Contribution of Recording of Accounting Data on The Performance of the Selected Supermarkets in Moshi Municipality, Tanzania

Ephraim Lewis, Dr. Nyanjige Mayala, Prof. Evans Ogoti
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Abstract

This study aimed to assess the contribution of recording of accounting data on the performance of selected supermarkets in Moshi Municipality, Tanzania. This study was guided by the Records Continuum Theory, (1990s). The study used cross- sectional survey under quantitative approach method in assessing the accounting records in SMEs. It used a population of 150 small and medium businesses of supermarkets which are mainly registered to operate in Moshi Municipality area settings. The sample size was 100 small supermarkets, which was determined by using Slovin’s formula. A simple random sampling technique was used to get respondents who were the managers, accountants /cashiers and storekeepers using two instruments; which were interview schedule and questionnaires. The interview schedule was for the managers and the questionnaires for accountants/cashiers and storekeepers. In ensuring validity of the research instruments, the researcher presented the questionnaires and the interview schedule to university experts for scrutiny and suggestion on their validity, relevance, clarity and suitability of the information contained. To establish the reliability and internal consistency of the research instruments, pilot testing was done with the help of Cronbach Alpha. The result of the Cronbach Alpha test was 0.749 of the reliability value, which indicated, that the tool (questionnaires) were reliable for the study. The study collected only primary data, and the quantitative data generated were analyzed using descriptive statistics which included percentages, frequency counts, mean and standard deviation, and data were presented using tables. The findings of the study showed that, recording of accounting data contributes to business performance between businesses (supermarkets). Based on the findings, it was concluded that, business enterprises especially supermarkets’ performance is highly contributed by properly recording of accounting data, as indicated by the grand mean value of 4.20 which is above average of 3; and its standard deviation of 0.90. It was therefore recommended that SMEs should practice recording of accounting and maintain their financial records simple and consistent depending on the type of the businesses. Education background of the accountants and storekeepers should be taking into consideration as the more they are educated, the more they reduce recording errors of the transactions; which will help to maintain constant financial performance. Authorities should decide and put into force some rules and regulations for any business, regardless of its size to perform recording of accounting of its activities because through the keeping of records; the business will maintain and increase its revenues and consequently the profits. This is because the authorities collect its taxes from the profits of these business enterprises.
会计数据记录对坦桑尼亚莫希市部分超市业绩的贡献
本研究旨在评估会计数据记录对坦桑尼亚莫希市选定超市业绩的贡献。本研究以记录连续性理论(20 世纪 90 年代)为指导。研究采用定量方法下的横断面调查来评估中小企业的会计记录。调查对象为 150 家主要在莫希市地区注册经营的中小型超市。样本量为 100 家小型超市,由斯洛文公式确定。研究采用简单随机抽样技术,通过访谈表和调查问卷这两种工具获得了经理、会计/收银员和店员等受访者。访谈表针对经理,问卷针对会计/出纳和店员。为确保研究工具的有效性,研究人员将问卷和访谈表提交给大学专家,请他们对问卷和访谈表的有效性、相关性、清晰度和所含信息的适宜性进行审查并提出建议。为了确定研究工具的可靠性和内部一致性,研究人员利用 Cronbach Alpha 进行了试点测试。Cronbach Alpha 检验的结果为 0.749,表明研究工具(问卷)是可靠的。本研究只收集了原始数据,所产生的定量数据使用描述性统计进行分析,包括百分比、频率计数、平均值和标准偏差,并使用表格展示数据。研究结果表明,会计数据记录有助于提高企业(超市)的经营业绩。根据研究结果,得出的结论是,正确记录会计数据对企业(尤其是超市)的业绩有很大的促进作用,如总平均值 4.20(高于平均值 3)和标准偏差 0.90 所示。因此,建议中小型企业应根据其业务类型进行会计记录,并保持其财务记录的简单性和一致性。应考虑会计和仓库保管员的教育背景,因为他们的教育程度越高,就越能减少交易记录的错误;这将有助于保持稳定的财务业绩。当局应决定并实施一些规则和条例,要求任何企业,无论其规模大小,都必须对其活动进行会计记录,因为通过保存记录,企业将保持并增加收入,进而提高利润。这是因为政府会从这些企业的利润中征税。
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