ممارسات المحاسبة المالية في المشاريع الصغيرة : المشاكل التحديات

الملخص EN

This paper explores the financial accounting practices adopted by small-scale enterprises operating in Sultanate of Oman - Muscat Governorate by analyzing a sample of units consisting of retail shops, manufacturing firms and suppliers of various services through administration of structured questionnaires.

The study identifies that most of the investigated enterprises do not adhere to the financial accounting rules laid down by the different factors influencing the non-adherence to properly lay down accounting rules by the small-scale units.

The findings reveals that most of these small-scale in bookkeeping, cost computation and compilation, and time management in maintaining financial records, which in turn affects the adoption of proper financial accounting guidelines by these business units.