Accounting Records and the Performance of Small and Medium Scale Industries (A Case of Karu L.G.A. of Nasarawa State)
Accounting Records and the Performance of Small and Medium Scale Industries (A Case of Karu L.G.A. of Nasarawa State)
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会计记录与中小型工业绩效（纳萨拉瓦州卡鲁 L.G.A. 案例）
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发表时间：
2019
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通讯作者：
I. Idewele
中科院分区：
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作者：
I. Idewele
本研究旨在评估会计记录对纳萨拉瓦州卡鲁LGA中小规模工业绩效的影响。研究设计是调查方法，包括意见，印象和看法的受访者。抽样技术为简单随机抽样和比例分层随机抽样。调查结果显示，大多数中小企业没有保留会计记录。它们不保留会计记录的一些原因是：耗时、缺乏知识和技能、文件记录差、无知以及各组织负责记录的工作人员支持不力。这项研究建议中小企业的业主参加不同的业务事项，如研讨会，国际会议，会议，在那里他们可以得到不同的信息，商业技能，如何管理业务。公共和私营组织应加强对中小企业部门的努力，特别是教育成员如何在业绩需要良好会计记录的情况下改进业务。每一个中小企业的所有者，贸易商，主管应确保他或她意识到会计记录对业务增长的重要性。
This study evaluates the impact of accounting records on the performance of Small and Medium Scale Industries in Karu LGA of Nasarawa State. The research design is survey method comprising of opinions, impressions and perceptions of the respondents. The sampling technique was simple random sampling and proportionate stratified random sampling. The findings show that most of SMEs do not keep accounting records. Some of the reasons as to why they do not keep accounting records were: time consuming, lack of knowledge and skills, poor documentation, ignorance and poor support from the workers responsible with records in the organizations. The study recommend that the owners of SMEs to participate in different business matters, like seminars, international meetings, conferences where they can get different information, business skills on how to manage the business. Public and private organizations should increase effort on SME sector, especially in educating members how to improve their business in case of performance which requires good accounting records. Each SME owner, trader, supervisor should make sure that he or she is aware of the importance of accounting records towards the business growth.