Accounting Practices of Smes : an Exploratory Study in the Nigerien Context
Journal Title: Journal of Economics, Finance and Management Studies - Year 2023, Vol 6, Issue 08
Abstract
This article seeks to identify the accounting practices and the objectives of the use of the accounting tool by Nigerien SMEs. Semi-structured interviews with three (3) accounting professionals and sixteen (16) SME managers revealed that Nigerien SMEs have accounting practices. The results indicate that the main objective of the use of accounting tools by these enterprises is to be in line with tax obligations and to have a certain legitimacy in the eyes of business partners. It is also noted from this study that there are a number of factors - size and ownership structure - that influence the level of use of the accounting tool in the SME context.
Authors and Affiliations
Souley Abdou Salam Awolo
Keywords
Related Articles
- EP ID EP727273
- DOI 10.47191/jefms/v6-i8-12
- Views 59
- Downloads 0
Impact of Fintech on Economic Development of Third World Countries: A Focus on Nigeria
The digital age has ushered in a transformative shift in the financial industry, permitting financial institutions to reach previously "unbanked" consumers in emerging economies while keeping current traditional bank cus...
Which Sector-Based Bank Lending Facilities can Contribute to Long-Term Economic Growth? : Indonesian Study
Knowing which sector credit facilities can contribute to increasing economic growth in the long term in Indonesia, is the main objective of the research. This research uses secondary data as quarterly data from 2010Q1 to...
Internationalization of SMES Sarong Samarinda in the Industrial Revolution Era 4.0
The existence of SMEs Sarong Samarinda has become one of the pillars of the economy of some Samarinda people. From raw material suppliers, weavers, business owners, and souvenir shops to online store activists, all are i...
Firm Value Dynamics: The Role of Capital Intensity and Environmental Costs with Profitability to Control
This study aims to explore the effect of capital intensity and environmental costs on firm value, with profitability as a control variable. Utilizing panel data of companies from the energy, industry, and transportation...
Analysis of Learning Problems in Grade 5 Students Elementary School in Serang City Banten Province
The purpose of this study was to determine the differences in learning problems in grade 5 students at Public Elementary Schools in Serang City. The research method used quantitative methods. The research design used com...