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2 Objectives, Limitations,

& Garment sub-sector

Nur Delina Hairuddin

The main objective of the study was to establish the relationship between the

maintenance of accounting records and business performance. The study outlines

four key specific objectives were to get the profile of entrepreneurs in business so
as:
➢ To establish the quality of accounting records maintained by small

enterprises.

➢ To establish factors that influenced record keeping in business.
➢ To determine the type of information extracted from the accounting records.

➢ To relate the accounting records to the business performance by comparing the
small enterprises which maintained the accounting records against those

which did not.

The respondents may have biased their responses due to the expectation of personal
There are a few areas where the This will ensure a more accurate and benefits. Entrepreneurs hesitated to provide accounting records, fearing that the

formulation could be improved. meaningful comparison between the two
researcher might be associated with the tax authorities.
Moreover, the objectives lack specificity groups, leading to more reliable
in defining "quality" accounting records conclusions about the relationship The assumption that other factors influencing business performance were held

and the specific factors influencing between accounting records and constant may not hold true, and the study's results, though based on a small sample

record-keeping practices. business performance. Other than that, size, are assumed to be replicable in the textile industry due to financial and time
offer more detailed information about constraints.
While the objectives are generally clear, the specific factors that will be

some improvements can be made to examined, such as organizational The significance of the garment sub-sector within the larger textile industry in

enhance their clarity and specificity, culture, regulatory requirements, Kenya. It mentions that the textile industry is the second-largest manufacturing
such as providing a more precise technological capabilities, or financial activity in the country, with approximately 60 textile mills and a varied capacity

comparison between enterprises with constraints. This will provide a clearer utilization rate.

and without accounting records which understanding of the factors that impact The garment industry, which relies on textile products, has the potential to

clearly outline the criteria for selecting record-keeping practices in small contribute to foreign exchange earnings and utilize local resources, and the textile
enterprises that maintain accounting enterprises. industry has favorable environmental characteristics and the ability to foster

records and those that do not.
industrialization and employment in rural areas.

JULY | 2023 The Influence of Business Records on Business Performance 10