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首页> 外文期刊>Journal of Investment and Management >Accounting Practices of Small and Micro Enterprises in North Shewa Zone Amhara Regional State of Ethiopia
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Accounting Practices of Small and Micro Enterprises in North Shewa Zone Amhara Regional State of Ethiopia

机译：埃塞俄比亚阿姆哈拉州北部Shewa区小型和微型企业的会计实务

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The government of Ethiopia gives special emphasis for small and micro enterprises in recent periods for the development of the country and faces various challenges. One of the most critical problems is related to proper recording of accounts and preparation of financial reports. The main objective of this study therefore to examine the accounting practices of Small and Micro enterprises in north shewa zone of Amhara regional state of Ethiopia. 305 Small and micro enterprises were selected as samples from five town administrations of north shewa zone. The researcher used purposive non probability sampling techniques to select towns and disproportionate stratified random sampling techniques which involve dividing the population into homogeneous subgroups in to sector wise (construction, urban agriculture, manufacturing and trade). The study was revealed that more than 50% of the respondents do not keep the accounting records totally due to the reason that lack of accounting knowledge, required more cost, waste of time, more labor intensive. Even for those respondents who prepare accounting records the main constraint faced with them for proper accounting record is lack of accounting knowledge. Therefore, the researcher recommended that the concerned governmental institutions Debre Berhan University, North Shewa zone small and micro enterprises office and north shewa zone TVET colleges arrange training sessions for those enterprises.
机译：埃塞俄比亚政府最近特别重视小型和微型企业的发展，并面临各种挑战。最关键的问题之一与正确记录帐户和准备财务报告有关。因此，本研究的主要目的是检验埃塞俄比亚阿姆哈拉州北部谢瓦地区的小型和微型企业的会计惯例。 305个小型和微型企业被选为北舍瓦地区五个镇行政部门的样本。研究人员使用有目的的非概率抽样技术来选择城镇，并使用不成比例的分层随机抽样技术，该技术涉及将人口按行业细分（建筑，城市农业，制造业和贸易）划分为同质子组。该研究表明，由于缺乏会计知识，需要更多成本，浪费时间，劳动强度更大的原因，超过50％的受访者没有完全保留会计记录。甚至对于那些准备会计记录的受访者来说，正确会计记录所面临的主要限制仍然是缺乏会计知识。因此，研究人员建议相关的政府机构德布勒·伯汉大学，北谢瓦州小微企业办公室和北谢瓦州职业技术教育与培训学院为这些企业安排培训课程。

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