Published Paper Details:

The study investigated the Impact of accounting systems on Operational Performance of Nigerian Small Scale Business Enterprises A representative sample of 44 businesses were selected from various categories of small businesses, of which 16 are registered, 12 unregistered, 8 freelanced and 8 mobile businesses at Faringada commercial business area in Jos metropolis of Plateau State, and Bogoro community in Bogoro local Government Area of Bauchi State, Some selected organization has been chosen so as to enable a good work and to allow free-flow of callbacks and for a thorough check of the returned questionnaires, to measure and statistically handle error for quick result. The researcher chose the questionnaire and the interview methods for data collection. The chi-squared and the product moment coefficient of correlation were used for data analysis. The results of the investigation on the hypotheses using the chi-squared were tested at the 5% level of significance. A total number of 15 (fifteen) questions were designed and each questionnaire contain these 15 questions. 44 questionnaires were administered and they were all returned. The likert-scale method of options was used. It was discovered that no matter the size of the business, proper accounting system of record keeping is indispensable, and that accounting system does have a whole lot of influence on the operational performance of small businesses, irrespective of the size of such organization.