Economic crimes have increased dramatically in the past decade. Forensic accounting has come into the limelight due to the rapid increase in financial crime and white collar crimes which is evident from newspaper reports, which on almost daily basis report of economic crimes committed in communities across the country. The present study discusses issues like scope of forensic accounting in Nigeria, the role of forensic accountants in fraud examination and various techniques employed for detec...
As a result of persistent poor performance in most organizations, the study investigated the effect of internal control systems on the performance of banks in Nigeria. Internal controls were looked at from the perspective of control environment, internal audit and control activities whereas bank performance focused on liquidity, accountability and reporting as the measures for improvement. The study also went further to establish that effective and efficient internal control system is the bes...
The study is majorly aimed at evaluating and analysing the most recent three years (1st January 2012 to 31st December 2014) business and financial performance of May & Baker Nigeria Plc. The results will be compared with that of a competitor (Glaxo Smithkline Consumer Nigeria Plc) in order to make informed decisions on the status of the company. Besides, the specific objectives to achieve are: a) To evaluate the political, environmental and economic factors affecting the financial perf...
Abstract: Economic development is an important issue in the 21st Century. The attention has therefore being focused on microfinance institutions and their contributions towards economic development. The main objective of this paper is to sample the opinion of professional accountants on the contribution of Microfinance Institutions credit towards economic development in Nigeria. The study proposes some credit strategies to be adopted by MFIs for them to be able to contribute meaning to the de...
Abstract This study examines the effects of foreign direct investment on economic development in Nigeria. Using foreign portfolio investment, foreign capital formation and degree of trade openness to proxy foreign direct Investment, while poverty, unemployment and par capital income were used to proxy economic development. Time series non-experimental research design was adopted for this study. The ordinary least square (OLS) method of the classical linear regression model was adopted in this...
Corporate governance especially in the banking industry is now a global phenomenon. It is unique, once in a life time event. Several researches conducted to ascertain the effect of corporate governance on organizational profitability and growth produced diverse results. Thus, the desire to find out the impact of adequate corporate governance on organizational growth ignited this study. This work examined the impact of adequate corporate governance on organizational growth with particular refe...
CHAPTER ONE 1.0 INTRODUCTION 1.1 BACKGROUND OF THE STUDY The political, social and economic development of any country depends on the amount of revenue generated for the provision of infrastructures in that given country. However, one means of generating the amount of revenue for providing the needed infrastructure is through a well structured tax system. according to Azubike (2009), tax is a major player in every society of the world. The taxation is an opportunity for government...
ABSTRACT Currently, most organizations continue to grow spending on information system and their budgets continue to rise. Moreover, economic conditions and competition create pressure on the costs of information. Therefore, the study aimed to examine accounting information system on organizational performance in the selected non-governmental organizations in Juba, South Sudan. The specific objectives of the study were first, to examine whether there is a relationship between system quality a...
The study is the impact of budgetary control on organisational performance Background to the Study The resources of an organization should be managed effectively and efficiently to achieve its purpose. This implies that the organization should be able to achieve its objectives by minimizing cost. Thus managing implies co-ordination and control of the efforts of the organization for achieving organizational objectives. The process of managing is facilitated when management charts its ...
ABSTRACT The topic of dissertation is The Role Of Commercial Banks In Financial Small Scale Industries In Nigeria. A case study of Union Bank of Nigeria PLC. The major objective of the study is to ascertain the extent to which Union Bank of Nigeria PLC has helped to financial small scale industries in Nigeria. The instrument of data collection is questionnaires and research questions which formed the source of primary data, while materials from various published articles, textbooks, Journals ...
This study seeks to find out the role of the accountant in the management of small ad medium enterprises. The purpose is to highlight the potential contributions the accountant recognised as the engine of growth of the ghanaian economy
ABSTRACT Considering the invaluable roles and contributions of education to the economic development of a nation, funding of education to enhance meaningful, social and national development should be a national concern. This paper attempts to examine the managerial efforts and efficiency performance of revenue generation efforts of the Federal University of Agriculture, Abeokuta (FUNAAB) by highlighting some of the problems facing funding education in Nigeria’s Higher Institutions. To achie...
ABSTRACT Working capital management involves the management of the most liquid resources of the firm which includes cash and cash equivalents, inventories, trade debtors and other receivables. Most firms do not ensure optimal level of working capital and this has been a major obstacle to their overall profitability. The study examined the impact of working capital management on the profitability of Pharmaceutical firms listed on the Nigerian Stock Exchange market. Correlation and ex-post fac...
BACKGROUND Traditional budgeting has been criticized for a long time now for its inadequacy as a means of management control. Criticisms concerning its inadequate practices in a changing business environment emerged as early as the mid 1980’s with Johnson and Kaplan (1987) seminal book relevance lost? It called also note from the work of Allen (1998). Who stated that the rapid changes in today’s business environment renders a rigid approach to budgetary control obsolete. It is n...
ABSTRACT The assessment of adequate risk recognition and management in Nigerian insurance industry is aim at determining the effectiveness of how the insurance industry handle risk that is being transferred to them and also to assess how insurance companies render their services. The statement of problem include lack of adequate claims settlement procedures which are characterized with bureaucracy and lack of proper fixed or computed premiums which endangers the solvency and profitability ...