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 EFFECT OF CORPORATE SOCIAL RESPONSIBILITY ON ORGANISATIONAL PERFORMANCE
Abstract
The aim of the study is to examine the effect of corporate social responsibility on organizati...
COMPARATIVE BIOEQUIVALENCE STUDIES OF SOME BRANDS OF METRONIDAZOLE TABLETS MARKETED IN ZARIA, NIGERIA
ABSTRACT
Multisource pharmaceutical products are intended to be pharmaceutically equivalent or pharmaceutical alternatives that are bioeq...
THE IMPACT OF ART AND CREATIVITY IN ENHANCING CHILDREN'S COGNITIVE, EMOTIONAL, AND SOCIAL DEVELOPMENT IN RIVERS STATE
Abstract: This study investigates the role of art and creativity in enhancing early childhood education (ECE...
A PHILOSOPHICAL ANALYSIS OF THE CONCEPTS OF RESPECT AND COOPERATION IN NIGERIA’S CIVIC EDUCATION CURRICULUM
ABSTRACT
Respect and cooperation are concepts of social values that accord dignity, honour to others and ensure collaboration to achieve...
THE IMPACT OF EXCHANGE RATE FLUCTUATION ON THE NIGERIA ECONOMIC GROWTH (1993 – 2023)
ABSTRACT
This research work is centred on the impac...
ASSESSING FAKE DRUGS AND PEOPLE'S PERCEPTION OF HEALTH CARE DELIVERY SYSTEM IN NIGERIA
BACKGROUND OF THE STUDY
Drug Faking is a global public health problem, because the effects can be felt from both the cou...
Design of Tourism Website in Sudan (As case study at Ministry of Tourism, Antiquities & Wildlife)
Abstract
This research is based on creating a website that helps the tourist to know tourism areas in Sudan and facilitate access to them...
IMPACT OF SINGLE-PARENTING ON ACADEMIC ACHIEVEMENT OF STUDENTS IN SELECTED SECONDARY SCHOOLS
ABSTRACT
The descriptive survey research was adopted in this study. It is an attempt to investigate the impact of single-parenting on aca...
IMPROVING URBAN RESIDENTS AWARENESS OF THE IMPACT OF HOUSEHOLD ACTIVITIES ON CLIMATE CHANGE
ABSTRACT
This study was carried out to examine improving urban residents awareness of the impact of hou...
IMPACT OF OWNERSHIP STRUCTURE ON THE OBJECTIVITY OF PRIVATE BROADCASTING STATIONS IN NIGERIA
Background of the Study
Media as a watchdog and the mirror of the nation perform crucial roles in the s...
