INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION

In this paper, the statistical methods of Kolmogorov-Smirnov and paired two-sample mean analysis have been utilized to investigate the statistical similarity of success rates for two groups of drivers who receive permission by taking training courses and those who receive it without taking training courses.

INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND BUSINESS ADMINISTRATION

The study finds that SMEs in Namibia are not fully adopting IFRS for SMEs due to a lack of training, the inability to recruit professional accountants due to the high cost of doing so, the lack of experienced employees in SMEs, and the unwillingness of SME owners to reveal their financial transactions to third parties.

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