ABSTRACT The topic “Effectiveness of cost Accounting information in price determination is looking at cost Accounting when adequately treated and its use to the management of the organization in her planning and decision making. The need for cost accounting came with increased industrialization and expansion in manufacturing industries. It is therefore obvious that an efficient system of costing is essential for ...
UNIVERSITY OF BUEA FACULTY OF SOCIAL AND MANAGEMENT SCIENCES QUESTIONNAIRE Dear Respondent, my name is BETRAND YUKBUIN FEBMU. I am a Level 400 student, studying Accountancy at the University of Buea. I am currently carrying out a study for the purpose of writing a project as a requirement for the award of Bachelor Degree in Accountancy. The topic of study is “THE IMPACT OF TAXATION ON THE GROWTH OF SMALL AND MEDIUM SIZE ENTERPRISES”. Case study...
ABSTRACTThe broad objective of this study was to provide empirical evidence on the existence of the determinant of Audit Quality in the Nigeria Private Sector and the other explanatory variables (board composition, board size, ownership concentration, and institutional ownership). The study examined a sample of 20 companies for a period of five years from 2008-2012. The descriptive statistic was used to explain the distribution of the data for each of the variables, while the correlation matr...
ABSTRACT The economic theory of the non-profit makings organization has witnessed significant progress in the last decades. the existence of non-profit making organizations has been attributed to a number of specific markets and government failures that creates the need for alternative institutional frameworks to perform some socially useful tasks. However, an important challenge faced by the evolving theory of this sector lies in taking account of the extraordinary heterogeneity and diversit...
ABSTRACT Audit tenure and audit fee are critical variables that have been placed on the pedestal of auditing and accounting researches. The potential of these variables in influencing the independence of the auditor and consequently the financial reporting process, justifies the enormity in the level of interest that both variables have stimulated across an eclectic range of researchers, policy makers, academics and management practitioners/Auditors have a statutory duty to report on the trut...
INTRODUCTION The term "Corporate Governance" has been identified to mean different things to different people.Magdi and Nadereh (2002) stress that corporate governance is about ensuring that the business is run well and investors receive a fair return. OECD (1999) provides a more encompassing definition of corporate governance. It defines corporate governance as the system by which business corporations are directed and controlled. The corporate governance structure specifies the distributio...
ABSTRACT Meeting the demands of the society calls for a large bulk of funds which an individual or community could not contribute alone. One of the main methods through which these funds are generated for the government is through taxation. Members of the public who are capable of paying tax are expected to discharge their civic responsibility by paying their taxes to contribute to the development and administration of the society at large. Alas, it is a known fact that every government d...
ABSTRACT In recent times there has been much discussion about the independence of Auditors; the leadership of the auditing standards board, the public oversight board, the independence standards board, and most recently the proposed independence rules promulgated by the Securities and Exchange Commission (SEC) have all attempted to clarify and strengthen auditor role on the financial statement for good decision making. Also in the medieval era financial statements were not necessary and h...
Abstract The role of public sector accounting seems to be more pronounce in the control of public revenue and expenses in relation to the Local government administration in Nigeria, as it forms a growing trend among the general public during the period of economic recession. However, the aspect of public sector accounting that has received much attention in the literature, debate and empirical analysis is the role of accounting in the financial control of public revenue and expenditures. Ma...
Over the years, countries of the world have defined and setthe standards of financial reporting in their individual territories. However,globalization has brought about ever increasing collaboration, internationaltrade and commerce among the countries of the world; hence, there is grave needfor increased uniformity in the standards guiding financial statements so thatsuch statement would remain comprehensible and convene the same information tousers across the world. The need for the developm...
ABSTRACTS Tax is an important stream of revenue for government’s development projects. The importance of tax systems as a major revenue source in a country is undeniable, these statistics have evidenced that tax revenues are one of main income source for many governments throughout the world but to maximize tax collection and minimize tax evasion among taxpayers is difficult to achieve in practice. However, tax compliance among SMEs is poor. In the framework of this study, an attempt to id...
ABSTRACT Theopening of the accounting to the actuarial calculation is a normal consequenceof its evolving spirit. At the origin of the international accounting standardslies the framework for preparing, presenting and disclosing the financialstatements. The framework stays as a reference matrix, as a standard ofstandards, as a constitution of financial accounting. According to theinternational framework, the financial statements use different evaluationbases: the historical cost, the curre...
CHAPTER ONEINTRODUCTION1.1.BACKGROUND TO THE STUDY Taxation is a compulsory levy imposed by the Government on the incomes of taxpayers in a geographical territory in order to defray the expenses of governance. This implies that anybody that generates income must compulsorily pay taxes. There are different types of taxation. These include the personal income tax, company’s income tax, and petroleum profit tax, value added tax and the capital gains tax. Recently, the issue of capital gains t...
CHAPTER ONEINTRODUCTION1.1. BACKGROUND TO THE STUDY1.2. STATEMENT OF PROBLEM1.3. OBJECTIVES OF THE STUDY1.5. STATEMENT OF HYPOTHESIS1.6. SIGNIFICANCE OF THE STUDY1.7. SCOPE OF THE STUDY1.8. LIMITATION OF THE STUDY1.9. DEFINITION OF TERMSCHAPTER TWO LITERATURE REVIEWCONCEPTUAL FRAMEWORKCONCEPT OF ACCOUNTINGCHAPTER THREERESEARCH METHODOLOGY3.0.INTRODUCTION 3.2 RESEARCH DESIGN3.3 METHOD OF DATA COLLECTION 3.4. POPULATION OF THE STUDY 3.5. DETERMINATION OF SAMPLE SIZE 3.6. PROBLEMS ENCOUNTE...
ABSTRACT The continuing influence and impact which personal and professional ethics exerts upon individuals, organizations and society, and the factors which influence organizational ethics, has been thrust into the headlines of the American populous. The ethical issues faced daily by organizations and their employees are neither always straightforward nor easy to resolve. Results of unethical behaviour by accounting/audit professionals, and the impact of ethics upon organizations, is a topi...