Present Status and Problems of Accounting for SMEs
―Based on the Analysis of the Data of Questionnaire Survey―
2016 Volume 2016 Issue 2 Pages 26-34
Details
2016 Volume 2016 Issue 2 Pages 26-34
A questionnaire survey conducted in January 2015 targeting the members of Tohoku Certified Public Tax Accountants’ Associations. A questionnaire sent to 1,715 Tax Accountants with a response rate of 24.9%.
As a result of the regression analysis, it was indicated that changes in economic conditions affect by “Sales without reconstruction special demand”, “Nuclear damage”, “Reconstruction special demand” and “Repayment difficulties”. “Accounting” is not major factor in the regression analysis, but Tax Accountants suppose that accounting is useful in another question. Accordingly, I analyzed the text information of what is useful in accounting by the Hierarchical Cluster Analysis.
“The Basic Guidelines of Accounting for SMEs” come into widespread use. But a significant difference of the extent of use “the Basic Guidelines of Accounting for SMEs” is recognized between the groups of using computers for tax return.
Tax Accountants think that “the Basic Guidelines of Accounting for SMEs” have some merits and some demerits. Some merits and demerits are same content. Someone said it can capture the actual situation, but the others said it cannot capture the actual situation. It is because there are many types of Tax Accountants and many types of tax practice.
We must promote SMEs to understand the useful in accounting by using “the Basic Guidelines of Accounting for SMEs”.
