The Role Of Accounting Information In Small Business Essay.

Secondary source of data should be used for data collection, no use of academic journal. ONLY annual report, sustainability report, other company document and other secondary source except academic journal should be used under methodology only.No use of primary source of data. This should be strictly concerned as per tutor.

This report aimed to examine the role of accounting information in a small business organization. The report will be comprised of examining the role of accounting information. The accounting information provides information regarding the finances, how it works for a small size business is included in this report. The report will include anintroduction, background, aim, literature review, methodology, findings and discussions. And in the last chapter the conclusion is discussed with the help of hypothesis. The objectives of the study are included in the review of the articles in this report. The working title of the project has been provided in brief, along with detailed background information about the problem into consideration (Alnajjar, 2016).

The small scale business does not give much attention towards the accounting information. The importance of book keeping is not known to the small scale organizations. They did not keep the transaction records in spite of how important it is for small organizations.

Maintaining the proper account information helps an organization to take proper decisions related to the finances whereas wrong financial information can lead to the poor financial conditions for the business. Also, bad decisions related to the finances could be taken if the proper account information is not maintained.

The growth of the organization depends on the performance of the organization in terms of operational, financial and their ability to control the market share. Each and every organization wants to make their company grow and make profits. So, different strategies are incorporated by the organizations to earn the market share. Decision making related to the financial terms is of maximum importance while talking about the financial growth of the organization. The future of the business depends on the decisions related to the financial operations (Breuer, 2013).

It can also be noticed that due to the lack in proper financial information the growth of the company also decline. This will result in loss in the business of small organization. Earning profits and growth is the main aim of any business organization. So, failing to this results in great loss.

Based on the facts the account information plays an important role in the financial stability of the organization that is related to decision making and also the growth of the small organization (Fredman, 2017).

The main aim of the project is to investigate and examine the role of account information in a small organization.

Aim

Research question

To analyze the role of basic accounting information and accounting procedures in small organization?

To identify the different types of accounting information that are generated and utilized by small sized business organizations.

To identify the role that accounting information has in the operational success of an enterprise.

Determining the procedures that are implemented for accounting information in small organization?

According to the researchers the accounting information that is related to cash flow  is useful in providing the statements related to finances. It helps in analyzing the company’s ability to take decision related to investment and the cash flows. The main objective of accounting information is to provide the actual information regarding the cash flows in various departments of the organization. It also helps the accountants to determine the division of the cash flow in the organization(Kavcic & Jerman, 2015). The division of the cash that is done for the cash flows for operating activities, investment, financing, creditors and other activities related to the cash flow. Also, the accounting information helps in determining the profits made by the organization. It helps in giving the complete information regarding the capital(Naira Project, 2016). According to the researchers the aim of accounting information is to provide the complete idea regarding the economic conditions of the organization. It also helps in decision making processes related to the finances, investments and credits. If an organization maintains a clear record regarding the account information, the organization can make good profits and can grow due to the financial decision making(Smirat, 2013).

Accounting system information is important for analyzing the financial conditions of a firm. These financial conditions help in preparing the documents like tax structure, marketing, strategic planning and production related information. Without the information related to the accounts the small organization cannot identify the financial conditions of the organization. It helps in the identification of the balance sheets relate to the customers and the suppliers and future forecast of the organization(Muhindo, Mzuza, & Mzuza, 2014).

The main primary function of the accounts information department is to collect and record the data and compile it in the form of information and make all the finance related sheets having information regarding the economic events that has an impact on the organization(Kassa & Abed, 2014).

A small organization can be defined in terms of the investment capital, number of employees and the market share. Sales volume of an organization can also determine the level of an organization according to the researchers. The small organization should develop a habit of maintaining the account information to make the growth of the organization in order to earn profits. Despite small organization does not consider it important to maintain accounts. This leads to the fall of the organization(Pornpandejwittaya, 2012).

Literature Review

There are basically two accounting procedures that are followed by small organization. These are manual system and legacy system. According to the researchers the new IT system is installed mainly by big enterprises. But some small enterprises are also using the modern IT system(Okoh & Uzoka, 2012).

According to the researchers’ manual system are used by small enterprise, but large and medium scale organization is also using manual system partially. Small organizations are using the record book keeping manual system(Butkevicius, 2009). A manual system requires the journals, ledgers and source document. Source documents consist of all the records related to the transactions. It consists sales order, purchase orders and cash receipts. The general ledger provides information related to the entire sets of accounts that are used in the accounting system of an organization. The entries regarding the transaction and transaction summaries are entered into the general ledger(Nawaz, 2012). Whereas journals are used for recording specific transactions.

According to the researchers the legacy system consists of older technology in which the organization has considerable investment and that is entrenched in the organization. Mainly legacy systems run on a host based computer system where the processing is done on the host computer. The accounting system is installed in the  host system and processing is done with it(Alnajjar, 2016).

