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...
View Details
A STUDY ON THE UTILISATION OF ACCOUNTING SYSTEMS TO ENHANCE THE PERFORMANCE OF NON-PROFIT ORGANISATIONS
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...
View Details
AN ASSESSMENT OF ACCOUNTING INFORMATION SYSTEM AND THE GROWTH OF SMALL AND MEDIUM SCALE ENTERPRISES IN NIGERIA
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...
View Details
AN ASSESSMENT OF FINANCIAL STATEMENT AND ITS USEFULNESS IN ASSESSING THE PERFORMANCE OF AN ORGANIZATION
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...
View Details
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...
View Details
AN EVALUATION OF ACCOUNTING AND ITS PROBLEMS IN SMALL AND MEDIUM SIZE INDUSTRIES
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...
View Details
ASSESSMENT OF AUDIT EXPECTATION GAP IN NIGERIA
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...
View Details
ASSESSMENT OF THE EFFECTIVENESS OF ACCOUNTING INFORMATION AS A TOOL FOR MANAGEMENT DECISION
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...
View Details
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...
View Details
FUNCTIONAL ACCOUNTING EDUCATION CURRICULUM FOR SUSTAINABLE YOUTH EMPOWERMENT
Background of the study: The primary goal of accounting education is to produce competent and ethical professional accountants capable of making a positive contribution over their lifetimes to the profession and society in which they work. In the face of increasing changes t...
View Details
EFFECT OF CAPITAL STRUCTURE ON THE PERFORMANCE OF NIGERIA MANUFACTURING FIRM (2008-2023)
ABSTRACT: Corporate managers often grapple with the challenge of determining the optimal blend of stock and debt in their capital structure to effectively enhance returns and maximise the value of their organisation. This study seeks to evaluate the impact o...
View Details
THE FIDUCIARY FRAUD DETECTION DUTY OF THE FORENSIC ACCOUNTANT IN NIGERIA
Background to the Study: The trend and the volume are increasing on a daily basis and all levels of the society are involved. The rich, the poor, the young and the elderly, the male and female all are neck deep in fraud and fraud related activities that say a lot about our m...
View Details
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...
View Details
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...
View Details
THE PROBLEMS MILITATING AGAINST EFFECTIVE TEACHING AND LEARNING OF ACCOUNTING IN JUNIOR SECONDARY SCHOOLS
CHAPTER ONE
Background of the Study: There are developments in the Nigerian education sector, which indicates some level of Accounting application in the secondary schools. The Federal government of Nigeria in the Natio...
View Details
THE PROBLEMS FACING PERSONAL INCOME, THE ADMINISTRATION IN RURAL COMMUNITIES
CHAPTER ONE
INTRODUCTION
BACKGROUND TO THE STUDY: Historically, the commonest enemy o the people of rural communities in all races or cultures is the tax collectors. In the bi...
View Details
THE ROLE OF AUDITORS IN A DEPRESSED ECONOMY (A CASE STUDY OF SELECTED BANKS)
CHAPTER ONE
INTRODUCTION: In the 60’s especially before the civil war in Nigeria cash crops from Agricultural sectors mining and a few others provide much of the foreign exchange earnings. In this period 70...
View Details
THE INDISPENSABILITY OF ACCOUNTING SYSTEM IN THE CONTROL OF PUBLIC EXPENDITURE
CHAPTER ONE
INTRODUCTION
BACKGROUND OF View Details
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...
View Details
THE IMPORTANCE OF ACCOUNTING CONCEPTS AND CONVENTIONS IN FINANCIAL STATEMENT PREPARATION
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY: Every single commercial organisation, regardless of whether it operates in the public or private sphere, was founded with the...
View Details
THE IMPORTANCE OF ACCOUNTING ON ORGANIZATIONS EFFECTIVENESS
CHAPTER ONE
INTRODUCTION
Background of study: In the early days, that is before the advent of modernization, the practice of accounting is not well pronounced in our organizat...
View Details
THE IMPACT OF FINANCIAL MANAGEMENT IN A CORPORATE ORGANIZATION
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY: Financial management involves all the activities of the financial managers concern with the rising of capital lining cash and...
View Details
THE IMPACT OF INTERNATIONAL FINANCIAL STANDARDS (IFRS) ON THE QUALITY OF FINANCIAL STATEMENTS
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY: This study sets out to examine whether the impact of International Financial Reporting Standards (IFRS) in Nigeria has improv...
View Details
THE EFFECT OF POST COVID-19 ON THE INTERNAL CONTROL SYSTEM IN BANKING INDUSTRY (GUARANTEE TRUST BANK)
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY: The word "audit" originates from the Latin word "audire," which literally translates to "to hear in...
View Details
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...
View Details
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...
View Details
THE EFFECT OF FINANCIAL ACCOUNTING REPORTING ON THE CORPORATE PERFORMANCE OF BUSINESS ORGANIZATION
CHAPTER ONE
INTRODUCTION
BACKGROUND OF THE STUDY: The impact of financial accounting reporting on the corporate performance of a business organization is becoming more apparen...
View Details
IMPROVING THE EFFECTIVENESS OF ACCOUNTING SYSTEM IN EDUCATION SECTOR
CHAPTER ONE
INTRODUCTION
BACKGROUND OF STUDY: Accounting aims, as an information system, to provide various users with different forms of useful information to meet their vari...
View Details
A COMPARATIVE ANALYSIS OF THE IMPACT OF INVENTORY VALUATION METHODS ON FINANCIAL REPORT STATEMENT IN SOME MANUFACTURING COMPANIES IN ENUGU STATE
ABSTRACT
This research work was conducted on with special reference to the impact inventoryvaluation methods has on financial report statements of manufacturing companies....
View Details
A COMPARATIVE STUDY ON THE CORROSION OF STAINLESS STEEL IN 1M HYDROCHLORIC ACID USING Tamarindus indica (TAMARIND) AND Terminalia catappa (TROPICAL ALMOND) LEAVES EXTRACTS AS INHIBITORS
ABSTRACT
The effectiveness of Terminalia catappa (tropical almond) and Tamarindus indica (tamarind) as corrosion inhibitors for stainless steel in 1M hydrochloric acid at 30°C, 40°C and 50°C was investigated in this research. The gravimetric method of analysis was employed f...
View Details
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...
View Details
CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND FINANCIAL PERFORMANCE OF SELECTED QUOTED FIRMS IN NIGERIA
ABSTRACT
This research examined the effect of corporate social responsibility disclosure on financial performance using selected listed firms in Nigeria. The focus is on the quoted non- financial firms. That is, those firms not covered by Banks and other financial institutions Act of 19...
View Details
EFFECT OF COMPUTER-AIDED INSTRUCTION ON STUDENTS’ ACADEMIC PERFORMANCE IN FINANCIAL ACCOUNTING IN FEDERAL COLLEGES OF EDUCATION, NORHT-WEST GEO- POLITICAL ZONE, NIGERIA
ABSTRACT
This study was conducted on the effects of computer-aided instruction on students‟ academic performance in financial accounting in Federal Colleges of Education; North- west Geo-political Zone, Nigeria. Four research questions were raised to guide the study. Four null hypothese...
View Details
EFFECT OF PUBLISHED FINANCIAL STATEMENT ON SHAREHOLDER INVESTMENT DECISION
1.1BACKGROUND OF THE STUDY
Each person like every business requires some measures of both financial position and financial performance in assessing his financial conditions. The financial position depicts one’s wealth at ascertain point in time while one’s financial performa...
View Details
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...
View Details