1. FINANCIAL MANAGEMENT PRACTICE AND PERFORMANCE OF SMEs IN NIGERIA (A CASE STUDY OF SELECTED SMEs IN EKET LGA)
Background to the study: Small firms play vital roles in the process of industrialization, sustainable economic growth (Ariyo, 2005); encouragement of entrepreneurship, employment generation (Ogujiuba et al, 2004); reduction of poverty and contribution to the Gross Domestic... Read More
2. A CRITICAL EVALUATION OF THE ACCOUNTING SYSTEMS IN PRIVATE AND PUBLIC SECTOR ORGANISATIONS (A CASE STUDY OF NIGERIAN BREWERIES PLC 9th MILE CORNER ENUGU AND FEDERAL MINISTRY OF SOLID MINERALS DEVELOPMENT ENUGU)
Background of the study: Accounting is the act of recording, classifying and summarizing in significant manner and in terms of money transactions and events which are Interpreting the result thereof. (AIC PA 1953). But in a general sense. It may be considered as a means by which... Read More
3. AUDIT INDEPENDENCE AND CREDIBILITY OF FINANCIAL REPORTING IN THE NIGERIAN BANKING SECTOR
Background to the Study: In present times, there has been much discussion about the Auditors independence; the leadership of the auditing standards board, the public oversight board, the independence standards board, and most recently the proposed independence ru... Read More
4. AN INVESTIGATION INTO ACCOUNTING POLICIES OF BANKS
BACKGROUND OF THE STUDY: Since the beginning of corporate form of business entity in Nigeria, the banking sector has been playing important role in promoting economic growth and development by way of providing liquidity and capital in form of loans to firms and private individual... Read More
5. THE USE OF ACCOUNTING AS A MANAGEMENT TOOL
BACKGROUND OF THE STUDY: Accounting, unlike the other natural sciences, is not based on fundamental laws or absolute precepts. It has evolved over many years through trial and error, and its continual improvement rests on a basis responsive to the requireme... Read More
6. TRIPLY ENTRY ACCOUNTING SYSTEM AND FINANCIAL REPORTING
CHAPTER ONE
INTRODUCTION: Modern financial accounting is based on a double entry system. Described simply, double entry bookkeeping allows firms to maintain records that reflect what the firm owns and owes and also what... Read More
7. VALUE RELEVANCE OF ACCOUNTING INFORMATION OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA
CHAPTER ONE
INTRODUCTION
1.1 Background to the Study: Accounting is regarded as the language of business used by corporate firms in communicating their financial positions to... Read More
8. THE ROLE OF ACCOUNTANT IN THE ECONOMIC DEVELOPMENT OF NIGERIA
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY: The concept of Economic Development has to do with innovation and improvement in people's quality of life; it is about a sustained rise in people's standard... Read More
9. THE ROLE OF AUDITORS IN ORGANIZATIONAL GOALS ATTAINMENT
CHAPTER ONE
INTRODUCTION
Background to study: Internal auditing has undergone dramatic changes and has expended its scope to make greater contribution to the organization goals. Internal auditing is also performing its role in... Read More
10. THE IMPACT OF THE ADOPTION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (IPSAS) ON THE QUALITY OF PUBLIC SECTOR ACCOUNTING IN NIGERIA
CHAPTER ONE
INTRODUCTION
Background of the study: The rate of change affecting the world of public sector managers show no sign of slowing down especially with apparent... Read More
11. THE IMPACT OF TRIPLE ENTRY ACCOUNTING SYSTEM ON FINANCIAL REPORTING
CHAPTER ONE
INTRODUCTION
INTRODUCTION: Modern financial accounting is based on a double entry system. Described simply, double entry bookkeeping allows firms to maintain recor... Read More
12. THE IMPACTS OF ACCOUNTING INFORMATION ON NON-PROFIT ORGANIZATION IN OSOGBO (A CASE STUDY OF UNION BAPTIST CHURCH, OSOGBO, OSUN STATE)
CHAPTER ONE
INTRODUCTION: The applications of Accounting Information have contributed to the growth and development of every business entity. Non-profit making organization on the other hand has immensely benefit... Read More
