Book keeping and financial performance of small-scale enterprises in rock city trading center Juba city
| dc.contributor.author | Annet Elias Meling | |
| dc.date.accessioned | 2026-06-30T09:51:51Z | |
| dc.date.available | 2026-06-30T09:51:51Z | |
| dc.date.issued | 2026-04-23 | |
| dc.description | Undergraduate | |
| dc.description.abstract | This paper explores the connection between financial performance and book keeping practices in Small-Scale Enterprise (SSEs) in the informal economy of South Sudan with reference to Rock City Trading Centre in Juba. Considering SSEs as important and at the same time fragile agents of job creation and poverty alleviation, the study will discuss the high failure rates often blamed on poor financial management. Quantitative data were gathered by using a case study design where a structured questionnaire was used to enter data on 35 SSE owners who were sampled using simple random sampling. The analysis was done using descriptive statistics, Pearson correlation, as well as multiple linear regression. The demographic analysis showed a young, average level of education, and population that is mainly involved in retail and services activities with majority of the businesses being 1-6 years old. The results show that the perceived financial performance has a positive and significant relationship with the bookkeeping practices. Each of the three independent variables showed a strong predictive power as the entire model explained 44.6 percent of the variance in the financial performance. It had the greatest impact on accounting information (accuracy,timeliness, and relevance) ( 0.508, p 0.001), then on the accounting standards ( 0.343, p0.010) and account reconciliation ( 0.245, p 0.043). Although the benefits of such practices were highly rated by the owners of the SSE, the practicality of the implemented practices including the practice of reconciliation was more moderate, which reflected the disparity between the awareness and the actual performance.The paper has determined that systematic bookkeeping is a repercussion, high-impact lever to improve the financial sustainability of SSEs within Juba informal sector. It suggests that the owners of SSE must focus on producing quality financial information and use routine practices of reconciling them. Support organisations and policymakers are supposed to come up with specific training programmes which are simplified. Such interventions may contribute to bridging the gap in implementation that may contribute to fewer business failures and build the supporting position of SSEs in South Sudan economy. | |
| dc.identifier.uri | https://hdl.handle.net/20.500.12311/3439 | |
| dc.language.iso | en | |
| dc.publisher | Uganda Christian University | |
| dc.title | Book keeping and financial performance of small-scale enterprises in rock city trading center Juba city | |
| dc.type | Dissertation |