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<p>This study sought to investigate the influence of support services as a moderating mechanism between accounting practices, financial training, and Small and Medium-Sized Enterprises owned and managed by persons with disabilities (PWDs) in Sunyani municipality, Ghana. The study utilized an explanatory research design and collected data from a random sample of 350 SME owner-managers. The data were analyzed using IBM SPSS 23 and SmartPLS 4. The study revealed that support services significantly (β = 0.196; t = 3.875; ρ &lt; 0.05; f² = 0.070) moderate the relationship between accounting practices and SME performance. This demonstrates the importance of support services to the success of PWD-owned SMEs. Moreover, the study gives credence to the capability theory and suggests that universal support services do not work; implying there is a need for tailor-made support services to address PWD issues. The research also advanced the body of knowledge by offering new dimensions that combine the capability theory and the dynamic of the support services, where it describes how the indicator variables interact in results in the performance of PWD-managed SMEs. The study brought to the realization of the interactive contribution of financial accessibilities, and accounting practices synergy in the performance of PWD-managed SMEs a dimension that argues for disability-inclusive policies, digital financial tools, and policy action.</p>

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Barriers to breakthroughs: the crucial role of support services in advancing accounting practices, financial literacy and performance in disability-led SMEs

  • 期刊论文

  • 发表日期：

    2025年1月8日

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  • Michael Ayikwei Quarshie,
  • Shakeb Akhtar,
  • Donkor Nawaah

摘要

This study sought to investigate the influence of support services as a moderating mechanism between accounting practices, financial training, and Small and Medium-Sized Enterprises owned and managed by persons with disabilities (PWDs) in Sunyani municipality, Ghana. The study utilized an explanatory research design and collected data from a random sample of 350 SME owner-managers. The data were analyzed using IBM SPSS 23 and SmartPLS 4. The study revealed that support services significantly (β = 0.196; t = 3.875; ρ < 0.05; f² = 0.070) moderate the relationship between accounting practices and SME performance. This demonstrates the importance of support services to the success of PWD-owned SMEs. Moreover, the study gives credence to the capability theory and suggests that universal support services do not work; implying there is a need for tailor-made support services to address PWD issues. The research also advanced the body of knowledge by offering new dimensions that combine the capability theory and the dynamic of the support services, where it describes how the indicator variables interact in results in the performance of PWD-managed SMEs. The study brought to the realization of the interactive contribution of financial accessibilities, and accounting practices synergy in the performance of PWD-managed SMEs a dimension that argues for disability-inclusive policies, digital financial tools, and policy action.