Statistical approaches in accounting for optimal choice and business location decisions

Background: Choosing an optimal business location is a critical decision that can significantly impact an organization's success. Many businesses fail because their initiators were not properly guided with informed counsel prior to the commencement.
Methods: This study employed stratified random sampling to collect data from a sample of 1200 business units across the southern and middle belt regions of Nigeria. Using statistical tools such as factor analysis, empirical literature review, and ordinal logistic regression, the study explores accounting perspectives from type and locational factors necessary in making impactful business decisions. These include analyzing the turnover potential of various business types and locations.
Results: The study found that business success and sustainability are sensitive to factors such as culture, government regulation, religion, and population density. The findings also indicate that the choice of business type—such as consumer goods, industrial g..., Data was collected through the use of structured questionnaire, collated and aggregated using the formula: value = (score/n) * 10
Where,
         n = number of business or sales outlets under the control of the respondent
         score = respondent's score of the occurrence of the turnover range under each of the predictors (consgood, indgoods, foodstuff, supmkts, rural, and urban). The scores ranged between 1 (least likely) and 10 (most likely).
         value = figure entered in the Excel sheet cell
, , # Statistical approaches in accounting for optimal choice and business location decisions

[https://doi.org/10.5061/dryad.fj6q5745d](https://doi.org/10.5061/dryad.fj6q5745d)

This README file was generated on 2025-03-08 by Enyi Enyi

**Date of Data Collection**

2023-2024

### Contributors

* Enyi, Patrick Enyi: Department of Accounting, Babcock University, Ilishan-Remo, Nigeria.
* Nwaobia, Apollos Nwabuisi: Department of Accounting, Babcock University, Ilishan-Remo, Nigeria.
* Olurin, Oluwatoyosi Tolulope: Department of Accounting, Babcock University, Ilishan-Remo, Nigeria.
* Onu, Gift Nkesi: Department of Accounting, Babcock University, Ilishan-Remo, Nigeria.udi Arabia.

### Overview

This supplementary dataset, integral to our research paper, contains data crucial for understanding the key findings of our study. It includes aggregated survey responses from 1,200 respondents in 24 states of southern and middle belt regions of Nigeria. The dataset presents diverse business profiles a...,

### 研究背景
选择最优营商选址是关乎企业经营成败的关键性决策，其合理性直接影响组织的发展前景。现实中诸多企业因初创阶段未获得具备充分信息的专业咨询指导而最终失败。

### 研究方法
本研究采用分层随机抽样（stratified random sampling）法，从尼日利亚南部与中部地带的1200家经营主体中采集研究数据。本研究借助因子分析（factor analysis）、实证文献综述（empirical literature review）、有序逻辑回归（ordinal logistic regression）等主流统计工具，从会计学科视角出发，探究影响科学营商决策的核心业态因素与选址因素，涵盖对不同经营类型及选址的营业额潜力的量化分析。

### 研究结果
本研究发现，企业经营成功与可持续性对文化环境、政府监管、宗教习俗及人口密度等因素具有显著敏感性。研究结果同时表明，经营类型选择——例如消费品、工业品……

### 数据采集与处理
本研究通过结构化问卷（structured questionnaire）完成数据采集，并采用如下公式进行数据整理与聚合：
值 = (得分/样本量) * 10
其中：
- n = 受访者所管控的经营或销售门店总数
- 得分 = 受访者针对各预测变量（consgood消费品、indgoods工业品、foodstuff食品杂货、supmkts超市、rural乡村、urban城市）下的营业额区间出现概率所评定的分数，评分区间为1（最低可能性）至10（最高可能性）
- 值 = 填入Excel表格单元格的最终数值

# 最优营商选址与决策的会计核算统计方法
https://doi.org/10.5061/dryad.fj6q5745d

本README文件于2025年3月8日由Enyi Enyi生成。

### 数据采集周期
2023年-2024年

### 贡献者
* Enyi, Patrick Enyi：尼日利亚巴科克大学会计系，伊利尚-雷莫
* Nwaobia, Apollos Nwabuisi：尼日利亚巴科克大学会计系，伊利尚-雷莫
* Olurin, Oluwatoyosi Tolulope：尼日利亚巴科克大学会计系，伊利尚-雷莫
* Onu, Gift Nkesi：尼日利亚巴科克大学会计系，伊利尚-雷莫

### 数据集概览
本附属数据集为配套研究论文的核心支撑材料，包含支撑本研究核心结论的关键调研数据。数据集涵盖尼日利亚南部及中部地带24个州的1200名受访者的汇总调研结果，包含多样化的经营主体概况……