Factors affecting the adoption of formal accounting systems by SMEs
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25 November 2022
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Small to medium-sized enterprises’ (SMEs) poor performance is often ascribed to external factors such as
burdensome character of the legal framework, limited scope to penetrate the export market and access to
finance. However, internal factors such as marketing, operation and in particular accounting services may be
equally responsible to such state of affairs. This study therefore attempts to analyse the importance attached to
formal accounting systems among the small to medium-sized Mauritian manufacturing firms operating in six
main industry groups. The research findings are based on a comprehensive survey of the financial and working
capital management practices of 141 SMEs. Additional rigour to the research findings was possible through the
use of 12 mini case studies.