[ Les déterminants de l’utilisation de la comptabilité par les petites et moyennes entreprises dans la sécurité alimentaire du secteur informel : Cas des alimentations, boutiques et magasins au Sud-Kivu ]
Volume 40, Issue 4, October 2023, Pages 1312–1348
ZAGABE MULUMEODERHWA OLIVIER1
1 Chercheur au Centre de Recherche Agro-Alimentaire Lubumbashi (CRAA), Extension de Lwiro, RD Congo
Original language: French
Copyright © 2023 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
The main objective of this study is to measure empirically the level of use of accounting and accounting documents in the informal sector (food stores, shops and stores). To record economic phenomena within an administration and their results, identify management principles, establish forecasts and monitor them, you need an instrument. Among the instruments linked to its organization, accounting, beyond its real mission, currently appears as the regulatory instrument of the company. Climatic contrasts have a notable influence on the soils and, as we will see, on the vegetation of the city. 'Uvira. Accounting, considered as a basic cell and key institution of the economy of a country, The use of accounting documents explains positively and significantly the use of accounting to the extent that accounting is kept on the basis of the information contained in various accounting documents used to record current operations within the company.
Author Keywords: food, determinants, accounting, shops, small and medium enterprises.
Volume 40, Issue 4, October 2023, Pages 1312–1348
ZAGABE MULUMEODERHWA OLIVIER1
1 Chercheur au Centre de Recherche Agro-Alimentaire Lubumbashi (CRAA), Extension de Lwiro, RD Congo
Original language: French
Copyright © 2023 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Abstract
The main objective of this study is to measure empirically the level of use of accounting and accounting documents in the informal sector (food stores, shops and stores). To record economic phenomena within an administration and their results, identify management principles, establish forecasts and monitor them, you need an instrument. Among the instruments linked to its organization, accounting, beyond its real mission, currently appears as the regulatory instrument of the company. Climatic contrasts have a notable influence on the soils and, as we will see, on the vegetation of the city. 'Uvira. Accounting, considered as a basic cell and key institution of the economy of a country, The use of accounting documents explains positively and significantly the use of accounting to the extent that accounting is kept on the basis of the information contained in various accounting documents used to record current operations within the company.
Author Keywords: food, determinants, accounting, shops, small and medium enterprises.
Abstract: (french)
L’objectif principal de cette étude est de mesurer de manière empirique le niveau de l’utilisation de la comptabilité et documents comptables dans le secteur informel (alimentations, boutiques et magasins).Pour enregistrer les phénomènes économiques au sein d'une administration et leurs résultats, dégager les principes de gestion, établir de prévisions et contrôlés, il faut un instrument. Parmi les instruments liés à son organisation, la comptabilité au-delà de sa mission réelle, apparaît actuellement comme l'instrument régulateur de l'entreprise .Les contrastes climatiques influent notablement sur les sols et, nous le verrons sur la végétation de la cité d’Uvira.La comptabilité, considérée comme cellule de base et institution clé de l'économie d'un pays, L’utilisation des documents comptables explique positivement et significativement l’utilisation de la comptabilité dans la mesure où la comptabilité est tenue sur base de l’information contenue dans différents documents comptable utilisés pour enregistrer les opérations courantes au sein de l’entreprise .
Author Keywords: alimentation, déterminants, comptabilité, boutiques, petites et moyennes entreprises.
How to Cite this Article
ZAGABE MULUMEODERHWA OLIVIER, “The determinants of the use of accounting by small and medium-sized enterprises in food security in the informal sector: Case of food stores, shops and stores in South Kivu,” International Journal of Innovation and Applied Studies, vol. 40, no. 4, pp. 1312–1348, October 2023.
