{"id":"https://openalex.org/W589095186","doi":null,"title":"An Assessment of Financial Records Keeping Behaviour of Small Scale Businesses in Ghana: A Case Study of Bolgatanga Municipality","display_name":"An Assessment of Financial Records Keeping Behaviour of Small Scale Businesses in Ghana: A Case Study of Bolgatanga Municipality","publication_year":2015,"publication_date":"2015-01-01","ids":{"openalex":"https://openalex.org/W589095186","mag":"589095186"},"language":"en","primary_location":{"id":"mag:589095186","doi":null,"is_oa":false,"landing_page_url":"http://www.sapub.org/global/showpaperpdf.aspx?doi=10.5923/j.ijfa.20150403.06","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"International Journal of Finance and Accounting","raw_type":null},"volume":null,"type":"article","is_traditional":true,"indexed_in":[],"open_access":{"is_oa":false,"oa_status":"closed","oa_url":null,"any_repository_has_fulltext":false},"authorships":[{"author_position":"first","author":{"id":"https://openalex.org/A5110562497","display_name":"Abudu Dawuda","orcid":"https://orcid.org/0000-0002-8968-3578","observed_orcids":["https://orcid.org/0000-0002-8968-3578"]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Abudu Dawuda","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"middle","author":{"id":"https://openalex.org/A5084652446","display_name":"Ibrahim Azeko","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Ibrahim Azeko","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]},{"author_position":"last","author":{"id":"https://openalex.org/A5038081971","display_name":"Bolgatanga Polytechnic","orcid":null,"observed_orcids":[]},"institutions":[],"countries":[],"is_corresponding":false,"raw_author_name":"Bolgatanga Polytechnic","raw_affiliation_strings":[],"raw_orcid":null,"affiliations":[]}],"institutions":[],"countries_distinct_count":0,"institutions_distinct_count":0,"corresponding_author_ids":[],"corresponding_institution_ids":[],"apc_list":null,"apc_paid":null,"fwci":7.9829,"has_fulltext":false,"cited_by_count":14,"citation_normalized_percentile":{"value":0.96709924,"is_in_top_1_percent":false,"is_in_top_10_percent":true},"cited_by_percentile_year":{"min":88,"max":97},"biblio":{"volume":"4","issue":"3","first_page":"187","last_page":"194"},"is_retracted":false,"is_paratext":false,"is_xpac":false,"primary_topic":{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.9839000105857849,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},"topics":[{"id":"https://openalex.org/T13744","display_name":"Financial Literacy and Behavior","score":0.9839000105857849,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T13509","display_name":"Accounting and Financial Management","score":0.010200000368058681,"subfield":{"id":"https://openalex.org/subfields/1402","display_name":"Accounting"},"field":{"id":"https://openalex.org/fields/14","display_name":"Business, Management and Accounting"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}},{"id":"https://openalex.org/T11257","display_name":"Taxation and Compliance Studies","score":0.003599999938160181,"subfield":{"id":"https://openalex.org/subfields/2002","display_name":"Economics and Econometrics"},"field":{"id":"https://openalex.org/fields/20","display_name":"Economics, Econometrics and Finance"},"domain":{"id":"https://openalex.org/domains/2","display_name":"Social Sciences"}}],"keywords":[{"id":"https://openalex.org/keywords/small-business","display_name":"small business","score":0.9800000190734863},{"id":"https://openalex.org/keywords/accounting-knowledge","display_name":"accounting knowledge","score":0.6579999923706055},{"id":"https://openalex.org/keywords/internal-control","display_name":"internal