文章基本信息

标题：The Use of Accounting Information by Small and Medium Enterprises in South District of Jordan,( An empirical study)
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作者：Belal Yousef AL Smirat
期刊名称：Research Journal of Finance and Accounting
印刷版ISSN：2222-1697
出版年度：2013
卷号：4
期号：6
页码：169-175
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：Small and Medium Enterprises (SMEs) have been very important in many countries including Jordan , because of its role for the country's economic growth. This paper explores the level of awareness towards the importance of financial management from the preparation of accounting reports and its information usage in the business. The research design is based on a survey methodology using a sample of systematically selected SMEs throughout the south of country. The target population comprised of 136SMEs operating retail shops, manufacturing firms and suppliers of various services in south districts of Jordan. It was concluded that significant number of small scale enterprises use the single entry accounting system because of its simplicity. This study recommended that good accounting practices will improve the effective operations of small and medium scale enterprises and even sole proprietors.
关键词：accounting information; small and medium enterprise; south districts of Jordan.