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Need for Accounting Information Systems in Small-Scale Kenyan Businesses
TNC ONLINE   2016-01-01 07:40:39 Author:John M Parkinson, George K. Riro and Nelson M Waweru Source: Font size:[Large][Middle][Small]
Suggested Citation:  
Parkinson, John M, George K. Riro and Nelson M Waweru (2015). Need for Accounting Information Systems in Small-Scale Kenyan Businesses, Transnational Corporations Review, 7(4):425-440.
 
Transnational Corporations Review
ISSN 1918-6444 (Print), ISSN 1925-2099 (Online)
Edited by Ottawa United Learning Academy
Published by Denfar Transnational Development
Volume 7, Number 4, December 2015, 425-440
DOI:10.5148/tncr.2015.7404

Authors: John M Parkinson, George K. Riro and Nelson M Waweru

Abstract: Accounting is a well-established discipline and its teaching is similarly well-established. However, the background of small-scale entrepreneurs in lesser-developed countries differs from those in the developed world.  Indigenous entrepreneurs have an important, but reduced, need for accounting information systems. It is the challenge of this paper that an accounting reporting model specifically designed for the environment is necessary and that it is backed up by appropriate teaching materials. The study uses the agency theory framework to help in understanding how the relationship between SSBs and outside agencies creates demand for accounting information. In this paper, we will make some suggestions as to how small-scale businesses can organize their accounting information to provide appropriate backup to support their own entrepreneurial activities and the demands for information placed on them by outside parties.

Keywords: Account information system, Kenyan business, small-scale entrepreneurs

Selected References

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Hazeltine, B.P. Rutherford and J. Parkinson (1982), Malawian Management Case Studies Volume I, University of Malawi. 

 

Jensen, M.C and Meckling, W.H. (1976). Theory of the firm; Managerial behaviour, agency costs and ownership structure, Journal of financial economics, 305-360.

 
Jhingan, M.L. (1993). The economics of development and planning, Konark Publishers Pvt Ltd, New Delhi.  
Khan, S. and A. Ashta (2012). Cost Control in Microfinance: Lessons from ASA, Cost Management, 26(1):5-22.  
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Waweru, N.M and Spraakman, G. (2012). Performance measurement Systems in the Micro-Finance Sector: A Case of Kenya, Qualitative Journal of accounting and Management, 9(1):44-65. 

 

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