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Type :Academic Journal
Main Author : Prof. Dr. Zulkifflee Mohamed and Hafizah Binti Mohd. Hanafi@Omar
Title :The Perception Of Small- And Medium-Sized Enterprises (Smes) On The Importance Of A Proper Accounting System: Malaysian Evidence
Varying Form of Title :Journal of Modern Accounting and Auditing, Vol. 9, No. 10, (2013)
Content Type :still image (rdacontent)
Media Type :computer (rdamedia)
Carrier Type :online resource (rdacarrier)
Publisher :Journal of Modern Accounting and Auditing
Year of Publication :2013
Summary :This paper examines the relationship between small- and medium-sized enterprises’ (SMEs) entrepreneurs’ perceptions towards a proper accounting system with the level of accounting staff recruited, preparation of final accounts, meetings with accounting staff, and entrepreneurs’ ranking of accounting according to their priority. The methodology used to gather the data is survey questionnaire. It has been distributed to SMEs based on simple random sampling method. Three hundred businesses were selected from the total of 3,390 businesses listed in Kuala Lumpur, Malaysia area obtained from Small and Medium Industries Development Corporation (SMIDEC) website and a few random selected from Ampang and Cheras areas. Regression analysis has been used to analyze the data. The results of the study reveal that there was a significant relation between SMEs entrepreneurs’ perceptions on the importance of a good accounting system and the level of professional accounting staff recruited. Furthermore, findings of this study also found that there was an insignificant relationship between SMEs entrepreneurs’ perceptions on the importance of a good accounting system and preparation of final accounts of the company and frequency of meetings with accounting staff
Corporate Name :UNIRAZAK Library
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