Performance

This study focused on the impact of accounting records on business performance of selected SMEs in Osogbo, Osun State. Specifically, the study evaluated the influence of accounting records on turnover, profitability, return of assets of some selected SMEs in Osogbo, Osun State. A descriptive research design was adopted. Questionnaire was administered to 146 registered SMEs selected by simple random sampling approach while only 108 copies were returned and used for the study. Both descriptive and inferential statistics were adopted to analyse the data. The results of the study showed that accounting records had positive
influence on turnover, profitability and the return on asset of the selected registered SMEs. The study concluded that adequate accounting records that followed relevant accounting standards and guidelines would positively impact on business performance of the registered SMEs. It was recommended that effective accounting records were needed to enhance performance of the SMEs.

The main objective of the study is to examine the effect of cashless policy of the Federal government on the performance of MSMEs in Kogi State. The research used a descriptive survey approach. Descriptive statistics, Pearson correlation, and multiple regression analysis were used asstatistical analysis techniques. At a significance threshold of 0.05, all tests were run. Major findings are that internet/online banking services, automated teller machine services and mobile banking services have positive and significant effects on the performance of MSMEs in Kogi State. The study concludes that technological innovations have brought about unprecedented achievement in the banking industry, which has led to enhanced performance in the MSMEs sector. However, only those with the capacity to access the services will benefit more. It was recommended among others that there should be awareness creation and sensitization about the usefulness of cashless channels so that businesses and the
general public can avail themselves of the opportunities.