Accounting Behaviour of Small Scale Enterprises in Nigeria: Focus on Business Sustainability and Growth

摘要

Accounting practice provides a window to evaluate performance and determine sustainability of an entity. This study examined accounting behaviour of small and medium enterprises focus on sustainability and growth. The study adopted survey research design and questionnaire was structured into 4 points likert scale, responses through stratified random sampling were collated. Data gathered were analysed using descriptive statistics, paired sample t-test and Pearson's product moment correlation analysis. The results demonstrated that good accounting behaviour enhanced measurement of resources, internal control assessment and growth of SMEs. This study recommended that government and owners of SMEs should collaborate through capacity building in exposing the owners of SMEs to embrace a culture of record keeping so as to enhance sustainability and growth in the economy.