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1. TAXATION AND IT'S EFFECT ON NIGERIA ECONOMY

1 Student Researchers

Background of the Study

Taxation is an essential mechanism by which governments earn income to finance public services and infrastructure. The efficacy of a tax system can have a substantial impact on a country's economic growth and stability. The taxation system in Nigeria has been a topic of significant discussion due to its intricate and frequently ineffective nature. In the past, the tax system in Nigeria has been marked by the presence of m...

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2. AN APPRAISAL OF FINANCIAL ACCOUNTING CHALLENGES IN MULTINATIONAL CORPORATIONS (MNCs)

1 Student Researchers Quantitative

ABSTRACT

This study provides AN APPRAISAL OF FINANCIAL ACCOUNTING CHALLENGES IN MULTINATIONAL CORPORATIONS (MNCs), focusing on understanding the key issues, evaluating their impact on financial reporting, and assessing the strategies employed to address them. A survey design was chosen to collect comprehensive data from accounting professionals working in MNCs. Using Taro Yamane's formula, a sample size of 260 respondents was determined to ensure statistical significance and rel...

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3. THE INFLUENCE OF FINANCIAL ACCOUNTING ON COMPANY VALUATION

1 Student Researchers Quantitative

ABSTRACT

THE INFLUENCE OF FINANCIAL ACCOUNTING ON COMPANY VALUATION is the focus of this study, with objectives to understand the key accounting metrics that impact valuation, evaluate the challenges in accurate valuation, and assess the implications for investors and stakeholders. A survey design is selected to gather detailed insights from financial analysts and valuation experts. Using Taro Yamane's formula, a sample size of 270 respondents was determined to ensure the reliab...

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4. THE ROLE OF FINANCIAL ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITY (CSR) REPORTING

1 Student Researchers Quantitative

ABSTRACT

This study explores THE ROLE OF FINANCIAL ACCOUNTING AND CORPORATE SOCIAL RESPONSIBILITY (CSR) REPORTING, aiming to understand how accounting practices support CSR initiatives, identify challenges in integrating CSR with financial reporting, and evaluate the overall impact on corporate reputation and stakeholder engagement. A survey design is employed to gather data from professionals involved in CSR and financial accounting. Using Taro Yamane's formula, a sample size o...

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5. THE EFFECT OF FINANCIAL ACCOUNTING TRANSPARENCY ON STOCK MARKET PERFORMANCE

1 Student Researchers Quantitative

ABSTRACT

THE EFFECT OF FINANCIAL ACCOUNTING TRANSPARENCY ON STOCK MARKET PERFORMANCE is examined in this study, aiming to understand the relationship between transparent financial reporting and market outcomes, identify challenges to achieving transparency, and evaluate the implications for investors and regulators. A survey design was chosen for its ability to collect extensive data from market participants and accounting professionals. Taro Yamane's formula was used to derive...

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6. THE IMPACT OF FINANCIAL ACCOUNTING ON INVESTMENT DECISION-MAKING

1 Student Researchers Quantitative

ABSTRACT

This study investigates THE IMPACT OF FINANCIAL ACCOUNTING ON INVESTMENT DECISION-MAKING, with objectives to understand the role of financial statements, evaluate the challenges faced by investors, and assess the overall influence on investment choices. A survey design is selected to gather detailed insights from a broad range of investors and financial analysts. Using Taro Yamane's formula, a sample size of 300 respondents was determined to ensure the accuracy and reli...

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7. A COMPARATIVE STUDY OF IFRS AND GAAP IN THE FINANCIAL REPORTING OF MULTINATIONAL COMPANIES

1 Student Researchers Quantitative

ABSTRACT

This COMPARATIVE STUDY OF IFRS AND GAAP aims to understand the differences between these accounting standards, evaluate their impact on financial reporting, and assess the challenges of transitioning between them. A survey design is employed to collect data from accounting professionals experienced with both standards. Using Taro Yamane's formula, a sample size of 310 respondents was determined to ensure statistical significance and reliability. The research is conducte...

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8. THE ROLE OF FINANCIAL ACCOUNTING IN CORPORATE GOVERNANCE

1 Student Researchers Quantitative

ABSTRACT

THE ROLE OF FINANCIAL ACCOUNTING IN CORPORATE GOVERNANCE is examined in this study, with objectives to understand the responsibilities of accountants, identify the challenges they face, and evaluate the impact on governance practices. A survey design was selected to gather data from a wide range of professionals, providing a comprehensive view of the topic. Using Taro Yamane's formula, a sample size of 320 respondents was determined, ensuring accuracy and reliability. T...

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9. AN ANALYSIS OF FINANCIAL STATEMENTS IN PREDICTING COMPANY BANKRUPTCY,

1 Student Researchers Quantitative

ABSTRACT

This study provides AN ANALYSIS OF FINANCIAL STATEMENTS IN PREDICTING COMPANY BANKRUPTCY, with objectives to understand the predictive indicators, evaluate the accuracy of financial ratios, and assess the implications for stakeholders. A survey design was employed to gather data from industry professionals, justified by its ability to provide detailed insights into financial statement analysis. Using Taro Yamane's formula, a sample size of 330 respondents was determined...

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10. THE IMPACT OF FINANCIAL ACCOUNTING STANDARDS ON SMALL AND MEDIUM-SIZED ENTERPRISES (SMES)

1 Student Researchers Quantitative

ABSTRACT

THE IMPACT OF FINANCIAL ACCOUNTING STANDARDS ON SMALL AND MEDIUM-SIZED ENTERPRISES (SMES) is investigated in this study, focusing on the implementation challenges, benefits, and overall financial performance outcomes. A survey design was selected to capture comprehensive data from a diverse group of SMEs. Using Taro Yamane's formula, a sample size of 340 respondents was determined, ensuring statistical significance and reliability. The research is conducted in Lagos, a...

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11. THE IMPACT OF ETHICS AND PROFESSIONALISM IN FUND ACCOUNTING SERVICES

1 Student Researchers Quantitative

ABSTRACT

This study explores THE IMPACT OF ETHICS AND PROFESSIONALISM IN FUND ACCOUNTING SERVICES, aiming to understand their influence on trust, transparency, and overall fund performance. A survey design was chosen to gather detailed insights from a broad range of professionals in the field. Taro Yamane's formula was used to derive a sample size of 350 respondents, ensuring the accuracy and reliability of the data. The case study is conducted in Abuja, where regulatory oversig...

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12. THE IMPACT OF ACCOUNTING FOR LIQUIDITY AND CASH MANAGEMENT

1 Student Researchers Quantitative

ABSTRACT

This study examines THE IMPACT OF ACCOUNTING FOR LIQUIDITY AND CASH MANAGEMENT in funds, with objectives to understand the current practices, identify key challenges, and evaluate the effects on fund performance. A survey design is selected for its ability to collect extensive data from industry professionals, providing a comprehensive view of the topic. Using Taro Yamane's formula, a sample size of 360 respondents was determined to ensure reliability and representative...

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13. THE ROLE OF FUND ACCOUNTANTS IN INVESTMENT RISK ASSESSMENT

1 Student Researchers Quantitative

ABSTRACT

THE ROLE OF FUND ACCOUNTANTS IN INVESTMENT RISK ASSESSMENT is the focus of this study, with objectives to examine their responsibilities, the challenges they face, and the impact of their work on risk management. A survey design is employed to gather detailed information from a large sample of professionals, justified by its ability to provide comprehensive and diverse insights. Using Taro Yamane's formula, a sample size of 300 respondents was determined, ensuring the d...

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14. AN APPRAISAL OF FUND ACCOUNTING FOR DISTRESSED DEBT AND RESTRUCTURING,

1 Student Researchers Quantitative

ABSTRACT

This study provides AN APPRAISAL OF FUND ACCOUNTING FOR DISTRESSED DEBT AND RESTRUCTURING, focusing on understanding the current practices, identifying key challenges, and evaluating the outcomes for stakeholders. A survey design is selected to collect quantitative data from industry professionals, justified by its ability to capture comprehensive insights. Taro Yamane's formula was used to determine a sample size of 310 respondents, ensuring reliability and representat...

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15. THE ROLE OF ACCOUNTING IN FUND GOVERNANCE AND FIDUCIARY DUTIES

1 Student Researchers Quantitative

THE ROLE OF ACCOUNTING IN FUND GOVERNANCE AND FIDUCIARY DUTIES is explored in this study, with objectives to understand the responsibilities of accountants, the challenges they face, and the impact on fund governance. A survey design is utilized to gather data from a wide array of professionals, justified by its ability to provide detailed and diverse insights. Using Taro Yamane's formula, a sample size of 320 respondents was determined, ensuring accuracy and reliability. The research foc...

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16. THE IMPACT OF CULTURAL FACTORS ON FUND ACCOUNTING PRACTICES

1 Student Researchers Quantitative

ABSTRACT

This study investigates THE IMPACT OF CULTURAL FACTORS ON FUND ACCOUNTING PRACTICES, aiming to understand how cultural differences influence accounting methods, the challenges posed by these differences, and the strategies employed to manage them. A survey design is selected to collect detailed data from a diverse range of professionals, justified by its ability to provide comprehensive insights. Taro Yamane's formula was used to calculate a sample size of 330 responden...

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17. FUND ACCOUNTING FOR ENERGY AND NATURAL RESOURCES

1 Student Researchers Quantitative

ABSTRACT

 

FUND ACCOUNTING FOR ENERGY AND NATURAL RESOURCES is examined in this study, with objectives including understanding current practices, identifying challenges, and evaluating the future potential of these sectors in fund accounting. A survey design is employed to gather data from professionals in the field, justified by its ability to capture a wide range of perspectives. Using Taro Yamane's formula, a sample size of 340 respondents was determined, ensur...

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18. THE IMPACT OF ACCOUNTING FOR INVESTMENT PERFORMANCE ATTRIBUTION

1 Student Researchers Quantitative

ABSTRACT

This study evaluates THE IMPACT OF ACCOUNTING FOR INVESTMENT PERFORMANCE ATTRIBUTION, with objectives to understand the methodologies used, the challenges encountered, and the implications for fund management. A survey design is utilized to collect quantitative data from industry professionals, justified by its ability to provide comprehensive insights. Taro Yamane's formula was used to determine a sample size of 350 respondents, ensuring reliability and representativen...

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19. THE ROLE OF FUND ACCOUNTANTS IN COMPLIANCE AUDITS

1 Student Researchers Quantitative

ABSTRACT

 

THE ROLE OF FUND ACCOUNTANTS IN COMPLIANCE AUDITS is the focus of this study, with objectives to examine their responsibilities, the challenges they face, and their impact on audit outcomes. A survey design was selected for its ability to gather detailed information from a large sample of professionals. Using Taro Yamane's formula, a sample size of 360 respondents was determined, ensuring the data's reliability and accuracy. The research is conducte...

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20. THE IMPACT OF FUND ACCOUNTING FOR CRYPTOCURRENCY AND DIGITAL ASSETS

1 Student Researchers Quantitative

ABSTRACT

 

This study investigates THE IMPACT OF FUND ACCOUNTING FOR CRYPTOCURRENCY AND DIGITAL ASSETS, focusing on the adaptation of traditional accounting methods, the challenges of valuation and reporting, and the implications for regulatory compliance. A survey design is employed to capture the insights of professionals in the field, justified by its ability to gather comprehensive and diverse data. Taro Yamane's formula was used to calculate a sample size of...

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21. THE IMPACT OF ACCOUNTING FOR FUND MERGERS AND LIQUIDATIONS

1 Student Researchers Quantitative

ABSTRACT

 

THE IMPACT OF ACCOUNTING FOR FUND MERGERS AND LIQUIDATIONS is explored in this study, aiming to understand the procedures involved, the challenges faced during these processes, and the outcomes for stakeholders. A survey design was chosen to collect quantitative data from a wide array of industry professionals, justifying its use by the depth and breadth of information it can provide. Using Taro Yamane's formula, the sample size was determined to be 380...

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22. THE EFFECTS OF REGULATORY CHANGES ON FUND ACCOUNTING PRACTICES

1 Student Researchers Quantitative

ABSTRACT

 

This research examines THE EFFECTS OF REGULATORY CHANGES ON FUND ACCOUNTING PRACTICES, with objectives including the identification of recent regulatory shifts, their impacts on accounting practices, and the adaptive strategies employed by fund accountants. A survey design was selected for its effectiveness in capturing diverse perspectives from professionals across the industry. Taro Yamane's formula was used to derive a sample size of 350 respondents,...

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23. THE PROSPECTS AND CHALLENGES OF FUND ACCOUNTING FOR INFRASTRUCTURE AND REAL ASSETS

1 Student Researchers Quantitative

ABSTRACT

 

This study aims to explore THE PROSPECTS AND CHALLENGES OF FUND ACCOUNTING FOR INFRASTRUCTURE AND REAL ASSETS, investigating three core objectives: understanding the current practices, identifying key challenges, and evaluating the future potential for infrastructure and real assets in fund accounting. The research employs a survey design, justified by its ability to gather detailed insights from a broad range of practitioners. Utilizing Taro Yamane's f...

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24. THE ROLE OF ACCOUNTING FOR PRIVATE DEBT FUNDS AND CREDIT STRATEGIES

1 Student Researchers Quantitative

Abstract: THE ROLE OF ACCOUNTING FOR PRIVATE DEBT FUNDS AND CREDIT STRATEGIES

This study aims to: (1) investigate the accounting requirements for private debt funds, (2) assess the impact of credit strategies on fund performance, and (3) evaluate the regulatory compliance aspects of private debt fund accounting. A survey design was used to collect data from 330 accountants in Enugu, with the sample size determined using Taro Yamane's formula. Enugu was chosen for its growing fin...

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25. THE ROLE OF FUND ACCOUNTANTS IN INVESTMENT VALUATION

1 Student Researchers Quantitative

Abstract: THE ROLE OF FUND ACCOUNTANTS IN INVESTMENT VALUATION

This study aims to: (1) analyze the critical role of fund accountants in investment valuation, (2) identify the challenges faced during the valuation process, and (3) propose best practices for accurate and reliable investment valuation. A survey design was employed to collect data from 340 fund accountants in Lagos, with the sample size determined using Taro Yamane's formula. Lagos was chosen due to its dynamic fina...

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26. AN ASSESSMENT OF FUND ACCOUNTING FOR FAMILY OFFICES AND HIGH-NET-WORTH CLIENTS

1 Student Researchers

Abstract: AN ASSESSMENT OF FUND ACCOUNTING FOR FAMILY OFFICES AND HIGH-NET-WORTH CLIENTS

This study aims to: (1) investigate the unique accounting requirements for family offices, (2) assess the financial management practices for high-net-worth clients, and (3) evaluate the regulatory compliance aspects of fund accounting for this segment. A survey design was utilized to gather data from 320 accountants and financial advisors in Abuja, determined using Taro Yamane's formula. Abu...

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27. AN APPRAISAL OF ACCOUNTING FOR DISTRESSED ASSET FUNDS AND WORKOUTS

1 Student Researchers Quantitative

Abstract: AN APPRAISAL OF ACCOUNTING FOR DISTRESSED ASSET FUNDS AND WORKOUTS

This study aims to: (1) examine the accounting practices for distressed asset funds, (2) evaluate the challenges in valuing distressed assets, and (3) propose best practices for accounting during asset workouts. A survey design was adopted to gather data from 330 accountants and financial analysts in Port Harcourt, with the sample size determined using Taro Yamane’s formula. Port Harcourt was chosen d...

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28. THE IMPACT OF TECHNOLOGICAL ADVANCEMENTS ON FUND ACCOUNTING

1 Student Researchers Quantitative

Abstract: THE IMPACT OF TECHNOLOGICAL ADVANCEMENTS ON FUND ACCOUNTING

This study aims to: (1) explore the role of technological advancements in enhancing fund accounting efficiency, (2) assess the adoption rates of advanced accounting technologies among fund accountants, and (3) evaluate the impact of technology on the accuracy and reliability of fund accounting. A survey design was used to collect data from 360 fund accountants in Lagos, with the sample size determined using Taro Y...

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29. THE IMPACT OF FUND ACCOUNTING FOR SOVEREIGN WEALTH FUNDS

1 Student Researchers Quantitative

Abstract: THE IMPACT OF FUND ACCOUNTING FOR SOVEREIGN WEALTH FUNDS

This study aims to: (1) investigate the unique accounting challenges of sovereign wealth funds (SWFs), (2) evaluate the impact of SWF investments on national economies, and (3) assess the regulatory frameworks governing SWF accounting. A survey design was employed to collect data from 320 accountants and financial managers involved with SWFs in Abuja, with the sample size determined using Taro Yamane's formula. A...

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30. THE IMPACT OF ACCOUNTING FOR FUND EXPENSES AND FEE STRUCTURES

1 Student Researchers Quantitative

Abstract: THE IMPACT OF ACCOUNTING FOR FUND EXPENSES AND FEE STRUCTURES

This study aims to: (1) analyze the impact of fund expenses on overall fund performance, (2) assess the transparency and fairness of fee structures in fund accounting, and (3) evaluate the regulatory compliance of expense and fee disclosures. A survey design was utilized to gather data from 350 fund accountants and financial analysts in Lagos, determined using Taro Yamane's formula to ensure a statistically...

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31. THE ROLE OF FUND ACCOUNTANTS IN FUND PERFORMANCE ANALYSIS

1 Student Researchers Quantitative

Abstract: THE ROLE OF FUND ACCOUNTANTS IN FUND PERFORMANCE ANALYSIS

This study aims to: (1) evaluate the role of fund accountants in fund performance analysis, (2) identify the key performance indicators used in fund analysis, and (3) propose strategies for improving fund performance reporting. A survey design was used to collect data from 340 fund accountants in Uyo, with the sample size determined using Taro Yamane’s formula. Uyo was chosen for its growing financial sector....

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32. THE ROLE OF ACCOUNTING FOR TAX-EXEMPT INVESTMENT FUNDS

1 Student Researchers Quantitative

Abstract: THE ROLE OF ACCOUNTING FOR TAX-EXEMPT INVESTMENT FUNDS

The objectives of this study are to: (1) analyze the accounting requirements for tax-exempt investment funds, (2) understand the challenges faced by accountants in this sector, and (3) evaluate the regulatory compliance aspects of tax-exempt fund accounting. A survey design was employed to gather data from 350 accountants in Abuja, determined using Taro Yamane's formula. Abuja was selected for its concentration of...

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33. THE EFFECT OF POLITICAL FACTORS ON FUND ACCOUNTING PRACTICES

1 Student Researchers Quantitative

Abstract: THE EFFECT OF POLITICAL FACTORS ON FUND ACCOUNTING PRACTICES

This study aims to: (1) explore the influence of political factors on fund accounting practices, (2) identify key political risks affecting fund management, and (3) assess the adaptability of accounting standards to political changes. A survey design was used to collect data from 360 fund accountants in Sokoto, with the sample size determined using Taro Yamane’s formula. Sokoto was chosen for its unique pol...

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34. THE IMPACT OF FUND ACCOUNTING FOR STRUCTURED FINANCE PRODUCTS

1 Student Researchers Quantitative

Abstract: THE IMPACT OF FUND ACCOUNTING FOR STRUCTURED FINANCE PRODUCTS

This study aims to: (1) investigate the accounting complexities of structured finance products, (2) assess the impact of these products on fund accounting, and (3) propose improvements for accounting practices in structured finance. A survey design was adopted to gather data from 370 fund accountants in Lagos, with the sample size determined using Taro Yamane’s formula. Lagos was chosen for its significant...

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35. THE ROLE OF ACCOUNTING FOR PRIVATE PLACEMENT FUNDS AND OFFERINGS

1 Student Researchers Quantitative

Abstract: THE ROLE OF ACCOUNTING FOR PRIVATE PLACEMENT FUNDS AND OFFERINGS

The objectives of this study are to: (1) analyze the accounting requirements for private placement funds, (2) understand the challenges in accounting for private offerings, and (3) evaluate the regulatory compliance aspects of private placement accounting. A survey design was used to collect data from 340 accountants in Enugu, with the sample size derived using Taro Yamane’s formula. Enugu was chosen fo...

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36. THE ROLE OF FUND ACCOUNTANTS IN FUND ADMINISTRATION

1 Student Researchers Quantitative

Abstract: THE ROLE OF FUND ACCOUNTANTS IN FUND ADMINISTRATION

This study aims to: (1) evaluate the role of fund accountants in fund administration, (2) identify the challenges faced by fund accountants in administrative tasks, and (3) propose strategies for improving fund administration efficiency. A survey design was employed to gather data from 350 fund accountants in Ogun, determined using Taro Yamane's formula. Ogun was selected for its growing financial sector. The survey i...

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37. THE IMPACT OF ECONOMIC FACTORS ON FUND ACCOUNTING STANDARDS

1 Student Researchers Quantitative

Abstract: THE IMPACT OF ECONOMIC FACTORS ON FUND ACCOUNTING STANDARDS

The objectives of this study are to: (1) explore the effect of economic fluctuations on fund accounting standards, (2) identify key economic indicators influencing accounting practices, and (3) assess the resilience of accounting standards to economic changes. A survey design was used to collect data from 360 fund accountants in Kano, with the sample size determined using Taro Yamane’s formula. Kano was chos...

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38. THE IMPACT OF FUND ACCOUNTING FOR INSURANCE AND REINSURANCE COMPANIES

1 Student Researchers Quantitative

Abstract: THE IMPACT OF FUND ACCOUNTING FOR INSURANCE AND REINSURANCE COMPANIES

This study aims to: (1) investigate the unique accounting requirements for insurance and reinsurance companies, (2) understand the challenges faced by fund accountants in this sector, and (3) propose improvements for accounting practices in the insurance industry. A survey design was adopted to gather data from 340 fund accountants in Kaduna, using Taro Yamane’s formula to determine the sample size...

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39. ACCOUNTING FOR HEDGE FUND STRATEGIES AND DERIVATIVES

1 Student Researchers Quantitative

Abstract: ACCOUNTING FOR HEDGE FUND STRATEGIES AND DERIVATIVES

The objectives of this study are to: (1) examine the accounting complexities associated with hedge fund strategies, (2) assess the impact of derivatives on hedge fund accounting, and (3) evaluate the regulatory requirements for hedge fund reporting. A survey design was utilized to collect data from 380 hedge fund accountants in Lagos, derived using Taro Yamane’s formula to ensure a representative sample. Lagos was...

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40. THE ROLE OF FUND ACCOUNTANTS IN DUE DILIGENCE PROCESSES

1 Student Researchers Quantitative

Abstract: THE ROLE OF FUND ACCOUNTANTS IN DUE DILIGENCE PROCESSES

This study aims to: (1) analyze the critical functions of fund accountants in the due diligence process, (2) identify the challenges faced by fund accountants during due diligence, and (3) propose best practices for enhancing due diligence efficiency. A survey design was employed to gather data from 300 fund accountants in Port Harcourt, selected using Taro Yamane's formula to ensure a statistically valid sample....

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41. THE ROLE OF ACCOUNTING FOR IMPACT INVESTING AND SOCIAL ENTERPRISES

1 Student Researchers Quantitative

Abstract: THE ROLE OF ACCOUNTING FOR IMPACT INVESTING AND SOCIAL ENTERPRISES

The objectives of this study are to: (1) explore the unique accounting requirements for impact investing, (2) understand the role of accounting in the sustainability of social enterprises, and (3) evaluate the integration of social impact metrics into financial reporting. A survey design was chosen to collect quantitative and qualitative data from accounting professionals and social enterprise managers in A...

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42. THE EFFECT OF DEMOGRAPHIC SHIFTS ON FUND ACCOUNTING PRACTICES

1 Student Researchers Quantitative

Abstract: THE EFFECT OF DEMOGRAPHIC SHIFTS ON FUND ACCOUNTING PRACTICES

This study aims to: (1) investigate the influence of demographic changes on fund accounting practices, (2) identify key demographic factors affecting fund management, and (3) assess the adaptability of current accounting frameworks to demographic shifts. A survey design was adopted due to its effectiveness in gathering detailed information from a broad population efficiently. The sample size of 400 fund accounti...

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43. AN ASSESSMENT OF FUND ACCOUNTING IN VENTURE CAPITAL INVESTMENTS

1 Student Researchers Quantitative

Abstract: AN ASSESSMENT OF FUND ACCOUNTING IN VENTURE CAPITAL INVESTMENTS

The objectives of this study are to: (1) analyze the specific accounting requirements for venture capital investments; (2) assess the impact of accurate accounting on the performance and valuation of venture capital funds; and (3) identify the challenges and best practices in managing venture capital investments. A survey research design was chosen to gather data from industry professionals. Using Taro Yamane&...

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44. THE IMPACT OF ACCOUNTING FOR INVESTMENT PORTFOLIOS AND SECURITIES

1 Student Researchers Quantitative

Abstract: THE IMPACT OF ACCOUNTING FOR INVESTMENT PORTFOLIOS AND SECURITIES

This study aims to: (1) evaluate the unique accounting requirements for investment portfolios and securities; (2) assess the impact of accurate accounting on portfolio performance and investor confidence; and (3) identify the challenges and best practices in managing investment portfolios. A survey research design was employed to collect data from a diverse group of professionals. Using Taro Yamane's for...

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45. THE ROLE OF FUND ACCOUNTANTS IN PERFORMANCE MEASUREMENT

1 Student Researchers Quantitative

Abstract: THE ROLE OF FUND ACCOUNTANTS IN PERFORMANCE MEASUREMENT

The primary objectives of this study are to: (1) analyze the role of fund accountants in performance measurement; (2) assess the impact of accurate performance reporting on investment decisions; and (3) explore the tools and techniques used by fund accountants to measure and report performance. A survey research design was chosen for its ability to gather extensive data from a broad spectrum of professionals. Using Ta...

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46. THE IMPACT OF ENVIRONMENTAL FACTORS ON FUND ACCOUNTING

1 Student Researchers Quantitative

Abstract: THE IMPACT OF ENVIRONMENTAL FACTORS ON FUND ACCOUNTING

This research aims to: (1) evaluate the influence of environmental factors on fund accounting practices; (2) assess the impact of environmental risks on financial reporting and fund performance; and (3) explore the role of fund accountants in managing environmental risks. A survey research design was selected to collect data from industry professionals. Using Taro Yamane's formula, a sample size of 280 fund account...

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47. THE IMPACT OF FUND ACCOUNTING FOR NONPROFIT ORGANIZATIONS AND CHARITIES

1 Student Researchers Quantitative

Abstract: THE IMPACT OF FUND ACCOUNTING FOR NONPROFIT ORGANIZATIONS AND CHARITIES

The objectives of this study are to: (1) analyze the specific accounting requirements for nonprofit organizations and charities; (2) assess the impact of accurate fund accounting on financial transparency and donor trust; and (3) identify the challenges and best practices in managing funds for nonprofits. A survey research design was chosen to gather data from a diverse group of industry professionals....

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48. THE ROLE OF ACCOUNTING IN REAL ESTATE INVESTMENT FUNDS (REITs)

1 Student Researchers Quantitative

Abstract: THE ROLE OF ACCOUNTING IN REAL ESTATE INVESTMENT FUNDS (REITs)

This study aims to: (1) evaluate the unique accounting requirements for Real Estate Investment Trusts (REITs); (2) assess the impact of accurate accounting on the performance and transparency of REITs; and (3) identify the challenges and best practices in REIT accounting. A survey research design was employed to gather data from industry professionals. Using Taro Yamane's formula, a sample size of 290 accou...

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49. THE ROLE OF FUND ACCOUNTANTS IN RISK ASSESSMENT AND MANAGEMENT

1 Student Researchers Quantitative

Abstract: THE ROLE OF FUND ACCOUNTANTS IN RISK ASSESSMENT AND MANAGEMENT

The primary objectives of this study are to: (1) analyze the critical role of fund accountants in risk assessment and management; (2) evaluate the impact of accurate risk reporting on investment decisions; and (3) explore the tools and techniques used by fund accountants to manage financial risks. A survey research design was selected for its effectiveness in collecting data from a broad spectrum of professiona...

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50. THE IMPACT OF SUSTAINABILITY REPORTING IN FUND ACCOUNTING

1 Student Researchers Quantitative

Abstract: THE IMPACT OF SUSTAINABILITY REPORTING IN FUND ACCOUNTING

This research aims to: (1) evaluate the role of sustainability reporting in fund accounting; (2) assess the impact of sustainability disclosures on investor confidence and decision-making; and (3) identify the challenges and benefits of integrating sustainability reporting into fund accounting practices. A survey research design was employed to collect quantitative data from industry professionals. Based on Taro Yam...

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51. AN ASSESSMENT OF FUND ACCOUNTING FOR ENDOWMENTS AND FOUNDATIONS

1 Student Researchers Quantitative

Abstract: AN ASSESSMENT OF FUND ACCOUNTING FOR ENDOWMENTS AND FOUNDATIONS

The study aims to: (1) analyze the unique accounting requirements of endowments and foundations; (2) assess the impact of accurate fund accounting on financial sustainability and donor confidence; and (3) identify the challenges and best practices in managing endowment funds. A survey research design was chosen to gather data from a wide range of industry professionals. Using Taro Yamane's formula, a sampl...

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52. THE EFFECT OF DIGITALIZATION ON FUND ACCOUNTING PROCESSES

1 Student Researchers Quantitative

Abstract: THE EFFECT OF DIGITALIZATION ON FUND ACCOUNTING PROCESSES

The primary objectives of this study are to: (1) evaluate how digitalization has transformed fund accounting processes; (2) assess the impact of digital tools on the accuracy and efficiency of financial reporting; and (3) explore the challenges and opportunities associated with the adoption of digital technologies in fund accounting. A survey research design was selected due to its ability to gather extensive data f...

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53. THE IMPACT OF ACCOUNTING FOR PENSION FUNDS AND RETIREMENT PLANS

1 Student Researchers Quantitative

Abstract: THE IMPACT OF ACCOUNTING FOR PENSION FUNDS AND RETIREMENT PLANS

This study aims to: (1) analyze the unique accounting requirements for pension funds and retirement plans; (2) assess the impact of accurate accounting on the financial stability and performance of these funds; and (3) evaluate the challenges faced by accountants in managing pension funds and retirement plans. A survey research design was employed to collect data from a broad spectrum of professionals in the i...

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54. THE ROLE OF FUND ACCOUNTANTS IN ASSET MANAGEMENT

1 Student Researchers Quantitative

Abstract: THE ROLE OF FUND ACCOUNTANTS IN ASSET MANAGEMENT

The objectives of this study are to: (1) evaluate the critical functions of fund accountants in asset management; (2) assess the impact of fund accountants on investment strategy and performance; and (3) explore the role of fund accountants in ensuring regulatory compliance and risk management. A survey research design was utilized to gather comprehensive data from industry professionals. Using Taro Yamane's formula, a s...

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55. AN ASSESSMENT OF FUND ACCOUNTING FOR MUTUAL FUNDS AND EXCHANGE-TRADED FUNDS (ETFs)

1 Student Researchers Quantitative

Abstract: AN ASSESSMENT OF FUND ACCOUNTING FOR MUTUAL FUNDS AND EXCHANGE-TRADED FUNDS (ETFs)

The study aims to: (1) analyze the specific accounting practices required for mutual funds and ETFs; (2) assess the impact of accurate fund accounting on investor confidence and fund performance; and (3) identify the challenges and best practices in accounting for these investment vehicles. A survey research design was chosen to capture a wide range of perspectives from industry professional...

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56. THE IMPACT OF REGULATORY CHANGES ON FUND ACCOUNTING PRACTICES

1 Student Researchers Quantitative

Abstract: THE IMPACT OF REGULATORY CHANGES ON FUND ACCOUNTING PRACTICES

The objectives of this study are to: (1) examine the effects of recent regulatory changes on fund accounting practices; (2) assess the adaptability of fund accountants to evolving regulatory environments; and (3) evaluate the impact of regulatory changes on operational efficiency and compliance costs. A survey research design was utilized to collect quantitative data from industry professionals. Based on Taro Ya...

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57. THE IMPACT OF FUND ACCOUNTING FOR PRIVATE EQUITY AND VENTURE CAPITAL FUNDS

1 Student Researchers Quantitative

Abstract: THE IMPACT OF FUND ACCOUNTING FOR PRIVATE EQUITY AND VENTURE CAPITAL FUNDS

This research aims to: (1) evaluate the unique accounting requirements of private equity and venture capital funds; (2) assess the impact of accurate accounting practices on fund performance and investor confidence; and (3) identify the challenges in valuing illiquid and complex assets. A survey design was selected to gather insights from a broad range of industry professionals. Using Taro Yamane...

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58. AN ASSESSMENT OF COMPLIANCE CHALLENGES IN FUND ACCOUNTING STANDARDS

1 Student Researchers Quantitative

Abstract: AN ASSESSMENT OF COMPLIANCE CHALLENGES IN FUND ACCOUNTING STANDARDS

The primary objectives of this study are to: (1) identify the key compliance challenges faced by fund accountants; (2) assess the impact of regulatory changes on fund accounting practices; and (3) evaluate the effectiveness of current compliance frameworks in mitigating risks. A survey research design was chosen for its ability to collect detailed data from a large sample. Utilizing Taro Yamane's formu...

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59. THE ROLE OF ACCOUNTING FOR HEDGE FUNDS AND ALTERNATIVE INVESTMENTS

1 Student Researchers Quantitative

Abstract: THE ROLE OF ACCOUNTING FOR HEDGE FUNDS AND ALTERNATIVE INVESTMENTS

This study aims to: (1) assess the unique accounting challenges associated with hedge funds and alternative investments; (2) evaluate the impact of specialized accounting practices on the performance of these investment vehicles; and (3) determine the role of accounting in mitigating risks associated with alternative investments. A survey research design was employed to gather comprehensive data from indust...

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60. THE ROLE OF FUND ACCOUNTANTS IN INVESTMENT MANAGEMENT

1 Student Researchers Quantitative

Abstract: THE ROLE OF FUND ACCOUNTANTS IN INVESTMENT MANAGEMENT

The objectives of this research are to: (1) analyze the critical functions of fund accountants in investment decision-making processes; (2) evaluate the impact of fund accountants on investment performance and risk management; and (3) explore the role of fund accountants in compliance and regulatory reporting. A survey research design was selected to capture a broad spectrum of insights from practitioners in the field....

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61. THE ROLE OF INTERNATIONAL ACCOUNTANTS IN PUBLIC SECTOR FINANCIAL MANAGEMENT

1 Student Researchers Quantitative

Abstract: THE ROLE OF INTERNATIONAL ACCOUNTANTS IN PUBLIC SECTOR FINANCIAL MANAGEMENT

The primary objectives of this study are to: (1) identify the contributions of international accountants in enhancing transparency and accountability in public sector financial management; (2) evaluate the effectiveness of international accounting standards in the public sector; and (3) assess the impact of international accountants on financial reporting quality in public institutions. A survey re...

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62. THE ROLE OF INTERNATIONAL ACCOUNTING FOR BUSINESS COMBINATIONS AND CONSOLIDATIONS

1 Student Researchers Quantitative

ABSTRACT

This study explores THE ROLE OF INTERNATIONAL ACCOUNTING FOR BUSINESS COMBINATIONS AND CONSOLIDATIONS, focusing on enhancing financial transparency, ensuring compliance with international standards, and improving consolidation processes. A survey methodology was adopted to collect comprehensive data from accounting professionals. Using Taro Yamane's formula, the sample size was calculated to be 380 accountants from Lagos, ensuring statistical validity. Lagos was selecte...

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63. THE IMPACT OF TECHNOLOGICAL INNOVATIONS ON INTERNATIONAL ACCOUNTING

1 Student Researchers Quantitative

ABSTRACT

This research examines THE IMPACT OF TECHNOLOGICAL INNOVATIONS ON INTERNATIONAL ACCOUNTING, aiming to understand the influence of emerging technologies, assess their implications on accounting practices, and identify opportunities for improvement. A survey design was employed to gather data from a broad spectrum of accounting professionals. The sample size, determined using Taro Yamane's formula, was 420 accountants from Lagos, ensuring a comprehensive dataset. Lagos wa...

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64. THE IMPACT OF INTERNATIONAL ACCOUNTING FOR GLOBAL ECONOMIC UNCERTAINTY

1 Student Researchers Quantitative

ABSTRACT

This study investigates THE IMPACT OF INTERNATIONAL ACCOUNTING FOR GLOBAL ECONOMIC UNCERTAINTY, focusing on understanding the challenges posed by economic volatility, assessing the effectiveness of current accounting practices, and proposing adaptive strategies. A survey methodology was adopted to collect data from a large sample of accounting professionals. Using Taro Yamane's formula, the sample size was calculated to be 400 accountants from Abuja, ensuring representa...

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65. THE IMPACT OF ACCOUNTING IN INTERNATIONAL CAPITAL MARKETS AND INVESTMENTS

1 Student Researchers Quantitative

ABSTRACT

This research explores THE IMPACT OF ACCOUNTING IN INTERNATIONAL CAPITAL MARKETS AND INVESTMENTS, aiming to assess the role of accounting standards, evaluate the effectiveness of financial reporting, and identify challenges in cross-border investments. A survey design was employed to gather data from a broad range of professionals. The sample size, determined using Taro Yamane's formula, was 400 accountants from Lagos, ensuring a robust dataset. Lagos was chosen due to...

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66. THE ROLE OF INTERNATIONAL ACCOUNTANTS IN FINANCIAL ANALYSIS AND DECISION-MAKING

1 Student Researchers Quantitative

ABSTRACT

This study examines THE ROLE OF INTERNATIONAL ACCOUNTANTS IN FINANCIAL ANALYSIS AND DECISION-MAKING, focusing on enhancing financial insights, improving decision quality, and ensuring compliance with international standards. A survey methodology was adopted to collect comprehensive data from accounting professionals. Using Taro Yamane's formula, the sample size was calculated to be 400 accountants from Lagos, ensuring representativeness. Lagos was selected for its diver...

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67. THE IMPACT OF INTERNATIONAL ACCOUNTING FOR E-COMMERCE AND DIGITAL TRANSACTIONS

1 Student Researchers Quantitative

ABSTRACT

This research investigates THE IMPACT OF INTERNATIONAL ACCOUNTING FOR E-COMMERCE AND DIGITAL TRANSACTIONS, aiming to understand the unique challenges of digital transactions, assess the effectiveness of current accounting practices, and propose improvements. A survey design was employed to gather data from a large sample of professionals. The sample size, calculated using Taro Yamane's formula, was 420 accountants from Lagos, ensuring statistical robustness. Lagos was c...

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68. THE EFFECT OF ECONOMIC FACTORS ON INTERNATIONAL ACCOUNTING STANDARDS,

1 Student Researchers Quantitative

ABSTRACT

This study examines THE EFFECT OF ECONOMIC FACTORS ON INTERNATIONAL ACCOUNTING STANDARDS, focusing on identifying key economic influences, assessing their impact on standard-setting, and evaluating the adaptability of current standards. A survey research design was chosen to collect data from a wide range of accounting professionals. The sample size, determined using Taro Yamane's formula, was 400 accountants from Lagos, ensuring a comprehensive dataset. Lagos was selec...

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69. AN APPRAISAL OF INTERNATIONAL ACCOUNTING FOR FAIR VALUE MEASUREMENTS

1 Student Researchers Quantitative

ABSTRACT

This research provides AN APPRAISAL OF INTERNATIONAL ACCOUNTING FOR FAIR VALUE MEASUREMENTS, aiming to evaluate the consistency of fair value practices, assess the impact on financial reporting, and understand the challenges faced by accountants. A survey methodology was employed to gather data from a diverse group of professionals. Using Taro Yamane's formula, the sample size was calculated to be 380 accountants from Abuja, ensuring statistical validity. Abuja was sele...

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70. THE EFFECT OF ACCOUNTING FOR CROSS-BORDER COMPLIANCE AND REGULATORY REQUIREMENTS

1 Student Researchers Quantitative

ABSTRACT

This study investigates THE EFFECT OF ACCOUNTING FOR CROSS-BORDER COMPLIANCE AND REGULATORY REQUIREMENTS, focusing on understanding compliance challenges, evaluating the effectiveness of current practices, and identifying best practices for international firms. A survey design was adopted to collect data from a broad spectrum of accounting professionals. The sample size, determined using Taro Yamane's formula, was 400 accountants from Lagos, ensuring a representative sa...

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71. THE ROLE OF INTERNATIONAL ACCOUNTANTS IN DUE DILIGENCE PROCESSES

1 Student Researchers Quantitative

ABSTRACT

This study examines THE ROLE OF INTERNATIONAL ACCOUNTANTS IN DUE DILIGENCE PROCESSES, aiming to enhance financial accuracy, compliance with international standards, and effective risk assessment. A survey methodology was employed to collect data from a broad sample of professionals. Using Taro Yamane's formula, the sample size was calculated to be 400 accountants from Lagos, ensuring statistical robustness. Lagos was selected due to its significant international busines...

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72. THE ROLE OF INTERNATIONAL ACCOUNTING FOR FOREIGN EXCHANGE RISK MANAGEMENT

1 Student Researchers Quantitative

ABSTRACT

This research explores THE ROLE OF INTERNATIONAL ACCOUNTING FOR FOREIGN EXCHANGE RISK MANAGEMENT, focusing on enhancing financial stability, compliance with global standards, and effective risk mitigation. A survey design was adopted to gather data from a large sample of professionals. The sample size, determined using Taro Yamane's formula, was 420 accountants from Lagos, ensuring a comprehensive dataset. Lagos was chosen for its active foreign exchange markets and int...

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73. THE IMPACT OF DEMOGRAPHIC SHIFTS ON INTERNATIONAL ACCOUNTING PRACTICES

1 Student Researchers Quantitative

ABSTRACT

This study investigates THE IMPACT OF DEMOGRAPHIC SHIFTS ON INTERNATIONAL ACCOUNTING PRACTICES, with objectives to identify key demographic changes, assess their implications on accounting standards, and propose adaptive strategies. A survey research design was chosen to collect data from a wide range of accounting professionals. Using Taro Yamane's formula, the sample size was calculated to be 400 accountants from Abuja, ensuring statistical validity. Abuja was selecte...

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74. THE ROLE OF ACCOUNTING FOR INTERNATIONAL SECURITIES AND DERIVATIVES

1 Student Researchers Quantitative

ABSTRACT

This research explores THE ROLE OF ACCOUNTING FOR INTERNATIONAL SECURITIES AND DERIVATIVES, aiming to enhance financial transparency, compliance with global standards, and risk management. A survey design was employed to gather data from a large sample of professionals. The sample size, determined using Taro Yamane's formula, was 380 accountants from Lagos, ensuring a robust dataset. Lagos was selected for its significant financial markets and trading activities. The re...

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75. THE ROLE OF INTERNATIONAL ACCOUNTANTS IN SUSTAINABILITY INITIATIVES

1 Student Researchers Quantitative

ABSTRACT

This study examines THE ROLE OF INTERNATIONAL ACCOUNTANTS IN SUSTAINABILITY INITIATIVES, focusing on integrating sustainability reporting, improving environmental accountability, and enhancing stakeholder communication. A survey methodology was adopted to collect comprehensive data from accounting professionals. Using Taro Yamane's formula, a sample size of 400 accountants from Abuja was derived, ensuring representativeness. Abuja was chosen for its diverse business env...

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76. THE ROLE OF INTERNATIONAL ACCOUNTING FOR MULTINATIONAL BANKS AND FINANCIAL INSTITUTIONS

1 Student Researchers Quantitative

ABSTRACT

This research investigates THE ROLE OF INTERNATIONAL ACCOUNTING FOR MULTINATIONAL BANKS AND FINANCIAL INSTITUTIONS, aiming to enhance financial transparency, regulatory compliance, and risk management. A survey design was chosen to collect data from a large sample of professionals. The sample size, calculated using Taro Yamane's formula, was 420 banking accountants from Lagos, providing a robust dataset. Lagos was selected for its concentration of multinational banks. T...

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77. THE EFFECT OF TRADE AGREEMENTS ON INTERNATIONAL ACCOUNTING PRACTICES

1 Student Researchers Quantitative

ABSTRACT

This study explores THE EFFECT OF TRADE AGREEMENTS ON INTERNATIONAL ACCOUNTING PRACTICES, focusing on understanding changes in financial reporting, compliance requirements, and cross-border transaction accounting. A survey research design was utilized to gather data from a wide range of accounting professionals. Using Taro Yamane's formula, a sample size of 400 accountants from Kano was derived, ensuring a representative sample. Kano was selected due to its active trade...

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78. THE IMPACT OF ACCOUNTING ON INTERNATIONAL FINANCIAL REPORTING COMPLEXITIES

1 Student Researchers Quantitative

ABSTRACT

This research assesses THE IMPACT OF ACCOUNTING ON INTERNATIONAL FINANCIAL REPORTING COMPLEXITIES, with objectives to identify key challenges, evaluate the effectiveness of current practices, and propose solutions. A survey design was adopted to capture insights from a broad spectrum of accounting professionals. The sample size, determined using Taro Yamane's formula, was 380 accountants from Lagos, ensuring comprehensive data collection. Lagos was chosen for its signif...

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79. THE ROLE OF INTERNATIONAL ACCOUNTANTS IN CORPORATE GOVERNANCE

1 Student Researchers Quantitative

ABSTRACT

This study examines THE ROLE OF INTERNATIONAL ACCOUNTANTS IN CORPORATE GOVERNANCE, focusing on improving financial oversight, ensuring compliance with global standards, and mitigating risks. A survey methodology was chosen to collect data from a large, diverse group of professionals. Using Taro Yamane's formula, the sample size was calculated to be 420 corporate accountants from Port Harcourt, providing a statistically significant representation. Port Harcourt was selec...

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80. THE ROLE OF INTERNATIONAL ACCOUNTING FOR NON-PROFIT ORGANIZATIONS

1 Student Researchers Quantitative

ABSTRACT

This research explores THE ROLE OF INTERNATIONAL ACCOUNTING FOR NON-PROFIT ORGANIZATIONS, aiming to evaluate financial transparency, accountability, and the adoption of international standards. A survey design was employed, as it allows for gathering insights from a broad range of non-profit entities. The sample size, determined using Taro Yamane's formula, consisted of 350 non-profit accounting managers from Abuja, ensuring a robust dataset. Abuja was selected due to i...

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81. THE IMPACT OF ENVIRONMENTAL FACTORS ON INTERNATIONAL ACCOUNTIN

1 Student Researchers Quantitative

ABSTRACT

This study investigates THE IMPACT OF ENVIRONMENTAL FACTORS ON INTERNATIONAL ACCOUNTINg, focusing on the objectives of identifying key environmental influences, assessing their implications on financial reporting, and understanding regional variations. A survey research design is justified as it enables the collection of data from a large sample, facilitating comprehensive analysis. Using Taro Yamane's formula, a sample size of 400 accounting professionals from Lagos wa...

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82. ACCOUNTING FOR CULTURAL DIVERSITY IN INTERNATIONAL BUSINESS

1 Student Researchers Quantitative

ACCOUNTING FOR CULTURAL DIVERSITY IN INTERNATIONAL BUSINESS

ABSTRACT

The study aims to examine (1) the impact of cultural diversity on accounting practices in international business, (2) the challenges of managing cultural differences in financial reporting, and (3) the role of accountants in fostering inclusive and culturally sensitive accounting practices. A survey research design is justified to collect diverse perspectives from accountants working in multicultural envi...

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83. THE ROLE OF INTERNATIONAL ACCOUNTANTS IN FORENSIC INVESTIGATIONS

1 Student Researchers Quantitative

THE ROLE OF INTERNATIONAL ACCOUNTANTS IN FORENSIC INVESTIGATIONS

ABSTRACT

This research aims to explore (1) the role of international accountants in forensic investigations, (2) the challenges of conducting forensic accounting in different jurisdictions, and (3) the impact of forensic accounting on fraud detection and prevention. A survey research design is employed to gather insights from forensic accountants working internationally. Using Taro Yamane's formula, a sam...

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84. INTERNATIONAL ACCOUNTING FOR GLOBAL SUPPLY CHAIN MANAGEMENT

1 Student Researchers Quantitative

INTERNATIONAL ACCOUNTING FOR GLOBAL SUPPLY CHAIN MANAGEMENT

ABSTRACT

This study aims to investigate (1) the role of accounting in global supply chain management, (2) the challenges of financial reporting and compliance in international supply chains, and (3) the impact of accounting practices on supply chain efficiency and transparency. A survey research design is justified to gather data from accountants involved in global supply chain management. Using Taro Yamane's...

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85. THE EFFECT OF POLITICAL FACTORS ON INTERNATIONAL ACCOUNTING STANDARDS

1 Student Researchers Quantitative

THE EFFECT OF POLITICAL FACTORS ON INTERNATIONAL ACCOUNTING STANDARDS

ABSTRACT

This research aims to examine (1) the impact of political factors on the formulation and adoption of international accounting standards, (2) the challenges faced by accountants in politically volatile environments, and (3) the implications for financial reporting and compliance. A survey research design is employed to collect data from accountants working in regions affected by political instabi...

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86. ACCOUNTING FOR INTERNATIONAL DEVELOPMENT PROJECTS AND GRANTS

1 Student Researchers Quantitative

ACCOUNTING FOR INTERNATIONAL DEVELOPMENT PROJECTS AND GRANTS

ABSTRACT

The study aims to investigate (1) the role of accounting in managing international development projects and grants, (2) the challenges of financial reporting and compliance, and (3) the impact of accounting practices on the success and sustainability of development projects. A survey research design is justified to gather insights from accountants involved in international development finance. Using Taro...

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87. THE ROLE OF INTERNATIONAL ACCOUNTANTS IN CROSS-BORDER INVESTMENTS

1 Student Researchers Quantitative

THE ROLE OF INTERNATIONAL ACCOUNTANTS IN CROSS-BORDER INVESTMENTS

ABSTRACT

This study aims to examine (1) the role of international accountants in facilitating cross-border investments, (2) the challenges faced in managing and reporting these investments, and (3) the impact of accounting practices on the success of cross-border investment strategies. A survey research design is employed to collect data from accountants involved in cross-border investments. Using Taro Yaman...

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88. THE IMPACT OF INTERNATIONAL ACCOUNTING FOR INTELLECTUAL PROPERTY RIGHTS

1 Student Researchers Quantitative

THE IMPACT OF INTERNATIONAL ACCOUNTING FOR INTELLECTUAL PROPERTY RIGHTS

ABSTRACT

The objectives of this study are to explore (1) the role of accounting in managing intellectual property (IP) rights, (2) the challenges of valuing and reporting IP in international contexts, and (3) the impact of IP accounting on financial performance and compliance. A survey research design is justified as it allows for gathering insights from accountants dealing with IP rights globally. Usi...

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89. THE IMPACT OF TECHNOLOGY ON INTERNATIONAL ACCOUNTING PRACTICES

1 Student Researchers Quantitative

 THE IMPACT OF TECHNOLOGY ON INTERNATIONAL ACCOUNTING PRACTICES

ABSTRACT

This research aims to investigate (1) the influence of emerging technologies on international accounting practices, (2) the benefits and challenges of adopting technological advancements in accounting, and (3) the future prospects of technology-driven accounting. A survey research design is justified as it facilitates the collection of data from a diverse range of international accountants. Using...

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90. ACCOUNTING FOR INTERNATIONAL TRADE AND SUPPLY CHAIN FINANCE

1 Student Researchers Quantitative

 ACCOUNTING FOR INTERNATIONAL TRADE AND SUPPLY CHAIN FINANCE

ABSTRACT

The study aims to explore (1) the role of accounting in managing international trade transactions, (2) the challenges of accounting for supply chain finance, and (3) the impact of accounting practices on the efficiency and transparency of international trade. A survey research design is employed to gather data from accountants involved in international trade and supply chain finance. Using Taro Yama...

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91. THE ROLE OF INTERNATIONAL ACCOUNTANTS IN MERGERS AND ACQUISITIONS

1 Student Researchers Quantitative

THE ROLE OF INTERNATIONAL ACCOUNTANTS IN MERGERS AND ACQUISITIONS

ABSTRACT

This study aims to examine (1) the role of international accountants in the due diligence process of mergers and acquisitions (M&As), (2) the challenges faced in cross-border M&As, and (3) the impact of accounting practices on the success of M&As. A survey research design is justified to collect diverse insights from international accountants involved in M&As. Using Taro Yamane's...

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92. THE IMPACT OF INTERNATIONAL ACCOUNTING FOR EMERGING MARKETS

1 Student Researchers Quantitative

THE IMPACT OF INTERNATIONAL ACCOUNTING FOR EMERGING MARKETS

ABSTRACT

This research aims to assess (1) the challenges and opportunities of implementing international accounting standards in emerging markets, (2) the role of accounting in fostering financial transparency and investor confidence, and (3) the impact on economic growth. A survey research design is employed to gather data from accounting professionals operating in emerging markets. Using Taro Yamane's formul...

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93. THE ROLE OF ACCOUNTING FOR FOREIGN SUBSIDIARIES AND AFFILIATES

1 Student Researchers Quantitative

THE ROLE OF ACCOUNTING FOR FOREIGN SUBSIDIARIES AND AFFILIATES

ABSTRACT

The study aims to investigate (1) the role of accounting in the financial management of foreign subsidiaries and affiliates, (2) the challenges faced in consolidating financial statements, and (3) the impact of exchange rate fluctuations on financial reporting. A survey research design is employed to collect data from accountants involved in managing foreign subsidiaries. Using Taro Yamane's formul...

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94. THE ROLE OF INTERNATIONAL ACCOUNTANTS IN RISK MANAGEMENT

1 Student Researchers Quantitative

THE ROLE OF INTERNATIONAL ACCOUNTANTS IN RISK MANAGEMENT

ABSTRACT

This research aims to examine (1) the role of international accountants in identifying and managing financial risks, (2) the effectiveness of risk management strategies employed by multinational corporations, and (3) the impact of global economic fluctuations on risk management practices. A survey research design is employed to gather data from a wide range of international accountants involved in risk manag...

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95. THE ROLE OF INTERNATIONAL ACCOUNTING FOR FINANCIAL INSTRUMENTS

1 Student Researchers Quantitative

THE ROLE OF INTERNATIONAL ACCOUNTING FOR FINANCIAL INSTRUMENTS

ABSTRACT

The objectives of this study are to explore (1) the role of international accounting in the management of financial instruments, (2) the complexities involved in the valuation and reporting of financial instruments, and (3) the impact of accounting standards on the transparency and reliability of financial instrument reporting. A survey research design is justified as it allows for gathering insights f...

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96. THE IMPACT OF REGULATORY CHANGES ON INTERNATIONAL ACCOUNTING STANDARDS

1 Student Researchers Quantitative

 THE IMPACT OF REGULATORY CHANGES ON INTERNATIONAL ACCOUNTING STANDARDS

ABSTRACT

This study investigates (1) the effects of recent regulatory changes on international accounting standards, (2) the challenges faced by accountants in adapting to these changes, and (3) the implications for financial reporting and compliance. A survey research design is utilized to capture a wide range of experiences and perspectives from international accountants. A sample size of 360 re...

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97. THE ROLE OF ACCOUNTING FOR INTERNATIONAL JOINT VENTURES AND ALLIANCES

1 Student Researchers Quantitative

 THE ROLE OF ACCOUNTING FOR INTERNATIONAL JOINT VENTURES AND ALLIANCES

ABSTRACT

This research aims to examine (1) the role of accounting in the formation and management of international joint ventures (JVs) and alliances, (2) the accounting challenges faced in these partnerships, and (3) the impact of accounting practices on the success of JVs and alliances. A survey research design is employed to collect comprehensive data from accounting professionals involved in in...

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98. AN ASSESSMENT OF SUSTAINABILITY REPORTING IN INTERNATIONAL ACCOUNTING CONTEXTS

1 Student Researchers Quantitative

AN ASSESSMENT OF SUSTAINABILITY REPORTING IN INTERNATIONAL ACCOUNTING CONTEXTS

ABSTRACT

The study aims to assess (1) the extent of sustainability reporting among international companies, (2) the role of accountants in preparing sustainability reports, and (3) the impact of sustainability reporting on stakeholder perception. The survey research design is justified as it facilitates the collection of data from a wide range of accounting professionals involved in sustainabili...

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99. THE ROLE OF INTERNATIONAL ACCOUNTANTS IN TRANSFER PRICING

1 Student Researchers Quantitative

THE ROLE OF INTERNATIONAL ACCOUNTANTS IN TRANSFER PRICING

ABSTRACT

This research aims to investigate (1) the responsibilities of international accountants in the implementation of transfer pricing policies, (2) the challenges faced in maintaining compliance with global transfer pricing regulations, and (3) the impact of transfer pricing on multinational corporations' financial performance. A survey research design is justified to gather insights from a broad spectrum o...

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100. THE ROLE OF ACCOUNTING IN INTERNATIONAL TAX PLANNING STRATEGIES

1 Student Researchers

Abstract 1: THE ROLE OF ACCOUNTING IN INTERNATIONAL TAX PLANNING STRATEGIES

ABSTRACT

The objective of this study is to explore the critical role of accounting in (1) developing international tax planning strategies, (2) optimizing global tax liabilities, and (3) ensuring compliance with multinational tax regulations. Employing a survey research design is justified as it allows for the collection of diverse perspectives from accounting professionals engaged in tax planning...

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101. THE EFFECT OF GLOBALIZATION ON INTERNATIONAL ACCOUNTING PRACTICES

1 Student Researchers Quantitative

ABSTRACT: THE EFFECT OF GLOBALIZATION ON INTERNATIONAL ACCOUNTING PRACTICES

This study explores the effect of globalization on international accounting practices, aiming to (1) evaluate the impact of globalization on the harmonization of accounting standards, (2) assess the role of international accounting bodies in standardizing practices, and (3) analyze the challenges posed by globalization to accounting professionals. A survey design was chosen for its ability to collect compreh...

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102. AN ASSESSMENT OF COMPLIANCE CHALLENGES IN INTERNATIONAL ACCOUNTING STANDARDS

1 Student Researchers Quantitative

ABSTRACT: AN ASSESSMENT OF COMPLIANCE CHALLENGES IN INTERNATIONAL ACCOUNTING STANDARDS

This research assesses the compliance challenges in international accounting standards, aiming to (1) identify the key compliance challenges faced by accountants, (2) evaluate the impact of these challenges on financial reporting accuracy, and (3) assess the measures taken to ensure compliance with international standards. A survey design was employed to gather data from a broad population, with a...

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103. AN APPRAISAL OF THE CHALLENGES OF INTERNATIONAL ACCOUNTING FOR NIGERIAN MULTINATIONAL CORPORATIONS (MNCS)

1 Student Researchers Quantitative

ABSTRACT: AN APPRAISAL OF THE CHALLENGES OF INTERNATIONAL ACCOUNTING FOR NIGERIAN MULTINATIONAL CORPORATIONS (MNCS)

This study appraises the challenges of international accounting for Nigerian multinational corporations (MNCs), aiming to (1) identify the key accounting challenges faced by Nigerian MNCs in international operations, (2) evaluate the impact of these challenges on financial reporting and compliance, and (3) assess the strategies employed by Nigerian MNCs to overcome the...

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104. THE IMPACT OF CULTURAL DIFFERENCES ON INTERNATIONAL ACCOUNTING PRACTICES

1 Student Researchers Quantitative

ABSTRACT: THE IMPACT OF CULTURAL DIFFERENCES ON INTERNATIONAL ACCOUNTING PRACTICES

This research explores the impact of cultural differences on international accounting practices, aiming to (1) identify the key cultural factors influencing accounting practices globally, (2) evaluate the challenges posed by cultural differences in standardizing accounting practices, and (3) assess the strategies employed by accountants to navigate cultural influences. A survey design was employed to...

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105. THE EFFECT OF ACCOUNTING FOR FOREIGN CURRENCY TRANSACTIONS AND TRANSLATION

1 Student Researchers Quantitative

ABSTRACT: THE EFFECT OF ACCOUNTING FOR FOREIGN CURRENCY TRANSACTIONS AND TRANSLATION

This study examines the effect of accounting for foreign currency transactions and translation, aiming to (1) evaluate the impact of foreign currency fluctuations on financial statements, (2) assess the accounting practices for foreign currency transactions and their compliance with international standards, and (3) analyze the challenges faced by accountants in managing foreign currency transactions...

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106. THE ROLE OF INTERNATIONAL ACCOUNTANTS IN GLOBAL FINANCIAL REPORTING

1 Student Researchers Quantitative

ABSTRACT: THE ROLE OF INTERNATIONAL ACCOUNTANTS IN GLOBAL FINANCIAL REPORTING

This research investigates the role of international accountants in global financial reporting, aiming to (1) analyze the responsibilities of international accountants in ensuring compliance with global standards, (2) evaluate the impact of international accountants on the accuracy and transparency of financial reports, and (3) assess the challenges faced by international accountants. A survey design was e...

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107. AN APPRAISAL OF ACCOUNTING IMPLICATIONS OF CROSS-BORDER MERGERS AND ACQUISITIONS

1 Student Researchers Quantitative

ABSTRACT: AN APPRAISAL OF ACCOUNTING IMPLICATIONS OF CROSS-BORDER MERGERS AND ACQUISITIONS

This study appraises the accounting implications of cross-border mergers and acquisitions (M&As), aiming to (1) evaluate the accounting challenges in cross-border M&As, (2) assess the impact of these challenges on financial reporting and performance, and (3) analyze the role of accountants in navigating the complexities of cross-border M&As. A survey design was chosen to gather com...

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108. THE CHALLENGES OF HARMONIZATION OF INTERNATIONAL ACCOUNTING STANDARDS

1 Student Researchers Quantitative

ABSTRACT: THE CHALLENGES OF HARMONIZATION OF INTERNATIONAL ACCOUNTING STANDARDS

This research investigates the challenges of harmonizing international accounting standards, aiming to (1) identify the key obstacles to the harmonization of accounting standards globally, (2) evaluate the impact of divergent accounting standards on international financial reporting, and (3) assess the strategies employed to achieve standardization. A survey design was utilized to collect data from a lar...

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109. THE CHALLENGES OF ETHICS AND PROFESSIONALISM IN GOVERNMENTAL ACCOUNTING SERVICES

1 Student Researchers Quantitative

ABSTRACT: THE CHALLENGES OF ETHICS AND PROFESSIONALISM IN GOVERNMENTAL ACCOUNTING SERVICES

This study explores the challenges of ethics and professionalism in governmental accounting services, with objectives to (1) identify the key ethical issues faced by governmental accountants, (2) evaluate the impact of ethical lapses on public trust and financial reporting, and (3) assess the measures taken to promote professionalism and ethical behavior. A survey design was employed to gather...

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110. THE ROLE OF ACCOUNTING FOR PUBLIC-PRIVATE COLLABORATIONS AND JOINT VENTURES

1 Student Researchers Quantitative

ABSTRACT: THE ROLE OF ACCOUNTING FOR PUBLIC-PRIVATE COLLABORATIONS AND JOINT VENTURES

This study examines the role of accounting in public-private collaborations and joint ventures, aiming to (1) identify the accounting practices that facilitate effective public-private collaborations, (2) evaluate the financial performance and accountability in joint ventures, and (3) assess the challenges faced by accountants in managing public-private partnerships. A survey design was chosen for...

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111. THE ROLE OF GOVERNMENTAL ACCOUNTANTS IN PERFORMANCE MEASUREMENT

1 Student Researchers Quantitative

ABSTRACT: THE ROLE OF GOVERNMENTAL ACCOUNTANTS IN PERFORMANCE MEASUREMENT

This research explores the role of governmental accountants in performance measurement, with objectives to (1) assess the methodologies used by governmental accountants for performance measurement, (2) evaluate the impact of performance measurement on public sector efficiency, and (3) analyze the challenges faced by accountants in implementing performance measurement systems. A survey design was employed to co...

