An evaluation of the usefulness of accounting Information managerial decision making in SMES in Tanzania: the case study of Dar es Salaam region
| dc.contributor.author | Mbelwa, Latifa | |
| dc.date.accessioned | 2019-12-18T11:09:01Z | |
| dc.date.accessioned | 2020-01-08T09:55:25Z | |
| dc.date.available | 2019-12-18T11:09:01Z | |
| dc.date.available | 2020-01-08T09:55:25Z | |
| dc.date.issued | 2008 | |
| dc.description | Available in print form, East Africana Collection, Dr. Wilbert Chagula Library, Class mark (THS EAF HF5681.V3M3253) | en_US |
| dc.description.abstract | This study was done to examine the usefulness of accounting information for managerial decision making in SMES, the case of Dar es salaam Region in Tanzania. To this end a conceptual framework was tested through a survey of 46 SMEs(Small enterprises) in Tanzania. Data were analyzed using Chi-square (x2) model. Results that at the significant level, quality of accounting information and competency of the users; bring the usefulness of accounting information in decision making. Furthermore the study finds that SMEs make more taxation decision rather than other decision obtained low frequency than. The major implication drawn from this findings is that, quality of accounting information and competency of the users, together, might influence accounting information usefulness in decision making and hence business success. Additionally, the use of accounting information for decision making might also depend much on type and nature of decision itself as well as business nature in relation which decision under consideration. The results point on the need of policy connect accounting accounting courses to be compulsory allied to any field. In additional training curriculum should also ensure adequate inclusion of accounting concepts to entrepreneurship courses. Further research should be done on: the role of information technology on the usefulness of SMEs` accounting information in decision making; the role of tax officers to proper accounting records in SMEs; and examining the strengths and weakness of consultancy firms in auditing SMEs financial statements. The study has increasingly evolved an approval of a need to take a much integrated approach to study accounting information and decision making. Future studies should examine accounting information quality and competency of the users as a measure to the usefulness of accounting information in decision making while at the same time considering nature of business and type of decisions. This would improve application of accounting theories in the real work. | en_US |
| dc.identifier.citation | Mbelwa, L (2008) An evaluation of the usefulness of accounting Information managerial decision making in SMES in Tanzania: the case study of Dar es Salaam region.Master dissertation, University of Dar es Salaam, Dar es Salaam. | en_US |
| dc.identifier.uri | http://localhost:8080/xmlui/handle/123456789/5866 | |
| dc.language.iso | en | en_US |
| dc.publisher | University of Dar es Salaam | en_US |
| dc.subject | Small business | en_US |
| dc.subject | Accounting | en_US |
| dc.subject | Decision-making | en_US |
| dc.subject | Tanzania | en_US |
| dc.subject | Dar es Salaam region | en_US |
| dc.title | An evaluation of the usefulness of accounting Information managerial decision making in SMES in Tanzania: the case study of Dar es Salaam region | en_US |
| dc.type | Thesis | en_US |