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.

Submitted by Filipe dos Santos (fsantos@pucsp.br) on 2017-12-20T08:47:51Z No. of bitstreams: 1 Daniel Rodrigo de Sousa Santos.pdf: 1066257 bytes, checksum: 29d42e01a369839f40b5b243bc428fd2 (MD5) / Made available in DSpace on 2017-12-20T08:47:51Z (GMT). No. of bitstreams: 1 Daniel Rodrigo de Sousa Santos.pdf: 1066257 bytes, checksum: 29d42e01a369839f40b5b243bc428fd2 (MD5) Previous issue date: 2017-12-15 / Coordenação de Aperfeiçoamento de Pessoal de Nível Superior - CAPES / There are 8,687 accounting organizations in São Paulo city, which account for 14.27% of the Brazilian accounting offices. The accounting services offered by these companies are focused on meeting the accounting demands of micro and small enterprises, being that, as time goes by, they have also dedicated themselves to the provision of accounting services in the fulfillment of fiscal demands. However, since the creation of the Public Bookkeeping System (Sistema Público de Escrituração – Sped), the tax office has been modernizing itself and harmonizing the fiscal practices to the current accounting standards, therefore, accounting organizations must comply with accounting standards and, consequently, meet tax demands. Thus, this paper aims at highlighting the use of the new accounting standards in the provision of accounting service by the accounting offices which are located in São Paulo city, because, since the enactment of Law 11.638 / 07, that is, ten years ago, Brazil has initiated the process of harmonizing Brazilian accounting standards with international standards. To achieve such goal, a questionnaire containing open and closed questions regarding both the size of the companies served by the accounting offices and the standards to be applied to micro and small enterprises was prepared and sent to accounting professionals through stakehoulders, e-mails and social networks. Therefore, this study is based upon non-experimental data and on a descriptive transversal study, whose data collection was performed in a single moment. As conclusion, from the analysis of the answers in the questionnaires, it is possible to verify that accounting organizations currently do not comply with accounting standards and continue to link the provision of accounting services only to tax demands / O município de São Paulo possui 8.687 organizações contábeis, representando 14,27% dos escritórios de contabilidade brasileiros, cuja prestação do serviço contábil está focada em atender as demandas contábeis das microempresas e empresas de pequeno porte, sendo que, ao longo do tempo, veem também se dedicando à prestação de serviço contábil no atendimento às demandas fiscais. Entretanto, desde da criação do sistema público de escrituração (Sped), o fisco vem se modernizando e harmonizando as práticas fiscais às normas de contabilidade vigente, dessa forma, as organizações contábeis devem atender as normas contábeis e, por consequência, as demandas fiscais. Desse modo, o objetivo deste trabalho é evidenciar o uso das novas normas contábeis na prestação do serviço contábil pelos escritórios de contabilidade, localizados no munícipio de São Paulo, pois, desde a promulgação da lei 11.638/07, ou seja, há nove anos o Brasil iniciou o processo de harmonização das normas brasileiras de contabilidade aos padrões internacionais. Para atingir tal objetivo, elaborou-se um questionário com perguntas abertas e fechadas a respeito do porte das empresas atendidas pelos escritórios de contabilidade, das normas a serem aplicadas a microempresas e empresas de pequeno porte, encaminhando-o aos profissionais da área contábil através de stakehoulders, e-mails e redes sociais. Portanto, este estudo está baseado em dados não experimentais e pautado no estudo transversal descritivo, cuja coleta de dados foi realizada em um único momento. Como conclusão, a partir da análise das respostas dos questionários, é possível constatar que as organizações contábeis atualmente não atendem às normas contábeis e continuam atrelando a prestação do serviço contábil somente às demandas fiscais

This thesis explores the managerial benefits derived by small business entities as a result of complying with their tax obligations. This is the first study on managerial benefits that considers all federal taxes in the Australian context. While the managerial benefits of tax compliance were first identified by Sandford in the 1980s, there is only limited evidence to date about their perception by business taxpayers and no evidence at all about their actual occurrence. The work undertaken by Sandford together with the findings of empirical research on accounting in small businesses, provide the framework for the development of research hypotheses. With the purpose of testing these hypotheses, the research examines concurrently a sample of small businesses located in a regional area of Australia, and a sample of similar entities located in an external territory of Australia exempt from federal taxes and with minimal tax compliance obligations. The thesis adopts a mixed research method which combines a survey and a case study component from which a number of convergent results emerge. Results show that bookkeeping requirements imposed by tax compliance compel small businesses to upgrade their accounting systems, typically in the form of computerisation. The increased sophistication of the accounting system following this upgrade allows small businesses to derive managerial benefits in the form of a better knowledge of their financial affairs. The study also demonstrates that when small businesses seek the assistance of an accountant to comply with their tax compliance obligations, managerial benefits may be derived in the form of informal business advice and other services that come as a spin-off from tax compliance work. The findings of the research also indicate that a majority of small businesses value positively the accounting information generated as a result of tax imposed record keeping requirements, however further studies are required to establish the extent to which the additional information has a positive effect on decision making. Finally, the study identifies various possible approaches to quantify managerial benefits including a method based on the costs of alternative resources, and a valuation based on what owner-managers would be prepared to pay for the information.