2.4 Decision making of the organization

Decision making in any organization is enhanced by the relevant information obtained according to the researchers. The information regarding the accounts that are mainly related to finances helps in decision making related to investment, marketing, production and credit information. This helps an account manager to collect the correct information regarding the finances, which help in faster decision making related to expenses and profits(Breuer, 2013). If the correct information is provided, it helps in making of right decision which leads to the organization growth. Every organization wants to earn profits and growth and correct information helps in the growth of the organization(Amissah, 2011).

According to the researcher the accounting information system depends on the three important points that are business language which is basically the source of data related to finances, decision making important data and integrated entity. Therefore, for faster decision making, all the elements should be taken forward. This helps in analyzing the clear view on financial status by the manager according to the researcher. With the help of this the obstacles in the financial management can be removed and this will help in the growth of the organization(Harash, Timimi, & Radhi, 2014).

Methodology

To manage a small business successfully requires good planning and understanding of business. Also, good strategies related to finances must be developed to organize a business successfully. Strategies for the business operation depends on the finances, availability and accuracy related to finances to make accurate business decisions(David & Dunn, 1998). Therefore, a proper planned information collection, managing and organization give an added value to the organization. The information related to accounts will consists of the facts and figures which will help in manufacturing, marketing and financing in an organization. The financial account information impacts a small organization in many ways(ICAEW, 2011).

Therefore, from the above studies the following hypothesis are generated

H0: Is there any positive effect on performance of an organization with proper account information?

H1:  Does the accounting procedure used in small organization has positive effects?

H2:  Is decision making influenced by Account information?

The study is based on primary sources. The 60 accountants were chosen from the Thai stock exchange listed firms. Data collected in 2015 as the responses have not been changed this much (Kavcic & Jerman, 2015). Reports and documents can be downloaded from the official website of the organization.Questionnaires are distributed to these accountants and the responses are taken. The responses was taken via mails in a secured format. The responses were considered to be adequate. Each questionnaire consists of the cover page and the format for replying to the questions. Also, instruction was clearly mentioned at the starting for completing the survey. The response rate for the survey was considered adequate.

Quantitative data are analyzed with the help of the responses as well as the annual reports and websites. According to the researchers this kind of method help in determining the real facts and figures that are related to the research. Large number of samples are analyzed statistically for the quantitative data. These facts and figures are reliable and helped in determining the importance of account information in a small organization. The data were analyzed on the basis of comparison and regression analysis. Then the data are compared with the survey and therefore the role of accounting information in small business is analyzed.

Account information consists of all the financial data related to the organization. This data help in analyzing the financial position of the organization. This data helps the chief accountants to analyze that what are the finances available and what about the internal and external cash flow. The survey by the Thai firm was a great help in the analysis of the account information and also helped in analyzing the role of accounting information in the small organization. According to the survey adequate results are found related to the account information which acts as a positive part of a small business organization(Madurapperuma & Thilakerathne, 2016).

Findings and Discussions

The data from the survey helped us to analyze the importance and role of account information in a small organization. The survey that was done over 60 chief accountants of the Thai stock market listed firms helped us in providing data related to the role of account information. The survey also explored the fact that with the help of account information the decision related to the finances can be made in time and faster. The financial information can be accessed very quickly and decision making can become more efficient.

Faster decision making helps in the growth of the organization. As the work is done in quickly due to the financial decision. The survey, conducted also helped in analyzing the same fact that account information helps in faster decision making and faster decision making results in the growth and earning profits of the organization(Ahid & Augustine, 2012).

Effective account information system can be defined as collecting, entering, storing and managing of accounting so that financial system quality of an organization can be maintained. Therefore, the study revealed by the questionnaires that the accounting information is reliable and is adequate in most cases so the significance of accounting information can be trusted.

The present section presents the  analysis of the collected information. The survey questionnaire developed for the present sudy examined the role of account information of accountants of the Thai stock Exchange for small business enterpreises. The investigation into the study would provide information as to the how much information the accountants agree / disagree with regard to the variables of the study.

An Accountant contributes to the use of information related to increased specificity degree of certainty about the decision alternatives.

Table 1: Frequency of Decision Alternatives

Scale	Responses
Strongly Disagree	7
Disagree	9
Neutral	15
Agree	23
Strongly Agree	6
Grand Total	60

The analysis shows that 48% of the accountants at the exchange agree that they he should have adequate information related to increased specificity degree of certainty about the decision alternatives. On the other hand only 27% disagreed with the fact that he does not need adequate information.

for the purposes of decision-making capitalism

Table 2: Frequency of Economic Feasibility

Scale	Response
Strongly Disagree	9
Disagree	17
Neutral	26
Agree	6
Strongly Agree	2
Grand Total	60

The analysis found that 26% of the accountants disagreed that the accountants of stock exchange should carry out studies on economic feasibility of small business organizations. On the other hand 8% agreed that the stock exchange should carry out economic feasibility studies for decision making purposes.

