المعلومات المحاسبية و العوامل المؤثرة على استخدامها في المنشآت اليمنية الصغيرة : دراسة ميدانية على المنشآت العاملة في مدينة التربة-محافظة تعز

الملخص EN

The study aims to investigate the impact of a number of factors on the use of accounting information in Small-enterprises in Turba city, Taiz province.

Yemen.

Those factors are accountancy knowledge, motivation, awareness of the benefits of accounting information, institutional culture, and the desire to use an accounting system/software.

The study is analytical descriptive and it has used a questionnaire as the main tool of data collection.

The data obtained from questionnaire was then analyzed using SPSS.

The findings of the study show that, apart from institutional culture, there is a positive statistical relation between all the above factors and the use of accounting information in micro- enterprises in Turba city, Taiz province.

Yemen.

The study also shows that awareness of the benefits of accounting information was found to be the most effective factor, followed by accountancy knowledge and the tendency to use an accounting system, respectively.

The study recommends that the Small enterprises and concerned authorities need to pay more attention to the factors which have major effect on using accounting information.

This will further develop their abilities to use accounting information appropriately.