INTRODUCTION: In the twentieth Century, the banking world has seen a continuing process towards fully computerized operations.  At the start of the century there were few mechanical aids with all ledgers, passbook and account statements being written by hand.  By 1920s...

BACKGROUND OF THE STUDY: The banking system in Nigeria has undergone radical changes during the  35 years since independence . Banking developed from an industry which in 1960. was dominated by a small number of foreign owned banks into, one in which public sector ownership...

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...

ABSTRACT: This study was carried out to examine impediments in adopting international financial reporting standard in Nigeria with special reference to Federal Pay Office, Benin and Office of the Auditor-General for the Federation, Benin City.  Specifically, the study aimed to find...

Background of the study: The significance of internal control in Nigerian banks cannot be overstated. It is now considered a crucial aspect of organisational strength. This is primarily because a well-functioning control system is essential for maintaining an efficient accou...

Background of the study: The structure of the Nigerian economy is typical of an underdeveloped country. Over half of the gross domestic product (GDP) is accounted for by the primary sector with agriculture continuing to play an important role. The oil and gas sector, in particula...

BACKGROUND OF THE STUDY: Gender is clearly defined as the economic, social, and cultural characteristics, qualities, and opportunities associated with being either male or female. Men and women are fundamentally different in most civilizations, as seen by their a...

Background to the Study: Agriculture comes from the Latin words "ager," which means "field," and "cultura," which means "cultivation." This shows that crop cultivation was the oldest type of agriculture (Are, Igbokwe, Asadu, Bawa, 2010...

ABSTRACT: The study is focused on a  review of internal auditing and its  significance on the performance of insurance firms in nigeria shows that internal audit is useful in sustain achievement of organizational goals. Thus, internal audit...

Background to the Study​​​​​​​: The effectiveness of employees is influenced directly or indirectly by the conditions under which they are required to do their work, which affects worker per...

ABSTRACT: The industrialization of every nation emanates from the ability of private individuals and government in business to make optimum allocation of available resources in order to achieve future objectives. Business in the third world countries is char...

ABSTRACT: The industrialization of every nation emanates from the ability of private individuals and government in business to make optimum allocation of available resources in order to achieve future objectives. Business in the third world countries is char...

BACKGROUND OF THE STUDY: Almost every business worked toward achieving its intended, planned, and overall goals. Every company, especially small businesses, strives for efficiency and proper effectiveness, and the quality of accessible accounting information and...

ABSTRACT: This study examined the impact of the adoption of the International Financial Reporting Standards (IFRS) on earnings management in quoted manufacturing companies in Nigeria. Published Financial statements prepared under the Nigerian Statements of A...

ABSTRACT: The focus of this study is to examine accounting system in community banking using Ogui Community bank as case study. Survey research design was implored for the study and with the aid of convenient sampling method, the researcher purposively...

BACKGROUND OF THE STUDY: A historical examination of the Nigerian economy and its expansion reveals farming as the primary economic sector and the source of foreign exchange. Agriculture accounted for more than 80% of export profits and salaries in the 1960s, but...

ABSTRACT: The main focus  of this study is to examine the likely causes of fraud and ways of preventing it in Nigeria’s public sectors with special reference to Nigerian National Petroleum corporation (NNPC). The study adopted a survey research de...

ABSTRACT: This study was carried out to examine the  utilization of accounting systems for improving the performance of non-profit organizations using selected nonprofit organizations in Enugu State as case study. Specifically, the study aimed at e...

ABSTRACT: This research project aims to investigate the significance of Accounting Information and its role in the management of a business organisation. During the course of this study, particular attention was given to the banking sector. To effectively illustr...

ABSTRACT: The purpose of this research was to investigate the relationship between accounting information and the performance of financial institutions in the contemporary business landscape of Nigeria. The study focused on specific branches of First Bank located...

Abstract: Accounting is a body of knowledge which does not have a gingle definition, vicarious and several actions have come up with different definitions which reflects the period in the evolutionary  stages of accounting thoughts during which definitions were made.Thirty q...

ABSTRACT: This study was undertaken to examine management  of accounting methods as a tool for decision making in an organization adopted by Plastic Footwear Industry Limited, Port Harcourt. In order to actualize these objectives, structural questionnai...

ABSTRACT: This study was undertaken to examine management  of accounting methods as a tool for decision making in an organization adopted by Plastic Footwear Industry Limited, Port Harcourt. In order to actualize these objectives, structural questionnai...

BACKGROUND OF THE STUDY: In order to make economic decisions, all corporate organizations require information. Information, according to SINHA (2002), is an integrating force that combines organizational resources into a cohesive whole, directed toward the r...

ABSTRACT: The study examined the accounting information system and the growth of small and medium scale enterprises (a study of SME’s in Lagos metropolis). Two theories were used in the study to have a wide scope in the research, namely; the Contingenc...

