文章基本信息

标题：The Relevance of Accounting Information in the Management of Small Scale Businesses in the Yilo Krobo District in Ghana
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作者：Ebenezer Ankrah ; Collins Christian Yaw Mensah ; Kena Ofori-Atta 等
期刊名称：European Journal of Business and Management
印刷版ISSN：2222-2839
电子版ISSN：2222-2839
出版年度：2015
卷号：7
期号：8
页码：181-189
语种：English
出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：The aim of the study is to examine the relevance of accounting information in the management of small-scale enterprises in the Yilo Krobo District. The motivation for this study emerged as a result of the need to highlight the importance or significance of accounting information in the planning and controlling of small scale business activities. A sample of 40 Small-scale businesses registered with the National Board for Small-Scale Industries (NBSSI) was selected. Self-administered questionnaire was used to solicit information from the respondents and the data was analyzed using tables, pie chart and graphs. The main findings of the study were that these small scale enterprises in Yilo Krobo District were found to have no accounting system. Instead, they rather had a self-designed record-keeping system which generally shows inadequate documentation of transactions or financial records. The records kept by these small scale business operators were often not separated from the personal affairs and accounts of owners. There was also no full time trained accounting employee or the use of external management/accounting advisor who could design and review accounting systems. It was recommended that the owners of these small-scale enterprises should engage the service of qualified accountants to improve the accounting practices such as budgets preparation, cash book recordings etc. The NBSSI should liaise with the executives of these small-scale enterprises to organize refresher courses to improve their level of competency in cash flow management.
关键词：Accounting Information; Small Scale Business; Ghana