Impact Of Record Keeping And Fraud Management Among SMEs. Record Keeping And Fraud Management

      Аннотация: The importance of record keeping and fraud management among small and medium enterprises (SMEs) cannot be over emphasized. SMEs play vital roles in the economy of both developed and developing countries such as employment generation and poverty reduction among others. However, majority of SMEs have failed to recognize the importance of well-structured accounting system that would have enabled them kept accurate financial records. This book set out to analyse the extent to which accounting information is being used to measure the financial performance of SMEs. Fraud is a debilitating factor that affects business growth and a major problem for many organizations especially SMEs since they have smaller resources to both prevent and recover from a fraud. SMEs have fewer anti- fraud controls hence they are more vulnerable to fraud. In a bid to reduce fraud and manage the risks proactively, SMEs needs to identify factors leading to fraudulent behavior. This book also evaluates fraud management among SMEs.

Ключевые слова: record keeping, small business, Firm Performance, SMEs, Fraud, Fraud Theories, Internal Controls