{"id":{"repo_id":"ou-tanzania","oai_identifier":"oai:repository.out.ac.tz:1053"},"canonical_url":"https://search.dev.ndltd.org/etd/ou-tanzania/oai:repository.out.ac.tz:1053","repository":{"repo_id":"ou-tanzania","name":"Open University of Tanzania","base_url":"http://repository.out.ac.tz/cgi/oai2"},"display":{"title":"Investigation of Availability and Uses of Financial Statements in Small Businesses in Tanzania","abstract":"This study was done to investigate availability and uses of financial statements in small businesses in Tanzania, the case of Dar es Salaamregion. The study involved survey of 92 SMEs located in Dar es Salaam. Descriptive analysis and multiple regression analysis were employed to establish quantitatively factors influencing preparation and uses of financial statements by small businesses. Factors determining preparation and uses of financial statements includes entrepreneurship knowledge, uses of collateral during securing loans and need for uses of financial statements for business decision. Furthermore, statistical evidence proved that understand financial statements, enough capital and level of education which determine firms profitability were also significant factors influencing the preparation and use of financial statement by SMEs. Additionally, the use of financial statements for decision making may also depend on type and nature of decision itself as well as nature of business in relation to decision under consideration. The implication from the study findings is that there is need to integrate approach to study financial management and decision making in entrepreneurship courses as capacity building to enable effective operations of SMEs.","abstract_html":"This study was done to investigate availability and uses of financial statements in small businesses in Tanzania, the case of Dar es Salaamregion. The study involved survey of 92 SMEs located in Dar es Salaam. Descriptive analysis and multiple regression analysis were employed to establish quantitatively factors influencing preparation and uses of financial statements by small businesses. Factors determining preparation and uses of financial statements includes entrepreneurship knowledge, uses of collateral during securing loans and need for uses of financial statements for business decision. Furthermore, statistical evidence proved that understand financial statements, enough capital and level of education which determine firms profitability were also significant factors influencing the preparation and use of financial statement by SMEs. Additionally, the use of financial statements for decision making may also depend on type and nature of decision itself as well as nature of business in relation to decision under consideration. The implication from the study findings is that there is need to integrate approach to study financial management and decision making in entrepreneurship courses as capacity building to enable effective operations of SMEs.","abstract_has_math":false,"creators":["Mpili, Mohamed Ally"],"institution":"The Open University of Tanzania","degree_name":null,"degree_level":"masters","degree_discipline":null,"degree_department":null,"school":null,"contributors":[],"advisors":[],"committee_chairs":[],"committee_members":[],"year":2013,"date_issued":"2013","date_published":"2013","updated_at":"2026-07-24T03:40:21Z","subjects":["658 Gerneral management"],"languages":["en"],"rights":[],"rights_urls":[],"identifier_entries":[]},"links":{"outbound_url":null,"outbound_label":null,"outbound_source":null},"metadata_groups":[{"id":"people","label":"People","entries":[{"key":"dc:creator","label":"Author","values":["Mpili, Mohamed Ally"]}]},{"id":"academic_context","label":"Academic Context","entries":[{"key":"dc:date","label":"Dc Date","values":["2013"]},{"key":"dc:date.issued","label":"Date","values":["2013"]},{"key":"dc:publisher.department","label":"Dc Publisher Department","values":["Accounting and Finance"]},{"key":"dc:publisher.institution","label":"Dc Publisher Institution","values":["The Open University of Tanzania"]},{"key":"dc:relation.isreferencedby","label":"Dc Relation Isreferencedby","values":["http://repository.out.ac.tz/1053/"]},{"key":"dc:type","label":"Dc Type","values":["Thesis"]},{"key":"dc:type.qualificationlevel","label":"Dc Type Qualificationlevel","values":["masters"]}]},{"id":"subjects_keywords","label":"Subjects and Keywords","entries":[{"key":"dc:subject","label":"Dc Subject","values":["658 Gerneral management"]}]},{"id":"language_rights","label":"Language and Rights","entries":[{"key":"dc:language","label":"Dc Language","values":["en"]}]},{"id":"identifiers","label":"Identifiers","entries":[{"key":"dc:identifier.uri","label":"Identifier URI","values":["http://repository.out.ac.tz/1053/1/MPILI_DISSERTATION_-_OCTOBER_4_-_2013.pdf"]}]},{"id":"additional","label":"Additional Metadata","entries":[{"key":"dc:description.abstract","label":"Abstract","values":["This study was done to investigate availability and uses of financial statements in small businesses in Tanzania, the case of Dar es Salaamregion. The study involved survey of 92 SMEs located in Dar es Salaam. Descriptive analysis and multiple regression analysis were employed to establish quantitatively factors influencing preparation and uses of financial statements by small businesses. Factors determining preparation and uses of financial statements includes entrepreneurship knowledge, uses of collateral during securing loans and need for uses of financial statements for business decision. Furthermore, statistical evidence proved that understand financial statements, enough capital and level of education which determine firms profitability were also significant factors influencing the preparation and use of financial statement by SMEs. Additionally, the use of financial statements for decision making may also depend on type and nature of decision itself as well as nature of business in relation to decision under consideration. The implication from the study findings is that there is need to integrate approach to study financial management and decision making in entrepreneurship courses as capacity building to enable effective operations of SMEs."]},{"key":"dc:format","label":"Dc Format","values":["application/pdf"]},{"key":"dc:title","label":"Title","values":["Investigation of Availability and Uses of Financial Statements in Small Businesses in Tanzania"]}]}],"canonical_facts":{"dc:creator":["Mpili, Mohamed Ally"],"dc:date":["2013"],"dc:date.issued":["2013"],"dc:description.abstract":["This study was done to investigate availability and uses of financial statements in small businesses in Tanzania, the case of Dar es Salaamregion. The study involved survey of 92 SMEs located in Dar es Salaam. Descriptive analysis and multiple regression analysis were employed to establish quantitatively factors influencing preparation and uses of financial statements by small businesses. Factors determining preparation and uses of financial statements includes entrepreneurship knowledge, uses of collateral during securing loans and need for uses of financial statements for business decision. Furthermore, statistical evidence proved that understand financial statements, enough capital and level of education which determine firms profitability were also significant factors influencing the preparation and use of financial statement by SMEs. Additionally, the use of financial statements for decision making may also depend on type and nature of decision itself as well as nature of business in relation to decision under consideration. The implication from the study findings is that there is need to integrate approach to study financial management and decision making in entrepreneurship courses as capacity building to enable effective operations of SMEs."],"dc:format":["application/pdf"],"dc:identifier.uri":["http://repository.out.ac.tz/1053/1/MPILI_DISSERTATION_-_OCTOBER_4_-_2013.pdf"],"dc:language":["en"],"dc:publisher.department":["Accounting and Finance"],"dc:publisher.institution":["The Open University of Tanzania"],"dc:relation.isreferencedby":["http://repository.out.ac.tz/1053/"],"dc:subject":["658 Gerneral management"],"dc:title":["Investigation of Availability and Uses of Financial Statements in Small Businesses in Tanzania"],"dc:type":["Thesis"],"dc:type.qualificationlevel":["masters"]},"updated_at":"2026-07-24T03:40:21Z"}