Accountants have been bestowed with the role of providing information to the management regarding the affairs of the organization in particular and to the stakeholders in general. Internally, in manufacturing organization, management has always relied on the management accountant for cost evaluation and performance efficiencies of cost element. This role of management accountant to the management has been in doubt because of incessant increase in the cost elements of goods manufactured in Nig...
The research topic of this study is “The role of financial statement in investment decisions” – a study of selected banks in Enugu metropolis. The purpose is to identify the relationship between financial statement and investment decisions, and the impact of financial statement in investment decision making and also to know if investment decisions depends solely on financial statement. The study population is 125 persons who are the member of staff of the five major selected banks. Usin...
This study shows the problems and prospect of Nigerian company tax with Abia State Federal Board of Inland Revenue as the case study. The period covered by this research enabled the research to be reliable. RESEARCH OBJECTIVES To ascertain whether sharp practices in administration between the staff of FBIR and assess company contributed to tax evasion To ascertain if there is any variation between financial statement used for AGM and that sent to FBIR for tax administration To asce...
This study will be of immense help to the policy makers in the federal civil service of Nigeria who will be able to know and assert the adequate role of the public accountant in the service with a view to showing up the programs of accountability, probity and transparency of the present administration. “Nigeria” for the purpose of this paper means” the Federal Republic of Nigeria including any area outside the territorial waters of the Federal Republic of Nigeria which in accordance wi...
The main objective of this research study is to determine whether information technology improves management effectiveness by affecting business strategies. The research study were identified as follows: To ascertain whether or not accountant efficiency contributes to organizational growth with the information technology deployed. Determine whether information technology improves management effectiveness by satisfying information needs or not. Prove that information technology improves compet...
The overall purpose of this research work is to evaluate and determine the impact of accounting information on the portfolio management of bank. Specifically, this research work stands to achieve the following objectives: 1) To determine whether accounting information has enhanced the portfolio management of commercial banks. 2) To find out whether conflict in accounting information affects the choice of portfolios. 3) To determine whether accounting information has improved the basic roles...
The purpose of this study was to investigate the perception of tax evasion to the payment of tax on ethical reasons. A case study of some selected Local Government Area in Akwa Ibom State. Extensive review of the existing literature was made and relevant information was extracted. The Design of the study is descriptive field survey and observation method and the study was conducted at the selected Local Government Area in Akwa Ibom State. The instrument for data collection is structured quest...
The broad objective of this research work is to take a critical look at the principle of total quality management so as to find out how its implementation will affect an organisation‟s productivity and profitability. For the purpose of this study, the researcher limited its data to those of the Skye Bank Plc and her customers. The researcher used survey method to investigate the effects of Total Quality Management on productivity using the probit model: a case study of Skye Bank Plc Edo Sta...
The research work covers the effect of financial accounting reporting on managerial decision making. The studies have the following objectives: To know whether the various ways of presenting financial accounting reporting have any effect on managerial decision making in the company. To examine the attitude of management in the allocation of resources which often leads to achievement of profit maximization objective. To determine the level of which management recruit trained ...
The research topic of this study is “The Effect of Computerized Accounting System on the Performance of in Banking Industry – a study of selected banks in Enugu Metropolis. The purpose is to know whether the application of Computerized Accounting System superceeds that of manual Accounting System, and that if computerized Accounting System enhance higher turnover and profitability, and also whether a computerized accounting system is an effective means of keeping accounting re...
There has been a persisting challenges of accountability and transparency in local government councils in Nigeria. The objective of this study has been to ascertain whether accountability and transparency has put to check the circumvention of due process in financial and non-financial activities of the Local government council in Nigeria. A survey research design was adopted for the study, 55 Administrative management and 30 internal auditing totalling 85 was randomly sampled and stratified a...
This research is aimed at examining how effective and efficient management apply accounting information in making business decision in public sector organizations. The main objectives of this study are; 1. To identify how accounting information controls Fraud, mismanagement and irregularities. 2. To determine how useful and effective accounting information are to decision making in public sector organization. 3. To determine the relationship between the neglect of accounting information an...
It has been noted that tax system in Nigeria has come to play a significant role, as a major source of revenue to the federal government by way of imposing tax on tax payers and it is for them to pay up the tax. The act of evading and avoiding tax by most registered companies and some individuals has however affected the revenue base of the government especially in providing essential services in the society. People naturally prefer to reduce their tax liabilities by deliberately overstating ...
The study is centred on the effect of the internal audit in M.B ANAMCO LTD, Emene Enugu State, the research covers all department under the firm in other to ascertain whether auditing has an effect in the private firm and if not what is the cause. INTRODUCTION Internal audit is a management tool used in ensuring transparency in conduct of business. Auditing took the entire stage after the industrial revolution since before this period, transactions increased, precipitated by the development ...
This paper examines the effect of exchange rate fluctuations on the Nigerian manufacturing sector during a twenty five (25) years period (1986 – 2010). The argument is that fluctuation in exchange rate adversely affects output of manufacturing sector. This is because Nigerian manufacturing is highly dependent on import of input and capital goods. The methodology adopted for this study is empirical. The econometric tool of regression was used for the analysis. The population target of this s...