Abdullah, Noorsham Suhaida
(2008)
Antecedent Of Extent Of Accounting
Information Usage And The Influence Of
Accounting Information Usage On Financial
Performance.
Project Report.
Universiti Sains Malaysia.
(Submitted)
Abstract
Small and Medium Enterprises are the backbones on Malaysian economy. Studies have
indicated that SMEs encounter financial difficulties due to major internal weaknesses in
financial management of the businesses. This study examines the extent of usage of
accounting information and types of accounting information that used by SMEs. This
study also examines whether specific organizational characteristic and entrepreneur
characteristics such as gender, education level, accounting training, and entrepreneurial
traits have positively relation to the extent of accounting information used. This study
was done on selected small businesses in Seberang Perai Tengah Pulau Pinang. The result
from this research supported the relationship whereby education level to be positively
related to the extent of accounting information used.
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