E-Accounting Practices among Small and Medium Enterprises in Ghana

An Investigation into the Financial Management Practices of New Micro-enterprises in South Africa

Abstract: The research investigated the financial management practices of new micro-enterprises in South Africa. The research focused on six financial management practices namely financial planning and contr...

Impact of Information Technology on Accounting Systems

Abstract: The emergence of information technology in accounting is an innovative system. Nowadays, most business entities, from large corporations down to micro enterprises, are aided by their Accounting Information Systems in managing their operations. This paper provides a review on the impact of information technology on accounting systems. This paper also discusses things about the accounting processes and its types. Accounting is a critical factor for the business, having the touch of IT can enhance speed and accurateness of computations as well as to enhance its flexibility to change and safety storage of information.

The Use of Accounting Information by Small and Medium Enterprises in South District of Jordan,( An empirical study)

Abstract: 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. Keywords: accounting information, small and medium enterprise, south districts of Jordan.

The Influence of Accounting Information Systems (AIS) on Performance of Small and Medium Enterprises (SMEs) in Iraq

Abstract: The objective of this paper is to investigate the influence use of Accounting Information System (AIS) performance in Small and Medium Enterprises (SMEs) in Iraq. The study discusses and explores the effects of the use of AIS on the performance of SMEs. The result of this study is expected to help the owners and manager of SMEs to understand the importance of the use of AIS to achieve performance. The use of AIS is influenced by several characteristics enjoyed by the accounting information such as: reliability, relevance, and timeliness that effect on SMEs' performance. The result of this study and modern literature shows that AIS characteristics enjoyed by the accounting information such as: reliability, relevance, and timeliness have significant effects on the use of AIS and SMEs' performance. Prior researches have shown that is crucial for SMEs to use AIS to ensure business continuity and survival in the increasingly competitive environment and to enhance their business operations capability and efficiency. The study is one of few that shed light on how the use of AIS affects the performance of SMEs. In this study, the authors propose that dimensions of using AIS are important for improve the performance of SMEs.

User Requirements Analysis for Restaurant POS and Accounting Application Using Quality Function Deployment

Abstract: The purpose of this study is to identify the consumer requirements and technical requirements that are part of the Quality Function Deployment (QFD) analysis, as applied to restaurant SMEs in Jakarta, Bogor, Depok, Tangerang and Bekasi (Jabodetabek). The design of integrated Point of Sales (POS) and accounting applications prepared based on “Restoku” POS and Accounting applications that has been built and implemented at the restaurants. The draft then used as the basis for preparing a questionnaire that has been distributed for 200 restaurants. The research methodology begins with the collection of user requirements and analyse it using QFD. Application design is funded by the government through a program of Featured Universities Research by the Directorate General of Higher Education (DIKTI). Conclusions from this research are identified which include the Consumer Requirements of integrated POS and accounting application. The elements of the consumers requirements consists of 11 elements and 49 elements of Engineering Characteristics restaurant requirements. Therefore the design of POS and accounting applications that will be built, is designed according to the findings by eliminating features that are not needed by restaurant based on QFD House of Quality.

Diffusion of Innovations

Abstract: Contents Preface CHAPTER 1. ELEMENTS OF DIFFUSION CHAPTER 2. A HISTORY OF DIFFUSION RESEARCH CHAPTER 3. CONTRIBUTIONS AND CRITICISMS OF DIFFUSION RESEARCH CHAPTER 4. THE GENERATION OF INNOVATIONS CHAPTER 5. THE INNOVATION-DECISION PROCESS CHAPTER 6. ATTRIBUTES OF INNOVATIONS AND THEIR RATE OF ADOPTION CHAPTER 7. INNOVATIVENESS AND ADOPTER CATEGORIES CHAPTER 8. DIFFUSION NETWORKS CHAPTER 9. THE CHANGE AGENT CHAPTER 10. INNOVATION IN ORGANIZATIONS CHAPTER 11. CONSEQUENCES OF INNOVATIONS Glossary Bibliography Name Index Subject Index

Diffusion of innovations

Abstract: Upon returning to the U.S., author Singhal’s Google search revealed the following: In January 2001, the impeachment trial against President Estrada was halted by senators who supported him. Within minutes, using cell phones, the opposition leaders broadcast a text message “Go 2EDSA. Wear blck” to folks on their telephone lists. The recipients, in turn, forwarded the message to others. The electronic ripples led the military to withdraw support, and the government fell without a shot being fired.

