Browsing by Author "John, Anale"

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    The use of accounting information in decision making of small and medium enterprises ( SMEs ) : the case of Dar es salaam region
    (University of Dar es Salaam, 2007) John, Anale
    The focus of this study was to explore and examine the use of accounting information in decision making of Small and Medium Enterprises ( SMEs ), the case of Dar es Salaam Region in Tanzania. The objectives of the study were to find out and to identify the different kinds of accounting records and the extent to which these records were used in generating accounting information, finding out whether accounting information were used in the various decisions made by SMEs. Additionally, the study explored the extent to which SMEs used accountants as a source of expert advice. The study used a number of data collection methods including surveys, questionnaire, observation and documentary analysis. The study showed that although numerous SMEs did keep some form of financial records/accounts. Unfortunately, a huge majority the (SMEs) hardly Werner convinced of the usefulness of accounting Information. Moreover, the financial reporting requirements for control and decision making purposes were but a vocabulary to many. The study recommends that the SMEs be educated on the importance of accounting information in decision-making. It is only after knowing the importance and role of accounting information that the SMEs will keep the proper records and use the accounting information for vital decisions