The Needs and Possibilities of Application of Management Accounting and Controlling Tools Which Support Risk Identification and Assessment in Successive Phases of Company Growth (Potrzeby i mozliwosci zastosowania narzedzi rachunkowosci zarzadczej i controllingu, wspomagajacych identyfikacje i ocene

Abstract

In this paper, selected research areas related to risk management processes in the subsequent phases of the development of small and medium-sized enterprises are discussed. It seems on the surface that this particular group of companies has a weak interest in tools that could improve decision-making. But entrepreneurship, which is a feature of small businesses, is manifested, among others, by flexible operation and willingness to take risks. Attempts to describe risk and its scale (mostly qualitatively) are taken in varying degrees by the entrepreneur and by managers in the later stages of development of the company. Therefore, it seems reasonable to analyze this phenomenon comprehensively and in a multi-dimensional way in the growth process of the company. This article is just a part of a deeper analysis in the framework of research in this area.