Further evidence on the role of gender in financial performance (original) (raw)
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Small and Medium scale Enterprises (SMEs) are gaining wide spread acceptance as a viable driver of economic growth. However, from past statistics three out of five SMEs fails due to limited accounting practices in their enterprises thus there is need for proper bookkeeping skills and sound knowledge on financial reporting. A sound accounting system in any business irrespective of its scale is crucial. Financial performance of any organization is critical unless the organization is nonprofit making. Specifically, the paper sought to establish the effect of book keeping system adopted on the financial performance of SMEs. The study was supported by accounting theory, resource based theory and decision usefulness theory. Descriptive research design and correlation research design was used to study SMEs in Kericho town. This study targeted a population of 2161 Small and Medium Scales Enterprises in Kericho where a sample of 338 was selected using purposive sampling. Descriptive statistics as well as inferential statistics were used, where regression model was adopted. The findings have been presented in form of tables and charts. The findings revealed that bookkeeping process had a coefficient of 0.785. This shows an increase in these variables will result in significant effects in the financial performance of the SMEs. The effect of the variables combined had a strong relationship with SMEs’ performance as shown by R2 = 0.77 (p<0.05) this implies that the model obtained accounts for up to 77.7% of the changes in financial performance of SMEs. The study recommends that the proprietors of SMEs highly prioritize accounting process during the formulation of the organization’s strategies. This will enhance transparency, accountability and consistency in their financial operations. The study also recommends that regulatory bodies formulate appropriate policies and regulations which will facilitate the implementation of accounting processes in Small and Medium Enterprises.
Accounting Forum 38 (2014) 155–169 Contents lists available at ScienceDirect Accounting Forum
Business decision making depends on financial reporting quality. In identifying the drivers of financial reporting quality, proxied by earnings management (EM), prior literature has drawn attention to the association between corporate EM practices and commitment to corporate social responsibility (CSR). Empirical evidence, however, provides inconclusive results regarding the direction of this association. Using simultaneous equations, we examine the bi-directional CSR-EM relationship in U.S. commercial banks. We demonstrate that, although banks that engage in EM practices are also actively involved in CSR, the reverse relationship is not significant. We provide implications for investors, analysts, business participants and regulators.
Issue: 2 339 Global Journal of Contemporary Research in Accounting
2015
The foregoing analysis and the hypothesis of the previous research by Bararoh and Yuliarini, 2007 showed that although female auditors score higher in ethics than their male counterparts, the chief's position in accounting firms are more often held by men than women. The reason behind this is not any discrimination in the accounting firms but the individual aspects and external factors (client). This research focuses on the factors such as 1) The inclusion of social issues in accounting firms, 2) Job design disruption in the firms, and 3) conditional circumstances in decision making. Earlier studies indicated that the ethnicity variable did not have a significant impact on the performance of auditors because of a reformation process from ethnicity to the nation state or citizenship. The intensive interaction pattern of the social interaction is known as heterocultural society. ___________________________________________________________________________
Issue: 1 413 Global Journal of Contemporary Research in Accounting
2016
Purpose-The purpose this study is to report the results of a study in the context of Sri Lankan water Board that explains the relationship between performance measurement systems (PMS) and its contribution to improve performance. The study investigates contributions of PMS to improve performance where the employee behavior and organizational capabilities were considered as the contributions of PMS. Design/ Methodology/Approach-The paper expects to identify the extent to which PMSinfluences employee behavior, organizational capabilities, and organizational performance. A questionnaire was used to collect data from 223 managerial employees of Sri Lankan Water Board. PMS was tested against employee behavior, organizational capabilitiesapplying regression analysis. Findings-The findings of this study reveal moderate positive relationship between PMS and its contributions. The relationships are statistically significant. Contributions were categorized as employee behavior and organizational capabilities. Practical Implications-Recognizing the important role of PMS and its contribution to improve effectiveness and efficiency in Sri Lankan Water Board. Originality/value-This study offers an understanding of existing literature relating PMS and its contributions. The study was instrumental in testing the relationship between PMS and its contributions by using the survey data collected from Sri Lankan Water Board.