Survey Research Methods

Abstract: Preface 1. Introduction Reasons for Surveys The Components of Surveys Purposes and Goals of This Text 2. Sampling The Sample Frame Selecting a One-Stage Sample Multistage Sampling Making Estimates From Samples and Sampling Errors How Big Should a Sample Be? Sampling Error as a Component of Total Survey Error Exercise 3. Nonresponse: Implementing a Sample Design Calculating Response Rates Bias Associated With Nonresponse Reducing Nonresponse in Telephone or Personal Interview Surveys Reducing Nonresponse to Mail Surveys Reducing Nonresponse to Internet Surveys Multimode Data Collection Correcting for Nonresponse Nonprobability (or Modified Probability) Samples Nonresponse as a Source of Error Exercise 4. Methods of Data Collection Major Issues in Choosing a Strategy Summary Comparison of Methods Conclusion Exercise 5. Designing Questions to Be Good Measures Increasing the Reliability of Answers Avoiding Multiple Questions Types of Measures/Types of Questions Increasing the Validity of Factual Reporting Increasing the Validity of Answers Describing Subjective States Question Design and Error Exercises 6. Evaluating Survey Questions and Instruments Defining Objectives Preliminary Question Design Steps Presurvey Evaluation Design, Format, and Layout of Survey Instruments Field Pretests Survey Instrument Length Conclusion Exercise 7. Survey Interviewing Overview of Interviewer Job Interviewer Recruitment and Selection Training Interviewers Supervision Survey Questions Interviewing Procedures Validation of Interviews The Role of Interviewing in Survey Error Exercise 8. Preparing Survey Data for Analysis Formatting a Data File Constructing a Code Approaches to Coding and Data Entry Data Cleaning Coding and Data Reduction as Sources of Errors in Surveys 9. Ethical Issues in Survey Research Informing Respondents Protecting Respondents Benefits to Respondents Ethical Responsibilities to Interviewers Conclusion 10. Providing Information About Survey Methods Exercise 11. Survey Error in Perspective The Concept of Total Survey Design Error in Perspective Conclusion References Index About the Author

Professional accountants and the development of a management accounting service for the small firm: barriers and possibilities

Abstract: This paper reports the results of a qualitative study examining the potential for the provision of a management accounting service for smaller companies by accountants in professional practice. The study aimed to determine the management information needs of owner-managers, the type and frequency of information preferred and the capacity of professional accountants to contribute to these needs. The owner-managers of 15 smaller companies were asked to participate in semi-strucutured interviews during which their use of computers to provide management accounts, their relationship with their accountant and their financial skills were discussed. The respondents were presented with a range of management information including statutory final accounts, interim accounts, cash statements, ratios and graphical comparisons of monthly turnover figures in order to assess their financial information skills and needs. The study found that companies used computers for the preparation of management accounting information, but usually not to their full potential. The financial awareness of owner-managers varied considerably. There was a favourable response to the presentation of ratios and graphs, however, it was felt that an explanation or interpretation of financial information by their accountant would be a useful addition to improve their understanding and therefore aid their business. The study concludes that there appears to be significant potential for accountants to expand the management accounting services they provide to smaller companies, especially where information is presented as ratios or graphs and accompanied with an appropriate narrative interpretation. This would also increase the financial skills of their clients and result in an increased demand for management accounting services.

An Analysis of the Use of Accounting Information by Australian Small Business

Abstract: AN ANALYSIS OF THE USE OF ACCOUNTING INFORMATION BY AUSTRALIAN SMALL BUSINESS Small business owner/managers rarely have ready acces to all of the information and skills one might regard as ideal for conducting all aspects of their businesses. Recent studies in various Australian locations have indicated that practicing accountants are an important source of advice to small business owners (a small business is, for the purpose of this discussion, defined as a business with a maximum of twenty employees, including the owners). However, few studies have specifically addressed the relevance of accounting information for economic decision making by small business owner/managers, or the amount and/or type of advice actually sought by small business owner/managers from their accountants. These areas are investigated in this article, with particular reference to capital investment decisions and those factors which influence the acquisition or preparation of accounting information. The authors would like to thank the Australian Bureau of Statistics for advice and assistance with the survey of small businesses. (1)See K. Fargher, "Problems kof Small Manufacturing Business in Australia," unpublished Ph.D. thesis, University of New South Wales, 1971; D.Back, "The Practicing Accountantin Queensland as an Advisor to Small Firms," Department of Commerce, James Cook University, 1978; W. Glen, "Information Generation and the Small Business Finance Function," The Australian Accountant (January/ February, 1985), pp.4247. Dr. Holmes is a lecturer in the Department of Commerce, Australian National University. He has published several articles in the professional literateture relating to the information requirements of small firms and has been an instructor for the New Enterprise Incentive Schemes in the Australian Capital Territory. He is an executive member of the Small Enterprises Association of Australia and New Zealand. Mr. Nicholls is a Reader in Statistics in the Faculty of Economic and Commerce at the Australian National University. The quantitative information summarized and analyzed in this article was obtained from two separate largescale surveys conducted in mid-1986. One survey sought relevant information from small business; the second was conducted among practicing accountants. Both target groups were surveyed in Sydney, Melbourne, and Brisbane. The surveys were aimed at investigating the degree to which small business owner/managers acquire and/or prepare accounting information for use in making business decisions or for statutory purposes, with particular emphasis on the evaluation of capital investment proposals. Variables which influence the preparation of accounting information were also examined. SAMPLE AND METHOD The small business survey was designed to obtain information from small business owner/managers about: . the accounting information produced within the firm or sought externally from accounting professionals; . the information used to assist in capital investment decisions and the role of practicing accountants in providing such information; . the use of written operating and capital budgets by small business; and . the variables influencing the preparation/acquisition of accounting information. In devising the sample frame of firms with which to investigate these questions, the aim was to obtain coverage in a number of different locations and across major industry groups. Accordingly, a stratified sample of 3,780 small firms was selected, consisting of 180 firms from each of the seven industry groups in three locations (Sydney, Melbourne, and Brisbane). Some 17 percent of the original sample were found to be "dead" listings, reducing the number of small firms surveyed to 3,140. Usable questionnaires were returned by 928 firms, a response rate of about 30 percent. …