Implications – Since accounting information is important for economic growth, the Ugandan government needs to spend more resources to improve the literacy especially among the SMEs. The Uganda Revenue Authority also needs to maintain pressure on SMEs to improve the quality of information provided by SMEs since such information is important for assessing tax payable.
Nalukenge, I., Nkundabanyanga, S.K. and Tauringana, V. (2012), "Literacy, External User-Pressure and Quality of Accounting Information of Ugandan SMEs", Tauringana, V. and Mangena, M. (Ed.) Accounting in Africa (Research in Accounting in Emerging Economies, Vol. 12 Part A), Emerald Group Publishing Limited, Bingley, pp. 51-73. https://doi.org/10.1108/S1479-3563(2012)000012A007Download as .RIS
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