Kambi, Michael Jonathan2019-11-302020-01-082019-11-302020-01-082007Kambi, M. J (2007) Factors causing deficiencies in financial records management for small and medium sized enterprises: a survey of small Industries entrepreneurs in Dar es Salaam region, Master dissertation, University of Dar es Salaam.http://localhost:8080/xmlui/handle/123456789/5616Available in print form, East Africana Collection, Dr. Wilbert Chagula Library, Class Mark (THS EAF HF5737.T34.K35)This report presents a descriptive-analytical study on factors causing deficiencies in financial records management amongst small and medium sized enterprises. In groundwork of the study critical literature review was performed and focus group discussions were held with some experts and officials from organizations responsible for promotion, financing, taxation and regulation of SMEs. Questionnaires were administered in a field survey which gathered opinions of SMEs entrepreneurs from Dar es salaam region. Data were managed and analysed using SPSS. Results thereof are presented in form of tables, figures, and qualitative analysis. The study established that inadequacy of skills and non-utilization of accounting experts to be the main causes for deficiencies in financial records management amongst SMEs. Study results shows that 70% of SMEs entrepreneurs perceive that they cannot afford hiring accounting experts and actually do not use their services. The results also show that though more than 60% of entrepreneurs have positive attitude and actually keep records for revenues, expenses, assets and liabilities of their enterprises, they lack necessary technical skills for book-keeping and financial reporting. The study therefore, urge for concerted efforts from SME sector stakeholders i.e. SMEs entrepreneurs, government organs, training institutions, financial institutions and accounting experts to assist entrepreneurs in building capacity through training, consultancy services and motivations towards better financial records management.enEnterpreneursRecordsRecords managementBusiness recordsDar es SalaamTanzaniaThesis