Analysis explores accounting organization in individual enterprises, highlighting challenges and benefits.
Since the 1980s, entrepreneurs and small business owners have been crucial in driving economic growth. Their involvement is essential for sustainable development, and fostering entrepreneurship is an effective way to address economic challenges. Small businesses play a key role in job creation, reducing unemployment, and adapting to changing economic conditions. The research examines the relevant legislation on individual enterprises , scientific articles, and specialized literature, using methods such as normative documentation, analysis, and synthesis. Individual enterprises offer benefits like ease of formation but come with risks such as unlimited personal liability.
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Prisacari et al. (2025) studied this question.
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