Need for Accounting Information Systems in Small-Scale Kenyan Businesses

被引：0

作者：

Parkinson, John M. ^{[1
]}

Riro, George K. ^{[2
]}

Waweru, Nelson M.

机构：

[1] York Univ, Sch Adm Studies, Accounting, 4700 Keele St, Toronto, ON M3J 1P3, Canada

[2] Dedan Kimathi Univ Technol, Dept Accounting, Nyeri 10100, Kenya

来源：

TRANSNATIONAL CORPORATIONS REVIEW | 2015年 / 7卷 / 04期

关键词：

Account information system; Kenyan business; small-scale entrepreneurs;

D O I：

10.5148/tncr.2015.7404

中图分类号：

F [经济];

学科分类号：

02 ;

摘要：

Accounting is a well-established discipline and its teaching is similarly well-established. However, the background of small-scale entrepreneurs in lesser-developed countries differs from those in the developed world. Indigenous entrepreneurs have an important, but reduced, need for accounting information systems. It is the challenge of this paper that an accounting reporting model specifically designed for the environment is necessary and that it be backed up by appropriate teaching materials.

引用

页码：425 / 440

页数：16

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