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ACCOUNTING PRACTICE AND ITS EFFECT ON ACCESS TO FINANCE FROM DEVELOPMENT BANK OF ETHIOPIA; SURVEY STUDY ON THE SMALL AND MEDIUM ENTERPRISES IN WERABE TOWN, ETHIOPIA
This study seeks to examine the accounting practice of small and medium sized enterprises and its effect on access to finance by the development bank of Ethiopia at Werabe town. It identifies the sector as the key to unlocking the economic potentials of the country. However, the sector is constrained by a number of factors which include among others minimum or poor accounting practice and difficulty in accessing credit facilities. For the achievement of the objective of the study quantitative research approach particularly survey design were used and the data obtained were analyzed using descriptive statistics and ordinary least square regression. The study revealed that the majority of the studied firm has no formal accounting practice. From the sample SME 83 percent is the VAT register and maintain a VAT records. 20 percent, 32 percent, 24 percent, 53 percent, 14 percent and 47 percent of sample firm maintain bank statement, income statement, balance sheet, periodic management account, working capital management and inventory and cost control respectively. Only a few number of the maintain cash budget, sales budget and expense budget. The study also revealed that the major sources of finance available for the establishment and expansion of SMEs in Addis Ababa are personal saving, microfinance, money from friends or relative, iqub and less from banks. The result of ordinary least square regression evidences that variables such as capital, manager education level and age of the firms are the significant determinants of firms' accounting practices whereas the problems significantly associated with access to bank credits are the demand for collateral, accounting practice or formal accounting information and age of the firm.
Journal of Investment and Management
The government of Ethiopia gives special emphasis for small and micro enterprises in recent periods for the development of the country and faces various challenges. One of the most critical problems is related to proper recording of accounts and preparation of financial reports. The main objective of this study therefore to examine the accounting practices of Small and Micro enterprises in north shewa zone of Amhara regional state of Ethiopia. 305 Small and micro enterprises were selected as samples from five town administrations of north shewa zone. The researcher used purposive non probability sampling techniques to select towns and disproportionate stratified random sampling techniques which involve dividing the population into homogeneous subgroups in to sector wise (construction, urban agriculture, manufacturing and trade). The study was revealed that more than 50% of the respondents do not keep the accounting records totally due to the reason that lack of accounting knowledge,...
International Journal of Advanced Research (IJAR)
The importance of maintaining proper books of accounts and accurate accounting practices have been emphasize in ensuring proper financial management in SME. This study, examines challenges that affect the application of accounting practice of micro and small scale enterprises in Ethiopia, in the case of sodo town. Unsuccessfulness as well as loss of hope to operate on micro and small scale enterprises is common difficulties. To achieve the research objectives the researcher applied descriptive research design, primary data were collected by using Proportionate stratified sampling technique from samples of 209 owners. Chi-square test was used to examine the factors that affect the application of accounting practices. The results of the study concluded that respondents have understanding on contribution of accounting practice for growth of enterprises but they are not properly implementing, because of Lack of skills to handle asset and liabilityto prepare financial statements, distrustful attitude of owner, Cost of hiring qualified employees, finally fear taxation to disclose all information. Finally the researcher recommended that implementation of accounting practice by knowledgeable person provides true reflection of the enterprises financial performance that required for quality decision making towards success.
Small and medium scale enterprises are gaining widespread acceptance worldwide as viable drivers of economic growth. However, several of these enterprises collapse without fulfilling the set objectives due to poor management and lack of proper accounting structure. This research work is aimed to examine the impact of sound accounting system on corporate performance of small and medium scale enterprises. This was done by a survey carried out through questionnaire administered as a source of primary. data, Data collected are analysed through one way analysis of variance(ANOVA) using minitab14 version with the Average mean value of 8,57143(85%) showing that accounting system has a great effect on the performance of small and medium scale enterprises in this region, Average mean value of 8,85714(88%) which indicate proper keeping of necessary books of account will bring more confidence on creditors and lenders to provide facilities to these businesses, an Average mean value of 8,85714(88%) also indicated accounting system if adopted will assist in business decision making and an Average mean value of 9,57143 (95%) of the study have also shown that lack of proper keeping of necessary books of account is making the audit and investigation of financial records of these businesses very difficult It was recommended that to encourage the adoption of sound accounting system in small and medium scale enterprises there should be adequate sensitization i.e seminars and workshops from the part of relevance Accounting professional bodies i.e ANAN, ICAN, CITN, CIBN and even the relevant tax authorities in the part of government to bring an awareness to these businesses so as to developed and reached the desired objectives.