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112. GOVERNMENTAL ACCOUNTING FOR INTERNATIONAL AID AND DEVELOPMENT PROJECTS

1 Student Researchers Quantitative

ABSTRACT: GOVERNMENTAL ACCOUNTING FOR INTERNATIONAL AID AND DEVELOPMENT PROJECTS

This study investigates governmental accounting for international aid and development projects, aiming to (1) analyze the accounting practices for managing international aid funds, (2) evaluate the transparency and accountability in reporting aid utilization, and (3) assess the role of governmental accountants in ensuring compliance with international standards. A survey design was chosen to gather deta...

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113. THE IMPACT OF CULTURAL FACTORS ON GOVERNMENTAL ACCOUNTING PRACTICES

1 Student Researchers Quantitative

ABSTRACT: THE IMPACT OF CULTURAL FACTORS ON GOVERNMENTAL ACCOUNTING PRACTICES

This study examines the impact of cultural factors on governmental accounting practices, with objectives to (1) identify key cultural factors influencing accounting practices, (2) evaluate the challenges posed by cultural diversity in governmental accounting, and (3) assess the strategies employed by accountants to navigate cultural influences. A survey design was employed to gather data from a wide respon...

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114. ACCOUNTING FOR PUBLIC SECTOR INNOVATION AND TECHNOLOGY INVESTMENTS

1 Student Researchers Quantitative

ABSTRACT: ACCOUNTING FOR PUBLIC SECTOR INNOVATION AND TECHNOLOGY INVESTMENTS

This study explores accounting for public sector innovation and technology investments, aiming to (1) evaluate the accounting practices for tracking innovation and technology investments, (2) assess the impact of these investments on public sector efficiency, and (3) analyze the role of governmental accountants in managing innovation-related financial data. A survey design was utilized to collect data from...

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115. THE ROLE OF GOVERNMENTAL ACCOUNTANTS IN FINANCIAL FORECASTING

1 Student Researchers Quantitative

ABSTRACT: THE ROLE OF GOVERNMENTAL ACCOUNTANTS IN FINANCIAL FORECASTING

This research investigates the role of governmental accountants in financial forecasting, aiming to (1) analyze the methodologies used by governmental accountants for financial forecasting, (2) assess the accuracy of financial forecasts in the public sector, and (3) evaluate the impact of financial forecasting on budget planning and execution. A survey design was chosen to gather comprehensive data from a large...

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116. ASSESSMENT OF THE IMPACT OF GOVERNMENTAL ACCOUNTING FOR DISASTER RECOVERY FUNDS

1 Student Researchers Quantitative

ABSTRACT: ASSESSMENT OF THE IMPACT OF GOVERNMENTAL ACCOUNTING FOR DISASTER RECOVERY FUNDS

This study assesses the impact of governmental accounting on disaster recovery funds, with objectives to (1) evaluate the effectiveness of accounting practices in managing disaster recovery funds, (2) analyze the transparency of fund allocation and utilization, and (3) determine the role of governmental accountants in disaster recovery planning and execution. A survey design was employed to obt...

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117. THE EFFECT OF REGULATORY CHANGES ON GOVERNMENTAL ACCOUNTING STANDARDS

1 Student Researchers Quantitative

ABSTRACT: THE EFFECT OF REGULATORY CHANGES ON GOVERNMENTAL ACCOUNTING STANDARDS

This research examines the effect of regulatory changes on governmental accounting standards, aiming to (1) identify recent regulatory changes affecting governmental accounting, (2) evaluate the adaptation process of governmental accountants to new regulations, and (3) assess the impact of these changes on financial reporting accuracy. A survey design was utilized to gather detailed information from a la...

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118. THE IMPACT OF SUSTAINABILITY REPORTING IN GOVERNMENTAL ACCOUNTING

1 Student Researchers Quantitative

ABSTRACT: THE IMPACT OF SUSTAINABILITY REPORTING IN GOVERNMENTAL ACCOUNTING

The study aims to examine the impact of sustainability reporting on governmental accounting, with objectives to (1) analyze the integration of sustainability metrics in governmental financial reports, (2) evaluate the benefits of sustainability reporting for public accountability, and (3) assess the challenges faced by governmental accountants in implementing sustainability reporting. A survey design was cho...

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119. THE EFFECT OF ACCOUNTING FOR ECONOMIC DEVELOPMENT PROJECTS AND INCENTIVES

1 Student Researchers Quantitative

ABSTRACT: THE EFFECT OF ACCOUNTING FOR ECONOMIC DEVELOPMENT PROJECTS AND INCENTIVES

This research investigates the effect of accounting practices on economic development projects and incentives, with objectives to (1) assess the transparency of accounting in economic development projects, (2) determine the impact of accounting accuracy on the success of development incentives, and (3) evaluate the role of governmental accountants in monitoring and reporting economic development fund...

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120. THE ROLE OF GOVERNMENTAL ACCOUNTANTS IN RISK MANAGEMENT

1 Student Researchers Quantitative

ABSTRACT: THE ROLE OF GOVERNMENTAL ACCOUNTANTS IN RISK MANAGEMENT

This study explores the critical role governmental accountants play in risk management, aiming to (1) identify the specific responsibilities of governmental accountants in risk management frameworks, (2) evaluate the effectiveness of risk management strategies employed by governmental accountants, and (3) analyze the impact of governmental accountants' risk management on public sector financial stability. Utilizin...

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121. GOVERNMENTAL ACCOUNTING FOR PUBLIC SECTOR ASSETS AND LIABILITIES

1 Student Researchers Quantitative

GOVERNMENTAL ACCOUNTING FOR PUBLIC SECTOR ASSETS AND LIABILITIES: This study aims to (i) evaluate the current practices in accounting for public sector assets and liabilities, (ii) identify the challenges in managing these financial elements, and (iii) propose improvements to enhance accuracy and transparency in reporting. A survey design is utilized to collect detailed data from accountants and financial managers in the public sector. The sample size of 325 respondents, determined using Taro...

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122. THE IMPACT OF DEMOGRAPHIC CHANGES ON GOVERNMENTAL ACCOUNTING PRACTICES:

1 Student Researchers Quantitative

THE IMPACT OF DEMOGRAPHIC CHANGES ON GOVERNMENTAL ACCOUNTING PRACTICES: This research investigates (i) how demographic changes affect governmental accounting practices, (ii) the challenges posed by these changes, and (iii) propose strategies for adapting accounting practices to evolving demographics. A survey design is selected to gather comprehensive data from governmental accountants and demographic experts. The sample size of 330 respondents, derived using Taro Yamane's formula, ensure...

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123. FRAUDULENT ACTIVITIES DETECTION AND PREVENTION IN GOVERNMENTAL ACCOUNTING

1 Student Researchers Quantitative

FRAUDULENT ACTIVITIES DETECTION AND PREVENTION IN GOVERNMENTAL ACCOUNTING: This study aims to (i) identify the primary methods used to detect and prevent fraudulent activities in governmental accounting, (ii) evaluate the effectiveness of these methods, and (iii) propose enhancements to current fraud prevention strategies. A survey design is justified by its ability to gather detailed information from a large number of governmental accountants. Using Taro Yamane's formula, a sample size o...

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124. THE ROLE OF ACCOUNTING FOR PUBLIC GRANTS AND SUBSIDIES:

1 Student Researchers Quantitative

THE ROLE OF ACCOUNTING FOR PUBLIC GRANTS AND SUBSIDIES: This research aims to (i) analyze the current practices in accounting for public grants and subsidies, (ii) identify the challenges in managing these financial aids, and (iii) propose improvements to ensure transparency and accountability. A survey design is utilized to gather comprehensive data from accountants and financial managers involved in public grants and subsidies. The sample size of 335 respondents, determined using Taro Yaman...

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125. THE ROLE OF GOVERNMENTAL ACCOUNTANTS IN COST MANAGEMENT

1 Student Researchers Quantitative

THE ROLE OF GOVERNMENTAL ACCOUNTANTS IN COST MANAGEMENT: This study aims to (i) evaluate the role of governmental accountants in managing costs, (ii) identify the challenges they face in cost management, and (iii) propose strategies for effective cost management. The survey design is employed to collect data from a wide range of governmental accountants. A sample size of 345 respondents, derived using Taro Yamane's formula, ensures robust statistical validity. The case study is conducted...

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126. THE IMPACT OF GOVERNMENTAL ACCOUNTING FOR REVENUE RECOGNITION

1 Student Researchers Quantitative

THE IMPACT OF GOVERNMENTAL ACCOUNTING FOR REVENUE RECOGNITION: This research investigates (i) the current practices in governmental accounting for revenue recognition, (ii) the challenges faced in accurately recognizing revenue, and (iii) propose improvements to enhance revenue recognition processes. A survey design is justified by its ability to gather detailed insights from a broad population of governmental accountants. Using Taro Yamane's formula, a sample size of 330 respondents is d...

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127. THE EFFECT OF DIGITAL TRANSFORMATION ON GOVERNMENTAL ACCOUNTING

1 Student Researchers Quantitative

THE EFFECT OF DIGITAL TRANSFORMATION ON GOVERNMENTAL ACCOUNTING: This study aims to (i) assess the impact of digital transformation on governmental accounting practices, (ii) identify the challenges and opportunities presented by digital technologies, and (iii) propose strategies for successful digital integration in governmental accounting. A survey design is employed to collect data from governmental accountants and IT professionals. The sample size of 340 respondents, calculated using Taro...

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128. ACCOUNTING FOR ENVIRONMENTAL SUSTAINABILITY INITIATIVES IN GOVERNMENTS

1 Student Researchers Quantitative

ACCOUNTING FOR ENVIRONMENTAL SUSTAINABILITY INITIATIVES IN GOVERNMENTS: This research aims to (i) analyze how governmental accounting practices incorporate environmental sustainability initiatives, (ii) identify challenges faced in integrating sustainability into financial reports, and (iii) propose solutions to enhance the accuracy and comprehensiveness of sustainability accounting. A survey design is selected for its capacity to gather comprehensive data from a broad sample of governmental...

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129. THE ROLE OF GOVERNMENTAL ACCOUNTANTS IN FINANCIAL TRANSPARENCY

1 Student Researchers Quantitative

ABSTRACT

THE ROLE OF GOVERNMENTAL ACCOUNTANTS IN FINANCIAL TRANSPARENCY: This study aims to (i) explore the critical roles governmental accountants play in ensuring financial transparency, (ii) evaluate the effectiveness of current transparency measures, and (iii) propose enhancements to increase financial transparency in governmental operations. A survey design is utilized, justified by its ability to collect detailed information from a wide range of governmental accountants. Using...

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130. GOVERNMENTAL ACCOUNTING FOR PUBLIC-PRIVATE INVESTMENTS:

1 Student Researchers Quantitative

GOVERNMENTAL ACCOUNTING FOR PUBLIC-PRIVATE INVESTMENTS: This research aims to (i) analyze the current accounting practices for public-private investments, (ii) identify the challenges in financial management of these investments, and (iii) propose strategies for improving financial reporting and accountability. A survey design is utilized to collect data from accountants and financial managers involved in public-private partnerships. The sample size of 330 respondents, determined using Taro Y...

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131. THE IMPACT OF FISCAL POLICIES ON GOVERNMENTAL ACCOUNTING

1 Student Researchers Quantitative

THE IMPACT OF FISCAL POLICIES ON GOVERNMENTAL ACCOUNTING: This study aims to (i) evaluate the effects of fiscal policies on governmental accounting practices, (ii) assess the challenges posed by changes in fiscal policies, and (iii) propose measures to adapt accounting practices to evolving fiscal environments. A survey design is chosen for its ability to collect extensive data from governmental accountants and policymakers. The sample size of 335 respondents is derived using Taro Yamane'...

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132. ACCOUNTING FOR CAPITAL PROJECTS AND INFRASTRUCTURE DEVELOPMENT

1 Student Researchers Quantitative

ACCOUNTING FOR CAPITAL PROJECTS AND INFRASTRUCTURE DEVELOPMENT: This research investigates (i) the current practices in accounting for capital projects, (ii) the challenges in financial management of infrastructure development, and (iii) strategies for improving financial transparency and accountability. A survey design is employed to gather data from governmental accountants and financial managers involved in capital projects. A sample size of 320 respondents, determined using Taro Yamane...

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133. THE ROLE OF GOVERNMENTAL ACCOUNTANTS IN INTERNAL CONTROLS

1 Student Researchers Quantitative

THE ROLE OF GOVERNMENTAL ACCOUNTANTS IN INTERNAL CONTROLS: This study aims to (i) assess the effectiveness of internal controls implemented by governmental accountants, (ii) identify the challenges faced in maintaining robust internal controls, and (iii) propose enhancements to internal control systems. A survey design is selected for its ability to capture detailed information from a broad sample of governmental accountants. The sample size of 345 respondents, derived using Taro Yamane's...

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134. GOVERNMENTAL ACCOUNTING FOR HEALTHCARE EXPENDITURES

1 Student Researchers Quantitative

GOVERNMENTAL ACCOUNTING FOR HEALTHCARE EXPENDITURES: This research aims to (i) evaluate the current practices in accounting for healthcare expenditures, (ii) identify challenges in financial management within the healthcare sector, and (iii) propose strategies for improving financial reporting and accountability. A survey design is utilized to gather data from accountants and financial managers in the healthcare sector. The sample size of 310 respondents, calculated using Taro Yamane's fo...

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135. THE EFFECT OF POLITICAL FACTORS ON GOVERNMENTAL ACCOUNTING PRACTICES

1 Student Researchers Quantitative

THE EFFECT OF POLITICAL FACTORS ON GOVERNMENTAL ACCOUNTING PRACTICES: This study investigates (i) how political influences affect governmental accounting practices, (ii) the impact of political decisions on financial reporting accuracy, and (iii) the role of governmental accountants in mitigating political interference. A survey design is justified as it allows for comprehensive data collection from a wide range of respondents involved in governmental accounting. The sample size of 340 respon...

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136. ACCOUNTING FOR PUBLIC PENSIONS AND RETIREMENT BENEFITS

1 Student Researchers Quantitative

ACCOUNTING FOR PUBLIC PENSIONS AND RETIREMENT BENEFITS: This research aims to (i) analyze the current practices in accounting for public pensions and retirement benefits, (ii) evaluate the challenges in managing these accounts, and (iii) propose improvements to enhance financial transparency and sustainability. A survey design is employed to collect data from governmental accountants and financial managers responsible for public pension funds. A sample size of 325 respondents, determined usin...

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137. THE CHALLENGES OF GOVERNMENTAL ACCOUNTING FOR PUBLIC SECTOR ENTERPRISES AND UTILITIES

1 Student Researchers Quantitative

THE CHALLENGES OF GOVERNMENTAL ACCOUNTING FOR PUBLIC SECTOR ENTERPRISES AND UTILITIES: The objectives of this study are to (i) identify the key challenges faced by governmental accountants in public sector enterprises, (ii) assess the impact of these challenges on financial reporting, and (iii) propose solutions to enhance accounting practices in this sector. A survey design is justified as it enables the collection of data from a large number of accountants working in public sector enterpris...

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138. THE IMPACT OF ENVIRONMENTAL FACTORS ON GOVERNMENTAL ACCOUNTING:

1 Student Researchers Quantitative

THE IMPACT OF ENVIRONMENTAL FACTORS ON GOVERNMENTAL ACCOUNTING: This research investigates (i) the influence of environmental regulations on governmental accounting practices, (ii) the impact of environmental sustainability initiatives on financial reporting, and (iii) the role of governmental accountants in promoting environmental accountability. The survey design is employed to gather data from accountants and financial officers across various governmental agencies, providing a broad perspe...

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139. FRAUD RISK ASSESSMENT AND PREVENTION IN GOVERNMENTAL ACCOUNTING

1 Student Researchers Quantitative

FRAUD RISK ASSESSMENT AND PREVENTION IN GOVERNMENTAL ACCOUNTING: This study aims to (i) identify the primary factors contributing to fraud risk in governmental accounting, (ii) evaluate the effectiveness of existing prevention mechanisms, and (iii) propose enhancements to current fraud prevention strategies. Utilizing a survey design, this research justifies its approach as it allows for the collection of extensive data directly from individuals involved in governmental accounting, thus ensur...

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140. THE EFFECT OF ACCOUNTING FOR PUBLIC DEBT AND FISCAL SUSTAINABILITY

1 Student Researchers Quantitative

THE EFFECT OF ACCOUNTING FOR PUBLIC DEBT AND FISCAL SUSTAINABILITY

Abstract

This research examines the effect of accounting for public debt on fiscal sustainability, focusing on transparency, accountability, and financial management. The objectives are to assess the impact of current debt accounting practices on fiscal sustainability, to identify challenges, and to propose strategies for improvement. A survey research design was employed, collecting data from government ac...

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141. THE ROLE OF GOVERNMENTAL ACCOUNTANTS IN PERFORMANCE AUDITING

1 Student Researchers Quantitative

THE ROLE OF GOVERNMENTAL ACCOUNTANTS IN PERFORMANCE AUDITING

Abstract

This study investigates the role of governmental accountants in performance auditing, focusing on their contributions to enhancing efficiency and effectiveness in public sector operations. The objectives are to assess the impact of performance auditing on public sector performance, to identify challenges faced by governmental accountants in this role, and to propose strategies for improvement. A survey r...

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142. THE ROLE OF GOVERNMENTAL ACCOUNTING METHODS FOR SOCIAL WELFARE PROGRAMS

1 Student Researchers Quantitative

THE ROLE OF GOVERNMENTAL ACCOUNTING METHODS FOR SOCIAL WELFARE PROGRAMS

Abstract

This research explores the role of governmental accounting methods in the management and reporting of social welfare programs. The objectives are to assess the effectiveness of current accounting practices in social welfare programs, to identify challenges, and to propose strategies for improvement. A survey research design was employed, collecting data from government accountants and social w...

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143. THE EFFECT OF DEMOGRAPHIC SHIFTS ON GOVERNMENTAL ACCOUNTING PRACTICES

1 Student Researchers Quantitative

THE EFFECT OF DEMOGRAPHIC SHIFTS ON GOVERNMENTAL ACCOUNTING PRACTICES

Abstract

This study examines the effect of demographic shifts on governmental accounting practices, focusing on changes in population dynamics and their impact on public financial management. The objectives are to assess how demographic changes influence accounting practices, to identify challenges, and to propose strategies for adapting to these changes. A survey research design was used to gather data...

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144. THE ROLE OF ACCOUNTING FOR DISASTER RECOVERY AND EMERGENCY FUNDS

1 Student Researchers Quantitative

THE ROLE OF ACCOUNTING FOR DISASTER RECOVERY AND EMERGENCY FUNDS

Abstract

This research investigates the role of accounting in disaster recovery and emergency funds management within governmental entities. The objectives are to assess the effectiveness of current accounting practices in managing disaster and emergency funds, to identify challenges, and to propose strategies for improvement. A survey research design was employed, collecting data from government accountants...

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145. AN ASSESSMENT OF TAXATION ISSUES AND STRATEGIES IN GOVERNMENTAL ACCOUNTING

1 Student Researchers Quantitative

AN ASSESSMENT OF TAXATION ISSUES AND STRATEGIES IN GOVERNMENTAL ACCOUNTING

Abstract

This study assesses the taxation issues and strategies in governmental accounting, focusing on the challenges of tax collection, compliance, and revenue generation. The objectives are to identify major taxation challenges, to evaluate the effectiveness of current tax strategies, and to propose improvements for enhancing tax administration. A survey research design was used to collect data f...

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146. THE ROLE OF GOVERNMENTAL ACCOUNTANTS IN PUBLIC FINANCE MANAGEMENT

1 Student Researchers Quantitative

THE ROLE OF GOVERNMENTAL ACCOUNTANTS IN PUBLIC FINANCE MANAGEMENT

Abstract

This research explores the critical role of governmental accountants in public finance management, focusing on budgeting, financial planning, and fiscal accountability. The objectives are to analyze the contributions of governmental accountants to effective public finance management, to assess the challenges they face, and to evaluate strategies for enhancing their role. A survey research design was...

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147. SUSTAINABILITY REPORTING IN GOVERNMENTAL ACCOUNTING ENGAGEMENTS

1 Student Researchers Quantitative

SUSTAINABILITY REPORTING IN GOVERNMENTAL ACCOUNTING ENGAGEMENTS

Abstract

This study aims to investigate the role and impact of sustainability reporting in governmental accounting engagements. The objectives are to assess the adoption and integration of sustainability reporting practices, to evaluate their influence on public sector transparency and accountability, and to identify challenges in implementing these practices. A survey research design was utilized to gather da...

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148. THE IMPACT OF TECHNOLOGY ON GOVERNMENTAL ACCOUNTING PRACTICES

1 Student Researchers Quantitative

THE IMPACT OF TECHNOLOGY ON GOVERNMENTAL ACCOUNTING PRACTICES

Abstract

This research examines the impact of technology on governmental accounting practices, focusing on efficiency, transparency, and accuracy in financial management. The objectives are to assess the role of technology in enhancing accounting processes, to evaluate the benefits and challenges of implementing technological solutions, and to explore future trends in governmental accounting technology. A survey...

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149. ACCOUNTING FOR GRANTS AND SUBSIDIES IN GOVERNMENTAL ENTITIES

1 Student Researchers Quantitative

ACCOUNTING FOR GRANTS AND SUBSIDIES IN GOVERNMENTAL ENTITIES

Abstract

This study explores the accounting practices for grants and subsidies in governmental entities, focusing on transparency, accountability, and financial management. The objectives are to assess the effectiveness of current accounting practices, to identify challenges in accounting for grants and subsidies, and to explore ways to enhance financial reporting. A survey research design was used to collect dat...

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150. THE ROLE OF GOVERNMENTAL ACCOUNTANTS IN TRANSPARENCY AND ACCOUNTABILITY

1 Student Researchers Quantitative

THE ROLE OF GOVERNMENTAL ACCOUNTANTS IN TRANSPARENCY AND ACCOUNTABILITY

Abstract

This research examines the role of governmental accountants in promoting transparency and accountability in public sector financial management. The objectives are to evaluate the effectiveness of governmental accountants in enhancing transparency, to assess their impact on accountability, and to identify challenges faced in this role. A survey research design was employed, allowing for the col...

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151. GOVERNMENTAL ACCOUNTING FOR INFRASTRUCTURE PROJECTS AND INVESTMENTS

1 Student Researchers Quantitative

GOVERNMENTAL ACCOUNTING FOR INFRASTRUCTURE PROJECTS AND INVESTMENTS

Abstract

This study investigates governmental accounting practices for infrastructure projects and investments, focusing on transparency, accountability, and financial management. The objectives are to assess the effectiveness of current accounting practices, to identify challenges in accounting for infrastructure projects, and to explore ways to enhance financial reporting. A survey research design was us...

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152. THE EFFECT OF GLOBALIZATION ON GOVERNMENTAL ACCOUNTING STANDARDS

1 Student Researchers Quantitative

THE EFFECT OF GLOBALIZATION ON GOVERNMENTAL ACCOUNTING STANDARDS

Abstract

This research examines the effect of globalization on governmental accounting standards, with the objectives of assessing the impact of international accounting standards on local practices, evaluating the challenges of adopting global standards, and exploring the benefits of harmonization. A survey research design was employed, collecting data from government accountants and financial managers. A sa...

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153. COMPLIANCE CHALLENGES AND REGULATORY CHANGES IN GOVERNMENTAL ACCOUNTING

1 Student Researchers Quantitative

COMPLIANCE CHALLENGES AND REGULATORY CHANGES IN GOVERNMENTAL ACCOUNTING

Abstract

This study explores the compliance challenges and regulatory changes in governmental accounting, focusing on their impact on financial reporting and transparency. The objectives are to identify major compliance issues, to assess the effects of recent regulatory changes, and to evaluate strategies for improving compliance. A survey research design was chosen to collect data from government acco...

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154. ACCOUNTING FOR PUBLIC-PRIVATE PARTNERSHIPS (PPPs) IN GOVERNMENTAL ENTITIES

1 Student Researchers Quantitative

ACCOUNTING FOR PUBLIC-PRIVATE PARTNERSHIPS (PPPs) IN GOVERNMENTAL ENTITIES

Abstract

This research investigates the accounting practices for Public-Private Partnerships (PPPs) within governmental entities, focusing on transparency, accountability, and financial management. The objectives are to identify the key accounting challenges in PPPs, to evaluate the effectiveness of current accounting practices, and to explore ways to enhance financial reporting for PPPs. A survey r...

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155. THE ROLE OF GOVERNMENTAL ACCOUNTANTS IN BUDGETING AND FINANCIAL PLANNING

1 Student Researchers Quantitative

THE ROLE OF GOVERNMENTAL ACCOUNTANTS IN BUDGETING AND FINANCIAL PLANNING

Abstract

This study examines the pivotal role of governmental accountants in budgeting and financial planning within public sector entities. The objectives are to analyze the contribution of accountants to the budgeting process, to evaluate their influence on financial planning outcomes, and to assess the challenges they face in this role. A survey research design was employed, allowing for the collec...

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156. PERFORMANCE MEASUREMENT AND REPORTING IN GOVERNMENTAL ACCOUNTING

1 Student Researchers Quantitative

PERFORMANCE MEASUREMENT AND REPORTING IN GOVERNMENTAL ACCOUNTING

Abstract

This research explores the mechanisms of performance measurement and reporting in governmental accounting, with the objectives of identifying effective performance indicators, assessing the quality of performance reports, and evaluating their impact on public accountability. The survey design is justified as it enables the collection of quantitative data from government accountants and stakeholders....

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157. THE IMPACT OF PUBLIC SECTOR REFORMS ON GOVERNMENTAL ACCOUNTING PRACTICES

1 Student Researchers Quantitative

THE IMPACT OF PUBLIC SECTOR REFORMS ON GOVERNMENTAL ACCOUNTING PRACTICES

Abstract

This study investigates the effects of public sector reforms on governmental accounting practices, focusing on how these reforms influence transparency, accountability, and financial management. The objectives are to evaluate the effectiveness of these reforms in improving accounting standards, to assess their impact on the accuracy and reliability of financial reports, and to explore the cha...

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158. ETHICS AND PROFESSIONALISM IN FIDUCIARY ACCOUNTING SERVICES

1 Student Researchers Quantitative

ETHICS AND PROFESSIONALISM IN FIDUCIARY ACCOUNTING SERVICES

Abstract

This research examines the importance of ethics and professionalism in the provision of fiduciary accounting services. The objectives are to identify the key ethical challenges faced by fiduciary accountants, to assess the impact of ethical practices on client trust and satisfaction, and to evaluate the role of professional standards in maintaining ethical conduct. A survey research design was employed to...

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159. THE ROLE OF FIDUCIARY ACCOUNTANTS IN FINANCIAL EDUCATION AND LITERACY

1 Student Researchers Quantitative

THE ROLE OF FIDUCIARY ACCOUNTANTS IN FINANCIAL EDUCATION AND LITERACY

Abstract

This study aims to investigate the role of fiduciary accountants in enhancing financial education and literacy among the general population. The objectives are to assess the effectiveness of fiduciary accountants in delivering financial education, to explore their influence on individuals' financial decision-making, and to evaluate their impact on overall financial literacy rates. Utilizing...

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160. FIDUCIARY ACCOUNTING IN THE CONTEXT OF REGULATORY CHANGES

1 Student Researchers Quantitative

FIDUCIARY ACCOUNTING IN THE CONTEXT OF REGULATORY CHANGES

Abstract: Navigating regulatory changes is a critical challenge for fiduciary accountants, requiring continuous adaptation and compliance. This study aims to (1) explore the impact of regulatory changes on fiduciary accounting practices, (2) assess the strategies employed by fiduciary accountants to manage regulatory shifts, and (3) identify best practices for maintaining compliance in a dynamic regulatory environment. A surv...

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161. TECHNOLOGY-ENABLED COMPLIANCE SOLUTIONS FOR FIDUCIARY ACCOUNTANTS

1 Student Researchers Quantitative

TECHNOLOGY-ENABLED COMPLIANCE SOLUTIONS FOR FIDUCIARY ACCOUNTANTS

Abstract: Technology-enabled compliance solutions are revolutionizing the way fiduciary accountants manage regulatory requirements, ensuring greater accuracy and efficiency. This study aims to (1) investigate the effectiveness of technology-enabled compliance solutions in fiduciary accounting, (2) assess the challenges faced in implementing these solutions, and (3) identify best practices for successful technology int...

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162. THE IMPACT OF ARTIFICIAL INTELLIGENCE ON FIDUCIARY ACCOUNTING PRACTICES

1 Student Researchers Quantitative

THE IMPACT OF ARTIFICIAL INTELLIGENCE ON FIDUCIARY ACCOUNTING PRACTICES

Abstract: Artificial intelligence (AI) is transforming fiduciary accounting practices, offering new tools for efficiency and accuracy. This study aims to (1) explore the impact of AI on fiduciary accounting, (2) evaluate the benefits and challenges of AI integration, and (3) identify best practices for leveraging AI in fiduciary accounting. A survey research design was selected to gather insights from fiduciary...

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163. FIDUCIARY ACCOUNTING FOR CHARITABLE FUNDRAISING AND CAMPAIGNS

1 Student Researchers Quantitative

FIDUCIARY ACCOUNTING FOR CHARITABLE FUNDRAISING AND CAMPAIGNS

Abstract: Fiduciary accounting is essential for managing and reporting on charitable fundraising and campaigns, ensuring transparency and accountability. This study aims to (1) investigate the role of fiduciary accountants in managing charitable funds, (2) assess the challenges they face in this context, and (3) identify best practices for effective fiduciary accounting in charitable organizations. A survey research desig...

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164. FRAUDULENT ACTIVITIES DETECTION AND PREVENTION IN FIDUCIARY ACCOUNTING

1 Student Researchers Quantitative

FRAUDULENT ACTIVITIES DETECTION AND PREVENTION IN FIDUCIARY ACCOUNTING

Abstract: Detecting and preventing fraudulent activities are critical functions of fiduciary accounting, ensuring the protection of clients' assets. This study aims to (1) explore the techniques used by fiduciary accountants to detect and prevent fraud, (2) evaluate the effectiveness of these techniques, and (3) identify areas for improvement in fraud prevention strategies. A survey research design was select...

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165. THE ROLE OF FIDUCIARY ACCOUNTANTS IN LITIGATION SUPPORT

1 Student Researchers Quantitative

THE ROLE OF FIDUCIARY ACCOUNTANTS IN LITIGATION SUPPORT

Abstract: Fiduciary accountants play a crucial role in litigation support, providing expert financial analysis and testimony in legal disputes. This study aims to (1) investigate the role of fiduciary accountants in litigation support, (2) assess the effectiveness of their contributions to legal outcomes, and (3) identify challenges faced in this capacity. Utilizing a survey research design, this study collects data from fiduci...

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166. ACCOUNTING FOR RISK ASSESSMENT AND MITIGATION IN FIDUCIARY SETTINGS

1 Student Researchers Quantitative

ACCOUNTING FOR RISK ASSESSMENT AND MITIGATION IN FIDUCIARY SETTINGS

Abstract: Risk assessment and mitigation are essential elements of fiduciary accounting, aimed at safeguarding clients' assets and ensuring financial stability. This study aims to (1) explore the methodologies used in risk assessment and mitigation by fiduciary accountants, (2) evaluate the effectiveness of these methodologies, and (3) identify best practices for risk management in fiduciary settings. A survey r...

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167. THE EFFECT OF DEMOGRAPHIC SHIFTS ON FIDUCIARY ACCOUNTING ENGAGEMENTS

1 Student Researchers Quantitative

THE EFFECT OF DEMOGRAPHIC SHIFTS ON FIDUCIARY ACCOUNTING ENGAGEMENTS

Abstract: Demographic shifts, such as aging populations and changing workforce dynamics, significantly impact fiduciary accounting engagements. This study aims to (1) investigate how demographic changes affect fiduciary accounting practices, (2) assess the challenges fiduciary accountants face in adapting to these shifts, and (3) propose strategies to manage demographic-related changes effectively. A survey researc...

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168. FINANCIAL MANAGEMENT AND REPORTING FOR FIDUCIARY ACCOUNTANTS

1 Student Researchers Quantitative

FINANCIAL MANAGEMENT AND REPORTING FOR FIDUCIARY ACCOUNTANTS

Abstract: Financial management and reporting are critical components of fiduciary accounting, ensuring accuracy, transparency, and accountability in managing clients' financial resources. This study aims to (1) analyze the current practices in financial management and reporting among fiduciary accountants, (2) evaluate the effectiveness of these practices in maintaining financial integrity, and (3) identify areas for i...

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169. THE PROSPECTS AND CHALLENGES OF FIDUCIARY ACCOUNTING FOR NON-TRADITIONAL ASSETS

1 Student Researchers Quantitative

THE PROSPECTS AND CHALLENGES OF FIDUCIARY ACCOUNTING FOR NON-TRADITIONAL ASSETS

Abstract: Fiduciary accounting for non-traditional assets, such as intellectual property and environmental credits, presents both opportunities and challenges. This study aims to (1) explore the scope of fiduciary accounting for non-traditional assets, (2) assess the challenges fiduciary accountants face in valuing and managing these assets, and (3) identify best practices for incorporating non-tradition...

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170. THE ROLE OF FIDUCIARY ACCOUNTANTS IN TAX PLANNING STRATEGIES

1 Student Researchers Quantitative

THE ROLE OF FIDUCIARY ACCOUNTANTS IN TAX PLANNING STRATEGIES

Abstract: Fiduciary accountants play a crucial role in tax planning strategies, helping organizations optimize their tax liabilities while ensuring compliance with regulations. This study aims to (1) analyze the role of fiduciary accountants in developing tax planning strategies, (2) assess the effectiveness of these strategies in minimizing tax liabilities, and (3) identify challenges faced by fiduciary accountants in tax...

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171. TECHNOLOGY-DRIVEN SOLUTIONS FOR FIDUCIARY ACCOUNTING CHALLENGES

1 Student Researchers Quantitative

 TECHNOLOGY-DRIVEN SOLUTIONS FOR FIDUCIARY ACCOUNTING CHALLENGES

Abstract: Technology-driven solutions are revolutionizing fiduciary accounting, offering new ways to address longstanding challenges. This study aims to (1) explore the role of technology in enhancing fiduciary accounting practices, (2) assess the effectiveness of various technological tools in solving fiduciary accounting problems, and (3) identify potential barriers to technology adoption in fiduciary accounting...

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172. THE IMPACT OF CULTURAL DIFFERENCES ON FIDUCIARY ACCOUNTING PRACTICES

1 Student Researchers Quantitative

THE IMPACT OF CULTURAL DIFFERENCES ON FIDUCIARY ACCOUNTING PRACTICES

Abstract: Cultural differences significantly influence fiduciary accounting practices, affecting communication, trust, and financial management. This study aims to (1) investigate the impact of cultural differences on fiduciary accounting, (2) identify the challenges fiduciary accountants face when working with clients from diverse cultural backgrounds, and (3) develop strategies to enhance cross-cultural fiduciary...

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173. FIDUCIARY ACCOUNTING FOR INTERNATIONAL CLIENTS AND CROSS-BORDER TRANSACTIONS

1 Student Researchers Quantitative

 FIDUCIARY ACCOUNTING FOR INTERNATIONAL CLIENTS AND CROSS-BORDER TRANSACTIONS

Abstract: Managing fiduciary accounting for international clients and cross-border transactions involves navigating complex financial landscapes and diverse regulatory environments. This study aims to (1) analyze the challenges faced by fiduciary accountants in handling international clients, (2) evaluate the impact of cross-border transactions on fiduciary accounting practices, and (3) identify best...

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174. THE ROLE OF FIDUCIARY ACCOUNTANTS IN REGULATORY COMPLIANCE

1 Student Researchers Quantitative

THE ROLE OF FIDUCIARY ACCOUNTANTS IN REGULATORY COMPLIANCE

Abstract: Regulatory compliance is a cornerstone of fiduciary accounting, essential for maintaining organizational integrity and legal adherence. This study aims to (1) examine the role of fiduciary accountants in ensuring regulatory compliance, (2) identify the challenges they face in this role, and (3) evaluate the effectiveness of compliance strategies employed by fiduciary accountants. Utilizing a survey research design,...

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175. ACCOUNTING FOR DIGITAL ASSETS AND CRYPTOCURRENCIES IN FIDUCIARY ACCOUNTING

1 Student Researchers Quantitative

 ACCOUNTING FOR DIGITAL ASSETS AND CRYPTOCURRENCIES IN FIDUCIARY ACCOUNTING

Abstract: The rise of digital assets and cryptocurrencies poses new challenges and opportunities for fiduciary accounting. This study aims to (1) explore the implications of digital assets on fiduciary accounting practices, (2) assess the regulatory frameworks governing cryptocurrencies, and (3) develop best practices for fiduciary accountants handling digital assets. A survey research design was select...

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176. THE EFFECT OF GLOBALIZATION ON FIDUCIARY ACCOUNTING SERVICES

1 Student Researchers Quantitative

THE EFFECT OF GLOBALIZATION ON FIDUCIARY ACCOUNTING SERVICES

Abstract: Globalization has profound effects on fiduciary accounting services, necessitating adaptations to diverse regulatory environments and financial practices. This study aims to (1) investigate how globalization influences fiduciary accounting standards, (2) examine the challenges fiduciary accountants face in a globalized context, and (3) evaluate the strategies employed to manage these challenges. A survey research...

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177. FIDUCIARY ACCOUNTING FOR FAMILY BUSINESSES AND SUCCESSION PLANNING

1 Student Researchers Quantitative

Abstract: Fiduciary accounting is critical for family businesses, particularly in the context of succession planning, where financial transparency and trust are paramount. This study aims to (1) analyze the role of fiduciary accountants in managing family business finances, (2) assess the impact of fiduciary accounting on effective succession planning, and (3) identify challenges and solutions in fiduciary accounting for family businesses. Adopting a survey research design allows for the coll...

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178. COMPLIANCE AUDITS AND RISK ASSESSMENTS IN FIDUCIARY ACCOUNTING

1 Student Researchers Quantitative

 COMPLIANCE AUDITS AND RISK ASSESSMENTS IN FIDUCIARY ACCOUNTING

Abstract: Compliance audits and risk assessments are fundamental components of fiduciary accounting, ensuring adherence to legal standards and mitigating financial risks. This research aims to (1) explore the impact of compliance audits on the overall risk profile of organizations, (2) evaluate the methodologies used by fiduciary accountants in conducting risk assessments, and (3) determine the effectiveness of com...

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179. THE ROLE OF FIDUCIARY ACCOUNTANTS IN CONFLICT RESOLUTION

1 Student Researchers Quantitative

Abstract: The role of fiduciary accountants in conflict resolution is pivotal in maintaining organizational harmony and financial integrity. This study aims to (1) investigate the mechanisms through which fiduciary accountants facilitate conflict resolution, (2) assess the effectiveness of fiduciary accountants in mediating financial disputes, and (3) identify best practices for fiduciary accountants in conflict resolution scenarios. Utilizing a survey research design, this study justifies it...

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180. FIDUCIARY ACCOUNTING FOR CHARITABLE TRUSTS AND FOUNDATIONS

1 Student Researchers Quantitative

FIDUCIARY ACCOUNTING FOR CHARITABLE TRUSTS AND FOUNDATIONS

 

This research aims to (1) explore the fiduciary accounting practices for charitable trusts and foundations, (2) assess the effectiveness of these practices in ensuring financial transparency and accountability, and (3) identify challenges and propose solutions. A survey design was chosen to gather comprehensive data from fiduciary accountants. Using Taro Yamane's formula, a sample size of 120 fiduciary a...

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181. THE IMPACT OF ENVIRONMENTAL FACTORS ON FIDUCIARY ACCOUNTING PRACTICES

1 Student Researchers Quantitative

THE IMPACT OF ENVIRONMENTAL FACTORS ON FIDUCIARY ACCOUNTING PRACTICES

 

This study aims to (1) investigate the influence of environmental factors on fiduciary accounting practices, (2) assess the adaptability of fiduciary accountants to these factors, and (3) propose strategies to mitigate adverse impacts. A survey design was utilized to collect detailed data from fiduciary accountants. Using Taro Yamane's formula, a sample size of 130 fiduciary accountants was de...

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182. SUSTAINABILITY REPORTING IN FIDUCIARY ACCOUNTING ENGAGEMENTS

1 Student Researchers Quantitative

SUSTAINABILITY REPORTING IN FIDUCIARY ACCOUNTING ENGAGEMENTS

 

This research aims to (1) explore the practices of sustainability reporting in fiduciary accounting, (2) assess the impact of these practices on transparency and accountability, and (3) identify challenges and propose improvements. A survey design was selected to gather comprehensive data from fiduciary accountants. Using Taro Yamane's formula, a sample size of 125 fiduciary accountants was derived fro...

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183. THE ROLE OF FIDUCIARY ACCOUNTANTS IN FORENSIC INVESTIGATIONS

1 Student Researchers Quantitative

THE ROLE OF FIDUCIARY ACCOUNTANTS IN FORENSIC INVESTIGATIONS

 

The study aims to (1) investigate the role of fiduciary accountants in forensic investigations, (2) assess the effectiveness of their practices in uncovering financial discrepancies, and (3) identify challenges and propose solutions. A survey design was employed to collect detailed data from fiduciary accountants. Using Taro Yamane's formula, a sample size of 120 fiduciary accountants was determined fr...

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184. ACCOUNTING FOR EMPLOYEE BENEFIT PLANS IN FIDUCIARY ACCOUNTING

1 Student Researchers Quantitative

ACCOUNTING FOR EMPLOYEE BENEFIT PLANS IN FIDUCIARY ACCOUNTING

 

This research aims to (1) explore the fiduciary accounting practices for employee benefit plans, (2) assess the accuracy and transparency of these practices, and (3) identify challenges and propose improvements. A survey design was chosen to gather comprehensive data from fiduciary accountants. Using Taro Yamane's formula, a sample size of 115 fiduciary accountants was calculated from a population of...

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185. THE EFFECT OF AGING POPULATIONS ON FIDUCIARY ACCOUNTING SERVICES

1 Student Researchers Quantitative

THE EFFECT OF AGING POPULATIONS ON FIDUCIARY ACCOUNTING SERVICES

 

The study aims to (1) investigate the impact of aging populations on the demand for fiduciary accounting services, (2) assess the preparedness of fiduciary accountants to meet this demand, and (3) identify strategies to enhance service delivery. A survey design was utilized to collect detailed data from fiduciary accountants. Using Taro Yamane's formula, a sample size of 130 fiduciary accountants w...

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186. FIDUCIARY ACCOUNTING FOR REAL ESTATE INVESTMENTS

1 Student Researchers Quantitative

FIDUCIARY ACCOUNTING FOR REAL ESTATE INVESTMENTS

 

This research aims to (1) explore the fiduciary accounting practices for real estate investments, (2) assess the effectiveness of these practices in ensuring financial accuracy, and (3) identify challenges and propose solutions. A survey design was selected to gather extensive data from fiduciary accountants. Using Taro Yamane's formula, a sample size of 125 fiduciary accountants was derived from a population of 2...

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187. ACCOUNTING FOR BUSINESS INTERESTS AND PARTNERSHIPS IN FIDUCIARY ACCOUNTING

1 Student Researchers Quantitative

ACCOUNTING FOR BUSINESS INTERESTS AND PARTNERSHIPS IN FIDUCIARY ACCOUNTING

 

The objectives of this study are to (1) evaluate the methods fiduciary accountants use in accounting for business interests and partnerships, (2) assess the transparency and accuracy of these methods, and (3) identify challenges and propose improvements. A survey design was chosen for its ability to gather comprehensive data from practitioners. Using Taro Yamane's formula, a sample size o...

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188. THE ROLE OF FIDUCIARY ACCOUNTANTS IN ESTATE ADMINISTRATION

1 Student Researchers Quantitative

THE ROLE OF FIDUCIARY ACCOUNTANTS IN ESTATE ADMINISTRATION

 

This study aims to (1) explore the responsibilities of fiduciary accountants in estate administration, (2) assess the effectiveness of their practices in ensuring compliance and accuracy, and (3) identify the challenges faced during estate administration. A survey research design was employed to collect detailed insights from fiduciary accountants due to its capacity to gather extensive data from numerous pr...

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189. FRAUD RISK ASSESSMENT AND PREVENTION IN FIDUCIARY ACCOUNTING

1 Student Researchers Quantitative

FRAUD RISK ASSESSMENT AND PREVENTION IN FIDUCIARY ACCOUNTING

 

This research aims to (1) evaluate the methods used by fiduciary accountants to assess fraud risk, (2) assess the effectiveness of current fraud prevention strategies, and (3) explore challenges in implementing these strategies. A survey design was chosen to collect comprehensive data from fiduciary accountants. Using Taro Yamane's formula, a sample size of 130 accountants was calculated from a populat...

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190. AN ASSESSMENT OF FINANCIAL REPORTING REQUIREMENTS FOR FIDUCIARY ACCOUNTANTS

1 Student Researchers Quantitative

AN ASSESSMENT OF FINANCIAL REPORTING REQUIREMENTS FOR FIDUCIARY ACCOUNTANTS

 

This study aims to (1) examine the current financial reporting requirements for fiduciary accountants, (2) assess the challenges faced in meeting these requirements, and (3) propose improvements to enhance reporting accuracy and compliance. A survey design was employed to gather detailed information from fiduciary accountants. A sample size of 120 accountants was determined using Taro Yamane...

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191. TECHNOLOGY ADOPTION AND ITS IMPACT ON FIDUCIARY ACCOUNTING PRACTICES

1 Student Researchers Quantitative

TECHNOLOGY ADOPTION AND ITS IMPACT ON FIDUCIARY ACCOUNTING PRACTICES

 

This study aims to (1) assess the level of technology adoption in fiduciary accounting, (2) evaluate the impact of technology on accounting efficiency and accuracy, and (3) identify barriers to technology adoption. A survey design was chosen to gather data from fiduciary accountants across various organizations. Using Taro Yamane's formula, a sample size of 125 accountants was derived from a po...

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192. THE IMPACT OF REGULATORY CHANGES ON FIDUCIARY ACCOUNTING STANDARDS

1 Student Researchers Quantitative

THE IMPACT OF REGULATORY CHANGES ON FIDUCIARY ACCOUNTING STANDARDS

 

This research aims to (1) investigate the effects of recent regulatory changes on fiduciary accounting standards, (2) assess the adaptability of fiduciary accountants to these changes, and (3) explore strategies to improve compliance. A survey design was utilized to collect data from a wide range of fiduciary accountants. A sample size of 130 accountants was determined using Taro Yamane's formula...

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193. THE CHALLENGES OF FIDUCIARY ACCOUNTING FOR CHARITABLE GIFTS AND DONATIONS

1 Student Researchers Quantitative

THE CHALLENGES OF FIDUCIARY ACCOUNTING FOR CHARITABLE GIFTS AND DONATIONS

 

The objectives of this study are to (1) identify the challenges faced in accounting for charitable gifts and donations, (2) assess the effectiveness of current fiduciary accounting practices, and (3) propose improvements to enhance accountability and transparency. A survey design was chosen to gather comprehensive data from fiduciary accountants. Using Taro Yamane's formula, a sample size...

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194. ACCOUNTING FOR INVESTMENT PORTFOLIOS IN FIDUCIARY ACCOUNTING

1 Student Researchers Quantitative

ACCOUNTING FOR INVESTMENT PORTFOLIOS IN FIDUCIARY ACCOUNTING

 

This study aims to (1) evaluate the methods used by fiduciary accountants in managing investment portfolios, (2) assess the accuracy and transparency of these methods, and (3) identify challenges in portfolio accounting. A survey design was selected for its ability to gather detailed information from a broad range of professionals. Using Taro Yamane's formula, a sample size of 115 fiduciary accountants...

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195. THE ROLE OF FIDUCIARY ACCOUNTANTS IN RISK MANAGEMENT

1 Student Researchers Quantitative

THE ROLE OF FIDUCIARY ACCOUNTANTS IN RISK MANAGEMENT

 

This research aims to (1) explore the role of fiduciary accountants in identifying financial risks, (2) assess their effectiveness in mitigating these risks, and (3) examine the tools and techniques used in risk management. A survey method was utilized to capture the experiences and perceptions of fiduciary accountants. Using Taro Yamane's formula, a sample size of 125 accountants was derived from an estimated...

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196. EXAMINING TAXATION ISSUES AND STRATEGIES IN FIDUCIARY ACCOUNTING

1 Student Researchers Quantitative

EXAMINING TAXATION ISSUES AND STRATEGIES IN FIDUCIARY ACCOUNTING

 

This study aims to (1) investigate common taxation challenges in fiduciary accounting, (2) assess the effectiveness of current taxation strategies, and (3) propose improvements to taxation practices in fiduciary accounting. A survey design was chosen to collect detailed information from practitioners. A sample size of 110 fiduciary accountants was determined using Taro Yamane's formula from a popul...

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197. THE ROLE OF FIDUCIARY ACCOUNTING FOR NON-PROFIT ORGANIZATIONS

1 Student Researchers Quantitative

THE ROLE OF FIDUCIARY ACCOUNTING FOR NON-PROFIT ORGANIZATIONS

 

The objectives of this study are to (1) identify the unique fiduciary accounting needs of non-profit organizations, (2) examine the effectiveness of fiduciary accounting practices in ensuring financial accountability, and (3) explore the challenges faced by fiduciary accountants in the non-profit sector. A survey design was employed to gather data from a wide range of non-profit organizations. The sample...

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198. THE EFFECT OF DIGITALIZATION ON FIDUCIARY ACCOUNTING SERVICES

1 Student Researchers Quantitative

THE EFFECT OF DIGITALIZATION ON FIDUCIARY ACCOUNTING SERVICES

 

This research aims to (1) analyze the impact of digital tools on the efficiency of fiduciary accounting services, (2) assess the challenges faced during digital transformation, and (3) evaluate the overall benefits of digitalization in fiduciary accounting. The survey method was selected as it allows for the collection of diverse opinions from fiduciary accountants. A sample size of 120 fiduciary accounta...

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199. AN ASSESSMENT OF AUDITORS' PERCEPTION OF ETHICAL CONSIDERATIONS DURING ENGAGEMENTS

1 Student Researchers Quantitative

AN ASSESSMENT OF AUDITORS' PERCEPTION OF ETHICAL CONSIDERATIONS DURING ENGAGEMENTS

This study aims to (1) evaluate auditors' awareness of ethical standards, (2) assess the impact of ethical considerations on audit quality, and (3) explore the challenges auditors face in maintaining ethical standards during engagements. A survey research design was chosen due to its effectiveness in gathering perceptions from a large group of professionals, providing a broad understanding of...

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200. THE PROSPECT AND CHALLENGES ASSOCIATED WITH ACCOUNTING FOR GUARDIANSHIPS AND CONSERVATORSHIPS

1 Student Researchers Quantitative

THE PROSPECT AND CHALLENGES ASSOCIATED WITH ACCOUNTING FOR GUARDIANSHIPS AND CONSERVATORSHIPS

ABSTRACT

This research investigates the prospects and challenges associated with accounting for guardianships and conservatorships, focusing on regulatory compliance, accurate financial reporting, and beneficiary management. A survey design was adopted to gather data from fiduciary accountants and legal guardians, capturing their experiences and insights. The sample size, derived...

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201. THE ROLE OF FIDUCIARY ACCOUNTANTS IN WEALTH MANAGEMENT

1 Student Researchers Quantitative

THE ROLE OF FIDUCIARY ACCOUNTANTS IN WEALTH MANAGEMENT

ABSTRACT

This study explores the role of fiduciary accountants in wealth management, focusing on asset preservation, tax optimization, and regulatory compliance. A survey design was employed to collect data from fiduciary accountants and wealth managers, offering insights into their practices and challenges. Using Taro Yamane's formula, the sample size was calculated to be 360 from a population of 6,500 fiduciary a...

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202. FIDUCIARY ACCOUNTING FOR RETIREMENT PLANS AND PENSIONS

1 Student Researchers Quantitative

FIDUCIARY ACCOUNTING FOR RETIREMENT PLANS AND PENSIONS

ABSTRACT

This research investigates fiduciary accounting for retirement plans and pensions, focusing on regulatory compliance, accurate benefit calculation, and effective fund management. A survey design was employed to collect data from fiduciary accountants and pension administrators, providing insights into their practices and challenges. The sample size, determined using Taro Yamane's formula, was 370 from a po...

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203. THE IMPACT OF TAX REFORMS ON FIDUCIARY ACCOUNTING PRACTICES

1 Student Researchers Quantitative

ABSTRACT

This study examines the impact of tax reforms on fiduciary accounting practices, focusing on compliance, tax efficiency, and financial reporting. A survey design was adopted to gather data from fiduciary accountants and tax advisors, capturing their perspectives on recent tax reforms. Using Taro Yamane's formula, the sample size was calculated to be 365 from a population of 7,200 fiduciary accountants in Lagos, ensuring statistical precision. Lagos was selected for its...

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204. THE ASSESSMENT OF COMPLIANCE CHALLENGES IN FIDUCIARY ACCOUNTING

1 Student Researchers Quantitative

THE ASSESSMENT OF COMPLIANCE CHALLENGES IN FIDUCIARY ACCOUNTING

ABSTRACT

This research assesses the compliance challenges in fiduciary accounting, focusing on regulatory adherence, ethical practices, and accurate financial reporting. A survey design was utilized to gather data from fiduciary accountants and compliance officers, providing insights into their experiences and challenges. The sample size, derived using Taro Yamane's formula, was 355 from a population of 6,...

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205. ACCOUNTING CHALLENGES CONFRONTING CHARITABLE FOUNDATIONS AND ENDOWMENTS

1 Student Researchers Quantitative

ACCOUNTING CHALLENGES CONFRONTING CHARITABLE FOUNDATIONS AND ENDOWMENTS

ABSTRACT

This study investigates the accounting challenges confronting charitable foundations and endowments, focusing on financial transparency, regulatory compliance, and effective fund management. A survey design was employed to collect data from accountants and financial managers within charitable organizations, providing a comprehensive understanding of their practices and difficulties. Using Taro...

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206. THE CHALLENGES ASSOCIATED WITH FIDUCIARY ACCOUNTING FOR TRUSTS AND ESTATES

1 Student Researchers Quantitative

THE CHALLENGES ASSOCIATED WITH FIDUCIARY ACCOUNTING FOR TRUSTS AND ESTATES

ABSTRACT

This research assesses the challenges associated with fiduciary accounting for trusts and estates, focusing on regulatory compliance, accurate financial reporting, and beneficiary management. A survey design was utilized to gather data from fiduciary accountants and trust administrators, capturing their experiences and insights. The sample size, derived using Taro Yamane's formula, was...

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207. THE ROLE OF FIDUCIARY ACCOUNTANTS IN ESTATE PLANNING

1 Student Researchers Quantitative

THE ROLE OF FIDUCIARY ACCOUNTANTS IN ESTATE PLANNING

ABSTRACT

This study explores the role of fiduciary accountants in estate planning, focusing on wealth preservation, tax efficiency, and compliance with legal requirements. A survey design was employed to collect data from fiduciary accountants and estate planners, providing insights into their practices and challenges. The sample size, determined using Taro Yamane's formula, was 360 from a population of 7,000 fiducia...

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208. CORPORATE GOVERNANCE REFORMS AND THEIR IMPACT ON PUBLIC ACCOUNTING STANDARDS

1 Student Researchers Quantitative

CORPORATE GOVERNANCE REFORMS AND THEIR IMPACT ON PUBLIC ACCOUNTING STANDARDS

ABSTRACT

This research investigates the impact of corporate governance reforms on public accounting standards, with a focus on accountability, transparency, and financial integrity. A survey design was adopted to gather data from corporate accountants and auditors, leveraging their perspectives on the changes brought about by governance reforms. Using Taro Yamane's formula, the sample size was...

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209. THE ROLE OF PUBLIC ACCOUNTANTS IN FRAUD PREVENTION AND DETECTION

1 Student Researchers Quantitative

THE ROLE OF PUBLIC ACCOUNTANTS IN FRAUD PREVENTION AND DETECTION

ABSTRACT

This study examines the role of public accountants in fraud prevention and detection, focusing on enhancing internal controls, implementing forensic accounting techniques, and fostering ethical practices. The research design is based on a survey method, which is ideal for capturing the insights and experiences of accountants directly involved in these activities. The sample size, derived using Taro Y...

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210. THE PROSPECT OF TECHNOLOGY-DRIVEN AUDIT PROCEDURES IN PUBLIC ACCOUNTING

1 Student Researchers Quantitative

THE PROSPECT OF TECHNOLOGY-DRIVEN AUDIT PROCEDURES IN PUBLIC ACCOUNTING

ABSTRACT

This study explores the prospect of technology-driven audit procedures in public accounting, focusing on efficiency, accuracy, and the integration of advanced technologies such as AI and data analytics. A survey research design was adopted to collect data from auditors and IT specialists, providing a comprehensive understanding of the potential and challenges of technology adoption. The sample...

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211. AN ASSESSMENT OF THE CHALLENGES OF AUDIT QUALITY AND ASSURANCE IN PUBLIC ACCOUNTING

1 Student Researchers Quantitative

AN ASSESSMENT OF THE CHALLENGES OF AUDIT QUALITY AND ASSURANCE IN PUBLIC ACCOUNTING

ABSTRACT

This study aims to assess the challenges of audit quality and assurance in public accounting, focusing on auditor independence, audit methodology, and regulatory compliance. A survey design was utilized to collect data from auditors and public accountants, providing a detailed understanding of the factors affecting audit quality. Using Taro Yamane’s formula, a sample size of...

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212. AN ASSESSMENT OF PUBLIC SECTOR FINANCIAL MANAGEMENT AND ACCOUNTABILITY

1 Student Researchers Quantitative

AN ASSESSMENT OF PUBLIC SECTOR FINANCIAL MANAGEMENT AND ACCOUNTABILITY

ABSTRACT

 

This study assesses public sector financial management and accountability, focusing on budgetary controls, transparency, and performance evaluation. A survey design was employed to gather data from public sector accountants and financial managers, providing insights into current practices and challenges. The sample size, calculated using Taro Yamane’s formula, was 370 fro...

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213. THE IMPACT OF REGULATORY COMPLIANCE ON PUBLIC ACCOUNTING FIRMS

1 Student Researchers Quantitative

THE IMPACT OF REGULATORY COMPLIANCE ON PUBLIC ACCOUNTING FIRMS

ABSTRACT

 

The objective of this study is to evaluate the impact of regulatory compliance on public accounting firms, focusing on operational efficiency, financial performance, and client satisfaction. A survey research design was chosen to collect data from public accountants and firm managers, providing a comprehensive understanding of the effects of regulatory compliance. Using Taro Yamane&rsq...

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214. PUBLIC ACCOUNTING FOR SMALL AND MEDIUM-SIZED ENTERPRISES (SMEs)

1 Student Researchers Quantitative

PUBLIC ACCOUNTING FOR SMALL AND MEDIUM-SIZED ENTERPRISES (SMEs)

ABSTRACT

 

This study evaluates the application of public accounting methods for small and medium-sized enterprises (SMEs), focusing on financial reporting, tax compliance, and access to financing. A survey research design was employed to collect data from SME accountants and business owners, offering insights into their accounting practices and challenges. Using Taro Yamane’s formula, a s...

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215. TAX IMPLICATIONS OF INTERNATIONAL TRANSACTIONS IN PUBLIC ACCOUNTING

1 Student Researchers Quantitative

TAX IMPLICATIONS OF INTERNATIONAL TRANSACTIONS IN PUBLIC ACCOUNTING

ABSTRACT

The study aims to assess the tax implications of international transactions in public accounting, focusing on tax compliance, risk management, and the impact of tax treaties. A survey design was adopted to gather data from tax accountants and financial managers, providing a broad perspective on the challenges and practices in international taxation. The sample size, calculated using Taro Yamane&rs...

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216. THE ROLE OF PUBLIC ACCOUNTANTS IN INTERNAL AUDIT FUNCTIONS

1 Student Researchers Quantitative

THE ROLE OF PUBLIC ACCOUNTANTS IN INTERNAL AUDIT FUNCTIONS

ABSTRACT

This study investigates the role of public accountants in internal audit functions, aiming to understand their impact on risk management, internal controls, and compliance assurance. A survey design was utilized to collect data from internal auditors and public accountants, allowing for a detailed examination of their roles and effectiveness. Based on Taro Yamane’s formula, a sample size of 367 was d...

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217. PERCEPTION OF SUSTAINABILITY REPORTING FRAMEWORKS AND THEIR RELEVANCE TO PUBLIC ACCOUNTANTS

1 Student Researchers Quantitative

PERCEPTION OF SUSTAINABILITY REPORTING FRAMEWORKS AND THEIR RELEVANCE TO PUBLIC ACCOUNTANTS

ABSTRACT

 

The objective of this study is to evaluate the perception of sustainability reporting frameworks among public accountants, focusing on their relevance to environmental, social, and governance (ESG) performance reporting. A survey research design was chosen to gather insights from accountants and sustainability officers, leveraging their firsthand experience...

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218. AN ASSESSMENT OF THE APPLICATION OF PUBLIC ACCOUNTING METHODS IN GOVERNMENT CONTRACTS AND GRANTS

1 Student Researchers Quantitative

AN ASSESSMENT OF THE APPLICATION OF PUBLIC ACCOUNTING METHODS IN GOVERNMENT CONTRACTS AND GRANTS

ABSTRACT

 

This research evaluates the application of public accounting methods in the management of government contracts and grants, focusing on the objectives of financial accountability, efficiency in fund utilization, and adherence to grant conditions. A survey design was employed to collect data from government auditors and project managers, providing a comp...

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219. AN ASSESSMENT OF PUBLIC ACCOUNTING METHODS IN MERGER AND ACQUISITION

1 Student Researchers Quantitative

AN ASSESSMENT OF PUBLIC ACCOUNTING METHODS IN MERGER AND ACQUISITION

ABSTRACT

 

The study aims to assess the effectiveness of public accounting methods in mergers and acquisitions (M&A) by examining the objectives of financial transparency, valuation accuracy, and compliance with regulatory standards. A survey research design was adopted to gather data from accountants and financial analysts, as this method effectively captures the perceptions and experi...

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220. AN APPRAISAL OF PUBLIC ACCOUNTING IN THE ERA OF INDUSTRY 4.0

1 Student Researchers Quantitative

AN APPRAISAL OF PUBLIC ACCOUNTING IN THE ERA OF INDUSTRY 4.0

 

The objectives of this study are to: 1) Assess the impact of Industry 4.0 technologies on public accounting practices, 2) Identify the benefits and challenges associated with adopting these technologies, and 3) Propose strategies to leverage Industry 4.0 for enhanced public accounting services. A survey research design is chosen for its ability to collect extensive quantitative data from public accounting...

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221. THE EFFECT OF CULTURAL DIFFERENCES ON PUBLIC ACCOUNTING PRACTICES

1 Student Researchers Quantitative

THE EFFECT OF CULTURAL DIFFERENCES ON PUBLIC ACCOUNTING PRACTICES

 

The objectives of this research are to: 1) Explore how cultural differences influence public accounting practices, 2) Identify challenges arising from cultural diversity in accounting, and 3) Propose strategies to manage cultural differences effectively. A survey design is employed to gather quantitative data from public accountants working in multicultural environments. The sample size is calculated...

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222. THE PERCEPTION OF FINANCIAL STATEMENT ANALYSIS AMONG PUBLIC ACCOUNTING PROFESSIONALS

1 Student Researchers Quantitative

THE PERCEPTION OF FINANCIAL STATEMENT ANALYSIS AMONG PUBLIC ACCOUNTING PROFESSIONALS

 

The objectives of this study are to: 1) Investigate public accounting professionals' perceptions of the importance and utility of financial statement analysis, 2) Identify factors influencing the effectiveness of financial statement analysis, and 3) Propose enhancements to improve its accuracy and relevance. The research design is a survey, selected for its ability to collect de...

