Accounting Behaviour of Small Scale Enterprises in Nigeria: Focus on Business Sustainability and Growth
Akabom Ita Asuquo,
Ejabu Fidelis Enya,
Bogbo Regina Jaka,
Atu Otuba Akung,
Adejonpe Anthony Olayinka
Issue:
Volume 3, Issue 2, June 2018
Pages:
43-50
Received:
24 May 2018
Accepted:
21 June 2018
Published:
12 July 2018
Abstract: Accounting practice provides a window to evaluate performance and determine sustainability of an entity. This study examined accounting behaviour of small and medium enterprises focus on sustainability and growth. The study adopted survey research design and questionnaire was structured into 4 points likert scale, responses through stratified random sampling were collated. Data gathered were analysed using descriptive statistics, paired sample t-test and Pearson’s product moment correlation analysis. The results demonstrated that good accounting behaviour enhanced measurement of resources, internal control assessment and growth of SMEs. This study recommended that government and owners of SMEs should collaborate through capacity building in exposing the owners of SMEs to embrace a culture of record keeping so as to enhance sustainability and growth in the economy.
Abstract: Accounting practice provides a window to evaluate performance and determine sustainability of an entity. This study examined accounting behaviour of small and medium enterprises focus on sustainability and growth. The study adopted survey research design and questionnaire was structured into 4 points likert scale, responses through stratified rando...
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The Impact of Microfinance Bank on Entrepreneurship Development in Nigeria
Muogbo Uju Sussan,
Tomola Obamuyi
Issue:
Volume 3, Issue 2, June 2018
Pages:
51-61
Received:
10 April 2018
Accepted:
2 May 2018
Published:
4 August 2018
Abstract: This study examined the impact of microfinance bank on entrepreneurship development in Anambra State. To achieve the stated objective of the study, three research questions were formulated. The descriptive research design was adopted for the study. The population of the study was 734 staff of ten (10) selected entrepreneurial firms in Anambra State. It was impracticable to study the whole population therefore 259 staff was sampled using stratified sampling technique. Out of the 259 copies of the structured questionnaire administered to the respondents, 192 were completed and returned. The data obtained were analyzed using Pearson correlation for hypothesis one and ANOVA for hypotheses 2, and 3 respectively. The findings revealed that microfinance bank impact significantly on the development of entrepreneurship in Nigeria; that there are problems that militate against the effective financing of entrepreneurial businesses in Anambra State. Based on the findings, it was recommended that microfinance bank in Anambra State should be strengthened to embrace entrepreneurship devoid of imitation and vocational inclinations. Also adequate financial, physical and human resources should be provided by various stakeholders not only for potential but also for existing, start-ups and aspiring SMEs.
Abstract: This study examined the impact of microfinance bank on entrepreneurship development in Anambra State. To achieve the stated objective of the study, three research questions were formulated. The descriptive research design was adopted for the study. The population of the study was 734 staff of ten (10) selected entrepreneurial firms in Anambra State...
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