Olarewaju, Odunayo MagretMsomi, Thabiso Sthembiso2021-12-022021-12-022021-04-01Olarewaju, O.M. and Msomi, T.S. 2021. Accounting skills and the sustainability of small and medium enterprises in South Africa. Journal of Accounting and Management. 11(1).2284-9459https://hdl.handle.net/10321/3714The objective of this study is to examine the accounting skills and sustainability of small and medium-sized enterprises (SMEs). The quantitative research method was adopted for this study and the purposive sampling technique was chosen to select the participants for this study. The study collected primary data from respondents who are owners of SMEs in the retail, construction and manufacturing sectors, etc. Data was analysed using SPSS. A total of 310 research questionnaires were administered and 304 research questionnaires were returned for analysis (giving a 98% response rate). A regression analysis and Pearson’s correlation analysis were conducted. The outcome of Pearson’s correlation shows moderate correlation (r value is 0.531) between accounting skills and sustainable SMEs. There is also a significant effect of accounting skills on sustainability as revealed in p-value <0.0005. Thus, it was concluded that SME owners need more accounting training or bookkeeping awareness. This is because training will equip SME owners with the needed skills to ensure accurate recording of business transactions, which is beneficial when the need for financial assistance from banks or other financial institution arises.11 penFinancial recordBookkeepingViabilitySustainabilitySmall businessesArticle2021-11-18