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223. THE ROLE OF PUBLIC ACCOUNTANTS IN RISK ASSESSMENT AND MANAGEMENT

1 Student Researchers Quantitative

THE ROLE OF PUBLIC ACCOUNTANTS IN RISK ASSESSMENT AND MANAGEMENT

The objectives of this study are to: 1) Evaluate the role of public accountants in identifying and managing risks within organizations, 2) Assess the effectiveness of current risk assessment methodologies, and 3) Propose strategies to enhance risk management practices. A survey research design is chosen for its ability to gather extensive quantitative data from public accounting professionals. The sample size, determin...

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224. PUBLIC SECTOR FINANCIAL REPORTING STANDARDS AND THEIR APPLICATION IN LOCAL GOVERNMENT AREAS

1 Student Researchers Quantitative

PUBLIC SECTOR FINANCIAL REPORTING STANDARDS AND THEIR APPLICATION IN LOCAL GOVERNMENT AREAS

 

The objectives of this research are to: 1) Examine the application of public sector financial reporting standards in local government areas, 2) Identify challenges faced in implementing these standards, and 3) Propose solutions to improve compliance and reporting quality. A survey design is employed to collect quantitative data from financial managers and accountants in local...

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225. AN ASSESSMENT OF PROFESSIONAL ETHICS AND INDEPENDENCE IN PUBLIC ACCOUNTING ENGAGEMENTS

1 Student Researchers Quantitative

AN ASSESSMENT OF PROFESSIONAL ETHICS AND INDEPENDENCE IN PUBLIC ACCOUNTING ENGAGEMENTS

 

The objectives of this study are to: 1) Assess the current state of professional ethics and independence among public accountants, 2) Identify factors influencing ethical behavior and independence, and 3) Propose measures to strengthen ethical standards in public accounting engagements. The research design is a survey, justified for its capacity to collect detailed quantitative da...

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226. PUBLIC ACCOUNTING IN THE NONPROFIT SECTOR: CHALLENGES AND BEST PRACTICES

1 Student Researchers Quantitative

PUBLIC ACCOUNTING IN THE NONPROFIT SECTOR: CHALLENGES AND BEST PRACTICES

 

The objectives of this research are to: 1) Identify the unique challenges faced by public accountants in the nonprofit sector, 2) Evaluate best practices that enhance financial transparency and accountability, and 3) Propose strategies to overcome sector-specific challenges. A survey design is employed to gather quantitative data from accountants working in the nonprofit sector. The sample size...

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227. AN ASSESSMENT OF TAX PLANNING STRATEGIES FOR PUBLIC ACCOUNTING CLIENTS

1 Student Researchers Quantitative

AN ASSESSMENT OF TAX PLANNING STRATEGIES FOR PUBLIC ACCOUNTING CLIENTS

 

The objectives of this study are to: 1) Evaluate the effectiveness of current tax planning strategies employed by public accountants, 2) Identify the benefits and challenges associated with these strategies, and 3) Propose improvements to optimize tax planning for clients. The research design is a survey, chosen for its ability to gather comprehensive quantitative data from a broad audience. The...

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228. THE ROLE OF PUBLIC ACCOUNTANTS IN REGULATORY COMPLIANCE

1 Student Researchers Quantitative

THE ROLE OF PUBLIC ACCOUNTANTS IN REGULATORY COMPLIANCE

 

The objectives of this research are to: 1) Investigate the role of public accountants in ensuring regulatory compliance, 2) Assess the effectiveness of public accountants in navigating complex regulatory environments, and 3) Identify the skills and competencies required for effective regulatory compliance. A survey design is chosen for its ability to collect extensive quantitative data from a wide range of publ...

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229. THE ROLE OF SUSTAINABILITY ACCOUNTING AND REPORTING IN PUBLIC ACCOUNTING

1 Student Researchers Quantitative

THE ROLE OF SUSTAINABILITY ACCOUNTING AND REPORTING IN PUBLIC ACCOUNTING

 

The objectives of this study are to: 1) Evaluate the role of sustainability accounting in enhancing transparency and accountability in public accounting, 2) Assess the impact of sustainability reporting on stakeholder decision-making, and 3) Identify the challenges and opportunities associated with implementing sustainability accounting practices. A survey research design is employed to collect...

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230. EXAMINING THE RELATIONSHIP BETWEEN PUBLIC SECTOR BUDGETING AND FINANCIAL MANAGEMENT

1 Student Researchers Quantitative

EXAMINING THE RELATIONSHIP BETWEEN PUBLIC SECTOR BUDGETING AND FINANCIAL MANAGEMENT

The objectives of this study are to: 1) Investigate the relationship between public sector budgeting practices and financial management outcomes, 2) Identify factors influencing budgetary efficiency and financial management effectiveness, and 3) Propose strategies to enhance the alignment between budgeting and financial management. A survey design is chosen for its ability to collect broad-based quan...

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231. THE IMPACT OF ARTIFICIAL INTELLIGENCE ON PUBLIC ACCOUNTING SERVICES

1 Student Researchers Quantitative

THE IMPACT OF ARTIFICIAL INTELLIGENCE ON PUBLIC ACCOUNTING SERVICES

This study aims to: 1) Assess the current impact of artificial intelligence (AI) on public accounting services, 2) Identify the benefits and challenges of integrating AI into accounting processes, and 3) Evaluate future trends and potential developments in AI for public accounting. A survey research design is employed to gather quantitative data from public accounting professionals. The sample size, determined using...

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232. AN ASSESSMENT OF FRAUDULENT FINANCIAL REPORTING DETECTION TECHNIQUES IN PUBLIC ACCOUNTING

1 Student Researchers Quantitative

AN ASSESSMENT OF FRAUDULENT FINANCIAL REPORTING DETECTION TECHNIQUES IN PUBLIC ACCOUNTING

The objectives of this research are to: 1) Evaluate the effectiveness of current techniques used to detect fraudulent financial reporting in public accounting, 2) Identify common types of financial fraud encountered, and 3) Propose enhancements to detection methodologies. A survey design is selected to collect quantitative data from a large sample of public accountants. Using Taro Yamane’...

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233. THE CHALLENGES OF ACCOUNTING FOR FINANCIAL INSTRUMENTS IN PUBLIC ACCOUNTING

1 Student Researchers Quantitative

THE CHALLENGES OF ACCOUNTING FOR FINANCIAL INSTRUMENTS IN PUBLIC ACCOUNTING

The study's objectives are to: 1) Identify the challenges faced by public accountants in accounting for financial instruments, 2) Evaluate the effectiveness of current methodologies in addressing these challenges, and 3) Propose solutions to improve accuracy and compliance. The research utilizes a survey design to gather quantitative data from a broad sample of public accountants. The sample size is set...

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234. THE ROLE OF PUBLIC ACCOUNTANTS IN MERGERS AND ACQUISITIONS

1 Student Researchers Quantitative

THE ROLE OF PUBLIC ACCOUNTANTS IN MERGERS AND ACQUISITIONS

 

This study aims to: 1) Explore the critical roles played by public accountants in mergers and acquisitions (M&A), 2) Assess the impact of their involvement on the success of M&A transactions, and 3) Identify the skills and competencies necessary for effective participation in M&As. A survey design is employed to collect extensive quantitative data from accountants involved in M&A activities....

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235. THE IMPACT OF INTERNAL CONTROL SYSTEMS IN PUBLIC ACCOUNTING ENGAGEMENTS

1 Student Researchers Quantitative

THE IMPACT OF INTERNAL CONTROL SYSTEMS IN PUBLIC ACCOUNTING ENGAGEMENTS

The objectives of this research are to: 1) Assess the effectiveness of internal control systems in public accounting engagements, 2) Identify the common weaknesses in existing internal control frameworks, and 3) Recommend strategies to strengthen internal controls. A survey design is selected to gather broad-based quantitative data, facilitating a comprehensive analysis of internal control systems across various...

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236. AN ASSESSMENT OF REVENUE RECOGNITION CHALLENGES AND SOLUTIONS IN PUBLIC ACCOUNTING

1 Student Researchers Quantitative

AN ASSESSMENT OF REVENUE RECOGNITION CHALLENGES AND SOLUTIONS IN PUBLIC ACCOUNTING

This study aims to: 1) Identify the primary challenges associated with revenue recognition in public accounting, 2) Examine the effectiveness of current solutions and practices in addressing these challenges, and 3) Propose new strategies to improve revenue recognition accuracy. The research design is a survey, chosen for its ability to collect detailed quantitative data from a wide audience. Using Ta...

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237. THE EFFECT OF DATA ANALYTICS ON PUBLIC ACCOUNTING PRACTICES

1 Student Researchers Quantitative

ABSTRACT: THE EFFECT OF DATA ANALYTICS ON PUBLIC ACCOUNTING PRACTICES

The objectives of this study are to: 1) Investigate how data analytics tools are transforming public accounting practices, 2) Determine the benefits and challenges associated with integrating data analytics into accounting workflows, and 3) Evaluate the impact of data analytics on the accuracy and efficiency of financial reporting. A survey research design is chosen for this study due to its effectiveness in colle...

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238. PUBLIC ACCOUNTING IN THE HEALTHCARE INDUSTRY: CHALLENGES AND OPPORTUNITIES

1 Student Researchers Quantitative

ABSTRACT: PUBLIC ACCOUNTING IN THE HEALTHCARE INDUSTRY: CHALLENGES AND OPPORTUNITIES

The objective of this study is to: 1) Identify the primary challenges faced by public accountants in the healthcare industry, 2) Explore opportunities for improving financial reporting and compliance within healthcare organizations, and 3) Assess the impact of regulatory changes on public accounting practices in healthcare. The research design employed is a survey, which is justified by its ability...

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239. AN APPRAISAL OF EMERGING TRENDS IN PUBLIC ACCOUNTING SOFTWARE AND TECHNOLOGY

1 Student Researchers Quantitative

AN APPRAISAL OF EMERGING TRENDS IN PUBLIC ACCOUNTING SOFTWARE AND TECHNOLOGY

This study appraises emerging trends in public accounting software and technology. The objectives are to identify the latest software and technological innovations in public accounting, to evaluate the impact of these innovations on accounting practices, and to assess the challenges faced in adopting new technologies. A survey research design was adopted to gather data from public accountants and IT profess...

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240. THE ROLE OF PUBLIC ACCOUNTANTS IN FINANCIAL STATEMENT ANALYSIS

1 Student Researchers Quantitative

THE ROLE OF PUBLIC ACCOUNTANTS IN FINANCIAL STATEMENT ANALYSIS

 

This research explores the role of public accountants in financial statement analysis. The objectives are to evaluate the techniques used by public accountants in analyzing financial statements, to assess the impact of financial statement analysis on decision-making, and to identify the challenges faced in conducting comprehensive financial analysis. A survey research design was chosen to collect data fr...

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241. AN ASSESSMENT OF PUBLIC SECTOR AUDITING AND ACCOUNTABILITY MECHANISMS

1 Student Researchers Quantitative

AN ASSESSMENT OF PUBLIC SECTOR AUDITING AND ACCOUNTABILITY MECHANISMS

 

This study examines public sector auditing and accountability mechanisms. The objectives are to evaluate the effectiveness of public sector auditing practices, to assess the role of public auditors in enhancing accountability, and to identify the challenges faced in public sector auditing. A survey research design was adopted to gather data from public auditors and government financial officials....

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242. AN ASSESSMENT OF CYBERSECURITY RISKS AND STRATEGIES FOR PUBLIC ACCOUNTING FIRMS

1 Student Researchers Quantitative

AN ASSESSMENT OF CYBERSECURITY RISKS AND STRATEGIES FOR PUBLIC ACCOUNTING FIRMS

This research assesses cybersecurity risks and strategies for public accounting firms. The objectives are to identify the key cybersecurity risks faced by public accounting firms, to evaluate the impact of these risks on accounting practices, and to assess the effectiveness of various cybersecurity strategies. A survey research design was chosen to collect data from IT professionals and public accountant...

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243. THE IMPACT OF GLOBALIZATION ON PUBLIC ACCOUNTING STANDARDS

1 Student Researchers Quantitative

THE IMPACT OF GLOBALIZATION ON PUBLIC ACCOUNTING STANDARDS

 

This study explores the impact of globalization on public accounting standards. The objectives are to evaluate how globalization influences the convergence of accounting standards, to assess the challenges faced by public accountants in adapting to global standards, and to analyze the benefits of standardized global accounting practices. A survey research design was employed to gather data from public accoun...

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244. AN ASSESSMENT OF TAXATION ISSUES AND COMPLIANCE CHALLENGES IN PUBLIC ACCOUNTING

1 Student Researchers Quantitative

AN ASSESSMENT OF TAXATION ISSUES AND COMPLIANCE CHALLENGES IN PUBLIC ACCOUNTING

This research assesses taxation issues and compliance challenges in public accounting. The objectives are to identify common taxation issues faced by public accountants, to evaluate the impact of these issues on compliance, and to assess the strategies used to overcome compliance challenges. A survey research design was used to collect data from tax accountants and public accounting professionals. Using...

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245. FRAUD RISK ASSESSMENT AND MITIGATION IN PUBLIC ACCOUNTING AUDITS

1 Student Researchers Quantitative

FRAUD RISK ASSESSMENT AND MITIGATION IN PUBLIC ACCOUNTING AUDITS

This study focuses on fraud risk assessment and mitigation in public accounting audits. The objectives are to identify effective fraud risk assessment techniques, to evaluate the role of public accountants in fraud prevention and detection, and to assess the challenges faced in implementing fraud risk mitigation strategies. A survey research design was adopted to collect data from auditors and forensic accountants. Usi...

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246. ACCOUNTING FOR INTANGIBLE ASSETS IN PUBLIC ACCOUNTING ENGAGEMENTS

1 Student Researchers Quantitative

ACCOUNTING FOR INTANGIBLE ASSETS IN PUBLIC ACCOUNTING ENGAGEMENTS

This research examines the accounting for intangible assets in public accounting engagements. The objectives are to identify the key intangible assets that need to be accounted for, to evaluate the challenges faced by public accountants in valuing and reporting intangible assets, and to assess the impact of intangible asset accounting on financial statements. A survey research design was chosen to collect data from pu...

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247. PUBLIC SECTOR ACCOUNTING REFORMS AND THEIR IMPLICATIONS FOR PUBLIC ACCOUNTANTS

1 Student Researchers Quantitative

PUBLIC SECTOR ACCOUNTING REFORMS AND THEIR IMPLICATIONS FOR PUBLIC ACCOUNTANTS

This study explores the implications of public sector accounting reforms for public accountants. The objectives are to evaluate the impact of accounting reforms on public sector financial reporting, to assess the role of public accountants in implementing these reforms, and to identify the challenges faced during the reform process. A survey research design was adopted to gather insights from public accou...

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248. THE ROLE OF TECHNOLOGY ADOPTION AND ITS IMPACT ON PUBLIC ACCOUNTING SERVICES

1 Student Researchers Quantitative

THE ROLE OF TECHNOLOGY ADOPTION AND ITS IMPACT ON PUBLIC ACCOUNTING SERVICES

This research investigates the role of technology adoption and its impact on public accounting services. The objectives are to identify the key technologies adopted by public accounting firms, to evaluate the impact of these technologies on the quality and efficiency of accounting services, and to assess the challenges faced in technology adoption. A survey research design was used to collect data from publ...

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249. THE EFFECT OF REGULATORY CHANGES ON PUBLIC ACCOUNTING FIRMS

1 Student Researchers Quantitative

THE EFFECT OF REGULATORY CHANGES ON PUBLIC ACCOUNTING FIRMS

This study examines the effect of regulatory changes on public accounting firms. The objectives are to analyze how regulatory changes impact the operations of public accounting firms, to evaluate the challenges faced by these firms in complying with new regulations, and to assess the role of regulatory bodies in facilitating compliance. A survey research design was adopted to gather data from public accounting professionals...

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250. ETHICAL CONSIDERATIONS IN PUBLIC ACCOUNTING PRACTICES

1 Student Researchers Quantitative

ETHICAL CONSIDERATIONS IN PUBLIC ACCOUNTING PRACTICES

This research explores the ethical considerations in public accounting practices. The objectives are to identify the key ethical issues faced by public accountants, to evaluate the impact of ethical considerations on public accounting practices, and to propose strategies for enhancing ethical standards in the profession. A survey research design was used to collect data from public accounting professionals. Using Taro Yamane'...

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251. THE ROLE OF PUBLIC ACCOUNTANTS IN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) REPORTING

1 Student Researchers Quantitative

THE ROLE OF PUBLIC ACCOUNTANTS IN ENVIRONMENTAL, SOCIAL, AND GOVERNANCE (ESG) REPORTING

This study examines the role of public accountants in Environmental, Social, and Governance (ESG) reporting. The objectives are to assess the involvement of public accountants in ESG reporting, to evaluate the impact of ESG reporting on public accounting practices, and to identify the challenges faced by public accountants in ESG reporting. A survey research design was adopted to gather insights...

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252. FORENSIC ACCOUNTING TECHNIQUES FOR DETECTING FINANCIAL FRAUD IN PUBLIC COMPANIES

1 Student Researchers Quantitative

FORENSIC ACCOUNTING TECHNIQUES FOR DETECTING FINANCIAL FRAUD IN PUBLIC COMPANIES

This research focuses on the forensic accounting techniques used to detect financial fraud in public companies. The objectives are to identify the most effective forensic accounting techniques, to evaluate the role of forensic accountants in detecting and preventing financial fraud, and to analyze the challenges faced in implementing these techniques. A survey research design was chosen to collect data...

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253. CORPORATE GOVERNANCE AND ITS INFLUENCE ON PUBLIC ACCOUNTING STANDARDS

1 Student Researchers Quantitative

CORPORATE GOVERNANCE AND ITS INFLUENCE ON PUBLIC ACCOUNTING STANDARDS

This study aims to explore the influence of corporate governance on public accounting standards. The objectives are to examine how corporate governance practices affect the formulation of accounting standards, to assess the role of public accountants in implementing governance-related standards, and to identify the challenges in aligning corporate governance with public accounting. A survey research design was uti...

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254. AUDITING CHALLENGES IN THE ERA OF DIGITAL TRANSFORMATION

1 Student Researchers Quantitative

AUDITING CHALLENGES IN THE ERA OF DIGITAL TRANSFORMATION

This research investigates the challenges faced by auditors in the era of digital transformation. The objectives are to identify the key digital tools and technologies impacting auditing, to assess the challenges auditors face in adopting these technologies, and to evaluate the impact of digital transformation on audit quality and efficiency. A survey research design was chosen to collect data from auditing professionals, ensu...

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255. THE IMPACT OF SUSTAINABILITY REPORTING ON PUBLIC ACCOUNTING PRACTICES

1 Student Researchers Quantitative

THE IMPACT OF SUSTAINABILITY REPORTING ON PUBLIC ACCOUNTING PRACTICES

This study examines the impact of sustainability reporting on public accounting practices. The objectives are to evaluate how sustainability reporting influences public accounting standards, to assess the role of public accountants in the preparation and verification of sustainability reports, and to identify the challenges faced in integrating sustainability reporting into traditional accounting practices. A surv...

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256. THE FUTURE OF FORENSIC ACCOUNTING: TRENDS AND INNOVATIONS

1 Student Researchers Quantitative

THE FUTURE OF FORENSIC ACCOUNTING: TRENDS AND INNOVATIONS

This research explores the future trends and innovations in forensic accounting. The objectives are to identify emerging technologies in forensic accounting, to analyze the impact of these technologies on forensic accounting practices, and to forecast the future demands and challenges in the field. A survey research design was utilized, as it effectively gathers current and predictive data from professionals actively involved...

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257. THE IMPACT OF FORENSIC ACCOUNTING ON ORGANIZATIONAL GOVERNANCE

1 Student Researchers Quantitative

Abstract: THE IMPACT OF FORENSIC ACCOUNTING ON ORGANIZATIONAL GOVERNANCE

This study aims to investigate the impact of forensic accounting on organizational governance. The objectives are to determine how forensic accounting practices enhance transparency and accountability, to assess the role of forensic accountants in fraud detection and prevention, and to evaluate the influence of forensic accounting on organizational decision-making processes. A survey research design was adopted...

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258. AN ASSESSMENT OF INVESTIGATIVE ACCOUNTING PROCEDURES FOR FORENSIC RECONSTRUCTIONS

1 Student Researchers Quantitative

Abstract: AN ASSESSMENT OF INVESTIGATIVE ACCOUNTING PROCEDURES FOR FORENSIC RECONSTRUCTIONS

 

This research examines the effectiveness of investigative accounting procedures in forensic reconstructions, aiming to identify key methodologies, assess their effectiveness, and identify challenges faced. A survey research design was utilized, gathering data from 300 forensic accountants in Lagos. The sample size was calculated using Taro Yamane's formula, ensuring a rep...

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259. ASSESSMENT OF THE ROLE OF FORENSIC ACCOUNTING IN ASSET RECOVERY AND RESTITUTION

1 Student Researchers Quantitative

Abstract: ASSESSMENT OF THE ROLE OF FORENSIC ACCOUNTING IN ASSET RECOVERY AND RESTITUTION

This study assesses the role of forensic accounting in asset recovery and restitution, focusing on its effectiveness in tracing and recovering misappropriated assets. The objectives are to evaluate the methodologies used by forensic accountants, assess the success rate of asset recovery efforts, and identify challenges faced. A survey research design was adopted, collecting data from 300 forens...

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260. THE ROLE OF FORENSIC ACCOUNTANTS IN INTERNAL CONTROL ASSESSMENTS

1 Student Researchers Quantitative

Abstract: THE ROLE OF FORENSIC ACCOUNTANTS IN INTERNAL CONTROL ASSESSMENTS

This research explores the role of forensic accountants in assessing internal controls within organizations, with objectives including evaluating their involvement in control assessments, examining the methodologies used, and identifying challenges faced. A survey research design was utilized, gathering data from 320 forensic accountants in Lagos. The sample size was calculated using Taro Yamane's formula...

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261. THE ROLE OF FORENSIC ACCOUNTING FOR SECURITIES FRAUD INVESTIGATIONS

1 Student Researchers Quantitative

Abstract: THE ROLE OF FORENSIC ACCOUNTING FOR SECURITIES FRAUD INVESTIGATIONS

 

This study investigates the role of forensic accounting in securities fraud investigations, aiming to assess the methodologies used, evaluate their effectiveness, and identify challenges faced. A survey research design was adopted, with data collected from 300 forensic accountants and financial regulators in Lagos. The sample size was determined using Taro Yamane's formula, ensuring ad...

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262. THE EFFECT OF INVESTIGATIVE ACCOUNTING METHODS FOR FORENSIC DATA ANALYSIS

1 Student Researchers Quantitative

Abstract: THE EFFECT OF INVESTIGATIVE ACCOUNTING METHODS FOR FORENSIC DATA ANALYSIS

This study examines the impact of investigative accounting methods on forensic data analysis, focusing on their effectiveness in uncovering financial irregularities. The objectives are to identify key investigative techniques, evaluate their effectiveness, and assess the challenges associated with their implementation. A survey research design was utilized, gathering data from 300 forensic accountant...

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263. THE USE OF FORENSIC ACCOUNTING IN REGULATORY COMPLIANCE IN THE MANUFACTURING SECTOR

1 Student Researchers Quantitative

Abstract: THE USE OF FORENSIC ACCOUNTING IN REGULATORY COMPLIANCE IN THE MANUFACTURING SECTOR

 

This research explores the use of forensic accounting in ensuring regulatory compliance within the manufacturing sector, focusing on its impact on identifying and addressing regulatory breaches. The objectives are to assess the methodologies used by forensic accountants, evaluate the effectiveness of these methods in ensuring compliance, and identify challenges faced. A sur...

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264. THE EFFECT OF FRAUDULENT FINANCIAL REPORTING AND THE ROLE OF FORENSIC ACCOUNTING ANALYSIS

1 Student Researchers Quantitative

Abstract: THE EFFECT OF FRAUDULENT FINANCIAL REPORTING AND THE ROLE OF FORENSIC ACCOUNTING ANALYSIS

This study investigates the impact of fraudulent financial reporting and the role of forensic accounting analysis in detecting and addressing such fraud. The objectives are to identify common fraudulent reporting practices, evaluate the effectiveness of forensic accounting techniques in detecting fraud, and assess the challenges faced. A survey research design was employed, gathering...

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265. THE EFFECT OF FORENSIC ACCOUNTING IN PUBLIC PROCUREMENT FRAUD INVESTIGATIONS

1 Student Researchers Quantitative

Abstract: THE EFFECT OF FORENSIC ACCOUNTING IN PUBLIC PROCUREMENT FRAUD INVESTIGATIONS

This research examines the impact of forensic accounting on investigating public procurement fraud, focusing on its effectiveness in detecting and preventing fraudulent activities. The objectives are to assess the methodologies used by forensic accountants, evaluate the success rate of their investigations, and identify challenges encountered. A survey research design was adopted, with data collec...

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266. THE ROLE OF FORENSIC ACCOUNTANTS IN FRAUD RISK MANAGEMENT

1 Student Researchers Quantitative

Abstract: THE ROLE OF FORENSIC ACCOUNTANTS IN FRAUD RISK MANAGEMENT

This study explores the role of forensic accountants in managing fraud risk within organizations, with objectives including evaluating their involvement in risk assessment, examining the strategies they employ for risk mitigation, and identifying the challenges faced. Utilizing a survey research design, data was collected from 350 forensic accountants in Abuja, a major economic hub. The sample size was derived using...

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267. ASSESSING INVESTIGATIVE ACCOUNTING TECHNIQUES FOR FORENSIC INTERVIEWS

1 Student Researchers Quantitative

Abstract: ASSESSING INVESTIGATIVE ACCOUNTING TECHNIQUES FOR FORENSIC INTERVIEWS

This study evaluates the effectiveness of investigative accounting techniques utilized in forensic interviews, aiming to identify key methodologies, assess their effectiveness in eliciting accurate information, and identify challenges faced during interviews. Employing a survey research design, this research collected data from 300 forensic accountants and auditors in Lagos, selected due to its high conc...

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268. THE IMPACT OF FORENSIC ACCOUNTING IN INSURANCE FRAUD INVESTIGATIONS

1 Student Researchers Quantitative

Abstract: THE IMPACT OF FORENSIC ACCOUNTING IN INSURANCE FRAUD INVESTIGATIONS

This study explores the impact of forensic accounting in insurance fraud investigations, focusing on its effectiveness in detecting and preventing fraudulent claims. The objectives are to assess the methodologies used by forensic accountants in insurance fraud detection, to evaluate the effectiveness of these methods, and to identify the challenges encountered in the process. A survey research design was e...

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269. THE IMPACT OF FORENSIC ACCOUNTING IN CONTRACT DISPUTES AND BREACH OF CONTRACT CASES

1 Student Researchers Quantitative

Abstract: THE IMPACT OF FORENSIC ACCOUNTING IN CONTRACT DISPUTES AND BREACH OF CONTRACT CASES

This research assesses the impact of forensic accounting in resolving contract disputes and breach of contract cases, with the objectives of evaluating the effectiveness of forensic accounting in these disputes, assessing the accuracy and reliability of forensic evidence, and identifying the challenges faced by forensic accountants. A survey research design was adopted, with data collected...

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270. THE ROLE OF FORENSIC ACCOUNTANTS IN FORENSIC TECHNOLOGY

1 Student Researchers Quantitative

Abstract: THE ROLE OF FORENSIC ACCOUNTANTS IN FORENSIC TECHNOLOGY

 

This study investigates the role of forensic accountants in the utilization and advancement of forensic technology, focusing on its impact on fraud detection and financial investigations. The objectives are to assess the contribution of forensic accountants to technological advancements in the field, to evaluate the effectiveness of forensic technology in fraud detection, and to identify the challenge...

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271. THE IMPACT OF INVESTIGATIVE ACCOUNTING PROCEDURES FOR FORENSIC AUDITS

1 Student Researchers Quantitative

Abstract: THE IMPACT OF INVESTIGATIVE ACCOUNTING PROCEDURES FOR FORENSIC AUDITS

 

This research explores the impact of investigative accounting procedures on the effectiveness of forensic audits, with the objectives of identifying key investigative techniques, evaluating their effectiveness in uncovering financial irregularities, and assessing the challenges associated with their implementation. A survey research design was utilized, gathering data from 350 forensic a...

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272. THE ROLE OF FORENSIC ACCOUNTING IN PONZI SCHEMES AND INVESTMENT FRAUD

1 Student Researchers Quantitative

Abstract: THE ROLE OF FORENSIC ACCOUNTING IN PONZI SCHEMES AND INVESTMENT FRAUD

 

This study examines the role of forensic accounting in detecting and mitigating Ponzi schemes and investment frauds, aiming to understand the methodologies used, the challenges faced, and the effectiveness of forensic interventions. The objectives are to identify the techniques used by forensic accountants to uncover Ponzi schemes, to assess the challenges encountered during investigatio...

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273. THE USE OF BLOCKCHAIN TECHNOLOGY IN FORENSIC ACCOUNTING IN THE BANKING SECTOR

1 Student Researchers Quantitative

Abstract: THE USE OF BLOCKCHAIN TECHNOLOGY IN FORENSIC ACCOUNTING IN THE BANKING SECTOR

This research investigates the integration of blockchain technology in forensic accounting within the banking sector, focusing on its impact on transparency, efficiency, and fraud prevention. The objectives are to assess the potential of blockchain to enhance transparency in financial transactions, to evaluate its effectiveness in improving forensic accounting efficiency, and to identify the chal...

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274. AN ASSESSMENT OF CYBERSECURITY BREACHES AND FORENSIC ACCOUNTING RESPONSES

1 Student Researchers Quantitative

Abstract: AN ASSESSMENT OF CYBERSECURITY BREACHES AND FORENSIC ACCOUNTING RESPONSES

This study assesses the responses of forensic accounting to cybersecurity breaches, aiming to understand the preparedness, response strategies, and effectiveness of forensic accounting in mitigating cyber threats. The objectives are to evaluate the level of preparedness of forensic accountants for cyber incidents, to examine the response strategies employed, and to measure the effectiveness of these...

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275. THE ROLE OF FORENSIC ACCOUNTING IN DISPUTE RESOLUTION AND EXPERT TESTIMONY

1 Student Researchers Quantitative

Abstract: THE ROLE OF FORENSIC ACCOUNTING IN DISPUTE RESOLUTION AND EXPERT TESTIMONY

 

This research explores the pivotal role of forensic accounting in dispute resolution and expert testimony, focusing on its impact on legal outcomes and the efficiency of dispute settlements. The objectives are to determine the effectiveness of forensic accounting in resolving disputes, to assess the accuracy and credibility of expert testimonies provided by forensic accountants, and...

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276. AN ASSESSMENT OF FRAUD RISK ASSESSMENT AND MITIGATION IN FORENSIC ACCOUNTING

1 Student Researchers Quantitative

Abstract: AN ASSESSMENT OF FRAUD RISK ASSESSMENT AND MITIGATION IN FORENSIC ACCOUNTING

This study aims to evaluate the effectiveness of fraud risk assessment and mitigation strategies within the realm of forensic accounting, with the objectives of identifying key risk factors, examining the methodologies used to assess fraud risk, and evaluating the effectiveness of various mitigation strategies. Employing a survey research design, this study leverages the extensive use of questionn...

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277. THE ROLE OF FORENSIC ACCOUNTANTS IN ASSET TRACING

1 Student Researchers Quantitative

Abstract: THE ROLE OF FORENSIC ACCOUNTANTS IN ASSET TRACING

This research explores the role of forensic accountants in asset tracing, focusing on their effectiveness in identifying hidden assets, supporting legal actions, and facilitating asset recovery. A survey design was used, involving 310 forensic accountants and legal professionals in Lagos, selected using Taro Yamane's formula. The survey instrument achieved a reliability coefficient score of 0.90. Findings indicate that...

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278. THE ROLE OF FORENSIC ACCOUNTING IN FINANCIAL STATEMENT IRREGULARITIES

1 Student Researchers Quantitative

Abstract: THE ROLE OF FORENSIC ACCOUNTING IN FINANCIAL STATEMENT IRREGULARITIES

This study investigates the role of forensic accounting in addressing financial statement irregularities, aiming to understand its impact on detecting and preventing such irregularities, improving financial reporting accuracy, and supporting regulatory compliance. A survey research design was employed, involving 320 respondents from publicly traded companies in Lagos, derived using Taro Yamane's form...

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279. THE PROSPECTS OF INVESTIGATIVE DATA ANALYSIS IN FORENSIC ACCOUNTING ENGAGEMENTS

1 Student Researchers Quantitative

Abstract: THE PROSPECTS OF INVESTIGATIVE DATA ANALYSIS IN FORENSIC ACCOUNTING ENGAGEMENTS

This research examines the prospects of investigative data analysis in forensic accounting engagements, focusing on its potential benefits, implementation challenges, and impact on fraud detection. A survey design was used, involving 340 forensic accountants and data analysts in Lagos, selected using Taro Yamane's formula. The survey instrument achieved a reliability coefficient score of 0....

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280. THE ROLE OF FORENSIC ACCOUNTING IN EMBEZZLEMENT AND MISAPPROPRIATION CASES

1 Student Researchers Quantitative

Abstract: THE ROLE OF FORENSIC ACCOUNTING IN EMBEZZLEMENT AND MISAPPROPRIATION CASES

This study explores the role of forensic accounting in embezzlement and misappropriation cases, aiming to understand its effectiveness in detecting such activities, quantifying financial losses, and supporting legal actions. A survey research design was employed, involving 300 forensic accountants and auditors in Lagos, selected using Taro Yamane's formula. The survey instrument's reliabilit...

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281. THE IMPACT OF REGULATORY COMPLIANCE ON FORENSIC ACCOUNTING

1 Student Researchers Quantitative

Abstract: THE IMPACT OF REGULATORY COMPLIANCE ON FORENSIC ACCOUNTING

This research investigates the impact of regulatory compliance on forensic accounting, focusing on how compliance requirements influence forensic accounting practices, enhance financial transparency, and reduce fraud. A survey research design was used, involving 310 respondents from regulatory bodies and forensic accounting firms in Lagos, selected using Taro Yamane's formula. The survey instrument's reliab...

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282. EXAMINING FINANCIAL CRIMES AND THE ROLE OF FORENSIC ACCOUNTING METHODOLOGIES

1 Student Researchers Quantitative

Abstract: EXAMINING FINANCIAL CRIMES AND THE ROLE OF FORENSIC ACCOUNTING METHODOLOGIES

This study examines the role of forensic accounting methodologies in addressing financial crimes, with objectives to assess their effectiveness in fraud detection, improving prosecution rates, and recovering misappropriated funds. A survey design was adopted, involving 330 forensic accountants and law enforcement officials in Lagos, derived using Taro Yamane's formula. The survey instrument...

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283. THE ROLE OF FORENSIC ACCOUNTING IN HEALTHCARE FRAUD INVESTIGATIONS

1 Student Researchers Quantitative

Abstract: THE ROLE OF FORENSIC ACCOUNTING IN HEALTHCARE FRAUD INVESTIGATIONS

This research explores the role of forensic accounting in healthcare fraud investigations, aiming to understand its impact on detecting fraudulent activities, quantifying financial losses, and supporting legal actions. A survey research design was used, involving 300 respondents from healthcare institutions in Lagos, selected using Taro Yamane's formula. The survey instrument's reliability coefficie...

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284. THE ROLE OF FORENSIC ACCOUNTING IN ANTI-MONEY LAUNDERING EFFORTS

1 Student Researchers Quantitative

Abstract: THE ROLE OF FORENSIC ACCOUNTING IN ANTI-MONEY LAUNDERING EFFORTS

This study investigates the role of forensic accounting in anti-money laundering (AML) efforts, focusing on its effectiveness in identifying money laundering activities, supporting regulatory compliance, and aiding in legal prosecutions. The research employed a survey design, targeting 340 forensic accountants and compliance officers in Lagos, selected using Taro Yamane's formula. The survey instrument ac...

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285. EXAMINING INVESTIGATIVE ACCOUNTING TECHNIQUES IN FRAUD PREVENTION

1 Student Researchers Quantitative

Abstract: EXAMINING INVESTIGATIVE ACCOUNTING TECHNIQUES IN FRAUD PREVENTION

This research examines the effectiveness of investigative accounting techniques in fraud prevention, focusing on their role in identifying potential fraud, enhancing internal controls, and reducing financial misstatements. A survey design was adopted, involving 320 respondents from financial institutions in Lagos, derived using Taro Yamane's formula. The survey instrument's reliability coefficient sc...

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286. THE ROLE OF FORENSIC ACCOUNTING IN INTELLECTUAL PROPERTY THEFT CASES

1 Student Researchers Quantitative

Abstract: THE ROLE OF FORENSIC ACCOUNTING IN INTELLECTUAL PROPERTY THEFT CASES

This study explores the role of forensic accounting in intellectual property (IP) theft cases, aiming to understand its effectiveness in detecting IP theft, quantifying financial losses, and supporting legal proceedings. Utilizing a survey research design, data were collected from 350 forensic accountants and legal professionals in Lagos, selected using Taro Yamane's formula to ensure a representative...

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287. THE ROLE OF FORENSIC ACCOUNTANTS IN DUE DILIGENCE PROCESSES

1 Student Researchers Quantitative

Abstract: THE ROLE OF FORENSIC ACCOUNTANTS IN DUE DILIGENCE PROCESSES

This research investigates the role of forensic accountants in due diligence processes, with objectives to assess their contribution to financial accuracy, identify potential risks, and enhance decision-making in mergers and acquisitions. A survey research design was used, involving 340 forensic accountants and financial analysts in Lagos, determined using Taro Yamane's formula. The survey instrument's rel...

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288. THE ROLE OF FORENSIC AUDITS ON WHISTLEBLOWER INVESTIGATIONS

1 Student Researchers Quantitative

Abstract: THE ROLE OF FORENSIC AUDITS ON WHISTLEBLOWER INVESTIGATIONS

This study explores the role of forensic audits on whistleblower investigations, with objectives to understand their contribution to uncovering fraud, assessing their impact on legal outcomes, and evaluating their role in protecting whistleblowers. A survey was conducted with 330 respondents from Lagos, including forensic auditors and whistleblowing professionals, selected using Taro Yamane's formula. The surv...

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289. THE CHALLENGES OF FORENSIC ACCOUNTING IN DIVORCE AND MARITAL ASSET DISPUTES

1 Student Researchers Quantitative

Abstract: THE CHALLENGES OF FORENSIC ACCOUNTING IN DIVORCE AND MARITAL ASSET DISPUTES

This research examines the challenges of forensic accounting in divorce and marital asset disputes, focusing on identifying common obstacles, assessing the effectiveness of forensic techniques, and understanding their impact on dispute resolutions. A survey research design was employed, involving 310 forensic accountants and family law practitioners in Lagos, selected using Taro Yamane's formul...

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290. THE PERCEPTION OF INVESTIGATIVE INTERVIEWING TECHNIQUES AMONG FORENSIC ACCOUNTANTS

1 Student Researchers Quantitative

Abstract: THE PERCEPTION OF INVESTIGATIVE INTERVIEWING TECHNIQUES AMONG FORENSIC ACCOUNTANTS

This study investigates the perception of investigative interviewing techniques among forensic accountants, with objectives to evaluate the perceived effectiveness of these techniques, identify common challenges faced, and understand their impact on investigation outcomes. A survey was conducted with 280 forensic accountants in Lagos, derived using Taro Yamane's formula. The reliability...

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291. THE PROSPECT AND CHALLENGES OF DATA ANALYTICS IN FORENSIC ACCOUNTING INVESTIGATIONS

1 Student Researchers Quantitative

Abstract: THE PROSPECT AND CHALLENGES OF DATA ANALYTICS IN FORENSIC ACCOUNTING INVESTIGATIONS

This research explores the prospects and challenges of data analytics in forensic accounting investigations, aiming to understand its potential benefits, the obstacles to its implementation, and its impact on investigative outcomes. The study adopts a survey design, involving 360 forensic accountants and data analysts in Lagos, selected using Taro Yamane's formula. The survey instrument...

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292. THE IMPACT OF FORENSIC ACCOUNTING IN THE PUBLIC SECTOR AND GOVERNMENT AGENCIES

1 Student Researchers

Abstract: THE IMPACT OF FORENSIC ACCOUNTING IN THE PUBLIC SECTOR AND GOVERNMENT AGENCIES

This study examines the impact of forensic accounting in the public sector and government agencies, focusing on enhancing financial transparency, improving internal controls, and reducing financial misconduct. A survey research design was used, involving 320 public sector auditors and forensic accountants in Abuja, determined using Taro Yamane's formula. The reliability coefficient score for...

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293. The Effect of Forensic Accounting Procedures on Corruption Investigations

1 Student Researchers Quantitative

Abstract: The Effect of Forensic Accounting Procedures on Corruption Investigations

This research investigates the effect of forensic accounting procedures on corruption investigations, with objectives to assess the effectiveness of forensic techniques in detecting corruption, evaluate their impact on legal outcomes, and understand their role in preventing future corruption. The study employs a survey research design, involving 375 respondents from government anti-corruption agencie...

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294. THE ROLE OF FORENSIC ACCOUNTANTS IN WHITE-COLLAR CRIME INVESTIGATIONS

1 Student Researchers Quantitative

Abstract: The Role of Forensic Accountants in White-Collar Crime Investigations

This study examines the role of forensic accountants in white-collar crime investigations, aiming to understand their contribution to uncovering financial fraud, improving the prosecution of white-collar criminals, and aiding in asset recovery. A survey design was adopted, targeting 300 forensic accountants and law enforcement officials in Abuja, selected based on Taro Yamane's formula for sample siz...

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295. THE IMPACT OF TECHNOLOGY ON FORENSIC ACCOUNTING PRACTICES

1 Student Researchers Quantitative

Abstract: The Impact of Technology on Forensic Accounting Practices

This research explores the impact of technology on forensic accounting practices, with objectives centered around evaluating the effectiveness of technological tools in forensic investigations, understanding the challenges associated with technology adoption, and assessing the overall enhancement in forensic accounting outcomes due to technology. A survey was conducted involving 350 forensic accountants and auditors...

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296. THE IMPACT OF FORENSIC ACCOUNTING ON INSURANCE CLAIMS AND DISPUTES

1 Student Researchers Quantitative

Abstract: The Impact of Forensic Accounting on Insurance Claims and Disputes

The study investigates the impact of forensic accounting on insurance claims and disputes, focusing on the objectives of determining its effectiveness in claim validation, reducing fraudulent claims, and enhancing dispute resolution processes. Using a survey research design, this study collected data from 400 respondents, including insurance professionals and forensic accountants, derived using Taro Yamane&...

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297. ISSUES AND CHALLENGES IN THE ADOPTION OF IFRS FOR SMES IN NIGERIA

1 Student Researchers

ABSTRACT

The general objective of this research work is to investigate the likely challenges that SMEs will encounter in adopting IFRs for SMEs within the Nigerian environment and those factors that could hamper the adoption of the standard by SMEs. Understanding the vital role of SMEs in every economy, ranging from positive developments to creation of employments and their very key impact within the various sectors where they are operational, it therefore becomes s...

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298. ASSESSMENT OF FINANCIAL STATEMENT FRAUD AND FORENSIC ANALYSIS

1 Student Researchers Quantitative

Abstract: ASSESSMENT OF FINANCIAL STATEMENT FRAUD AND FORENSIC ANALYSIS

This research assesses the role of forensic analysis in detecting and preventing financial statement fraud in publicly traded companies in Lagos. The study's objectives are to evaluate the effectiveness of forensic analysis techniques, assess their impact on financial integrity, and identify the challenges faced during implementation. A survey design was utilized, gathering data from 250 forensic accountants...

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299. THE ROLE OF FORENSIC ACCOUNTANTS IN LITIGATION SUPPORT

1 Student Researchers Quantitative

Abstract: THE ROLE OF FORENSIC ACCOUNTANTS IN LITIGATION SUPPORT

This study examines the role of forensic accountants in providing litigation support in legal cases involving financial disputes in Lagos. The objectives are to analyze the contributions of forensic accountants to legal cases, assess their impact on case outcomes, and identify the challenges they face. A survey design was employed, gathering data from 200 forensic accountants and legal professionals, derived using Taro...

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300. THE IMPACT OF INVESTIGATIVE TECHNIQUES IN FORENSIC ACCOUNTING ENGAGEMENTS

1 Student Researchers Quantitative

Abstract: THE IMPACT OF INVESTIGATIVE TECHNIQUES IN FORENSIC ACCOUNTING ENGAGEMENTS

This research investigates the impact of investigative techniques used in forensic accounting engagements within the corporate sector in Abuja. The study's objectives are to evaluate the effectiveness of various investigative techniques, assess their impact on uncovering financial fraud, and identify the challenges faced during implementation. A survey design was utilized, gathering data from 250...

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301. AN APPRAISAL OF FORENSIC ACCOUNTING IN BANKRUPTCY AND INSOLVENCY CASES

1 Student Researchers Quantitative

Abstract: AN APPRAISAL OF FORENSIC ACCOUNTING IN BANKRUPTCY AND INSOLVENCY CASES

This study appraises the role of forensic accounting in bankruptcy and insolvency cases in Port Harcourt. The objectives are to evaluate the effectiveness of forensic accounting in uncovering financial discrepancies, assess its impact on bankruptcy proceedings, and identify the challenges faced during implementation. A survey design was employed, gathering data from 200 forensic accountants and insolven...

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302. MONEY LAUNDERING DETECTION AND PREVENTION STRATEGIES IN DEPOSIT MONEY BANKS

1 Student Researchers Quantitative

Abstract: MONEY LAUNDERING DETECTION AND PREVENTION STRATEGIES IN DEPOSIT MONEY BANKS

This research explores the effectiveness of money laundering detection and prevention strategies in deposit money banks in Lagos. The study's objectives are to evaluate the effectiveness of various anti-money laundering (AML) strategies, assess their impact on financial integrity, and identify the challenges faced during implementation. A survey design was utilized, gathering data from 250 comp...

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303. AN ASSESSMENT OF CYBERCRIME AND DIGITAL FORENSIC ACCOUNTING TECHNIQUES

1 Student Researchers Quantitative

Abstract: AN ASSESSMENT OF CYBERCRIME AND DIGITAL FORENSIC ACCOUNTING TECHNIQUES

This study assesses the effectiveness of digital forensic accounting techniques in combating cybercrime in the financial sector in Lagos. The objectives are to evaluate the effectiveness of various digital forensic techniques, assess their impact on cybercrime detection and prevention, and identify the challenges faced during implementation. A survey design was employed, gathering data from 250 forensic...

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304. THE ROLE OF FORENSIC ACCOUNTANTS IN CORPORATE INVESTIGATIONS

1 Student Researchers Quantitative

Abstract: THE ROLE OF FORENSIC ACCOUNTANTS IN CORPORATE INVESTIGATIONS

This research explores the role of forensic accountants in corporate investigations, focusing on large corporations in Abuja. The study's objectives are to analyze the contributions of forensic accountants to uncovering financial irregularities, assess their impact on corporate governance, and identify the challenges they face. A survey design was utilized, gathering data from 200 forensic accountants and cor...

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305. THE IMPACT OF FRAUD DETECTION TECHNIQUES IN FORENSIC ACCOUNTING

1 Student Researchers Quantitative

Abstract: THE IMPACT OF FRAUD DETECTION TECHNIQUES IN FORENSIC ACCOUNTING

This study investigates the impact of fraud detection techniques in forensic accounting within the banking sector in Lagos. The objectives are to evaluate the effectiveness of various fraud detection techniques, assess their impact on financial performance, and identify the challenges faced during implementation. A survey design was employed, gathering data from 250 forensic accountants and financial auditors,...

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306. THE ROLE OF COST ACCOUNTANTS IN COST REDUCTION AND EFFICIENCY IMPROVEMENT

1 Student Researchers Quantitative

Abstract: THE ROLE OF COST ACCOUNTANTS IN COST REDUCTION AND EFFICIENCY IMPROVEMENT

This research explores the role of cost accountants in cost reduction and efficiency improvement in manufacturing companies in Abuja. The study's objectives are to evaluate how cost accountants contribute to cost reduction efforts, assess their impact on financial performance, and identify the challenges faced. A survey design was employed, gathering data from 250 financial managers and cost acco...

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307. THE ROLE OF COST ACCOUNTING FOR ENVIRONMENTAL REMEDIATION PROJECTS

1 Student Researchers Quantitative

Abstract: THE ROLE OF COST ACCOUNTING FOR ENVIRONMENTAL REMEDIATION PROJECTS

This study investigates the role of cost accounting in managing environmental remediation projects in Port Harcourt. The objectives are to assess how cost accounting supports project management, evaluate its impact on financial performance, and identify the challenges faced. A survey design was employed, gathering data from 200 project managers and financial controllers, derived using Taro Yamane's form...

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308. THE ROLE OF COST ANALYSIS FOR STRATEGIC INVESTMENT DECISIONS

1 Student Researchers Quantitative

Abstract: THE ROLE OF COST ANALYSIS FOR STRATEGIC INVESTMENT DECISIONS

This research explores the role of cost analysis in strategic investment decisions in the manufacturing sector in Enugu. The study's objectives are to assess how cost analysis supports strategic decision-making, evaluate its impact on financial performance, and identify the challenges faced. A survey design was utilized, gathering data from 250 financial managers and investment analysts, derived using Taro Ya...

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309. THE IMPACT OF COST ACCOUNTING FOR FINANCIAL SERVICES AND BANKING

1 Student Researchers Quantitative

Abstract: THE IMPACT OF COST ACCOUNTING FOR FINANCIAL SERVICES AND BANKING

This study examines the impact of cost accounting on financial management in the banking sector in Lagos. The objectives are to analyze how cost accounting supports financial transparency and accountability, evaluate its impact on cost control, and identify the challenges faced. A survey design was employed, gathering data from 250 financial managers and cost accountants in banks, derived using Taro Yamane...

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310. AN ASSESSMENT OF THE IMPACT OF COSTING METHODS FOR OUTSOURCING AND OFFSHORING DECISIONS

1 Student Researchers Quantitative

Abstract: AN ASSESSMENT OF THE IMPACT OF COSTING METHODS FOR OUTSOURCING AND OFFSHORING DECISIONS

This research assesses the impact of various costing methods on outsourcing and offshoring decisions in manufacturing companies in Lagos. The study's objectives are to evaluate the effectiveness of different costing methods, assess their impact on financial performance, and identify the challenges faced during implementation. A survey design was utilized, gathering data from 250 fin...

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311. AN ASSESSMENT OF THE IMPACT OF COSTING METHODS FOR OUTSOURCING AND OFFSHORING DECISIONS

1 Student Researchers Quantitative

Abstract: AN ASSESSMENT OF THE IMPACT OF COSTING METHODS FOR OUTSOURCING AND OFFSHORING DECISIONS

This research assesses the impact of various costing methods on outsourcing and offshoring decisions in manufacturing companies in Lagos. The study's objectives are to evaluate the effectiveness of different costing methods, assess their impact on financial performance, and identify the challenges faced during implementation. A survey design was utilized, gathering data from 250 fin...

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312. THE IMPACT OF COST CONTROL STRATEGIES FOR RETAIL AND E-COMMERCE BUSINESSES

1 Student Researchers Quantitative

Abstract: THE IMPACT OF COST CONTROL STRATEGIES FOR RETAIL AND E-COMMERCE BUSINESSES

This study investigates the impact of cost control strategies on retail and e-commerce businesses in Lagos. The objectives are to identify effective cost control strategies, evaluate their impact on financial performance, and determine the challenges faced during implementation. A survey design was employed, gathering data from 250 financial managers and cost accountants in retail and e-commerce bus...

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313. AN APPRAISAL OF COST ACCOUNTING FOR ENERGY AND UTILITIES INDUSTRIES

1 Student Researchers Quantitative

Abstract: AN APPRAISAL OF COST ACCOUNTING FOR ENERGY AND UTILITIES INDUSTRIES

This research appraises the role of cost accounting in the energy and utilities industries in Abuja. The study's objectives are to evaluate the effectiveness of cost accounting practices, assess their impact on financial performance, and identify the challenges faced during implementation. A survey design was utilized, gathering data from 200 financial managers and cost accountants in energy and utilit...

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314. THE CHALLENGES ASSOCIATED WITH COST MANAGEMENT IN THE DIGITAL ECONOMY

1 Student Researchers Quantitative

Abstract: THE CHALLENGES ASSOCIATED WITH COST MANAGEMENT IN THE DIGITAL ECONOMY

This study explores the challenges associated with cost management in the digital economy, focusing on tech companies in Lagos. The objectives are to identify the key cost management challenges, evaluate their impact on financial performance, and propose strategies to overcome these challenges. A survey design was employed, gathering data from 250 financial managers and cost accountants in tech companies...

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315. THE IMPACT OF SUSTAINABILITY INITIATIVES ON COST ACCOUNTING

1 Student Researchers Quantitative

Abstract: THE IMPACT OF SUSTAINABILITY INITIATIVES ON COST ACCOUNTING

This research examines the impact of sustainability initiatives on cost accounting practices in manufacturing companies in Port Harcourt. The study's objectives are to analyze how sustainability initiatives influence cost accounting, evaluate their impact on financial performance, and identify the challenges faced during implementation. A survey design was utilized, gathering data from 200 financial managers a...

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316. THE IMPACT OF COST ALLOCATION FOR JOINT PRODUCTS AND BY-PRODUCTS

1 Student Researchers Quantitative

Abstract: THE IMPACT OF COST ALLOCATION FOR JOINT PRODUCTS AND BY-PRODUCTS

This study investigates the impact of cost allocation methods for joint products and by-products in the manufacturing industry in Lagos. The objectives are to evaluate the effectiveness of different cost allocation methods, assess their impact on financial performance, and identify the challenges faced during implementation. A survey design was employed, gathering data from 250 financial managers and cost acc...

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317. COST ACCOUNTING FOR INVENTORY CONTROL AND VALUATION

1 Student Researchers Quantitative

Abstract: COST ACCOUNTING FOR INVENTORY CONTROL AND VALUATION

This research explores the role of cost accounting in inventory control and valuation in the retail sector in Kaduna. The study's objectives are to assess how cost accounting supports inventory management, evaluate its impact on financial performance, and identify the challenges faced. A survey design was employed, gathering data from 200 financial managers and inventory controllers, derived using Taro Yamane's fo...

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318. THE IMPACT OF COSTING TECHNIQUES FOR ACTIVITY-BASED MANAGEMENT IN THE PHARMACEUTICAL INDUSTRY

1 Student Researchers Quantitative

Abstract: THE IMPACT OF COSTING TECHNIQUES FOR ACTIVITY-BASED MANAGEMENT IN THE PHARMACEUTICAL INDUSTRY

This study examines the impact of costing techniques on activity-based management (ABM) in the pharmaceutical industry in Lagos. The objectives are to evaluate the effectiveness of various costing techniques, assess their impact on financial performance, and identify the challenges faced. A survey design was employed, gathering data from 250 financial managers and cost accountants...

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319. THE ROLE OF COST ACCOUNTING FOR GOVERNMENT AGENCIES AND PUBLIC SERVICES

1 Student Researchers Quantitative

Abstract: THE ROLE OF COST ACCOUNTING FOR GOVERNMENT AGENCIES AND PUBLIC SERVICES

This research explores the role of cost accounting in managing government agencies and public services in Abuja. The study's objectives are to assess how cost accounting supports financial management, evaluate its impact on cost control, and identify the challenges faced. A survey design was employed, gathering data from 250 financial managers and accountants in government agencies, derived using T...

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320. THE ROLE OF COST ACCOUNTING IN RISK MANAGEMENT IN LOAN DISBURSEMENT

1 Student Researchers Quantitative

Abstract: THE ROLE OF COST ACCOUNTING IN RISK MANAGEMENT IN LOAN DISBURSEMENT

This study investigates the role of cost accounting in risk management for loan disbursement in the banking sector in Lagos. The objectives are to analyze how cost accounting supports risk management, evaluate its impact on loan performance, and identify the challenges faced. A survey design was employed, with data collected from 200 financial managers and loan officers, derived using Taro Yamane's for...

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321. AN APPRAISAL OF COSTING METHODS FOR PERFORMANCE EVALUATION AND BENCHMARKING

1 Student Researchers Quantitative

Abstract: AN APPRAISAL OF COSTING METHODS FOR PERFORMANCE EVALUATION AND BENCHMARKING

This research appraises various costing methods used for performance evaluation and benchmarking in the manufacturing sector in Enugu. The study's objectives are to compare the accuracy and reliability of different costing methods, assess their impact on performance evaluation, and identify the challenges faced. A survey design was utilized, gathering data from 250 financial managers and cost a...

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322. THE IMPACT OF COST ACCOUNTING FOR NONPROFIT ORGANIZATIONS AND NGOS

1 Student Researchers Quantitative

Abstract: THE IMPACT OF COST ACCOUNTING FOR NONPROFIT ORGANIZATIONS AND NGOS

This study examines the impact of cost accounting on the financial management of nonprofit organizations and NGOs in Lagos. The objectives are to analyze how cost accounting supports financial transparency and accountability, evaluate its role in budget management, and identify the challenges faced. A survey design was employed, with data collected from 250 financial managers and accountants in nonprofits a...

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323. THE IMPACT OF COST MANAGEMENT IN THE CONSTRUCTION SECTOR

1 Student Researchers Quantitative

Abstract: THE IMPACT OF COST MANAGEMENT IN THE CONSTRUCTION SECTOR

This research explores the impact of cost management on the construction sector in Abuja. The study's objectives are to evaluate the effectiveness of cost management practices, assess their impact on project success, and identify the challenges faced during implementation. A survey design was utilized, gathering data from 250 project managers and financial controllers, derived using Taro Yamane's formula. A c...

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324. THE ROLE OF COST ACCOUNTING IN THE AGRICULTURAL AND FOOD INDUSTRY

1 Student Researchers Quantitative

Abstract: THE ROLE OF COST ACCOUNTING IN THE AGRICULTURAL AND FOOD INDUSTRY

This study investigates the role of cost accounting in the agricultural and food industry in Kano. The objectives are to analyze how cost accounting supports financial management, assess its impact on cost control, and identify the challenges faced. A survey design was employed, with data collected from 200 financial managers and accountants in agricultural and food companies, derived using Taro Yamane's...

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325. EXAMINATION OF COST CONTROL STRATEGIES FOR HEALTHCARE ORGANIZATIONS IN NIGERIA

1 Student Researchers Quantitative

Abstract: EXAMINATION OF COST CONTROL STRATEGIES FOR HEALTHCARE ORGANIZATIONS IN NIGERIA

This research examines the cost control strategies employed by healthcare organizations in Nigeria, specifically in Port Harcourt. The study's objectives are to identify effective cost control strategies, evaluate their impact on financial performance, and determine the challenges faced during implementation. A survey design was utilized, gathering data from 200 healthcare financial managers...

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326. AN ASSESSMENT OF THE EFFECT OF COST ACCOUNTING FOR SUPPLY CHAIN OPTIMIZATION

1 Student Researchers Quantitative

Abstract: AN ASSESSMENT OF THE EFFECT OF COST ACCOUNTING FOR SUPPLY CHAIN OPTIMIZATION

This study assesses the effect of cost accounting on supply chain optimization in manufacturing companies in Lagos. The objectives are to evaluate how cost accounting supports supply chain efficiency, analyze its impact on financial performance, and identify the challenges faced. A survey design was employed, gathering data from 250 supply chain managers and cost accountants, derived using Taro Ya...

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327. THE IMPACT OF COST ANALYSIS FOR PRODUCT LIFECYCLE MANAGEMENT

1 Student Researchers Quantitative

Abstract: THE IMPACT OF COST ANALYSIS FOR PRODUCT LIFECYCLE MANAGEMENT

This research examines the impact of cost analysis on product lifecycle management (PLM) in the manufacturing sector in Lagos. The objectives are to assess how cost analysis supports PLM, evaluate its impact on financial performance, and identify the challenges faced. A survey design was employed, with data collected from 250 financial managers and product managers, derived using Taro Yamane's formula. A case...

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328. THE PROSPECT AND CHALLENGES OF COST ACCOUNTING FOR SMALL AND MEDIUM-SIZED ENTERPRISES (SMES)

1 Student Researchers Quantitative

Abstract: THE PROSPECT AND CHALLENGES OF COST ACCOUNTING FOR SMALL AND MEDIUM-SIZED ENTERPRISES (SMES)

This study explores the prospects and challenges associated with cost accounting for small and medium-sized enterprises (SMEs) in Kano. The objectives are to evaluate the role of cost accounting in financial management, assess its impact on cost control, and identify the challenges faced by SMEs. A survey design was utilized, gathering data from 200 financial managers and cost acco...

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329. COSTING TECHNIQUES FOR DECISION-MAKING IN SERVICE INDUSTRIES

1 Student Researchers Quantitative

Abstract: COSTING TECHNIQUES FOR DECISION-MAKING IN SERVICE INDUSTRIES

This research investigates the role of various costing techniques in decision-making within service industries in Abuja. The study's objectives are to identify the most effective costing techniques, assess their impact on financial performance, and evaluate the challenges faced during implementation. A survey design was employed, gathering data from 200 financial managers and cost accountants, derived using T...

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330. THE IMPACT OF TECHNOLOGY ON COST ACCOUNTING ACCURACY

1 Student Researchers Quantitative

Abstract: THE IMPACT OF TECHNOLOGY ON COST ACCOUNTING ACCURACY

This study examines the impact of technology on the accuracy of cost accounting in the manufacturing industry in Lagos. The objectives are to assess how technological advancements have improved cost accounting accuracy, evaluate the benefits and challenges of using technology, and identify its overall impact on financial performance. A survey design was employed, with data collected from 250 financial managers and cost a...

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331. THE IMPACT OF COST ACCOUNTING ON LEAN PRODUCTION AND JUST-IN-TIME INVENTORY

1 Student Researchers Quantitative

Abstract: THE IMPACT OF COST ACCOUNTING ON LEAN PRODUCTION AND JUST-IN-TIME INVENTORY

This research explores the impact of cost accounting on lean production and just-in-time (JIT) inventory management in the manufacturing sector in Ogun. The objectives are to assess how cost accounting supports lean production and JIT inventory, evaluate its impact on financial performance, and identify the challenges faced. A survey design was utilized, gathering data from 200 financial managers a...

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332. AN ASSESSMENT OF COSTING METHODS AND THEIR IMPACT ON SUSTAINABILITY AND ENVIRONMENTAL COMPLIANCE

1 Student Researchers Quantitative

Abstract: AN ASSESSMENT OF COSTING METHODS AND THEIR IMPACT ON SUSTAINABILITY AND ENVIRONMENTAL COMPLIANCE

This study assesses the impact of various costing methods on sustainability and environmental compliance in manufacturing companies in Enugu. The objectives are to evaluate the effectiveness of different costing methods, assess their impact on sustainability initiatives, and identify the challenges faced. A survey design was employed, gathering data from 250 environmental manag...

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333. THE ROLE OF COST ACCOUNTING FOR GOVERNMENT CONTRACTS AND PROJECTS

1 Student Researchers Quantitative

Abstract: THE ROLE OF COST ACCOUNTING FOR GOVERNMENT CONTRACTS AND PROJECTS

This research investigates the role of cost accounting in managing government contracts and projects in Port Harcourt. The study's objectives are to assess how cost accounting supports project management, evaluate its impact on financial performance, and identify the challenges faced. A survey design was employed, with data collected from 250 project managers and financial controllers, derived using Taro...

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334. THE ROLE OF COST ACCOUNTING IN PERFORMANCE MEASUREMENT IN THE TEXTILE INDUSTRY

1 Student Researchers Quantitative

Abstract: THE ROLE OF COST ACCOUNTING IN PERFORMANCE MEASUREMENT IN THE TEXTILE INDUSTRY

This study examines the role of cost accounting in performance measurement within the textile industry in Kano. The objectives are to analyze how cost accounting supports performance measurement, assess its impact on financial performance, and identify the challenges faced. A survey design was utilized, gathering data from 200 financial managers and accountants in textile companies, derived usin...

