Accounting Behaviour of Small Scale Enterprises in Nigeria: Focus on Business Sustainability and Growth

Akabom Ita Asuquo; Ejabu Fidelis Enya; Bogbo Regina Jaka; Atu Otuba Akung; Adejonpe Anthony Olayinka

doi:doi:10.11648/j.jbed.20180302.12

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Accounting Behaviour of Small Scale Enterprises in Nigeria: Focus on Business Sustainability and Growth

Akabom Ita Asuquo, Ejabu Fidelis Enya, Bogbo Regina Jaka, Atu Otuba Akung, Adejonpe Anthony Olayinka

Received: 24 May 2018 Accepted: 21 June 2018 Published: 12 July 2018

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Abstract

Accounting practice provides a window to evaluate performance and determine sustainability of an entity. This study examined accounting behaviour of small and medium enterprises focus on sustainability and growth. The study adopted survey research design and questionnaire was structured into 4 points likert scale, responses through stratified random sampling were collated. Data gathered were analysed using descriptive statistics, paired sample t-test and Pearson’s product moment correlation analysis. The results demonstrated that good accounting behaviour enhanced measurement of resources, internal control assessment and growth of SMEs. This study recommended that government and owners of SMEs should collaborate through capacity building in exposing the owners of SMEs to embrace a culture of record keeping so as to enhance sustainability and growth in the economy.

DOI	10.11648/j.jbed.20180302.12
Published in	Journal of Business and Economic Development (Volume 3, Issue 2, June 2018)
Page(s)	43-50
Creative Commons	This is an Open Access article, distributed under the terms of the Creative Commons Attribution 4.0 International License (http://creativecommons.org/licenses/by/4.0/), which permits unrestricted use, distribution and reproduction in any medium or format, provided the original work is properly cited.
Copyright	Copyright © The Author(s), 2024. Published by Science Publishing Group

Keywords

Accounting Behaviour, Small Scale Enterprise, Business Sustainability and Growth

References

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APA Style

Akabom Ita Asuquo, Ejabu Fidelis Enya, Bogbo Regina Jaka, Atu Otuba Akung, Adejonpe Anthony Olayinka. (2018). Accounting Behaviour of Small Scale Enterprises in Nigeria: Focus on Business Sustainability and Growth. Journal of Business and Economic Development, 3(2), 43-50. https://doi.org/10.11648/j.jbed.20180302.12

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ACS Style

Akabom Ita Asuquo; Ejabu Fidelis Enya; Bogbo Regina Jaka; Atu Otuba Akung; Adejonpe Anthony Olayinka. Accounting Behaviour of Small Scale Enterprises in Nigeria: Focus on Business Sustainability and Growth. J. Bus. Econ. Dev. 2018, 3(2), 43-50. doi: 10.11648/j.jbed.20180302.12

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AMA Style

Akabom Ita Asuquo, Ejabu Fidelis Enya, Bogbo Regina Jaka, Atu Otuba Akung, Adejonpe Anthony Olayinka. Accounting Behaviour of Small Scale Enterprises in Nigeria: Focus on Business Sustainability and Growth. J Bus Econ Dev. 2018;3(2):43-50. doi: 10.11648/j.jbed.20180302.12

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@article{10.11648/j.jbed.20180302.12,
  author = {Akabom Ita Asuquo and Ejabu Fidelis Enya and Bogbo Regina Jaka and Atu Otuba Akung and Adejonpe Anthony Olayinka},
  title = {Accounting Behaviour of Small Scale Enterprises in Nigeria: Focus on Business Sustainability and Growth},
  journal = {Journal of Business and Economic Development},
  volume = {3},
  number = {2},
  pages = {43-50},
  doi = {10.11648/j.jbed.20180302.12},
  url = {https://doi.org/10.11648/j.jbed.20180302.12},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jbed.20180302.12},
  abstract = {Accounting practice provides a window to evaluate performance and determine sustainability of an entity. This study examined accounting behaviour of small and medium enterprises focus on sustainability and growth. The study adopted survey research design and questionnaire was structured into 4 points likert scale, responses through stratified random sampling were collated. Data gathered were analysed using descriptive statistics, paired sample t-test and Pearson’s product moment correlation analysis. The results demonstrated that good accounting behaviour enhanced measurement of resources, internal control assessment and growth of SMEs. This study recommended that government and owners of SMEs should collaborate through capacity building in exposing the owners of SMEs to embrace a culture of record keeping so as to enhance sustainability and growth in the economy.},
 year = {2018}
}

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TY  - JOUR
T1  - Accounting Behaviour of Small Scale Enterprises in Nigeria: Focus on Business Sustainability and Growth
AU  - Akabom Ita Asuquo
AU  - Ejabu Fidelis Enya
AU  - Bogbo Regina Jaka
AU  - Atu Otuba Akung
AU  - Adejonpe Anthony Olayinka
Y1  - 2018/07/12
PY  - 2018
N1  - https://doi.org/10.11648/j.jbed.20180302.12
DO  - 10.11648/j.jbed.20180302.12
T2  - Journal of Business and Economic Development
JF  - Journal of Business and Economic Development
JO  - Journal of Business and Economic Development
SP  - 43
EP  - 50
PB  - Science Publishing Group
SN  - 2637-3874
UR  - https://doi.org/10.11648/j.jbed.20180302.12
AB  - Accounting practice provides a window to evaluate performance and determine sustainability of an entity. This study examined accounting behaviour of small and medium enterprises focus on sustainability and growth. The study adopted survey research design and questionnaire was structured into 4 points likert scale, responses through stratified random sampling were collated. Data gathered were analysed using descriptive statistics, paired sample t-test and Pearson’s product moment correlation analysis. The results demonstrated that good accounting behaviour enhanced measurement of resources, internal control assessment and growth of SMEs. This study recommended that government and owners of SMEs should collaborate through capacity building in exposing the owners of SMEs to embrace a culture of record keeping so as to enhance sustainability and growth in the economy.
VL  - 3
IS  - 2
ER  -

