TABLE OF CONTENTS
DECLARATION ............................................................................................ i
APPROVAL .................................................................................................. ii
DEDICATION ............................................................................................. iii
ACKNOWLEDGEMENT .............................................................................. iv
LIST OF ABBREVIATIONS AND ACRONYMS ............................................... v
TABLE OF CONTENTS ............................................................................... vi
ABSTRACT ................................................................................................. ix
CHAPTER ONE ........................................................................................... 1
INTRODUCTION .......................................................................................... 1
1.0 Introduction .......................................................................................... 1
1.1 Background to the study ....................................................................... 1
1.2 Statement of the problem ...................................................................... 4
1.3 Purpose of the study ............................................................................ .4
1.4 objectives of the study ........................................................................... 4
1. 5 Research questions ............................................................................... 4
1.6 Scope of the study ................................................................................. 5
1. 7 Significance of the study ....................................................................... 5
CHAPTER TWO .......................................................................................... 6
LITERATURE REVIEW ................................................................................ 6
2.0 Introduction .......................................................................................... 6
2.1 Definitions ............................................................................................ 6
2.1.1 Nature of record keeping .................................................................... 6
vi
2.1.2 Forms of record keeping in small scale enterprises ............................. 8
2. 2 Financial' performance ........................................................................... 8
2.2.1 Measurement of financial performance ............................................... 9
2.3 Relationship between the nature of record keeping and financial
performance of Small scale enterprises ...................................................... 10
2.4 Conceptual framework ........................................................................ 14
CHAPTER THREE .................................................................................... 15
METHODOLOGY ....................................................................................... 15
3.0 Introduction ........................................................................................ 15
3.1 Research design .................................................................................. 15
3.2 Population and sample size ................................................................. 15
3.3 Sampling procedure ............................................................................ 15
3.4.0 Data collection methods ................................................................... 16
3.4.1 Self administered questionnaires ...................................................... 16
3.4.2 Interviews ........................................................................................ 16
3.4.3 Observation ..................................................................................... 16
3.5 Data analysis ...................................................................................... 17
3.6 Limitations .......................................................................................... 17
CHAPTER FOUR ...................................................................................... 18
4.0 PRESENTATION, ANALYSIS AND DISCUSSION OF FINDINGS ............. 18
4.1 Demographic characteristics of respondents ........................................ 18
4.2 Findings on the nature of record keeping in Shalom enterprises .......... 20
4.3 Findings on the financial performance of Shalom enterprises .............. 21
4.4 Findings on the relationship between the nature of record keeping and
financial Performance of Shalom enterprises ............................................. 21
vii
CHAPTER FIVE ........................................................................................ 23
5.0 SUMMARY, CONCLUSIONS AND RECOMMENDATIONS ..................... 23
5.1 SUMMARY .......................................................................................... 23
5.1.1 Nature of record keeping in Shalom enterprises ................................ 23
5.1.2 Financial performance of Shalom enterprise ..................................... 24
5.1.3 Relationship between record keeping and financial performance of
Shalom enterprises ................................................................................... 24
5. 2 Conclusions ....................................................................................... 25
5.3. RECOMMENDATIONS ........................................................................ 25
5.4 AREAS OF FURTHER RESEARCH ....................................................... 26
REFERENCES .......................................................................................... 28
QUESTIONNARE ....................................................................................... 32
APPENDICES ............................................................................................ 32
INTERVIEW GUIDE .................................................................................. 36
ABSTRACT The study focused on record keeping, its nature and forms in relation to small scale enterprises particularly determining the problems faced by those small scale enterprises operating without or with poor record keeping systems. The study was carried out with an aim of establishing the relationship between record keeping and financial performance of small scale enterprises. To obtain the following goals, we set the appropriate objectives that resulted into the research questions. The study seemed significant as portrayed in the findings and the basis for future expounded research. Data was obtained using both pnmary data and secondary data. It is basically a field based research relying on primary and secondary sources of information. The researcher edited the data collected to ensure that the information received from respondents was accurate and consistent. The researcher analyzed the data using the qualitative and quantitative methods. Findings indicate that the enterprise which lack or with poor record keeping systems have operational control problems reflected m their poor performance. The study also revealed that few of these enterprises operate computerized record keeping systems and manual systems in place are generally inadequate and poor in most cases. Recommendations towards means of improving record keeping systems were suggested and emphasis was particularly laid on developing competencies to enhance the quality of record keeping with specific focus on type, adequacy and updated-ness of records kept.
ANGELLA, N (2022). The Effect of record Keeping On Financial Performance of Small Scale Enterprises: A Case Study of Shalom Enterprises. Afribary. Retrieved from https://afribary.com/works/the-effect-of-record-keeping-on-financial-performance-of-small-scale-enterprises-a-case-study-of-shalom-enterprises
ANGELLA, NABULIME "The Effect of record Keeping On Financial Performance of Small Scale Enterprises: A Case Study of Shalom Enterprises" Afribary. Afribary, 09 Aug. 2022, https://afribary.com/works/the-effect-of-record-keeping-on-financial-performance-of-small-scale-enterprises-a-case-study-of-shalom-enterprises. Accessed 26 Nov. 2024.
ANGELLA, NABULIME . "The Effect of record Keeping On Financial Performance of Small Scale Enterprises: A Case Study of Shalom Enterprises". Afribary, Afribary, 09 Aug. 2022. Web. 26 Nov. 2024. < https://afribary.com/works/the-effect-of-record-keeping-on-financial-performance-of-small-scale-enterprises-a-case-study-of-shalom-enterprises >.
ANGELLA, NABULIME . "The Effect of record Keeping On Financial Performance of Small Scale Enterprises: A Case Study of Shalom Enterprises" Afribary (2022). Accessed November 26, 2024. https://afribary.com/works/the-effect-of-record-keeping-on-financial-performance-of-small-scale-enterprises-a-case-study-of-shalom-enterprises