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Title: The impact of accounting training on small business performance and new technology adoption

Authors: Ji Li; Jeremy Woods; Di Wu

Addresses: Department of Accounting and Finance, California State University, Bakersfield, USA ' Department of Management and Marketing, California State University, Bakersfield, USA ' Department of Accounting and Finance, California State University, Bakersfield, USA

Abstract: Academic institutions frequently offer robust accounting training options. However, small business managers often lack formal accounting training. While the potential impact of lack of accounting training on small businesses is large, relatively little research has been done on the direct impact of different types of accounting training on small business performance. This paper utilises a sample of 148 young small business professionals from the California Central Valley with their completed surveys. Three hypotheses have been developed. This study applied stepwise regression analysis to test the hypotheses outlined above, and the results of these hypothesis tests show that tax accounting training helps to foster growth, while managerial accounting training helps to foster new technology adoption. This research responds to scholarly calls to address the dearth of research on the impact of discrete types of accounting education on small business performances. Research results will not only encourage innovations in business education, but also provide resourceful information for policy makers who work on small business policies.

Keywords: accounting education; new technology; entrepreneur; hierarchical regression; small business management.

DOI: 10.1504/IJMP.2020.104067

International Journal of Management Practice, 2020 Vol.13 No.1, pp.23 - 46

Received: 26 Feb 2018
Accepted: 06 Nov 2018

Published online: 06 Dec 2019 *

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