Determinants Of Demand For Accounting Services Among Small And Medium Enterprises (Smes), Evidence From Lagos State, Nigeria.
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rhis study identified and estimated the factors influencing the demand for accounting services 1mong small and medium enterprises (SMEs) in Lagos state/ Nigeria. A total of 100
mtrepreneurs were randomly sampled from the rural and urban areas of Lagos state for the 'intetview. Profit model was employed to estimate the factors influencing accounting services in the study area. Descriptive stat4iff& were also employed to discuses accounting services 1emand behavior of these entrepreneurs. Findings reveal that about 85 percent of thes;.entrepreneurs source their .fJCCounting service from internal sources. Result from the profit 77odel reveals that the levels of education of business owners symficantly enhanced demand ror proforma! accounting service at ( p s:; 0.05) level while entrepreneurs income level and iistance to professional firms office at ( p ~ 0.10 ),.
Keywords
H Social Sciences (General), HB Economic Theory