ABSTRACT The aim of the research is to analyse the effects of adopting IFRS for SMEs on quality of accounting reports of SMEs in Harare CBD. The targeted population size used in this research was 18 and the sample size was constituted by 11 respondents. The information obtained from the data collected was analysed using the qualitative approach. From the research the research findings also show that adopting IFRS significantly affects the quality of accounting reports of SMEs. In measuring th...
ABSTRACT The research was on investigating challenges faced in achieving targeted dipping fee collection. The study was motivated by the fact that there is persistent decline in the collection of dipping fee by the Department of Veterinary Services in Mt Darwin District. It is upon this background that this study seeks to search the causes of the challenges faced in achieving targeted dipping fee collection and solutions that can help to increase the collection of dipping fee by Veterinary Se...
ABSTRACT A continuous increase in costs were cited by the management at Bak as the major causes behind the sharp reduction of annual profits between the periods 2014 to 2016.A descriptive research design was employed using a mixed approach with a targeted census population of 30 staff members most of whom were from the administrative and operations departments. A total of 30 questionnaires were distributed and 3 interviews were conducted. The research found out that poor cost control causes i...
ABSTRACT The main objective of this project was to examine the impact of International Public Sector Accounting Standards on financial reporting quality using a case of Rushinga Rural District Council. The major issue that gave rise to the research study across this area was the increased demand for high quality information by public sector stakeholders after the 2008 economic crisis that left public sectors with huge amount of debts. This study employed a qualitative research approach in ans...
ABSTRACT The research was undertaken to investigate the effectiveness of centralisation on the financial performance of Cimas Medical Laboratories. The objectives sought to find out the effects of centralisation of authority on the financial performance of an organisation. Descriptive design was used in this study and the presentation, analysis and interpretation of data was done using tables, charts and graphs. A sample of 30 participants was used being drawn from the population and managem...
ABSTRACT The research was carried out with the aim of investigating the effects of budgetary controls on Tobacco Sales Floor’s performance during the period from 2011 to 2013. Although the TSF made profits during these years targeted performance were not met. TSF reports indicated that it is having difficulties in implementing its budgetary controls resulting in experiencing adverse variance in its expenditure for the past three to four years hence necessitated this research. Quantitative a...
ABSTRACT The research was on the analysis of the implications of risk based audit on quality of financial reporting on the Ministry of Agriculture, Mechanization and Irrigation Development. The objective of this study is to identify the impact of risk based audit on financial reporting and it articulated the relationship between audit risk-based audit and quality financial reporting. Literature from different scholars was discussed in this study. Audit practices and financial reporting practi...
ABSTRACT The study was based on the challenge that arose in the reconciliation of student income in the finance section. The researcher found related literature on all the set objectives where the main research objective required the researcher to find out the effect of having two separate system manipulating accounting data and to assess if the introduction of an ERP would bring solutions to the challenges being faced by decision makers at Midlands State University. Questionnaires and inter...
ABSTRACT The study seeks to carry out an investigation into the nature, extent, and effect of side marketing of cotton by contract farmers in Zimbabwe, the investigation was carried out at the Cotton Company of Zimbabwe is one of the companies in the cotton industry. The cotton industry has been greatly affected by side marketing and many researchers have not gone deeper in analysing the nature and extent of side marketing though most researchers who researched inside marketing dwelt much in...
ABSTRACT The study focuses on the funding gap on capital projects in state universities which is a case at Midlands State University. Capital projects funded from Government capital grants in this study and members of staff in the Bursary Department, Planning Section were involved in this research as respondents to questionnaires and interviews as the researcher collected primary data. This data was then presented in tables, bar graphs, line graphs and pie charts. The study results ascertaine...
ABSTRACT The government of Zimbabwe enacted Finance Act no 2 of 2014 that introduced a tax amnesty program in order to make further provision of revenue in light of the fiscal crisis that has seen government failing to meet its expenditure. Proponents of tax amnesties point out that an amnesty may positively affect revenue and compliance. Other scholars argue that anticipation of future amnesties will result in a long term negative influence over revenue and compliance. The research sought to...
ABSTRACT The study is an analysis of the funding gap in the human capital development matrix in Zimbabwe. The research was motivated by failure of Zimbabwe Manpower Development Fund to pay industrial attachment for university students and also to equip institutions of higher learning with modern equipment due to lack of funding. The objectives of the study were to establish the existence of the funding policy, assess the adequacy of the personnel to engage industry in debt collection Literatu...
Abstract The study is about an investigation into pricing strategies at Old Mutual Property. Although the company initiated pricing strategies, the number of credit losses and voids continued to increase, this therefore impelled the researcher to undertake a research into pricing strategies on financial performance. A case study approach was employed with the use of interviews and questionnaires as research instruments. The gathered data was presented on tables, graphs and pie charts and was ...
ABSTRACT The main aim of this research was to assess the effectiveness of revenue management practices on performance of Local Authorities. The research looked at several revenue management practices exercised in Local Authorities but focusing on Municipality of Marondera. The statement of the problem highlighted that increases in adverse revenue variance are impacting negatively on the Council‟s performance. The Council increased tariffs, replaced dark and faulty meters, increased the spac...
ABSTRACT The aim of this research was to investigate the need for internal auditing in risk management at James North Zimbabwe (Pvt) Ltd. This research was triggered by the fact that the company is experiencing escalating levels of business risks yet the company has no internal audit function. A census of James North Zimbabwe employees was conducted and the researcher collected primary data through interviews and questionnaires. Data was analysed and presented in form of tables, pie charts an...