Abstract
A business whether small or big, simple or complex, private or public is created to provide competitive prices. Business in Nigeria, has been classified as small, medium and large. In both the developed and developing countries, the government is turning to small and medium scale industries, as a means of economic development and a veritable means of solving problems. It is also a seedbed of innovations, inventions and employment. Presently in Nigeria, SMEs assist in promoting the growth of the country’s economy, hence all the levels of government at different times has policies which promote the growth and sustenance of SMEs. Small scale industry orientation is part of the Nigerian history. Which is why the researcher intends to investigate the availability of business credit for this SMEs.
THE EFFECT OF ACCOUNTING FOR PUBLIC DEBT AND FISCAL SUSTAINABILITY
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