The Extent of Harmony Between the Owner and the Accountant Regarding the Efficiency of Using Financial Resources in Small Enterprises: A Field Study

Abstract

The research aimed to determine the extent of harmony between the owner and the accountant regarding the efficiency of using financial resources in small enterprises. The descriptive-analytical approach was adopted and a questionnaire was used to collect data from a sample of 36 owners and 36 accountants in Jordan. The research was divided into five sections: first: a Theoretical and Conceptual Framework, second: Research Hypotheses and Methodology, third: Previous Studies, fourth: Data Analysis and the fifth is: Conclusion and Recommendations.  The most important results are: There is no significant difference between the opinions of owners and accountants regarding the use of financial resources. While there is no agreement between them regarding the manager’s ability to act instead of the owner.