期刊名称：European Journal of Business and Social Sciences
印刷版ISSN：2235-767X
出版年度：2014
卷号：2
期号：10
页码：81-96
出版社：European Society of Business and Social Sciences
摘要：Small Scale Enterprises have been the builder of many economies in the world. But many die off soon after their establishment. This menace is attributed to poor financial management among small businesses. The aim of this research is to access financial reporting practices among small scale enterprises. The study further considered the problems faced by Small Scale Enterprises in preparing financial reports. The researchers used both qualitative and quantitative method, supported by statistical analysis of the survey data. The primary instruments used to collect data were interviews, observation and questionnaire. The research was designed to include small scale businesses within Kumasi Metropolitan Assembly. The findings confirmed that there is poor financial record keeping and financial reporting practices among small scale enterprises and recommends that training programmes should be organized for small scale enterprises to help them appreciate the importance of financial reporting and inculcate the practice in them.
