FINANCIAL MANAGEMENT PRACTICE AND PERFORMANCE OF SMEs IN NIGERIA (A CASE STUDY OF SELECTED SMEs IN EKET LGA)
Abstract The survey research design was adopted to determine whether the financial management practices of small firms in Nigeria impacted on their profitability, growth and survival. Five independent variables (accounting systems, financial management information, working capital management, budgeting practices and managerial planning) were used in the evaluation which was restricted to six small firms. Results indicate that two financial information variables (accounting system and financial management information) alone dominate the ...
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