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335. THE EFFECT OF COST ALLOCATION FOR SHARED SERVICES AND OVERHEADS

1 Student Researchers Quantitative

Abstract: THE EFFECT OF COST ALLOCATION FOR SHARED SERVICES AND OVERHEADS

This research explores the effect of cost allocation methods for shared services and overheads in large corporations in Lagos. The study's objectives are to evaluate the effectiveness of various cost allocation methods, assess their impact on financial performance, and identify the challenges faced. A survey design was employed, with data collected from 250 financial managers and cost accountants, derived...

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336. THE IMPACT OF COST ACCOUNTING FOR NON-PROFIT ORGANIZATIONS

1 Student Researchers Quantitative

Abstract: THE IMPACT OF COST ACCOUNTING FOR NON-PROFIT ORGANIZATIONS

This study investigates the impact of cost accounting on the financial management of non-profit organizations in Abuja. The objectives are to analyze how cost accounting supports financial transparency and accountability, evaluate its role in budget management, and identify the challenges faced by non-profits. A survey design was utilized, gathering data from 200 financial managers and accountants in non-profit org...

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337. AN EXAMINATION OF COST MANAGEMENT TECHNIQUES IN THE HOSPITALITY SECTOR

1 Student Researchers Quantitative

Abstract: AN EXAMINATION OF COST MANAGEMENT TECHNIQUES IN THE HOSPITALITY SECTOR

This research examines various cost management techniques within the hospitality sector in Abuja. The study's objectives are to identify the most effective cost management techniques, assess their impact on financial performance, and evaluate the challenges faced during implementation. A survey design was employed, gathering data from 250 financial managers and cost accountants, derived using Taro Y...

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338. THE IMPACT OF COST ACCOUNTING FOR JOB ORDER AND PROCESS COSTING SYSTEMS: A CASE STUDY OF COCA COLA

1 Student Researchers Quantitative

Abstract: THE IMPACT OF COST ACCOUNTING FOR JOB ORDER AND PROCESS COSTING SYSTEMS: A CASE STUDY OF COCA COLA

This study examines the impact of cost accounting on job order and process costing systems, focusing on Coca Cola's operations in Lagos. The objectives are to analyze how cost accounting supports these costing systems, assess their impact on financial performance, and identify the challenges faced. A survey design was employed, with data collected from 250 financial manag...

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339. AN ASSESSMENT OF THE PREDOMINANT METHOD BETWEEN VARIABLE COSTING VERSUS ABSORPTION COSTING TECHNIQUES IN REAL ESTATE

1 Student Researchers Quantitative

Abstract: AN ASSESSMENT OF THE PREDOMINANT METHOD BETWEEN VARIABLE COSTING VERSUS ABSORPTION COSTING TECHNIQUES IN REAL ESTATE

This research assesses the predominant method between variable costing and absorption costing techniques in the real estate sector in Ogun. The study's objectives are to compare the accuracy and reliability of both costing methods, evaluate their impact on cost control, and identify the challenges faced. A survey design was employed, with data collected...

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340. THE ROLE OF COST ACCOUNTANTS IN BUDGETING AND FORECASTING IN THE HOSPITALITY INDUSTRY

1 Student Researchers Quantitative

Abstract: THE ROLE OF COST ACCOUNTANTS IN BUDGETING AND FORECASTING IN THE HOSPITALITY INDUSTRY

This study investigates the role of cost accountants in budgeting and forecasting within the hospitality industry in Enugu. The objectives are to assess how cost accountants contribute to budgeting and forecasting processes, evaluate their impact on financial performance, and identify the challenges faced. A survey design was used to gather data from 200 financial managers and cost accoun...

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341. A STUDY ON COST ACCOUNTING CONSIDERATIONS FOR GLOBAL SUPPLY CHAINS: A CASE STUDY OF SHOPRITE

1 Student Researchers Quantitative

Abstract: A STUDY ON COST ACCOUNTING CONSIDERATIONS FOR GLOBAL SUPPLY CHAINS: A CASE STUDY OF SHOPRITE

This research examines cost accounting considerations for global supply chains, focusing on Shoprite's operations in Lagos. The study's objectives are to analyze how cost accounting supports global supply chain management, assess its impact on financial performance, and identify the challenges faced. A survey design was employed, with data collected from 250 supply chain ma...

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342. THE IMPACT OF COST ACCOUNTING ON QUALITY MANAGEMENT INITIATIVES IN RETAIL BUSINESS

1 Student Researchers Quantitative

Abstract: THE IMPACT OF COST ACCOUNTING ON QUALITY MANAGEMENT INITIATIVES IN RETAIL BUSINESS

This study explores the impact of cost accounting on quality management initiatives within the retail business sector in Kaduna. The objectives are to analyze how cost accounting supports quality management, assess its impact on financial performance, and identify the challenges faced. A survey design was utilized, gathering data from 200 financial managers and quality control officers, calc...

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343. THE IMPACT OF AUTOMATION ON LABOR COSTS IN NIGERIA'S AUTOMOBILE INDUSTRY

1 Student Researchers Quantitative

Abstract: THE IMPACT OF AUTOMATION ON LABOR COSTS IN NIGERIA'S AUTOMOBILE INDUSTRY

This research investigates the impact of automation on labor costs within Nigeria's automobile industry in Lagos. The study's objectives are to assess how automation affects labor costs, evaluate the benefits and challenges of automation, and identify its overall impact on financial performance. A survey design was used to gather data from 200 financial managers and production supervisors,...

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344. THE IMPACT OF COST CONTROL STRATEGIES FOR PROJECT MANAGEMENT

1 Student Researchers Quantitative

Abstract: THE IMPACT OF COST CONTROL STRATEGIES FOR PROJECT MANAGEMENT

This study examines the impact of cost control strategies on project management in the construction industry in Port Harcourt. The objectives are to analyze the effectiveness of various cost control strategies, assess their impact on project success, and identify the challenges faced during implementation. A survey design was employed, with data collected from 250 project managers and financial controllers, deriv...

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345. THE PROSPECT AND CHALLENGES OF COST ACCOUNTING IN THE HEALTHCARE INDUSTRY

1 Student Researchers Quantitative

Abstract: THE PROSPECT AND CHALLENGES OF COST ACCOUNTING IN THE HEALTHCARE INDUSTRY

This research explores the prospects and challenges associated with cost accounting in the healthcare industry in Abuja. The study's objectives are to evaluate the role of cost accounting in healthcare financial management, assess its impact on cost control, and identify the challenges faced by healthcare providers. A survey design was utilized, gathering data from 300 healthcare financial manage...

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346. THE IMPACT OF TARGET COSTING AND ITS APPLICATION IN COST MANAGEMENT IN THE PHARMACEUTICALS

1 Student Researchers Quantitative

Abstract: THE IMPACT OF TARGET COSTING AND ITS APPLICATION IN COST MANAGEMENT IN THE PHARMACEUTICALS

This study examines the impact of target costing on cost management within the pharmaceutical industry in Lagos. The objectives are to analyze how target costing is applied, assess its effectiveness in managing costs, and identify the challenges associated with its implementation. A survey design was employed, gathering data from 250 financial managers and cost accountants, derived u...

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347. THE IMPACT OF COST-VOLUME-PROFIT ANALYSIS FOR DECISION-MAKING IN NIGERIA'S TEXTILE INDUSTRY

1 Student Researchers Quantitative

Abstract: THE IMPACT OF COST-VOLUME-PROFIT ANALYSIS FOR DECISION-MAKING IN NIGERIA'S TEXTILE INDUSTRY

This research explores the impact of cost-volume-profit (CVP) analysis on decision-making in Nigeria's textile industry, focusing on Lagos. The objectives are to assess how CVP analysis influences strategic decisions, evaluate its impact on financial performance, and identify the challenges faced. A survey design was employed, with data collected from 250 financial managers...

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348. AN ASSESSMENT OF STANDARD COSTING VERSUS ACTUAL COSTING METHODS IN BUILDING MATERIAL PURCHASE

1 Student Researchers Quantitative

Abstract: AN ASSESSMENT OF STANDARD COSTING VERSUS ACTUAL COSTING METHODS IN BUILDING MATERIAL PURCHASE

This study assesses the effectiveness of standard costing versus actual costing methods in building material purchases in Ogun. The objectives are to compare the accuracy and reliability of both costing methods, evaluate their impact on cost control, and identify the challenges faced. A survey design was employed, with data collected from 200 procurement managers and accountants,...

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349. THE ROLE OF COST ACCOUNTING IN PRICING DECISIONS: A CASE STUDY OF NESTLE NIGERIA LTD.

1 Student Researchers Quantitative

Abstract: THE ROLE OF COST ACCOUNTING IN PRICING DECISIONS: A CASE STUDY OF NESTLE NIGERIA LTD.

This research explores the role of cost accounting in pricing decisions, focusing on Nestle Nigeria Ltd. The objectives are to analyze how cost accounting data influences pricing strategies, assess the impact on profitability, and evaluate the challenges faced. A survey design was used to gather data from 250 financial managers and accountants at Nestle Nigeria Ltd, calculated using Taro...

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350. THE EFFECT OF COST ACCOUNTING ON INVENTORY VALUATION AND CONTROL IN REAL ESTATE

1 Student Researchers Quantitative

Abstract: THE EFFECT OF COST ACCOUNTING ON INVENTORY VALUATION AND CONTROL IN REAL ESTATE

This study examines the effect of cost accounting on inventory valuation and control within the real estate sector in Lagos. The objectives are to assess how cost accounting practices influence inventory valuation, evaluate their impact on inventory control, and identify the challenges faced. A survey design was employed, with data collected from 200 financial managers and accountants in real e...

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351. AN ASSESSMENT OF ENVIRONMENTAL COST ACCOUNTING AND GREEN INITIATIVES IN NIGERIA'S MANUFACTURING SECTOR

1 Student Researchers Quantitative

Abstract: AN ASSESSMENT OF ENVIRONMENTAL COST ACCOUNTING AND GREEN INITIATIVES IN NIGERIA'S MANUFACTURING SECTOR

This research assesses the implementation of environmental cost accounting and green initiatives within Nigeria's manufacturing sector, focusing on Enugu. The study's objectives are to analyze the integration of environmental costs into accounting practices, evaluate the impact of green initiatives on financial performance, and identify the challenges faced. A...

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352. THE IMPACT OF COST ALLOCATION METHODS FOR SERVICE-ORIENTED BUSINESSES IN NIGERIA

1 Student Researchers Quantitative

Abstract: THE IMPACT OF COST ALLOCATION METHODS FOR SERVICE-ORIENTED BUSINESSES IN NIGERIA

This study explores the impact of various cost allocation methods on the financial performance of service-oriented businesses in Kano. The objectives are to identify the most effective cost allocation methods, assess their impact on profitability, and evaluate the challenges in their implementation. A survey design was employed, gathering data from 200 financial managers and accountants, deriv...

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353. THE RELATIONSHIP BETWEEN LEAN ACCOUNTING PRINCIPLES AND WASTE REDUCTION TECHNIQUES

1 Student Researchers Quantitative

Abstract: THE RELATIONSHIP BETWEEN LEAN ACCOUNTING PRINCIPLES AND WASTE REDUCTION TECHNIQUES

This research investigates the relationship between lean accounting principles and waste reduction techniques in manufacturing companies in Abuja. The study's objectives are to assess how lean accounting principles contribute to waste reduction, evaluate the challenges of implementing lean accounting, and identify the impact on financial performance. A survey design was used to gather da...

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354. THE IMPACT OF DIGITALIZATION ON COST ACCOUNTING PROCESSES OF FMCG IN NIGERIA

1 Student Researchers Quantitative

Abstract: THE IMPACT OF DIGITALIZATION ON COST ACCOUNTING PROCESSES OF FMCG IN NIGERIA

This study examines the impact of digitalization on cost accounting processes within the fast-moving consumer goods (FMCG) sector in Lagos. The objectives are to assess how digital tools have transformed cost accounting practices, evaluate the benefits and challenges of digitalization, and identify the impact on financial performance. A survey design was used to gather data from 250 accounting pro...

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355. THE IMPACT OF COST MANAGEMENT STRATEGIES FOR MANUFACTURING INDUSTRIES

1 Student Researchers Quantitative

Abstract: THE IMPACT OF COST MANAGEMENT STRATEGIES FOR MANUFACTURING INDUSTRIES

This research explores the impact of various cost management strategies on the performance of manufacturing industries in Port Harcourt. The study's objectives are to identify the most effective cost management strategies, assess their impact on financial performance, and evaluate the challenges in their implementation. A survey design was employed, with data collected from 300 manufacturing executiv...

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356. AN APPRAISAL OF ACTIVITY-BASED COSTING FOR SUSTAINABILITY AND COST CONTROL IN NIGERIA'S MANUFACTURING SECTOR

1 Student Researchers Quantitative

Abstract: AN APPRAISAL OF ACTIVITY-BASED COSTING FOR SUSTAINABILITY AND COST CONTROL IN NIGERIA'S MANUFACTURING SECTOR

This study evaluates the implementation and efficacy of Activity-Based Costing (ABC) for enhancing sustainability and cost control within Nigeria's manufacturing sector. The objectives are to assess the application of ABC in cost management, evaluate its role in sustainability efforts, and identify the challenges faced during implementation. A survey design...

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357. THE EFFECT OF TAX REFORMS ON SMALL BUSINESS TAXATION IN NIGERIA

1 Student Researchers Quantitative

Abstract: THE EFFECT OF TAX REFORMS ON SMALL BUSINESS TAXATION IN NIGERIA

This research explores the effect of tax reforms on small business taxation in Nigeria, with a focus on Lagos. The study's objectives are to analyze the impact of recent tax reforms on small businesses, assess the compliance challenges, and evaluate strategies for managing tax liabilities. A survey design was employed, with data collected from 300 small business owners and tax professionals, derived using...

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358. AN EXAMINATION OF TAX IMPLICATIONS OF EMPLOYEE BENEFITS AND PERKS

1 Student Researchers Quantitative

Abstract: AN EXAMINATION OF TAX IMPLICATIONS OF EMPLOYEE BENEFITS AND PERKS

This study examines the tax implications of employee benefits and perks in Kaduna. The objectives are to analyze the tax consequences of various employee benefits, assess the compliance challenges, and evaluate strategies for managing tax liabilities. Using a survey design, data was collected from 200 HR managers and tax professionals, derived using Taro Yamane's formula. A case study of a prominent corp...

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359. THE EFFECT OF TAXATION OF NON-RESIDENT INVESTORS AND FOREIGN NATIONALS

1 Student Researchers Quantitative

Abstract: THE EFFECT OF TAXATION OF NON-RESIDENT INVESTORS AND FOREIGN NATIONALS

This research investigates the effect of taxation on non-resident investors and foreign nationals in Abuja. The study's objectives are to analyze the tax implications for non-resident investors, assess the compliance challenges, and evaluate strategies for managing tax liabilities. A survey design was used to gather data from 250 non-resident investors and tax professionals, calculated using Taro Ya...

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360. THE ROLE OF TAX ACCOUNTING IN TAX-EFFICIENT SUPPLY CHAIN MANAGEMENT

1 Student Researchers Quantitative

 

Abstract: THE ROLE OF TAX ACCOUNTING IN TAX-EFFICIENT SUPPLY CHAIN MANAGEMENT

This study examines the role of tax accounting in tax-efficient supply chain management in Port Harcourt. The objectives are to assess the importance of tax accounting in supply chain operations, identify the challenges faced by businesses, and evaluate strategies for optimizing tax efficiency. A survey design was employed, with data collected from 200 supply chain managers and tax profess...

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361. TAX ACCOUNTING CONSIDERATIONS FOR BUSINESS EXPANSIONS

1 Student Researchers Quantitative

Abstract: TAX ACCOUNTING CONSIDERATIONS FOR BUSINESS EXPANSIONS

This research explores tax accounting considerations for business expansions in Enugu. The study's objectives are to analyze the tax implications of business expansions, assess the compliance challenges, and evaluate strategies for managing tax liabilities. A survey design was used to gather data from 250 business executives and tax professionals, calculated using Taro Yamane's formula. A case study of a growing...

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362. THE TAXATION OF INTELLECTUAL PROPERTY TRANSFERS

1 Student Researchers Quantitative

Abstract: THE TAXATION OF INTELLECTUAL PROPERTY TRANSFERS

This study investigates the taxation of intellectual property (IP) transfers in Lagos. The objectives are to identify the key tax implications of IP transfers, assess the compliance challenges, and evaluate strategies for managing tax liabilities. A survey design was employed, with data collected from 200 IP managers and tax professionals, derived using Taro Yamane's formula. A case study of a technology firm in Lagos pro...

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363. ASSESSMENT OF TAX PLANNING STRATEGIES FOR HIGH-NET-WORTH INDIVIDUALS

1 Student Researchers

Abstract: ASSESSMENT OF TAX PLANNING STRATEGIES FOR HIGH-NET-WORTH INDIVIDUALS

This research examines tax planning strategies for high-net-worth individuals (HNWIs) in Abuja. The study's objectives are to analyze the effectiveness of various tax planning strategies, assess the challenges HNWIs face in implementing these strategies, and evaluate their impact on wealth management. A survey design was used to gather data from 250 HNWIs and tax advisors, calculated using Taro Yamane...

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364. THE CHALLENGES OF TAXATION OF TRUSTS AND ESTATES

1 Student Researchers Quantitative

Abstract: THE CHALLENGES OF TAXATION OF TRUSTS AND ESTATES

This study explores the challenges associated with the taxation of trusts and estates in Ogun. The objectives are to identify the primary tax challenges, assess their impact on estate planning, and evaluate strategies for improving compliance. Using a survey design, data was collected from 200 estate planners and tax professionals, derived using Taro Yamane's formula. A case study of a prominent trust company in Ogun pro...

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365. THE IMPACT OF TAX ACCOUNTING DURING ORGANIZATION MERGERS AND CONSOLIDATIONS

1 Student Researchers Quantitative

Abstract: THE IMPACT OF TAX ACCOUNTING DURING ORGANIZATION MERGERS AND CONSOLIDATIONS

This research investigates the impact of tax accounting during organization mergers and consolidations in Abuja. The study's objectives are to analyze the tax implications of mergers and consolidations, assess the compliance challenges, and evaluate the role of tax accounting in managing these processes. A survey design was used to gather data from 300 financial executives and tax professionals...

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366. PROSPECT AND CHALLENGES OF FOREIGN EXCHANGE GAINS AND LOSSES TAXATION

1 Student Researchers Quantitative

Abstract: PROSPECT AND CHALLENGES OF FOREIGN EXCHANGE GAINS AND LOSSES TAXATION

This study explores the prospects and challenges associated with the taxation of foreign exchange gains and losses in Lagos. The objectives are to identify the key tax implications of foreign exchange fluctuations, assess the compliance challenges businesses face, and evaluate strategies for managing tax liabilities. A survey design was employed, with data collected from 250 financial managers and tax pr...

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367. THE IMPACT OF TAX POLICY CHANGES ON BUSINESS DECISION-MAKING

1 Student Researchers Quantitative

Abstract: THE IMPACT OF TAX POLICY CHANGES ON BUSINESS DECISION-MAKING

This research explores the impact of tax policy changes on business decision-making in Port Harcourt. The study's objectives are to analyze the effects of tax policy changes on business strategies, assess the challenges businesses face in adapting to new policies, and evaluate the role of tax planning in mitigating these impacts. A survey design was used to gather data from 250 business executives, calculated...

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368. AN ASSESSMENT OF TAX COMPLIANCE ISSUES IN THE SHARING ECONOMY

1 Student Researchers Quantitative

Abstract: AN ASSESSMENT OF TAX COMPLIANCE ISSUES IN THE SHARING ECONOMY

This study investigates tax compliance issues in the sharing economy, focusing on Lagos. The objectives are to identify the primary compliance challenges, assess their impact on business operations, and evaluate strategies for improving compliance. Using a survey design, data was collected from 300 participants in the sharing economy, derived using Taro Yamane's formula. A case study of a leading ride-sharin...

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369. AN ASSESSMENT OF CROSS-BORDER SERVICES AND ROYALTIES TAXATION

1 Student Researchers Quantitative

Abstract: AN ASSESSMENT OF CROSS-BORDER SERVICES AND ROYALTIES TAXATION

This research explores the taxation of cross-border services and royalties in Abuja. The study's objectives are to identify the key tax challenges, assess their impact on international business operations, and evaluate strategies for effective tax management. A survey design was used to gather data from 250 tax professionals and corporate executives, calculated using Taro Yamane's formula. A case study o...

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370. THE TAX IMPLICATIONS OF EMPLOYEE STOCK OWNERSHIP PLANS (ESOPS)

1 Student Researchers Quantitative

Abstract: THE TAX IMPLICATIONS OF EMPLOYEE STOCK OWNERSHIP PLANS (ESOPS)

This study examines the tax implications of Employee Stock Ownership Plans (ESOPs) in Kaduna. The objectives are: to analyze the tax benefits and challenges of ESOPs, assess their impact on employee compensation, and evaluate strategies for effective tax management. Using a survey design, data was collected from 180 HR managers and financial executives, derived using Taro Yamane's formula. A case study of a...

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371. THE CHALLENGES ASSOCIATED WITH THE TAXATION OF RESEARCH AND DEVELOPMENT (R&D) ACTIVITIES

1 Student Researchers

Abstract: THE CHALLENGES ASSOCIATED WITH THE TAXATION OF RESEARCH AND DEVELOPMENT (R&D) ACTIVITIES

This research investigates the challenges associated with the taxation of research and development (R&D) activities in Ogun. The study aims to identify the primary tax challenges, assess their impact on R&D investments, and propose strategies for improving compliance. A survey design was employed, targeting 200 R&D managers and tax professionals, calculated using Taro Y...

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372. THE ROLE OF TAX ACCOUNTING IN TRANSFER PRICING DISPUTES

1 Student Researchers Quantitative

Abstract: THE ROLE OF TAX ACCOUNTING IN TRANSFER PRICING DISPUTES

This study examines the role of tax accounting in transfer pricing disputes among multinational companies in Lagos. The objectives are: to assess the importance of accurate transfer pricing documentation, identify the challenges faced by tax accountants, and evaluate the impact of transfer pricing disputes on business operations. A survey design was used, with data collected from 250 tax professionals, derived using T...

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373. TAX IMPLICATIONS OF DEBT RESTRUCTURING AND LOAN MODIFICATIONS

1 Student Researchers Quantitative

Abstract: TAX IMPLICATIONS OF DEBT RESTRUCTURING AND LOAN MODIFICATIONS

This research explores the tax implications of debt restructuring and loan modifications in Port Harcourt. The study's objectives are to analyze the tax consequences of different restructuring strategies, assess compliance challenges, and evaluate the impact on business financial health. A survey design was used to gather data from 200 financial managers, calculated using Taro Yamane's formula. A case st...

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374. TAX PLANNING STRATEGIES FOR TAX-EFFICIENT INVESTMENTS

1 Student Researchers Quantitative

Abstract: TAX PLANNING STRATEGIES FOR TAX-EFFICIENT INVESTMENTS

This study investigates tax planning strategies for tax-efficient investments in Uyo. The objectives are: to identify effective tax planning strategies, assess their impact on investment returns, and evaluate the challenges faced by investors in implementing these strategies. Using a survey design, data was collected from 200 investors, derived using Taro Yamane's formula. A case study of a leading investment firm i...

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375. TAXATION OF FOREIGN SUBSIDIARIES AND CONTROLLED FOREIGN CORPORATIONS

1 Student Researchers Quantitative

Abstract: TAXATION OF FOREIGN SUBSIDIARIES AND CONTROLLED FOREIGN CORPORATIONS

This research explores the taxation of foreign subsidiaries and controlled foreign corporations (CFCs) in Abuja. The study's objectives are to analyze the tax implications for parent companies, assess the compliance challenges, and evaluate strategies for effective tax management. A survey design was used to gather data from 250 tax professionals and corporate executives, calculated using Taro Yamane&...

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376. THE IMPACT OF TAX AUDITS ON BUSINESS OPERATIONS

1 Student Researchers Quantitative

Abstract: THE IMPACT OF TAX AUDITS ON BUSINESS OPERATIONS

This study investigates the impact of tax audits on business operations in Lagos. The objectives are: to examine the operational disruptions caused by tax audits, evaluate the financial implications of tax audits, and assess the strategies businesses use to manage audit processes. A survey design was employed, with data collected from 300 business executives, derived using Taro Yamane's formula for an accurate sample size...

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377. TAX ACCOUNTING CONSIDERATIONS FOR STOCK OPTIONS AND EQUITY AWARDS

1 Student Researchers Quantitative

Abstract: TAX ACCOUNTING CONSIDERATIONS FOR STOCK OPTIONS AND EQUITY AWARDS

This research explores tax accounting considerations for stock options and equity awards in Kaduna. The study's objectives are to understand the tax implications of stock options and equity awards, assess the challenges in tax accounting for these instruments, and evaluate strategies for effective management. A survey design was used to gather data from 200 financial managers and HR professionals, calcul...

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378. TAX COMPLIANCE CHALLENGES FOR MULTINATIONAL CORPORATIONS

1 Student Researchers Quantitative

Abstract: TAX COMPLIANCE CHALLENGES FOR MULTINATIONAL CORPORATIONS

This study investigates the tax compliance challenges faced by multinational corporations in Lagos. The objectives are to identify the primary compliance challenges, assess their impact on business operations, and evaluate strategies for improving compliance. Using a survey design, data was collected from 300 tax professionals and executives, derived using Taro Yamane's formula. A case study of a multinational co...

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379. THE ASSESSMENT OF TAXATION OF BUSINESS DIVIDENDS AND DISTRIBUTIONS

1 Student Researchers Quantitative

Abstract: THE ASSESSMENT OF TAXATION OF BUSINESS DIVIDENDS AND DISTRIBUTIONS

This research explores the taxation of business dividends and distributions in Enugu. The study's objectives are to analyze the tax implications for businesses, assess the compliance challenges, and evaluate strategies for effective tax management. A survey design was used to gather data from 250 business owners and financial managers, calculated using Taro Yamane's formula. A case study of a promin...

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380. THE ROLE OF TAX ACCOUNTING IN ESTATE PLANNING

1 Student Researchers Quantitative

Abstract: THE ROLE OF TAX ACCOUNTING IN ESTATE PLANNING

This study investigates the role of tax accounting in estate planning, focusing on Uyo. The objectives are to understand the importance of tax accounting in estate planning, assess the challenges faced by individuals, and evaluate the benefits of effective tax planning. Using a survey design, data was collected from 180 individuals involved in estate planning, derived using Taro Yamane's formula. A case study of a leading e...

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381. THE CHALLENGES ASSOCIATED WITH THE TAXATION OF EXPATRIATES AND INTERNATIONAL ASSIGNEES

1 Student Researchers Quantitative

Abstract: THE CHALLENGES ASSOCIATED WITH THE TAXATION OF EXPATRIATES AND INTERNATIONAL ASSIGNEES

This research examines the challenges associated with the taxation of expatriates and international assignees in Abuja. The study aims to identify the primary tax challenges, assess their impact on employee satisfaction and business operations, and propose solutions to improve compliance and management. A survey design was employed, targeting 150 expatriates and HR professionals, calcula...

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382. THE CHALLENGES ASSOCIATED WITH THE TAX ACCOUNTING FOR START-UP BUSINESSES

1 Student Researchers Quantitative

Abstract: THE CHALLENGES ASSOCIATED WITH THE TAX ACCOUNTING FOR START-UP BUSINESSES

This study explores the challenges associated with tax accounting for start-up businesses in Ogun. The objectives are to identify the key tax accounting challenges faced by start-ups, assess the impact of these challenges on business growth, and evaluate strategies for improving tax compliance and management. Using a survey design, data was collected from 200 start-up founders, derived using Taro Yam...

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383. THE CHALLENGES ASSOCIATED WITH THE TAXATION OF PARTNERSHIPS AND JOINT VENTURES

1 Student Researchers Quantitative

Abstract: THE CHALLENGES ASSOCIATED WITH THE TAXATION OF PARTNERSHIPS AND JOINT VENTURES

This research investigates the challenges associated with the taxation of partnerships and joint ventures in Lagos. The study aims to identify the primary tax challenges, assess their impact on business operations, and propose strategies for improving compliance. A survey design was employed, targeting 200 partners and joint venture participants, calculated using Taro Yamane's formula. A cas...

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384. TAX IMPLICATIONS OF BUSINESS RESTRUCTURING AND REORGANIZATIONS

1 Student Researchers Quantitative

Abstract: TAX IMPLICATIONS OF BUSINESS RESTRUCTURING AND REORGANIZATIONS

This research explores the tax implications of business restructuring and reorganizations, with a focus on Abuja. The study's objectives are to analyze the tax consequences of different types of business restructurings, assess the compliance challenges, and evaluate the strategies businesses use to manage tax implications. A survey design was used to gather data from 300 business executives, calculated usin...

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385. THE CHALLENGES ASSOCIATED WITH THE TAXATION OF GLOBAL SUPPLY CHAINS AND LOGISTICS

1 Student Researchers Quantitative

Abstract: THE CHALLENGES ASSOCIATED WITH THE TAXATION OF GLOBAL SUPPLY CHAINS AND LOGISTICS

This study investigates the challenges associated with the taxation of global supply chains and logistics, focusing on Lagos. The objectives are: to identify the primary tax challenges in global supply chains, assess the impact of these challenges on operational efficiency, and evaluate strategies for mitigating tax-related issues. A survey design was employed, with data collected from 350 lo...

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386. THE ROLE OF TAX ADVISORS IN TAX COMPLIANCE AND PLANNING

1 Student Researchers Quantitative

Abstract: THE ROLE OF TAX ADVISORS IN TAX COMPLIANCE AND PLANNING

This research explores the role of tax advisors in tax compliance and planning in Kaduna. The objectives are to understand the importance of tax advisors in ensuring compliance, assess the challenges they face, and evaluate their impact on effective tax planning. Using a survey design, data was collected from 180 tax advisors, calculated using Taro Yamane's formula. A case study of a leading tax advisory firm in K...

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387. AN ASSESSMENT OF TAX ACCOUNTING FOR NON-PROFIT ORGANIZATIONS

1 Student Researchers Quantitative

Abstract: AN ASSESSMENT OF TAX ACCOUNTING FOR NON-PROFIT ORGANIZATIONS

This study assesses tax accounting practices in non-profit organizations in Ogun. The objectives are to evaluate the tax compliance challenges faced by non-profits, analyze the impact of tax regulations on their operations, and identify strategies for effective tax management. A survey design was used, with data collected from 200 non-profit organizations, derived using Taro Yamane's formula. A case study of...

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388. THE IMPACT OF TAX TREATIES ON INTERNATIONAL TAX PLANNING

1 Student Researchers Quantitative

Abstract: THE IMPACT OF TAX TREATIES ON INTERNATIONAL TAX PLANNING

This research examines the impact of tax treaties on international tax planning in Lagos. The objectives are to analyze the benefits of tax treaties, assess the challenges in their implementation, and evaluate their effect on international business operations. Using a survey design, data was collected from 250 tax professionals, calculated using Taro Yamane's formula. A case study of an international corporation...

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389. THE IMPACT OF TAX PLANNING FOR RETIREMENT SAVINGS AND INVESTMENTS

1 Student Researchers Quantitative

Abstract: THE IMPACT OF TAX PLANNING FOR RETIREMENT SAVINGS AND INVESTMENTS

This study investigates the impact of tax planning on retirement savings and investments in Abuja. The objectives are to understand the role of tax planning in retirement savings, assess the challenges faced by individuals, and evaluate the benefits of effective tax planning. A survey design was used, with data collected from 300 individuals, derived using Taro Yamane's formula. A case study of a financi...

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390. THE ROLE OF TAX ACCOUNTING IN TRANSFER PRICING DOCUMENTATION

1 Student Researchers Quantitative

Abstract: THE ROLE OF TAX ACCOUNTING IN TRANSFER PRICING DOCUMENTATION

This study examines the role of tax accounting in transfer pricing documentation among multinational companies in Lagos. The objectives are to assess the importance of accurate transfer pricing documentation, identify the challenges faced by tax accountants, and evaluate the impact on compliance with international tax laws. A survey design was used, with data collected from 200 tax accountants, derived using Taro...

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391. THE APPRAISAL OF TAX IMPLICATIONS OF ENVIRONMENTAL REGULATIONS

1 Student Researchers Quantitative

Abstract: THE APPRAISAL OF TAX IMPLICATIONS OF ENVIRONMENTAL REGULATIONS

This study evaluates the tax implications of environmental regulations on businesses in Port Harcourt. The objectives are to examine how environmental taxes affect business costs, assess the compliance challenges, and explore the potential benefits of environmental tax incentives. A survey design was used to collect data from 300 businesses, derived using Taro Yamane's formula. A case study of a major oil a...

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392. THE CHALLENGES OF VALUE-ADDED TAX (VAT) COMPLIANCE AND REPORTING IN RETAIL BUSINESSES

1 Student Researchers Quantitative

Abstract: THE CHALLENGES OF VALUE-ADDED TAX (VAT) COMPLIANCE AND REPORTING IN RETAIL BUSINESSES

This research explores the challenges of Value-Added Tax (VAT) compliance and reporting in retail businesses in Abuja. The study aims to identify the key compliance challenges, assess the impact of VAT reporting on business operations, and propose solutions to improve compliance rates. A survey design was employed, targeting 350 retail business owners, calculated using Taro Yamane's f...

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393. TAX ACCOUNTING CONSIDERATIONS AND ITS IMPLICATION ON REAL ESTATE INVESTMENTS

1 Student Researchers Quantitative

Abstract: TAX ACCOUNTING CONSIDERATIONS AND ITS IMPLICATION ON REAL ESTATE INVESTMENTS

This study examines tax accounting considerations and their implications for real estate investments, focusing on Lagos. The objectives are: to assess the impact of tax policies on real estate profitability, evaluate the role of tax incentives in investment decisions, and analyze the challenges of tax compliance for real estate investors. Using a survey design, this research gathe...

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394. THE INFLUENCE OF REGULATORY CHANGES ON MANAGEMENT ACCOUNTING PRACTICES

1 Student Researchers Quantitative

Abstract:

This research explores the influence of regulatory changes on management accounting practices in Lagos State, Nigeria. The objectives are to: (1) assess how regulatory changes impact management accounting standards and practices, (2) evaluate the effect on financial reporting and compliance, and (3) analyze the challenges of adapting management accounting practices to new regulations. A survey design was employed to collect data from finan...

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395. AN ASSESSMENT OF COST CONTROL STRATEGIES FOR SUSTAINABLE BUSINESS OPERATIONS

1 Student Researchers Quantitative

Abstract:

This study assesses the impact of cost control strategies on sustainable business operations in Lagos State, Nigeria. The objectives are to: (1) evaluate how cost control strategies enhance financial sustainability, (2) assess their impact on operational efficiency and growth, and (3) analyze the challenges of implementing effective cost control strategies. A survey design was chosen to gather data from financial managers and operational s...

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396. THE ROLE OF MANAGEMENT ACCOUNTING IN PRICING DECISIONS AND ITS IMPACT ON PROFITABILITY AND MARKET COMPETITIVENESS

1 Student Researchers Quantitative

Abstract:

This research explores the role of management accounting in pricing decisions in Lagos State, Nigeria. The objectives are to: (1) assess how management accounting practices influence pricing strategies, (2) evaluate their impact on profitability and market competitiveness, and (3) analyze the challenges of integrating management accounting with pricing decisions. A survey design was employed to collect data from financial managers and mark...

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397. AN ASSESSMENT OF PERFORMANCE MEASUREMENT FRAMEWORKS AND THEIR EFFECTIVENESS IN PROMOTING EMPLOYEE MOTIVATION AND PRODUCTIVITY

1 Student Researchers Quantitative

Abstract:

This study examines the effectiveness of performance measurement frameworks in Lagos State, Nigeria. The objectives are to: (1) evaluate how performance measurement frameworks enhance organizational performance, (2) assess their impact on employee motivation and productivity, and (3) analyze the challenges of implementing effective performance measurement frameworks. A survey design was chosen to gather data from human resource managers an...

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398. THE IMPACT OF SUPPLY CHAIN DISRUPTIONS ON MANAGEMENT ACCOUNTING

1 Student Researchers Quantitative

ABSTRACT:

This research explores the impact of supply chain disruptions on management accounting in Lagos State, Nigeria. The objectives are to: (1) assess how supply chain disruptions affect management accounting processes, (2) evaluate the impact on financial planning and cost control, and (3) analyze the challenges of managing supply chain disruptions through management accounting. A survey design was employed to collect data from supply chain ma...

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399. THE ROLE OF MANAGEMENT ACCOUNTING IN MERGERS AND ACQUISITIONS

1 Student Researchers Quantitative

Abstract:

This study examines the role of management accounting in mergers and acquisitions (M&A) in Lagos State, Nigeria. The objectives are to: (1) evaluate how management accounting practices support the M&A process, (2) assess the impact on financial performance and organizational integration, and (3) analyze the challenges faced in leveraging management accounting for successful M&A. A survey design was chosen to gather data from fi...

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400. THE IMPACT OF MANAGEMENT ACCOUNTING FOR PROJECT MANAGEMENT

1 Student Researchers Quantitative

Abstract:

This research explores the impact of management accounting on project management in Lagos State, Nigeria. The objectives are to: (1) assess how management accounting practices support project planning and execution, (2) evaluate their impact on project performance and outcomes, and (3) analyze the challenges faced in integrating management accounting with project management. A survey design was employed to collect data from project manager...

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401. THE EFFECT OF ORGANIZATIONAL CULTURE ON MANAGEMENT ACCOUNTING PRACTICES

1 Student Researchers Quantitative

Abstract:

This study investigates the effect of organizational culture on management accounting practices in Lagos State, Nigeria. The objectives are to: (1) evaluate how organizational culture influences the adoption and implementation of management accounting practices, (2) assess the impact on financial decision-making and control, and (3) analyze the challenges of aligning management accounting practices with diverse cultural contexts. A survey...

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402. EXAMINATION OF THE RELATIONSHIP BETWEEN ENVIRONMENTAL COST MANAGEMENT AND CORPORATE RESPONSIBILITY

1 Student Researchers Quantitative

Abstract:

This research explores the role of environmental cost management in promoting corporate responsibility in Lagos State, Nigeria. The objectives are to: (1) assess how environmental cost management practices contribute to sustainable business operations, (2) evaluate their impact on corporate social responsibility (CSR) initiatives, and (3) analyze the challenges of implementing effective environmental cost management strategies. A survey de...

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403. THE ROLE OF MANAGEMENT ACCOUNTING IN STRATEGIC PLANNING

1 Student Researchers Quantitative

ABSTRACT:

This study examines the role of management accounting in strategic planning in Lagos State, Nigeria. The objectives are to: (1) evaluate how management accounting practices contribute to the formulation and implementation of strategic plans, (2) assess the impact on organizational performance and competitive positioning, and (3) analyze the challenges faced in integrating management accounting with strategic planning. A survey design was c...

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404. EXAMINATION OF MANAGEMENT ACCOUNTING IN CRISIS MANAGEMENT SCENARIOS

1 Student Researchers Quantitative

Abstract:

This research explores the role of management accounting in crisis management scenarios in Lagos State, Nigeria. The objectives are to: (1) assess how management accounting practices support crisis preparedness and response, (2) evaluate their impact on organizational resilience and recovery, and (3) analyze the challenges of implementing effective management accounting during crises. A survey design was employed to collect data from finan...

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405. THE IMPACT OF DATA ANALYTICS ON MANAGEMENT ACCOUNTING PROCESSES

1 Student Researchers Quantitative

Abstract:

This study investigates the impact of data analytics on management accounting processes in Lagos State, Nigeria. The objectives are to: (1) evaluate how data analytics enhances the accuracy and efficiency of accounting processes, (2) assess the influence on decision-making and strategic planning, and (3) analyze the challenges of integrating data analytics into management accounting. A survey design was chosen to gather data from financial...

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406. AN EXAMINATION OF COST MANAGEMENT TECHNIQUES AS A COMPETITIVE ADVANTAGE STRATEGY

1 Student Researchers Quantitative

Abstract:

This research explores the use of cost management techniques for achieving competitive advantage in Lagos State, Nigeria. The objectives are to: (1) assess how various cost management techniques improve cost efficiency and profitability, (2) evaluate their impact on market competitiveness, and (3) analyze the challenges of implementing cost management techniques. A survey design was employed to collect data from financial managers and busi...

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407. THE ROLE OF MANAGEMENT ACCOUNTING IN INNOVATION MANAGEMENT

1 Student Researchers Quantitative

Abstract:

This study explores the role of management accounting in innovation management in Lagos State, Nigeria. The objectives are to: (1) evaluate how management accounting practices support innovation initiatives, (2) assess their impact on organizational creativity and competitiveness, and (3) analyze the challenges of integrating management accounting with innovation management. A survey design was chosen to gather data from financial managers...

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408. THE EXAMINATION OF THE IMPACT OF MANAGEMENT ACCOUNTING FOR NON-PROFIT ORGANIZATIONS

1 Student Researchers Quantitative

ABSTRACT:

This research examines the role of management accounting in non-profit organizations (NPOs) in Lagos State, Nigeria. The objectives are to: (1) assess how management accounting practices support financial transparency and accountability, (2) evaluate their impact on resource allocation and program effectiveness, and (3) analyze the challenges faced by NPOs in implementing management accounting practices. A survey design was employed to col...

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409. THE EFFECT OF BEHAVIORAL FACTORS ON MANAGEMENT ACCOUNTING DECISIONS

1 Student Researchers Quantitative

Abstract:

This study investigates the effect of behavioral factors on management accounting decisions in Lagos State, Nigeria. The objectives are to: (1) evaluate how cognitive biases influence accounting decisions, (2) assess the impact on financial planning and control, and (3) analyze the challenges of mitigating behavioral biases in management accounting. A survey design was chosen to gather data from financial managers and accountants. The samp...

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410. THE IMPACT OF COST CONTROL STRATEGIES FOR SUSTAINABILITY AND GROWTH

1 Student Researchers Quantitative

Abstract:

This research explores the impact of cost control strategies on sustainability and growth in Lagos State, Nigeria. The objectives are to: (1) assess how cost control strategies contribute to financial sustainability, (2) evaluate their impact on business growth and competitiveness, and (3) analyze the challenges of implementing effective cost control strategies. A survey design was employed to collect data from financial managers and busin...

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411. THE ROLE OF MANAGEMENT ACCOUNTING IN PERFORMANCE IMPROVEMENT

1 Student Researchers Quantitative

Abstract:

This study examines the role of management accounting in performance improvement in Lagos State, Nigeria. The objectives are to: (1) evaluate how management accounting practices contribute to organizational performance, (2) assess the impact on employee productivity and efficiency, and (3) analyze the challenges faced in leveraging management accounting for performance improvement. A survey design was chosen to gather data from financial m...

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412. THE IMPACT OF LEAN ACCOUNTING PRINCIPLES AND THEIR APPLICATION IN MODERN ORGANIZATIONS

1 Student Researchers Quantitative

ABSTRACT:

This research explores the application of lean accounting principles in modern organizations in Lagos State, Nigeria. The objectives are to: (1) assess how lean accounting enhances operational efficiency, (2) evaluate its impact on cost reduction and financial performance, and (3) analyze the challenges of implementing lean accounting principles. A survey design was employed to collect data from financial managers and operational staff. Th...

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413. THE ASSESSMENT OF MANAGEMENT ACCOUNTING IN THE ERA OF INDUSTRY 4.0

1 Student Researchers Quantitative

Abstract:

This study assesses the role and adaptation of management accounting in the era of Industry 4.0 in Lagos State, Nigeria. The objectives are to: (1) evaluate how Industry 4.0 technologies impact management accounting processes, (2) assess the influence on decision-making and strategic planning, and (3) analyze the challenges of integrating advanced technologies into management accounting. A survey design was chosen to gather comprehensive d...

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414. THE IMPACT OF ARTIFICIAL INTELLIGENCE ON MANAGEMENT ACCOUNTING FUNCTIONS

1 Student Researchers Quantitative

ABSTRACT:

This research explores the impact of artificial intelligence (AI) on management accounting functions in Lagos State, Nigeria. The objectives are to: (1) assess how AI enhances the accuracy and efficiency of management accounting activities, (2) evaluate its impact on decision-making processes, and (3) analyze the challenges of integrating AI into management accounting. A survey design was employed to collect data from financial managers an...

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415. AN EVALUATION OF RISK ASSESSMENT TECHNIQUES IN COMPANY’S MANAGEMENT ACCOUNTING

1 Student Researchers Quantitative

Abstract:

This study examines the use of risk assessment techniques in management accounting in Lagos State, Nigeria. The objectives are to: (1) evaluate how risk assessment techniques enhance financial planning and control, (2) assess their impact on organizational stability, and (3) analyze the challenges of implementing effective risk assessment methods. A survey design was chosen to gather data from financial managers and risk analysts. The samp...

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416. THE EFFECT OF GLOBALIZATION ON MANAGEMENT ACCOUNTING PRACTICES

1 Student Researchers Quantitative

Abstract:

This research explores the effect of globalization on management accounting practices in Lagos State, Nigeria. The objectives are to: (1) assess how globalization influences management accounting standards and practices, (2) evaluate the impact on cross-border financial reporting, and (3) analyze the challenges of adapting management accounting to global business environments. A survey design was employed to collect data from financial man...

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417. THE ROLE OF MANAGEMENT ACCOUNTING IN CORPORATE GOVERNANCE

1 Student Researchers Quantitative

ABSTRACT:

This study investigates the role of management accounting in corporate governance in Lagos State, Nigeria. The objectives are to: (1) evaluate how management accounting practices support corporate governance structures, (2) assess the impact on organizational transparency and accountability, and (3) analyze the challenges faced in integrating management accounting with corporate governance. A survey design was chosen to gather data from co...

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418. THE IMPACT OF COST ALLOCATION METHODS AND THEIR RELEVANCE IN ORGANIZATION COST MANAGEMENT

1 Student Researchers Quantitative

Abstract:

This research explores the relevance of cost allocation methods in cost management in Lagos State, Nigeria. The objectives are to: (1) assess how different cost allocation methods impact cost accuracy and transparency, (2) evaluate their effect on financial decision-making, and (3) analyze the challenges of implementing various cost allocation methods. A survey design was employed to collect data from financial managers and accountants. Th...

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419. ACTIVITY-BASED MANAGEMENT AND PROCESS IMPROVEMENT

1 Student Researchers Quantitative

Abstract:

This study examines the role of activity-based management (ABM) in process improvement in Lagos State, Nigeria. The objectives are to: (1) evaluate how ABM enhances operational efficiency, (2) assess the impact on cost management and reduction, and (3) analyze the challenges of implementing ABM in various industries. A survey design was chosen to gather data from operational managers and accountants. The sample size, calculated using Taro...

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420. THE INFLUENCE OF CULTURAL FACTORS ON MANAGEMENT ACCOUNTING PRACTICES

1 Student Researchers Quantitative

Abstract:

This research explores the influence of cultural factors on management accounting practices in Lagos State, Nigeria. The objectives are to: (1) assess how cultural values and norms impact management accounting practices, (2) evaluate the effect on financial decision-making and reporting, and (3) analyze the challenges of aligning management accounting practices with diverse cultural contexts. A survey design was employed to collect data fr...

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421. THE ROLE OF MANAGEMENT ACCOUNTING FOR SMALL AND MEDIUM-SIZED ENTERPRISES (SMES)

1 Student Researchers Quantitative

Abstract:

This study examines the role of management accounting in supporting small and medium-sized enterprises (SMEs) in Lagos State, Nigeria. The objectives are to: (1) evaluate how management accounting practices enhance financial planning and control, (2) assess the impact on profitability and business growth, and (3) analyze the challenges faced by SMEs in implementing management accounting practices. A survey design was chosen to gather data...

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422. THE IMPACT OF PERFORMANCE MEASUREMENT SYSTEMS ON EMPLOYEE BEHAVIOR

1 Student Researchers Quantitative

Abstract:

This research explores the impact of performance measurement systems on employee behavior in Lagos State, Nigeria. The objectives are to: (1) assess how performance measurement influences employee motivation and productivity, (2) evaluate the impact on organizational performance, and (3) analyze the challenges of implementing effective performance measurement systems. A survey design was employed to collect data from human resource manager...

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423. THE ROLE OF MANAGEMENT ACCOUNTING IN SUSTAINABILITY REPORTING

1 Student Researchers Quantitative

Abstract:

This study investigates the role of management accounting in sustainability reporting in Lagos State, Nigeria. The objectives are to: (1) evaluate how management accounting practices support sustainability reporting, (2) assess the impact of sustainability reporting on organizational transparency and stakeholder trust, and (3) analyze the challenges faced by organizations in integrating sustainability reporting into management accounting....

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424. TRANSFER PRICING AND ITS IMPLICATIONS FOR MULTINATIONAL CORPORATIONS

1 Student Researchers Quantitative

Abstract:

This research explores the implications of transfer pricing for multinational corporations (MNCs) operating in Lagos State, Nigeria. The objectives are to: (1) assess how transfer pricing affects tax compliance and financial reporting, (2) evaluate its impact on intra-company transactions and profitability, and (3) analyze the challenges of implementing effective transfer pricing policies. A survey design was employed to collect data from...

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425. THE EFFECT OF EMPLOYEE MOTIVATION ON MANAGEMENT ACCOUNTING OUTCOMES

1 Student Researchers Quantitative

Abstract:

This study investigates the effect of employee motivation on management accounting outcomes in Lagos State, Nigeria. The objectives are to: (1) evaluate how employee motivation influences the accuracy and efficiency of management accounting activities, (2) assess the impact on organizational performance, and (3) analyze the challenges of maintaining high motivation levels among accounting staff. A survey design was chosen to gather data fr...

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426. THE IMPACT OF STRATEGIC COST MANAGEMENT IN GLOBAL BUSINESS ENVIRONMENTS

1 Student Researchers Quantitative

Abstract:

This research explores the impact of strategic cost management in global business environments with a focus on companies in Lagos State, Nigeria. The objectives are to: (1) assess how strategic cost management enhances global competitiveness, (2) evaluate its impact on cost efficiency and profitability, and (3) analyze the challenges of implementing strategic cost management in international operations. A survey design was employed to coll...

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427. THE ROLE OF MANAGEMENT ACCOUNTING IN VALUE CREATION

1 Student Researchers Quantitative

Abstract:

This study examines the role of management accounting in value creation in Lagos State, Nigeria. The objectives are to: (1) evaluate how management accounting practices contribute to organizational value, (2) assess the impact on profitability and competitive advantage, and (3) analyze the challenges faced in leveraging management accounting for value creation. A survey design was chosen to gather data from financial managers and corporate...

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428. MANAGEMENT ACCOUNTING TOOLS FOR DECISION SUPPORT

1 Student Researchers Quantitative

Abstract:

This research explores the use of management accounting tools for decision support in Lagos State, Nigeria. The objectives are to: (1) assess the effectiveness of various management accounting tools in improving decision-making, (2) evaluate their impact on organizational performance, and (3) analyze the challenges of implementing these tools. A survey design was employed to collect data from financial managers and corporate decision-maker...

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429. THE IMPACT OF DIGITALIZATION ON MANAGEMENT ACCOUNTING PROCESSES

1 Student Researchers Quantitative

Abstract:

This study investigates the impact of digitalization on management accounting processes in Lagos State, Nigeria. The objectives are to: (1) evaluate how digital tools and technologies improve accounting accuracy and efficiency, (2) assess the influence on decision-making processes, and (3) analyze the challenges faced during the digital transformation of management accounting. A survey design was chosen to gather data from financial manage...

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430. AN ASSESSMENT OF THE RELATIONSHIP BETWEEN COST BEHAVIOR ANALYSIS AND COST CONTROL STRATEGIES

1 Student Researchers Quantitative

Abstract:

This research explores the relationship between cost behavior analysis and cost control strategies in Lagos State, Nigeria. The objectives are to: (1) assess how understanding cost behavior influences cost control measures, (2) evaluate the impact on organizational cost efficiency, and (3) analyze the challenges of implementing cost behavior analysis in various industries. A survey design was employed to collect data from financial manager...

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431. TARGET COSTING AND ITS APPLICATION IN PRICING STRATEGIES

1 Student Researchers Quantitative

Abstract:

This research explores the application of target costing in pricing strategies within Lagos State, Nigeria. The objectives are to: (1) assess the effectiveness of target costing in achieving competitive pricing, (2) evaluate its impact on product profitability, and (3) analyze the challenges of implementing target costing in various industries. A survey design was employed to collect data from financial managers and product development tea...

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432. THE EFFECT OF OUTSOURCING ON MANAGEMENT ACCOUNTING FUNCTIONS

1 Student Researchers Quantitative

Abstract:

This study investigates the effect of outsourcing on management accounting functions in Lagos State, Nigeria. The objectives are to: (1) evaluate how outsourcing impacts the efficiency of management accounting activities, (2) assess the influence on cost management and reduction, and (3) analyze the challenges and risks associated with outsourcing management accounting functions. A survey design was chosen to gather comprehensive data from...

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433. THE ROLE OF MANAGEMENT ACCOUNTANTS IN RISK MANAGEMENT

1 Student Researchers Quantitative

Abstract:

This research explores the role of management accountants in risk management in Lagos State, Nigeria. The objectives are to: (1) evaluate how management accountants contribute to risk identification and assessment, (2) assess their role in developing risk mitigation strategies, and (3) analyze the overall impact on organizational stability. A survey design was employed to collect data from management accountants and risk managers. The samp...

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434. PERFORMANCE EVALUATION SYSTEMS AND THEIR IMPACT ON ORGANIZATIONAL PERFORMANCE

1 Student Researchers Quantitative

ABSTRACT:

This study examines the impact of performance evaluation systems on organizational performance in Lagos State, Nigeria. The objectives are to: (1) assess how performance evaluation systems influence employee productivity, (2) evaluate their impact on organizational efficiency, and (3) analyze the challenges faced in implementing effective performance evaluation systems. A survey design was chosen to gather data from HR managers and corpora...

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435. THE INFLUENCE OF TECHNOLOGY ON MANAGEMENT ACCOUNTING PRACTICES

1 Student Researchers Quantitative

Abstract:

This research investigates the influence of technology on management accounting practices in Lagos State, Nigeria. The objectives are to: (1) evaluate the impact of technological tools on management accounting accuracy, (2) assess the role of technology in improving reporting timeliness, and (3) analyze the overall enhancement in accounting efficiency. A survey design was employed to collect data from financial managers and IT specialists....

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436. BUDGETING AND FORECASTING TECHNIQUES FOR EFFECTIVE RESOURCE ALLOCATION

1 Student Researchers Quantitative

Abstract:

This study examines budgeting and forecasting techniques for effective resource allocation in Lagos State, Nigeria. The objectives are to: (1) evaluate the impact of advanced budgeting techniques on resource allocation, (2) assess the effectiveness of forecasting methods in financial planning, and (3) analyze the challenges of implementing these techniques. A survey design was chosen to gather data from financial managers and corporate pla...

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437. COST-VOLUME-PROFIT ANALYSIS IN DECISION-MAKING

1 Student Researchers Quantitative

Abstract:

This research explores the role of cost-volume-profit (CVP) analysis in decision-making in Lagos State, Nigeria. The objectives are to: (1) assess how CVP analysis influences pricing and production decisions, (2) evaluate its impact on profitability and break-even analysis, and (3) analyze the challenges of implementing CVP analysis in businesses. A survey design was employed to collect data from financial managers and accountants. The sam...

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438. THE ROLE OF MANAGEMENT ACCOUNTING IN PERFORMANCE MEASUREMENT

1 Student Researchers Quantitative

Abstract:

This study examines the role of management accounting in performance measurement in Lagos State, Nigeria. The objectives are to: (1) evaluate how management accounting metrics influence performance evaluation, (2) assess the impact on organizational efficiency, and (3) analyze the challenges faced in implementing effective performance measurement systems. A survey design was chosen to gather data from corporate managers and management acco...

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439. ENVIRONMENTAL MANAGEMENT ACCOUNTING AND SUSTAINABLE BUSINESS PRACTICES

1 Student Researchers Quantitative

Abstract:

This research explores the role of environmental management accounting (EMA) in promoting sustainable business practices in Lagos State, Nigeria. The objectives are to: (1) assess how EMA contributes to environmental sustainability, (2) evaluate its impact on corporate social responsibility (CSR) reporting, and (3) analyze the overall effect on organizational performance. A survey design was employed to collect data from environmental mana...

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440. THE IMPACT OF LEAN MANAGEMENT TECHNIQUES ON COST REDUCTION

1 Student Researchers Quantitative

ABSTRACT:

This study investigates the impact of lean management techniques on cost reduction in manufacturing companies in Lagos State, Nigeria. The objectives are to: (1) evaluate how lean management practices influence operational efficiency, (2) assess the impact on cost reduction, and (3) analyze the overall improvement in competitive advantage. A survey design was chosen to gather data from production managers and operational heads. The sample...

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441. ACTIVITY-BASED COSTING AND ITS RELEVANCE IN MODERN BUSINESS ENVIRONMENTS

1 Student Researchers Quantitative

Abstract:

This research explores the relevance of activity-based costing (ABC) in modern business environments in Lagos State, Nigeria. The objectives are to: (1) assess the impact of ABC on cost accuracy and allocation, (2) evaluate its influence on pricing and profitability analysis, and (3) analyze the challenges of implementing ABC in contemporary businesses. A survey design was employed to gather data from financial managers and accountants. Th...

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442. THE ROLE OF MANAGEMENT ACCOUNTING IN STRATEGIC DECISION-MAKING

1 Student Researchers Quantitative

Abstract:

This study examines the role of management accounting in strategic decision-making in Lagos State, Nigeria. The objectives are to: (1) evaluate how management accounting information supports strategic decisions, (2) assess the impact of management accounting practices on organizational performance, and (3) analyze the challenges faced by management accountants in strategic planning. A survey design was chosen for its effectiveness in colle...

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443. FINANCIAL REPORTING CHALLENGES IN THE DIGITAL ECONOMY

1 Student Researchers Quantitative

Abstract:

This study examines the financial reporting challenges faced in the digital economy in Lagos State, Nigeria. The objectives are to: (1) identify key challenges in financial reporting within the digital economy, (2) assess the impact of these challenges on reporting accuracy, and (3) analyze strategies to overcome these challenges. A survey design was chosen to gather data from financial professionals and IT experts. The sample size, derive...

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444. THE EFFECT OF FAIR VALUE ACCOUNTING ON FINANCIAL REPORTING COMPARABILITY

1 Student Researchers Quantitative

Abstract:

This research explores the effect of fair value accounting on financial reporting comparability in Lagos State, Nigeria. The objectives are to: (1) assess the impact of fair value accounting on financial statement comparability, (2) evaluate the influence on investor decision-making, and (3) analyze the challenges associated with fair value measurement. A survey design was employed to collect data from financial analysts, corporate manager...

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445. THE ROLE OF TECHNOLOGY IN IMPROVING FINANCIAL REPORTING EFFICIENCY

1 Student Researchers Quantitative

ABSTRACT:

This study investigates the role of technology in improving financial reporting efficiency in Lagos State, Nigeria. The objectives are to: (1) evaluate the impact of technological tools on the accuracy of financial reports, (2) assess the influence of technology on reporting timeliness, and (3) analyze the overall enhancement in reporting efficiency. A survey design was chosen to gather data from financial professionals and IT specialists....

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446. FINANCIAL REPORTING TRANSPARENCY AND STAKEHOLDER TRUST

1 Student Researchers Quantitative

ABSTRACT:

This research examines the relationship between financial reporting transparency and stakeholder trust in Lagos State, Nigeria. The objectives are to: (1) assess the impact of transparent financial reporting on stakeholder confidence, (2) evaluate the role of transparency in enhancing corporate reputation, and (3) analyze the influence on investor decision-making. A survey design was employed to collect data from investors, financial analy...

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447. THE IMPACT OF CULTURAL DIFFERENCES ON FINANCIAL REPORTING PRACTICES

1 Student Researchers Quantitative

This study explores the impact of cultural differences on financial reporting practices in Lagos State, Nigeria. The objectives are to: (1) assess the influence of cultural diversity on financial statement preparation, (2) evaluate the impact on reporting consistency, and (3) analyze strategies to address cultural challenges in financial reporting. A survey design was selected to gather data from financial managers, auditors, and accountants. The sample size, derived using Taro Yamane's f...

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448. FINANCIAL REPORTING IN THE ERA OF GLOBAL ECONOMIC UNCERTAINTY

1 Student Researchers Quantitative

Abstract:

This research examines financial reporting practices in the era of global economic uncertainty in Lagos State, Nigeria. The objectives are to: (1) evaluate the impact of economic uncertainty on financial reporting accuracy, (2) assess the challenges faced by companies in maintaining reporting standards, and (3) analyze strategies to mitigate these challenges. A survey design was chosen to gather data from financial managers and corporate e...

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449. THE EFFECT OF AUDIT QUALITY ON FINANCIAL REPORTING CREDIBILITY

1 Student Researchers Quantitative

Abstract:

This study investigates the effect of audit quality on financial reporting credibility in Lagos State, Nigeria. The objectives are to: (1) assess the impact of high-quality audits on the reliability of financial statements, (2) evaluate the role of audit quality in preventing financial misstatements, and (3) analyze the influence on stakeholder trust. A survey design was employed to collect data from auditors and corporate financial manage...

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450. THE ROLE OF MANAGEMENT DISCRETION IN FINANCIAL REPORTING

1 Student Researchers Quantitative

Abstract:

This research explores the role of management discretion in financial reporting in Lagos State, Nigeria. The objectives are to: (1) evaluate the impact of management discretion on financial statement accuracy, (2) assess the influence on stakeholder trust, and (3) analyze the potential for misstatements. A survey design was chosen to gather data from corporate managers, auditors, and financial analysts. The sample size, calculated using Ta...

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451. SUSTAINABILITY REPORTING FRAMEWORKS AND THEIR IMPACT ON FINANCIAL REPORTING

1 Student Researchers Quantitative

Abstract:

This study examines the impact of sustainability reporting frameworks on financial reporting in Lagos State, Nigeria. The objectives are to: (1) assess the influence of sustainability reporting on financial statement accuracy, (2) evaluate the role of these frameworks in enhancing corporate transparency, and (3) analyze the overall effect on investor decision-making. A survey design was selected to gather data from financial analysts, corp...

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452. THE EFFECT OF IFRS 9 (FINANCIAL INSTRUMENTS) ADOPTION ON FINANCIAL REPORTING

1 Student Researchers Quantitative

Abstract:

This research investigates the effect of IFRS 9 (Financial Instruments) adoption on financial reporting in Lagos State, Nigeria. The objectives are to: (1) evaluate the impact of IFRS 9 on the accuracy of financial statements, (2) assess the challenges faced during its implementation, and (3) analyze the overall improvement in reporting quality. A survey design was employed to collect data from financial managers and auditors. The sample s...

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453. THE ROLE OF DATA ANALYTICS IN DETECTING FINANCIAL REPORTING ANOMALIES

1 Student Researchers Quantitative

Abstract:

This study examines the role of data analytics in detecting financial reporting anomalies in Lagos State, Nigeria. The objectives are to: (1) assess the effectiveness of data analytics tools in identifying anomalies, (2) evaluate the impact on the accuracy of financial reports, and (3) analyze the overall improvement in fraud detection. A survey design was selected for its ability to gather detailed data from financial professionals and IT...

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454. FINANCIAL REPORTING QUALITY AND FIRM PERFORMANCE

1 Student Researchers Quantitative

Abstract:

This research explores the relationship between financial reporting quality and firm performance in Lagos State, Nigeria. The objectives are to: (1) evaluate how high-quality financial reporting affects firm profitability, (2) assess the impact on operational efficiency, and (3) analyze the influence on market performance. A survey design was employed to gather data from financial professionals and corporate managers. The sample size, dete...

