出版社：The International Institute for Science, Technology and Education (IISTE)
摘要：The study was on the usefulness of accounting theory and practice on performance of small scale business in Nigeria. The objective of the study was to examine the usefulness of accounting theory and practice on financial performance of small scale business in Nigeria. The research was carried out, using four SSEs (Kiote Services, Multifocal Limited, Ekoconnect, Magnet Consulting associate) as the study area. Secondary Data was gotten from the company's annual reports on return on equity. Multiple regression analysis is used as a means of testing the impact of accounting theory and practices on small scale business performance in Nigeria. Findings revealed that accounting theory and practice have significant relationship with the financial performance of Small and Medium Enterprises in Nigeria. Thus, it is recommended that SMEs should maintain proper accounting record and not just to maintain accounting records but introduction of financial management into funding activities will go a long way for judicious use of scarce fund and lay a solid ground to obtain finance either at the money or capital markets. Keywords: Accounting Theory, Accounting Practice, Financial Performance, Financial Reporting, Small Scale Business
关键词：Accounting Theory; Accounting Practice; Financial Performance; Financial Reporting; Small Scale Business
