出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：In this paper we sought to analyse the importance of accounting information and rural SMEs performance. This study used both primary and secondary data and twenty SMEs owners were interviewed and seventy questionnaires were distributed in Gutu rural areas, Masvingo Province. The evidence suggests that the SMEs are vital to sustainable development and employment creation however most SMEs die instantly few years after their formation. The main reason why rural SMEs fail or close down is due to poor accounting information. The owners do not consider accounting information as a performance measure but inventory in the warehouse, number of shops/stores and years in the business. The study recommends that the Ministry responsible for SMEs in Zimbabwe must craft and impose SMEs laws which are simple and make it obligatory that all (rural and urban SMEs) produce a set of final accounts and supporting documents.
其他摘要：In this paper we sought to analyse the importance of accounting information and rural SMEs performance. This study used both primary and secondary data and twenty SMEs owners were interviewed and seventy questionnaires were distributed in Gutu rural areas, Masvingo Province. The evidence suggests that the SMEs are vital to sustainable development and employment creation however most SMEs die instantly few years after their formation. The main reason why rural SMEs fail or close down is due to poor accounting information. The owners do not consider accounting information as a performance measure but inventory in the warehouse, number of shops/stores and years in the business. The study recommends that the Ministry responsible for SMEs in Zimbabwe must craft and impose SMEs laws which are simple and make it obligatory that all (rural and urban SMEs) produce a set of final accounts and supporting documents. Keywords: Accounting Information, Performance Measurement, Rural, SMEs, Zimbabwe
