Assignment 4

Subject: CIS101-7
Faculty: Md. Abu Sayed
Name: Tashfia Tashnim Tuba
ID: 2120541
Search string to look for papers on my research subject:

The impact of accounting records on small and medium enterprises.

The link to two relevant papers found on an area similar to your research area:

1. http://jsbednet.com/vol-7-no-1-june-2019-abstract-3-jsbed
2. https://hrmars.com/papers_submitted/506/
The_Analysis_of_the_impact_of_Accounting_Records_Keeping_on_the_Performance_of_t
he_Small_Scale_Enterprises3.pdf
The areas covered and the meaning of the Abstract of the two papers, in the following areas:

 Research Question: The challenges SME face in preparation of accounting records, SME
awareness towards accounts record keeping procedures and recording ways in use,
successfulness of record keeping, the support from private and public organizations on
influencing the use of accounting records to the SME sector.

 Findings: The findings show that most of SMEs do not keep accounting records. Some of
the reasons as to why they do not keep accounting records were: time consuming, lack of
knowledge and skills, poor documentation, ignorance and poor support from the workers
responsible with records in the organizations. The research data were collected through
questionnaire, documentation, observations and interviews.

 How is it related to my research: This Research is related as it discusses about Small scale
enterprises; Accounting records keeping; Performance; Book keeping; Firm Performance.

References:

Paper 1:

Ademola, G. O., Samuel O. J.& Ifedolapo O. (2012),The Roles of Record Keeping In the Survival and
Growth of Small Scale Enterprises in Ijumu Local Government Area of Kogi State. Global Journal of
Management and Business Research Volume 12 Issue 13 Version 1.0 Year 2012
William G. Nickels, James M. Mchum and Susan M. Mchum, (1999), Understanding Small Business (5th
Edition)

Paper 2:
Abayomi, K. S. & Adegoke, A. J. (2016). The imperatives of accounting and financial records in the
development of small scale enterprises in Nigeria. Research Journal of Finance and Accounting, 7(14),
43-52. Retrieved from www.iiste.org
Fellingham, G.A., 2005. Information economics and management accounting: A brief personal
perspective. Journal of Management Accounting Research, 17,145-152. doi: 10.2308/jmar.2005.17.1.143
Further work on my research:

Results
Define The Hypothesis Findings
Problem Collect Data Analyse data and
Review the draw conclusions
literature
Research
Final Report
Design

Structure of project:

 Chapter One
 Introduction
 General Overview
 Background of the Problem
 Statement of the Problem
 Research Objectives
 General Objective
 Specific Research Objectives
 Research Questions
 General Research Question
 Specific Research Questions
 Scope of the Study
 Significance of the Study
 Limitation and Delimitation of the Study
 Limitation of the Study
 Delimitation of the Study
 Organization of the Study
 Chapter Two
 LITERATURE REVIEW
 Introduction
 Theoretical Literature Review
 Background of Small and Medium Enterprises (SMEs)
 Concept of Entrepreneurship
 Definitions of SME
 Historical Background of the Private Sector (SMEs) in Tanzania
 Policy Development on SME Sector
 Tanzania Development Vision 2025
 The Sustainable Industrial Development Policy - SIDP (1996 - 2020)
 The National Micro Finance Policy
 The Minerals Policy of Tanzania
 The National Employment Policy
 Challenges and suggested Solutions to SME Development
 Challenges
 Suggested Solutions to SMEs Development
 Nature of Accounting Records
 Definitions
 Accounting Records Procedures
 Importance of Accounting Records
 How to keep Accounting Records
 Types of Accounts SMEs should Record
 Ways to keep Accounting Records
 Empirical Studies
 Studies from Abroad
 Studies from East Africa
 Knowledge Gaps
 Conceptual Framework

 Chapter Three
 Research Findings
 Introduction
 Technical Qualifications
 Educational Background
 Educational Training on Accounting Record Keeping
 Number of Times SME Keep Records
 Recording ways SME use to keep Accounting Records
 Hired Professionals
 Computer Accounting Software
 Types of Accounting Records SME keep
 Suggestions towards Assisting SME Improve their Recording Practices
  Bookkeeping Training
 SME Accounting Guidelines
 Hire Consultant/ Professional
 Mandatory Record Keeping
 Benefits of Keeping Accounting Records
 New Branch of an Enterprise
 Management of Debts
 Accessibility of Loans
 Public and Private Organizations’ Influence
 Public Organization or Government Influence on SME Awareness towards
 Private Organizations’ Influence on SME Awareness towards Accounts

 Chapter Four
 SUMMARY, CONCLUSION AND POLICY IMPLICATIONS
 Introduction
 Summary
 Conclusion
 Policy Implications/Recommendations
 Enterprises
 Public and Private Sectors
 Learning Institutions
 Business Owners
 Customers and Suppliers
 REFERENCES
 APPENDICES