@incollection{,
	
					
					
					B2E222A9A03AE2EADDD029833FEEF66C
				,
	author={{Kasahun TamiruTefera} and {WOLLEGA UNIVERSITY}},
	journal={{Global Journal of Management and Business Research}},
	journal={{GJMBR}}2249-45880975-585310.34257/GJMBR,
	address={Cambridge, United States},
	publisher={Global Journals Organisation}1914161
}

@book{b0,
	
	
		,
	title={{}}
		,
	author={{
			HCharles
		} and {
			StephenPBusha
		} and {
			Harter
		}}
		
		
		
			,
	year={1980}
		
	
	,
	note={Research methods in librarianship: techniques}

}

@incollection{b1,
	
	
		,
	title={{Financial objectives of small firms}}
		,
	author={{
			PCooley
		} and {
			CEdwards
		}}
		
	
	
		,
	journal={{Am. J. Small Bus}}
		
			8
			1
			
			,
	year={1983}
		
	

}

@book{b2,
	
	
		,
	title={{Business research methods}}
		,
	author={{
			CooperD RSchindler
		} and {
			PS
		}}
		
		
			,
	year={2003}
			,
	publisher={McGraw-Hill. NY}
			,
	address={Irwin}
		
	

}

@incollection{b3,
	
	
		,
	title={{The value and importance of the small firm to the world economy}}
		,
	author={{
			JDay
		}}
	
	
		,
	journal={{European Journal of Marketing}}
		
			34
			9
			
			,
	year={2000}
		
	

}

@book{b4,
	
	
		,
	author={{
			DDeakins
		} and {
			JGHussain
		}}
		
		,
	title={{Financial information, the banker, and the small business: A comment. British Accounting}}
				
			,
	year={1994}
		
	

}

@incollection{b5,
	
	
		,
	title={{An empirical investigation of the organisational life cycle model for small business development and survival}}
		,
	author={{
			HRDodge
		} and {
			JERobbins
		}}
		
	
	
		,
	journal={{Journal of Small Business Management}}
		,
	editor={E.C.}
		
			30
			1
			
			,
	year={1992. 1996}
		
	

}

@incollection{b6,
	
	
		,
	title={{Accounting System For Small Business In Indonesia (Case Study Convection Business In TingkirLor Village)}}
		,
	author={{
			EHaryani
		}}
	
	
		,
	journal={{Science & Commerce}}
		
			104
			2
			,
	year={2012. April 2012}
		
	
	,
	note={Journal Of Arts. III}

}

@incollection{b7,
	
	
		,
	title={{Enterprise and Industry Directorate-General: Final Report of the Expert Group: Accounting System for small enterprises -Recommendations and good Practices}}
	
	
		,
	journal={{European Commission}}
		
			,
	year={2008}
		
	

}

@book{b8,
	
	
		,
	title={{Strengthening MSEs In Ghana}}
		,
	author={{
			CYFrimpong
		}}
		
		
			,
	year={2013}
		
	

}

@book{b9,
	
	
		,
	title={{Accounting and accountability}}
		,
	author={{
			RGary
		} and {
			DOwen
		} and {
			Adams
		} and {
			C
		}}
		
		
		
		
			,
	year={1996}
			,
	publisher={Prentice Hall}
			,
	address={London}
		
	

}

@book{b10,
	
	
		,
	title={{Small and Medium-sized Entity Financial Reporting Framework and Financial Reporting Standard}}
		,
	author={{
			HongHkicpa
		} and {
			Kong
		}}
		
		
			,
	year={HKICPA 2008}
			,
	publisher={Hong Kong Institute of Certified Public Accountants}
		
	

}

@book{b11,
	
	
		,
	title={{Theory of accounting to investors}}
		,
	author={{
			GJStaubus
		}}
		
			,
	year={1961}
			,
	publisher={University of California Press}
			,
	address={California}
		
	

}

@book{b12,
	
	
		,
	title={{Making accounting decisions}}
		,
	author={{
			GJStaubus
		}}
		
			,
	year={1977}
			,
	publisher={Scholars Book Company}
			,
	address={Houston}
		
	

}

@book{b13,
	
	
		,
	title={{Small Scale Employment and Production in Developing Countries: Evidence from Ghana}}
		,
	author={{
			WSteel
		}}
		
			,
	year={1977}
			,
	publisher={Praeger}
			,
	address={New York, USA}
		
	

}

@book{b14,
	
	
		,
	title={{Ghana"s Small Enterprise Sector: Survey of Adjustment Response & Constraints}}
		,
	author={{
			WFSteel
		} and {
			LWebster
		}}
		
		
			,
	year={1990}
			,
	publisher={World Bank}
			,
	address={Washington D.C}
		
		
			Industry and Energy Dept
		
	
	,
	note={Industry Series Paper 41}

}

@incollection{b15,
	
	
		,
	title={{Understanding the small business sector}}
		,
	author={{
			DJStorey
		}}
	
	
		,
	journal={{UMKM di Indonesia}}
		
			,
	year={1994. 2009}
			,
	publisher={Ghalia Indonesia}
		
	
	,
	note={London: International 35}

}

@incollection{b16,
	
	
		,
	title={{Evolution of quality awards and self-assesMSEnt practices in Europe: a case for considering organization size}}
		,
	author={{
			AWTaylor
		} and {
			RGAdair
		}}
		
	
	
		,
	journal={{Total Quality Management}}
		
			5
			4
			,
	year={1994}
			,
	publisher={Thomson Business Press}
		
	

}

@incollection{b17,
	
	
		,
	title={{Accounting by small and medium-sized enterprises}}
	
	
		,
	journal={{UNCTAD}}
		,
	editor={D. D. Son, N}
		
			,
	year={2000}
		
	

}

@incollection{b18,
	
	
		,
	title={{Users " perceptions and uses of financial reports of small and medium companies (SMCs) in transitional economies: Qualitative evidence from Vietnam}}
		,
	author={{
			&PMarriott
		} and {
			Marriott
		}}
		
	
	
		,
	journal={{Qualitative Research in Accounting and Management}}
		
			3
			3
			
			,
	year={2006}
		
	

}