ABSTRACT The main thrust of this study is to investigate the relevance of accounting information in the published financial statements of corporate organizations in Nigeria to users. To achieve this objective, a sample of one hundred (100) respondents were selected in Benin City to represent the population. The study adopted a survey design, using data obtained from the administered questionnaires. Six research questions were developed, while six hypotheses were formulated and tested in the...
ABSTRACT This study takes a critical look at the role of microfinance bank in financing of small scale enterprise in Nigeria based on a population of using all microfinance banks in Nigeria. Therefore, this research adopted the descriptive research survey. This study used secondary data and the data analyzed in this study relate to aggregate industry data obtained from central Bank of Nigeria (CBN) statistical bulletin and other publications. The objective of this study is to examine the imp...
ABSTRACT By the author: Aniabari Charley. The study was undertaking to determine the extent of relationship between international financial reporting standards (IFRS) and the preparation and presentation of financial statements having selected banks in Rivers State Nigeria as study units. Given the above, the purpose of the study was to empirically evaluate the influence of IFRS on the preparation and presentation of financial statements. International Accounting standard (IAS 1) on presentat...
Spreadsheet, a widely accepted critical business application tool with its benefits and unavoidable inadequacies is relied on by many accountants for financial reporting and operational processes despite the availability of accounting softwares. The aim of this research paper was to know the value placed by accountants on the use of excel spreadsheets in accounting information system and its relationship with quality of financial reports in Nigeria. Using a sample of fifty experienc...
The basic goal of Accounting is to provide enabling accounting information for reliable decision-making. The quality level of this accounting information comes from the company's governance practices, thereby emphasizing the importance of corporate governance in companies. Recently, following the financial crises resulting in accounting scandals, attention has been moving towards Internal Audit Function as an important factor in the structure of Corporate Governance. This paper therefore exam...
Tax administration in Nigeria lacks coherent policy and this made the economy to remain in a deep structure. The main purpose of this study was to investigate the critical tax administration challenges before Nigeria and pinpoint measures required by authorities and practitioners to meet them in order to achieve these, two hypotheses were formulated to guide the study.
Abstract Working capital management is a very sensitive aspect of financial management, its management is important to the survival of any business. The objective of this study is to examine the effect of working capital management on the financial performance of pharmaceutical firms in Nigeria. The study covers a period of eight years 2006 to 2013. Data for the study were collected through secondary sources using annual financial reports and bulletins of Nigeria stock exchange of the variou...
ABSTRACT This research work is aimed at studying Impact of Information Technology on the Performance of the Nigeria Stock Exchange with a particular reference to the Nigerian Stock Exchange Kaduna. The objective of the study is to analyze the impact of ICT on activities of the Nigerian Stock Exchange to see how effectively and efficiently it has satisfied the company’s financial demand and to identify the problems if any that have affected it performance in the past. Relevant literatures we...
ABSTRACT The primary aim of this study is to check the effectiveness and efficiency of financial control in Computerized Environment. i.e. First Bank of Nigeria Plc and to ascertain whether computer has enhance profitability and control in the bank and other financial sectors or industries. TABLE OF CONTENTS Title page Declaration Approval page Dedication Acknowledgement Abstract Table of content CHAPTER ONE 1.0Introduction 1.1Background of the Study 1.2Statement of the problem 1.3Obj...
ABSTRACT This study examines the Federal Government financial allocation, planning and its control in an educational institution. It is aimed at proffering solutions to the challenges of allocation of funds in educational institutions. The questionnaire was used to record respondents’ responses. This is because it is effective in data collection. It was discovered that insufficient student welfare makes it difficult for some students to achieve their aims and objectives. It is also rec...
INTRODUCTION: Industrial relation has become formalized in the form of employment contract between the workers and the employers. The parties are seen as equal, who have invested their capital and aim at maximizing profit. The workers on the other hand contribute his services, which if not remunerated falls into abject poverty and dies. An industrial or labour management relation is a strategic aspect of human resources management and can be defined in several ways. Anugwom (20020 de...
ABSTRACT This research “work†financial Abuse in the public sector. An overview of federal inland revenue service entire relevant information towards the achievement of organizational goals. Therefore is the need for effective internal control. A system in order to give an organizational a sense of direction and allowing for it growth. The study sought to find out the financial management and waste in the public sector identify the key areas that cause all these abuse in the public ...
INTRODUCTION According to Oxford Advance Learners Dictionary, “environment is defined as the natural conditions in which people, animals and plants livesâ€. Environment can also be defined as “all the surrounding things, conditions, and influences affecting the growth or development of living thingsâ€. It is the act or fact of surrounding in other words, environment means the surrounding in which living things live. Therefore, environment for the purpose of this resear...
ABSTRACT This research work is aimed at highlighting the role played by Cost accounting information to the planning, control and decision making process of the management of an organization using Nigeria bottling company (NBC) as a case study. If identify the different costing techniques and methods available, the type of information produced by an accountant and how each information fits into the information need of management as stated in the alternative and as discovered by the researcher ...
INTRODUCTION Conflict is inevitable in every society as well as organization. It occurs within groups individuals, organization, government and even among family members. Conflict between groups or organization. Potentially improves team dynamism (Mary Ann 2000). Conflict management skills is necessary for management of conflict in any organization. For any organization to be effective and efficient performing of its activities. Here is the need for mutual co-existence and understanding among...