Abstract:
Effective financial management for Micro, Small, and Medium Enterprises (MSMEs) is
highly dependent on the preparation of quality financial statements. In an increasingly
competitive business environment, accurate and transparent financial reports are
crucial for business continuity and development. Accounting training is essential for
improving the capability of MSME actors to prepare timely and accurate financial
reports4. This literature review aims to identify the relationship between MSME
financial reporting and accounting training based on relevant recent studies. By
analyzing previous research, this review seeks evidence supporting the benefits of
accounting training in enhancing financial report preparation skills, identifying best
practices, and proposing strategies for improving the quality of MSME financial
statements.