Accounting Practices and Organizational Performance of Small Enterprises in Batangas City
International Journal of Science, Engineering and Management
The challenge of every small enterprise owner is to sustain and prolong the business operation. It is fundamental for every business to have proper accounting practices to facilitate efficient economic decisions. This study assessed the level of organizational performance of small enterprises in terms of organizational goal achievement, organizational effectiveness, and organizational efficiency records. It also measured the level of accounting practices in record keeping, budgeting practices, and payroll accounting. The correlation between the two variables were also determined because the researchers believe that this would help elevate the business as well as the country’s economy. Statistical Package for Social Sciences (SPSS) was employed in the statistical analysis of data and Pearson moment of correlation (Pearson-r). A total of 60 respondents participated in the survey. Based on results, small enterprise owners or the bookkeepers practiced to highly practiced accounting prac...
A Proposed Framework for Behavioral Accounting Research
Behavioral accounting research ͑BAR͒ is richer today, in the topics covered, the methods used, and the range of sub-areas of accounting in which it is performed, than ever before. This paper offers a framework within which BAR literature can be viewed as a whole rather than in segments, such as by accounting sub-areas or by research method. The framework classifies BAR by the focus of the research: the individual, group, organization, or the society within which accounting exists. The purpose of the framework is to help researchers in BAR to appreciate the insights to their research questions that can be found in BAR using another research method or studying a similar issue in another sub-area of accounting. Existing research in each of these four areas is discussed to illustrate the usefulness of the framework. In addition, behavioral research in other disciplines that could impact BAR and areas of potential future research are discussed.
Accounting Research: A Practical Guide
1998
This book is based on my experiences in completing my PhD thesis in 1995 and as Programme Director of the Master of Accounting at University College Dublin. I have prepared, evolved and used these notes as part of the Master of Accounting Research Methodology course. They are now being published for a wider audience, thanks to generous funding from the Irish Accountancy Educational Trust. The Irish Accountancy Educational Trust was established in 1981 by the Institute of Chartered Accountants in Ireland as an independent charitable trust. Its objectives are to promote and facilitate the development of accountancy. The policy of the Trustees is to act as a catalyst for activities which would otherwise not be feasible. The author gratefully acknowledges the generous support received from The Irish Accountancy Educational Trust in respect of this publication. This book would not have been published but for its support. This is an introductory text. The complexities of many of the topics introduced here are left for more specialist and advanced publications. The book aims to be a concise, practical guide to the basics of doing research in accounting and preparing a research report – usually a dissertation. The primary audience for the book is undergraduate and masters-level students, although PhD students starting off may find some topics useful. Examples, references etc. are taken from the accounting literature, but students in other business disciplines may find some of the material applicable to their subject.
Accounting Practices and Organizational Performance, 2020
Over the past few decades, the researchers demonstrate consistent effort in investigating the Small and Medium scale Enterprises (SMEs). This sector plays a crucial role in the economic growth in both developing and developed countries. The research investigated how accounting practices influence the organizational performance of small and medium scale enterprises in Sri Lanka. Accounting practices consists of record keeping, budgeting practices and payroll accounting whereas organizational performance is measured by organizational goal achievement, organizational effectiveness and organizational efficiency records. A structured questionnaire was used to collect the primary data from 75 SMEs which were selected by means of the random sampling technique. The results revealed that among the accounting practices, only record keeping and budgeting practices have significant positive influence on organizational performance of Small and medium enterprises in Sri Lanka. It can be recommended that academic institutions and other bodies which are responsible for SMEs should organize training programmes for those operators who do not have the technical knowhow in the field of accounting to come to grips with it and also provide some SME-specific accounting guidelines and template forms for capturing accounting practices for the operators to use. JEL Classification: M41.
The International Journal of Accounting, 2005
information technology). Regarding end-of-chapter materials, each chapter ends with discussion questions, exercises, and sometimes cases. Web assignments are also provided. Discussion questions correspond to chapter materials. Many of the exercises involve practical evaluation of domestic and foreign annual reports. For the instructor's use, PowerPoint lecture outlines are provided for each chapter. The strengths of International Accounting: A User Perspective are twofold. First, in a concise way, the book effectively covers the essential subjects of an international accounting class. Second, different from the average textbook, this book cites a great deal of scholarly research, which makes it a helpful reference book for the international accounting researcher. The weaknesses of the book stem from its strengths. First, the book may be too concise for some instructors-just seven chapters, and not all traditional topics are included. For example, given today's business environment, the book would have benefited from materials on business ethics and corporate social responsibility. Second, some students will not appreciate the way the author connects the book's topics to scholarly research. In many ways the book reads more like a research paper than a textbook. Thus, the strengths of the book are also its weaknesses.