In Investigation into the level and factors influencing the adoption of international financial reporting standards (IFRSs) by small and medium-sized enterprises (SMEs) in Kenya /
| dc.contributor.author | Nanjala, Sally Nabwire | |
| dc.date.accessioned | 2012-09-05T07:02:34Z | |
| dc.date.available | 2012-09-05T07:02:34Z | |
| dc.date.issued | 2012 | |
| dc.description | Abstracts only | en_US |
| dc.description.abstract | Small and medium enterprises (SMEs) play an important role in the economy of many countries including Kenya, serving as an opportunity for employment for many , most especially the youth, a way to increase the country’s GDP, a stimulus for greater competition and innovation, a wider distribution of economic wealth and opportunities and a range of specialized products and services. Despite this numerous contributions relevant stakeholders have not given necessary attention to this sector and have continued to put emphasis on the publicly listed companies in relation to the accounting practices and it is this reason that contributed to the decision to carry out this research study. The study sought to understand the level of compliance and the factors leading to the adoption and non-adoption of international Financial Reporting Standards (IFRSs). The overall contributing decision making factors are linked to the size of the organization, the capital base level or financial level of the organization, and the long term goals of the entity among other things. This study employed a combination of both stratified random sampling and simple random sampling to collect data from 60 businesses using questionnaires and follow up interviews. The data was analyzed descriptively and presented through graphs, charts and tables. The research concludes that there is a low level of adoption of the IFRSs among the SMEs as inference from past research carried out on the publicly listed organizations and that there is less than 100% compliance to all the standards for any one SME | en_US |
| dc.identifier.uri | http://hdl.handle.net/11071/1799 | |
| dc.language.iso | en | en_US |
| dc.publisher | Strathmore University | en_US |
| dc.title | In Investigation into the level and factors influencing the adoption of international financial reporting standards (IFRSs) by small and medium-sized enterprises (SMEs) in Kenya / | en_US |
| dc.type | Learning Object | en_US |