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Author Information

Akabom Ita Asuquo

Department of Accounting, Faculty of Management Sciences, University of Calabar, Calabar, Nigeria
Ejabu Fidelis Enya

Department of Accounting, Faculty of Management Sciences, University of Calabar, Calabar, Nigeria
Bogbo Regina Jaka

Department of Accounting, Faculty of Management Sciences, University of Calabar, Calabar, Nigeria
Atu Otuba Akung

Department of Accounting, Faculty of Management Sciences, University of Calabar, Calabar, Nigeria
Adejonpe Anthony Olayinka

Department of Accounting, Faculty of Management Sciences, University of Calabar, Calabar, Nigeria

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Plain Text BibTeX RIS

APA Style

Akabom Ita Asuquo, Ejabu Fidelis Enya, Bogbo Regina Jaka, Atu Otuba Akung, Adejonpe Anthony Olayinka. (2018). Accounting Behaviour of Small Scale Enterprises in Nigeria: Focus on Business Sustainability and Growth. Journal of Business and Economic Development, 3(2), 43-50. https://doi.org/10.11648/j.jbed.20180302.12

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ACS Style

Akabom Ita Asuquo; Ejabu Fidelis Enya; Bogbo Regina Jaka; Atu Otuba Akung; Adejonpe Anthony Olayinka. Accounting Behaviour of Small Scale Enterprises in Nigeria: Focus on Business Sustainability and Growth. J. Bus. Econ. Dev. 2018, 3(2), 43-50. doi: 10.11648/j.jbed.20180302.12

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AMA Style

Akabom Ita Asuquo, Ejabu Fidelis Enya, Bogbo Regina Jaka, Atu Otuba Akung, Adejonpe Anthony Olayinka. Accounting Behaviour of Small Scale Enterprises in Nigeria: Focus on Business Sustainability and Growth. J Bus Econ Dev. 2018;3(2):43-50. doi: 10.11648/j.jbed.20180302.12

Copy | Download

@article{10.11648/j.jbed.20180302.12,
  author = {Akabom Ita Asuquo and Ejabu Fidelis Enya and Bogbo Regina Jaka and Atu Otuba Akung and Adejonpe Anthony Olayinka},
  title = {Accounting Behaviour of Small Scale Enterprises in Nigeria: Focus on Business Sustainability and Growth},
  journal = {Journal of Business and Economic Development},
  volume = {3},
  number = {2},
  pages = {43-50},
  doi = {10.11648/j.jbed.20180302.12},
  url = {https://doi.org/10.11648/j.jbed.20180302.12},
  eprint = {https://article.sciencepublishinggroup.com/pdf/10.11648.j.jbed.20180302.12},
  abstract = {Accounting practice provides a window to evaluate performance and determine sustainability of an entity. This study examined accounting behaviour of small and medium enterprises focus on sustainability and growth. The study adopted survey research design and questionnaire was structured into 4 points likert scale, responses through stratified random sampling were collated. Data gathered were analysed using descriptive statistics, paired sample t-test and Pearson’s product moment correlation analysis. The results demonstrated that good accounting behaviour enhanced measurement of resources, internal control assessment and growth of SMEs. This study recommended that government and owners of SMEs should collaborate through capacity building in exposing the owners of SMEs to embrace a culture of record keeping so as to enhance sustainability and growth in the economy.},
 year = {2018}
}

Copy | Download

TY  - JOUR
T1  - Accounting Behaviour of Small Scale Enterprises in Nigeria: Focus on Business Sustainability and Growth
AU  - Akabom Ita Asuquo
AU  - Ejabu Fidelis Enya
AU  - Bogbo Regina Jaka
AU  - Atu Otuba Akung
AU  - Adejonpe Anthony Olayinka
Y1  - 2018/07/12
PY  - 2018
N1  - https://doi.org/10.11648/j.jbed.20180302.12
DO  - 10.11648/j.jbed.20180302.12
T2  - Journal of Business and Economic Development
JF  - Journal of Business and Economic Development
JO  - Journal of Business and Economic Development
SP  - 43
EP  - 50
PB  - Science Publishing Group
SN  - 2637-3874
UR  - https://doi.org/10.11648/j.jbed.20180302.12
AB  - Accounting practice provides a window to evaluate performance and determine sustainability of an entity. This study examined accounting behaviour of small and medium enterprises focus on sustainability and growth. The study adopted survey research design and questionnaire was structured into 4 points likert scale, responses through stratified random sampling were collated. Data gathered were analysed using descriptive statistics, paired sample t-test and Pearson’s product moment correlation analysis. The results demonstrated that good accounting behaviour enhanced measurement of resources, internal control assessment and growth of SMEs. This study recommended that government and owners of SMEs should collaborate through capacity building in exposing the owners of SMEs to embrace a culture of record keeping so as to enhance sustainability and growth in the economy.
VL  - 3
IS  - 2
ER  -

Copy | Download