This thesis explores the managerial benefits derived by small business entities as a result of complying with their tax obligations. This is the first study on managerial benefits that considers all federal taxes in the Australian context. While the managerial benefits of tax compliance were first identified by Sandford in the 1980s, there is only limited evidence to date about their perception by business taxpayers and no evidence at all about their actual occurrence. The work undertaken by Sandford together with the findings of empirical research on accounting in small businesses, provide the framework for the development of research hypotheses. With the purpose of testing these hypotheses, the research examines concurrently a sample of small businesses located in a regional area of Australia, and a sample of similar entities located in an external territory of Australia exempt from federal taxes and with minimal tax compliance obligations. The thesis adopts a mixed research method which combines a survey and a case study component from which a number of convergent results emerge. Results show that bookkeeping requirements imposed by tax compliance compel small businesses to upgrade their accounting systems, typically in the form of computerisation. The increased sophistication of the accounting system following this upgrade allows small businesses to derive managerial benefits in the form of a better knowledge of their financial affairs. The study also demonstrates that when small businesses seek the assistance of an accountant to comply with their tax compliance obligations, managerial benefits may be derived in the form of informal business advice and other services that come as a spin-off from tax compliance work. The findings of the research also indicate that a majority of small businesses value positively the accounting information generated as a result of tax imposed record keeping requirements, however further studies are required to establish the extent to which the additional information has a positive effect on decision making. Finally, the study identifies various possible approaches to quantify managerial benefits including a method based on the costs of alternative resources, and a valuation based on what owner-managers would be prepared to pay for the information.

As Micro e Pequenas Empresas (MPEs) têm papel relevante na economia brasileira. Contribuíram com a formação de 27% do Produto Interno Bruto em 2011 (SEBRAE, 2014) e geraram 52% dos empregos formais no país em 2012 (SEBRAE, 2013). Apesar disso, 24,4% desses empreendimentos desaparecem nos primeiros dois anos de vida (SEBRAE, 2013). Essas empresas são os principais clientes dos contadores e escritórios contábeis que prestam, geralmente, serviços de escrita contábil, escrita fiscal, departamento pessoal e de abertura, alterações e encerramento de empresas. A consultoria contábil, além de oferecer apoio aos Proprietários Administradores de Pequenos Negócios (PAPNs) para enfrentar os desafios comuns às MPEs, representa uma área a ser explorada pelos contadores. A partir desse contexto, este trabalho procurou caracterizar a consultoria contábil a ser oferecida pelos profissionais de contabilidade aos PAPNs. Para isso, 23 entrevistas semiestruturadas foram realizadas com 8 PAPNs e 15 Especialistas, além de um relato de memória, gerando mais de 15 horas de áudio e 146 páginas de transcrições. A estratégia de análise das entrevistas foi a Grounded Theory, utilizando-se a técnica de codificação proposta por Charmaz (2006) e com o auxílio do software QSR-Nvivo, versão 10. De acordo com os dados analisados na pesquisa e com a literatura consultada, a natureza do serviço da consultoria contábil pode ser divida em três categorias: ferramentas (relatórios e técnicas de controles), aconselhamento e treinamento. Os aconselhamentos têm como principal foco ajudar o PAPN a sair do operacional para pensar no negócio, sua estratégia e administração e a desenvolver sua visão empreendedora. Para isso, é imprescindível que o contador busque preparo em múltiplas áreas, especialmente em administração. A relação de confiança entre o contador e o PAPN é essencial na consultoria contábil, bem como a adoção, pelo contador, de linguagem simples e clara. A consultoria coletiva é sugerida como um possível mecanismo de viabilizar economicamente a prestação desse serviço. Não se propõe aqui a substituição dos serviços oferecidos hoje pelos escritórios contábeis às MPEs, os quais são vistos pelos PAPNs como a principal função do contador, mas sim o seu complemento com o intuito de ajudar esse empresariado a superar as dificuldades específicas das empresas de menor porte. Afinal, como afirmam Marriott e Marriott (2000), os serviços tradicionais podem representar uma janela de oportunidade para a consultoria contábil. / The Micro and Small Enterprises (MSEs) have a relevant role in the Brazilian economy. They contributed to the formation of 27% of GDP in 2011 (SEBRAE, 2014) and generated 52% formal employment in the country in 2012 (SEBRAE, 2013). Nevertheless, 24.4% of these enterprises disappear in the first two years of life (SEBRAE, 2013). Those companies are the main clients of accountants and accounting firms that provide generally statutory accounting services, tax records, personnel department and opening, changes and closing of a business. The accountancy consulting offers support to Small Business Owners Administrators (SBOAs) to face common challenges to MSEs, and it represents an area to be explored by accountants. From this context, this study aimed to characterize the accounting consultancy to be offered by accounting professionals to SBOAs. For this, 23 semi-structured interviews were conducted with 8 SBOAs and 15 Specialists, plus a memory reporting, generating more than 15 hours of audio and 146 pages of transcripts. The interviews analysis strategy was the Grounded Theory, using the coding technique proposed by Charmaz (2006) and with the aid of QSR-Nvivo software, version 10. According to the data analyzed in the study and the literature, the nature of the accounting consultancy service can be divided into three categories: tools (reporting and control techniques), training and advice. The tools recommended by the consultant include reports, routines and essential control techniques to assist management and decision making of SBOA. Training is directed at understanding and \'how to do\' something, while advice is focused primarily on helping the SBOA exiting of enterprise operations to think about the business, its strategy and management and to develop their entrepreneurial vision. Therefore, it is essential to seek accountant preparation in multiple areas, especially in management. The trust relationship between accountant and the SBOA is essential in accounting consultancy, as well as the adoption by accountant of a simple and clear language. The collective consultancy is suggested as a possible mechanism of economically viable to provide that service. It is not proposed here to replace the services offered today by the accounting firms to MSEs, which are seen by SBOAs as the main function of accountant, but its complement in order to help these entrepreneurs to overcome the specific difficulties of small business. After all, as stated by Marriott and Marriott (2000), traditional services may represent a window of opportunity for the accounting consultancy.