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455. THE IMPACT OF CLIMATE-RELATED DISCLOSURES ON FINANCIAL REPORTING

1 Student Researchers Quantitative

ABSTRACT:

This study investigates the impact of climate-related disclosures on financial reporting in Lagos State, Nigeria. The objectives are to: (1) assess the influence of climate-related disclosures on the accuracy of financial reports, (2) evaluate the impact of such disclosures on investor decision-making, and (3) analyze the overall effect on corporate transparency. A survey design was chosen for its effectiveness in collecting comprehensive...

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456. FINANCIAL REPORTING CHALLENGES IN THE NONPROFIT SECTOR

1 Student Researchers Quantitative

Abstract:

This study examines the financial reporting challenges faced by nonprofit organizations in Lagos State, Nigeria. The objectives are to: (1) identify key challenges in nonprofit financial reporting, (2) assess the impact of these challenges on financial transparency, and (3) evaluate strategies to overcome these challenges. A survey design was chosen to gather data from nonprofit financial managers and auditors. The sample size, derived usi...

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457. THE ROLE OF EXTERNAL AUDITORS IN ENSURING FINANCIAL REPORTING ACCURACY

1 Student Researchers Quantitative

ABSTRACT:

This research investigates the role of external auditors in ensuring financial reporting accuracy in Lagos State, Nigeria. The objectives are to: (1) evaluate the impact of external audits on financial statement reliability, (2) assess the effectiveness of external auditors in detecting financial irregularities, and (3) analyze the influence of auditor independence on reporting accuracy. A survey design was employed to gather data from aud...

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458. THE INFLUENCE OF CORPORATE GOVERNANCE ON FINANCIAL REPORTING INTEGRITY

1 Student Researchers Quantitative

ABSTRACT:

This study examines the influence of corporate governance on financial reporting integrity in Edo State, Nigeria. The objectives are to: (1) assess the impact of corporate governance practices on financial statement reliability, (2) evaluate the role of governance structures in preventing financial misstatements, and (3) analyze the influence of corporate governance on stakeholder trust. A survey design was chosen to gather data from corpo...

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459. FINANCIAL REPORTING BEST PRACTICES IN THE DIGITAL AGE

1 Student Researchers Quantitative

ABSTRACT:

This research explores the best practices in financial reporting in the digital age in Lagos State, Nigeria. The objectives are to: (1) identify key digital tools and technologies enhancing financial reporting, (2) evaluate the impact of digitalization on reporting accuracy and efficiency, and (3) analyze the challenges and strategies for adopting best practices. A survey design was employed to collect data from financial managers and IT p...

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460. TAX IMPLICATIONS OF FINANCIAL REPORTING DECISIONS

1 Student Researchers Quantitative

ABSTRACT:

This study investigates the tax implications of financial reporting decisions in Lagos State, Nigeria. The objectives are to: (1) assess the impact of financial reporting decisions on tax liabilities, (2) evaluate the role of tax planning in financial reporting, and (3) analyze the regulatory challenges in aligning financial reporting with tax compliance. A survey design was chosen to gather data from tax professionals and corporate accountants. The sample...

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461. THE IMPACT OF FINTECH INNOVATIONS ON FINANCIAL REPORTING

1 Student Researchers Quantitative

Abstract:

This research explores the impact of fintech innovations on financial reporting in Lagos State, Nigeria. The objectives are to: (1) assess how fintech innovations enhance the accuracy of financial reports, (2) evaluate the impact on the timeliness of financial reporting, and (3) analyze the overall improvement in reporting quality. A survey design was employed to collect data from financial professionals and fintech developers. The sample...

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462. DIGITALIZATION TRENDS IN FINANCIAL REPORTING PROCESSES

1 Student Researchers Quantitative

Abstract:

This study examines the impact of digitalization trends on financial reporting processes in Lagos State, Nigeria. The objectives are to: (1) evaluate the benefits of digital tools in financial reporting, (2) assess the challenges of implementing digitalization, and (3) analyze the impact on the accuracy and efficiency of financial reports. A survey design was selected for its ability to gather detailed data from financial professionals and...

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463. THE ROLE OF AUDIT COMMITTEES IN ENHANCING FINANCIAL REPORTING CREDIBILITY

1 Student Researchers Quantitative

ABSTRACT:

This research investigates the role of audit committees in enhancing financial reporting credibility in Rivers State, Nigeria. The objectives are to: (1) determine the impact of audit committees on financial statement reliability, (2) assess the effectiveness of audit committees in preventing financial misstatements, and (3) analyze the influence of audit committees on stakeholder trust. A survey design was employed to gather data from cor...

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464. FINANCIAL REPORTING TRANSPARENCY AND INVESTOR CONFIDENCE

1 Student Researchers Quantitative

Abstract:

This study examines the relationship between financial reporting transparency and investor confidence in Lagos State, Nigeria. The objectives are to: (1) assess the impact of transparent financial reporting on investor trust, (2) evaluate the role of transparency in investment decision-making, and (3) analyze the overall effect on market performance. A survey design was selected for its effectiveness in collecting data from investors and f...

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465. THE EFFECT OF DATA ANALYTICS ON FINANCIAL REPORTING QUALITY

1 Student Researchers Quantitative

Abstract:

This research explores the effect of data analytics on financial reporting quality in Kano State, Nigeria. The objectives are to: (1) evaluate how data analytics improves the accuracy of financial reports, (2) assess the impact on the timeliness of financial reporting, and (3) analyze the overall enhancement in reporting quality due to data analytics. A survey design was employed to gather data from financial professionals and IT experts....

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466. NON-FINANCIAL DISCLOSURES AND THEIR IMPACT ON FINANCIAL REPORTING

1 Student Researchers Quantitative

ABSTRACT:

This study investigates the impact of non-financial disclosures on financial reporting in Lagos State, Nigeria. The objectives are to: (1) determine how non-financial disclosures affect financial statement accuracy, (2) assess the influence of non-financial disclosures on investor decision-making, and (3) evaluate the overall impact on corporate transparency. A survey design was chosen for its ability to gather comprehensive data from fina...

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467. ETHICAL CONSIDERATIONS IN FINANCIAL REPORTING AND DISCLOSURE

1 Student Researchers Quantitative

ABSTRACT:

This research examines the ethical considerations in financial reporting and disclosure in Lagos State, Nigeria. The objectives are to: (1) identify common ethical issues in financial reporting, (2) assess the impact of ethical lapses on financial statement integrity, and (3) evaluate strategies to promote ethical reporting practices. A survey design was adopted to collect data from accountants and corporate managers. The sample size, dete...

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468. THE ROLE OF INTERNAL CONTROLS IN ENSURING FINANCIAL REPORTING ACCURACY

1 Student Researchers Quantitative

ABSTRACT:

This study investigates the role of internal controls in ensuring financial reporting accuracy in Lagos State, Nigeria. The objectives are to: (1) assess the effectiveness of internal controls in preventing financial misstatements, (2) evaluate the impact of internal controls on financial statement reliability, and (3) analyze the challenges in implementing robust internal controls. A survey design was employed to collect data from financi...

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469. FINANCIAL REPORTING CHALLENGES IN EMERGING MARKETS

1 Student Researchers Quantitative

ABSTRACT:

This research explores the financial reporting challenges in emerging markets, focusing on Lagos State, Nigeria. The objectives are to: (1) identify key challenges in financial reporting in emerging markets, (2) assess the impact of these challenges on financial statement accuracy, and (3) evaluate strategies to overcome these challenges. A survey design was chosen to gather data from financial managers and auditors. The sample size, deter...

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470. XBRL (EXTENSIBLE BUSINESS REPORTING LANGUAGE) ADOPTION AND FINANCIAL REPORTING EFFICIENCY

1 Student Researchers Quantitative

ABSTRACT:

This study examines the adoption of XBRL (eXtensible Business Reporting Language) and its impact on financial reporting efficiency in Lagos State, Nigeria. The objectives are to: (1) evaluate the benefits of XBRL adoption for financial reporting, (2) assess the challenges faced during implementation, and (3) analyze the impact on report accuracy and timeliness. A survey design was employed to collect data from financial managers and IT pro...

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471. THE IMPACT OF REGULATORY CHANGES ON FINANCIAL REPORTING PRACTICES

1 Student Researchers Quantitative

ABSTRACT

This research investigates the impact of regulatory changes on financial reporting practices in Anambra State, Nigeria. The objectives are to: (1) assess the implications of new financial reporting regulations, (2) evaluate the challenges faced by companies in complying with these regulations, and (3) analyze the benefits of regulatory compliance. A survey design was adopted to collect data from accountants and financial managers. The sampl...

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472. FINANCIAL REPORTING IN THE ERA OF SUSTAINABILITY AND CLIMATE CHANGE

1 Student Researchers Quantitative

ABSTRACT:

This study examines financial reporting in the era of sustainability and climate change in Lagos State, Nigeria. The objectives are to: (1) evaluate the integration of sustainability metrics into financial reports, (2) assess the impact of climate change disclosures on financial performance, and (3) analyze stakeholder perceptions of sustainability reporting. A survey design was employed to gather data from corporate managers and financial...

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473. THE ROLE OF FORENSIC ACCOUNTING IN FINANCIAL STATEMENT ANALYSIS

1 Student Researchers Quantitative

Abstract:

This research explores the role of forensic accounting in financial statement analysis in Abuja, Nigeria. The objectives are to: (1) assess the effectiveness of forensic accounting techniques in detecting financial irregularities, (2) evaluate the impact on financial transparency, and (3) analyze the role of forensic accountants in legal proceedings. A survey design was chosen to collect data from forensic accountants and financial auditor...

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474. AUDITOR INDEPENDENCE AND ITS SIGNIFICANCE IN FINANCIAL REPORTING

1 Student Researchers Quantitative

ABSTRACT:

This study examines the significance of auditor independence in financial reporting in Lagos State, Nigeria. The objectives are to: (1) evaluate the impact of auditor independence on financial statement reliability, (2) assess the factors affecting auditor independence, and (3) analyze the relationship between auditor independence and stakeholder trust. A survey design was employed to gather data from auditors and financial managers. The s...

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475. THE EFFECT OF DIGITAL TRANSFORMATION ON FINANCIAL REPORTING PROCESSES

1 Student Researchers Quantitative

Abstract:

This research investigates the effect of digital transformation on financial reporting processes in Lagos State, Nigeria. The objectives are to: (1) assess how digital tools improve the efficiency of financial reporting, (2) evaluate the impact on the accuracy and timeliness of reports, and (3) analyze the challenges of digital transformation in financial reporting. A survey design was chosen to gather data from financial professionals and...

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476. FINANCIAL STATEMENT FRAUD DETECTION TECHNIQUES AND PREVENTION MEASURES

1 Student Researchers Quantitative

Abstract:

This study examines financial statement fraud detection techniques and prevention measures in Abuja, Nigeria. The objectives are to: (1) identify common financial statement fraud schemes, (2) assess the effectiveness of various detection techniques, and (3) evaluate preventive measures. A survey design was adopted to gather data from auditors and financial managers. The sample size, determined using Taro Yamane's formula, ensures stati...

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477. THE INFLUENCE OF CORPORATE CULTURE ON FINANCIAL REPORTING PRACTICES

1 Student Researchers Quantitative

ABSTRACT:

This research investigates the influence of corporate culture on financial reporting practices in Edo State, Nigeria. The objectives are to: (1) assess the impact of corporate culture on the accuracy and integrity of financial reports, (2) evaluate how culture affects compliance with reporting standards, and (3) analyze the role of leadership in shaping financial reporting culture. A survey design was employed to collect data from corporat...

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478. A CRITICAL ASSESSMENT OF FINANCIAL REPORTING STANDARDS CONVERGENCE AND ITS IMPLICATIONS

1 Student Researchers Quantitative

ABSTRACT:

This study critically assesses the convergence of financial reporting standards and its implications in Lagos State, Nigeria. The objectives are to: (1) evaluate the benefits of standard convergence, (2) assess the challenges faced during the convergence process, and (3) analyze the impact on financial statement comparability. A survey design was adopted to gather data from accountants and financial regulators. The sample size, determined...

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479. THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY REPORTING IN ORGANIZATIONAL FINANCIAL PERFORMANCE

1 Student Researchers Quantitative

ABSTRACT:

This research examines the impact of corporate social responsibility (CSR) reporting on organizational financial performance in Kaduna State, Nigeria. The objectives are to: (1) assess how CSR reporting influences profitability, (2) evaluate the impact on stakeholder relationships, and (3) analyze the effect on corporate reputation. A survey design was chosen to collect data from corporate executives and CSR managers. The sample size, calc...

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480. THE ROLE OF ACCOUNTING IN CRYPTOCURRENCY TRANSACTIONS IN FINANCIAL STATEMENTS

1 Student Researchers Quantitative

Abstract:

This study investigates the role of accounting in cryptocurrency transactions in financial statements in Lagos State, Nigeria. The objectives are to: (1) determine the accounting challenges posed by cryptocurrency transactions, (2) assess the impact on financial statement accuracy, and (3) evaluate the regulatory considerations for accounting cryptocurrency. A survey design was employed to collect data from accountants and financial regula...

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481. THE ROLE OF BIG DATA ANALYTICS IN FINANCIAL REPORTING DECISION-MAKING

1 Student Researchers Quantitative

Abstract

This research explores the role of big data analytics in financial reporting decision-making in Kano State, Nigeria. The objectives are to: (1) determine how big data analytics improves the accuracy of financial reports, (2) assess the impact on predictive financial modeling, and (3) evaluate the efficiency gains from using big data analytics. A survey design was chosen to gather data from financial analysts and IT professionals. The sample...

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482. EXAMINATION OF INTEGRATED REPORTING AND ITS RELEVANCE IN MODERN FINANCIAL REPORTING

1 Student Researchers Quantitative

Abstract

This study examines the relevance of integrated reporting in modern financial reporting in Lagos State, Nigeria. The objectives are to: (1) evaluate the benefits of integrated reporting for stakeholders, (2) assess the impact on financial and non-financial information disclosure, and (3) analyze the adoption challenges of integrated reporting. A survey design was adopted to collect data from corporate managers and financial analysts. The sa...

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483. THE IMPACT OF IFRS ADOPTION ON FINANCIAL REPORTING QUALITY

1 Student Researchers Quantitative

Abstract

This research investigates the impact of International Financial Reporting Standards (IFRS) adoption on the quality of financial reporting in Anambra State, Nigeria. The objectives are to: (1) assess the improvements in financial reporting quality post-IFRS adoption, (2) analyze the challenges faced during the transition to IFRS, and (3) evaluate the perceptions of financial professionals regarding IFRS. A survey design was employed to gath...

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484. CYBERSECURITY RISKS AND FINANCIAL REPORTING INTEGRITY

1 Student Researchers Quantitative

Abstract

This study examines the impact of cybersecurity risks on financial reporting integrity in Ogun State, Nigeria. The objectives are to: (1) identify common cybersecurity threats to financial data, (2) assess the impact of these threats on financial reporting accuracy, and (3) evaluate measures to enhance cybersecurity and protect financial integrity. A survey design was utilized to collect data from IT and finance professionals. The sample si...

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485. FINANCIAL REPORTING CHALLENGES IN MULTINATIONAL CORPORATIONS

1 Student Researchers Quantitative

Abstract:

This research explores the financial reporting challenges faced by multinational corporations in Lagos State, Nigeria. The objectives are to: (1) identify key challenges in financial consolidation across borders, (2) assess the impact of differing regulatory environments, and (3) evaluate strategies for overcoming these challenges. A survey design was employed to gather data from financial managers in multinational corporations. The sample size, derived us...

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486. FAIR VALUE ACCOUNTING AND ITS IMPACT ON FINANCIAL STATEMENTS

1 Student Researchers Quantitative

ABSTRACT

This study investigates the impact of fair value accounting on financial statements in Enugu State, Nigeria. The objectives are to: (1) assess the effect of fair value measurements on asset and liability valuations, (2) analyze the impact on earnings volatility, and (3) evaluate stakeholder perceptions of fair value accounting. A survey design was adopted to collect data from accountants and financial managers. The sample size was determine...

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487. THE EFFECT OF COVID-19 ON FINANCIAL REPORTING AND DISCLOSURE REQUIREMENTS

1 Student Researchers Quantitative

Abstract

This study examines the effect of COVID-19 on financial reporting and disclosure requirements in Abuja, Nigeria. The objectives are to: (1) analyze changes in financial reporting standards due to the pandemic, (2) assess the impact of COVID-19 on disclosure practices, and (3) evaluate the challenges faced by companies in meeting new reporting requirements. A survey design was utilized to collect data from financial managers and accountants...

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488. THE RELATIONSHIP BETWEEN CORPORATE GOVERNANCE PRACTICES AND FINANCIAL TRANSPARENCY

1 Student Researchers Quantitative

Abstract

This research investigates the relationship between corporate governance practices and financial transparency in Oyo State, Nigeria. The objectives include: (1) determining the impact of corporate governance on financial disclosure quality, (2) assessing the role of governance structures in mitigating financial misstatements, and (3) evaluating how governance practices influence stakeholder trust. A survey design was chosen to gather compre...

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489. THE ROLE OF ARTIFICIAL INTELLIGENCE IN FINANCIAL STATEMENT ANALYSIS

1 Student Researchers Quantitative

Abstract

This study explores the role of artificial intelligence (AI) in financial statement analysis in Lagos State, Nigeria. The objectives are to: (1) identify how AI improves the precision of financial analysis, (2) assess the impact of AI on detecting financial anomalies, and (3) evaluate the efficiency gains from AI implementation in financial analysis. A survey design was adopted to capture insights from financial analysts and AI practitioner...

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490. AN ASSESSMENT OF BLOCKCHAIN TECHNOLOGY'S INFLUENCE ON FINANCIAL REPORTING ACCURACY

1 Student Researchers Quantitative

Abstract

This research assesses the influence of blockchain technology on the accuracy of financial reporting in Ogun State, Nigeria. The objectives include: (1) evaluating blockchain's role in enhancing data integrity, (2) examining its effect on real-time financial reporting, and (3) analyzing how blockchain reduces financial fraud. A survey design was employed to collect data from accounting professionals and financial institutions. The sampl...

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491. THE IMPACT OF SUSTAINABILITY REPORTING ON FINANCIAL PERFORMANCE

1 Student Researchers Qualitative

Abstract

This study examines the impact of sustainability reporting on the financial performance of companies in Lagos State, Nigeria. The objectives are to: (1) determine the extent to which sustainability reporting influences profitability, (2) assess the relationship between sustainability practices and cost efficiency, and (3) evaluate the impact of sustainability disclosures on investor confidence. A survey design was chosen for this research d...

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492. THE IMPACT OF INTERNAL CONTROL AND MORNITORING SYSTEM ON FIRM'S PERFORMANCE. A CASE STUDY OF SOKOTO CEMENT

1 Student Researchers Quantitative

ABSTRACT

This research work “the impact of internal control and mornitoring system on firm's performance. A case study of sokoto cement” aims at determining the strength and weakness of internal control system and exposing the areas of weakness in the operation of the system and how it effects the productivity and hence profitability of the organization. To examine the extent the internal control have gone in bringing about efficienc...

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493. THE IMPACT OF ACCOUNTING FINANCIAL INFORMATION SYSTEM ON THE FINANCIAL PERFORMANCE OF COMMERCIAL BANK IN NIGERIA (A CASE OF FIRST BANK)

1 Student Researchers Quantitative

 Abstract

An organization comprises of a combination of various information systems. These various information systems aid the collection of data that is necessary for management to prepare their financial reports that will aid decision making in order to achieve organizational goals and objectives. These systems are sometimes referred to as accounting systems. The type of accounting systems put in place will determine the quality of accounting information gene...

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494. THE EFFECT OF FRAUD AND RELATED FINANCIAL CRIMES ON ONLINE BUSINESS

1 Student Researchers

Background of the Study

Small and medium-sized enterprises (Business) play a crucial role in national economies, making them essential for the creation of new jobs, expansion of the economy, and alleviation of poverty. In this vein, the importance of small and medium-sized businesses in fostering economic development has been emphasized in a variety of government programmes, as noted by Ogbuanu, Kabouh, an...

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495. THE EFFECT OF FINANCIAL CRIME ON THE GROWTH OF SMALL/MEDIUM SCALE BUSINESSES IN NIGERIA

1 Student Researchers

ABSTRACT

This study was carried out to examine the effect of financial crime on the growth of small/medium scale businesses in Nigeria  using some selected businesses in Lagos State as a case study. The study was carried out to find out the extent at which financial crime occur in small and medium scale businesses in Nigeria, assess the types of financial crime that occur in small and medium scale businesses in Nigeria, investiga...

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496. EFFECTS OF VALUE ADDED TAX ON SMALL MEDIUM ENTERPRISES IN NIGERIA

1 Student Researchers Quantitative

Background of the Study

For a long time, small and medium-sized businesses have been seen as a source of financial development and improvement. As a result of this growing recognition, the World Bank Group has made small and medium-sized firms (SMEs) a major component of its methodology for promoting economic growth, employment, and poverty reduction (Ayifagari, 2007). In 2004, the World Bank Group committed a total of $2.4 billion to small and medi...

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497. A COMPARATIVE ANALYSIS OF COMPUTERIZED ACCOUNTING SYSTEM AND MANUAL ACCOUNTING SYSTEM

1 Student Researchers Quantitative

ABSTRACT

This research study is a comparative analysis of computerized accounting system and manual accounting system with reference to Ama breweries plc. and African petroleum plc. all in Enugu state. It is a survey research. The study is a comparative evaluation of computerized accounting system and manual accounting system to ascertain which one is more effective and efficient than the other. Da...

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498. EFFECT OF CREDIT RISK ON BANKS PERFORMANCE IN NIGERIA

1 Student Researchers

Background of Study

Commercial banks play a significant role in the economic development of nations through the financial services they provide. Their intermediation role can be said to be a catalyst for economic growth (Kolapo, Ayeni and Oke, 2012). Lending is no doubt a significant part of the financial services rendered by these banks. This is why Kargi (2011) pointed out that credit creation is the main income generating activity of banks. However, commercial ba...

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499. AN ASSESSMENT OF PUBLIC SECTOR ACCOUNTING AND ITS IMPACT ON FINANCIAL CONTROL SYSTEM IN NIGERIA

1 Student Researchers Quantitative

Background of the study

Accounting has been defined as the business language, and the accounting profession as the backbone of the corporation. This is due to the fact that accounting, in addition to its functions, serves as the custodian of an organization's resources and also serves as a vehicle for deploying these money in such initiatives as to support survival and growth. According to Akeju (2011), while public sector accounting is theoreti...

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500. EFFECTS OF NON FINANCIAL DISCLOSURES ON PROFITABILITY OF FIRMS IN NIGERIA

1 Student Researchers

Background of the study

Information plays an important role in the corporate world as it can benefit companies in many ways (Katmun, 2012). The information provided in annual reports or corporate reporting includes financial and non-financial information (NFI). However, recent decades has witnessed the rise attention on NFI due to inadequacy of traditional financial information reporting to fulfill the need in assessing the organization value (PWC,...

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501. ACCOUNTING SERVICES AND FINANCIAL PERFORMANCE OF SMALL AND MEDIUM ENTERPRISE IN NIGERIA (A CASE STUDY OF RIVERS STATE)

1 Student Researchers

Background of the study

Accounting services are very pertinent in ascertaining the profitability, financial position and tax liability of business organizations. It utilizes contemporary techniques, for example, monetary explanations and bookkeeping programming or by utilization of customary strategy which is fundamentally stewardship bookkeeping. Bookkeeping forms are implanted in each business, that is, each business needs bookkeeping administrati...

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502. EFFECT OF AN EFFICIENT INVENTORY MANAGEMENT ON THE PROFITABILITY OF A FIRM

1 Student Researchers Quantitative

ABSTRACT

In this project work titled effect of inventory management on the profitability of a firm with particular reference to Nigerian Breweries Plc. The researcher examined the effect of inventories on the net profit after tax of Nigerian Breweries Plc. The extent at which inventories influences the return on asset of Nigerian Breweries Plc. The effect inventories on retained earnings of Nigerian Breweries plc. Data for the study was sourced through the bank&...

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503. MONETARY POLICY AND SECTORIAL PERFORMANCE IN NIGERIA

1 Student Researchers

Background to the study

Monetary polices in Nigeria and the United Kingdom, the central bank of Nigeria and the bank of England act as advisers to the government over monetary polices. The authorities take the final decision on the matters. In Germany, the contrast in the case because the German central, the bunds bank of Germany has a constitutional independency in setting the monetary polices.

The central bank of Nigeria lender the feder...

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504. ACCOUNTING INFORMATION SYSTEM AND PERFORMANCE OF MONEY DEPOSIT BANK IN NIGERIA

1 Student Researchers

Background of the study

Banking has over the years transformed from the time of ledger cards and other manual filling systems into a system based such as computer based technology. Banking System has moved away from a situation where all activities are manual based such as all transactions are carried out manually; in modern day banking transactions are carried out automatically with the support of ATM (Automated Teller Machine) and other modern technology equipment...

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505. CAPITAL FLIGHT AND ECONOMIC GROWTH IN NIGERIA (1970 -2011)

1 Student Researchers

ABSTRACT

This study examines the determinants of capital flight in Nigeria and their effects on economic growth between 1970 and 2011. In analyzing the determinants of capital flight, eight (8) variables classified as political, economic and institutional were employed. These include: Degree of Openness, Inflation rate, Gross capital formation, Change in External debt, Deposit rate, Credit to Private sector, Interest rate differentials and Government consumption expenditure (GOCE)....

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506. DEVELOPING EFFECTIVE STRATEGY FOR PENSION ADMINISTRATION IN THE NIGERIAN PUBLIC SECTOR

1 Student Researchers

ABSTRACT

This research work is designed to develop effective strategy for pension administration in the Nigeria public sector, using pension commission as a study. The research work reveals how some retirees are forced to continue to work throughout their life, not out of choice but for lack of means of sustenance at old age. The sources of data collection for this work are primary and secondary sources, the researcher in this process of data collection for the research regarded the...

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507. AUDIT QUALITY AND CONCEPT OF GOING CONCERN IN QUOTED NON-FINANCIAL FIRMS IN NIGERIA

1 Student Researchers

ABSTRACT

The objective of the study is to examine audit quality and concept of going concern in quoted nonfinancial companies in Nigeria. Arguments abound that going concern opinion is issued if auditors have a doubt about financial condition of a company. However, provision of going concern audit opinion may worsen the company in terms of gaining public trust and may even indicate bankruptcy, and that is why this study aims to explore audit quality attributes that affect auditor&rs...

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508. THE EFFECT OF DIVIDEND POLICY ON FIRMS’ PERFORMANCE OF NIGERIAN QUOTED COMPANIES

1 Student Researchers

ABSTRACT

Dividend policy is used by listed companies to choose an amount out of its profit to retain and/or pay as dividend to their shareholders. The decision on Dividend Policy is one of the very important decisions to make and it is dependent on some factors such as liquidity, investment opportunities, etc. Companies’ financial performance is a very good indicator of their sustainability and that is where the interest of investors lies. The purpose of this study was to dete...

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509. FIRM CHARACTERISTICS ON EARNINGS MANAGEMENT IN LISTED MANUFACTURING COMPANIES IN NIGERIA

1 Student Researchers

ABSTRACT

Firm characteristics is a firm managerial and demographic variables which, in turn encompass part of the firm’s internal environment. On the other hand earnings management is viewed as an attempt by management to use specific accounting methods or other methods designed to influence or manipulate reported earnings. The study examined the impact of firm characteristics on earnings management by listed manufacturing companies in Nigeria. Seventy One (71) listed Manufact...

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510. FIRM CHARACTERISTICS AND CORPORATE SOCIAL RESPONSIBILITY IN NIGERIA

1 Student Researchers

ABSTRACT

The study examines the impact of firm characteristics on corporate social responsibility: the moderating role of firm life cycle in quoted non-financial firms in Nigeria. The ex-post facto research design was used in this research alongside the positivism research philosophy. The population of the study comprises of all non-financial firms quoted on the floor of the Nigerian Stock Exchange. The sample for the study is 73 companies which have available and accessible annual...

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511. FINANCIAL RISK MANAGEMENT ON COOPERATIVE CREDIT SOCIETY’S WEALTH MAXIMIZATION IN NIGERIA: MODERATING ROLE OF RISK COMMITTEE SIZE

1 Student Researchers

ABSTRACT

Risks are fundamentally a part of business operational models. They cannot be completely eliminated and, if not efficiently managed it can result to loss of value. Wealth creation can only take place when the prevailing financial risks in any business are identified and carefully handled. In line with this, this research was carried out to investigate the effect of financial risk on cooperative credit societies using risk committee as a moderating factor. A survey research...

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512. EQUITY OWNERSHIP STRUCTURE AND EARNINGS MANAGEMENT IN SOME SELECTED QUOTED MANUFACTURING COMPANIES IN NIGERIA

1 Student Researchers

ABSTRACT

The objective of the study was to examine the impact of equity ownership structure and earnings management on some selected quoted manufacturing companies, taking into consideration the challenges of rewarding investors adequately which is a topical issue in the modern business Ownership structure and earnings management was evaluated in determining the rewarding process to equity owners and contribute positively to the growth of the organization. The specific objectives of...

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513. EFFECT OF ORGANISATIONS’ INPUT COST ON FINANCIAL PERFORMANCE OF LISTED MANUFACTURING COMPANIES IN NIGERIA

1 Student Researchers

Abstract

One of the major problems which face manufacturing companies is the growing trend of input costs which erode business profit and, as such, lead to constant shutdowns of companies in Nigeria. Based on this, this study investigated the effect of input cost on the financial performance of manufacturing companies using water-max Plc, Yola, Adamawa State, as a case study. The Survey research design was adopted the primary method of data collection was through a well structured q...

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514. E-ADMINISTRATION AND PUBLIC SERVICE DELIVERY IN FEDERAL INLAND REVENUE SERVICE (FIRS) IN NIGERIA

1 Student Researchers

Background of the study

One of the most revolutionary realizations in the organization of human societies and one that takes on the magnitude of a necessity to human survival is the discovery that institutions could be designed to cater for the interests of members of the society, this realization culminated in the formation of governments and the entrusting of such governments with delivery of public services covering different aspects of living. According to Chukw...

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515. DEFICIT FINANCING AND ECONOMIC GROWTH IN SUB-SAHARAN AFRICA

1 Student Researchers

ABSTRACT

This study carried out an in-depth investigation of the effects of deficit financing on economic growth in the Sub-Sahara African countries, using Cameroon, Kenya, Nigeria and South Africa as the sample size. The longitudinal research design was used since the data obtained for the variables of the study covered a timeframe of 35 years - spanning from 1986 to 2020. Real GDP denoting economic growth served as the dependent variable, while government budget deficit, governmen...

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516. CORPORATE TAX SAVING STRATEGY AND THE VALUE OF LISTED NON FINANCIAL FIRMS IN NIGERIA

1 Student Researchers

ABSTRACT

The broad objective of this study was to investigate the moderating effect of audit committee size on the relationship between corporate tax saving strategy and firm value of listed nonfinancial firms in Nigeria using a time frame of ten years (2011 – 2020). To achieve at objective, the study specifically ascertained the extent to which audit committee size moderated the relationship among cash effective tax saving strategy, income effective tax saving strategy, non-d...

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517. CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE AND FINANCIAL PERFORMANCE OF SELECTED QUOTED FIRMS IN NIGERIA

1 Student Researchers

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 nonfinancial firms. That is, those firms not covered by Banks and other financial institutions Act of 1991 as amended. The lack of attention to corporate social responsibility disclosure has been called into question due to the recognition that corporate social responsibility is an increasingly important...

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518. CORPORATE GOVERNANCE AND TAX AGGRESSIVENESS IN NON-FINANCIAL QUOTED FIRMS IN NIGERIA

1 Student Researchers

ABSTRACT

Corporate tax aggressiveness is an ongoing practice in several corporations both in Nigeria and globally. The unsettled area in the literature is the debate regarding what the determinants of tax aggressiveness are and what factors precipitate the practice of tax aggressiveness by quoted companies in Nigeria. The aim of the study is to examine the impact of corporate governance on tax aggressiveness in listed nonfinancial firms in Nigeria. The specific objectives were to ex...

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519. CORPORATE GOVERNANCE AND CORPORATE SOCIAL RESPONSIBILITY: MODERATING ROLES OF FIRM SIZE IN NIGERIA

1 Student Researchers

ABSTRACT

The study examines corporate governance and corporate social responsibility, the moderating role of firm size among non-financial companied quoted in the Nigerian Stock Exchange (NSE). The study is motivated by the dearth of research work, specifically on the moderation of firm size on firm-level governance impacting corporate social responsibility. The study adopts a quantitative research design, with a population of one hundred and eight (108) non-financial companies duri...

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520. BOARD ATTRIBUTES, OWNERSHIP STRUCTURE AND REPORTING QUALITY IN A POST-IFRS REGIME: A DIFFERENCE-INDIFFERENCE REGRESSION TECHNIQUE

1 Student Researchers

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 study. The study employed a longitudinal research design while the population comprised the entire thirteen (13) Deposit Money Banks (DMBs) listed on the Nigerian Stock Exchange (NSE) as at 31st Dece...

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521. WORKING CAPITAL AS A TOOL FOR PROFIT MAXIMIZATION

1 Student Researchers

ABSTRACT

The objective of this research work contains working capital management as a tool for minimization and profit maximization with particular reference to Anambra motor manufacturing company, Enugu. The research design used was the survey method and the sources of data were both primary and secondary. The primary sources were interviews granted to me while the secondary sources of data were obtained from related literatures viz text books, internet, journals by different autho...

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522. THE USEFULNESS OF FORENSIC AUDIT IN THE PREVENTION AND DETECTION OF FRAUD

1 Student Researchers

BACKGROUND OF THE STUDY

The incidence of fraud and misappropriation of funds in recent time poses a threat to auditing as a branch of accounting profession because of its perennial nature. This has resulted to questions as to whether auditing actually play any significant role towards the attainment of accountability and prevention of fraud especially that which is currently happening in our major or key financial institutions. Most of our financial institutions today fail to recogn...

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523. THE ROLE OF MANAGEMENT ACCOUNTANT TO COST CONTROL AND PROFIT PERFORMANCE IN AN ORGANIZATION

1 Student Researchers

ABSTRACT

Accountants have been bestowed with the role of providing information to the management regarding the affairs of the organization in particular and to the stakeholders in general. Internally, in manufacturing organization, management has always relied on the management accountant for cost evaluation and performance efficiencies of cost element. This role of management accountant to the management has been in doubt because of incessant increase in the cost elements of goods...

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524. THE ROLE OF FINANCIAL STATEMENT IN INVESTMENT DECISIONS

1 Student Researchers

ABSTRACT

The research topic of this study is “The role of financial statement in investment decisions” – a study of selected banks in Enugu metropolis. The purpose is to identify the relationship between financial statement and investment decisions, and the impact of financial statement in investment decision making and also to know if investment decisions depends solely on financial statement. The study population is 125 persons who are the member of staff of the...

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525. THE PROBLEMS AND PROSPECTS OF COMPANY INCOME TAX ADMINISTRATION IN NIGERIA

1 Student Researchers

STATEMENT OF PROBLEMS.  

The tax administration (collection and assessment of tax from companies is a difficult task. The assessment and collection of companies’ income tax as at when due has been a problem Associated with company income tax administration in Nigeria. These problem through observation has been influenced by the following understated factors.  Fraudulent under-declaration of income and making of incorrect returns by companies coupled with collusion of...

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526. THE INFLUENCE OF ACCOUNTANT IN THE IMPLEMENTATION OF BEST PRACTICE IN GOVERNMENT ORGANISATION

1 Student Researchers

BACKGROUND OF THE STUDY

Corruption and looting of public treasury is a major problem in the public sector accounting. Report from office of statistics Lagos show that our accounting records are balanced in arrears and our financial records are hardly balanced daily, weekly, quarterly, half-yearly and yearly basis as appropriate. This was evidenced by Chief Olusegun Obasanjo during his first maiden address to the nation immediately he was sworn-in as the President of the federal repu...

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527. THE IMPACT OF INFORMATION TECHNOLOGY IN ACCOUNTING SYSTEM

1 Student Researchers

BACKGROUND OF THE STUDY

Before now, business Success was built on the ability to move goods and services with speed and accuracy. Today, information has become the fuel that powers business Success .In contemporary Cooperate world, information technology is deployed to gain competitive edge. Information technology has been defined as the processing and distribution of data using computer hard ware, software, telecommunication, and digital electronic (Encarta Encyclopedia: 2004). The...

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528. THE ETHICS OF TAX EVASION PERCEPTUAL EVIDENCE

1 Student Researchers

ABSTRACT

The purpose of this study was to investigate the perception of tax evasion to the payment of tax on ethical reasons. A case study of some selected Local Government Area in Akwa Ibom State. Extensive review of the existing literature was made and relevant information was extracted. The Design of the study is descriptive field survey and observation method and the study was conducted at the selected Local Government Area in Akwa Ibom State. The instrument for data collection...

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529. THE EFFECTS OF TOTAL QUALITY MANAGEMENT ON PRODUCTIVITY

1 Student Researchers

ABSTRACT

The broad objective of this research work is to take a critical look at the principle of total quality management so as to find out how its implementation will affect an organisation‟s productivity and profitability. For the purpose of this study, the researcher limited its data to those of the Skye Bank Plc and her customers. The researcher used survey method to investigate the effects of Total Quality Management on productivity using the probit model: a case study of Skye...

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530. THE EFFECT OF FINANCIAL ACCOUNTING REPORTING ON MANAGERIAL DECISION MAKING

1 Student Researchers

STATEMENT OF THE PROBLEM

The problem of this research is that, the management does not know the various ways of presenting financial accounting reporting, which often affects managerial decision making. There are no proper allocation of resources of the organization which leads to non-achievement of the profit maximization objective. Also the inability of the management to recruit trained and professional personnel, as a result, the quality of the decision made by this organization...

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531. THE EFFECTS OF COMPUTERIZED ACCOUNTING SYSTEM ON THE PERFORMANCE OF BANKING INDUSTRY IN NIGERIA

1 Student Researchers

ABSTRACT

The research topic of this study is “The Effect of Computerized Accounting System on the Performance of in Banking Industry – a study of selected banks in Enugu Metropolis. The purpose is to know whether the application of Computerized Accounting System superceeds that of manual Accounting System, and that if computerized Accounting System enhance higher turnover and profitability, and also whether a computerized accounting system is an effective means of keepin...

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532. THE EFFECTIVENESS AND USES OF ACCOUNTING INFORMATION FOR DECISION MAKING IN PUBLIC SECTOR ORGANIZATION

1 Student Researchers

STATEMENT OF THE PROBLEM

The central concern of management is decision. In making a sound decision the management needs some valuable and accurate information from the accountant. The  accountant is at the services of the management by providing the management with the necessary information which they need for decision making. In recent times, it was observed that cases of mismanagement, fraud and irregularities prevail in the organization. What then is the role of accounting i...

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533. THE CRITICAL ANALYSIS OF VALUE OF MONEY AUDIT (VFM) AND PUBLIC SECTOR PERFORMANCE IN ENUGU STATE

1 Student Researchers

STATEMENT OF PROBLEM

The research work “The critical analysis of value of money audit (VFM) and public sector performance in Enugu State centers on the major problems facing value for money audit in Enugu which includes:- a. Problem of inconsistency in public sector objectives as a result of political and economic instability. b. Diversity in accounting records or lack of uniformity in accounting records system among public sector organization. c. The problem of cash basis rat...

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534. A COMPARATIVE ANALYSIS OF COMPUTERIZED ACCOUNTING SYSTEM AND MANUAL ACCOUNTING SYSTEM

1 Student Researchers

ABSTRACT

This research study is a comparative analysis of computerized accounting system and manual accounting system with reference to Ama breweries plc. and African petroleum plc. all in Enugu state. It is a survey research. The study is a comparative evaluation of computerized accounting system and manual accounting system to ascertain which one is more effective and efficient than the other. Data were collected from primary and secondary sources which include the use of question...

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535. A COMPARATIVE STUDY OF EXPENDITURE CONTROL METHODS IN GOVERNMENT AND PRIVATELY OWNED HOSPITALS (A STUDY OF UNIVERSITY OF NIGERIA TEACHING HOSPITAL, ENUGU AND TORONTO HOSPITAL ONITSHA)

1 Student Researchers

ABSTRACT

This research work on A Comparative Study of Expenditure Controls method in Government and private Hospitals is aimed at studying and analysing the different methods of expenditure control that is being adopted by these hospitals, their practical application and their level of effectiveness. It is aimed at carrying out a comparative analysis of two hospitals. To achieve the aim of this research, secondary data through textbooks and journals were used to review some of the r...

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536. THE EFFECT OF EXCHANGE RATE FLUCTUATION ON THE NIGERIA MAUFACTURING SECTOR(1986-2010)

1 Student Researchers

ABSTRACT

This study examines the effect of exchange rate fluctuations on the Nigerian manufacturing sector during a twenty five (25) years period (1986 – 2010). The argument is that fluctuation in exchange rate adversely affects output of manufacturing sector. This is because Nigerian manufacturing is highly dependent on import of input and capital goods. The methodology adopted for this study is empirical. The econometric tool of regression was used for the analysis. The popu...

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537. THE CHALLENGES OF INTERNAL AUDIT FUNCTION IN THE NIGERIAN PUBLIC SECTOR

1 Student Researchers

ABSTRACT

This research work deals with the challenges of internal audit function in the Nigerian public sector with reference to Kaduna state ministry of finance. Internal auditing is a process generally adopted towards ensuring and safeguarding of resources and promoting operational efficiency in organization. The objective of this study has been to evaluate the internal control system in the Nigerian public sectors, to ascertain the non- implementation of routine audit report and...

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538. THE USE OF COMPUTER IN RECORDING ACCOUNTING INFORMATION, PROBLEMS AND PROSPECTS

1 Student Researchers

ABSTRACT

This research work is aimed at ascertaining the various roles played by using computer in recording accounting information problems and prospects in the modern business world using Bendel feed and flour mill, Ewu, Edo state as a case study. The importance of using computer in recording accounting information will be apparent when considering the fact from the data that is gathered in the course of this work, from the related literature as well as, from interviews and discus...

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539. THE ROLE OF ACCOUNTING IN THE CONTROL OF PUBLIC EXPENDITURES IN NIGERIA (A STUDY OF CENTRAL BANK OF NIGERIA ENUGU STATE)

1 Student Researchers

ABSTRACT

This research examines the role of accounting in the control of public expenditures in Nigeria, a case study of control bank of Nigeria, Enugu State. The researcher adopted descriptive survey design. The population of the study is the combination of internal audit department staff and accounting department staff making it a total of 41. The research used both primary and secondary source of data. In view of this, three research questions were formulated to generate expected...

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540. THE IMPACT OF PUBLIC SECTOR ACCOUNTING IN NIGERIA FINANCIAL CONTROL SYSTEM

1 Student Researchers

ABSTRACT

This research was aimed at finding out the impact of public sector accounting in Nigeria financial control system using Esan south east local government area of Edo state as a case study. The purpose was to find out if the control of public fund adopted by the local government is appropriate, to determine whether the public sector accounting principle applied by the local government is appropriate and effective and also to investigate whether the source of revenue to the lo...

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541. THE IMPACT OF INTERNAL CONTROL SYSTEM ON THE FINANCIAL MANAGEMENT OF AN ORGANIZATION

1 Student Researchers

ABSTRACT

Over the years, there have being a problem of incorrect and unreliable financial record which has lead to loss of organizational integrity. The research work aimed among others at determining the relationship between internal measures to proper accounting records. A survey research design was adopted for this research study and a sample size was selected using Yaro Yamane sampling technique as data used were obtained from both primary and secondary sources. Four research qu...

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542. THE IMPACT OF FINANCIAL ACCOUNTING ON THE CORPORATE PERFORMANCE OF BUSINESS ORGANIZATION

1 Student Researchers

ABSTRACT

The research work “The impact of Financial Accounting Reporting on the corporate performance of Business Organizations”, basically aims at ascertaining how financial accounting reporting has helped in advancing the objectives of corporate organizations. In the process, it investigated the effected that financial accounting bear on the performance of a business. Furthermore, if sought to ascertain the compliance of relevant statues by corporate organizations and...

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543. THE IMPACT OF CREDIT MANAGEMENT ON THE PROFITABILITY OF A MANUFACTURING FIRM

1 Student Researchers

ABSTRACT

The aim of this research work is to appraise “The impact of credit management on the profitability of a manufacturing firm focused on Unilever Nigeria Plc Aba”. This is because; trade credit is a short term source of finance and sometimes take the form of bills payable. The statement problem of this research banks about the poor level of credit management and also the problems which the firms encounter as a result of high-rate of bad debts. The objective of this...

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544. THE IMPACT OF ACCOUNTANCY INFORMATION ON DECISION MAKING PROCESS

1 Student Researchers

STATEMENT OF THE PROBLEM

Basically, the nature of manufacturing business compels it to carry out a great deal of book-keeping records based on accounting principles and information provided with the perpetual increase in the number of consumer of manufactured 4 products, it has become necessary to devise a systematic mean in handling the resultant book-keeping and accounting activities. A lot criticism has always been made about the service of the organisation, consumers complain of...

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545. THE EFFECT OF TAX ADMINISTRATION ON REVENUE GENERATION IN ENUGU STATE (A CASE STUDY OF THE STATE BOARD OF INTERNAL REVENUE ENUGU STATE)

1 Student Researchers

ABSTRACT

The level of revenue generated in the state has been in a declining form due to poor administration and collections of taxes and lack of proper return of accounts. These are the negative effects that affect government revenue generation which are targeted to meet her basic functions like provision of basic amenities for her citizenry in the state. The aim of this research study is to evaluate the effect of tax administration on revenue generation to the Enugu state governme...

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546. THE CHALLENGES OF COST BENEFIT ANALYSIS IN A COMPUTERIZED ACCOUNTING SYSTEM

1 Student Researchers

ABSTRACT

This research is on the challenges of cost benefit analysis in a computerized Accounting System. The purpose of this study is to enquire into the viability or other wise of computerized accounting Systems, with particularly reference to coca-cola Bottling Company, Enugu. The objective of the study is to ascertain if the introduction computer system may lead to industrial unrests as workers resists change. Also, the method used in this study is chi-square while the findings...

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547. THE AUDIT EXPECTATION GAP IN NIGERIA

1 Student Researchers

ABSTRACT

The purpose of this study is to highlight factors contributing to the audit expectation gap in Nigeria. The audit expectation gap is the difference in perception between auditors and users of audited financial statements concerning the nature of auditing. Unfortunately, there have been criticisms of the auditor by the public from which opinions have emerged over the years due to business failure. It seems the users have a different idea of what auditing should be. This is w...

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548. TAX STRUCTURE AND INCLUSIVE GROWTH IN DEVELOPING COUNTRIES: A CASE OF NIGERIA

1 Student Researchers

ABSTRACT

The aim of the study is to examine the impact of tax policy on inclusive growth in Nigeria. The ex post facto analysis design was adopted in this study. The data is secondary source through the relevant agencies saddled with the responsibility of data collection such as Central Bank of Nigeria (CBN), International Monetary Fund (IMF), World Bank, National Bureau of Statistics and relevant on-line database sources. The data to be gathered from the CBN Statistical Bulletin wo...

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549. SUSTAINABILITY REPORTING AND FINANCIAL PERFORMANCE OF LISTED NON- FINANCIAL COMPANIES IN NIGERIA

1 Student Researchers

ABSTRACT

The broad objective of this study was to examine the effect of sustainability reporting on financial performance of non-financial listed companies in Nigeria. To achieve that objective, the study specifically sought to ascertain the extent to which environmental sustainability reporting, social sustainability reporting, employee health and safety sustainability reporting, and economic sustainability reporting affected accounting and market performance proxies (Gross Profit...

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550. SIGNIFICANCE OF EXTERNAL AUDITORS ON THE EXAMINATION OF FINANCIAL STATEMENT

1 Student Researchers

ABSTRACT

This study was to assess the significance external auditor‟s in the examination of financial statement of first Bank of Nigeria Plc., Enugu. The banking sector in Nigeria and elsewhere in recent times have become so diversified, challenging, highly competitive and has been characterized by persistent, fraud, errors and misappropriation of funds in the bank, the impact of which has undoubtedly shaken the whole economy of the nation. For this work to be effectively and effici...

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551. ROLE OF FINANCIAL STATEMENT IN INVESTMENT DECISION MAKING

1 Student Researchers

ABSTRACT

Corporate organizations owe a duty to fully disclose matters concerning their operations so as to aid investors in making investment decisions because Investment decision makers rely on information obtained from financial statements to predict future rates of return. Without the financial statement, there will be a problem of how to determine the profit of a company, and evaluation of performance of a company. The general objective is to ascertain the role of financial stat...

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552. RELEVANCE OF FINANCIAL RATIO IN THE APPRAISAL OF SMALL SCALE BUSINESS

1 Student Researchers

BACKGROUND OF STUDY

Financial ratio analysis assumes that there is a relationship between certainaspects of the activities of the firm as revealed in the income statements, Accounting figures reported in the financial statement do not provideProfit and loss accountand the balance sheet, which established a pattern of behaviour. The information contained in the financial statement of a company isconnected with the financial well being and performance of the reporting entity, organize...

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553. PROBLEMS AND PROSPECTS OF AUDITING IN GOVERNMENT ORGANIZATION

1 Student Researchers

ABSTRACT

The topic of this research is problems and prospects of auditing in government organization, the population of the study was 82 while the research used yaro Yamani formula in the determination of the sample size which was 68.The researcher used both the primary and the secondary sources in obtaining the relevant data used in the course of the study. The primary data was collected using the questionnaire while that of the secondary data was obtained using written textbooks,...

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554. MANAGEMENT AND CONTROL OF INVENTORY IN GOVERNMENT HEALTH INSTITUTION

1 Student Researchers

STATEMENT OF THE PROBLEM

A large proportion of the government health institutions are faced with similar problems. These problems hinder the growth and development of institutions in this country. The problems include 1. Unsatisfied clients/patients arising from poor qualify drugs. 2. High rate of obsolescence, wastages and theft of drugs. 3. Poor quality of inventory control leading to out of stock of essential drugs in the hospital.

OBJECTIVES OF THE STUDY

1. T...

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555. A COMPARATIVE ANALYSIS OF THE IMPACT OF INVENTORY VALUATION METHODS ON FINANCIAL REPORT STATEMENT IN SOME MANUFACTURING COMPANIES IN ENUGU STATE

1 Student Researchers

ABSTRACT

This research work was conducted on with special reference to the impact inventoryvaluation methods has on financial report statements of manufacturing companies. For a longtime now the Accounting profession has not been able to come up with any particular technique or method to be used uniformly in valuing inventory. This research work examined if the method used was as a result ofthe prevailing economic circumstances. A survey research design was adopted for the study; da...

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556. INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ADOPTION AND THE VALUE RELEVANCE OF ACCOUNTING INFORMATION IN DEVELOPING COUNTRIES IN SUB-SAHARAN AFRICA

1 Student Researchers

ABSTRACT

The focus of the study was on examining IFRS Adoption and The Value Relevance of Accounting Information in Developing Countries in Sub-Saharan Africa: A Comparative Analysis of Nigeria, South Africa, Ghana and Botswana. The convenience sampling technique was used in the study to select listed firms across the countries. Secondary data sourced from corporate annual reports of the sampled quoted firms got from the Stock Exchanges of those Countries were used for the study. Th...

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557. INTERNAL CONTROL AS AN AID TO ACCOUNTABILITY IN THE PUBLIC SECTOR

1 Student Researchers

ABSTRACT

In this study internal control as an aid to accountability in the public sector was researched on using Biase local government area, cross river state as the case study. The major objective of the study was to find out and understand how internal control aids accountability in the public sector and to explain those relevant topics, which will enable any reader to understand and appreciate the important of how internal control aids accountability. Questionnaires were constru...

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558. INTERNAL AUDIT AS A TOOL IN ACHIEVING ORGANISATIONAL OBJECTIVES

1 Student Researchers

STATEMENT OF THE PROBLEM

Internal control system may be insufficient based on some predicament. These may include lack of segregation and assignments of 5 duties of accounting staff. Also the scopes of duties of internal audit unit are so wide and their scales of operations so low as well as the shortage of qualified staff to carry out internal auditing and accounting duties. Independence of accounting officer can easily be influenced by management which can affect the internal audi...

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559. INTERNAL AUDITING AS AN AID TO MANAGEMENT (A STUDY OF HOUSEHOLD PRODUCTS COMPANY, ORLU, IMO STATE)

1 Student Researchers

ABSTRACT

This research work deals with internal audit as an aid to management. It aims at finding out the role of internal audit in management decision making in organizations. It is a survey research. Data were collected from primary and secondary sources which included using questionnaires, personal observations, text book, journal and internet. Sample of 92 were collected by random sample method. Three hypotheses were formulated and tested using Z-test statistics, while questionn...

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560. EVALUATION OF VALUE FOR MONEY AUDIT AS A TOOL FOR FRAUD CONTROL IN THE PUBLIC SECTOR

1 Student Researchers

ABSTRACT

The scope of governmental auditing has been widened over the year by the demand for independent verification of information to the extent that it can no longer be limited to the audit of financial operations, but value for money audit which ensures that the activities and programs are carried out at low cost and high standard. Lack of commitment in cost efficiency to the overall achievement of goals by the managers in the public sector brought the need of this research work...

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561. EVALUATION OF FRAUD CONTROL MEASURES IN NIGERIAN BANKING SECTOR

1 Student Researchers

ABSTRACT

The purpose of this topic evaluation of fraud control measures in Nigerian banking sector [a case study of central bank of Nigeria, Kaduna branch] is to aimed at finding practical means of eliminating, reducing the incidence of fraud in our banking industries and researcher used both primary and secondary source. Questionnaire and order interview were administered on a population of 350 person made up of both staff of central bank and management, the findings derives from r...

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562. EFFECTS OF STRUCTURAL ADJUSTMENT PROGRAMME ON ACCOUNTING PRINCIPLES

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STATEMENT OF THE PROBLEMS

This research work tends to give an appraisal on the effect of the SAP on accounting principle. Exchange rate devaluation was considered a setback in the progress of the SAP. Therefore the under listed problem was discovered: 3 i. Over emphasis on the restoration of balance of payment ii. Undermine the economy and limit its role for socio-economic intervention through a fixation on deregulation, privatisation and instability of the economy...

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563. EFFECTS OF STANDARD COSTING ON THE PROFITABILITY OF A MANUFACTURING COMPANY

1 Student Researchers

ABSTRACT

The topic of this research is effects of standard costing on the profitability of a manufacturing company. The purpose of this study was to discover if the application of standard costing techniques have any effect on profitability, to explore the relationship between standard costing and the profitability of manufacturing companies and also to determine whether standard costing techniques and principles are being adopted and practiced in Nigerian manufacturing companies (N...

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564. EFFECTS OF INFORMATION TECHNOLOGY ON THE EFFICIENCY OF TAX ADMINISTRATION IN NIGERIA

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ABSTRACT

This research study examines the Effect of Information Technology on the Efficiency of Tax Administration in Nigeria, a case Study of Enugu State Board of Internal Revenue. Its main objective is to find out whether the application of Information Technology increases efficiency on tax administration. For the purpose of this study, the researcher adopted the method of survey Research Design. Data used in this research were gotten from both primary and secondary sources includ...

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565. EFFECTS OF BUDGETING AND BUDGETARY CONTROL IN EXTRACTING INDUSTRY. (A CASE STUDY OF SHELL CORPERATION OF NIGERIA)

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Abstract

The main aim of this write up is to throw more light on the review of budgeting control in a extracting industry. This research purely base on budget as an instrument of control in an organization and also as a means of highlighting the role of budget in any establishment and society at large. Data were collected for this research work were from both secondary and primary source. With the population of 180,questionnaire were administered and interview conducted for a sample...

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566. EFFECTIVE PROFIT PLANNING IN NIGERIAN ORGANISATIONS

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STATEMENT OF THE PROBLEM

Hilton (1991:201) observed that both the market forces of demand and supply and the cost of production have a Significant bearing on determining prices. Equally he explained that there are other variables that influence pricing decisions according to him, this includes: Manufacturer’s pricing objective, economic situation, level of competition, and availability of close substitute. a. For pricing to be effective, firms must incorporate...

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567. EFFECTIVENESS OF INVENTORY MANAGEMENT IN A MANUFACTURING COMPANY

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ABSTRACT

This study examines the essence of effective inventories control and management to manufacturing companies with particular emphasis on Ama Greenfield Breweries plc. The aim of this study is to investigate and ascertain areas of lapses by the company and offer effective ways and solutions in which the manufacturing company can explore the services of inventory management to effect its objectives. In carrying out this study, various research instruments such as questionnaires...

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568. EFFECT OF PUBLISHED FINANCIAL STATEMENT ON SHAREHOLDER INVESTMENT DECISION

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STATEMENT OF THE PROBLEM

Virtually, every economic entity maintains its records on a historical cost basis. The historical cost figures alone are inadequate. This is because net profit is over stated, the balance sheet does not reflect the current worth of the enterprises and inflationary situation, and the charging of the historical cost of operations to profit and loss account may endanger the maintenance of the operating capital of the entity. It is obvious that...

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569. EFFECT OF MONETARY POLICY ON FINANCIAL PERFORMANCE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

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ABSTRACT

This study investigated the effect of monetary policy on the financial performance of twelve listed Deposit Money Banks (DMBs) in Nigeria over ten (10) years (2010 – 2019). Monetary policy is proxied by Loan to Deposit Ratio (LDR), Loan to Asset Ratio (LAR), and Central Bank of Nigeria Lending Rate (CBNLR), while financial performance was proxied by Return on Asset (ROA). The theory of financial intermediation and the institutional theory formed the bedrock of this in...

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570. BUDGETING AS AN INSTRUMENT OF INTERNAL CONTROL IN A MANUFACTURING ORGANIZATION

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ABSTRACT

An efficient budgeting control system is one that produces the desired result. A balanced budget is the one that produces no variances but to achieve this, we are left to contemplation rather than a reality. This has become the problem of most of our manufacturing concerns in Nigeria. This study investigated the budget control and execution in manufacturing concerns in Nigeria with a view of appraising their efficiency. Out of a population of one hundred and fifty six drawn...

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571. BUDGETING AND BUDGETARY CONTROL AS TOOLS FOR ACCOUNTABILITY IN GOVERNMENT PARASTATALS

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ABSTRACT

This research work was focused on investigation on the use of budgeting and budgetary control as tools for accountability in government parastatals. ( A case study of Enugu State Housing Development Corporation). Budgetary control is a quantitative expression of plane of action prepare in advance of period to which it relate. The organization is face with the problem of lack of budgeting while planning and controlling their activities. The objective of the study is to deter...

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572. AUTOMATED FORENSIC AUDITING AND FRAUD CONTROL IN NIGERIA (A CASE STUDY OF THE ECONOMIC AND FINANCIAL CRIMES COMMISSION, PORTHARCOURT)

1 Student Researchers

ABSTRACT

The topic “Automated forensic auditing and fraud control in Nigeria” is a critical concept in modern days accounting, and our country Nigeria is not left out in its practice. This research aims at pointing out the rationale behind fraudulent practices as well as examining the role of automated forensic auditing on fraud control. A survey research design was adopted for this research study and the sample size was selected using Taro Yamane sampling technique as d...

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573. ANALYSIS OF FINANCIAL STATEMENTS IN PERFORMANCE ASSESSMENT OF SELECTED BANKS IN NIGERIA

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ABSTRACT

This study investigates the relationship between financial statements and bank performance in Nigeria- A case study of zenith bank, GTbank and UBA over a ten-year period (2010-2019). Banks are a very integral aspect of an economy due to the fundamental role they play as intermediaries, therefore it is important to establish an efficient analysis of the health of the bank as it also reflects the state of the economy. Financial statements are effective sources of information...

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574. ANALYSIS AND INTERPRETATION OF FINANCIAL STATEMENT AS A MANAGERIAL TOOL FOR DECISION MAKING

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Abstract

Financial Statement Analysis and Interpretation is a very vital instrument of good management decision-making in business enterprise. Good decisions ensure business survival, profitability and growth. Without financial statement analysis in investment decisions, an enterprise is likely to make decisions, which could spell its doom. Poor or lack of qualitative financial statement analysis could lead to investment returns, low profitability and even inability to identify viab...

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575. AN ASSESSMENT OF COST PERFORMANCE AND ACCOUNTABILITY IN PRIVATIZED PUBLIC ENTERPRISES IN NIGERIA. A STUDY OF OANDO (UNIPETROL) PLC IN ENUGU STATE

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Abstract

Despite an impressive level of privatization activity across Africa and the upsurge in search of the operating performance of privatized firms in both develop and developing economies, our empirical knowledge of the privatization program in Africa is limited. The purpose of this study is to appraise the post privatization cost and operating performance as well as accountability of some privatized public enterprises in Nigeria. A survey research design was adopted for the st...

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576. AN ANALYSIS OF CREDIT MANAGEMENT IN THE BANKING INDUSTRY (A CASE STUDY FIRST BANK OF NIGERIA PLC. ENUGU.)

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ABSTRACT

Credit extension is an essential function of banks and bank management strive to satisfy the legitimate credit needs of the community it tends to serve. This study is aimed at analysing the credit management in the banking industry in Nigeria with particular reference to first Bank of Nigeria PLC. The importance of credit in the economic growth and development of a country cannot be overemphasized. Despite the important role played by credit in the economy, it is associated...

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577. AN ANALYSIS OF CORPORATE FRAUD DETECTION AND PREVENTION IN NIGERIA FIRMS: A STUDYOF SELECTED FIRMS.

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ABSTRACT

This research work was undertaken to asses the corporate fraud prevention and detection in Nigeria firms a case study of selected firms. The work was intended to achieve the following objectives to identify some of this effect, causes and examine the factors that induce staff to commit fraud. Also to recommend control measures, strategies and preventive techniques that can be used against fraud. The data relevant to this research work was collected from publications constit...

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578. ACCOUNTING ETHICS/ STANDARDS AND THE CHANGING ROLES OF FORENSIC ACCOUNTING: A PANACEA FOR FRAUD CONTROL IN CORPORATE ORGANISATIONS

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ABSTRACT

Recently, forensic accounting has come into limelight due to rapid increase in financial frauds and white- collar crimes. The specific objectivities of the study are to ascertain the extent government owned organisations adhere to accounting/standards, to find out if adherence to accounting ethics can mitigate frauds in organisations, to investigate if the adoption of accounting standards can minimize frauds in corporate organisations, to determine the changing roles of for...

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579. ACCOUNTING INFORMATION SYSTEM AS A MEANS OF ENHANCING FINANCIAL MANAGEMENT OF TRANSPORT COMPANY

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ABSTRACT

Accounting information system in a transport organization has been a great problem to the third world countries in general, which Nigeria as a country has its own share. This research work, “Accounting information system in a transport organization, suggests ways of minimizing the effects of the problems of inefficient accounting information. It is believe that an improvement in this regards will enhance the performance of the corporation. To enable the researcher fin...

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580. USE OF INFORMATION AND COMMUNICATION TECHNOLOGY IN TEACHING OF VOCATIONAL SUBJECTS IN POLYTECHNIC

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ABSTRACT

This study was intended to evaluate the use of information and communication technology in teaching of vocational subjects in polytechnics. This study was guided by the following objectives; to examine the impact of ICT in teaching of vocational subjects, to examine how information communication equipment contributes to teaching of vocational subjects, to examine the challenges of using ICT in teaching of vocational subjects.

The study employed th...

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581. ROLE OF ACCOUNTING INFORMATION ON SMALL AND MEDIUM SCALE BUSINESS IN NIGERIA WITH RESPECT TO COVID 19( A CASE STUDY OF ALAPERE IN KETU, LAGOS).  

