BUDGETINGA KEY TO PLANNING, CONTROLLING AND DECISION MAKING CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Over the years the budgeting system has been a traditional way of managing and controlling companies and manufacturing industry. For any… Continue Reading
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… Continue Reading
This research work on tax incentive as a catalyst for industrial development and economic growth in Nigeria was primarily undertaken to evaluate the effectiveness of tax incentives in developing the Nigerian economy, the extent to which individuals and companies have been responding to the incentive scheme, and how these incentives have… Continue Reading
This project has traced the evolution of Nigeria’s monetary policy and its performance since the early1980’s, to provide a background to the reviews; it discussed same theoretical aspects of monetary management. On the theoretical aspect it reviewed the concepts of monetary management, the objective of monetary policy and the… Continue Reading
IN ENUGU METROPOLIS Abstract This research work is aim at examining the practices and problems solid waste management with particular reference to IMT Campus III. The research choose the random sampling Technique based on the population concentration from three (3) location within the study area. The data… Continue Reading
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY An accounting system records, retains and reproduces financial information relating to financial transaction flows and financial position,a basic reality of modern economic life is the inter dependence of the business. There is… Continue Reading
EFFECTS OF INTERNAL CONTROL SYSTEM IN IMPLEMENTING THE PROCESS IN GOVERNMENT PARASTATALS CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY In Nigeria, successive governments, since independence have set up autonomous organizations with legal independence and powers, having the initiative of private enterprises to carry on developmental… Continue Reading
Cost–Volume–Profit (C–V–P) analysis is the analysis of the cost evolution models, which points out the relations between cost, production volume and profit. Cost-Volume-Profit (CVP) analysis from the accounting profession perception is a managerial accounting technique that is concerned with the effect of sales volume and product… Continue Reading
The first decade of the twenty-first century experienced a tsunami or blizzard in the number of reported corporate scandals, frauds, and failures (Ball, 2009). According to Oseni (2017) the nature of such fraud rendered traditional auditing and investigation inefficient and ineffective in fraud detection and prevention. Statutory audit… Continue Reading
Auditing is a systematic examination of books, accounts, documents and vouchers of an organization to ascertain how far the financial statements present a true and fair view of the concern. It also ensures that the books of accounts are properly maintained by the concern as required by law. Auditing is defined as a systematic and… Continue Reading
There exists divergence of opinion in literature on the relationship between capital structure and firms financial performance. This mix of opinions makes the direction of the relationship between debt holders and equity holders to be controversial. Therefore, this study investigated the impact of capital structure on financial… Continue Reading
The issue of corporate tax avoidance hasreceived vast empirical examination in Western academe. This vast examination has however not been echoed in respect of research interest ontax avoidance in corporate entities in Nigeria.This study therefore sought to provide empirical evidence on whether internal corporate governance mechanisms… Continue Reading
EFFECTS OF ENVIRONMENTAL ACCOUNTING AND REPORTING ON CORPORATE PERFORMANCE (A STUDY OF SELECTED OIL AND GAS COMPANIES IN NIGERIA) ABSTRACT This study examines the Effect of environmental accounting and reporting on corporate performance. The study adopted a cross section descriptive survey research design and covers a period of ten years. Data… Continue Reading
This paper empirically investigates the impact of exchange rate on the Nigeria External sector (the balance of payments position) using the Ordinary Least Square (OLS) method of estimation for data covering the period between 1970 and 2008. We found that exchange rate has a significant impact on the balance of payments position. The… Continue Reading
Nigeria is richly blessed with oil and gas among other mineral resources, but the over dependence on oil revenue for the economic development of the country has left much to be deserved. According to Ariyo (1997) Nigeria’s over dependence on oil revenue to the total neglect of other revenue source was encouraged by the oil boom of… Continue Reading
CHAPTER ONE 1.1INTRODUCTION Concern about corporate governance has developed historically in response to major crises of confidence, fraud and market failure and with it development of advances in our thinking about the socio economic role and contribution of corporate entities (Nerd berg 2007). In recent times the perverseness of corporate… Continue Reading
Taking financing decision is one of the major functions of a financial manager. A corporation may decide to use all equity capital or a combination of debt and equity capital. However, the decision to use debt as part of a corporation capital is important as it can magnify shareholders returns and also increase the risk of such returns. … Continue Reading
This study, reviews the impact of government expenditure on Nigerian economy. Government expenditure is a veritable fiscal policy tools for advancing economic growth and development in most countries of the world. Despite the fact that government expenditure is essential for growth and development, the situation in Nigeria is such that… Continue Reading
The purpose of this project is to examine the level of acceptability between the self assessment scheme and voluntary tax compliance. Samples of ninety (90) respondents were taken and a rate of return was 92.2%. Data collected was from both the primary and secondary sources as well as questionnaire were used in order to achieve the… Continue Reading
CHAPTER ONE INTRODUCTION Taxation is one of the oldest and most important sources of government revenue in Nigeria. It has been in existence even before the amalgamation of Nigeria in 1914 as a political entity. It occupies a central place in the revenue generation of the government and control. Oil and crude oil production and the revenue derived… Continue Reading
The broad objective of the study is to examine the impact of ethics on accounting practice in Nigeria. The specific objectives was to examine if ethics improves accounting practices, if corporate governance improves compliance with ethical standards and if accounting regulatory bodies affects ethical standards. The survey research design… Continue Reading
The study examined the impact of corporate social responsibility on the financial performance of Quoted Conglomerates in Nigeria. The research design adopted by the study is correlational and the population constitutes of the eight (8) conglomerate companies quoted on the Nigeria Stock Exchange as at 31st December 2011. Due to the data… Continue Reading
Capital market anywhere in the world is a structure market. It’s comprises of institution through which medium and long-term funds can be raised for industries in the Nigerian economy. However, some industries both potential and actual are oblivious for the Role and importance of the capital market in the development of industries… Continue Reading
CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY Financial outrage the world and the recent collapse of foremost corporate institution in the united states of America, south East Asia, Europe and Nigeria such as Enron corporation, world com, Arthur Anderson, lever brothers and Cadbury have shaken investors faith in the capital markets and… Continue Reading
CHAPTER ONE INTRODUCTION 1.1Background to the Study Accounting provides a vital service to broad and diverse users. Investors use financial accounting information for investment decisions, governments agencies need it particularly for tax purposes while regulatory agencies use it to determine whether existing statutory pronouncement are complied… Continue Reading