Informal sector entrepreneurs and accounting records in Nigeria
This study investigated the factors that constrain the entrepreneurs within the informal sector of the Nigerian economy from fully applying organized accounting record keeping practice.A questionnaire was administered to collect information on socio-demographics and on the latent variable and the an...
| Main Authors: | , |
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| Format: | Conference or Workshop Item |
| Language: | English |
| Published: |
2017
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| Online Access: | https://repo.uum.edu.my/id/eprint/23723/1/CBMM%202017%20339%20353.pdf |
| _version_ | 1803628591570747392 |
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| author | Mohammed, Mohammed Abdulmalik, Maarufah |
| author_facet | Mohammed, Mohammed Abdulmalik, Maarufah |
| author_sort | Mohammed, Mohammed |
| collection | UUM |
| description | This study investigated the factors that constrain the entrepreneurs within the informal sector of the Nigerian economy from fully applying organized accounting record keeping practice.A questionnaire was administered to collect information on socio-demographics and on the latent variable and the analysis was carried out using Smart PLS software. Results revealed that knowledge & skills, performance and sources of finance have direct significant positive relationship with accounting practice of the enterprises.Consistent with other studies, ease of application and management competence are not significant.Based on the findings, it is recommended that accounting bodies should develop accounting modules and training schemes that would increase both awareness and participation of the small scale businesses in
accounting practice.The regulatory authorities should also develop regulation mechanisms that
would force accounting practice. |
| first_indexed | 2024-07-04T06:24:24Z |
| format | Conference or Workshop Item |
| id | uum-23723 |
| institution | Universiti Utara Malaysia |
| language | English |
| last_indexed | 2024-07-04T06:24:24Z |
| publishDate | 2017 |
| record_format | dspace |
| spelling | uum-237232018-04-02T00:23:08Z https://repo.uum.edu.my/id/eprint/23723/ Informal sector entrepreneurs and accounting records in Nigeria Mohammed, Mohammed Abdulmalik, Maarufah HB Economic Theory This study investigated the factors that constrain the entrepreneurs within the informal sector of the Nigerian economy from fully applying organized accounting record keeping practice.A questionnaire was administered to collect information on socio-demographics and on the latent variable and the analysis was carried out using Smart PLS software. Results revealed that knowledge & skills, performance and sources of finance have direct significant positive relationship with accounting practice of the enterprises.Consistent with other studies, ease of application and management competence are not significant.Based on the findings, it is recommended that accounting bodies should develop accounting modules and training schemes that would increase both awareness and participation of the small scale businesses in accounting practice.The regulatory authorities should also develop regulation mechanisms that would force accounting practice. 2017-10-29 Conference or Workshop Item PeerReviewed application/pdf en https://repo.uum.edu.my/id/eprint/23723/1/CBMM%202017%20339%20353.pdf Mohammed, Mohammed and Abdulmalik, Maarufah (2017) Informal sector entrepreneurs and accounting records in Nigeria. In: 4th Conference on Business Management, 29 - 30 Oktober 2017, The Gurney Resprt Hotel & Recidences Penang, Malaysia. |
| spellingShingle | HB Economic Theory Mohammed, Mohammed Abdulmalik, Maarufah Informal sector entrepreneurs and accounting records in Nigeria |
| title | Informal sector entrepreneurs and accounting records in Nigeria |
| title_full | Informal sector entrepreneurs and accounting records in Nigeria |
| title_fullStr | Informal sector entrepreneurs and accounting records in Nigeria |
| title_full_unstemmed | Informal sector entrepreneurs and accounting records in Nigeria |
| title_short | Informal sector entrepreneurs and accounting records in Nigeria |
| title_sort | informal sector entrepreneurs and accounting records in nigeria |
| topic | HB Economic Theory |
| url | https://repo.uum.edu.my/id/eprint/23723/1/CBMM%202017%20339%20353.pdf |
| work_keys_str_mv | AT mohammedmohammed informalsectorentrepreneursandaccountingrecordsinnigeria AT abdulmalikmaarufah informalsectorentrepreneursandaccountingrecordsinnigeria |