Abstract:
The study explored the effect of bookkeeping on SME performance in Munuki Payam-Juba Central Equatoria
State, South Sudan. The study adopted a descriptive cross-sectional design and a respondent of 99 owner managers of
SMEs where considered. The study tested three null hypotheses: (i) Budgeting has no significant effect on SME
performance in Munuki Payam-Juba Central Equatoria State, South Sudan, (ii) Tax compliance has no significant effect
on SME performance in Munuki Payam-Juba Central Equatoria State, South Sudan, and (iii) Decision making has no
significant effect on SME performance in Munuki Payam-Juba Central Equatoria State, South Sudan. The first null
hypothesis was accepted, while both the second and third were rejected. The conclusion was made that bookkeeping
significantly effects SME performance in Munuki Payam-Juba Central Equatoria State, South Sudan [F (1, 97) = 22.293,
p < 0.05; R2
= 0.947]. Recommendations were given with regards to Owner manger training and government policy to
enhance book keeping in order to improve SME performance. The study has attempted to respond to the call of Ahuja
(2009) and Nyaga (2019) with regards to effect of book keeping in SME performance.
