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首页> 外文期刊>Research on Humanities and Social Sciences >A Study on Accounting Practice and Financial Reporting in SMEs (In Case of Arba Minch Town, Snnpr, Ethiopia)
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A Study on Accounting Practice and Financial Reporting in SMEs (In Case of Arba Minch Town, Snnpr, Ethiopia)

机译：中小企业会计实务和财务报告研究（以埃塞俄比亚Snnpr的Arba Minch Town为例）

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The research was conducted on ‘Accounting practices and Financial reporting in Small and Medium Sized Enterprises (SMEs)’ in Arba Minch Town, SNNPR, with the motive of to sort out areas of accounting practice and financial reporting information that are likely to be of significance to managers/owners of SMEs in their provision of information to users. To fulfill the objective of the study, descriptive research approach was used. Stratified sampling technique applied for the research study; in this regard out of 178 SMEs operating in Arba Minch Town 64 firms was selected. The required data were collected from primary source of data by using self-administered questionnaire and secondary source document which are available for the study including financial statement of the small enterprise. The collected data was analyzed by using different methods like tabulation and percentage code used for numerical and organizing large volume of data into homogenous group. The major finding of the study disclosed that the bookkeeping practices in SMEs are not organized to produce required information to both external and internal users for decision making purposes. Further the result shows that SMEs operating in construction sector maintained all receipts and invoices of their transaction in a systematic manner than the other sectors, while none of urban agricultural SMEs kept these activities well. However, the study show that the majority of SMEs encounters challenges in complying with accounting requirements and that most SMEs outsource the preparation of their financial statements to specialist service. One of the areas of financial reporting information that have been sorted out in this study as likely to be of significance to managers of SMEs in their provision of information to users is cash flow.
机译：该研究是在SNNPR的Arba Minch Town进行的“中小企业的会计实践和财务报告”研究中进行的，目的是整理出可能具有重要意义的会计实践和财务报告信息领域向中小型企业的管理者/所有者提供信息给用户。为了实现研究的目的，使用了描述性研究方法。研究采用分层抽样技术;在这方面，从Arba Minch Town的178家中小企业中选择了64家。所需要的数据是通过使用自我管理的调查表和次要来源的文件从主要数据来源收集的，这些数据可供研究，包括小型企业的财务报表。通过使用不同的方法（例如用于数字化的表格和百分比代码并将大量数据组织到同质组中）分析收集的数据。该研究的主要发现表明，中小型企业的簿记实践并非为了向决策者提供内部和外部用户所需的信息而组织的。进一步的结果表明，从事建筑业的中小企业比其他行业更系统地保留了其交易的所有收据和发票，而城市农业中小企业都没有将这些活动保持得很好。但是，研究表明，大多数中小型企业在遵守会计要求方面都面临挑战，而且大多数中小型企业将财务报表的编制工作外包给专业服务部门。在这项研究中，财务报告信息领域之一可能对中小型企业的管理者向用户提供信息的意义很重要，那就是现金流量。

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