ABSTRACT
In this study, our focus was to carryout a critical analysis on financial record maintenance practices in business establishment. The study adopted the survey research design and randomly enrolled participants in the study. A total of 80 responses were validated from the enrolled participants where all respondent are active workers in registered establishment in Aba, Abia state.
The findings revealed that that there is a significant relationship between storage facilities and record management. The findings also revealed that there is a significant relationship between general policy on information gathering and record keeping. Finally it showed that there is a significant relationship between inadequate care of financial records and impediment of effective records management.
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