1 Student Researchers

ABSTRACT

The relevance of SME-sub sector in Nigeria’s economy has necessitated the need for empirical investigations into the nature of its financial challenges. This study evaluated the extent accountants can help to ameliorate the financial challenges of SMEs in Nigeria. A total of 336 responses were validated from the survey. It made use of questionnaire for collecting data from the sampled population of SMEs in Alapere area of Ketu Lagos state of Nige...

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582. IMPACT OF WORKING CAPITAL MANAGEMENT ON CORPORATE PROFITABILITY OF NIGERIAN MANUFACTURING FIRMS: 2000 TO 2011

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Abstract

 

This study examined the impact of working capital management on the profitability of Nigerian quoted Manufacturing firms. The working capital variables studied comprise accounts payable, accounts receivable, cash conversion cycle, stock/inventory turnover and liquidity. This study also used sales growth and Debt as control variables in examining the impact of working capital management on the profitability of Nigerian firms. Secondary sourc...

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583. IMPACT OF AUDITORS REPORTS ON COOPERATE GOVERNANCE

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Abstract

This project examines the role of auditors report in corporate governance. The problems, challenges, prospects of auditing and corporate governance looked. As a worldwide phenomenon, they have continued to generate divergent views among scholars. The data used comprises of primary data, which consist of self-administered questionnaires and oral interview of some of the respondents. To achieve the purpose of the study, a survey of ten selected companies quo...

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584. FORENSIC ACCOUNTANT ROLE IN FRAUD DETECTION IN NIGERIA

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Abstract

This research work examines the role of the forensic accountant in fraud detection in Nigeria. Forensic accountant plays a significant role in the Nigeria organizations whereby he investigates with the use of technological equipment in its assignment. The researcher employs primary data (questionnaire and personal interview) in its data collection. Hypotheses was analyzed with the use of z- test at 5% level of significance and the result reveal that a good forensic accounta...

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585. ENTERPRISE RISK MANAGEMENT IN PHARMACEUTICAL COMPANY (A CASE STUDY OF FIDSON HEALTHCARE LIMITED.)

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ABSTRACT

Risk is at the center of life itself. How pharmaceutical companies successfully implements an Enterprise Risk Management (ERM) programme, to identify and manage potential risks, can mean the difference between financial freedom and financial despair. As a practical option for managing risk, it is associated with a number of factors that hamper its smooth flow. These difficulties manifest when companies lack knowledge of ERM Frameworks; still using the t...

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586. A Study on the personal factors Influencing Nigerian Consumer Buying Behavior

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ABSTRACT

As seller are making efforts to understand the buying behavior of consumers, which will help their business make more profit, increase market share and improve consumers shopping experience, the study of the personal factor influence is important. The research seek to study the personal factor influence on consumer buying behavior in Nigeria which comprised of three subfactors; Age, Occupation, Economic status as the independent variable which when satisfied would lead to u...

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587. DETERMINANT OF TAX COMPLIANCE AMONG SMES

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Abstract

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 o...

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588. DESIGN AND IMPLEMENTATION OF A COMPUTERISED BANKING SYSTEM (A CASE STUDY OF UNITED BANK FOR AFRICA)

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THE OVERVIEW OF THE STUDY

Banking has come a long way from the time of ledger cards and other manual filing systems. Most banks today are computerized to handle their daily voluminous tasks of information retrieval, storage, and processing.  Irrespective of whether they are automated or not, banks by their natures are involved in all forms of Information Technology and Management on continuous basis (Molina, 1997).

Banks play their si...

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589. ACCOUNTING INFORMATION AND ITS ROLE IN THE MANAGEMENT OF BUSINESS ORGANIZATION (A CASE STUDY OF ZENITH BANK PLC)

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ABSTRACT

This project research work attempts to explore the relevance of Accounting Information and its role in the management of a business organization. In the course of doing this, emphasis is laid on banking sector and to be able to establish that successfully, the researcher made use of Zenith Bank Plc, Agbor Road Branch as a case study.

Chapter one focuses on background of the study, statement of the problems, hypothesis of the study, objective of th...

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590. FINANCIAL STATEMENT AS A TOOL FOR EVALUATING PERFORMANCE OF COMPANIES INVESTMENT DECISION

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Abstract

The study examined financial statement as a tool for evaluating performance of companies’ investment decision. Data for the study were obtained from the primary source. Hypotheses were formulated and tested using chi-square. Based on the analysis the researcher found out that decision to invest or not is mostly based on the amount of reserves with a company at a particular point in time. From the analysis, the researcher discovered th...

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591. THE EFFECT OF ACCOUNTING ETHICS ON THE QUALITY OF FINANCIAL REPORTS OF NIGERIAN FIRMS  

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ABSTRACT

The study examines the relationship between accounting ethics 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 quality of financial reports of selected firms in the Nigerian brewery industry. Primary data was used in the study. The data were obtained from structured questionnaires administered to 120 accounting practiti...

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592. THE EFFECT OF AUDIT QUALITY ON FINANCIAL PERFORMANCE OF NIGERIA DEPOSIT BANKS  

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ABSTRACT

This study investigated the effect of audit quality on the financial performance of Nigeria Deposit Banks for the period of 2005 to 2015 (11years). Specifically, the study assessed the effect of audit report lag, audit fee, audit tenure, audit firm size on the financial performance of listed deposit bank in Nigeria. The study used secondary data obtained from the bank’s annual reports for the period of 11years (2005 to 2015). Ordinary least square reg...

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593. THE IMPACT OF CASHLESS POLICY ON THE PERFORMANCE OF NIGERIA FINANCIAL INSTITUTIONS  

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Abstract

This study examines the Impact of Cashless Policy on the Performance of Nigeria Financial Institutions. This study employs survey research design. Analytically, the research adopted descriptive statistics to highlights the effectiveness of the cash-less policy of the CBN in Nigeria. The study examines the effects of the adoption of cashless policy on the profitability performance of commercial banks in Nigeria. By using ATM and POS as proxy for the adoptio...

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594. WORKING CAPITAL MANAGEMENT AND PROFITABILITY OF LISTED PHARMACEUTICAL FIRMS IN NIGERIA

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ABSTRACT

Working capital managemt involves the management of the most liquid resources of the firm which includes cash and cash equivalents, inventories, trade debtors and other receivables. Most firms do not ensure optimal level of working capital and this has been a major obstacle to their overall profitabilty. The study examined the impact of working capital management on the profitability of Pharmaceutical firms listed on the Nigerian Stock Exchange market. Correlation and ex-po...

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596. THE ROLE OF ACCOUNTANT IN THE ECONOMIC DEVELOPMENT OF organization (A STUDY OF NIGERIAN BOTTLING COMPANY ONITSHA)

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ABSTRACT

The main purpose of this project is to find out the Role of accountants in the economic development of Nigeria with particular reference to the Nigeria Bottling Company Onitsha. The Role of accountants in the management of business organization varies and highly challenging. The accountants who make use of the concepts and principles of account concerns themselves with the recording, analysis, directing and co-operate the preparation of forecast, budget and...

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597. THE INFLUENCE OF PENTECOSTAL PENTECOSTAL CHURCHES ON THE DEVELOPMENT OF EDUCATION. A CASE STUDY OF LIVING FAITH PENTECOSTAL CHURCH (WINNERS CHAPEL)

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BACKGROUND TO THE STUDY

A global study and research on Pentecostal pentecostal churches is an on-going assignment because of its impact on the religious, political and socio-economic life of the people. A survey of the available number of Pentecostal pentecostal churches in Nigeria as shown that they are emerging daily in the nooks and crannies of the country. The emergence of Pentecostal pentecostal churches is daily challenging the existing Mainline and Aladur...

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598. TAX REVENUE AND INFRASTRUCTURAL DEVELOPMENT IN NIGERIA (1994–2017)  

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Abstract

This study investigated the impact of tax revenue on economic growth.

The Ex-post facto research design was adopted for the study. The Central Bank of Nigeria (CBN) and Federal Inland Revenue Service (FIRS) was chosen for the purpose of the study, The data used in the study was obtained majorly from secondary sources. The research employs quantitative method of data analysis, it was done in four folds: firstly, the descriptive analysis was perform...

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599. EFFECT OF ETHICAL ACCOUNTING PRACTICES ON ORGANIZATIONAL PRODUCTIVITY IN NIGERIA

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Abstract

This work assess the ethical accounting practice and organizational productivity in Nigeria a case study of Nigeria breweries Plc. Ogun State. Research questions and objectives were formulated to give us direction into this work. Descriptive and survey research design were adopted and sample was 200 staff drawn from the population of the staff in the Nigeria breweries Plc. The core of accounting profession in every organization is ethics. During the last de...

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600. INVESTMENT AND TAXATION IN PERIOD OF ECONOMIC CRISIS

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 BACKGROUND TO THE STUDY

Investment inflow, particularly foreign investment is perceived to have a positive impact on economic growth of a host country through various direct and indirect channels. Domestic investment is crucial to the attainment of sustained growth and development (Ekpo, 1997).To invest is to allocate money (or sometimes another resource, such as time) in the expectation of some benefit in the future.

Generally,...

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601. THE ROLE OF AN AUDITOR IN THE ACHIEVEMENT OF ORGANISATIONAL OBJECTIVE A CASE STUDY OF NESTLE NIGERIA PLC

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Abstract


The research provides an appraisal of the role of the auditor in the achievement of organization objective. It analyses the auditing function in the organization aligned towards the realization of the  objective of the organization. The research stresses the significance of internal control through auditing and providing a fair state of the financial records of the organization towards attaining organizational objectives.

 

...

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602. THE EFFECT OF ACCOUNTING TECHNIQUES ON SMALL BUSINESS PERFORMANCE

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ABSTRACT

 There have been the recent calls for additional research in order to enhance the understanding of the adoption of accounting techniques (ATs) in small and medium sized enterprises (SMEs). This, allied to an increasing importance of SMEs around the world especially in developing countries, is the motivation for this research. This research explores the uptake of a broad range of ATs in Nigerian SMEs; identifies the roles of ATs in the management of S...

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603. MARKETING PROBLEMS AND PROSPECT OF THE BAKERY INDUSTRY IN ENUGU METROPOLIS (A CASE OF STUDY OF IFY BREAD INDUSTRIES)

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ABSTRACT

This research looked into the marketing problems and prospects of the bakery industry in Enugu metropolis with references to Ify bread industry.

 To solve the research problem both primary and secondary data were collected. The research instruments used in collecting the data were questionnaires and oral materials. The respondents of the study comprised customers, distributors, management and relevant staff of ify bread industry. The size was determined using...

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604. INVENTORY CONTROL AS AN EFFECTIVE TOOL FOR COST CONTROL IN AN ORGANISATION

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ABSTRACT

This research work is on inventory control as an effective tool for cost control in an organization using Cadbury Nigeria plc as a case study. The management of various companies is faced with the problem of at what level inventory should be held in order to have a healthy operation that is optimal stock level that will minimize the cost of stocks the (ordering and holding costs). The researcher objective is to know the effectiveness of inv...

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605. CREDIT CONTROL MANAGEMENT AS A TOOL FOR BUSINESS ORGANIZATION GROWTH AND SURVIVAL (A CASE STUDY OF NIGERIA BOTTLING COMPANY PLC)

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ABSTRACT

This research work was investigating the effect of cooperate restructuring on employees in an organization using Nigerian Breweries as a case study. The study focuses on the corporate activities in human resources as a critical factor in terms of strategy put in place to maintain their organization position by ensuring their survival in the emerging economic integration. The researcher made use of personal interview and questionnaire and observation in the...

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606. COMPUTERIZED AUDIT SYSTEM: ISSUES, PROBLEMS AND PROSPECTS (A CASE STUDY OF AKINTOLA WILLIAMS DELOITTE, ABUJA)

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ABSTRACT

This research work “Computerized Audit System: Issues, Problems and Prospects” (A Case Study of Akintola Williams Deloitte Abuja). Tries to examine the advantages of computerized auditing. To assess the computerized audit procedure in Akintola Williams Deloitte and see how they combat fraud and errors. The methods of data collection used were the primary and secondary sources. Simple percentage used to analyze the resea...

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607. FINANCIAL INFORMATION AS A TOOL FOR MANAGEMENT DECISION MAKING (A CASE STUDY OF CHAMPION BREWERIES)

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Abstract

The research is an appraisal of financial information as a tool for management decision making. It provides a conceptual and analytical framework of financial information and its role in management decision making. Champions Breweries, Uyo was selected as the case study for the purpose of this research.

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608. THE ROLE OF CHARTERED ACCOUNTANT IN THE FORMATION, ACQUISITION AND LIQUIDATION OF COMPANIES

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 STATEMENT OF PROBLEMS

Peter Langard stated that the most proprietors of small businesses look upon the statutory audit as an imposition and do not feel that there is any value to the business firm from it.

Thinking makes it imperative on the accountants to emphasis the non-audit roles in order to retain the prestige, improve their income, ensure t...

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609. TAXATION AS A TOOL FOR ECONOMIC DEVELOPMENT OF NIGERIA

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Background of the study

Nigeria as a nation has the vision of becoming one among the world’s 20 largest economies in the year 2020; this obviously is the brain behind the priority attention the present administration is directing at infrastructural development which is essential for economic growth. A developed economy is one with the ingredient to stimulate investment and create wealth, this by implication offers an atmosphere that is business friendly and ha...

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610. THE IMPACT OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (IPSAS) IN NIGERIA PUBLIC SERVICE (A CASE STUDY OF LAGOS STATE CIVIL SERVICE)

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ABSTRACT

This study examines the value relevance of international public sector accounting standards adoption in the Lagos state Civil service. The study utilizes secondary data extracted from 35 listed firms for the period of 8 years (2008 to 2015); 2008-2011 for pre IPSAS adoption and 2012-2015 for post adoption. The study uses correlation, pre and post research designs. Multiple regression models areused as technique of data analysis adapting Ohlson model (1995). The findings r...

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611. ROLE OF ACCOUNTING CONCEPTS AND CONVENTION IN FINANCIAL REPORTING

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​​​​​​​STATEMENT OF THE PROBLEMS

The following problems are encountered in the process of communicating information.

  • They will be problem of having more meaningful and reliable financial report.

  • It will lead to misunderstanding of how transactions are accounted for.

  • There will be problem of having useful information for making economic decision.

  • It can lead to conflict of...

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612. INFORMATION TECHNOLOGY AND THE PERFORMANCE OF THE NIGERIAN STOCK EXCHANGE

1 Student Researchers

ABSTRACT

This research work is aimed at studying Information Technology and the Performance of the Nigeria Stock Exchange with a particular reference to the Nigerian Stock Exchange Kaduna. The objective of the study is to analyze the activities of the Nigerian Stock Exchange to see how effectively and efficiently it has satisfied the company’s financial demand and to identify the problems if any that have affected it performance in the past. Rele...

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613. FIRM ATTRIBUTES AND FINANCIAL INFORMATION QUALITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

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Abstract

This study examines the influence of Firm Attributes on Financial Information Quality of listed Deposit Money Bank in Nigeria. Firm Attributes were proxied with Economic Profit, Firm Size, Dividend, Leverage and Firm Growth, while Financial Information Quality was proxied with Discretionary Loan Loss Provision Model (Chang et al. 2008). The study employed the use of criteria to arrive at the sample size consisting of thirteen (13) listed Deposit Money Banks...

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614. EFFECTS OF ENVIRONMENTAL ACCOUNTING AND REPORTING ON CORPORATE PERFORMANCE (A STUDY OF SELECTED OIL AND GAS COMPANIES IN NIGERIA)

1 Student Researchers

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 collected were analysed using multiple regression analysis. Finding of the study shows that environmental cost accounting is vital for effective performance of a firm.it was noted in the findings that environmental accounting...

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615. AUDITING PROCEDURE AND INTERNAL CONTROL SYSTEM {A case Study of Union Bank of Nigeria Plc}

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ABSTRACT

This research study has examined all possible areas of the study was conducted on Auditing procedure and internal control system with reference to Union Bank of Nigeria Plc. However, the areas where the research revolves around are not limited to the scope of the study.  Audition procedure and internal control system is very important in every organization to identify the loopholes and lapses to proffer lasting solution. Data was analyzed using des...

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616. ATTITUDE OF MOTHERS TOWARDS IMMUNIZATION IN IKPOBA-OKHA LOCAL GOVERNMENT AREA OF EDO STATE

1 Student Researchers

ABSTRACT

This study is attempted to provide a general information and knowledge about the attitude of mothers towards immunization from the findings, it was observed that ignorance and inability of mothers to get their child immunized lead to death of children so government area advised to explain the main importance of immunization to mothers in order to increase the rate of immunization.   

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617. A SURVEY OF REVELANCE OF BUSINESS EDUCATION PROGRAMM TO ECONOMIC DEVELOPMENT OF NIGERIA

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Abstract

The study examined the relevance of Business Education program to economic development of Nigeria. The study found that Business Education is a vocational programme that enables individuals to develop skills, abilities and understanding to handle business affairs. The study concluded that Entrepreneurship without adequate education, knowledge and skills, usually result in failure. It was therefore recommended that an entrepreneur should be able to know and...

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618. A STATISTICAL ANALYSIS OF ROAD ACCIDENTS IN NIGERIA (FEDERAL ROAD SAFETY CORPS ONITSHA, ANAMBRA STATE 2002-2015)

1 Student Researchers

ABSTRACT

The research work is undertaken on statistical Analysis of Accident in Nigeria having realized the alarming rate at which motorists and passenger involved in traffic accident. The total population for the study is 200 staff of federal road safety commission in Onitsha, Anambra State. The researcher used questionnaires as the instrument for the data collection. Descriptive Survey research design was adopted for this study. A total of 133 respondents made up...

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619. ASSESSMENT OF PERSONAL INCOME TAX ADMINISTRATION IN NIGERIA A STUDY OF AKWA IBOM STATE BOARD OF INTERNAL REVENUE

1 Student Researchers

Abstract

Creating a good tax system implies that taxes should be collected regularly, consistently, conveniently and afford-ably. Taxes are backed by laws. Tax Laws refer to the embodiment of rules and regulations relating to tax revenue and the various kinds of taxes in Nigeria. This study was undertaken to assess the Personal income Tax (PIT) Administration in Akwa Ibom state. The study employed quantitative descriptive research design. A total of 50 staff members...

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620. A CRITICAL REVIEW OF ACCOUNTING IN NIGERIA INSURANCE INDUSTRY

1 Student Researchers

 Abstract

This study will survey a critical review of the accounting system in Nigeria’s insurance industry. This study as a case study is an attempt to review the problems of accounting system in industrial and general insurance company limited. It has become necessary because of proper understanding and correct treatment in various items in the account. This study will make a fair contribution towards the understanding of the treatment of various items...

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621. A CRITICAL ANALYSIS ON THE USE OF FINANCIAL STATEMENT IN ASSESSING THE PERFORMANCE OF AN ORGANIZATION (A CASE STUDY OF UNION BANK PLC)

1 Student Researchers

    1. Background Of Study

A farmer, who plants corps, expects result, similarly to student who sits for examination expects results. The same is also true of an investor. For the farmer, the result might be communicated to him in the form of a bumper harvest. It result sheet or a report card would usually sufficed for a student. However, in the case of an investor, the result is communicated through the financi...

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622. ACCOUNTING STANDARDS AND THEIR IMPACT ON ACCOUNTING PRACTICE IN NIGERIA

1 Student Researchers

ABSTRACT

At the centre of the plethora of corporate scandals that have plagued corporate entities are fraudulent financial reporting practices. Against this backdrop, proponents of the International Financial Reporting Standards (IFRS) have more strongly argued for the internationalisation of the adoption of the standards, as a panacea for curbing or mitigating these financial reporting infractions. Ranging from increased comparability to better decision making, th...

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623. THE USE OF MERGER AND ACQUISITION AS A GROWTH AND SURVIVAL STRATEGY IN DEPRESSED ECONOMY

1 Student Researchers

Abstract

The Nigeria business climate has been adjustment by expect as one of the hostile, turbulent and volatile and vet challenging. It stands to reason, therefore, that for tangible success or survival (as the case may be ) to be recorded the active player must know his onion, be acquainted with the train of the Nigeria economy  and be able  to interpret accurately the hand writing of the inter playing force in the economy, some of which have...

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624. AUDITING EFFICIENCY FOR IMPROVING COMPANIES PERFORMANCE (A CASE STUDY OF CHAMPION BREWERIES, AKS)

1 Student Researchers

ABSTRACT

This study investigates auditing efficiency for improving companies’ performance. In carrying out this research work, textbooks were consulted for related literature as well as questionnaires and oral interview with staffs of Champion Breweries, Uyo LGA. All essential departments relevant to the study were properly enlightened and the examinations of an auditor in areas of ramification were thoroughly dealt with. The study revealed that in improving...

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625. THE IMPACT OF A GOOD INTERNAL CONTROL SYSTEM ON FINANCIAL MANAGEMENT OF ORGANIZATION

1 Student Researchers

Abstract

 An internal control system is the process that can be use to provide reasonable assurance that the units goals and objectives will be achieved. It is also the management of business risks and is a dynamic process that changes as personnel and circumstance change. The impact of a good internal control system on the financial management of organization can not be over emphasized. This is because internal control is the had rock of any organization that...

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626. TAXATION AS AN ALTERNATIVE TO DWINDLING OIL REVENUE IN NIGERIA

1 Student Researchers

Abstract

Nigeria has relied solely on oil revenue over the years. However, in view of the recent decline on oil revenue there is the urgent need to diversify the Nigerian economy through non-oil revenue. Tax revenue is a key component of non-oil revenue. The 2015 budget was the first to be driven by non-oil revenue. The paper seeks to examine alternative measures to over reliance on oil revenue in Nigeria and proffered suggestions that could be used as a blue print...

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627. BUDGETING AS A MANAGEMENT TOOL FOR PLANNING, CONTROLLING AND DECISION MAKING

1 Student Researchers

Abstract

The usefulness of budgeting as a management tool cannot be over emphasized. A good budgeting system could aid management in decision-making, performing the controlling and planning functions. It does seem that this very important implement of work is not efficiently used by many managers, especially those in the private sector of our economy. The effect is that corporate efficiency has declined, profit maximization opportunity thrown overboard, while planni...

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628. AWARENESS OF CONFIDENCE ACCOUNTING AMONGST ACCOUNTING LECTURERS IN NIGERIA

1 Student Researchers

ABSTRACT

The use of a single number for accounting terms such as profit or balance sheet value is clear and simple, but wrong. ’Confidence Accounting’ is a term for a proposal to use distributions rather than discrete values in accounting and auditing. The term was coined by Long Finance proponents as part of a shift from using specific values in accounts to the use of interval estimates and confidence levels, making accounting and auditing practices more closely resembl...

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629. WORKING CAPITAL MANAGEMENT AS A TOOL FOR COST MINIMIZATION AND PROFIT MAXIMIZATION

1 Student Researchers

ABSTRACT

 

The objective of this research work contains working capital management as a tool for minimization and profit maximization with particular reference to Anambra motor manufacturing company, Enugu. The research design used was the survey method and the sources of data were both primary and secondary. The primary sources were interviews granted to me while the secondary sources of data were obtained from related literatures viz text books, internet, journals b...

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630. THE EFFECT OF MULTIPLE TAXATION ON THE GROWTH AND PROFITABILITY OF SMALL-SCALE ENTERPRISES IN NIGERIA

1 Student Researchers

INTRODUCTION

The desire to build a civilized country with a strong and sound economy is the desire of every Country, including Nigeria. Tax payment is the demonstration of such a desire, although some income earners see it as a means of exploitation by the government. Tax payment is a voluntarily contribution imposed by the Government on personal income earners, companies, investors, exporters, importers etc. revenue realized from taxation is a majo...

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631. THE EFFECT OF E-TAXATION ON GOVERNMENT REVENUE IN NIGERIA

1 Student Researchers

ABSTRACT

Nigeria introduced e-tax to aid effective taxation of some online businesses. This study evaluates E- TAX revenue for the period 2009 to 2013. The objective of this study was to evaluate the effects of E- TAX on government revenue and come up with a model for predicting E- TAX revenue financial years 2009 to 2013. The analysis showed that E- tax reforms have a significant effect on E- TAX revenue. This implies that the growth in E- TAX revenue during the p...

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632. THE EFFECT OF DEBT FINANCING ON FINANCIAL PERFORMANCE OF MANUFACTURING FIRMS IN WESTERN NIGERIA

1 Student Researchers

Debt Financing

Borrowing of loans from other banks, companies or financial institutions so as to support the operations of a business is referred to as debt financing. An interest expense is paid before the maturity period of the debt, with the loan principal being repaid at a future time (Harelimana, 2017). Debt financing is a financing option that is structured to improve the...

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633. THE EFFECT OF COST REDUCTION TECHNIQUES AND PRODUCTIVITY IN MANUFACTURING FIRM

1 Student Researchers

Abstract

This work was carried out to appraise the Cost Reduction Techniques and Productivity in a Manufacturing Firm. Cadbury Nigeria Plc. was chosen as a case study. The researcher is assessing the Cost Reduction Techniques and Productivity of Manufacturing Firm. Organization is faced with myriad of challenges. Some of these challenges are unexpected; others are complex issues that must be dealt with at various times in the business cycle. Regardl...

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634. THE EFFECT OF COST ACCOUNTING TECHNIQUES ON PERFORMANCE OF SMES

1 Student Researchers

Abstract

This study examines SMEs and adoption of cost accounting in Nigeria. The objective solely is to determine the extent of adoption of cost accounting (CA) techniques among SMEs. Survey design was adopted to specifically identify the SMEs across the critical sectors of the economy Data were collected using structured questionnaires based on four point modified likert scale measurement. Analysis of data was carried out using the mean descriptiv...

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635. THE EFFECT OF AN INVENTORY CONTROL SYSTEM ON ORGANIZATIONAL PERFORMANCES

1 Student Researchers

ABSTRACT

Inventory control is one of the basic functions of every business; economic success of any manufacturing company has a direct relationship with the efficiency of inventory control.

The major objective was set out to examine how inventory control system can be used to evaluates organization's performance while its specific objective, cost objectives and smooth flow of goods through the production process.

The methodol...

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636. THE EFFECT OF AUDIT QUALITY ON FINANCIAL PERFORMANCE OF NIGERIA DEPOSIT BANKS

1 Student Researchers

ABSTRACT

This study investigated the effect of audit quality on the financial performance of Nigeria Deposit Banks for the period of 2005 to 2015 (11years). Specifically, the study assessed the effect of audit report lag, audit fee, audit tenure, audit firm size on the financial performance of listed deposit bank in Nigeria. The study used secondary data obtained from the bank’s annual reports for the period of 11years (2005 to 2015). Ordinary least square reg...

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637. WORKING CAPITAL MANAGEMENT AND FIRMS PERFORMANCE. A STUDY OF MANUFACTURING COMPANIES IN NIGERIA.

1 Student Researchers

ABSTRACT

This study investigated the relationship between working capital management measured by account receivable period (ACRP), inventory period (INVP), cash conversion cycle (CCC) and sales Growth (SG) and profitability performance measured by returns on assets (ROA). The study utilized secondary data obtained from the annual financial statements of Nigerian Manufacturing companies listed on the Nigerian Stock Exchange (NSE) for period 2008 – 2012. Mu...

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638. THE CHANGES IN ACCOUNTING STANDARDS ITS IMPACT ON FINANCIAL STATEMENT

1 Student Researchers

ABSTRACT

The project is a comprehensive study of the changes in Accounting standard, the impact on financial statement with a study of Guiness Nigeria Plc Benin Branch, Edo state. This project is aimed at determining the impact of Accounting standard on the users of financial statement and also the needs of the Accounting standard. Data were collected, through primary and secondary sources. The finding revealed that the changes in Accounting standard play a vital r...

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639. WORKING CAPITAL MANAGEMENT AND CORPORATE PERFORMANCE IN QUOTED MANUFACTURING FIRMS IN NIGERIA

1 Student Researchers

ABSTRACT

The study examined the working capital management and corporate performance in quoted manufacturing firms in Nigeria. More specifically,the study sought to assess working capital management and corporate performance among manufacturer firms. The study consist of five (5) out of twenty four (24) companies listed on the Nigerian Stock Exchange (NSE) in the manufacturing sector of the economy (Guinness Plc, Dangote Plc, Nestle Plc, Cadbury Plc and Unilever Plc...

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640. VALUE ADDED TAX IN NIGERIA: CHALLENGES AND ECONOMIC IMPLICATION

1 Student Researchers

ABSTRACT

The study is to determine the role of the impact of value added tax (VAT) on Nigeria growth and development.  The objective of the same are in suitable the effective of VAT as a suitable alternative to sales tax in Nigeria; to identify the methods of collecting value added tax and to identify possible lapses and loopholes in VAT and its application in Nigeria.

The study employs primary and secondary sources of data. The primary source of data was employed to...

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641. VALUE ADDED TAX: AN IMPORTANT SOURCE OF REVENUE TO THE GOVERNMENT

1 Student Researchers

ABSTRACT

The research work is carried out specifically to appreciate value Added Tax as an important source of revenue to the government in Nigeria and its importance to the development of business organisation. The research work analyse the purpose, problems, significance and also the questions relating to the importance of value Added Tax as a source of revenue to the government in Nigeria. In view of this, the research work is discussed under five chapters. Chapt...

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642. THE ACCOUNTING SYSTEMS IN LOCAL GOVERNMENT

1 Student Researchers

BSTRACT

Various accounting system is being used by different organizations or firms to speculate and analyse their financial statue.

However, for an organization to know the system of accounting they will adopt depends on the kind of transaction/business or activities such organization engaged Nigeria my country. The problem of adopting a particular accounting system especially among the various local governments...

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643. USES OF ACCOUNTING RATIOS IN BUSINESS DECISIONS

1 Student Researchers

ABSTRACT

Accounting ratio is the most important factor used by management, creditors, investors and other users of financial statement in carrying out most business decisions.  It uses an application in making most business decisions remain inevitable.This study has, therefore been divided into five chapters; the first chapter briefly introduced the topic by looking at the definition of accounting ratio; it contains the statement of problems, the objective of t...

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644. THE IMPLICATION OF TAXATION ON INVESTMENT DECISION MAKING

1 Student Researchers

ABSTRACT

 

The Nigerian corporate income tax system provides investment incentives that vary across asset types. Do corporations investment choices respond to these differences and if so by how much? This research analyzes the effect of corporate income tax on investment decisions of companies listed at the Nigerian stock exchange. While policy makers have made effort to impose more uniformity on corporate tax policies, no empirical study exists to quantify the extent...

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645. TREASURY SINGLE ACCOUNT: A VIABLE TOOL FOR REPOSITIONING GOVERNMENT MINISTRIES, DEPARTMENTS AND AGENCIES (MDAS) FOR SUSTAINABLE DEVELOPMENT IN NIGERIA

1 Student Researchers

Abstract

Treasury Single Account (TSA) policy in Nigeria is a government accounting system under which all government revenue receipts and income from FEDERAL Government’s Ministries, Departments and Agencies (MDAs) are collected into one single account, usually maintained by the Central Bank of Nigeria and all payments done through this account as well in order to enhance accountability of government revenue; transparency and avoid misapplication of public fu...

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646. THE ROLES OF COMPUTER ON THE ACCOUNTING PROFESSION

1 Student Researchers

ABSTRACT

This study deals with the role of computer to the accountant it is carried out to investigate the various way in which computer effects the accountant. We also talk about the basic ways the computer has being of benefit to the discussed. The problems that are usually encountered as a result of the introduction of computer in accounting and other field were also discussed. Like in chapter one, this deals with the introduction of the research work. Chapt...

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647. THE ROLES OF AUDITORS AND METHOD OF INTERNAL CONTROL IN LOCAL GOVERNMENT

1 Student Researchers

ABSTRACT

The subject of this research investigation is “The Role of Internal Auditor and the method of Internal Control in Local Government in Enugu state specifically. The objective of the study is to know whether the function of the internal audit department are performed in compliance with the established standards and policies and how much it have succeeded in achieving the objectives of the local government. The methods of data collection were interviews,...

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648. THE ROLES OF ACCOUNTING FIRMS IN MONEY LAUNDERING IN NIGERIA (CASE STUDY OF ACCOUNTING FIRMS IN NIGERIA)

1 Student Researchers

Abstract

Most accounting firms in their pursuit for higher financial rewards, promotions and status, practices such as corruption and money laundering, seem to be crafted and sanctioned by highly paid executives at senior levels in organisational structures. In an environment of poor regulation, enforcement, secrecy and lack of ethical constraints, the occasional investigation by regulators and financial penalties do not seem to deter some company executives, or dul...

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649. THE USEFULNESS OF FINANCIAL STATEMENTS IN ASSESSING THE PERFORMANCE OF COMPANIES AND IN GUIDING INVESTMENT DECISIONS

1 Student Researchers

Abstract

This study intended to investigate the usefulness of financial statement in assessing the performance of companies and in guiding investment decision. The study questions were to examine how financials aid investors in decision making, evaluate the performance of a company for investment decision making, and appraise the fundamental use of financial statement information. The area of study was Onitsha aluminum company, Anambra State. In summary, the approac...

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650. THE USEFULNESS OF FINANCIAL STATEMENT IN PERSUASIVE THE PERFORMANCE COMPANIES AND IN GUIDING INVESTMENT DECISIONS (A CASE STUDY OF SUNRISE FLOUR MILL LTD ENUGU)

1 Student Researchers

ABSTRACT

The use of financial statement in any business organization cannot be over emphasized financial statements are needed by variety of people for different purposes.  For instance, the government needs the financial books of a company for taxation purposes, the investors want to know how profitable a company is and also the management of a company will like to know the level of their performance: all these cannot be known without the analysis of financial...

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651. THE USEFULNESS OF ACCOUNTING STANDARD IN THE PREPARATION OF FINANCIAL STATEMENT

1 Student Researchers

ABSTRACT

This study is on usefulness of accounting standard in preparation of financial statement using Guinness Nigeria plc as case study. Specifically, the study examined  the effects of the accounting standards on the Nigerian economy.the study also determine the extent of compliance of the financial statement in the accounting standards. The study further  examine the benefits or uses of the accounting standards in the preparation of financial statemen...

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652. THE USE OF FINANCIAL ACCOUNTING AS A TOOL FOR MANAGERIAL DECISION MAKING

1 Student Researchers

ABSTRACT

The study examined the use of financial accounting as a tool for managerial decision making, a Study of Access bank PLC.

This study adopted a descriptive survey design. The purposive sampling was used to choose two hundred (200) employees from Access bank, Shagamu, in Ogun.

The study was conducted using a mixed method approach (defined under “research design”), analysis was done using Statistical Package for Social Sciences (...

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653. THE USE OF ACCOUNTING TECHNIQUES IN NIGERIAN SMES

1 Student Researchers

ABSTRACT

 There have been the recent calls for additional research in order to enhance the understanding of the adoption of accounting techniques (ATs) in small and medium sized enterprises (SMEs). This, allied to an increasing importance of SMEs around the world especially in developing countries, is the motivation for this research. This research explores the uptake of a broad range of ATs in Nigerian SMEs; identifies the roles of ATs in the management of SME...

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654. THE ROLE OF ACCOUNTING INFORMATION IN PRODUCTION DECISION MAKING

1 Student Researchers

ABSTRACT

Managers make decision in order to choose from alternative course of action at a dynamic rate. This is done in order to achieve the set objectives of the firms in which they manage. To make these decisions, accounting information are used as a necessary guide.

Manufacturing firms make use of accounting information which have been complied from source documents, records and statement in accordance with systems. These information gathered are used t...

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655. THE USE OF ACCOUNTING AS A MANAGEMENT TOOL

1 Student Researchers

ABSTRACT

The study centers on the “Use of Accounting as a Management Tool” (A case study of Anambra State Agricultural Development Project, Awka).

In pursuance of this investigation research objectives and hypotheses were formulated.  Both primary and secondary data were collected and the data were then presented, analyzed, interpreted using textual, graphic and tabular modes of data presentation.  The formulated hypotheses were also...

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656. THE ROLE OF INTERNAL AUDITORS IN FRAUD DETECTION AND PREVENTION IN BANKS IN NIGERIA

1 Student Researchers

ABSTRACT

This study was carried out on the role of internal auditors in fraud detection and prevention in banks in Nigeria using Sky Bank as case study. To achieve this 4 research questions were formulated.  The survey design was adopted and the simple random sampling techniques were employed in this study. The population size comprise of the entire Staff of Polaris Bank, Mbgidi Branch Imo state. In determining the sample size, the researc...

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657. THE ROLE OF INTERNAL AUDITOR ON THE EFFECTIVENESS OF INTERNAL CONTROL SYSTEM 

1 Student Researchers

Abstract

 

The study determines and establishes the connection between internal auditing and internal control systems on financial performance in an Institution of higher learning in Nigeria. Internal controls were look at from the perception of Control background, Internal Audit and Control Activities whereas financial performance focused on Liquidity, responsibility and Reporting as the trial of financial performance and internal control. Research w...

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658. THE ROLE OF INFORMATION TECHNOLOGY IN DEVELOPMENT OF AN EFFECTIVE INTERNAL CONTROL SYSTEM  

1 Student Researchers

ABSTRACT

This study was carried out  on the role of information technology in development of an effective internal control system using ELALAN Construction Company Nigeria Ltd as case study. To carry out the study, four research questions were posed. The study adopted a descriptive survey design. The study was done in Lagos State. The population of the study comprised of all the staff of ELALAN construction Company. The population size of the study was 117. The...

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659. THE IMPACT OF PERFORMANCE MANAGEMENT OF THE PROFITABILITY OF MANUFACTURING FIRMS IN NIGERIA

1 Student Researchers

ABSTRACT 

The study examined the impact of performance management on the profitability of manufacturing firms in Nigeria. The level of employee productivity in Nigerian organizations has been on the decline over the years and this could be ascribed to poor performance management strategies put in place by these manufacturing firms. It is in light of this, that this study aims to examine the effect of performance management on employee productivity among Nigeria...

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660. THE IMPACT OF MULTIPLE TAXATIONS ON BUSINESS SURVIVAL IN NIGERIA

1 Student Researchers

ABSTRACT

Taxation is one of the major fiscal policies the government of any nation such as Nigeria can use to achieve economic stability and in the financing of capital expenditure. Various taxes are levied upon the income, wealth or gain of an individual, family and business firm by the government for the purpose or benefits of the general public. Tax by a simple definition is a financial charge or other levy imposed upon a tax payer which could be...

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661. THE IMPACT OF MANAGEMENT ACCOUNTING TECHNIQUES ON ORGANIZATIONAL DECISION MAKING

1 Student Researchers

ABSTRACT

The study examined the impact of management accounting techniques on organizational decision making, a Study of 5 Manufacturing companies in Abeokuta.

This study adopted a descriptive survey design. The purposive sampling was used to choose two hundred (200) employees from the five manufacturing companies in Ogun state namely; Dangote cement, flour mills, CDK integrated industries, Cometstar manufacturing company ltd, Apex paint l...

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662. THE IMPACT OF INVENTORY MANAGEMENT AND CONTROL

1 Student Researchers

ABSTRACT

This research work is an attempt to look into the impact of inventory management and control on performance using a  manufacturing company. It was conducted using Natec aluminium companys  Ltd Akwa ibom. The research work was carried out with the intention of examining the pit falls of manufacturing companies in carrying out necessary management and control of their inventories. For this purpose the study was divided into five chapters....

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663. THE IMPACT OF INVENTORY CONTROL ON THE PROFITABILITY OF MANUFACTURING COMPANIES

1 Student Researchers

ABSTRACT

This research examined the impact of inventory control on the profitability of manufacturing companies with reference to Nigerian Breweries Plc.

Survey design was adopted with the use of a well structured questionnaire. Respondents were selected based on simple random sampling technique. Fifty (50) staff of Nigerian Breweries were sampled.

Two hypotheses were formulated and tested with the use of Chi-Squre analysis. The...

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664. THE IMPACT OF INTERNAL CONTROL SYSTEM IN A MANUFACTURING INDUSTRY WITH A SPECIAL REFERENCE TO COCA COLA AND ANAMMCO COMPANIES

1 Student Researchers

ABSTRACT

This research work “The Impact of Internal Control System in manufacturing Industry with reference to coca cola and ANAMCO Companies” aims at determining the strength and weakness of internal control system and exposing the areas of weakness in the operation of the system and how it effects the productivity and hence profitability of the organization. To examine the extent the internal control have gone in bringing about efficie...

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665. THE IMPACT OF INTERNAL AUDIT ON FRAUD DETECTION AND PREVENTION

1 Student Researchers

ABSTRACT

The purpose of this study is to examine the impact of Internal Audit on fraud detection and prevention with Power Holding Company of Nigeria as a case study. The effectiveness of the internal audit were carefully examine and the aim of the study is to ascertain the contribution of internal audit in fraud prevention in PHCN. The survey research design was adopted and a sample size of eight (8) was gotten using Taro Yamene’s 1964 formula out of the popu...

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666. THE IMPACT OF FORENSIC ACCOUNTING IN AN ORGANIZATION

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Abstract

Fraudulent practices in Uyo local government council have led to increased losses in the LG, hence the need to use forensic accounting services to detect and prevent such fraudulent activities. The council is a very important institution with many internal controls in order to overcome the fraudulent practices. The objective of this study was to examine the impact of forensic accounting services on fraud detection and prevention in an orag...

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667. THE IMPACT OF FINANCIAL PLANNING ON THE PROFITABILITY AND EFFICIENCY OF SMALL SCALE FIRMS

1 Student Researchers

ABSTRACT

Small and Medium-sized Entities (SMEs) are very important to the economic growth and development of a nation.

Unfortunately, a large number of SMEs in Nigeria do not survive for a long period. This study believes that Prudent Financial planning Practices can help SMEs become profitable and for that matter stay in business for a long period of time.  The Nigeria Economy has a lot of turbulence in the 1980&rsqu...

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668. THE IMPACT OF FINANCIAL ACCOUNTING ON THE CORPORATE PERFORMANCE OF BUSINESS ORGANIZATION

1 Student Researchers

ABSTRACT

The research work “The impact of Financial Accounting Reporting on the corporate performance of Business Organizations”, basically aims at ascertaining how financial accounting reporting has helped in advancing the objectives of corporate organizations. In the process, it investigated the effected that financial accounting bear on the performance of a business. Furthermore, if sought to ascertain the compliance of relevant statu...

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669. THE EFFECT OF VALUE ADDED TAX ON THE NIGERIA TAX SYSTEM: A CASE STUDY OF REVENUE MOBILIZATION AND FISCAL ALLOCATION COMMISSION, ABUJA

1 Student Researchers

ABSTRACT

The research provides a conceptual and analytical study on the effect of value added tax on the nigeria tax system, focusing on the case study of Revenue mobilization and fiscal allocation commission, , Abuja . The study assesses the performance of the different sector in the Nigerian economy in contribution to VAT revenue with a view to showcase their effect on economic growth.

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670. THE IMPACT OF FAKE NEWS ON THE SOCIETY

1 Student Researchers

ABSTRACT

This research presents the results of the impact of fake news on Nigeria Society, a case study of Yaba College of Technology, Yaba, Lagos state. Data were gathered using a self -constructed questionnaire and the result gotten was analyzed using the simple percentage method.  The validity and reliability of instrument were ascertained. Data analyzed from the research shows that there is a great deals of fake news in Nigeria, and also fake news influence...

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671. THE EFFECT OF VALUE ADDED TAX ON PRICE STABILITY IN NIGERIAN ECONOMY

1 Student Researchers

Abstract

The Federal Inland Revenue Service (FIRS), the agency in charge of tax administration in Nigeria, pointed out that VAT is a consumption tax that is relatively easy to administer and difficult to evade, and has been embraced by many countries, In this context, it becomes necessary to empirically examine the likely macroeconomic impact of VAT administration.  Economically, one expect the price of VAT able goods to rise, however beyond th...

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672. THE EFFECT OF VALUE ADDED TAX IN NIGERIA

1 Student Researchers

ABSTRACT

This research work was aimed at study "the effect of value added tax in Nigeria, which has poses a lot of question in the inquisitive mind of some people as to "why" and "how" of the introduction.

The reason of this study is to replace the existing sales tax which was a nationally levied tax, and objective of (VAT) are.

To make room for more saving and subsequent investment since it minimizes con...

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673. THE EFFECT OF TREASURY SINGLE ACCOUNT ON FRAUD DETECTION AND PREVENTION IN NIGERIA

1 Student Researchers

Abstract

The treasury single account have gone a long way in the reduction of fraudulent activities in Nigeria. The study aid at resolving the issue of fraud in most of the public sector of the Nigeria economy and to help the federal government of Nigeria in decision making. Findings from the survey revealed that treasury single account id good for a developing economy and there are enormous challenges to treasury single account in a developing...

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674. THE IMPACT OF COSTING TECHNIQUES ON PROFITABILITY OF A MANUFACTURING COMPANY

1 Student Researchers

ABSTRACT

This study sought to analyze costing techniques and their impact on profitability of manufacturing companies. An increase in cost (operational and production costs) which added to reduced profitability in the manufacturing sector produced the need to address the problem through this research. The study was limited to costing in manufacturing industry and as such it did not extend to other sectors of the economy. It was based on the assumption that all the...

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675. THE ROLE OF FINANCIAL MANAGEMENT IN A CO-OPERATIVE ORGANIZATION (A CASE OF STUDY OF UNION BANK (PLC) ENUGU)

1 Student Researchers

ABSTRACT

This project is poised at x-raying the degree of the role of financial management in a co-operate organization making reference to union bank (Plc) Enugu. Financial management activity is concern with the raising of capital planning cash and credit control including the effective control of financial resources. Some thought were giving to financial activity to provide planning, control and execution of financial activity. The practice management are int...

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676. THE ROLE OF FINANCIAL INTERMEDIATION ON THE CAPITAL MARKET AND ECONOMIC DEVELOPMENT

1 Student Researchers

Abstract

This study investigates the impact of financial intermediaries on capital market development in Nigeria employing co-integration. To capture the activities of financial intermediaries, five proxies were used to explain financial intermediaries which include credit to the private sector to GDP, broad money supply and total bank savings while on the other hand, market capitalization was used to capture capital market development covering the period of 1981 to 201...

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677. THE ROLE OF FINANCIAL INSTITUTIONS IN THE DEVELOPMENT OF THE NIGERIA ECONOMY

1 Student Researchers

ABSTRACT

The Study investigated the role of financial institutions in the development of the Nigeria economy. The objective is to find out whether the role of financial institutions is improving the growth and development of Nigeria economy, to know what the government doing to maintain or encourage the financial institutions in the development of the Nigeria Economy. We tested two hypothesis using chi-square methods. In hypothesis one, we tested the relationship be...

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678. THE IMPACT OF COOPERATIVE SOCIETY IN EMPOWERING GRASSROOT DEVELOPMENT

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ABSTRACT

This report is based on “the Impact of Cooperative Society in empowering grassroot development with One Love Cooperative Society as a case study. The impact of cooperatives society involved the enormous of commitment of community societies. Therefore, this research topic will treat in details in the area of cooperative societies in with theoretical and practical framework. Chapter one gives adequate introduction aspect...

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679. THE ROLE OF FINANCIAL INSTITUTION IN THE DEVELOPMENT OF NIGERIA ECONOMY

1 Student Researchers

ABSTRACT

Role of financial institution is not just for more development, but also grow the economy of Nigeria. This is because the commercial bank attitude to the public is quiet

However, this study is aimed at identifying the contribution of financial institution in Nigerian economy, also to decimate its problem and prospects in Nigeria economy. This study also focused attention to extent the commercials banks has adopted the use of capital asset and know...

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680. THE ROLE OF FINANCIAL CONTROL IN THE PUBLIC SECTOR

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ABSTRACT 

The research topic on “The Role Of Financial Control In The Public Sector, a case study of ministry of finance, Alausa Lagos State” The chapters reveal the creation of Public sectoring Nigeria, source of income and revenue in Public sector and the topic also reveal the financial management operation system in Nigerian. Many problems are ascribed to the cause of managing a public sector which included corruption, misappropriation of funds,...

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681. THE ROLE OF FINANCIAL CONTROL IN THE PUBLIC SECTOR

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ABSTRACT 

The primary concern here is to identify to what extent good accounting system in the Public Sector can ensure Financial Control and Accountability in the Public sector Financial or is a critical factor in management and therefore must be prudently handled and accounted for if the public sector is to realize its goals and objectives. It is on this account that this research work has been undertaken to try and unravel the reasons why government ministri...

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682. THE ROLE OF EXTERNAL AUDITORS ON FINANCIAL ACCOUNTABILITY OF MANAGERS IN NIGERIA ORGANIZATIONS (A CASE STUDY OF UNION BANK OF NIGERIA PLC. AKWA BRANCH)

1 Student Researchers

ABSTRACT

This study was carried out to examine the the role of external auditors on financial accountability of managers in Nigeria organizations using union bank of Nigeria plc Akwa branch, Anambra state as a case study. Specifically, the study was aimed at Highlighting the need for appropriate review and report upon the accounts and balance sheet for banks by external auditors; educate on the necessity of banks to ke...

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683. THE EFFECT OF TAXATION ON MANUFACTURING FIRMS

1 Student Researchers

ABSTRACT

This research work was carried out to examine the effect of taxation on manufacturing firms. The specific objective of this study aims to is examine the effect of direct taxes on the annual turnover of manufacturing concern and their ability to make profit, dividend and plough back part of their profit,  find out the effects of indirect taxes on the manufacturing concerns in their ability to procure machinery and equipment and also raw...

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684. THE IMPACT OF AUDIT COMMITTEE ON FINANCIAL MANAGEMENT OF AN ORGANIZATION

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Abstract

The impact of a Good Audit committee on the financial management of an organization cannot be over emphasized. This is because internal control is the bedrock of any organization that wants continuity in the existence of the organization. The problem facing the banking sector is that they do not have an internal control system and also they lack organizational control. The study utilized five banks as the case study. the study made use of primary and second...

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685. THE IMPACT OF AUTOMATED SYSTEM ON NIGERIAN STOCK EXCHANGE

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ABSTRACT

The study is to determine the role of the stock market in the economic development of the country through the use of Automated Trading System (ATS), which replaced the use of Cal-over mode on the position' of Automated Trading System which is in savings and capital formulation.

The study employs primary and secondary sources of data. The primary source of data was employed to elicit information from the respon...

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686. THE ROLE OF ECONOMIC AND FINANCIAL CRIME COMMISSION IN GOVERNMENT ACCOUNTABILITY BETWEEN 2004-2015

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ABSTRACT

Despite the pervasive corruption in Nigeria, which led to the underdevelopment of its institutions and economy. There still some impediments on its effective administration and tackling of these menace. Which the economic and financial crimes commission (EFCC) is established to tackle it. The research work attempt to examine The Role Of Economic And Financial Crime Commission In Government Accountability Between 2004-2015, the research work was prompted by...

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687. THE ROLE OF COST ACCOUNTING TECHNIQUES IN ACHIEVING EFFECTIVE COST CONTROL IN THE MANUFACTURING INDUSTRY

1 Student Researchers

ABSTRACT

This research report was carried out to ascertain whether traditional costing techniques (standard, marginal and absorption costing) are still relevant for today’s demand and greater cost accuracy. Managers and Accounting are confused about which of these techniques will enhance effective cost control and effective management decision. Several literatures were reviewed and the problems were investigated through the use of quantitative research design where questionnai...

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688. THE ROLE OF COMMUNITY HEALTH ADMINISTRATION AND RURAL DEVELOPMENT

1 Student Researchers

ABSTRACT

This project work on the importance of community health administration and rural development was carried out to find out the importance community health administration in rural development and what are the adverse health implications when the community involvement is very minimal. It also try to find out what factors are responsible for its ineffectiveness during its implementation. While it also took a look at the method best suited for the checkmating and...

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689. THE ROLE OF COMMERCIAL BANKS IN THE PERFORMANCE OF SMALL SCALE ENTERPRISES IN NIGERIA

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ABSTRACT

This study examined the role of commercial banks in the performance of small scale enterprises in Nigeria. The critical causes on why financing small scale enterprises by commercial banks in Nigeria have not been very effective were evaluated. Not only are the SSEs starved with financial back-up, they are also faced with other external problems such as high interest rates, inconsistency in government industrial policies, lack of infrastructural facilities...

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690. THE ROLE OF COMMERCIAL BANKS IN THE FACE OF A DEPRESSED ECONOMY (A CASE STUDY OF FIRST BANK NIGERIA PLC)

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ABSTRACT

The Study investigated the role of commercial banks in the face of a depressed economy. The objective is to find out whether the role of commercial banks is improving the growth and development of Nigeria economy, to know what the government doing to maintain or encourage the commercial banks in a depressed economy. We tested two hypothesis using chi-square methods. In hypothesis one, we tested the relationship between commercial banks and...

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691. THE ROLE OF COMMERCIAL BANKS IN THE DEVELOPMENT OF RURAL AREAS IN NIGERIA

1 Student Researchers

ABSTRACT

    This work draws attention to the role rural banking can play in Nigeria development. This is because rural banking, will immensely increase the degree of monestisation of economy, making available for rural dwellers, greater opportunities for savings, credit investment and enhance the effectiveness on monetary policies in the achievement of desired national macro " economic objectives.

    It is with the abov...

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692. THE ROLE OF COMMERCIAL BANKS IN THE DEVELOPMENT OF MONEY AND CAPITAL MARKET IN NIGERIA

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Abstract

The study examined the role of commercial banks towards the development of money and capital market in Nigeria. A total for five management staff from seven (7) banks making about thirty (30) respondents were sampled and published data were collected from central bank of Nigeria (C.B.N) and the Stock Exchange in Lagos. The result revealed that a positive and significant relationship existed between growth in commercial banking and the activities in the mone...

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693. THE EFFECTS OF UNETHICAL ACCOUNTING PRACTICE ON FINANCIAL REPORTING QUALITY IN NIGERIA

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BACKGROUND TO THE STUDY

As Nigeria progresses in her vision to become one of the top 20 economies in the world by the year 2020, one prevailing issue that remains on the front flame is how to build investors’ confidence in the national economy through ethical accounting and auditing  standards that enhances transparent financial reporting. The catastrophic failures and scandals of some corporate giant and the extensive corruption in the s...

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694. THE ROLE OF CAPITAL MARKET IN ECONOMIC DEVELOPMENT IN NIGERIA

1 Student Researchers

ABSTRACT

This project seeks to examine the role of capital market in the economic development of Nigeria. This study investigate the techniques of bench marking of Nigeria capital market toward economic development of the nation and discuss the importance of bench marking to over come perceived weaknesses within the process. This study intended to find out the operations of the Nigerian capital market and evaluate the performance of the capital market in relation to...

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695. THE ROLE OF CAPITAL MARKET IN DEVELOPMENT OF NIGERIA ECONOMY

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Abstract

This project seeks to examine the role of capital market in development of Nigeria Economy.  This study investigate the techniques of bench marking of Nigeria capital market toward economic development of the nation and discuss the importance of bench marking to over come perceived weaknesses within the process. This study intended to find out the operations of the Nigerian capital market and evaluate the performance of the capital market in relation t...

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696. THE ROLE OF AUDITORS IN THE DETECTION AND PREVENTION OF FRAUD IN SOME SELECTED BUSINESS ORGANIZATIONS

1 Student Researchers

ABSTRACT

This project work investigates the role of auditors in the detection and prevention of fraud in some selected business organization. In carrying out this research work, textbooks were consulted for related literature as well as questionnaires and oral interview for collecting data. All essential departments relevant to the study were properly enlightened and the examinations of an auditor in areas of ramification were thoroughly dealt with. The study reveal...

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697. THE ROLE OF AUDITORS IN BANK FAILURE IN NIGERIAN BANKS

1 Student Researchers

ABSTRACT

The main focus of this study is to examine the role of auditors in bank failure in Nigeria Banks.The study adopted a survey research design and conveniently enrolled 80 participants in the study who are depositors in selected banks in Benin Metropolis. Well structure questionnaire which provided answer to the research questions was issued to the participant. A total of 77 responses were received and validated for the study.  Hypothesis was...

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698. THE ROLE OF AUDITORS AND THE METHOD OF INTERNAL CONTROL IN LOCAL GOVERNMENTS

1 Student Researchers

ABSTRACT

The subject of this research investigation is “The Role of Internal Auditor and the method of Internal Control in Local Government in Enugu state specifically. The objective of the study is to know whether the function of the internal audit department are performed in compliance with the established standards and policies and how much it have succeeded in achieving the objectives of the local government. The methods of data collection were interviews,...

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699. THE ROLE OF ACCOUNTING INFORMATION IN PRODUCTION DECISION MAKING

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 ABSTRACT

Managers make decision in order to choose from alternative course of action at a dynamic rate. This is done in order to achieve the set objectives of the firms in which they manage. To make these decisions, accounting information are used as a necessary guide.

Manufacturing firms make use of accounting information which have been complied from source documents, records and statement in accordance with systems. These information gathered are...

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700. THE ROLE OF ACCOUNTANT IN MANAGING AND LIQUIDATING DISTRESSED BANKS

1 Student Researchers

Abstract

This research work examines the role of accountant in managing and liquidating distressed banks. accountant plays a significant role in the Nigeria organizations whereby he investigates with the use of technological equipment in its assignment. The researcher employs primary data (questionnaire and personal interview) in its data collection. Hypotheses was analyzed with the use of z- test at 5% level of significance and the result reveal that a good accountant will assist i...

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701. THE ROLE OF ACCOUNTANT IN A CORPORATE FINANCIAL ORGANIZATION CASE STUDY OF FIRST BANK OF NIGERIA (OWERRI BRANCH) ACCOUNTING DEPARTMENT

1 Student Researchers

ABSTRACT

The research work “The role of accountants on the corporate performance of Financial organizations”, basically aims at ascertaining how financial accounting reporting has helped in advancing the objectives of corporate organizations. In the process, it investigated the effected that financial accounting bear on the performance of a business. Furthermore, if sought to ascertain the compliance of relevant statues by corporate organizations and the...

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702. THE ROLE OF A PUBLIC ACCOUNTANT IN THE FORMATION, ACQUISITION AND LIQUIDATION OF COMPANIES

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Abstract

The accountants, the business and the economy are inseparable. They are mostly needed in resolving various conflicting investment decision, initiating and co-coordinating, meaning economic development and growth. In Nigeria, this function has largely been restricted to the reporting role; Book-keeping, Accounting and Auditing play. This research is thus a search part for what it should be in enhancing economic development in the area of company formation and profitable busi...

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703. THE ROLE ACCOUNTING RECORDS ON THE PERFORMANCE OF SMALL SCALE INDUSTRIES IN NIGERIA

1 Student Researchers

Abstract

This research work examined the role of accounting record on the performance of small scale industries in Nigeria with special reference to selected Local Government Areas in Lagos State. The current trend and development in small scale industries in Nigeria prompted the interest of this research work. The objectives was to provide the means of improving managerial skills for effective and efficient running of small business, and to also provide means of ma...

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704. THE RELEVANCE OF ACCOUNTING INFORMATION IN DECISION MAKING PROCESS

1 Student Researchers

ABSTRACT

This research work was carried out to know the Relevance of accounting information in decision making process using United Africa Company (UAC) of Nigeria PLC as a case study. The objective of this study is to examine the usage level of accounting information and to show how accounting information assist in decision making, the purpose and significance of the study were highlighted, in addition the limitations and scope of the study was also discussed, rese...

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705. THE RELATIVE IMPORTANCE OF CORPORATE TAX AND VALUE ADDED TAX (VAT) AND THEIR EFFECTS ON THE ECONOMIC GROWTH IN NIGERIA

1 Student Researchers

ABSTRACT

One of the most commonly   discussed issues in Economics is how tax rates relate to economic growth. An effective tax system ought to satisfy the twin purposes of raising maximum revenue as well as encourage production. In light of this, the research examined the nexus between the Nigerian Tax System and economic growth using correlation method and Granger Causality to establish the relationship. it revealed that the tax system has no significant...

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706. THE EFFECTS OF INVENTORY MANAGEMENT IN MANUFACTURING COMPANY

1 Student Researchers

ABSTRACT

The technique of inventory control is indispensable going by their impact in contributing, promoting and ensuring efficiency and effectiveness in any organization. In actual practice the vast majority of manufacturing companies suffer excessive inventories than are necessary. Therefore, inventory control process is much more complex than the uninitiated understand. In fact, inventory control is perceived as little more than a clerical funct...

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707. THE EFFECTIVENESS OF AUDITING AND ACCOUNTABILITY IN THE PUBLIC SECTOR

1 Student Researchers

ABSTRACT

The study dealt on the effectiveness of auditing and accountability - in the public sector. The rapid development financial management initiative in public sector and financial control has led to the need for improved performance measurement, reporting and individual accountability. The researcher tested five hypotheses which stability results mat states that. An audited work must be independently examined, opinions must be expressed by a q...

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708. TAXATION AS AN INSTRUMENT OF FISCAL POLICY IN NIGERIA

1 Student Researchers

ABSTRACT

This research work is an attempt to examine how taxation is used as a fiscal policy tool in planning, controlling and co-ordinating the tempo of some of the activities of the economy. It has been made for all those who may be interested in carrying out a study on issues like re-distribution of income; inflation control; resource re-allocation and protection of infant industries. However, the research study made use of primary data analysis and questionnaire...

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709. TAX PAYERS PERCEPTION ON VALUE ADDED TAX SYSTEM IN NIGERIA

1 Student Researchers

ABSTRACT

 The instability of the Nigerian economy partly due to fluctuations in international oil prices led to suggestions and decisions that had been made which led to the introduction of value Added Tax (VAT) in 1993.

 This thesis work entitled “Tax Payers perception on Value added tax system in Nigeria” aimed at assessing whether or not the introduction of VAT has been a success.  

 Research methods adopted in...

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710. SELF ASSESSMENT AND VOLUNTARY TAX COMPLIANCE IN NIGERIA

1 Student Researchers

ABSTRACT 

The purpose of this project is to examine the level of acceptability between the self-assessment scheme and voluntary tax compliance. A sample size of 320 taxable adults were selected from Benin city, Edo state in Nigeria as representative of the taxpayers population. Chi-square tool of analysis was adopted to test the hypotheses. As a consequence, a significant relationship was revealed between religious beliefs and willingness to honour tax obligati...

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711. THE MANAGEMENT AND UTILIZATION OF TAX REVENUE

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Abstract

This research study deals on the “the management and utilization of tax revenue in Enugu State (a case study of Enugu State Board of Internal Revenue Enugu).

To start with, the statement of the problem, purpose of the study, research questions and hypotheses were formulated in chapter one based on the objective of this research work.

The research methodology provides an account for the research design, which serve...

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712. ACCOUNTING INFORMATION AND ITS IMPACT ON NON-PROFIT MAKINGS ORGANIZATION IN NIGERIA

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 Statement Of Problem

The persistent increase in cost of ineffective management of accounting information in church has caused schisms, folding up, breaking away and springing up of mushroom churches.

This project proposes to examine whether the church can survive, grow, stabilize under this atmosphere.

To examine whether the inability of the pastor to keep adequate financial information is responsible for crisis and break u...

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713. TRIPLY ENTRY ACCOUNTING SYSTEM AND FINANCIAL REPORTING

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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 the firm has earned and spent over any given period of time. Double entry bookkeeping revolutionized the field of financial accounting during the Renaissance period. Whereas simple ledgers had long been the standard for record keeping for merchan...

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714. THE IMPACT OF TAXATION ON ECONOMIC DEVELOPMENT IN NIGERIA (2003 - 2012)

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BACKGROUND OF THE STUDY

One of the major functions of any government especially developing countries such as Nigeria is the provision of infrastructural services such as electricity, pipe-borne water, hospitals, schools, good roads and as well as ensure a rise in per capital income, poverty alleviation, maximize the utility of its citizens, improve their standard of living and so on.

According to Azubike (2009), tax is a major player in every society of th...

