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2012 (Vol. 4, Issue: 1)
Article Information:

Demand and Supply of Accounting and Audit Services to Small Scale Business in Nigeria

Samson A. Adediran, Mary Josiah, Clement E. Ozele and Sule U. Veronica
Corresponding Author:  Samson A. Adediran 

Key words:  Accounting, auditing, demand, management accountants, professional accountants, small scale business, supply
Vol. 4 , (1): 75-80
Submitted Accepted Published
2011 November, 09 2011 December, 20 2012 February, 20
Abstract:

Small businesses are important to the Nigerian economy. As a developing economy, the investment of vast wealth and resources in small businesses and the auditing of their business are very crucial to the financial growth and prosperity of the economy. The aim of this study is to present the results of a systematic inquiry about the state of demand and supply of accounting and audit services for small businesses in Nigeria particularly Edo State using a sample of small businesses and audit firms. The study aims to find out; whether there is a gap between demand and supply of audit services for small businesses in Nigeria; if there is a gap; what are the reasons for the gap; and how the gap can be filled? To this end, two hypotheses were formulated and tested using the binary logistic regression and the Z-test statistics. It was discovered that small scale businesses do not demand for accounting and audit services in Edo State, and also audit firms supply professional services to small scale businesses in Edo State. The study recommended that small businesses should as a matter of urgency evolve suitable culture appropriate for their demand for professional services of accountants and auditors as this will adequately promote the financial performance their businesses.
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  Cite this Reference:
Samson A. Adediran, Mary Josiah, Clement E. Ozele and Sule U. Veronica, 2012. Demand and Supply of Accounting and Audit Services to Small Scale Business in Nigeria.  Asian Journal of Business Management, 4(1): 75-80.
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ISSN (Online):  2041-8752
ISSN (Print):   2041-8744
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