Volume 3, Issue 2, June 2018, Page: 43-50
Accounting Behaviour of Small Scale Enterprises in Nigeria: Focus on Business Sustainability and Growth
Akabom Ita Asuquo, Department of Accounting, Faculty of Management Sciences, University of Calabar, Calabar, Nigeria
Ejabu Fidelis Enya, Department of Accounting, Faculty of Management Sciences, University of Calabar, Calabar, Nigeria
Bogbo Regina Jaka, Department of Accounting, Faculty of Management Sciences, University of Calabar, Calabar, Nigeria
Atu Otuba Akung, Department of Accounting, Faculty of Management Sciences, University of Calabar, Calabar, Nigeria
Adejonpe Anthony Olayinka, Department of Accounting, Faculty of Management Sciences, University of Calabar, Calabar, Nigeria
Received: May 24, 2018;       Accepted: Jun. 21, 2018;       Published: Jul. 12, 2018
DOI: 10.11648/j.jbed.20180302.12      View  628      Downloads  46
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.
Keywords
Accounting Behaviour, Small Scale Enterprise, Business Sustainability and Growth
To cite this article
Akabom Ita Asuquo, Ejabu Fidelis Enya, Bogbo Regina Jaka, Atu Otuba Akung, Adejonpe Anthony Olayinka, Accounting Behaviour of Small Scale Enterprises in Nigeria: Focus on Business Sustainability and Growth, Journal of Business and Economic Development. Vol. 3, No. 2, 2018, pp. 43-50. doi: 10.11648/j.jbed.20180302.12
Copyright
Copyright © 2018 Authors retain the copyright of this article.
This article is an open access article distributed under the Creative Commons Attribution License (http://creativecommons.org/licenses/by/4.0/) which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
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