Research Journal of Finance and Accounting
The study was about the Impact of Accounting Best Practices on Financial Performance of SMEs in Ilala Municipality, Dar es salaam, Tanzania. The specific objectives of the study were: to establish accounting practices adopted by SMEs, to analyze whether financial performance was due to SME’s was due to use of best accounting practices and to determine the relationship between accounting practices and financial performance of SMEs in Ilala District, Dar es salaam, Tanzania. The study used descriptive research design with the primary data collected from 291 SMEs in Ilala Municipality using structured questionnaires. Proportionate random stratified sampling was use. The study found that, that, 56.7 % disagreed that they SME’s have accountants. Most SMEs transactions were not endorsed by internal auditors as 67.4% disagreed. Also 61.5% disagreed SMEs prepare financial statements.The findings showed that, 55.3 % of SMEs in Ilala Municipality disagreed that they ues Management Accounting. The study concluded that accounting best practices has impact on financial performance of SME’s since Regression results found that, the variable that constitute financial performance (Y) are positive, meaning that any increase in the used of financial reporting, financial auditing and management accounting could cause SMEs financial performance to increase. The study recommended that, SME’s laws be enhanced and made mandatory for SMEs to hire accountants and internal auditors or the government to have a pool of accountants responsible for assisting SME’s in the use of best accounting practices and The government should conduct workshops and seminars for concerning the use of accounting best practices for SMEs owners.
International Journal of Business and Administrative Studies IJBAS
Small and medium scale enterprises are gaining widespread acceptance as viable drivers of economic growth. However, several of these enterprises demise without fulfilling expectations due to poor management arising from weak accounting structure. It was aimed to examine the impact of sound accounting system on corporate performance of small and medium scale enterprises. This was done by a survey carried out through questionnaire and analysed using the F-Statistic (ANOVA). Results showed that adoption of sound accounting system enhances performance of small and medium scale businesses. It was recommended that accounting professionals should customize accounting system and audits to the need and capacity of these categories of businesses, provide accountancy services or a fee, and adherence of small business operators to internal controls.
Emmanuel Opoku Marfo
The incessant poor performance of small and medium scale entities can be attributed to hosts of factors of which poor accounting record keeping cannot be over emphasized. This study therefore explores the accounting practices of SMEs in Ghana using the Sunyani Municipality as a case study. The study uses stratified sampling and snow balling techniques to gather data from SME owner/managers of various sectors in the municipality. The research findings are based on a survey of the accounting record practices of one hundred and four SMEs in the Municipality. The study revealed that a majority of SMEs do not keep complete accounting records as a result of numerous factors such as lack of book keeping skills on the part of owners/managers and the high cost involved in adopting a good accounting system. Several recommendations have been outlined by this paper amongst which includes periodic training on proper accounting records keeping by regulatory bodies and educational institutions in ...
Journal of Modern Accounting and Auditing
Bioñomo Roland Hermann
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Maria Entina Puspita
Centre for Advanced Research & DevelopmentInternational Journal of Management Studies, Business and Entrepreneurship Research 2018
Olawale V I N C E N T Bamidele
European Journal of Business and Management
Professor Obert Sifile
Journal of Process Management. New Technologies
Joseph Kofi Nkuah
International Journal of Finance and Accounting
Greener Journal of Economics and Accountancy
Ejabu Fidelis Enya
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Accounting and Finance
College/Institution : CBE
Department/School/Center : Department of Accounting and Finance
Program title: BA in Accounting and Finance
Program duration (in years) : Three for regular, Four for extension and Four for Distance
Study Language: English
Credits and the equivalent ECTS : ECTS – 185
Mode of delivery: Regular and Extension
General Objective – The program plans to meet the University’s mission of instilling into present and future-leaders’ knowledge of current and future accounting, auditing and finance practices and relevant skills through student–centered high quality, viable programs which are fully recognized internationally and by both the private and public institutions in Ethiopia.
Specific Objectives of the program
- To produce graduates in its regular degree program to satisfy a portion of demand for accounting and finance graduates.
- To enhance the relevance and timeliness of instruction, as well as the technical competency of the staff, by conducting applied research and developing innovative educational materials and techniques.
- To provide students with sufficient academic, technical, logical, analytical, and professional base from which to pursue a career in accounting and finance and to advance to further study and a potential academic career in accounting and finance
- To be a major provider of consultancy services to the public
- To put 80% of its second year complete and third year complete students into internship programs in which students gain practical experiences
- To establish linkage programs with different stakeholders from which the program will be able to tap resources and share experiences
Admission requirements : anyone who wishes to join the BA program is required to meet the entry requirements of higher institutions stated by Ministry of Education and the University.
Graduation requirement : to graduate from the program the student should take all courses offered in the program, a total of 185 ECTS and earn a CGPA and MGPA of 2.00 or better by the end of the program, and earn no ‘F’ grade in any course.
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