Usage of Mobile Applications in Accounting Practices of Micro and Small Businesses with Special Reference to Eastern Uttar Pradesh

Abstract

The functions of MSE’s are important for the regional balance, employment generation not only in urban but also in rural
areas, as well as contribute a significant role in the GDP. These enterprises. For continuing to contribute, SME’s must keep
track of their financial information, in other to make decision, create a budget and better financial performance. Accounting
programs that are convenient and economical must be used instead of accounting software, which requires significant
financial commitment to set-up. In this study, the factors which are responsible for the usage of mobile applications
are determined and the relations among them are analyzed. The study was done on 220 MSE’s, and it was found that
information reliability and application efficiency play an important role for the satisfied users of accounting applications
which leads to organizational advancement.