Background Of Study: A farmer who planted corps expects results, just as a student who waits for an exam does. The same may be said for an investor. The farmer may be informed of the outcome in the form of a bountiful crop. A pupil would normally be satisfied with a result sheet...

ABSTRACT: In order to successfully accomplish the purpose for this research study, on the role of the Nigeria accountant question were formulated and a questionnaire comprising statement drawn from the research questions were prepared as well fro...

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...

ABSTRACT: An expansive wisdom is bought by experience learning teacheth more in one year than experience in twenty. Rogar Ascham (in the scholaoter). Furthermore, “it is impossible for a man to learn what the thinks he already know (Epictelus).On this note...

ABSTRACT: The research topic of this study is “effects of computerised accounting method and control system on production– a study of selected banks in Enugu Metropolis. The purpo...

ABSTRACT: The study examines the relationship between accounting principles and quality of financial reports in Nigerian brewery industry. The study explicitly assesses the impact of accounting ethical principles of disclosure, objectivity and integrity on the qu...

ABSTRACT: This study aimed to assess the impact of flooding on agricultural households in Delta State. The study focused on providing a detailed analysis of the socioeconomic characteristics of smallholder crop farmers in the designated area. It aimed to identify...

Background to the study: Taxes are the major contributor to government’s revenue and become an important issue in every country; therefore taxes are a crucial element in a firm. In maximizing shareholders’ wealth, company tries to minimize its tax burden. Shareholders...

INTRODUTION: Teaching and learning activities are interesting when instructional materials are used effectively and efficiently in a classroom-teaching situation. It is necessary for the teacher in the learning of Accounting in Nigeria to use visual aid material...

ABSTRACT: The main focus of this study is to assessing the impact of accounting software in the processing of accounting information using selected SME’s in Abuja as case study. The study adopted the survey research design and randomly enrolled participants...

ABSTRACT: This study was carried out to examine the assessment of audit expectation gap in Nigeria using ICAN Lagos state as the case study. Specifically, the study aimed at ascertaining the responsibility and reliability factors which contribute to the audi...

Background of the study: According to the World Health Organization (WHO), Female genital mutilation (FGM) is defined as all procedures which involve partial or total removal of the external female genitalia and/or injury to the female genital organs, whether for cultural or any...

Background of the study: Anaemia describes a situation in which there is a reduction of haemoglobin concentration in the blood of pregnant women to a level below 11g/dl. Anaemia is one of the most common nutritional deficiency di...

BACKGROUND OF THE STUDY: New product development process allows firms to deal with progressively intensive competition when facing challenges from rapidly changing market condition. Companies try to gain sustainable competitive advantages with continues innovation. These effort a...

BACKGROUND OF STUDY: Almost all sectors of the economy depend on oil. Any contemplation therefore of a possible scarcity or unavailability of the product will in no doubt stipulate unnecessary price hike of petroleum in the country (Sikkam, 2009). Arinze (20...

BACKGROUND TO THE STUDY: The effectiveness of accounting information as a tool for management decision cannot be over emphasized. Accounting keeps the financial score for a business, it call attention to the problem and the opportunities that comfort the enterpri...

BACKGROUND OF THE BODY: Privatization Appeared on standard dictionaries only in the early 1980s [it appeared in Webster new collegiate Dictionary is one of the radical methods through for thinning the government owned enterprises [which failed to maximize gr...

BACKGROUNG OF STUDY: Infectious diseases are a significant cause of morbidity and mortality worldwide, accounting for approximately 50% of all deaths in tropical countries and as much as 20% of deaths in the Americas. Despite the significant progress made in microbiology and the...

BACKGROUNG OF STUDY: Infectious diseases are a significant cause of morbidity and mortality worldwide, accounting for approximately 50% of all deaths in tropical countries and as much as 20% of deaths in the Americas. Despite the significant progress made in microbiology and the...

BACKGROUND OF THE STUDY: The impact of auditing in any organization is of vital importance that their growth and retardation depend on it. According to Nwabueze (2020) an audit is an independent examination of and expression of opinion of the financial statement...

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...

ABSTRACT: With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection has become an emerging topic of great importance for academic, research and industries. In this age of high technology, frau...

Background Of The Study: This is now a national issue. The increasing incidence of fraud and misappropriation of funds and property by Accounting officers and chief executive in the public sector of the Nigeria economy pose pertinent question as to whether auditi...

INTRODUCTION: Mobile wise geek (2011) defined fraud as a deliberate misrepresentation that causes a form of monetary losses. All of these are usually required for an act to be ...

Background of the study: According to study conducted by Cancer Research UK in 2021, cancer is the primary cause of death in countries all over the globe. The World Health Organization (WHO) ranks colorectal cancer (CRC) as the fourth leading cause of mortality f...