Entrepreneurship Accounting Creative Thinking and Venture Performance Amongst Managers of Small and Medium Scale Firms in Nigeria

The significance of small and medium enterprises to an economy development of a country cannot be ignored. Therefore, the growth of a business depends on the development of abilities needed to execute a smooth running of day business activities. Research established the fact that flat economy growth of region relies on the extent of trade activities in the area. Given this importance of enterprise, this present study aim at empirically developing the relationship between entrepreneurship accounting creative thinking and venture performance amongst mangers of small and medium scale firms in Nigeria. Descriptive survey design and primary source of data were adopted. Data collected were analyse using mean, aggregate mean, correlation and spearman rank with the aid of situational package for social sciences, version 25. Findings shows that there is a significant and positive relationship between psychomotor accounting creative thinking and profitability as indicated by p-value of at 0.05 level of significance. We conclude that entrepreneurial creative thinking ingredient that managers of small and medium enterprises to achieve maximum profit. Base on the empirical findings, conclusion, we recommend that there should a need for policymakers to consider developing small and medium enterprises, not only through the provision of social amenities but develop a public agenda for the acknowledgement of creative thinking, skill development and also priorities skills improvement for both expert and inexpert business owners.