The impact of accounting training on small business performance and new technology adoption

Abstract

Academic institutions frequently offer robust accounting training options. However, small business managers often lack formal accounting training. While the potential impact of lack of accounting training on small businesses is large, relatively little research has been done on the direct impact of different types of accounting training on small business performance. This paper utilises a sample of 148 young small business professionals from the California Central Valley with their completed surveys. Three hypotheses have been developed. This study applied stepwise regression analysis to test the hypotheses outlined above, and the results of these hypothesis tests show that tax accounting training helps to foster growth, while managerial accounting training helps to foster new technology adoption. This research responds to scholarly calls to address the dearth of research on the impact of discrete types of accounting education on small business performances. Research results will not only encourage innovations in business education, but also provide resourceful information for policy makers who work on small business policies.

Bimbingan Teknis dan Pendampingan Penyusunan Laporan Keuangan bagi Unit Usaha BUMDes Mitra Warga Desa Kesiman

“…Laporan keuangan diharapkan dapat disajikan secara memadai, lengkap dan mampu mengungkapkan kebenaran atas keterjadian transaksi keuangan. Sedangkan, pengelola usaha kecil sering kekurangan pelatihan akuntansi formal, padahal potensi dampak dari kurangnya pelatihan akuntansi cukup besar (Kurt, 2018;Li et al, 2020). Pelatihan diharapkan mampu untuk meningkatkan kualitas informasi akuntansi menjadi lebih reliabel (Aswar et al, 2021;Ibidunni & Okere, 2019).…”