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The Benefits and Challenges of Record Keeping Among SME in Nizwa

Journal of Commerce and Accounting Research

Volume 13 Issue 4

Published: 2024
Author(s) Name: L. K. Nooney, J. Y. Al Abri, R. M. A. Shereiqi, A. A. A. Haji, N. M. Ali Al-Busaidi, H.A.A. Kharusi | Author(s) Affiliation: College of Econ. and Business Administration, Univ. of Tech. and Applied Sci., Sultanate of Oman.
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Abstract

The study has analysed benefits and challenges of record keeping among small and medium enterprise (SME) in Nizwa, Sultanate of Oman. The researcher used quantitative approaches to analyse the data collected. The study used convenience sampling technique to select the respondents. Questionnaire was used to collect information about types of records kept, method of record keeping, benefits of keeping proper records, attitude towards record keeping, challenges of record keeping and impact of record keeping on SME performance. The study focusses on owners/managers of SME in Nizwa. The study used descriptive technique for analysing the data. The finding of the study shows that 44 (44.4%) of the respondents maintain records manually, while 36 (36.4%) of respondents use Microsoft excel and 19 (19.2%) of respondents use software method for keeping records. The study results also found that 30 (30.3%) of respondents strongly agree, while 25 (25.2%) of the respondents agree that record keeping is important for enterprise growth.

Keywords: Record Keeping, Attitude, Challenges, Benefits, SME

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