Record Keeping Practices and Financial Performance of Small and Medium Enterprises in Mukono Municipality, Central Division

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Date

2023-09-01

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Uganda Christian University

Abstract

The study sought to examine the effect that Record keeping could have on financial performance of SMEs in Mukono municipality, central division. The researcher used both descriptive and correlational design. The study adopted a quantitative approach. The researcher used simple random sampling in selecting 80 SMEs operators in the service sector that formed the sample size (50) of the study. A structured questionnaire was used as the main instrument of quantitative data collection from the selected SMEs Operators. Completed questionnaires were edited, coded, and entered into and categorized into themes and analyzed using SPSS IBM for Windows. Bivariate analysis in form of Pearson’s product moment correlation was used to show the direction and strength of the relationship between each dimension of Recordkeeping and financial performance. Regression analysis was also used to test the effect of Record-keeping practices on financial performance. The study therefore concludes that Record-keeping has an effect on financial performance of SMEs and recommends proper record filing, retention and retrieval in order to improve financial performance of SMEs. Key Words: Record-keeping, Financial Performance, small and medium enterprises.

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This is a dissertation.

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