control","score":0.8090000152587891},{"id":"https://openalex.org/keywords/tax-compliance","display_name":"tax compliance","score":0.5920000076293945},{"id":"https://openalex.org/keywords/transaction-volume","display_name":"transaction volume","score":0.7229999899864197},{"id":"https://openalex.org/keywords/financial-performance-measurement","display_name":"financial performance measurement","score":0.6859999895095825},{"id":"https://openalex.org/keywords/bolgatanga-municipality","display_name":"Bolgatanga Municipality","score":0.8840000033378601}],"concepts":[{"id":"https://openalex.org/C2777490773","wikidata":"https://www.wikidata.org/wiki/Q999137","display_name":"Accounting records","level":3,"score":0.8463106155395508},{"id":"https://openalex.org/C2778755073","wikidata":"https://www.wikidata.org/wiki/Q10858537","display_name":"Scale (ratio)","level":2,"score":0.7273750305175781},{"id":"https://openalex.org/C3019724377","wikidata":"https://www.wikidata.org/wiki/Q517656","display_name":"Record keeping","level":2,"score":0.6229271292686462},{"id":"https://openalex.org/C144133560","wikidata":"https://www.wikidata.org/wiki/Q4830453","display_name":"Business","level":0,"score":0.6048924922943115},{"id":"https://openalex.org/C198082294","wikidata":"https://www.wikidata.org/wiki/Q3399648","display_name":"Position (finance)","level":2,"score":0.5592296123504639},{"id":"https://openalex.org/C10138342","wikidata":"https://www.wikidata.org/wiki/Q43015","display_name":"Finance","level":1,"score":0.5589689016342163},{"id":"https://openalex.org/C2778137410","wikidata":"https://www.wikidata.org/wiki/Q2732820","display_name":"Government (linguistics)","level":2,"score":0.542489767074585},{"id":"https://openalex.org/C121955636","wikidata":"https://www.wikidata.org/wiki/Q4116214","display_name":"Accounting","level":1,"score":0.532804012298584},{"id":"https://openalex.org/C2776291640","wikidata":"https://www.wikidata.org/wiki/Q2912517","display_name":"Value (mathematics)","level":2,"score":0.43741604685783386},{"id":"https://openalex.org/C2777973936","wikidata":"https://www.wikidata.org/wiki/Q1109680","display_name":"Small business","level":2,"score":0.4113464057445526},{"id":"https://openalex.org/C163867264","wikidata":"https://www.wikidata.org/wiki/Q4672792","display_name":"Accounting information system","level":2,"score":0.30866360664367676},{"id":"https://openalex.org/C41008148","wikidata":"https://www.wikidata.org/wiki/Q21198","display_name":"Computer science","level":0,"score":0.07884389162063599},{"id":"https://openalex.org/C121332964","wikidata":"https://www.wikidata.org/wiki/Q413","display_name":"Physics","level":0,"score":0.0},{"id":"https://openalex.org/C41895202","wikidata":"https://www.wikidata.org/wiki/Q8162","display_name":"Linguistics","level":1,"score":0.0},{"id":"https://openalex.org/C62520636","wikidata":"https://www.wikidata.org/wiki/Q944","display_name":"Quantum mechanics","level":1,"score":0.0},{"id":"https://openalex.org/C119857082","wikidata":"https://www.wikidata.org/wiki/Q2539","display_name":"Machine learning","level":1,"score":0.0},{"id":"https://openalex.org/C138885662","wikidata":"https://www.wikidata.org/wiki/Q5891","display_name":"Philosophy","level":0,"score":0.0}],"mesh":[],"locations_count":1,"locations":[{"id":"mag:589095186","doi":null,"is_oa":false,"landing_page_url":"http://www.sapub.org/global/showpaperpdf.aspx?doi=10.5923/j.ijfa.20150403.06","pdf_url":null,"source":null,"license":null,"license_id":null,"version":null,"is_accepted":false,"is_published":false,"raw_source_name":"International Journal of Finance and Accounting","raw_type":null}],"best_oa_location":null,"sustainable_development_goals":[{"id":"https://metadata.un.org/sdg/8","score":0.6452000141143799,"display_name":"Decent work and economic