European Initiative influence upon Lithuanian SME performance measurement

Gerda Venckeviciute, Rasa Subaciene


European Union Initiative changes regarding small business tending to reduce administratve burden will significantly limit the accessibility of financial data thus meaning major changes in accounting environment and practise. The aim of the paper is to analyse how this initiative will influence Lithuanian SME companies performance measurement. Comprehensive analysis of EU law acts, Lithuanian information infrastructure overview and results of empirical research enable to forecast the forthcoming perspectives of SME performance measurement.


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KTU_school_economics and business Riga Technical University
Brno University of Technology Tallinn University of Technology