Table 3: Frequency of Liquidity

Different Types of Accounting Information Generated and Utilized by Small-sized Business Organizations

Response	Response to Liquidity
Strongly Disagree	4
Disagree	8
Neutral	17
Agree	26
Strongly Agree	5
Grand Total	60

The investigation into whether the stock exchange should have information pf liquidity of small business organizations to payout the dividends showed that 20% of the accountants disagreed that stock exchange should maintain data for liquidity. Contrary to the above 52% of the accountants agreed were of the view that liquidity information os small business should be present in the stock exchange.  

suitable capitalism

Table 4: Adequancy of Information

Response	Response Count
Strongly Disagree	3
Disagree	5
Neutral	9
Agree	35
Strongly Agree	8
Grand Total	60

Analysis into the fact that the accountant should have adequacy of information to make decisions showed that 43 accountants agreed that they should have sufficiency of information to make decisions. On the other hand only 8 accountants said that they do not require sufficient information.   

Response	Response to Return for the Investor
Strongly disagree	2
Disagree	6
Neutral	16
Agree	30
Strongly Agree	6
Grand Total	60

36 of the 60 accountants agreed that they should have accounting information regarding return for the investor. On the other hand 13% of the accountants disagreed that they require information regarding return for the investor.

Performance of the company

Table 6: Information on Financial Performance

Response	Response for Financial Performance
Strongly Disagree	6
Disagree	9
Neutral	16
Agree	24
Strongly Agree	5
Grand Total	60

Investigation into the information for the accountants towards financial performance of the company reflected that 50% of the accountants agreed that they should have adequate information. Contrary to the above only 25% of the accountants disagrees that they should have information regarding financial performance of the company.

Table 7: Informationn on Financial Position

Response	Response of Financial Position
Strongly Disagree	4
Disagree	9
Neutral	13
Agree	31
Strongly Agree	3
Grand Total	60

Investigation into the information for the accountants towards financial position of the company reflected that 57% of the accountants agreed that they should have adequate information. Contrary to the above only 22% of the accountants disagrees that they should have information regarding financial position  of the company.

Table 8: Correlation between the variables

	Decision Alternatives	Economic Feasibility	Liquidity	Adequacy of Information	Return for the Investor	Financial Performance	Financial Position
Decision Alternatives	1.000
Economic Feasibility	0.706	1.000
Liquidity	0.543	0.562	1.000
Adequacy of Information	0.468	0.497	0.625	1.000
Return for the Investor	0.537	0.627	0.622	0.549	1.000
Financial Performance	0.455	0.472	0.477	0.496	0.668	1.000
Financial Position	0.565	0.588	0.631	0.534	0.614	0.647	1.000

Karl-pearson correlation is used to investigate the relation between the variables. Table 8 shows the correlation between the variables. The table shows that all the variables are positively correlated. The correlation analysis shows that information regarding decision alternatives and economic feasibility  to the accountants is strongly, positively correlated ( r = 0.706). The information regarding Financial performance and decision alternatives is moderately correlated (r = 0.455).

A multiple regression analysis was done to predict the “role of accounting information” of small organization for the accountants. The seven variables for which responses of the accountants were collected were used as the independent variable.   

Table 9: Regression Statistics

Multiple R	0.9473
R Square	0.8973
Adjusted R Square	0.8835
Standard Error	0.3037
Observations	60

The regression statistics showed that 89.73% of the variability in accounting information can be predicted with the variables.

Procedures Implemented for Accounting Information

Table 10: Regression Coeffecients

	Coefficients	Standard Error	t Stat	P-value
Intercept	0.009	0.179	0.052	0.959
Decision Alternatives	0.150	0.050	3.013	0.004
Economic Feasibility	0.064	0.064	0.998	0.323
Liquidity	0.155	0.058	2.661	0.010
Adequacy of Information	0.081	0.055	1.476	0.146
Return for the Investor	0.214	0.069	3.094	0.003
Financial Performance	0.140	0.053	2.666	0.010
Financial Position	0.212	0.061	3.481	0.001

Table 10 presents the regression coffecients for the variables.The role of accounting information can be depicted as:

• Accounting Information = 0.009 + 0.150*Decision Alternatives + 0.064*Economic Feasibility + 0.155*Liquidity + 0.081*Adequacy of information + 0.214*Return for the investor + 0.140*Financial Performance + 0.212*Financial Position

From the regression coeffecients it is seen that all the variables contribute positively towards the role of accounting information.

The coffecient for return for the investor is the highest (b = 0.214) and the coefficient is statistically significant (p = 0.003).   

