ABSTRACT United College of Education has been using a partially computerised Accounting Information System since its inception in 1968.The risks, as well as the weaknesses of this system, have prompted this investigation. This research investigated the risks of partially computerised AIS, identified the strengths and weaknesses of the system, effects of the partially computerised AIS on data quality and quality of decisions made at United College of Education.A census was conducted to all re...
ABSTRACT The research was prompted by the recurrence of audit observations in the Ministry of Home Affairs between 2010 to 2013 final years. The objectives of the study were to find out challenges in complying with audit reports. The researcher reviewed what different scholars say about audit recurrences. The research used a sample size of thirty people from a population of forty employees. A non-probability method was used to sample data. Questionnaires and interviews were used to collect ...
ABSTRACT This study focused on the role of Risk Based Internal Audit (RBIA) approach on assurance of enterprise wide risk management to ensure survival of banks in Zimbabwe a case study of ZBFHL. This enabled an investigation of the impact of Risk Based Internal Audit Approach on assurances of enterprise risk management to guarantee survival of banks in Zimbabwe. The research adopted a mixed research approach which used both qualitative and quantitative research with a view of getting inform...
Abstract The study sought to evaluate the impact of periodically engaging forensic auditors to verify related party transactions in Zimbabwean banks, focusing on financial institutions listed on the ZSE. The study was motivated by the prevalence of bank failures that have been experienced in Zimbabwe between 2009 and 2013, where two banks were placed under curatorship whilst three were closed. The objectives of the study were to examine the nature and extent of related party lending frauds a...
ABSTRACT The research aimed at assessing the impact of budgeting process on service delivery in local authorities in Zimbabwe. Special attention was on City Council as a case study for the research, targeting year 2015 and 2016. The research objectives were centered on reviewing the budget process, assess the impact of result based budgeting on service delivery, identifying the challenges in the budget process and establish if poor service delivery can be traced to poor budgeting. The resear...
Abstract This research effort is a baseline study, designed to obtain empirical evidence on the current state of the forensic accounting profession in Nigeria; and the level of compliance of the profession with the International Quality Assurance Accreditation Standards (IQAAS). It is an evaluation of the extent of quality standards enforcement mechanisms (QSEM) in the profession in Nigeria. The study used both primary and secondary data. The primary data source consisted of a set of questio...
JOURNAL ARTICLES 1. Ajibolade, S. O. (2006).An evaluation of research reporting activities of business students. Global Journal of Accounting, 2(1), 133-162. 2. Ajibolade, S. O. & Ogundele, B. O. (2006). A cultural perspective of financial disclosures in Nigerian corporate financial statements. The Nigerian Accountant, 39(3),49-62. 3. Ajibolade, S. O. (2006). Impact of leadership style on managerial budget performance in Nigeria. The Nigerian Journal of Management Research (Accepted for pu...
Abstract The research was aimed at studying the factors affecting profitability of small to medium enterprises. It sought to establish these factors affect profitability levels of Novatek (Pvt) Ltd as it was experiencing a decline in profitability. The research further sought to determine the ways that could be employed to improve profitability. The mixed research method , descriptive research design and a case study of Novatek Animal Feeds (Pvt) Ltd was used in the research. Interviews and ...
ABSTRACT Inventory turnover ratio is a very important performance measure regards the efficiency and speed at which organisations turn inventories held into cash and/or sales. This research examined the impact of the continued decline of inventory turnover ratio on the profitability and survival of OK Hwange during the dominance of plastic money. This is because big supermarkets such as OK Hwange charge low mark ups over and above their costs with the aim of maximising sales volumes to remain...
Abstract We are living in a dynamic world characterized by spontaneous changes happening in the twinkle of the eye brought about mainly by advances in technology. This research was set out to evaluate the impact of e commerce on the quality of financial reporting (A case of Soledd Finance). The research was mainly prompted by the observations that the researcher witnessed during industrial attachment experiences within an e commerce firm. The choice to focus on this study was due to the chall...
ABSTRACT The research sought to investigate into credit risk management as a tool to bring down the level of non-performing loans in Microfinance Institutions .A case of Zimbabwe Microfinance Fund (ZMF) .The study is arranged starting with the introduction of the chapter which was followed by the background of the study highlighting factors related to credit risk management and non performing loans. Statement of the problem will show what triggered the researcher to carry out such a research....
ABSTRACT This dissertation was undertaken with the purpose of finding out new revenue generating sources that ZINWA can implement to alleviate the expanding funding gap at the organization .The research sought to determine the possibility of ZINWA in engaging in aquaculture and public private partnership to increase revenue .Literature review was given with regard to the potential revenue sources. An investigation by use of questionnaires and interviews, to get the opinion of employees at ZIN...
ABSTRACT The study examined the causes of a decline in profitability. The key objective of most businesses is to get a profit. Making profit in business environment usually indicate a healthy business. A favorable effect of business that generates profits is the ability for the company to expand and grow its operations. The study is an analysis of the causes of the decline in Profitability at Innscor Bread Company in Harare. A number of problems in the company performance were experienced whi...
ABSTRACT This study sought to investigate the impact of cost control on the financial performance of ZETDC. The population sample was drawn from 33 employees of the organisation and stratified random sampling was used to come up with a sample of 20 workers. The results showed that cost control enhances financial performance through better decision making. However, the company has been denied by regulatory authorities to implement some of its decisions necessitated by cost control. Cost contr...
ABSTRACT Due to difficulties with limited financial resources available to operators of the market, there is no doubt of an increase in credit transactions as they will be trying to have a sale but there are effects that follow depending on the firm’s management of debtors. DHL Zimbabwe has been facing higher financial challenges as it has been experiencing a rapid increase in bad debts written off and a continuous decrease in revenue thus threatening its cash flows and performance. Theref...