growth"}],"study_designs":[{"id":"https://openalex.org/study-designs/observational-study","display_name":"Observational Study"}],"awards":[],"funders":[],"has_content":{"grobid_xml":false,"pdf":false},"content_urls":null,"referenced_works_count":20,"referenced_works":["https://openalex.org/W143584913","https://openalex.org/W172426875","https://openalex.org/W1490036295","https://openalex.org/W1505999675","https://openalex.org/W1527552944","https://openalex.org/W1532512830","https://openalex.org/W1544766095","https://openalex.org/W1960228123","https://openalex.org/W1965145345","https://openalex.org/W2049859292","https://openalex.org/W2115372397","https://openalex.org/W2122939290","https://openalex.org/W2126179613","https://openalex.org/W2185644541","https://openalex.org/W2185977424","https://openalex.org/W2261662069","https://openalex.org/W2318496770","https://openalex.org/W2341977846","https://openalex.org/W2580824200","https://openalex.org/W3111492244"],"related_works":["https://openalex.org/W2185644541","https://openalex.org/W7120148168","https://openalex.org/W2803798070","https://openalex.org/W3014781030","https://openalex.org/W4367844210","https://openalex.org/W3045082964","https://openalex.org/W2800056995","https://openalex.org/W4210480407","https://openalex.org/W2122939290","https://openalex.org/W3185696983"],"abstract_inverted_index":{"This":[0],"paper":[1],"focuses":[2],"on":[3,153,178],"financial":[4,51,86,179],"records":[5,43,70,100,121,149,180],"keeping":[6,101,122,156],"behavior":[7,123],"of":[8,37,44,55,65,75,98,104,117,124,181],"registered":[9],"Small":[10,136],"Scale":[11,137],"Businesses":[12],"(SSBs)":[13],"in":[14,77],"the":[15,34,63,96,113,132,164,170,201],"Bolgatanga":[16],"Municipality.":[17],"A":[18,176],"multistage":[19],"sampling":[20],"method":[21],"was":[22,109],"used":[23],"to":[24,49,67,80,94,146,172],"select":[25],"one":[26],"hundred":[27],"and":[28,53,92,102,115,188],"twenty":[29],"(120)":[30],"respondents.":[31],"As":[32],"per":[33],"study,":[35,128],"majority":[36],"SSBs":[38,66,125],"do":[39],"not":[40],"keep":[41,68,147,173],"proper":[42,69,99,148,154,174],"their":[45,56],"businesses,":[46],"hence,":[47],"inability":[48,93],"measure":[50],"performance":[52],"position":[54],"businesses.":[57,202],"The":[58,127,159,191],"factors":[59],"that":[60,112,131],"accounted":[61],"for":[62,88,135,157,200],"failure":[64],"among":[71],"others":[72],"include:":[73],"lack":[74,103],"knowledge":[76],"accounting;":[78],"expensive":[79],"hire":[81],"qualified":[82],"accounting":[83,198],"staff;":[84],"exposing":[85],"information":[87],"tax;":[89],"time":[90],"consuming":[91],"quantify":[95],"value":[97,116],"internal":[105],"control":[106],"procedures.":[107],"It":[108],"also":[110,195],"observed":[111],"volume":[114],"transactions":[118],"can":[119],"influence":[120],"owners.":[126],"therefore,":[129],"recommends":[130],"National":[133],"Board":[134],"Industries":[138],"(NBSSI)":[139],"should":[140,162,185,194],"assist":[141],"small":[142,165,182],"scale":[143,166,183],"business":[144,167],"operators":[145,168],"by":[150],"organizing":[151],"training":[152],"record":[155],"them.":[158],"government":[160],"agencies":[161],"sensitize":[163],"about":[169],"need":[171],"records.":[175],"law":[177],"businesses":[184],"be":[186],"passed":[187],"strictly":[189],"enforced.":[190],"regulatory":[192],"bodies":[193],"provide":[196],"simple":[197],"manual":[199]},"counts_by_year":[{"year":2024,"cited_by_count":2},{"year":2023,"cited_by_count":2},{"year":2022,"cited_by_count":2},{"year":2021,"cited_by_count":1},{"year":2020,"cited_by_count":1},{"year":2018,"cited_by_count":2},{"year":2017,"cited_by_count":1},{"year":2016,"cited_by_count":3}],"updated_date":"2026-09-26T08:19:03.415552","created_date":"2016-06-24T00:00:00"}