13. THE IMPACTS OF ACCOUNTING INFORMATION ON NON-PROFIT ORGANIZATION IN OSOGBO (A CASE STUDY OF UNION BAPTIST CHURCH, OSOGBO, OSUN STATE)
CHAPTER ONE
INTRODUCTION: The applications of Accounting Information have contributed to the growth and development of every business entity. Non-profit making organization on the other hand has immensely benefit... Read More
14. THE POTENTIAL EFFECTS OF ACCOUNTING INFORMATION ON NON-PROFIT ORGANISATIONS (A CASE STUDY OF GRACE OF GOD MISSION AWKUNANAW, ENUGU STATE)
CHAPTER ONE
INTRODUCTION
The applications of Accounting Information have contributed to the growth and development of every business entity. Non-profit making organization on the other hand has immensely... Read More
15. THE IMPACT OF INFORMATION AND COMMUNICATION TECHNOLOGY (ICT) ON THE OPERATION OF AN ORGANIZATION
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY: Every organization, business, industry and government uses technology to convert its inputs into output to attain its organiz... Read More
16. THE EXTENT OF LIABILITY OF BANKS FOR E-BANKING FRAUD
CHAPTER ONE
INTRODUCTION
Background to the study: With the global use of progressively more sophisticated internet and information technology (Papazoglou, 2003), electronic ba... Read More
17. AN EXAMINATION OF THE EXTENT OF LIABILITY OF BANKS FOR E-BANKING FRAUD
CHAPTER ONE
INTRODUCTION
Background to the study: The utilisation of advanced internet and information technology on a global scale has led to the development of electronic ba... Read More
18. THE IMPACT OF ACCOUNTING INFORMATION ON THE PERFORMANCE OF NON PROFIT MAKING ORGANIZATIONS IN OSOGBO LOCAL GOVERNMENT AREA
CHAPTER ONE
INTRODUCTION
Background of the study: The word non-profit making organizations explained that the organizations are not established for the purpose of making profi... Read More
19. THE IMPACT OF AUDIT REPORT ON INVESTMENT IN FINANCIAL INSTITUTION
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY: Most business established nowadays, are not managed by the owners (shareholders... Read More
20. THE IMPACT OF AUDIT REPORT ON INVESTMENT IN FINANCIAL INSTITUTION
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY: Most business established nowadays, are not managed by the owners (shareholders... Read More
21. THE EFFECT OF ACCOUNTING INFORMATION SYSTEM (AIS) ON ORGANIZATIONAL PRODUCTIVITY OF FIRM
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY: The emerging global economic scenario characterized by advancement in information technology, rapid changes in production pro... Read More
22. ADOPTION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS IN FINANCIAL REP ORTING BY ACCOUNT OFFICERS IN TERTIARY INSTITUTION SOUTH-EAST NIGERIA
Background to the Study
The low level of accountability and transparency in financial reporting and management in the public sector in Nigeria engenders a high level of corruption. The public sector in Nigeria has suffered setbacks largely due to ineffective and inefficient management a... Read More
23. BOARD ATTRIBUTES, OWNERSHIP STRUCTURE AND REPORTING QUALITY IN A POST-IFRS REGIME: A DIFFERENCE-IN- DIFFERENCE REGRESSION TECHNIQUE
ABSTRACT
The study examined board attributes, ownership structure and reporting quality in a post-IFRS regime. The difficulties to control for confounding factors on accounting quality in IFRS reporting regime and the sensitivity of different measures of reporting quality motivated this... Read More
24. EFFECT OF THINK PAIR SHARE INSTRUCTIONAL STRATEGY ON SECONDARY SCHOOL STUDENT ACADEMIC ACHIEVEMENT RETENTION AND SELF EFFICIACY IN FINANCIAL ACCOUNTION IN ABIA STATE
Background to the Study
Business organizations are set up with the principal objectives of creating wealth for the owners and ensure the continuous growth of the entity. Business organizations are increasingly becoming more complex in their operations, thereby requiring accounting knowl... Read More