Thesis (Ph. D.)--University of Wisconsin--Madison, 1975. / Vita. Typescript. eContent provider-neutral record in process. Description based on print version record. Includes bibliographical references.

Thesis (Ph.D.)--Drexel University, 2008. / Includes abstract and vita. Includes bibliographical references (leaves 69-76).

Thesis (Ph.D.)--Drexel University, 2008. / Includes abstract and vita. Includes bibliographical references (leaves 78-85).

Thesis (Ph.D.)--Drexel University, 2009. / Includes abstract and vita. Includes bibliographical references (leaves 112-121).

M.Comm. / Towards addressing the detrimental economic effects past dispensations had on the marginalized majority, different Government initiatives and other interventions have been put in place to encourage the participation of Blacks in the economy of South Africa. These development initiatives seek to address poverty and unemployment levels, some focussing on growing small, medium, and micro enterprises (SMMEs). Growth and sustainability of such businesses can only be achieved through the maintenance of appropriate financial information, on which economic decisions are based, but such information can only be generated or processed if relevant and adequate accounting data, through accounting recordkeeping, are maintained. The study examines whether this is also applicable to micro or survivalist businesses, and was carried out to investigate the accounting records maintained by small Black-owned businesses in QwaQwa. In the literature study it became vital to elucidate the uniqueness of micro and survivalist businesses as they are often generalised under the rather broad umbrella of the term ‘SMMEs’. The literature further indicates that there is no prescribed regulation or framework specifically for accounting recordkeeping in micro and survivalist businesses. The dissertation analyses responses to questionnaires administered to a purposively selected sample of 88 small Black-owned businesses in QwaQwa, and interpreting 44 respondents interviewed. The interviews became necessary due to insufficient responses to the section in the questionnaires addressing the third research objective. Hence, both a quantitative and a qualitative research design were eventually used. Data collection took place at respondents’ business premises. Responses to the questionnaires were analysed using Statistical Package for the Social Sciences (SPSS), which was used to generate descriptive statistics. The researcher documented the interview proceedings in written format. Common responses from interviews were clustered in themes then interpreted. Results show that small Black-business owners maintain some basic form of accounting records such as sales records, payment records and stock records, however, since they operate mainly on the cash basis, debtors’ and creditors’ records were seldom maintained. These findings are consistent with previous studies into the kind of accounting records maintained by small businesses. Small Black-business owners also perceived maintaining accounting records to be important in determining the profitability and future sustainability of their businesses. These owners, however, demonstrated limited understanding of accounting concepts and principles or how these applied to their business. They identified a need for some form of interventions to improve their knowledge of accounting recordkeeping and risk management. A further need identified was the availability of funds to finance their businesses. Therefore, financial help together with training and development are needed to better their businesses. This may go a long way in improving growth and stability, as well as reducing the poverty and unemployment rate in the country. In order for micro and survivalist business owners to realise some of the benefits of maintaining relevant accounting records, it is recommended that the owners are trained on how to keep basic accounting records that are useful and easy to convert into accounting information, and that may add value to their businesses and ensure the monitoring of profitability and sustainable growth.

Thesis (MTech (Cost and Management Accounting))--Cape Peninsula University of Technology, 2015. / This study sought to determine the extent to which Small and Medium Enterprises (SMEs) in the Cape Metropole use Management Accounting Tools (MATs), namely budgeting tools, Performance Measurement Tools (PMTs) and pricing tools, which are considered critical for the survival of these entities. Specifically, the study aimed to determine the types of MATs used by SMEs; the purpose for which MATs are used by SMEs; the perception of SMEs regarding the effectiveness of these tools and the possible factors that could inhibit SMEs from using the tools. The study was motivated by a lack of research on the usage of MATs by SMEs. Data was collected by means of a questionnaire that comprised closed-ended questions.

A research report submitted to the Faculty of Commerce, Law and Management at the University of the Witwatersrand in partial fulfilment of the requirements for the degree of Masters in Commerce. Johannesburg, 02 August 2017 / The purpose of this study was to obtain an understanding of the current perceptions of South African practitioners regarding the application of the IFRS for SMEs in the South African SME sector. This understanding would help assess whether the initial scepticism displayed when the IFRS for SMEs was first introduced in South Africa, has changed, and would also help assess what the drawbacks and benefits of the application of the IFRS for SME’s in South Africa are. The perceptions of South African practitioners were analysed by reference to two phases- first according to the results of a structured questionnaire that was issued to a sample of SAIPA practitioners, and then according to the results of semi-structured interviews conducted with thirteen South African practitioners. The primary conclusion drawn is that there appears to be an overall acceptance of the IFRS for SMEs in South Africa although there are also certain challenges of its application and certain aspects that affect the value of using the IFRS for SMEs as an accounting reporting framework. The uniformity that the IFRS for SMEs brings seems to be one of the more significant advantages. Factors, however, such as the age of the population of the practitioners; the use of automated software systems; and the legislative requirements regarding the application of the IFRS for SMEs, affect the relative merit of using the standard. Keywords: practitioners; IFRS for SMEs / GR2018

