Abstract
The purpose of this paper is to present new empirical evidence on the financial reporting practices of small and medium-sized enterprises (SMEs) engaged in manufacturing in Australia. The primary concern is with preparation and use of general purpose financial reports for financial management purposes within the cooperating SMEs. Financial systems and their review, financial audit, internal and external financial advice, financial decision-making, historical and future-oriented financial reporting practices, and historical financial statement analysis practices are all considered. The findings suggest that, compared to other Australian SME research, financial reporting practices amongst the collaborating businesses are evidently of a high standard, and must be seen as very encouraging from a financial management viewpoint.
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