THE EFFECT OF ACCOUNTING TECHNIQUES ON SMALL BUSINESS PERFORMANCE
- Project Research
- 1-5 Chapters
- Abstract : Available
- Table of Content: Available
- Reference Style: APA
- Recommended for : Student Researchers
- NGN 3000
ABSTRACT
There have been the recent calls for additional research in order to enhance the understanding of the adoption of accounting techniques (ATs) in small and medium sized enterprises (SMEs). This, allied to an increasing importance of SMEs around the world especially in developing countries, is the motivation for this research. This research explores the uptake of a broad range of ATs in Nigerian SMEs; identifies the roles of ATs in the management of SMEs; determines factors that affect the extent of use of ATs in SMEs and lastly examines the relationship between the use of ATs and organizational performance of SMEs. A postal questionnaire was conducted to 1,000 Nigerian SMEs in manufacturing sector which elicited 160 useable responses.
The results show that the majority of respondents have used the five accounting areas identified. Use of the costing system, budgeting system and performance evaluation system are significantly higher than for the decision support system and strategic accounting, which indicates that the uptake of traditional ATs is greater than for sophisticated ATs. The results indicate that medium sized firms make greater use of all ATs as opposed to small sized enterprises. The most significant differences relate to the use of decision support system and strategic accounting. The increased uptake of sophisticated ATs by larger firms is in line with size being a contingent variable explaining the use of such practices.
This study enriches the existing body of knowledge of accounting by providing information as to the use of ATs in SMEs in Nigeria. The findings can be specifically informative for policy makers intent on developing accounting skills among Nigerian SMEs. This research will provide valuable insights into the nature of ATs in SMEs in a developing country and will promote interest among Nigerian researchers as well as researchers of other countries to make the SME sector a focus of interest in accounting research.
Related Project Materials
THE ROLE OF NIGERIAN COURTS AND TRIBUNALS IN THE ADMINISTRATION OF JUSTICE
ABSTRACT
The judicial powers of the Federation and of States are vested in Courts established by section 6 of the Constitution of the Fed...
THE EFFECT OF WORKING MOTHERS’ CAREER ON THE SOCIAL ADJUSTMENT OF STUDENTS IN SELECTED SECONDARY SCHOOLS
Abstract
The study examined the effect of working mothers’ career on the social adjustment of stu...
SMARTPHONE USAGE AND SOCIAL INTERACTION AMONG STUDENTS
ABSTRACT
The study examined smartphone usage and social interaction among students of the faculty of social sciences, Delta State Univers...
THE INFLUENCE OF SOCIAL NETWORKING SITES ON THE ACADEMIC PERFORMANCE OF SECONDARY SCHOOL STUDENTS
Background of the Study
Addiction to the usage of social network has greatly increased in contemp...
HOUSING CONDITIONS AND OCCUPANCY RATIO IN OKPOKO URBAN AND REGIONAL PLANNING
ABSTRACT
The study was carried out on housing conditions and occupancy ratio in Okpoko urban and regional planning. The...
DEVELOPMENT AND EVALUATION OF A CO-PROCESSED EXCIPIENT FROM ACID HYDROLYZED CASSAVA STARCH, GELATIN AND LACTOSE (STARGELAC) IN TABLET FORMULATIONS
ABSTRACT
Co-processed excipients are a mixture of two or more existing excipients at subparticle level. These multipurpose excipients hav...
EVALUATION OF IMPLEMENTATION OF ELEMENTS OF SPECIAL EDUCATION CURRICULUM IN NCE-AWARDING INSTITUTIONS IN NIGERIA
ABSTRACT
The need to empower teachers with knowledge and skills for teaching exceptional learners led to the introduction of “eleme...
AN INVESTIGATION INTO THE ADMINISTRATION OF JUSTICE IN NIGERIAN COURTS: CHALLENGES AND PROSPECTS
INTRODUCTION
In the interest of providing some context, it is important to point out that the primary focus of thi...
AMELIORATIVE EFFECT OF RESVERATROL ON LEAD-INDUCED ORGAN TOXICITY IN WISTAR RATS
ABSTRACT
Resveratrol is a potent antioxidant found abundantly in grapes and in lesser quantities in peanuts, fruits and...
INFLUENCE OF PEER PRESSURE AND TIME MANAGEMENT ON ACADEMIC PERFORMANCE OF IN-SCHOOL ADOLESCENTS IN OREDO LOCAL GOVERNMENT AREA, BENIN CITY
BACKGROUND OF THE STUDY
As children grow and develop, profound physical changes occur. These changes us...
