@article{nita2025designing,
  title = {Designing Intelligent Analytical Systems  for Financial Risk Management in SMEs:  Evidence from Interviews with Polish Managers},
  author = {Bartłomiej NITA and Piotr OLEKSYK},
  year = 2025,
  url = {https://ibimapublishing.com/articles/JAARP/2025/794776/},
  journal = {Journal of Accounting and Auditing: Research & Practice},
  volume = 2025,
  pages = 14,
  doi = 10.5171/2025.794776,
  abstract = {This study explores the financial safety challenges faced by small and medium-sized enterprises (SMEs) and investigates the information needs of their managers in mitigating financial risk. Based on structured interviews with 23 SME managers across various industries in Poland, the research identifies key internal and external data requirements as well as market threats contributing to financial instability. Particular emphasis is placed on the use of intelligent analytical tools to support decision-making under uncertainty. The study reveals that SME managers are aware of the necessity for prospective financial data and contextual forecasting, despite having limited resources. The findings highlight a strong demand for affordable, automated systems that can provide early warnings, simulate business scenarios, and filter relevant external signals. The paper concludes with a set of practical implications for the development of intelligent financial management systems tailored to SME needs.},
  keywords = {intelligent support, financial safety, financial analysis, risk, cash flow},
  note = Article ID: 794776
}