Research Methodology
Major Objectives of the present study are as To assess the level of perceived awareness of the ownermanager of MSMEs about the tools and techniques of accounting system.
To examine the pattern of managerial use of the accounting tools and techniques by the micro, small and medium enterprises.Research Methodology A schedulesurvey was made to collect empirical datafor this research. The questionnaire based on previous studies,
though some extensions and modification were made to make it appropriate for Tripura MSMEs. The main focus of the survey instrument is on the owners/managers awareness and the use of financial control and techniques. Respondents were asked to indicate frequency of use of 20 financial accounting tools using five point Likert- type scale (1 indicating never and 5 indicating very often). They were also asked to rate the importance of each technique/practice using either ‘not important’, ‘moderately important’, or ‘important’.
To examine the pattern of managerial use of the accounting tools and techniques by the micro, small and medium enterprises.Research Methodology A schedulesurvey was made to collect empirical datafor this research. The questionnaire based on previous studies,
though some extensions and modification were made to make it appropriate for Tripura MSMEs. The main focus of the survey instrument is on the owners/managers awareness and the use of financial control and techniques. Respondents were asked to indicate frequency of use of 20 financial accounting tools using five point Likert- type scale (1 indicating never and 5 indicating very often). They were also asked to rate the importance of each technique/practice using either ‘not important’, ‘moderately important’, or ‘important’.
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