Accounting in Africa: 12A (Research in Accounting in Emerging Economies)
The chart shows the ratio of a journal's documents signed by researchers from more than one country; that is including more than one country address.
Literacy, external user-pressure and quality of accounting information of Uganda SMEs
Not every article in a journal is considered primary research and therefore "citable", this chart shows the ratio of a journal's articles including substantial research research articles, conference papers and reviews in three year windows vs. Ratio of a journal's items, grouped in three years windows, that have been cited at least once vs. The purpose is to have a forum in which general doubts about the processes of publication in the journal, experiences and other issues derived from the publication of papers are resolved.
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Year SJR 0. Year International Collaboration 0.
Research in Accounting in Emerging Economies
Documents Year Value Non-citable documents 0 Non-citable documents 0 Non-citable documents 0 Non-citable documents 1 Non-citable documents 1 Non-citable documents 2 Non-citable documents 1 Non-citable documents 2 Non-citable documents 1 Non-citable documents 1 Citable documents 0 Citable documents 18 Citable documents 31 Citable documents 41 Citable documents 31 Citable documents 36 Citable documents 39 Citable documents 37 Citable documents 26 Citable documents Documents Year Value Uncited documents 0 Uncited documents 17 Uncited documents 23 Uncited documents 33 Uncited documents 26 Uncited documents 30 Uncited documents 36 Uncited documents 34 Uncited documents 25 Uncited documents 8 Cited documents 0 Cited documents 1 Cited documents 8 Cited documents 9 Cited documents 6 Cited documents 8 Cited documents 4 Cited documents 5 Cited documents 2 Cited documents 6.
Show this widget in your own website. Emerald Group Publishing Ltd. Ordinary Least Squares OLS regression was used to determine whether literacy levels and external user-pressure affect the quality of accounting information controlling for firm size, accounting qualification and firm age.
Accounting, Accountability and Global Development: Key Empirical Perspectives
Findings — the findings suggest that literacy levels and external user-pressure influence the perceived quality of accounting information. Accounting qualification and firm age were also found to be positively associated with the quality of accounting information.
However, there is no significant relationship between firm size and quality of accounting information. Implications — since accounting information is important for economic growth, the Ugandan government needs to spend more resources to improve the literacy especially among the SMEs.
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The Uganda Revenue Authority also needs to maintain pressure on SMEs to improve the quality of information provided by SMEs since such information is important for assessing tax payable. Downloads from ePrints over the past year.
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