C.H. Sandage School of Business Assistant Professor of Accounting Jacques Hendieh published a new research paper in the Journal of Commerce and Accounting Research.
Research title is: Budgeting and Financial Techniques used by SMEs during crisis.
Purpose of research: Explore the budgeting and financial techniques used by the Lebanese SMEs during the crisis, using an exploratory and qualitative approach to discuss the impact of the crisis on the techniques used. Results showed that a low number of financial management techniques were used, while most SMEs tend to abandon their prior budgeting techniques. The usage of financial techniques is related to financial literacy and could be explained by the tendency to focus on short-term profitability and liquidity during financial crisis.
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