The coffecient for financial position is b = 0.212 and the coefficient is statistically significant (p = 0.001).

The least impact on role of accounting information is provided by Economic feasibility (b = 0.064), the coffecient is not statistically significant (p = 0.323).   

This section deals with the comparison between the findings and literature review. The main objective of the report was to investigate the role of accounting information in a small business organization. The methods used for accounting information in small organizations and how decision enhancement, growth is done with the help of proper account information. The annual reports and the survey done by the Thai firm has proved the positive aspect of account information on small organization.

The findings show that the maintaining the financial accounts in the proper manner affects the faster decision making of a small organization. Some small organization does not understand the importance of bookkeeping. This results in the failure of the organization. Findings has proved that maintaining proper accounts book and ledger help in getting the real information regarding the finance credit, liabilities and profits. In the literature review researcher said that the account information is not maintained by small organization(Davis, 2017). Some even said it is not important to maintain the account information. But, findings and research proved that the account information is better for the performance of any small organization. The finding gives adequate results regarding the account information.  From analysis of the multiple regression it can be said that the accountants believe that the information on the variables studied has a positive impact on accounting information.

The findings confirm that the accounting procedures used in small organization have  positive effects. The account procedures that were used in the literature review were bookkeeping and legacy system. These procedures were manual procedures in which the manager have itself to maintain the record of credits, liabilities, spending and funds etc. Therefore, it is concluded from the literature review that maintaining such records help in accessing the financial data and it results in the transparency of financial records. The results in the finding section concluded that for small organization the manual system for record keeping is good as IT system requires a  large amount of investment which does not suit small organizations(IFAC, 2010). Therefore, accounting procedure has adequate results for the small organization. 60% of the people agreed that the account procedure used by small organizations is giving a positive response to the small organizations which is an adequate one. The correlation between the variables shows that accounting information about the organization has a positive impact on small organizations.   

Decision Making and Financial Stability

The findings has proven that the decision making is influenced by the accounting  information. In the literature review, it is stated that the with the help of account information the access over the financial data is easy. Therefore the accountant will know about the statistics and can take decisions easily with the help of these statistics(Bushman & Smith, 2003). The findings proved that account information helped in making decisions related to finances very quickly. The study said that about 70% accountants agreed that the decision making became easier when proper account information is provided and therefore, this data is adequate to prove that the account information completely influence the decision making process in small organizations.From the analysis of the response it can be seen tht accounting information has a positive influence on decision making.

This chapter finalizes the study by providing conclusions and recommendations. The conclusion and the recommendation are written together to prove a specific objective. The study, based remarks and outcomes and effects are specified in this chapter.

Conclusions

Accounting information is necessary for the survival of small business and it also minimizes the failures of small business. The study helped in revealing that there is an important relationship between the growth, decision making and procedures that are used in small business for account information. Also, the importance of account information in small business for its success is revealed. According to the statistics the study concludes that account information significantly impacts on the decision making and growth of the organization(Yadav, 2013).

The chief accountants and managers should try to maintain the bookkeeping so that the sound decision making can be done, also the optimal performance of the organization should be enhanced. The management should also make the use of proper account information to the staff so that the proper decision should be made. Effective decision making leads to the growth of the organization. Whereas, in case of small business the fear of failure is always there. So, proper book keeping helps in eliminating the fear of failure in case of small business organizations.

Accounting information also leads to the profits to the organization. This has been also proved in the above findings(Giampietro & Aspinall, 2013). The growth of the organization leads to the profits as the profits are made by making financial stability and financial gains. Good accounting information system helps in faster calculations for analyzing the financial gains. Also, strategies can be planned accordingly if there will be any losses. Transparency is obtained by the account information system which leads to the growth and profits for small organizations.

Manual System

It can also be concluded that the accounting information systems that are used in small organizations are helpful as they are easy to maintain and are inexpensive to another system. Even the IT system requires the manual system to maintain the records. Hence it is observed that these accounting systems proved better for small organizations. The future scope of the account information system is to switch from manual account information system to the automatic one. This will provide safety, security and easy access. Also, work efficiency is increased with automatic systems.  

Therefore, the study revealed the importance of maintaining proper account information and account records for the organization’s survival. The account information is a support for the financial performance. Also, the procedures adopted by the small organizations for account information is giving the positive performance(Kidane, 2017).

Even the manual system is better for the small organizations, but  the automatic accounts information system are better way or an easy way of getting account information for the organization. These systems are IT based systems which automatically do the calculations and produce the data regarding the sales, purchase, profits and losses.

Due to manual systems of account information chances of errors can be there. Also, due to less safety in a manual accounting information system, secured and important data can be viewed by another person. Therefore, security issues are in the case of the account information system. Also, information losses occur if the record book is lost. Reevaluation is also needed in case of manual accounting system.

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