Small business family law firms generate jobs within the local community, but often fail because of suboptimal accounting strategies. A multiple case study was used to research the accounting strategies small business family law firm owners use to succeed in business beyond 5 years. The population for this study was three small business owners of family law firms located in West Chester, Pennsylvania. The small business family law firm owners had achieved and maintained profitability of their businesses for a minimum of 5 years. Financial literacy theory and the leadership skill model comprised the conceptual framework for this study. Data collection included semistructured face-to-face interviews with the small business family law firm owners, a review of company documents, and field notes. Thematic analysis included data from face-to-face interviews, document collection, field notes, and current literature. Themes that emerged were (a) having or obtaining some formal accounting education, (b) working with an accounting professional, (c) categorizing expenses and using formal financial reporting, (d) developing and maintaining ethical standards of billing and unearned income, and (e) utilizing accounting software. Recommendations for action included investing in accounting courses and seeking professional assistance. Small business family law firm owners may apply these results to spend more time working with clients to increase income. Increasing the success of small business family law firm owners may contribute to positive social change by providing increased employment and economic health within communities.

Thesis (MTech (Cost and Management Accounting))--Cape Peninsula University of Technology, 2015. / Small medium micro enterprises (SMMEs) in general and small medium and micro tourism enterprises (SMMTEs) in particular are considered as one of the viable vehicles to reduce the high unemployment rate and increase economic participation in South Africa. Due to the lack of management skills, among other factors, SMMTEs may not fully realise their potential. The question that arises is: to what extent do the decision makers of SMMTEs employ management-accounting tools to inform their business decisions? The aim of this study is to investigate and to evaluate the ways decision-makers of the SMMTEs in the Western Cape of South Africa use management-accounting skills to make their decisions. Data was collected by means of a questionnaire that comprised closed-ended questions. The findings may assist SMMEs to improve the management of their businesses as they will be able to see how employees with different management-accounting skills and experience compare to each other when it comes to running the business, and or if management-accounting skills influence business decisions.

Made available in DSpace on 2015-12-04T11:45:22Z (GMT). No. of bitstreams: 1 Amauri_Liba.pdf: 1653707 bytes, checksum: 421b4d05605dd893ad24658fff3b4b1a (MD5) Previous issue date: 2002-10-21 / This work is supposed to estimulate the study and development of the accountancy in small and medium enterprises, especially the ones in the area of civil architecture. Chapter 1 shows the methodology of research what is extremely important to academic researches. The small and medium enterprises are studied in chapter 2, focusing several concepts and classifications about them and presenting a classification for them in the area of civil architecture. Chapter 2 also shows the obligatoriness and necessity of accountancy for these enterprises, presenting the lack of its accouting class in relation to them. Chapter 3 shows the concept of what is understood by civil architecture as well as its importance, characteristics, profile of most businessmen and perspective of small and medium enterprises in the sector. Chapter 4 shows the main contribution occured in the civil architecture,although it is not the object of this work, it shows its own characteristics that induce the accounting in each result. Chapter 5 shows an example of a case,with names and values changed due to professional sigil, where the accountings are presented as they were elaborated and the lack of information to the businessmen. Finally, chapter 6 shows an accountancy sample with individualization per work, its function in the activity and the low cost to establish it. In this same chapter it is made a comparision between the two methods checking then, the gain related to information quality, as well as the saving provided with taxes, especially the ones related to social welfares taxes for work quittance related to Iss ( taxes charged by the municipal district). / O trabalho em quest??o visa incentivar o estudo e o desenvolvimento da contabilidade em empresas de pequeno e m??dio porte, em especial, as pequenas e m??dias empresas do setor da constru????o civil. No cap??tulo 1, verifica-se a metodologia de pesquisa, o que ?? de suma import??ncia para pesquisas acad??micas. A pequena e a m??dia empresa s??o estudadas no cap??tulo 2, com ??nfase nos diversos conceitos e classifica????es existentes sobre elas, sendo apresentada uma classifica????o para as pequenas e m??dias da constru????o civil. No segundo cap??tulo ?? abordada a obrigatoriedade e a necessidade da contabilidade para essas empresas e apresentando-se as car??ncias da pr??pria classe cont??bil com rela????o a elas. O cap??tulo 3 apresenta o conceito, ou seja, o que se entende por constru????o civil, bem como sua import??ncia, caracter??sticas, perfil da maioria dos empres??rios e perspectivas das pequenas e m??dias empresas do setor. Apresentam-se no cap??tulo 4 os principais tributos incidentes na constru????o civil. Muito embora esses n??o sejam objeto deste trabalho, apresentam caracter??sticas pr??prias que induzem a contabiliza????o ?? individualiza????o dos resultados. No cap??tulo 5, ?? apresentado um estudo de caso, com nome e valores alterados, em fun????o do sigilo profissional. S??o apresentadas tamb??m as pe??as cont??beis, bem como o meio pelo qual s??o elaboradas, e as car??ncias em termos de informa????o para os empres??rios. Por fim ?? apresentado no cap??tulo 6, um modelo de contabilidade com individualiza????o por obras, sua funcionalidade em fun????o dos resultados e do baixo custo para implanta????o. No mesmo cap??tulo ?? realizada uma compara????o entre os dois m??todos, verifica-se ent??o o ganho em fun????o da qualidade da informa????o, bem como a economia proporcionada em termos tribut??rios, em especial com rela????o a encargos previdenci??rios para quita????o de obras e em rela????o ao Iss imposto sobre servi??os municipal.