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David Anzo Alfred - Master's Degree in Business Administration (Accounting Option), Mount Kenya University

Dr. Ruthwinnie Munene - Lecturer, Mount Kenya University, Kenya


As the collective performance of small businesses is viewed from the perspective of accounting data, it becomes evident that there is a serious lack of effective utilization of accounting information in South Sudan. Despite being supported by ample evidence from various countries demonstrating the positive correlation between small business growth and the strategic use of accounting data, the awareness and implementation of such practices remain limited in South Sudan. The primary aim of the research was to explore and analyze the impact of bookkeeping data on the operational proficiency and general performance of small scale businesses, with a specific focus on Juba Payam. Within this scope, the research objectives sought to identify the multifaceted roles of accounting information in enhancing performance, examine how traditional accounting practices influence business outcomes in South Sudan, and determine the varying influences of different types of accounting data on small business success rates within the region. To undertake this investigation, a comprehensive research approach combining case study methods with quantitative analysis was adopted. A sample size comprising 49 respondents was selected through simple random sampling techniques, while a descriptive survey research approach was utilized to gather pertinent data. In stark contrast, 60% of respondents disclosed that they entrusted qualified and competent external sources to maintain their accounting records, which resulted in the production of comprehensive financial statements including balance sheets, profit and loss accounts, cash flow statements, and other crucial financial reports. Moreover, the research highlighted that 29% of respondents leveraged accounting information for strategic decision-making aimed at fostering business growth, while 60% relied on such data to fulfill their legal obligations, encompassing intricate calculations and periodic tax deposits, such as VAT and other statutory dues. Based on the insightful findings, the research advocates for a thorough review of the existing governmental policies related to small and medium businesses in South Sudan to ensure their alignment with the unique features and developing needs of local enterprises.

Full Length Research (PDF Format)