Financial Management for Self-Employed Owners
Self-employment enterprises play an important role in employment creation, investment and economic growth Enterprises operated by the self-employed persons are the most common form of business establishment across all sectors of the Australian economy with the majority operating in retail, services and construct ion industries Past Australian small business studies have been based on the data collected from small business enterprises - not self-employment: This paper reports on the study concentrating specifically on self-employment enterprises and their owners use of financial information Financial information systems used by small business enterprises were reviewed to develop a model of financial information systems specifically applicable to self-employment Several propositions were developed from the model. These propositions address relationships between self-employed enterprises 'financial information needs and accounting information systems used to provide such information.
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