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715. THE IMPACT OF TAXATION AS AN AID TO ECONOMIC DEVELOPMENT IN ENUGU STATE

1 Student Researchers

ABSTRACT

The purpose of this study is to find out if actually there is an impact of taxation as aid to economic development and my study is based on the survey of Enugu State, using Oji River as a case study.  This research also became necessary in order to bring to the proper understanding of the enquirer the best ways to solve such problems connected with the taxation especially: what is taxable, which system of tax is acceptable, the rate of...

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716. THE IMPACT OF TAX AS A SOURCE OF REVENUE

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It is widely known that taxation is a source of revenue to the government and it is also a coercive exploration to the payers. It is also an instrument for the fiscal policy either for expectionary or contractionary.

When it is expectionary the government expenditure increases, the income increases, the consumption increases, thus resulting to investment multiplier and employment increase. In other way, increase in government expenditure lead to increase in taxation which can lead t...

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717. THE IMPACT OF STRATEGIC PLANNING ON FINANCIAL PERFORMANCE OF SMALL AND MEDIUM SCALE ENTERPRISES

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ABSTRACT

Strategic planning process determines the long-term objectives of an organization by developing and implementing decisions is critical for the survival of most institutions. Financial performance of small and medium scale enterprises in Nigeria has been found to be affected by strategic planning processes. This research purposed to study the impact of strategic planning on financial performance of&n...

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718. THE ROLE OF LOCAL GOVERNMENT IN NATIONAL DEVELOPMENT (A CASE STUDY OF LOCAL GOVERNMENT COUNCIL IN ANAMBRA STATE)

1 Student Researchers

ABSTRACT

This study was carried out to assess the role of the local government in national development. Specifically, the study sought to examine the extent to which the local government councils in Anambra State promote the course of national development and  how the local government councils in Anambra State can aid the course of national development. The study adopted the survey research approach. The findings from the study reveals that local governments se...

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719. IMPACT OF TAX REFORMS ON ECONOMIC GROWTH OF NIGERIA

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Abstract

This research examined the Impact of Tax Reforms on Economic Growth of Nigeria. Specifically, attempt was made to verify the relationship between federally collected revenue and specific tax revenue generation sources. The study employed annual time series data spanning the years (2005-2014). The various income taxes were used as a proxy for tax reforms and GDP as a proxy for economic growth.

The research adopted developmental res...

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720. IMPACT OF TAX ADMINISTRATION ON GOVERNMENT REVENUE IN A DEVELOPING ECONOMY

1 Student Researchers

ABSTRACT

 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 1973/74. This is unsustainable due to the fluctuation in the oil market which have in most cases pl...

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721. IMPACT OF SUSTAINABILITY REPORTING ON FINANCIAL PERFORMANCE

1 Student Researchers

ABSTRACT

The study examined the impact of sustainability reporting on the financial performance of selected quoted firms in Nigeria between 2012 and 2016.

Data for the study was generated from the financial reports of selected firms and was analyzed with the use of panel least square technique.

The findings of the study showed that: Expenditure on economic activities, which represents the costs incurred on production, distributio...

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722. PROBLEMS AND PROSPECTS OF PERSONAL INCOME TAX IN NIGERIA

1 Student Researchers

ABSTRACT

This Paper examines the problems associated with the Assessment and Administration of Personal Income Tax on Motorcycle riders in (UMUGUMA) Owerri West LGA Metropolis. The study uses descriptive survey to analyze the data. The paper utilizes the stratified random sampling technique in selecting. Two hundred motorcycle riders were randomly selected.

The main findings of the research are that, tax officials lack adequate training and experience in c...

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723. PROBLEM OF REVENUE SOURCE IN LOCAL GOVERNMENT ADMINISTRATION A CASE STUDY OF ANINRI L.G.A ENUGU STATE

1 Student Researchers

ABSTRACT

The topic for this project is problem of revenue source in local government administration, a case study of Aninri LGA of Enugu State. A number of research questions were formulated and structured questionnaire use for data collection from the staff of Aninir LGA. The collected data were organized in frequency tables and percentages used for analysis, the data revealed among other that the major revenue source in Aninri LGA. Were the federal and state statu...

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724. IMPACT OF REVENUE COLLECTION ON INFRASTRUCTURAL DEVELOPMENT IN NIGERIA

1 Student Researchers

Abstract

This research work was on “Revenue collection and infrastructural development in the Local Government areas of Akwa Ibom State. The aim of this paper is to evaluate the relationship between the internally regenerate revenue and the provision of water in the select local government areas of Akwa Ibom State. The population of this study is the entire 31 local governments in Akwa Ibom State. The sample size used in the study is 99 respon...

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725. POLITICAL LEADERSHIP AND CHALLENGES OF ECONOMIC DEVELOPMENT IN NIGERIA: A CASE STUDY OF THE GOODLUCK JONATHAN ADMINISTRATION

1 Student Researchers

BACKGROUND OF THE STUDY

The fundamental gains of economic development generally are manifested in the bettered and improved lives of the citizens of a nation through provisions of portable water supply, extreme reduction of poverty, low employment rates, high literacy rate, high quality educational system, sophisticated and well equipped health care service delivery, to mention but a few. To provide these facilities and infrastructure, countries of the world especia...

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726. IMPACT OF INVENTORY VALUATION METHODS ON THE PROFITABILITY OF CHAMPIONS BREWERIES

1 Student Researchers

Abstract

The research work titled “impact of inventory valuation methods on the profitability of Champion Breweries Plc”. The general objective of this study is to appraise inventory management and control in manufacturing firm. The specific objectives are to: examine the effectiveness of the various tools and techniques (Economic order quantity and Economic Batch Quantity) used by manufacturing firms in inventory management and ascertain the extents to...

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727. IMPACT OF MANAGEMENT ACCOUNTING ON FINANCIAL PERFORMANCE

1 Student Researchers

ABSTRACT

The main thrust of this study is to examine the application of management accounting and its application to organisational, planning, control and decision making. Specific objectives are: to ascertain whether management accounting information are provided at the right time for improved financial performance, to identify whether the management accounting information system is computerized, to eliminate the constraint affecting the application of management a...

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728. PETROLEUM PROFIT TAX AND CAPITAL EXPENDITURE OF THE NIGERIAN ECONOMY (A CASE STUDY OF LAGOS STATE)

1 Student Researchers

ABSTRACT

Petroleum Profit Tax is a major source of revenue for the Federal Government of Nigeria to meet its statutory obligations of ensuring the economic development of Nigeria. It assists the government to achieve the country’s macroeconomic objective in the areas of fiscal and monetary policies. However, it has been observed that non-provision of corporate social responsibilities in the communities where there is extraction of crude oil result into constan...

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729. PETROLEUM PROFIT TAX ADMINISTRATION IN NIGERIA: AN EMPIRICAL EVALUATION

1 Student Researchers

Abstract

This study investigates the Petroleum Profit Tax Administration in Nigerian: an empirical evidence for the period 2004 to 2008. Thus three research questions and objectives were formulated, two hypotheses were formulated to test the significant level we use the gross domestic product (GDP), Total Tax Revenue (TTR), and expected development (ED) as the explanatory variables. The sample covers all the economic sectors of the country, including the oil sector...

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730. IMPACT OF FISCAL ACCOUNTABILITY ON FINANCIAL MANAGEMENT OF PUBLIC SECTOR IN NIGERIA

1 Student Researchers

ABSTRACT

Fiscal accountability is central to public financial management. Public financial management cannot be realized without effective fiscal accountability. The study examined the impact of fiscal accountability on financial management of public sector in Nigeria. In specific terms, the study investigated the extent to which regulatory laws, compliance reporting and legislative control influence financial management of the Nigerian public sector. Questionnaire was used to colle...

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731. IMPACT OF DOCUMENT SECURITY AND INFORMATION RESOURCE MANAGEMENT ON THE ACCOUNTING SYSTEM

1 Student Researchers

Abstract

This study was carried out on impact of document security and information resource management on the accounting system. Chartered Institute of Bankers of Nigeria (CIBN) and some selected employee of First Bank of Nigeria PLC (FBN), Ikeja branch who are banking personnel as both Cash control/ management officers, tellers, lecturers that are into Accounting Discipline. In order to obtain relevant data, the research method adopted for the study was a survey me...

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732. THE IMPACT OF DEBT FINANCING ON FINANCIAL PERFORMANCE OF MANUFACTURING FIRMS IN NIGERIA

1 Student Researchers

ABSTRACT

Debt financing decision is among the key financial decisions that are taken by firms since debt financing has an impact on the financial performance. Leverage financing provides the borrower with an opportunity to finance an investment on a short term source at the same time spreading the cost of capital over time so as to meet the affordability and budgetary constraints. This study set out to determine impact of debt finan...

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733. NEED FOR EFFECTIVE STORE ACCOUNTING IN AN ORGANIZATION

1 Student Researchers

ABSTRACT

Organization may put the responsibility of store accountability on individual stock keeper or manager for the stock held in their charge. As a result of this, most organization rely on them to control store accounting. Stores accounting and safety is one of the important areas of concern in stores management as a result of the need to protect the company’s huge investment is stock. This study was undertaken to examine the need for store accounting. Th...

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734. MONETARY AND FISCAL POLICIES AS EFFICIENT TOOLS FOR ECONOMIC STABILITY WITH SPECIFIC TO CENTRAL BANK OF NIGERIA

1 Student Researchers

ABSTRACT

This research wok, treated monetary and fiscal policies as efficient tools for economic stability. This research work was done to examine the monetary and fiscal policies and ascertain how effective they have been in making the poor conditions of the rural area fair, to ascertain why there should be poor unemployment in the economy despite the existence and fiscal policies and to identify the country’s economic problems with a view to offer lasting so...

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735. MANAGEMENT AUDIT AS A TOOL OF ACHIEVING ORGANIZATIONAL OBJECTIVES

1 Student Researchers

ABSTRACT

This research work is conducted as part of the requirement for the award of a Higher National Diploma (HND) in financial studies (Accounting).

It highlights the authors effort in finding out the ways which management audit is used as a tool of achieving organizational objectives in our everyday organizations organizational objectives

The entire work is divided into five chapters, chapter one is an introductory analysis of the topic,...

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736. MANAGEMENT ACCOUNTING TECHNIQUES: A TOOL FOR DECISION MAKING IN AN ORGANIZATION

1 Student Researchers

ABSTRACT

This study was undertaken to examine management accounting techniques as a tool for decision making in management organization adopted by Plastic Footwear Industry Limited, Port Harcourt. In order to actualize these objectives, structural questionnaires were drawn and administered; personal interview method was also in conforming items that contained in the questionnaire. The first chapter of the study gave a general introduction and background of the study...

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737. LIQUIDITY MANAGEMENT AND PERFORMANCE OF MANUFACTURING COMPANIES

1 Student Researchers

Abstract

This project focused on liquidity. It manages the performance of a manufacturing company. The aim of this study is to help manufacturing companies to adopt every spared policy on administration of liquidity assets and closely monitor these policies for optimality. It was firmed that the inadequate current assets can jeopardize the profitability and survival of the survival of the company and firms must be in liabilities to be in business. Structured questi...

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738. LEASING AS A SOURCE OF FUND FOR CORPORATE ENTITIES

1 Student Researchers

ABSTRACT

Many companies are now accepting and engaging in the leasing business as an alternate source of funds. This research was designed to appraise leasing as a source of fund for corporate entities (a case study of 7up bottling company plc).

The questionnaire method was the tool used in data collection from 100 respondents out of which 80 were used for data analysis.

Results of the analysis showed that that Leasing is a source of funding for...

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739. INVESTMENT APPRAISAL TECHNIQUES AND THEIR APPLICATIONS BY FINANCE/ INVESTMENT HOUSES (A CASE OF UNION BANK PLC ENUGU URBAN)

1 Student Researchers

ABSTRACT

Events over the years have shown that investors present and potential wants to invest their funds in anticipation of good future returns INVESTMENT APPRAISAL TECHNIQUES and its resultant making of decision is critical to all investors (both institutional and individual investors) aspiring to expand their investment income.

The purpose of this write up arose from the need to determine whether:

- The theoretical investment evaluation...

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740. IMPACT OF COMPANY INCOME TAX ON ECONOMIC GROWTH IN NIGERIA

1 Student Researchers

ABSTRACT

This study examined the impact of companies’ income tax on economic growth (proxy by gross domestic product) in Nigeria. Secondary time series panel data was collected for the period 2005 to 2014 from the Statistical Bulletin of the Central Bank of Nigeria (CBN). The study employed Ordinary Least Squares (OLS) technique based on the computer software Windows SPSS 20 version for the analysis of data, where gross Domestic product (...

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741. INTERNAL CONTROL SYSTEM IN GOVERNMENT PARASTATALS

1 Student Researchers

Abstract

This study is examines the part played by internal control system in the management of Nigerian parastatals. It recognizes two main groups of players in Nigerian parastatals namely, administration and enforcement from which 100 officers responded to a validated questionnaire titled ‘Nigeria parastatals Participation Questionnaire’ which was validated and the reliability coefficient was found to be 0.71. Three research questions and two hypothes...

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742. INTERNAL CONTROL SYSTEM AS A FACTOR OF FRAUD PREVENTION IN NIGERIA FINANCIAL INSTITUTION

1 Student Researchers

Abstract

The main purpose of this study was to investigate the internal control system as a factor of fraud prevention in Nigeria financial institution. Two research Hypothesis were formed to guide the study. Review of literature was gathered to expose the researcher to what has been done in this area and to provide a good theoretical frame work for the study. Descriptive survey research design used was used to gain insights. The result of the findings revealed tha...

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743. INTERNAL CONTROL IN AN EXAMINING BODY A CASE STUDY OF WEST AFRICAN EXAMINATION COUNCIL ENUGU ZONAL OFFICE

1 Student Researchers

ABSTRACT

The purpose of this study is to examine internal control in WAEC examinations. The study investigates key problems in internal controls regarding of competency of internal supervisor, scope of control work, independency of the supervisor, WAEC perception about the internal control, implementation of control recommendation and the available punishments for violations of internal control procedures effectively applied in the administration. This descriptive r...

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744. INDEPENDENCE OF AUDITORS AND RELIABILITY OF FINANCIAL REPORTS IN BANKING INDUSTRY

1 Student Researchers

 

 

 

ABSTRACT

There has been celebrated cases of corporate frauds and financial misappropriation in Nigeria’s big corporations. The series of frauds have left a sense of doubt about the “unbiasedness” of external auditors to render an attest function on the credibility of published financial statements. In this light, this research sought to empirically investigate the Independence of auditors and relia...

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745. IMPLICATIONS OF THE IMPLEMENATATION OF THE TREASURY SINGLE ACCOUNT ON THE PERFORMANCE OF COMMERCIAL BANKS IN NIGERIA

1 Student Researchers

Abstract

This paper investigated the impact of Treasury Single Account (TSA) on Banks’ performance in Nigeria. Secondary data were obtained from Central Bank of Nigeria (CBN) Statistical Bulletin covering pre and post implementation years (2012 to 2017). The dependent variable was represented by Deposit Money banks’ liquidity ratiowhile the independent variable was represented by Federal Government Deposits at the Deposit Money Banks. The study used corr...

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746. ACCOUNTING METHODS MANAGEMENT AS A TOOL FOR DECISION MAKING

1 Student Researchers

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 questionnaires were drawn and administered; personal interview method was also in conforming items that contained in the questionnaire. The first chapter of the study gave a general introduction an...

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747. AN ASSESSMENT OF INTERNAL CONTROL SYSTEM IN A COMPUTERIZED ACCOUNTING ENVIRONMENT

1 Student Researchers

Abstract 

The essence of this study is to assess an internal control system in a computerized accounting environment. The study used of both primary and secondary sources of data to obtain information, for the primary sources, questionnaire, observation and interview method was used, while for the secondary data, the use of text books and journals was adopted. The findings of the study showed that the introduction of computerized accounting and auditing is nee...

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748. AN APPRAISAL OF INVENTORY MANAGEMENT AND CONTROL IN MANUFACTURING FIRMS. A STUDY OF NIGERIA BREWERIES AND UNILEVER PLC.

1 Student Researchers

ABSTRACT

The research work titled “Appraisal of Inventory Management and Control in Manufacturing Firms”. The general objective of this study is to appraise inventory management and control in manufacturing firms of some selected manufacturing firms. The specific objectives are to: examine the effectiveness of the various tools and techniques (Economic order quantity and Economic Batch Quantity) used by manufacturing firms...

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749. ADEQUACY AND EFFECTIVENESS OF FINANCIAL CONTROL IN THE PUBLIC SECTOR  

1 Student Researchers

ABSTRACT

This research was aimed at finding out the adequacy and effectiveness of financial control in the public sector in Nigeria. The population for the study entails all the workers in the State Board of Internal Revenue in Bayelsa State. Nigeria. Out of which the sample size was selected using the Taro Yamani’s sampling techniques. Data for this study were primarily and secondarily sourced. Linear regression analysis was used to analyse the data collected...

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750. ACCOUNTING SKILLS REQUIRED BY BUSINESS EDUCATION GRADUATES FOR SUSTAINABLE ENTREPRENEURSHIP

1 Student Researchers

Abstract 

The major purpose of the study was to determine the accounting skills required by Business Education graduates for sustainable entrepreneurship in Enugu State, Nigeria. Five research questions and five null hypotheses were formulated to guide the study. Descriptive survey design was adopted for the study. Four hundred and fifty four (454) business education lecturers and graduates in entrepreneurship businesses in Enugu state under Smal...

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751. ACCOUNTING INFORMATION, CONCEPTS AND APPLICATION FOR PLANNING AND DECISION MAKING

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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 questionnaires were distributed to the employee who made up the  sample size got much co-operation from the respondents but it must be stressed that some staffs were either too busy due t...

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752. ACCOUNTING INFORMATION AS A TOOL FOR MANAGEMENT DECISION MAKING  

1 Student Researchers

ABSTRACT

  This research work highlights the result of a research carried out to examine the relevance of accounting information to management decision making in First Bank of Nigeria Limited, Abdullahi Fodio Road Branch. A substantial aspect of the study involved collecting data through the instrumentation of questionnaires and interview. The data collected were classified, analysed and the percentages of the findings presented in a table. The hypothesis was then statistically...

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753. ACCOUNTING INFORMATION AS A TOOL FOR MANAGEMENT DECISION MAKING IN ORGANIZATION (A CASE STUDY OF ANCHOR INSURANCE COMPANY LIMITED UYO)  

1 Student Researchers

ABSTRACT

This study was carried out  on accounting information as a tool for management decision making in organization using anchor insurance company limited uyo as case study To carry out the study. Nine research questions were posed. The study adopted a descriptive survey design. The study was done in Uyo, Akwa Ibom State. The population of the study comprised of staff of  anchor insurance company limited uyo. The population size of the study was 65. Th...

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754. ACCOUNTING AS A BASIS FOR MANAGING PUBLIC EXPENDITURE (A CASE STUDY OF STATE EDUCATION COMMISSION ENUGU)  

1 Student Researchers

ABSTRACT

The society at large views public money as an opportunity to enriching themselves since it is not for any body beside it is our nation cake as always stated. People with questionable intentions makes good use of this opportunity in looking away most of this funds which were kept under their control as leaders.

It is on the above points, that the research had carry out a critical research with a view to knowing the extent of accountability in the p...

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755. ROLE OF ACCOUNTING INFORMATION ON SMALL AND MEDIUM SCALE BUSINESS IN NIGERIA

1 Student Researchers

ABSTRACT

The relevance of SME-sub sector in Nigeria’s economy has necessitated the need for empirical investigations into the nature of its financial challenges. This study evaluated the extent accountants can help to ameliorate the financial challenges of SMEs in Nigeria. It made use of questionnaire for collecting data from a sample of 348 selected out of a population of 2688 SMEs in Anambra state of Nigeria. Z-score, Chi-square(X2

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756. RELEVANCE OF FINANCIAL MANAGEMENT AND PLANNING ON SMALL SCALE BUSINESSES IN YOBE STATE

1 Student Researchers

ABSTRACT

This study was carried out to investigate the relevance of financial management and planning on small scale businesses in Yobe state  using selected small-scale businesses in Gashua as case study. Specifically, the study examined the role of financial management & planning on SMEs; the fact...

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757. PUBLIC SECTOR ACCOUNTING AND NIGERIA LOCAL GOVERNMENT COUNCILS (A CASE STUDY OF LOCAL GOVERNMENT AREA IN EDO NORTH SENATORIAL DISTRICT)

1 Student Researchers

Abstract

This research work is deliberately effort by the researcher to critically analyze and evaluate the system of accounting in the public sector of Nigeria local government vis-à-vis. The laudable objective for which this local government council of Edo North Senatorial district in view of the wide nature of this study. This project work was necessitated by the role in which local government play in the developm...

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758. STATISTICAL STUDY OF REPORTED CRIME CASES IN NIGERIA

1 Student Researchers

ABSTRACT

Crime is a public wrong. It is an act strongly disapproved by society. Crime includes murder, dacoities, fraud, rape, etc. Each society has its own perspective of defining crime. For commission of crime, there should be a criminal intention and a criminal act. No individual is a born criminal; the criminal intention and behaviour of an individual are a result of various social, economic, biological and psychological causes. This stu...

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759. INTERNAL AUDITING AND ITS SIGNIFICANCE ON THE PERFORMANCE OF INSURANCE FIRMS

1 Student Researchers

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 assist management in decision making. The study employed the descriptive survey design to determine in...

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760. FACTORS ASSOCIATED WITH MASS FAILURE OF STUDENTS IN ACCOUNTING IN SECONDARY SCHOOLS

1 Student Researchers

ABSTRACT

This study was on the factors associated with mass failure of students in the Accounting education in secondary schools in Igbo-Etiti L.G.A of Enugu State. Using simple random sampling procedures, the researchers drew 128 students and 50 teachers from nine state owned secondary school of Enugu State.

Questionnaires were used to elicit information from the respondents- Teachers and students on the problems associated with mass failure of secondary...

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761. EXAMINE THE ROLE OF FINANCIAL INSTITUTION IN AGRICULTURAL DEVELOPMENT IN NIGERIA WITH PARTICULAR REFERENCE TO NIGERIA AGRICULTURAL AND CO- OPERATIVE BANK ENUGU

1 Student Researchers

ABSTRACT

This project is an attempt to examine the role of financial institution in agricultural development in Nigeria with particular reference to Nigeria agricultural and co- operative bank Enugu. And to suggest ways by which they can be of better use to the nations. The project also made desperate attempt to get the view of some farmers.  Chapter one consists of the general introduction of the research topic, the statement of problems, the purpose of the re...

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762. EVALUATION OF THE EFFECT OF COST REDUCTION TECHNIQUES TO ACHIEVE PROFITABILITY IN AN INFLATED ECONOMY (A CASE STUDY OF NIGERIAN BREWERIES PLC)

1 Student Researchers

 

ABSTRACT

Cost reduction programme has become an important practice among manufacturing firm in Nigeria the Introduction of cost reduction programme has increased productivity, reduction of unit and total cost of production and an increased in the profitability and growth of manufacturing firm in Nigeria. It was in this line that this study aims at evaluating the effect of cost reduction techniques to achieve profitability in manufacturing firm in Ni...

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763. EVALUATION OF FRAUD CONTROL MEASURES IN THE NIGERIAN BANKING SECTOR (A CASE STUDY OF CENTRAL BANK OF NIGERIA, KADUNA BRANCH)  

1 Student Researchers

ABSTRACT 

The purpose of this topic evaluation of fraud control measures in Nigerian banking sector [a case study of central bank of Nigeria, Kaduna branch] is to aimed at finding practical means of eliminating, reducing the incidence of fraud in our banking industries and researcher used both primary and secondary source. Questionnaire and order interview were administered on a population of 350 person made up of both staff of central bank and management, the findings derives...

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764. EVALUATE THE USE OF COMPUTER IN TEACHING AND LEARNING OF BASIC TECHNOLOGY AT THE SECONDARY SCHOOL IN ORUMBA SOUTH LOCAL GOVERNMENT AREA OF ANAMBRA STATE

1 Student Researchers

ABSTRACT

This study assessed the use of computer in teaching and learning of Basic Technology in secondary schools in Orumba South L.G.A. Anambra State. The research work was as a result of ineffective usage of instructional materials in teaching and learning of Basic Technology by teachers because of their inability to interact with the teaching environment such as the use of computers. The sample for the study comprised of 300 students made up of 199 males and 101 females and 46 t...

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765. ETHICS OF TAX EVASION PERCEPTUAL EVIDENCE FROM NIGERIA

1 Student Researchers

ABSTRACT

The purpose of this study was to investigate the perception of tax evasion to the payment of tax on ethical reasons. A case study of some selected Local Government Area in Akwa Ibom State. Extensive review of the existing literature was made and relevant information was extracted. The Design of the study is descriptive field survey and observation method and the study was conducted at the selected Local Government Area in Akwa Ibom State. The instrument for...

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766. ETHICS AND ACCOUNTING PRACTICE IN NIGERIA

1 Student Researchers

ABSTRACT

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 was used for the study with an extensive reliance on primary data. The populations of the study consist of accountants, a...

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767. ENHANCING PUBLIC CONFIDENCE IN AUDIT REPORT OF FINANCIAL INSTITUTIONS IN NIGERIA

1 Student Researchers

ABSTRACT

The recent wave of corporate failures had been linked with corporate governance deficiencies in relation to false financial statements and misrepresentations together with unrealistic unqualified audit reports. Stock market financial analysts, corporate investors and other stake holders are all confused with the relationship between favorable audit reports and corporate failures in the business world. This concern had created distrust on the truthfulness o...

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768. FRAUD CONTROL IN THE LOCAL GOVERNMENT SYSTEM, CHALLENGES AND PROSPECTS

1 Student Researchers

ABSTRACT

This work titled “Fraud Control in the Local Government System; Challenges and Prospects; A Study of Ebonyi Local Government Area (2003-2014)” was aimed at ascertaining the extent to which Ebonyi Local Government Council keep adequate and reliable records of its activities, examining the extent to which auditing can help in minimizing fraud and mismanagement of resources among the local government workforce in Ebonyi Local Government Area among...

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769. FIRM LEVEL CHARACTERISTICS AND EFFECTIVE TAX RATE

1 Student Researchers

ABSTRACT

The broad objective of this contribution is to investigate which firm-specific characteristics impact on effective tax rates. In addition, the study provides an insight into how corporate governance helps to moderate the conflict of interest between resource owners and management in the area of effective tax planning Leaning on the positivist theory and the. To achieve the above objectives, we select a sample of 87 companies quoted on...

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770. FINANCIAL MANAGEMENT IN NIGERIAN PUBLIC LIBRARIES

1 Student Researchers

Abstract

Financial management and Acquisition of information resources is an essential activity which is crucial to the satisfaction of the information needs of library users and the attainment of library objectives. This study examines the financial management and acquisition patterns of academic, special and public libraries in Benue State, Nigeria for a period of three years. The survey research design was adopted for the study while the total e...

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771. FINANCIAL ACCOUNTING THEORY AND PRACTICES AND CORPORATE GOVERNANCE IN NIGERIA

1 Student Researchers

Abstract

The project examines the link between financial accounting and corporate governance in Nigeria. The study main objective is to reveal the relevance of financial accounting theory and corporate governance or corporate performance. This work explains the level of compliance of firms to government regulation as it affects their governance practices. The primary source of data collection was used in gathering data from respondents. A structured...

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772. AUDITOR'S LEGAL RESPONSIBILITY AND ITS EFFECT ON ACCOUNTING PROFESSION

1 Student Researchers

ABSTRACT

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 independent examination of data, statements, records, operations and performances (financial or otherwise) of an enterprise for a...

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773. AUDITING EFFICIENCY FOR IMPROVING COMPANIES PERFORMANCES

1 Student Researchers

Background of study

Company performance is very important if such a company want to achieve its purpose of starting its business without positive impact of any organization, it means that the way of achieving the objectives when the business has commenced will be a difficult situation for that organization.  It is obvious that the performances of companies sis not unto expectation. That is why the researcher wants to know the impact auditi...

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774. AUDITING AS AN INSTRUMENT FOR ENSURING ACCOUNTABILITY: A CASE STUDY OF CATHOLIC INSITUTE FOR DEVELOPMENT, JUSTICE AND PEACE AND CARITAS (CIDJAP)

1 Student Researchers

ABSTRACT

Over the years and specifically from the last two decades to date, there have been high clamour by different organizations both governmental and non-governmental organizations for introduction of auditing into their organizations.

Auditing which is an indispensable aspect of accounting is as vital as breath itself, for it has greatly improved the efficiency of many organizations through the birth of efficient accountability. ...

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775. AUDITING AS AN INSTRUMENT FOR ORGANIZATIONAL SUCCESS

1 Student Researchers

ABSTRACT

Auditing is continually changing and developing to meet the needs of the business environment it serves. The role of auditing towards organizational success have attracted comment on the front pages of national newspapers, rather than in just the financial pages have even led on occasion to question and statement in parliament. This coverage has not always been good news for the auditing profession, but it does indicate a heightened awareness in society of...

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776. AUDIT TENURE AND QUALITY OF FINANCIAL REPORTING IN NIGERIA

1 Student Researchers

Abstract

Measurement of audit quality over the years has been treated thoroughly. The relationship between audit tenure and audit quality is treated in this research. The research instrument used in collecting data is the questionnaire, which is a primary method of data collection. The analytical instrument used is the Pearson’s correlation technique. The co-efficient observed are weak negative (-0.149), weak positive (0.026) and weak negative...

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777. ASSESSMENT OF ACCOUNTING PERSONNEL IN SELECTED SMALL AND MEDIUM ENTERPRISES

1 Student Researchers

Abstract

The objective of this research study is to assess accounting personnel in selected small and medium enterprises in Edo State, Staffing is one of the most important functions of management. It is an aspect of human resource management that include finding sufficient number of people who will take up employment in the business enterprise and selecting from the number of those who would be offered employment. The staffing function is housed in the human resour...

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778. ASSESSMENT OF AUDIT EXPECTATION GAP IN NIGERIA, AUDITOR’S CONNECTION.

1 Student Researchers

ABSTRACT

 This research set out to find out the auditor’s connection to audit expectation gap in Nigeria. Two hypotheses were formulated and tested in the course of this study. A survey design approach was adopted for the study .Out of a population of 23,324, 159 ICAN

MEMBERS were randomly selected. The t- test statistic and the Chi square were used to test the hypotheses of the study.  The study found out, among others, that 24 out of the...

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779. EFFECTS OF FINANCIAL ACCOUNTING REPORTING ON MANAGERIAL DECISION MAKING

1 Student Researchers

Abstract

Accounting reporting is necessary to understand financial situation of the firm and used as the basis of decision making. The purpose of this research was to study the effect of accounting reporting on management decision making NBC plc, Enugu state. The researcher used a survey research design to study accounting information and its relationship with decision making in NBC plc, Enugu state. For the purpose of this study the study population consisted of 2...

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780. APPRAISAL OF FINANCIAL REPORTING PRACTICES OF PENSION FUND ADMINISTRATORS IN NIGERIA

1 Student Researchers

ABSTRACT

The divergent opinion on the financial reporting practice of pension funds administrators has been an ongoing issue. Academic scholars overtime have been groping with what factors drive the financial performance of pension funds administrators which still remains unestablished. Hence, this study determines the effect of financial reporting practices on the financial pension funds administrators in Nigeria. The study employed correlational research design w...

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781. APPLICATION OF COST ACCOUNTING TO MANAGEMENT PLANNING, CONTROL AND DECISION MAKING

1 Student Researchers

Abstract

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. The researcher has used both descriptive and analytical methods which suit the nature of the present study which is mostly based on field work and the theoretical underpinnings. A group of previous studies related to the subj...

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782. AN EMPIRICAL ANALYSIS OF THE VALUE OF ACCOUNTING INFORMATION SYSTEM IN AN ORGANIZATION (A CASE STUDY OF NIGERIAN RAILWAY, ENUGU)

1

ABSTRACT

This study was conducted to analyse the value of accounting information system in organization. Specifically, the Nigeria Railway Corporation, Enugu state was selected for this study. A total of 25 respondents from the corporation constitute the sample size. The study employed the survey research design and ;the questionnaire was constructed to elicit answers from the enrolled participants. Evidence from the study reveals that there accounting information a...

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783. AN ASSESSMENT OF THE IMPACT OF EFFICIENT INVENTORY MANAGEMENT ON THE PERFORMANCE OF MANUFACTURING COMPANIES

1 Student Researchers

Abstract

The objective of this study was to examine the trend in inventory management in Guinness Nigeria, Plc investment. Relevant literature was reviewed. In this study, we specified a model which we estimated using Guinness Nigeria conceptually covering (1995 – 2010) period. This was done using ordinary least squares regression techniques and error correction mechanism. The result obtained from the estimation exercise were generally sa...

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784. ANALYSIS AND INTERPRETATION OF FINANCIAL STATEMENT AS A MANAGERIAL TOOL FOR DECISION MAKING

1 Student Researchers

Abstract

Financial Statement Analysis and Interpretation is a very vital instrument of good management decision-making in business enterprise. Good decisions ensure business survival, profitability and growth. Without financial statement analysis in investment decisions, an enterprise is likely to make decisions, which could spell its doom. Poor or lack of qualitative financial statement analysis could lead to investment returns, low profitability a...

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785. AN INVESTIGATION INTO ACCOUNTING POLICIES OF BANKS

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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 individuals, Izedonmi (2001) noted that banks help to allocate available resources by mobilizing funds from productive channels to finance investment activities in productive sectors and increase capit...

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786. A CRITICAL EXAMINATION OF HUMAN RESOURCES ACCOUNTING AS A TOOL FOR MEASUREMENT OF HUMAN CAPITAL

1 Student Researchers

Abstract

This study critically examined human resources accounting as a tool for measurement of human capital in Access Bank of Nigeria Plc, from 2003 to 2012. Using the ordinary least square analytical technique, secondary data from Access Bank of Nigeria Plc were obtained. Findings revealed that there is a positive relationship between the indicators of human resource cost (training cost, development cost and number of staff) and the profit of the organization (A...

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787. A CRITICAL APPRAISAL OF ENVIRONMENTAL ACCOUNTING PRACTICES AND REGULATIONS IN NIGERIA ECONOMY

1 Student Researchers

ABSTRACT

The study is an investigation into the development of environmental accounting and disclosure practices of manufacturing companies in Nigeria with emphasis on Niger Mills Nigeria Plc Calabar, Cross River state. The data for the study were collected through questionnaires administered and the annual reports obtained directly from the companies under study. The study employed independent t-test and Analysis of Variance (ANOVA) in the test of hypotheses. The f...

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788. EFFECT OF VALUE ADDED TAX ON THE GROWTH OF NIGERIA

1 Student Researchers

ABSTRACT

This paper analyzed empirically the impact of Value Added Tax (VAT) on economic growth in Nigeria from 1994-2010. Data was collected from Central Bank of Nigeria (CBN) statistical bulletin. Ordinary Least Square techniques was used to estimate the model, which reveals a strong positive significant impact of VAT on economic growth in Nigeria. Therefore, this study recommends that the VAT should not be high on the infant industries, so as to enable them grow....

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789. EFFECT OF TREASURY SINGLE ACCOUNT ON MANAGEMENT OF PUBLIC FUNDS (A case study of federal establishment in Ekiti state)

1 Student Researchers

Abstract

The government is responsible for accountability to its citizens by providing effective and efficient services. To achieve this goal, the government enacted the Treasury Single Account Policy to mobilize government revenue. The purpose of this study is to assess the impact of the introduction of the TSA on public accountability and transparency in Nigeria's public sector. to see if the policy is capable of promoting government accountability. The study...

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790. EFFECT OF TAX EVASION AND TAX AVOIDANCE ON ECONOMIC DEVELOPMENT

1 Student Researchers

Abstract

This Research work attempts to look at the effect of Tax evasion and avoidance on economic development of Nigeria and its capacity to reduce tax revenue growth (A case study of Lagos State Internal Revenue Service). Tax is a compulsory levy imposed by government on income individual, firms and household. It was also find out that an individual tax evader or avoider may engage in it simply because he is unable to appreciate any benefit that would accrue to...

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791. EFFECT OF TAX ADMINISTRATION ON REVENUE GENERATION IN ENUGU STATE (A Case Study Of The State Board Of Internal Revenue Enugu State)

1 Student Researchers

Abstract

The level of revenue generated in the state has been in a declining form due to poor administration and collections of taxes and lack of proper return of accounts. These are the negative effects that affect government revenue generation which are targeted to meet her basic functions like provision of basic amenities for her citizenry in the state. The aim of this research study is to evaluate the effect of tax administration on revenue generation to...

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792. EFFECT OF ONLINE LOAN TECHNOLOGY ON INDIVIDUALS

1 Student Researchers

ABSTRACT

Online loan technology is a service provided by financial institutions in cooperation with mobile phone operators. It allows customers with busy lives to conveniently do their banking using their phones anytime. It is about getting banking services to the unbanked, those who do not have bank access or bank accounts, and those who are at the bottom of the economic pyramid often living in remote areas. The study sought to determine the effect of online loan t...

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793. EFFECT OF INTERNAL CONTROL SYSTEM ON RISK MANAGEMENT

1 Student Researchers

ABSTRACT

This study examine the effects of internal control system on risk management. The researcher consider employee of Nigerian television authority, Lagos centre as the population of the study. This research adopted descriptive design and quantitative approach. The data collection instrument used was questionnaire. The population of the study were staff of Nigeria Television Authority in Lagos state. Data was collected from the entire population. The study disc...

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794. EFFECT OF CORPORATE SOCIAL RESPONSIBILITY ON THE PERFORMANCE OF THE NIGERIAN BANKING SECTOR

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ABSTRACT

In the Nigeria society, corporate social responsibility (CSR) has been a highly contemporary issue to all stakeholders including the government, the corporate organization itself, and the general public. The study examined effect of corporate social responsibility on the performance of the nigerian banking sector. Specifically, the effect of corporate social responsibility on earnings per share (EPS) of Nigerian banks was tested. Effect of corporate social...

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795. EFFECT OF AUDIT REPORT ON ANNUAL FINANCIAL REPORTING QUALITY OF ORGANIZATION

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ABSTRACT

 

External auditors conduct an independent examination of a firm‟s financial statements, records and supporting documents and give opinion about the truth and fairness of the reports, and that the report is free from material misstatements and errors. While, this can be considered as a good control mechanism for ensuring the quality of corporate financial reporting, there is a great concern by the regulatory authorities and other stakeholders...

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796. EFFECT OF ACCOUNTING SYSTEM ON THE PERFORMANCE OF THE SELECTED NON PROFIT MAKING ORGANIZATION

1 Student Researchers

ABSTRACT

This study examines the accounting system on the performance of non-profit making organizations in Nigeria. The objective of this study was to find out if non-profit organizations (NPOs) has a proper accounting and internal control system and also to find out if the members of the non-profit organization are being exploited by the administrators. The data for this study were collected through questionnaire and personal interview. However, the questionnaire...

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797. EFFECT OF ACCOUNTING INFORMATION ON DECISION MAKING PROCESS

1 Student Researchers

ABSTRACT

This research work is on the impact of accounting information on decision making process, with a particular reference to the Anammco LTD Enugu. The research was geared towards understanding the operations in Anammco Ltd with an emphasis on decision making process. The problems, prospects and implications of the programme were also examined. The objective of the study is therefore to expose to various departments the proper way to embark on effective account...

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798. EARNINGS MANAGEMENT AND FIRM’S PERFORMANCE IN NIGERIA  

1 Student Researchers

Abstract

This research work assess earnings management and firm’s performance in Nigeria. In the course of this work four objectives and research question were formulated. Survey research was used and the populations was 100 workers drawn from Pitason shoe industry the results shows that corporate governance has an impact on earnings management of firms, earnings management has effect on firms profitability and there are implications of earnings management on...

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799. THE EFFECT OF INTERNET VALUE ADDED TAX ON E-COMMERCE IN NIGERIA

1 Student Researchers

ABSTRACT

This study was carried out to examine the EFFECT of online Value Added Tax on e-commerce in Nigeria. Specifically, the study examined if online Value Added Tax has any EFFECT on e-commerce in Nigeria. The study employed the survey descriptive research design. A total of 32 responses from FIRS Lagos State were validated from the survey. From the respons...

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800. DETERMINANTS OF DEPOSIT MONEY BANKS’ SHARE PERFORMANCE ON THE NIGERIAN STOCK MARKET

1 Student Researchers

Abstract

Share price is a reflection of a company’s performance and investors’ expectations about the future prospects of the firm. This study therefore investigates the determinants of deposit money banks’ share performance on the Nigerian stock market. This was with a view to providing empirical analysis of the variables affecting deposit money banks share performance in Nigeria. Secondary data obtained from the Central Bank of Nigeria statistica...

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801. IMPACTS OF ACCOUNTING SYSTEM IN PUBLIC SECTOR

1 Student Researchers

ABSTRACT

This study was carried out to examine the examine the impacts of accounting system in public sectors using Enugu State Ministry of Finance and Economic Development as case study. Specifically, the study was aimed at ascertaining if accountancy/accounting system in the public sector is effective and adequate. If accounting system in the publi...

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802. INFLUENCE OF IFRS ON FINANCIAL REPORTING QUALITY IN NIGERIA

1 Student Researchers

ABSTRACT

The study focuses on the quality process of International Financial Reporting Standard (IFRS) on a developing economy, with particular reference to Nigeria. The research work is based on the data obtained from literature survey and archival sources in the context of the globalization of International Financial Reporting and the quality of International Financial Reporting Standards (IFRS). The primary source of data collection which consists of pe...

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803. IMPROVING THE EFFECTIVENESS OF ACCOUNTING SYSTEM IN EDUCATION SECTOR

1 Student Researchers

ABSTRACT

This study was carried out on improving the effectiveness of accounting system in education sector using Auchi polytechnic as case study. To achieve this, four significant research objectives were formulated.  The survey design was adopted and the simple random sampling techniques were employed in this study. The population size comprise of all the staff of Auchi polytechnic. In determining the sample size, the rese...

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804. IMPROVING TAX AUDIT AND INVESTIGATION IN NIGERIA

1 Student Researchers

ABSTRACT

The study focused on  improving tax audit and investigation using Federal Inland Revenue Service (FIRS ) Lagos State as case study. Survey research design was employed for the study and with the aid of convenience sampling method, 80 participant was selected as the  respondent for the study. Well structure questionnaire was issued to the enrolled participants of which 77 of the instrument were retrieved and validated for the study. Data wa...

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805. CRITICAL APPRAISAL OF THE ACCOUNTING METHOD IN THE PETROLEUM/PETROCHEMICAL INDUSTRY

1 Student Researchers

ABSTRACT

Accounting has been described as the language of business. This is true; in fact it could be seen as the language of life because everybody is involved in accounting consciously or unconsciously in their daily life. The research work is on the topic “A Critical Accounting Appraisal of Accounting Method in the Petroleum/Petrochemical Industry. Accounting methods have been defined as the medium through which the fundamental accounting concepts a...

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806. CREDIT ANALYSIS AND LOAN MANAGEMENT IN BANKING INDUSTRY (A CASE STUDY OF FIDELITY BANK PLC ENUGU)

1 Student Researchers

ABSTRACT 

In business transaction, granting of credit facilities is quite universal. It is an acceptable method of financial business transaction and activities. Granting credit facilities to customers is a practice that cannot be avoided as long as business is concerned, to some sensitive sectors of the economy like banking industry, granting of credit and loans constitute their major earning that means, the larger the credit facilities, the fatter the interest receivable at t...

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807. CORPORATE SOCIAL RESPONSIBILITY: A NECESSITY TO NIGERIA BUSINESS ORGANIZATIONS

1 Student Researchers

ABSTRACT

The concept corporate social responsibility has generated a lot of controversy over the years. While some executives and economists argue that the business of business is business alone, some strongly believe that business should become more involved with public interest. This study is thus an attempt to have insight into the extent do which Guinness Nigeria Plc has been socially responsible to the needs of the different interest groups in the community in...

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808. COMPARATIVE ANALYSIS OF VALUE ADDED TAX REVENUE AMONG DIFFERENT SECTOR IN NIGERIA CASE STUDY OF FEDERAL INLAND REVENUE LAGOS STATE

1 Student Researchers

ABSTRACT

The research provides a conceptual and analytical study in comparative analysis of value added tax Revenue among different sector in Nigeria; focusing on the care study of federal Inland Revenue Lagos state. The study assesses the performance of the different sectors in the Nigeria economy in contributing to VAT revenue with a view to showcase their effect in economic growth.

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809. IMPLICATION OF INFORMATION TECHNOLOGY ON THE PRACTICE OF ACCOUNTING IN NIGERIA

1 Student Researchers

ABSTRACT

This proposed project work is to give in detail the usefulness of information as one of major requirement of management function which is also an essential ingredient that enhances efficiency and reduction in the work load if when handles ordinarily will cause much delay, has made possible for better control system put in place both within and outside any organization/business enterprise. This information technology has came into existence...

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810. CAPITAL STRUCTURE AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA

1 Student Researchers

Abstract

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 performance of listed manufacturing firms in Nigeria. The study formulated four hypotheses and used generalized least square multi...

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811. THE IMPACT OF PERFORMANCE MANAGEMENT ON THE PROFITABILITY OF MANUFACTURING FIRMS IN NIGERIA

1 Student Researchers

ABSTRACT

The study examined the impact of performance management on the profitability of manufacturing firms in Nigeria: A Case Study of Nestle Plc. The study sought to determine the impact of performance management components such as goal-oriented system, performance-based reward system, performance-oriented training system and performance appraisal on the profitability of Nestle Plc. The study employed the descriptive survey design. The data was generated through...

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812. IMPACT OF TRUE AND FAIR VIEW ON AUDITOR’S REPORT

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ABSTRACT

This research work aimed at examining the impact of true and fair view on auditor’s report with particular reference to Union bank Plc. These are the areas that the researcher concentrated while carrying out this research work. The first chapter is the introductory part of the research work. This chapter also contains the background of the study, statement of problems, research Question etc. Data for the study was sourced from...

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813. THE INFLUENCE OF POOR FINANCING ON THE OPERATION OF SMALL SCALE INDUSTRIES IN NIGERIA (A CASE STUDY OF SELECTED INDUSTRIES IN AWKA METROPOLIS)

1 Student Researchers

ABSTRACT

The every economy a critical look into it will reveal that the need and desire of people are sissified by numerous small-scale manufactures not withstanding the existence of big business organizations which are locally and internationally famous.

Small-scale industries contribute immensely in the growth and development of an economy through their contributions to the national income of suc...

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814. THE INFLUENCE OF NIGERIA ACCOUNTING STANDARD BOARD IN FINANCIAL REPORTING

1 Student Researchers

ABSTRACT

This study was carried out on the influence of Nigeria accounting standard board in financial reporting. To achieve this 5 research questions were formulated.  Respondents were obtained from Institute of Chattered Accountants of Nigeria. The survey design was adopted and the simple random sampling techniques were employed in this study. The population size comprise of the entire members of Institute of Chattered Accountants of Nig...

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815. THE INDISPENSABILITY OF ACCOUNTING SYSTEM IN THE CONTROL OF PUBLIC EXPENDITURE

1 Student Researchers

ABSTRACT

 

This project titled “the Indispensability of accounting system in the control of public expenditure (A case study of federal radio corporation of Nigeria, Enugu National Station) is seemingly an important study. this study is very essential especially in the present day where most establishment whether public or private are characterized by reports on increasing cases of fraud and misappropriation of...

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816. THE IMPORTANCE OF FINANCIAL ACCOUNTING LITERACY ON THE GROWTH, DEVELOPMENT, SURVIVAL, PRODUCTIVITY AND PERFORMANCE OF SMES IN KWARA STATE

1 Student Researchers

ABSTRACT

This study was carried out to examine the importance of financial accounting literacy on the growth, development, survival, productivity and performance of SMES in Kwara state using selected SMEs from three (3) selected local government in Kwara State  as the case study. Specifically, the study was aimed at determining the impact of financial accounting literacy on the growth of small and medium scale enterprises; and determi...

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817. THE IMPORTANCE OF ACCOUNTING ON ORGANIZATIONS EFFECTIVENESS

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ABSTRACT

Reference to the numerous problems facing the treasury in the quest to have an effective accounting system in pursuance of nations building this work is aimed at ascertaining the importance and significance of this government accounting system an identify causes of this ineffectiveness. This study covers the responsibilities and duties of federal ministry/department and implementation of the accounting principles rules and regulation for ef...

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818. THE IMPORTANCE OF ACCOUNTING CONCEPTS AND CONVENTIONS IN THE PREPARATION OF FINANCIAL STATEMENT

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ABSTRACT

This study was carried out to examine the importance of accounting concepts and conventions in the preparation of financial statement using Nigerian Breweries Plc, Surulere, Lagos State as a case study. Specifically, the study <...

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819. THE IMPLICATION OF NIGERIA VALUE ADDED TAX (VAT) ON THE PAYERS

1 Student Researchers

ABSTRACT

This study was carried out to examine the the implication of Nigeria value added tax (vat) on the payers  in Enugu. The study specifically highlighted its objective which is  the extent to which the tax in investigation , VAT will imply to the tax payers and final consumers.Thus the study is designed. Also the study investigate the implication which value added tax will have on the tax payers. And finally, The study...

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820. THE IMPLICATIONS OF TREASURY SINGLE ACCOUNT (TSA) ON THE NIGERIAN BANKING SECTOR AND ECONOMY

1 Student Researchers

ABSTRACT

This study was embarked upon by the researcher to ascertain the implication of the Treasury Single Account (TSA) on the Nigerian Banking Sector and the Nigerian economy as a whole. To achieve the set objective, data was sort both from primary and secondary sources. Questionnaire items were designed from the research questions to assist the researcher to draw meaningful conclusions. This study adopted the chi-squared as its instrument for da...

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821. THE IMPLICATIONS OF THE IMPLEMENTATION OF THE TREASURY SINGLE ACCOUNT POLICY ON THE PERFORMANCE OF COMMERCIAL BANKS IN NIGERIA

1 Student Researchers

Abstract

The study examined the implications of the implementation of the treasury single account policy on the performance of commercial banks in Nigeria. The study established that TSA is a unified structure of government bank accounts enabling consolidation and judicious management of government cash resources. The sample of the study comprised ten commercial banks in Nigeria namely Skye Bank, United Bank for Africa, Diamond Bank, First B...

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822. THE IMPACT OF ONLINE VALUE ADDED TAX ON E-COMMERCE IN NIGERIA

1 Student Researchers

 

ABSTRACT

This study was carried out to examine the impact of online Value Added Tax on e-commerce in Nigeria. Specifically, the study examined if online Value Added Tax has any impact on e-commerce in Nigeria. The study employed the survey descriptive research design. A total of 32 responses from FIRS Lagos State were validated from the survey. From the responses obtained and analysed, the findings revealed that online Value Added Tax has impact...

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823. THE IMPACT OF MONETARY POLICY ON NIGERIA ECONOMY

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Abstract

The earnest expectation of every economy over the year has been to attain the highest possible level of economic growth and development. This research work is on the ‘’Impact of Monetary Policy on Economic growth in Nigeria’’ between the period of thirty years (30) covered from 1980-2010. The Impact of monetary policy in an economy has been a continuous discussion in every economy especially developing economics whic...

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824. THE IMPACT OF MONETARY POLICY IN NIGERIA BANKING INSTITUTION

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Abstract

This study investigates the impact of monetary policy on Banking sector performance in Nigeria. This is to ascertain the factors that influence the banking sector performance using bank’s deposit liabilities as proxy for bank performance. The study period covers 36 years from 1970 to 2006, using selected indicator and employing the OLS regression technique. We tested the null hypothesis of no significant relationship between bank deposit liabilities and chosen indices...

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825. THE IMPACT OF INTERNATIONAL FINANCIAL STANDARDS (IFRS) ON THE QUALITY OF FINANCIAL STATEMENTS

1 Student Researchers

ABSTRACT

This study was carried out on the impact of international financial standards (IFRS) on the quality of financial statements using First Bank Plc as case study. To achieve this, five significant research objectives were formulated.  The survey design was adopted and the simple random sampling techniques were employed in this study. The population size comprise of all the staff of selected First Bank Branch in Abuja. In determining the sample size, the r...

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826. THE IMPACT OF INTERNAL AUDITING ON THE PROFITABILITY OF MONEY DEPOSIT BANK

1 Student Researchers

ABSTRACT

In this research work titled the impact of internal auditing on the profitability of money deposit bank with particular reference to First Bank Nig Plc. The researcher evaluated the impact of internal auditing on the profitability of First Bank Nig Plc. Data for the study was sourced from two main sources which include Primary and Secondary sources of data Collection. Primary data: questionnaires and oral interviews were used to collect information...

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827. THE IMPACTS OF DEVELOPMENTAL BANKING SYSTEM ON NIGERIA ECONOMY

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BACKGROUND OF THE STUDY

Banking service when it was introduced into Nigeria economy it had bring development to the doorstep of every citizen which 70 to 80 percent of Nigerians lives depends in socio-economical livelihood since partly phase of the banking system had impacted in the country development. This phase of development have revolved between rural areas and the urban areas. Money is said to be a life wire of civilization in a country....

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828. THE IMPLICATION OF COMMON CURRENCY FOR WEST AFRICAN COUNTRIES

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ABSTRACT

    This project research is primarily aimed at dealing with the implications of a common currency for West African countries. As the world is geared towards globalization, West African countries deemed it very imperative to adopt the use of common currency in the sub-region just like their European or Francophone counterparts.  

    The central focus of this research is to know the ex...

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829. THE IMPACT OF TRIPLY ENTRY ACCOUNTING SYSTEM ON FINANCIAL REPORTING

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ABSTRACT

The research proffers an assessment of the impact of triple entry accounting system on financial reporting, a study of bitcoins. It analyses triple entry accounting system and financial accounting, its functions and significance. The research projects triple entry accounting system and financial accounting as a unifying factor to enhance accounting firms and bitcoin users towards the accomplishment of easy transaction, proper recording...

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830. THE NATIONAL EFFECTS OF EXCHANGE RATE CHANGES ON FOREIGN DEBT SERVICE IN NIGERIA

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ABSTRACT

This Project is on the national effects of Exchange Rate changes on foreign debt services on Nigeria. It run over a time series of nine years and examines how fluctuations on exchange rate has made it difficult for the country’s debt services.

            The method use in dreaming these affects is the ordinary least square method of regression Technique. The work shows critically the ef...

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831. THE IMPACT OF TAXATION ON ECONOMIC GROWTH IN NIGERIA

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Abstract

This project is titled the effect of taxation on Nigeria Economic growth. The objective of the study is to determine and assess the effect of taxes towards the growth and development of the Nigerian economy. The survey research design was adopted, data were obtained from secondary sources and the use of simple linear regression as a statistical tool for data analysis. The major findings from the analysis of data and the testing of the hypot...

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832. THE IMPACT OF THE ADOPTION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (IPSAS) ON THE QUALITY OF PUBLIC SECTOR ACCOUNTING IN NIGERIA

1 Student Researchers

ABSTRACT

The development of any accounting system requires consideration of the underlying purpose of that system. In Nigeria, government accounting processes have been conducted within the general framework of the principles of fund accounting but the application of these principles to financial reporting has been a major challenge. This study examined the impacts of adoption of International Public Sector Accounting Standards (IPS...

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833. THE IMPACT OF THE ADOPTION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD (IPSAS) ON THE QUALITY OF PUBLIC SECTOR ACCOUNTING IN NIGERIA

1 Student Researchers

ABSTRACT

The development of any accounting system requires consideration of the underlying purpose of that system. In Nigeria, government accounting processes have been conducted within the general framework of the principles of fund accounting but the application of these principles to financial reporting has been a major challenge. This study examined the impacts of adoption of International Public Sector Accounting Standards (IPS...

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834. THE IMPACT OF TAX EVASION AND TAX AVOIDANCE IN NIGERIA ECONOMIC DEVELOPMENT

1 Student Researchers

ABSTRACT

Tax evasion and avoidance have bedeviled the Nigerian tax system right from the colonial times. While some have blamed the situation on the tax authorities, for not living up to expectation with regards to tax administration, others attribute it to the unpatriotic attitude of the taxpayers. It was in the light of these contending positions that the researcher carried out a research involving the state tax Authority in Abia state of Nig...

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835. THE PERSISTENT DEPRECIATION OF NAIRA (CASUSES AND POSSIBLE SOLUTION)

1 Student Researchers

ABSTRACT

This study was carried out on the causes and possible solutions to the persistent depreciation of Naira. To achieve this significant research objectives were formulated.  The survey design was adopted and the simple random sampling techniques were employed in this study. The population size comprise of all the staff of CBN illorin branch, Kwara State. In determining the sample size, the researcher conveniently selected 67 respondents w...

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836. THE PERFORMANCE OF AN AUDITOR AND AUDITING IN NIGERIA ECONOMY

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BACKGROUND OF THE STUDY

An auditor of the evidence may describe an audit as an examination from which final revenue accounts and balance sheet of an organization have been prepared. In order to ascertain that they present a true and fair view of the summarized transaction for the period under review and of the financial state of the organization at the end date this enable the auditor to report their on.Therefore an auditor which is part of internal...

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837. PROBLEMS OF TAX COLLECTION IN NIGERIA

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ABSTRACT

This research work was carried out to examine problems of tax collection in Nigeria  using Uyo local government. The objective of this study is to examine the effect of tax collection on Uyo local government revenue. Also, find out if effective taxation system enhance Uyo local government. Furthermore,to investigate the authority responsible for collection of tax in Uyo local government. Lastly, To make useful suggestion...

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838. PROBLEMS OF FRAUD AND THEIR SOLUTIONS IN FINANCIAL INSTITUTION

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Abstract

There appears to be little doubt about the fact that frauds in banks are a matter of the greatest concern to accountant, the monetary/political authorities and the generality of Nigerians today. It is so for many reasons. The methods acquire sophistication by the day. The size increases in geometric progression. The people involved hitherto are among the respectable members of the church, the mosque, and the community. Also, the results of...

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839. PROBLEM AND PROSPECT OF FINANCIAL CONTROL TOOL

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ABSTRACT

The subject matter of this study is problem and prospect of financial control tool in organisation public sector in Owerri North Imo State. A research on this topic could not be more appropriate than new since all the workers in the civil services especially those involve in government finance operations are well acquainted with financial control. Therefore, the main motive of research was to look into the financial control in public s...

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840. THE ROLE OF ACCOUNTANTS IN THE PRIVATIZATION AND COMMERCIALIZATION  

1 Student Researchers

ABSTRACT

This research work is aimed at ascertaining the various role played by the accountant in the privatization and commercialization of pubic enterprise in Nigerian economy. It also focused on the information supplied by the accountant, its contribution to the success of privatization and commercialization exercise, and this shows that the accountant is important among other groups of professionals needed for the implementation of the exercise and they formed t...

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841. IMPACT OF TECHNOLOGY CHANGES IN ACCOUNTING PROFESSION

1 Student Researchers

ABSTRACT

This study was carried out to examine the impact of technology changes in accounting profession. Specifically, the study determined the nature of technology changes, determining the nature of the accounting profession, and determined the impact of Technology changes on the accounting profession. The study employed the survey descriptive research design. A total of 30 responses were validated from the survey. The study adopted the...

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842. THE ROLE OF BUDGETARY CONTROL AS A TOOL FOR COST CONTROL IN MANUFACTURING COMPANIES IN NIGERIA

1 Student Researchers

ABSTRACT

The study examined the role of budgetary control as a tool for cost control in manufacturing companies in Nigeria. The study sought to examine the impact of budgetary control on cost control. The sample of the study comprised of ten manufacturing firms registered with Nigeria Stock Exchange (NSE) namely Nestle Nigeria Plc, Unilever Nigeria Plc, Evans Medical Plc,  Beta Glass Plc, 7-UP Bottling Company Plc, Nigeria Breweries Plc, Nigeri...

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843. THE INFLUENCE OF FINANCIAL ACCOUNTING REPORTING ON THE MANAGEMENT OF A BUSINESS ORGANIZATION

1 Student Researchers

Abstract

This study sought to assess the influence of financial accounting reporting on the management of a business organization. Specifically, the  ,work was carried out to find out whether financial statement shows a true and fair view of Champion Breweries financial positions and establishes the relationship between financial accounting reporting and management of a business organization. A survey research design was used in the study and s...

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844. THE IMPACT OF FINANCIAL ACCOUNTING ON CORPORATE PERFORMANCE OF BUSINESS ORGANIZATIONS IN NIGERIA

1 Student Researchers

ABSTRACT

The research work “The impact of Financial Accounting Reporting on the corporate performance of Business Organizations”, basically aims at ascertaining how financial accounting reporting has helped in advancing the objectives of corporate organizations. In the process, it investigated the effected that financial accounting bear on the performance of a business. Furthermore, if sought to ascertain the compliance of relevant statues by corporate organizations and...

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845. THE IMPACT OF FINANCIAL ACCOUNTING ON CORPORATE PERFORMANCE OF BUSINESS ORGANIZATIONS IN NIGERIA

1 Student Researchers

ABSTRACT

The research work “The impact of Financial Accounting Reporting on the corporate performance of Business Organizations”, basically aims at ascertaining how financial accounting reporting has helped in advancing the objectives of corporate organizations. In the process, it investigated the effected that financial accounting bear on the performance of a business. Furthermore, if sought to ascertain the compliance of relevant statues by corporate organizations an...

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846. THE IMPACT OF FINANCE LEASE ON THE PERFORMANCE OF NIGERIAN BANKS

1 Student Researchers

ABSTRACT

The issue of inadequate capital remains one of the major challenges of business entrepreneurs in Nigeria. Business firms are constantly searching for ways to expand their operations and deliver quality services and increase revenue, while the new ones want to start in good shape but enough funding is not readily available. Leasing has been long established as a creative financing tool for the acquisition of capital assets. Over the years, leasing has grown into an industry...

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847. THE IMPACT OF FEASIBILITY STUDIES IN STARTING UP A NEW BUSINESS

1 Student Researchers

ABSTRACT

This project report studied the Impact of Feasibility Studies in Starting up a New Business, A Case Study of Selected Firms in Enugu State.  The study examined the content of a feasibility study, the relationship between feasibility study and a new business, ascertain the relationship between feasibility study and business performance among business firms in Enugu State, and identify the attitude of people towards carrying out feasibility studies befor...

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848. THE IMPACT OF EQUITY PURCHASE IN THE CAPITAL MARKET (2000-2007)

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Background Of The Study

  The role of the capital market in the revolutionisation of the economy cannot be over emphasize especially when one considers the high level of financial intermediation it conducts as regards its role in channeling funds in large amount from surplus areas to deficit areas.

The capital market refers to the market trading in medium and long term financial instrument with maturities which exceeds one year. In other words, it is...

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849. THE IMPACT OF EFFECTIVE PLANNING AND CONTROL ON THE PURCHASING ACTIVITIES OF A MANUFACTURING COMPANY (CABUARY LTD AS A CASE STUDY)

1 Student Researchers

ABSTRACT

A company will have stated objectives, but the individual manager must interpret what company officials actually say and do. For example: chief executive financial officers (CFOs), backed by the law of the land, will usually stress their responsibility to the stockholders. But the company’s objectives are usually composites of many decisions, resulting in various cross-functional compromises. So in actual practice the CFO’s goal is to balance the objectives of a...

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850. THE IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON PROFITABILITY IN NIGERIA BANKING INDUSTRY  

1 Student Researchers

ABSTRACT

The study aimed at examining  Corporate Social Responsibility in relation to banks in Nigeria with FBN plc in focus.Survey research design was employed for the study, using purposive sampling method forty-seven(47) respondent who are staff in Firstbank Ikeja branch was selected. Questionnaire was issued to them and thirty-nine (39) was retrieved and validated fro the study. Data was analyzed using frequency and tables which provided answers for the res...

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851. THE IMPACT OF COMPUTERIZATION IN THE GROWTH OF NIGERIAN ECONOMY (A CASE STUDY OF SOLIVE OIL MANUFACTURING COMPANY NIGERIA LIMITED)

1 Student Researchers

ABSTRACT

In Nigeria, provision of public infrastructure is grossly inadequate and poor. Necessary telecommunication services, as public infrastructure, needed for meaningful investment are lacking and, where found, are very costly. Teledensity in Nigeria is still very low.

The introduction of the GSM in Nigeria was to expand the teledensity in the country and to make telephone services cheaper and accessible to the common person as it had been introduced i...

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852. THE IMPACT OF CAPITAL BUDGETING ON ORGANIZATIONAL PERFORMANCE

1 Student Researchers

ABSTRACT

This study was intended to evaluate the impact of capital budgeting on organizational performance. This study was guided by the following objectives; To determine the nature of capital budgeting; to determine the nature of organizational performance; to determine the impact of capital budgeting on organizational performance; to determine the impact of capital budgeting on the performance of ondo state ministry of works. The study employed the descriptive an...

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853. IMPACT OF TAXATION ON SMALL SCALE BUSINESS IN A DEVELOPING ECONOMY

1 Student Researchers

Background Of The Study

Nigeria is a growing economy and following this ideology, the government can’t meet the need of every citizen and parastatal because of our population and inadequacy that came with the war, many lost properties business family etc. and the government lost stability and that price we are still paying till date.

Following this challenge various individuals decided they must move on with life and how did they ach...

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854. THE IMPACT OF ADVERTISING ON THE DEVELOPMENT OF THE MEDIA

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BACKGROUND OF THE STUDY

Advertising has been defined as “a powerful communication force and a vital marketing tool helping to sell goods and services, image and ideas…”(Wright1983:8).Advertising may also be seen as “a group of activities aiming at and including dissemination of information in any paid product or service to compel action in accordance with the intent of an identifiable sponsor.”(Doghudje 1985:8) .The advent of Advertisi...

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855. THE EFFECT OF ACCOUNTING INFORMATION SYSTEM (AIS) ON ORGANIZATIONAL PRODUCTIVITY OF FIRM

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ABSTRACT

This study was carried out to examine the the effect of accounting information system on organization performance in Nigeria. Specifically, the study determined the effect of accounting information system on organizational productivity, examined how accounting information system lead to better decision-making by managers, examined ascertained the role of accounting information systems and its potential contribution in tax computations, iden...

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856. THE IMPACT OF ACCOUNTING ON ORGANIZATION EFFECTIVENESS A CASE STUDY OF THE FEDERAL PAY OFFICE

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ABSTRACT

The need for keeping prompt and accurate record of transaction in the government services of the receipt and disbursement of public fund cannot be over-emphasized. This is why the officers of the Accountant –General of the federation in whose hands this duty falls, has over the years been engaged in the determination of procedure to achieve an optimum effectiveness of these recordings.The management of public fund regimes an appropriate and comprehens...

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857. THE IMPACT OF ACCOUNTING INFORMATION ON LENDING DECISION OF COMMERCIAL BANKS IN NIGERIA

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ABSTRACT

Most banks operating in Nigeria today are finding an increasing number of loans in their portfolios that have gone sour. The reasons for this undesirable situation vary as a result of bad loan decision at inception, deterioration later on or simply the effects of the economy. However, literature in the field of accounting has shown that accounting information is helpful in decision making not only in all spheres of business but also at all leve...

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858. THE EFFECTS OF INFORMATION AND COMMUNICATION TECHNOLOGY (ICT) ON ACCOUNTING SYSTEM

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ABSTRACT

The purpose of this research work is to assess the effects of information and communication technology on accounting system a case study of Access Bank PIc, Ikeja branch Lagos. The first chapter deals with introduction, purpose, significance, scope, limitation of study, statement of research problem, hypothesis and definition of terms. The second chapter deals with literature review i.e. the explanation of various texts, past research on ICT development, pr...

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859. THE EFFECTS OF GLOBAL FINANCIAL CRISIS ON JOB INSECURITY IN NIGERIA

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ABSTRACT   

The study examined the effects of global financial crisis on job insecurity in Nigeria. The other objectives set for the study are to ascertain the causes and effects of global financial crisis in the Nigeria using a case study of ECOBANK PLC. Primary data relating to the number of workers retrenched, profitability and turnover were collected from the Statistics Department of ECOBANK PLC. Also, the study made use of a well-constructed, validated and reliabl...

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860. MICROFINANCE BANK AS A CATALYST FOR RURAL DEVELOPMENT

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ABSTRACT

This study explores the immense role of the microfinance banks in the rural development in Nigeria. The researcher revealed  that  the  rate  at  which  rural dwellers deposit their  money  in  their  pillows  rather  than  in  microfinance  banks is high.  Data were collected through  primary  and  secondary  sources.  As regarded to pr...

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861. MERGER AND ACQUISITION AS A VIABLE OPTION FOR EFFECTIVE PERFORMANCE OF BANKING INDUSTRY IN NIGERIA

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ABSTRACT

The research centered on the merger and acquisition as a viable option for effective performance of banking in Nigeria using United Bank for Africa Plc as a case study. In carrying out the research, two (2) hypothesis were stipulated which basically questioned the significant of merger and acquisition on the performance of banks in Nigeria and the significant impact of merger and acquisition on the job performance of an employee in banking...

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862. MARKET INTEREST RATES AND COMMERCIAL BANK PROFITABILITY: (A CASE STUDY OF FIRST BANK OF NIGERIA PLC (2000 – 2004)

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Abstract

This study examined how interest rates affect the profitability of Commercial  banks in Nigeria. The study was based on country aggregate level annual data that covered a period of thirteen years 2000 to 2004 and made use of multivariate regression analysis under an econometric framework. The Augmented Dickey and Fuller unit root test results indicate that the series are either I(0), I(1) or I(2) stationary. The estimated results show that Maximum lending rate, Re...

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863. LIQUIDITY, FOREIGN EXCHANGE FLUACTUATION AND FINANCIAL PERFORMANCE IN NIGERIA’S MANUFACTURING INDUSTRY

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ABSTRACT

This study examines liquidity, foreign exchange flunctuation and financial   performance in Nigeria’s manufacturing industry. This study commences with a brief introduction of the content, background and scope of the work. The objectives, research questions, hypotheses, review of relevant literature and applicable theories are fully discussed. The study adopts the use of secondary data from 10 manufacturing firms listed on the Nigeria stock exchange for five...

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864. THE EFFECTIVENESS OF INTERNAL CONTROL SYSTEM IN AN ORGANIZATION (A CASE STUDY OF DANGOTE GROUP OF COMPANIES)

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ABSTRACT

The study investigated the effectiveness of internal control system in an organization (A Case Study of Dangote Group of Companies). The study employed primary data collected from the employees of Dangote Group of companies in Lagos State. The primary data used for the study were collected through questionnaire administered to the respondents. The study employed use of Chi-Squared in analyzing the data collected in testing the hypothesis on the importance a...

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865. THE EFFECTIVENESS OF INTERNAL CONTROL SYSTEM AND IT’S IMPACT ON THE ACTIVITIES OF PRIVATE LIMITED COMPANIES

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ABSTRACT

The focus of this study is to examine the effectiveness of internal control system and it’s impact on the activities of private limited companies using Phinorma Nig Ltd Ngwo in Enugu State as case study.

The study adopted a survey research design and with the aid of convenient sampling techniques, thirty-six (36) participants who are staff Phinorma Nig Ltd Ngwo in Enugu State was enrolled for the s...

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866. THE EFFECT OF VALUE ADDED TAX ON REVENUE GENERATION IN NIGERIA (2011 – 2016)

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ABSTRACT

This study was carried out to examine the effect of Value Added Tax (VAT) on revenue generation in Nigeria (2011 – 2016). Specifically, the study examined effect of Value Added Tax on Revenue Generation in Nigeria, the benefits of VAT as a source of revenue in Nigeria, and the challenges of VAT as a source of revenue in Nigeria. The study employed the survey descriptive research design. A total of 32 responses were validated from the survey. From...

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867. THE IMPACT OF AUDITING IN THE PREVENTION OF FRAUDS IN THE NIGERIAN PUBLIC SECTOR

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Abstract

Internal audit system plays a key role  in the assurance chain towards accountability and control. therefore the purpose of this study is to provide evidence on the perception about the effectiveness of audit accoubtability in the Nigeria sector. In other to carry out a proper assessment, the research is centered on on the use of auditing to improving public sector management using national judical council Abuja. It  aslo ascertained the extent to which accountabi...

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868. THE EFFECT OF RISK MANAGEMENT ON BUSINESS PERFORMANCE

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ABSTRACT

The study examined the effect of risk management on business performance in Staco Insurance Plc in Lagos State.The survey research design was used in the study. The study made use of primary data to draw out information from the respondent which was sourced using questionnaire. The questionnaires were distributed directly to the targeted respondents within the population. The Taro Yamane formula for calculating sample size for population was adopted and...

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869. THE EFFECT OF RATIO ANALYSIS IN INVESTMENT DECISION

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ABSTRACT

This study dwells on The Effect of Ratio Analysis in Investment Decision in First Bank Nigeria Plc. The study begins with Chapter One to Chapter Five. Data were collected through questionnaire distributed to the workers. Percentage analysis and chi-square (X²) statistics test were also employed in data analysis. The study reveals that the effectiveness of ratio analysis in business decision making determines the level of liquidity and profitability of...

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870. THE EFFECT OF MANAGEMENT INFORMATION SYSTEM ON ORGANISATIONAL PERFORMANCE

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ABSTRACT

This study was carried out on the effect of management information system on organisational performance using NNPC, Benin City, as case study. To achieve this, two significant research objectives were formulated.  The survey design was adopted and the simple random sampling techniques were employed in this study. The population size comprise of all the staff of NNPC, Benin City, Edo State. In determining the sample size, the researcher conveniently sel...

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871. THE EFFECT OF INTERNAL AUDIT ON THE PERFORMANCE OF PRIVATE FIRMS (A STUDY OF ANAMBRA MOTOR MANAUFACTURING COMPANY)

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ABSTRACT

This study was carried out to examine the effect of internal audit on the performance of private firms using  anambra motor manaufacturing company as a case study. Specifically, the study was aimed at determining if internal audit ascertain the correctness of financial records; to determine the extent to which internal audit helps in enforcing compliance to rules and regulations regulating private sector accounting and au...

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872. THE EFFECT OF INTEREST RATE ON SAVINGS IN NIGERIA

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ABSTRACT

This study examined the effect of interest rates on savings in Nigeria Using multiple regression analysis. The study also carried out some diagnostic tests like heteroskedasticity, serial correlation test and stability test. This work made use of secondary data sourced from the central bank of Nigeria statistical bulletin from 1981 to 2014. The result of this regression analysis showed that the coefficient of interest rate was positive and the level of sign...

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873. INFORMATION AND COMMUNICATION TECHNOLOGY AS A TOOL FOR CREATING JOB OPPORTUNITIES IN NIGERIA

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ABSTRACT

Information and Communication Technology (ICT) has become a major tool for gaining competitive advantage in the corporate world and as such has been integrated into the operations of most high performing organizations in every economy. This study on the Information communication and technology (ICT) as a tool for creating job opportunities in Nigeria will cover various sub sections of ICT that youths can take advantage of to be self employed. The...

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874. THE EFFECT OF INFORMATION TECHNOLOGY SYSTEM ON THE GROWTH OF SMES IN NIGERIA

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ABSTRACT

This study was carried out to examine the effect of information technology system on the growth of SMEs in Nigeria using 40 selected SMEs in Ilorin, Kwara State as a case study. Specifically, the study was aimed at Evaluating the relationship that exist between information technology and the profitability of SMEs in Kwara state; examine the major constraints of information technology adoption by SMEs in Kwara...

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875. THE EFFECT OF INFLATION ON INCOME MEASUREMENT AND THE EFFECT ON LOW INCOME EARNERS

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ABSTRACT

Having looked at the present trend in the Nigerian economy it is very obvious that price of items has continued to raise especially food related items. A special reference will be on the impact of inflation in income measurement and the effect on low income earners (A case study of Lagos state). The work is divided into five chapters one focused on the introduction and definition of the problem presented by the study chapter two dwelt on the review of related literature. Ch...

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876. FRAUD AND FRAUD CONTROL IN A COMPUTERIZED ACCOUNTING SYSTEM

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ABSTRACT

Fraud has been identified as the major cause of distress and unprogressive nature of most business organization in the country.  Even though, there are intelligent people who work round the clock to fault the system; but there are more intelligent people who build on fraud check devices hence the computer. It is the aim of this study to find out fraud and fraud control in a computerized accounting system (A Case study of First Ban...

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877. FINANCIAL INFORMATION AS A TOOL FOR MANAGEMENT DECISION MAKING (A CASE STUDY OF BETA GLASS PLC)

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ABSTRACT

This study examines financial information as a tool for management decision making using beta glass plc as a case study. Specifically, the study appraises the nature of financial information, determines the nature of management decision making, and determines the role of financial information in management decision making in Beta Glass Plc. The study employed the survey descriptive research design. A total of 50 responses were validated...

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878. EFFECTIVENESS OF INTERNAL CONTROL IN A TRADING COMPANY

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ABSTRACT

This project titled Effectiveness Of Internal Control In a Trading Company was considered necessary because of the frauds which are perpetuated in trading companies recently. That was part of what led to the closure of some of them. Our findings revealed that Citiserve limited has similar experience before it was able to put in place checks and balances mechanism i.e Effecti...

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879. INVESTIGATION OF INFORMATION TECHNOLOGY AND SYSTEMS AUDIT

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ABSTRACT

This research tends to examine information technology and systems audit with reference to First Bank  Nigeria Plc. The research employ survey design and a simple random sampling technique was adopted for selection of respondents, the questionnaires were administered. A sample of thirty five (35) was drawn from the entire population. Data gathered from the respondents were presented on tables in percentage. Two hypot...

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880. INVESTIGATION OF LIQUIDITY MANAGEMENT IN MANUFACTURING INDUSTRIES

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ABSTRACT

The topic liquidity management in manufacturing industries is the inflow and outflow of liquidity in an organization to ensure that there is availability of funds meet up the firms’ short term financial obligation. Because of the need for increase efficiency in liquidity management especially in this period of high inflation rate that threatens the value of any ideal liquidity. Liquidity is the important current assets for operation o...

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881. INTERNAL CONTROL AS AN AID TO ACCOUNTABILITY IN THE PUBLIC SECTOR (A STUDY OF BIASE LOCAL GOVERNMENT AREA, CROSS RIVER STATE)

1 Student Researchers

ABSTRACT

In this study internal control as an aid to accountability in the public sector was researched on using Biase local government area, cross river state as the case study. The major objective of the study was to find out and understand how internal control aids accountability in the public sector and to explain those relevant topics, which will enable any reader to understand and appreciate the important of how internal control aids accountability. Questionna...

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882. INTERNAL CONTROL SYSTEM AS A TOOL FOR EFFICIENCY IN THE MANAGEMENT OF SMALL AND MEDIUM SCALE ENTERPRISES IN ILORIN

1 Student Researchers

ABSTRACT

The main objective of this study is to ascertain the efficiency of internal control system as a tool for the management of SMEs using Ilorin, Kwara State as case study.

Survey research design was employed for the study and with the aid of convenient sampling technique 80 participant was selected from 10 registered SMEs in Kwara was  selected for the study. 80 well structured questionnaire was issued to the respondent of 70 we...

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883. INTERNAL AUDITING AS AN INSTRUMENT FOR EFFECTIVE MANAGEMENT AND ACCOUNTABILITY OF FINANCIAL RESOURCES IN THE PUBLIC SECTOR

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ABSTRACT

This study was carried out  to Internal auditing as an instrument for effective management and accountability of financial resources in the public sector using Udi Local Government in Enugu State. The study adopted a survey research design and with the aid of convenient sampling method, the researcher enrolled 36 participants in the study who are civil servant in Udi local Government Area of Enugu State. A total of 30 resp...

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884. INTERNAL AUDIT AS AN INSTRUMENT OF MANAGEMENT CONTROL

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ABSTRACT

This study was carried out to examine internal audit as an instrument of management control using Lagos state judiciary, Lagos State. Specifically, the study examined  the need for assisting the financial statement of government parastatal i.e the importance of auditing to management of a government parastatals. At the end of this research work an attempt would have been made to look critically into the problems mentioned and thei...

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885. THE EFFECT OF FINANCIAL ACCOUNTING REPORTING ON THE CORPORATE PERFORMANCE OF BUSINESS ORGANIZATION

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ABSTRACT

This research work ‘’The Effect of Financial Accounting reporting on the corporate performance of business organization; basically aims at ascertaining how financial accounting  report has helped in advancing the objectives of corporate organization. In the process, it investigated the effects that financial accounting bear on the performance of a business. Furthermore, the sought to ascertain the compliance of relevant status...

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886. EFFECT OF TAX EVASION AND TAX AVOIDANCE ON ECONOMIC DEVELOPMENT

1 Student Researchers

ABSTRACT

This Research work attempts to look at the effect of Tax evasion and avoidance on economic development of Nigeria and its capacity to reduce tax revenue growth (A case study of Lagos State Internal Revenue Service). Tax is a compulsory levy imposed by government on income individual, firms and household. It was also find out that an individual tax evader or avoider may engage in it simply because he is unable to appreciate any benefit that would accrue to h...

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887. THE EFFECT OF DIVIDEND POLICY ON THE GROWTH OF MICRO FINANCE INSTITUTION

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Abstract

Despite years of theoretical and empirical research, dividend policy remains a source of controversy especially the aspect of the linkage between dividend policy and stock price. Its impact on shareholders wealth is still unresolved. This is in view of the fact that companies belong normally to different people or groups of people with individual views on the business and how to divide the firm’s profit which inturn affects how each of these diverse i...

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888. THE EFFECT OF COMPANY INCOME TAX ON NIGERIA ECONOMY

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ABSTRACT

The contributions of Company Income Tax (CIT) to any economy globally cannot be overemphasized. Apart from the revenue function it performs for the government, it is also used to assist the national government to achieve the country’s macro-economic objectives in the areas of fiscal and monetary policies. It has been observed over the years in Nigerian economy that the taxation derived from companies has been grossly understated due to the imprope...

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889. EFFICIENCY OF THE ELECTRONIC TAX SYSTEM, TAX COMPLIANCE, AND REVENUE COLLECTION

1 Student Researchers

ABSTRACT

This study examine the efficiency of the electronic tax system, tax compliance, and revenue collection in Lagos state, Nigeria. The study used cross-sectional survey design. Population of the study comprised of tax officials, SME employees, self-employed individuals. Data were Collected through the used f structured Questionnaire. Regression and correlation were used to analyse the data retrieved from the questionnaire. Among the findi...

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890. THE EFFECT OF CAPITAL STRUCTURE ON CORPORATE PERFORMANCES (A CASE STUDY OF SELECTED COMPANIES IN ONITSHA

1 Student Researchers

ABSTRACT

This study examined the effect of capital structure on corporate performance with reference to selected companies in Onitsha, Questionnaires and interviews were used to collect information from the selected companies in Onitsha, Anambra State.  Analysis and observations were made which gave rise to the validity of the conclusion at the end of the analysis, the major finding were:

1. That these is a relationship between c...

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891. THE EFFECT OF BAD AND DOUBTFUL DEBT ON THE LIQUIDITY OF UBA, KADUNA STATE

1 Student Researchers

ABSTRACT

The major energizer of economic and development in Nigeria since independence is the financial industry. The government has been formulating various monetary and fiscal policies commercial banks under the strict supervision of the Central Bank of Nigeria. To be able to pursue these policies towards ensuring methodical, economic, industrial and socio-political development, the need enough fund to support lending to various individual and corporate custom...

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892. THE EFFECT OF AUDITING IN THE DEVELOPMENT OF NIGERIAN ECONOMY

1 Student Researchers

ABSTRACT

The primary objective of carrying out this research was to have an overview of “The Effect of Auditing in the development of Nigeria Economy”.

Fifty subjects were used as the population for the research. This research work has been logically divided into five chapters.

The first chapter entails the aims and objective of the study, scope of the study, statement of research problem, statement of hypothesis and research questions and definition...

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893. THE EFFECT OF AUDITING AND INVESTIGATING IN SMALL SCALE BUSINESS ORGANIZATION

1 Student Researchers

ABSTRACT

This study was carried out to examine the effect of auditing and investigating in small scale business organization in First Bank Abuja. Specifically, the study examined   the extent of substantial domination of the accounting and financial management function by one person affect the organization’s internal control system. The study also  ascertain the extent of limitation on the effectiveness of internal control owing to the small num...

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894. THE EFFECT OF AUDIT QUALITY ON FINANCIAL PERFORMANCE OF NIGERIA DEPOSIT BANKS

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ABSTRACT

This study investigated the effect of audit quality on the financial performance of Nigeria Deposit Banks for the period of 2005 to 2015 (11years). Specifically, the study assessed the effect of audit report lag, audit fee, audit tenure, audit firm size on the financial performance of listed deposit bank in Nigeria. The study used secondary data obtained from the bank’s annual reports for the period of 11years (2005 to 2015). Ordinary...

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895. THE EFFECT OF ATM TECHNOLOGY IN NIGERIA BANKING INDUSTRY

1 Student Researchers

 

ABSTRACT

This study was carried out on the effect of ATM technology in Nigeria banking industry using Sky bank as case study. To achieve this 7 research questions were formulated.  The survey design was adopted and the simple random sampling techniques were employed in this study. The population size comprise of the entire Staff of Polaris Bank Enugu North Branch, Enugu State. In determining the sample size, the researcher purposively selected...

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896. THE EFFECT OF ACCOUNTING ETHICS ON THE QUALITY OF FINANCIAL REPORTS OF NIGERIAN FIRMS

1 Student Researchers

ABSTRACT

The study examines the relationship between accounting ethics 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 quality of financial reports of selected firms in the Nigerian brewery industry. Primary data was used in the study. The data were obtained from structured questionnaires administered to 120 accounting practiti...

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897. THE DEVELOPMENTAL ROLES OF FINANCIAL INSTITUTION IN ECONOMIC DEVELOPMENT IN ABIA STATE

1 Student Researchers

ABSTRACT

The paper examines interaction between financial development and economic growth in Abia State. The study highlighted to analyze practically the developmental roles of financial institution in economic development of Abia with Ministry of economic development, Umuahia as the case study. It was organized into five chapters to ensure systematic approach to the issue. Chapter one presents background of the study, statement of the problems, objectives of the st...

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898. THE CONTRIBUTION OF FINANCIAL INSTITUTIONS IN NIGERIA TO THE GROWTH OF MANUFACTURING INDUSTRY

1 Student Researchers

ABSTRACT

This project examined the Contribution of Financial Institutions in Nigeria to the Growth of Manufacturing Industry. The research adopted ex-post facto research method. Data was basically collected by secondary means through CBN Statistical Bulletin. Data gathered span 2005 to 2014. Three hypotheses were formulated and tested with the used of regression analysis. Based on the result of the analysis, the three null hypotheses were rejected and the alternate...

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899. THE CHANGES IN ACCOUNTING STANDARDS AND ITS IMPACT ON FINANCIAL STATEMENT

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Abstract

The project is a comprehensive study of the changes in Accounting standard, the impact on financial statement with a study of Guiness Nigeria Plc Benin Branch, Edo state. This project is aimed at determining the impact of Accounting standard on the users of financial statement and also the needs of the Accounting standard. Data were collected, through primary and secondary sources. The finding revealed that the changes in Accounting standard play a vital ro...

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900. THE ANALYSIS OF LOAN ADMINISTRATION IN FINANCIAL INSTITUTION IN THE NIGERIA ECONOMY

1 Student Researchers

ABSTRACT

 

The study  is an analysis of loan administration in financial institution in the nigeria economy. The methodology used is ordinary least squares (OLS), using P.C give 8.00 package. The findings from the study support the view that commercial bank loans are not getting   to red farmers. The commercial banks loan to Agricultural sector is positive and significant at 5% level, contributing 67.65 percent variations in Real...

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901. THE ADOPTION LEVEL OF MODERN MANAGEMENT ACCOUNTING TECHNIQUES BY SMALL AND MEDIUM SCALE ENTERPRISES (SMEs) IN KWARA STATE

1 Student Researchers

ABSTRACT

This study was carried out to examine the adoption level of modern management accounting techniques by small and medium scale enterprises (SMEs) in Kwara State. Specifically, the study was aimed at ascertaining the rate of awareness level of activity based costing technique in SMEs, if target costing technique have impact on the performance of SMEs and if the adoption of life cycle technique benefits SMEs. The study employed the survey descriptive resea...

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902. THE ACCOUNTING SYSTEMS IN LOCAL GOVERNMENT (A CASE STUDY OF SELECTED LOCAL GOVERNMENT IN IMO STATE)

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ABSTRACT

Various accounting system is being used by different organizations or firms to speculate and analyse their financial statue.

However, for an organization to know the system of accounting they will adopt depends on the kind of transaction/business or activities such organization engaged Nigeria my country. The problem of adopting a particular accounting system especially among the various local governments in the states, has a...

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903. THE ACCOUNTING SYSTEMS IN LOCAL GOVERNMENT (A CASE STUDY OF OBINGWA LOCAL GOVERNMENT AREA ABIA STATE)

1 Student Researchers

ABSTRACT

Various accounting system is being used by different organizations or firms to speculate and analyse their financial statue.

However, for an organization to know the system of accounting they will adopt depends on the kind of transaction/business or activities such organization engaged in Nigeria. The problem of adopting a particular accounting system especially among the various local governments in the states, has always been taken into consider...

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904. AN INVESTIGATION INTO THE IMPACT OF MULTIPLE TAXATION ON THE ACHIEVEMENT OF SMALL AND MEDIUM SCALE ENTERPRISE

1 Student Researchers

Abstract

This study is on the an investigation into the impact of multiple taxation on the achievement of small and medium scale enterprise. Over the years, small and medium scale enterprises (SMEs) have been an avenue of job creation and the empowerment of Nigerian citizens, providing about 50% of all jobs in Nigeria and also for local capital formation. However, the mortality rate of these small firms is very high. Among the factors responsible for these untimely...

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905. AN INVESTIGATION INTO THE IMPACT OF ACCOUNTING PRINCIPLES ON THE QUALITY OF FINANCIAL REPORTS OF FIRMS IN NIGERIA.

1

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 quality of financial reports of selected firms in the Nigerian brewery industry. Primary data was used in the study. The data were obtained from structured questionnaires administered to 120 accounting prac...

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906. DETERMINANT OF INTERNAL CONTROL SYSTEM EFFECTIVENESS IN A MANUFACTURING COMPANY

1 Student Researchers

ABSTRACT

The study sought to determine the effect of internal control system on financial performance of manufacturing firms in Tuyil pharmaceutical ltd. To achieve the objective of this study, the study used hypothesis testing research design. The study tested the following hypotheses: H1: Internal Controls and Financial Performance are positively related; H2: Internal Controls have a significant impact on Financial Performance. The population chos...

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907. SUCCESSES AND FAILURES OF PUBLIC SECTOR ACCOUNTABILITY IN NIGERIA FOR THE PERIOD 1991 – 2002

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Abstract

This course of study is centered on the appraisal of the success and failure of public sector accountability. This is to say that, the essences of public funds are the provision of social benefits to the people who contributed to it. It is therefore, important that the public administrator should be given a clear account of what they did with public funds, if the aim of such an administrator is to complete its tenure in the office this is because people can...

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908. AN EVALUATION OF FINANCIAL PROBLEMS AND PROSPECTS OF PRIVATIZATION IN THE NIGERIA ECONOMY

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Abstract

This work is designed to find out the financial problems and prospects of privatization in Nigeria, a case study of Nigeria Breweries Plc. The work therefore covers the background, significance and objectives of the study in chapter one. Which chapter two views issues dating to literature and tried to highlights it’s concepts and inceptions of privatization in Nigeria. Chapter three shows the research design and methodology and pointe...

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909. A STUDY INTO THE ISSUES, PROBLEMS AND PROSPECTS OF COMPUTERIZED AUDIT SYSTEMS

1 Student Researchers

ABSTRACT

This research is on the challenges of cost benefit analysis in a computerized auditing System. The purpose of this study is to enquire into the viability or other wise of computerized auditing Systems, with particularly reference to coca-cola Bottling Company, Enugu. The objective of the study is to ascertain if the introduction computer system may lead to industrial unrests as workers resists change. Also, the method used...

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910. TAX ADMINISTRATION IN NIGERIA; AN EVALUATION OF TAX EVATION AND AVOIDANCE

1 Student Researchers

ABSTRACT

This study aims to evaluate the causes and effects of tax evasion and avoidance in Lagos state and proffering solution to the menace of these tax irregularities. The total number of one hundred and fourth-five (145) was used to analyze the opinion of eligible tax payers in Lagos state. The hypothesis were tested on the relationship between the tax evasion and tax avoidance and the administration of taxation by the government and the relationship between tax...

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911. SUCCESSES AND FAILURES OF PUBLIC SECTOR ACCOUNTABILITY IN NIGERIA FOR THE PERIOD 1991 – 2002

1 Student Researchers

Abstract

This course of study is centered on the appraisal of the success and failure of public sector accountability. This is to say that, the essences of public funds are the provision of social benefits to the people who contributed to it. It is therefore, important that the public administrator should be given a clear account of what they did with public funds, if the aim of such an administrator is to complete its tenure in the office this is because people can...

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912. THE IMPACT OF TREASURY SINGLE ACCOUNT PROFITABILITY OF COMMERCIAL BANK IN NIGERIA, (CASE STUDY OF UBA PLC)

1 Student Researchers Quantitative

Background Of The Study

The Treasury single account is a banking arrangement that was put into place in order to control several accounts that were formed by various ministries, departments, and organizations (MDAs). The primary goal of a TSA is to guarantee that an effective aggregate control is maintained over the cash balances held by the government. The consolidation of cash resources via an arrangement with TSA makes cash management more conven...

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913. THE IMPACT OF PUBLIC SECTOR ACCOUNTING ON GOVERNMENT REVENUE GENERATION AND EXPENDITURE CONTROL ON PUBLIC FUNDS. CASE STUDY OF THE MINISTRY OF FINANCE IMO STATE

1 Student Researchers Quantitative

Background Of The Study

The public sector is made up of organizations in which the public, as opposed to private owners, has authority over them, and the provision of services, rather than profit, is the major focus of their operations. According to Ofurum (2015), it is difficult to make comparisons between the financial performance of the public sector and that of the private sector. This is due to the fact that public sector organizations serve mu...

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914. SOCIAL ACCOUNTING AND FINANCIAL PERFORMANCE OF LISTED(OR QUOTED) MANUFACTURING FIRMS IN LAGOS STATE OF NIGERIA

1 Student Researchers Quantitative

Background to the study

Social accounting is the branch of accounting that assists a business in being accountable to all of its stakeholders in all of its operations and activities. Social accounting practices are concerned with the gathering and dissemination of data - financial, quantitative, and/or qualitative - about an organization's interactions with society (Gray, Collison and Bebbington, 1998). Employment, training, and advancement of d...

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915. EFFECT OF IFRS ADOPTION ON SMALL AND MEDIUM SCALE ENTERPRISE IN NIGERIA ( A STUDY OF FRIESLAND CAMPINA WAMCO NIG PLC, SANA)

1 Student Researchers Quantitative

BACKGROUND OF THE STUDY

The globalization of economic activities has resulted in an increased demand for high quality, internationally comparable financial information that will guide companies and investors operating beyond borders. The International Accounting Standards Board (IASB) was prompted to develop a single set of global accounting standards that require comparable information in financial statements in order to assist participants in...

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916. THE ROLE OF ACCOUNTANT IN THE ECONOMIC DEVELOPMENT OF NIGERIA

1 Student Researchers Quantitative

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 of living over time, whether in advanced or less developed countries, nations, government superiors state of affairs or superiors they currently enjoy. Agbebuyi (2020) assert that to do this, intentional efforts must be taken to establish people-centered policies that increase the...

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917. AN ASSESSMENT INTO THE MANAGEMENT OF ACCOUNTING METHODS AS A TOOL FOR DECISION MAKING IN AN ORGANIZATION

1 Student Researchers Quantitative

BACKGROUND OF STUDY

Planning, organizing, staffing, directing, and managing are just a few of the tasks performed by an organization as part of its management process. According to Brech (2020), the best definition of management for everyday use is as follows: A social process that involves accountability for the efficiency, financial planning, and rules governing how a company operates in order to accomplish a certain goal or job. These duties inc...

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918. APPRAISAL AND CHALLENGES OF INTERNET BANKING SYSTEM IN NIGERIA BANKING ENVIRONMENT

1 Student Researchers Quantitative

Background of the Study

The application of information and communication technology concepts, techniques, policies and implementation strategies to banking services has become a subject of fundamental importance and concerns to all banks and indeed a prerequisite for local and global competitive banking. The advancement i-tech important role in improving service delivery standards in the banking industry. According to Olusegun, Ishola, & Ha...

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919. AUDITING AS AN AID TO ACCOUNTABILITY IN THE PUBLIC SECTORS (A CASE STUDY OF FEDERAL MINISTRY OF FINANCE AND ECONOMIC DEVELOPMENT)

1 Student Researchers Quantitative

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 auditing plays any significant role towards ensuring proper accountability and judicious use of fund set aside for various purposes and corporate objectives(Ejerel, 2012).

Some programmer...

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920. ACCOUNTING INFORMATION AND PERFORMANCE OF FINANCIAL INSTITUTIONS IN THE 21ST CENTURY BUSINESS ENVIRONMENT IN NIGERIA

1 Student Researchers Quantitative

BACKGROUND OF STUDY

Accounting is, at its core, a measurement and communication process that is utilized to report on the activity of organizations seeking both profit and non-profit seeking outcomes. In a nutshell, it refers to the academic discipline that focuses on the process of summarizing, documenting, analyzing, and interpreting economic events and other financial operations. Accountants are the ones responsible for carrying out this process....

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921. INVESTIGATION OF TAX EVASION AND AVOIDANCE AND ITS EFFECT ON NIGERIAN ECONOMY

1 Student Researchers Quantitative

 INTRODUCTION

A well-organized society, such as a country or state government, owes some basic responsibilities to the people it controls. These commitments take the shape of essential social amenities such as adequate roads, health, security of lives and property, housing, clean water, and so on. Citizens, for their part, owe the government an appropriate contribution in the form of a tax levy. Against this backdrop, the government levies...

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922. EXPLORATION ON THE IMPACT TAX AVOIDANCE AND EVASION TO THE ECONOMIC DEVELOPMENT OF A NATION, ABIA STATE AS THE CASE STUDY

1 Student Researchers Quantitative

Background of the study

Taxation is a financial concern, and paying it is a civil responsibility. It is the imposition of a financial burden on individual firms and corporations by the government. In general, the term tax refers to any contribution levied by the government on individuals and businesses in exchange for the use of government facilities or services. It is not a voluntary payment or donation, but rather an imposed contribution given in...

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923. EXAMINATION OF INVESTMENT AND TAXATION DURING ECONOMIC CRISIS PERIOD

1 Student Researchers Quantitative

BACKGROUND TO THE STUDY

Investment inflows, particularly foreign investment, are thought to have a favourable influence on a host country's economic growth via several direct and indirect pathways. According to Okpe.(2016), domestic investment is critical to achieving long-term growth and development. Thus investing is the allocation of money (or occasionally another resource, such as time) with the hope of future gain. A return is the pred...

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924. THE IMPORTANCE OF ACCOUNTING CONCEPTS AND CONVENTIONS IN FINANCIAL STATEMENT PREPARATION

1 Student Researchers Quantitative

BACKGROUND OF THE STUDY

Every single commercial organisation, regardless of whether it operates in the public or private sphere, was founded with the intention of accomplishing a certain set of goals. This may involve the maximising of profits, as is the situation in the private sector; alternatively, it may involve the timely and effective supply of critical services at a lower cost, as is the case in the public sector (Alexander & Britton 2021...

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925. EVALUATION ON TAXATION AS A MOTIVATION FOR GROWTH AND DEVELOPMENT IN NIGERIA

1 Student Researchers Quantitative

Background of the study

Responsible governments worldwide, whether at the federal, state, or local levels, are concerned with providing social goods and services to their populations. They are responsible for the upkeep of laws and orders within their countries, as well as the defense of their territorial integrity against foreign assault. A large sum of money is required to carry out these social obligations. Imposition of taxes is one of the key sources of funds a...

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926. EVALUATION OF THE IMPACT OF INTERNAL AUDITING ON THE PERFORMANCE OF INSURANCE FIRMS IN NIGERIA

1 Student Researchers Quantitative

Background of the Study

Globally, auditing is an independent review of an economic entity that is established by the management of the firm in order to examine the internal control system and report on its ampleness in terms of validity, economics, effectiveness, and the necessary effectiveness in using resources, tests, assessments, and so on. It is of the utmost importance to guarantee that the utilization of public funds is both economically and...

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927. EVALUATION OF NIGERIA CAPITAL MARKET STRUCTURE AND DEVELOPMENT (A CASE STUDY OF NIGERIA STOCK EXCHANGE NSE)

1 Student Researchers Quantitative

BACKGROUND OF THE STUDY    

The capital market performs for the economy, at the long-term end of the spectrum, the functions which the money market performs at the short-term end of the spectrum. Iimi, A. (2017) opined that This is because the money market is the short-term end of the Nigerian financial system, and the Nigerian capital market is the long-term end. Consequently, those who are short of funds and need to borrow for short-term p...

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928. EVALUATION OF MONETARY POLICY AND ITS IMPACT ON NIGERIA BANKING INSTITUTION

1 Student Researchers Quantitative

INTRODUCTION

Monetary policy is a scheme of intervention initiated by the monetary authorities, typically the central bank, to maintain and regulate the demand for and supply of money with the public and the public and the flow of credit with view to achieving predetermined macroeconomic goals

Currently, fiscal policy has been taken to be a very vital measure in controlling the Nigeria economy this is one of the principal functions of...

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929. EVALUATION OF INTERNAL AUDITING AS A MECHANISM FOR EFFECTIVE MANAGEMENT AND ACCOUNTABILITY IN PUBLIC SECTOR

1 Student Researchers Quantitative

BACKGROUND OF THE STUDY 

Recently, proper management and accountability of financial resources like funds in the public sector has begun to receive much prominence. This is primarily due to an increase in fraud and high inflation rates, which devalue idle or unaccounted cash and, more importantly, the failure of the goals of establishing such enterprises and extra ministerial departments. Okezie (2017) observed that most government es...

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930. E-COMMERCE IN NIGERIA AND THE IMPACT OF ONLINE VALUE-ADDED TAX

1 Student Researchers Quantitative

BACKGROUND OF THE STUDY

In many developing nations, such as Nigeria, the Value-Added Tax, sometimes known as VAT, has become an important source of revenue (Ijewere, 2022). In sub-Saharan Africa, for instance, value-added tax (VAT) has been implemented in the Republic of Benin, Côte d'Ivoire, Guinea, Kenya, Madagascar, Mauritius, the Republic of Niger, Senegal, and Togo. Other countries in the region include Togo and the Republic of Niger....

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931. ANALYSIS OF CORPORATE TAX REVENUE AND ITS EFFECT ON ECONOMIC GROWTH OF MANUFACTURING SECTOR

1 Student Researchers Quantitative

Background of the study

Tax revenue mobilisation as a source of finance for development initiatives in Nigeria has been a tough issue, owing to many types of opposition, such as evasion, avoidance, and other forms of corruption. These operations are seen as economic sabotage and are frequently cited as contributing to Nigeria's current condition of underdevelopment. Because the Nigerian economy is in recession, there are contradictions in o...

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932. THE IMPACTS OF VALUE ADDED TAX ON REVENUE GENERATION IN NIGER STATE

1 Student Researchers Quantitative

Background of the study

Prior to 1993, very little information on Nigeria's Value-Added Tax (VAT) was available to the public. The approval of a report made by a research committee on indirect taxation headed by Dr. Sylvester Ugoh in November 1991, which was led by Dr. Ugoh, was the impetus for the conception of VAT. In the speech that was given for the 1992 budget, the decision that was taken to adopt the advice was made public. (Okpe, 2016). Additionally, acco...

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933. AN INVESTIGATION ON THE IMPACT OF CAPITAL SYSTEM ON THE PROFITABILITY OF INSURANCE COMPANIES IN NIGERIA

1 Student Researchers Quantitative

Background of Study

Capital structure decision is very crucial to any organization; it is very difficult to decide the best combination of debt and equity. The success of insurance companies in the business environment of Nigeria depends on the ability of the managers to effectively determine the optimal capital mix. This is necessary to ensure that they make profit and shareholders get to see that objective fulfilled, which is wealth maximization....

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934. A REVIEW OF INTERNAL AUDITING AND ITS SIGNIFICANCE ON THE PERFORMANCE OF INSURANCE FIRMS IN NIGERIA

1 Student Researchers Quantitative

Background of the Study

Globally, auditing is an independent evaluation of an economic entity created by its management to examine the internal control system and report on its ampleness in terms of validity, economics, effectiveness, and the necessary effectiveness in using resources, tests, assessments, and so on. It is critical to ensure that the use of public funds is appropriately and economically efficient, effective, and in the interests of s...

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935. IMPORTANCE OF AUDITORS ON THE INSPECTION OF FINANCIAL STATEMENT

1 Student Researchers Quantitative

​​​​​Background of the study

It should come as no surprise that huge sums of money and vast amounts of material are being put to use by various business groups (Baker, 2022). Both the quantity of and the monetary worth of activities carried out by the public sector have seen significant growth in recent years. Because of the rise in activity, there is now a greater demand for responsibility (Akpakpan, 2021). The accountability process includes auditing as one of its...

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936. INVESTIGATION OF THE EFCC AND ICPC AND THEIR IMPACT ON THE ACCOUNTABILITY OF THE PUBLIC SERVICE

1 Student Researchers Quantitative

Background of the Study

On the international stage, countries and nations that have good governance are those in which individuals and institutions are known to demonstrate a high sense of accountability and transparency. These countries and nations also observe the rule of law, respect human rights, and many other important norms and values (Adamolekun, 2021). Accountability stands out as the most important characteristic of successful government,...

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937. IMPACT OF BUDGETING AND BUDGETARY CONTROL ON THE PROFITABILITY OF SMES

1 Student Researchers Quantitative

​​​​​​​BACKGROUND OF STUDY

Wants are numerous while resources are limited but there is every tendency to waste or under-utilise the limited resources by the human factor involved in the production of goods and services. With various companies competing with one another, only few that are able to produce at least possible cost will survive the growing competition in the market.  Therefore, it is paramount for every serious business undertaken t...

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938. IMPACT OF ACCOUNTING INFORMATION ON THE DECISION-MAKING PROCESS OF AN ORGANIZATION

1 Student Researchers Quantitative

Background To The Study.

At independence, Nigeria joined the committee of nation with the hope for a better tomorrow. We were able to feed ourselves and were of course almost self-sufficient. Subsequently our hopes seemed unattainable. We seem to be going deeper and deeper into the woods. The consensus is that it has been bad for Nigeria. Due to the adverse economic condition prevailing in the country many businesses have closed, shops and even fin...

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939. IMPACT OF AUTOMATED ACCOUNTING SYSTEM ON PAYROLL PREPARATION IN SOME SELECTED LARGE ORGANISATIONS

1 Student Researchers Quantitative

BACKGROUND OF THE STUDY

Business  organization,  especially  the  large  ones  exit  to  carry  out  certain  duties  and  responsibilities to their owners and those who have interest in them. One of the means by which they could achieve their aims and objectives involving paying particular attention to information needs of the parties they exist to serve, both internal and external.M...

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940. FINANCIAL PLANNING AND CONTROL IN MEDIA OUTFIT

1 Student Researchers Quantitative

Background to the Study

The attainment of corporate objectives is a function of the prudent use of committed economic resources.  Towards this, many industries adopt various strategies being which financial planning and control in this regards empirical evidences have revealed that the newspaper industry is no exception.

This paper therefore aims of presenting a theoretical and empirical study to explain the degree of financial planning and control t...

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941. AN EVALUATION OF THE EFFECTS OF COMPUTERISED ACCOUNTING METHOD AND CONTROL SYSTEM ON PRODUCTION

1 Student Researchers Quantitative

BACKGROUND OF THE STUDY

Accounting is the art of recording, classifying, and summarizing in a sufficient manner and in terms of money, transactions, and events which are of a financial character and interpreting the results thereof.

The effects of computeriz...

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942. THE IMPACTS OF ACCOUNTING INFORMATION ON NON-PROFIT MAKINGS ORGANIZATION IN OSOGBO (A CASE STUDY OF UNION BAPTIST CHURCH, OSOGBO, OSUN STATE)

1 Student Researchers Quantitative

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 benefited from accounting information to survive, integrate and stabilize in this current economic recession in the country.  Any of the non-profit making organization that neglect the roles and impacts of accounting information will at the end of th...

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943. THE IMPACTS OF ACCOUNTING INFORMATION ON NON-PROFIT MAKINGS ORGANIZATION (A CASE STUDY OF GRACE OF GOD MISSION AWKUNANAW, ENUGU STATE)

1 Student Researchers Quantitative

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 benefited from accounting information to survive, integrate and stabilize in this current economic recession in the country.  Any of the non-profit making organization that neglect the roles and impacts of accounting information will at the end of th...

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944. THE IMPACT OF ACCOUNTING INFORMATION ON THE PERFORMANCE OF NON PROFIT MAKING ORGANIZATIONS IN OSOGBO

1 Student Researchers Quantitative

Background of the study

The word non-profit making organizations explained that the organizations are not established for the purpose of making profits. Non-profit making organizations such as clubs, societies, charitable organizations and social organizations are established basically for the purpose of promoting the welfare and activities of the members and not for profit motive unlike business enterprise. Most business organizations either p...

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945. IMPACT OF ILLICIT FINANCIAL FLOW ON ECONOMIC GROWTH IN NIGERIA

1 Student Researchers Quantitative

Background to the study

Since the debt crisis in the early 1980s, attention has been focused on the outflow of capital resulting from distortionary domestic policies and political instability mainly in the developing nations. The rate at which huge sums of money are transferred out of developing countries illegally has become quite alarming. Consequently, cross-border illicit financial flows (Hereafter called IFFs) which serve to conceal illegal act...

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946. FRAUD IN FINANCIAL INSTITUTION AND THE AUDITORS LIABILITY

1 Student Researchers Quantitative

BACKGROUND OF THE STUDY

The problem of fraud in financial institution in Nigeria has remained one of the disturbing features of the banking sector.  The menace is of the great concern to regulatory authorities the government and the general public because financial institutions are the central of modern economy, the place of people wealth and supplier of credit, which lubricates the engine of growth of the entire economy.

According to...

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947. THE EFFECT OF FORENSIC ACCOUNTING APPLICATION ON FRAUD DETECTION IN PUBLIC SECTOR (CASE STUDY OF FEDERAL MINISTRY OF FINANCE)

1 Student Researchers Quantitative

BACKGROUND OF THE STUDY

The problem of fraud, money laundering, and other unethical behaviors in commercial and government organizations has demanded the use of forensic or investigative accounting and the practice of those accounting methods. Investigative accounting, sometimes known as forensic accounting, is a subfield of accounting that focuses on recouping ill-gotten gains through crimes such as fraud, money laundering, and other forms of finan...

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948. A SURVEY ON THE MISMANAGEMENT AND EMBEZZLEMENT OF PUBLIC FUND AND ITS IMPACTS ON GOVERNMENT PARASTATALS (A CASE SYTUDY OF FIRS, ABUJA)

1 Student Researchers Quantitative

Background to the study

Financial misappropriation is gaining attention throughout the world, with many nations undertaking deliberate and significant attempts to enhance the use of public funds. Financial misappropriation is a global issue that has a significant socioeconomic impact, particularly on poor countries. The phrase "financial misappropriation or embezzlement" refers to the purposeful manipulation of financial statements in orde...

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949. EFFECT OF DIVIDEND PAYMENT ON CORPORATE PERFORMANCE NIGERIAN BANKS

1 Student Researchers Quantitative

ABSTRACT

In this research work titled “Relationship between dividend payment and corporate performance of Access Banks Plc and Guarantee Trust Bank Plc”. The researcher examined the relationship between earning per share and dividend per share of selected Nigerian banks. Evaluates the relationship between firm size and dividend per share of Nigerian banks. Examined the relationship between return on asset and dividend per share of Nigeri...

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950. EFFECT OF CREATIVE ACCOUNTING ON STAKEHOLDER’S WEALTH

1 Student Researchers Quantitative

ABSTRACT

This study is motivated by the existence of a deficiency in the financial reporting system in Nigeria, which is the act of creative accounting. The rate at which financial statements of various Nigerian companies are being manipulated is increasing and greatly affects the various stakeholders in one way or the other. This research work focuses on “the effect of creative accounting on shareholders wealth in business organizations&rdquo...

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951. EFFECT OF MISREPRESENTATION OF INFORMATION-IN-A-FINANCIAL-STATEMENT

1 Student Researchers Quantitative

ABSTRACT

This study was carried out to examine the effect of misrepresentation of information-in-a-financial-statement using Access Bank Lagos state as case study. Specifically, the study examined  the means through which the financial statement of an entity is altered or misrepresented. The study also, determine the factors that induce the act of misrepresenting the information in the financial statement. The study further, &nbs...

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952. EFFECT OF TAX AUTHORITY IN THE PREVENTION AND DETECTION OF TAX FRAUD IN NIGERIA

1 Student Researchers Quantitative

ABSTRACT

The primary purpose of this study is to examine the effect of tax authority in the prevention and detection of tax fraud in Nigeria.  It focuses mainly on tax authority  in Ekiti state The project made use of primary data and secondary data. Primary data was generated through the administration of 133 questionnaires and all the questionnaires were returned. Secondary data was collected from journals and records. Responses from the questionna...

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953. EFFECT OF TAX AUDIT AND INVESTIGATION ON REVENUE GENERATION IN NIGERIA

1 Student Researchers Quantitative

ABSTRACT

The increase in tax evasion and actual tax revenue collected but not fully remitted to the government necessitated this study on tax audit. This study explores the effect of tax audit and investigation on revenue generation in Nigeria. The population of the study consists of the staff of the Federal Inland Revenue Service, Lagos State. The study employed the survey descriptive research design. A total of 230 responses were validated fr...

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954. EFFECT OF PUBLISHED FINANCIAL STATEMENT ON SHAREHOLDERS INVESTMENT DECISION

1 Student Researchers Quantitative

 ABSTRACT

This research project was designed to examine “effects of Published Financial Statement on Shareholders Investment Decision” (A Study of Guinness Nigeria Plc). The primary and secondary sources of data were adopted. Questionnaires were distributed by hand and ninety nine were returned. Upon presentation and analysis of data, hypotheses were tested empirically using analysis of variance (ANOVA). The researc...

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955. EFFECTIVENESS OF TAXATION IN NIGERIA IN COMPARISON WITH OTHER NATIONS OF THE WORLD

1 Student Researchers Quantitative

ABSTRACT

This study was carried out to examine effectiveness of taxation in Nigeria in comparison with other nations of the world. Survey research design was employed for the study and with the aid of convenience sampling method, 80 participant was selected as the  respondent for the study. Well structure questionnaire was issued to the enrolled participants of which 77 of the instrument were retrieved and validated for the study. Data was anal...

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956. EFFECTS OF VALUE ADDED TAX ON INTERNALLY GENERATED REVENUE

1 Student Researchers Quantitative

ABSTRACT

The study examined the impact of value added tax on the internally generated revenue of Lagos State for a 6-year period ranging between 2011 and 2016. The study established that VAT is a consumption tax on economic operations including imports. VAT, being an indirect tax, attracts a flat rate of 5% and is collected on behalf of the government by businesses and organizations who have registered with the Federal Inland Revenue Services (FIRS)...

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957. INVESTIGATION OF FRAUD PREVENTION AND CONTROL IN BANKING SYSTEM

1 Student Researchers Quantitative

ABSTRACT

This study was carried out to examine fraud prevention and control in banking system using staffs of three (3) selected banks in Ikeja, Lagos State as case study. Specifically, the study was aimed at studying critically how fraud in banks could be prevented and controlled, evaluate the easiest way ration of fraud and other fraud committed could be electronically captured, and proffer ways to reduce the spread of fraud in our banki...

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958. EFFECT OF FORENSIC ACCOUNTING ON FINANCIAL FRAUD IN NIGERIA

1 Student Researchers Quantitative

BACKGROUND OF THE STUDY

Fraud is an endemic that are gradually becoming a normal way of life in both public and private sectors, from the presidential cabinets, down to the political officer, to the ward councillors, from managing directors of companies, through middle management cadre and to lower managers in Nigeria (Gbegi & Adebisi, 2014). Financial fraud has for long been categorized as a menace that led to the collapse of many reputable ins...

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959. GLOBAL FINANCIAL MELTDOWN, STOCK MARKET VOLATILITY AND THE NIGERIA ECONOMY

1 Student Researchers Quantitative

ABSTRACT

This study investigated the relationship between volatility in the United States economy and capital markets, and the Nigerian capital market and economy alike. The aim being to determine if the Nigerian bourse is volatile and if it is significantly affected by the current global economic meltdown (using data from the United States as proxies). Using secondary data for the period December, 1990 to December, 2008, the study made use of multi...

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960. EFFECT OF DIVIDEND PAYMENT ON CORPORATE PERFORMANCE NIGERIAN BANKS

1 Student Researchers Quantitative

Background of the Study

Dividend is the return that accrues to shareholders as a result of the money invested in acquiring the stock of a given company (Eriki and Okafor 2002). While dividend policy on the other hand is concerned with division of net profit after taxes between payments to shareholders (ordinary shareholders) and retention for reinvestment on behalf of the shareholders (Kempner 1980). A difficult decision for both public and private...

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961. FUNCTIONAL ACCOUNTING EDUCATION CURRICULUM FOR SUSTAINABLE YOUTH EMPOWERMENT

1 Student Researchers Quantitative

ABSTRACT

The research proffers an analytical and theoretical framework of functional accounting education curriculum for sustainable youth empowerment. It appraises the nature of a functional accounting education curriculum and determines its significance in youth empowerment. The research seek to determine functional accounting education curriculum for youth empowerment in Edo state. The research has attempted to investigate and report the factors in...

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962. FRAUDULENT PRACTICES IN THE BANKING INDUSTRY: CAUSES AND POSSIBLE REMEDIES

1 Student Researchers Quantitative

BACKGROUND OF THE STUDY

Fraud can be described as a conscious premeditated action of a person or group of persons with the intention of altering the truth or fact for selfish personal monetary gain.  It involves the use of deceit and trick and sometimes highly intelligent cunning and know how.  The action usually takes the form of forgery, falsification of documents and forgery of signature and outright theft.

Employees as well a...

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963. FRAUDS IN NIGERIA BANKS :ANALYSIS AND SOLUTIONS

1 Student Researchers Quantitative

BACKGROUND TO THE STUDY

The commercial world today has been devastated by random breaches of business ethics. This has resulted to rampant occurrence of white collar crimes committed mostly by top and highly educated professional personnel, these crimes are sometimes euphemistically dubbed, executive dishonesty crimes like improper waiver of interest on loans, fraudulent false accounting, falsification, computer fraud, dishonesty, classification of debts as bad debt...

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964. EFFECT OF CREATIVE ACCOUNTING ON STAKEHOLDER’S WEALTH

1 Student Researchers Quantitative

BACKGROUND OF THE STUDY

The current business environment and even more economic recession, have in recent times pushed the top management of many organizations into paying attention to how to make the financial statements of their organizations look better in order to attract investors by manipulating figures in their financial statement either by increasing or decreasing the figures depending on what they want to achieve at the moment using aggress...

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965. FRAUDS AND FORGERIES IN THE NIGERIAN BANKING INDUSTRY

1 Student Researchers Quantitative

ABSTRACT

This study examines the impact of frauds and forgeries on the banking industry in Nigeria. One of the major characteristics a bank must possess is that its customers must be able to have unflinching and undoubted confidence in the banking the banking system, but due to the act of fraud and forgeries, this confidence has been reduced to the barest level, this does not affect the banking sector alone, but the long-term effect in on economy as...

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966. FRAUD MANAGEMENT AND PERFORMANCE OF FINANCIAL INSTITUTIONS IN NIGERIA

1 Student Researchers Quantitative

ABSTRACT

The project examines fraud management and performance of financial institutions in Nigeria. The study’s main objective is to know the magnitude of frauds in Nigeria banks and to know why and how banks personnel commit fraud. The primary source of data collection was used in gathering data from respondents. An empirical force affects the Nigerian banking sector, using the ordinary least square estimation (OLS) techniques called the exa...

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967. FRAUD IN THE NIGERIAN BANKING INDUSTRY: CAUSES, CONSEQUENCES AND SOLUTION

1 Student Researchers Quantitative

ABSTRACT

This research work was designed to study fraud in the Nigerian banking industry. This study titled: fraud in the Nigerian banking industry: causes, consequences and solution. Case study of Union Bank of Nigeria Plc. The objective of the study is to find more realistic ways and means to minimize the occurrence of frauds in commercial banks. Relevant data for this research work were collected from both primary and secondary source of data. A...

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968. FORENSIC ACCOUNTING AS A TOOL FOR FRAUD DETECTION AND PREVENTION

1 Student Researchers Quantitative

ABSTRACT

This study was intended to evaluate the extent to which forensic accounting can be used as a tool in fraud detection. This study was guided by the following objectives; to identify the role of a forensic accountant in an organization, to know if forensic accounting significantly reduces the occurrence of fraud in an organization, to know if there is a significant difference between professional forensic accountants and traditional external auditor. The...

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969. FRAUD IN FINANCIAL INSTITUTION AND THE AUDITORS LIABILITY

1 Student Researchers Quantitative

ABSTRACT

This study was carried out on fraud in financial institution and the auditors liability using Access Bank, Ikeja, Lagos State as case study. To achieve this 4 research questions were formulated.  The survey design was adopted and the simple random sampling techniques were employed in this study. The population size comprise of the entire Staff of Access Bank, Ikeja, Lagos State. In determining the sample size, the researcher conve...

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970. FORENSIC ACCOUNTING AS A TOOLFOR FRAUD DETECTION AND PREVENTION IN NIGERIA

1 Student Researchers Quantitative

ABSTRACT

This study was carried out to examine forensic accounting as a tool for fraud detection and prevention in Nigeria in Surulere Local Government, Lagos State. Specifically, the study examined  the role of Forensic Accountant in an organization. The study also  examine the possibility of reducing the occurrence of fraud cases using Forensic Accounting. Furthermore , the study  find out whether Forensic Accountant...

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971. FORENSIC ACCOUNTING AS A TOOL FOR FRAUD DETECTION AND PREVENTION

1 Student Researchers Quantitative

ABSTRACT

The study examines the effect of forensic accounting as a tool for fraud detection and prevention in an organization. The aim of this study is to determine the relationship between fraud detection, prevention and forensic accounting. To achieve this objective, data was collected from primary sources. The primary data were collected with the help of a well-structured questionnaire of two sections administered to staff and management of Enugu...

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972. FORENSIC ACCOUNTING AND AUDIT AS A PANACEA FOR PREVENTING CORPORATE FRAUD IN NIGERIA

1 Student Researchers Quantitative

ABSTRACT

This study was carried out to examine Forensic Accounting And Audit As a Panacea For Preventing Corporate Fraud In Nigeria using First Bank Plc, Ikeja, Lagos State as a case study. Specifically, the study aimed at finding out if the in-depth knowledge and skill in accounting and audit help forensic accountants in preventing corporate fraud in banks, if the forensic accounting standard in carrying out their duties and fighting...

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973. FINANCIAL STATEMENT ANALYSIS AS A BANK LENDING DECISION

1 Student Researchers Quantitative

ABSTRACT

Commercial banks perform numerous functions.  One of the most profitable investments of the commercial banks is granting of loans and advances to those customers that need such including business organization as loans are always needed to enhance profitability of such organization and help them execute such projects, which their capital cannot finance.  These are factors, which banks do consider before granting such loans. Th...

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974. FISCAL ACCOUNTABILITY DILEMMA IN NIGERIA PUBLIC SECTOR: A WARNING MODEL FOR ECONOMIC RETROGRESSION

1 Student Researchers Quantitative

ABSTRACT

The diagnostic survey conducted in 2001 into the Federal Government public procurement revealed that Nigeria lost several hundred billions of Naira over the last few decades due of flagrant abuse of procedures, lack of transparency and merit in the award of contracts in the public sector. Measures like legislative committees, financial audit, ministerial control, judicial reviews, anticorruption agencies, advisory committees, parliamentary...

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975. FINANCIAL STATEMENT AS DETERMINANT OF PROFITABILITY IN BUSINESS ORGANISATION

1 Student Researchers Quantitative

ABSTRACT

This study examined the relationship between firm financial management techniques and profitability. Six variables including Long-term-debt to Equity ratio (LTDER), Inventory turnover ratio (ITR), Debtors’ turnover ratio (DTR), Creditors’ velocity (CRSV), Total assets turnover ratio (TATR) and Net profit margin (NPM). Profitability as a dependent variable is represented by Net profit margin (NPM) while LTDER, ITR, DTR, CRSV and TATR were used. D...

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976. FINANCIAL REPORTING IN NIGERIA, PROBLEMS AND SOLUTION

1 Student Researchers Quantitative

ABSTRACT

The unprecedented master influx of financial reporting in the country party as a result of deregulation policies occasioned by sometimes government intervention has aroused the curiosity of writers to carry out study of this nature. This reporting apparently act as a tool for management decision. The problem does not lie on management decision but the financial market in general and public users as a whole. Thus the cord of this study...

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977. FINANCIAL RECORD MAINTENANCE PRACTICES IN BUSINESS ESTABLISHMENT

1 Student Researchers Quantitative

ABSTRACT

In this study, our focus was to carryout  a critical analysis on financial record maintenance practices in business establishment. The study adopted the survey research design and randomly enrolled participants in the study. A total of 80 responses were validated from the enrolled participants where all respondent are active workers in registered establishment in Aba, Abia state.

The findings revealed that that there is a significant relation...

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978. EXTENT OF COMPLIANCE WITH GOVERNMENT FINANCIAL REGULATIONS

1 Student Researchers Quantitative

ABSTRACT

The demands and expectations from local government councils over the years have been on the increase while delivering the dividend of democracy and good governance at the grassroots continues to dwindle owing to mismanagement and misappropriation of funds. As a result of the above factors, local government administrators are most times unable to meet up with their financial obligations in terms of p...

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979. EXAMINATION ON THE EXTENT OF COMPLIANCE TO INTERNATIONAL FINANCIAL REPORTING STANDARD (A CASE STUDY OF WEMA BANK PLC)

1 Student Researchers Quantitative

ABSTRACT

This study seeks to investigate whether the International Financial Reporting Standards (IFRS) in Nigeria has been complied with in Nigerian Banks. It is phenomenon for every organization (including banks) to adopt (IFRS) as it ensures transparency, accounting quality and reduced cost of capital. Thus, the desire to examine the examination on the extent of compliance to International Financial Reporting Standard in WEMA Bank PLC. To achieve this object...

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980. EXAMINATION OF THE EFFECTIVENESS OF TAX IDENTIFICATION NUMBER (TIN) IN COMBATING TAX EVASION IN NIGERIA

1 Student Researchers Quantitative

ABSTRACT

The study was carried-out to examine the effectiveness of Taxpayer Identification Number (TIN) in combating tax evasion in Nigeria (case study of Lagos State board of internal revenue). The related literatures were reviewed. The population of study comprises the total revenue before TIN (TRBT), total revenue after TIN (TRAT), internally generated revenue before TIN (IGRBT) and internally generated revenue after TIN (IGRAT). A number of...

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981. EXAMINATION OF FORENSIC ACCOUNTING AS A TOOL FOR FRAUD DETECTION AND PREVENTION

1 Student Researchers Quantitative

ABSTRACT

This study was intended to evaluate the extent to which forensic accounting can be used as a tool in fraud detection. This study was guided by the following objectives; to identify the role of a forensic accountant in an organization, to know if forensic accounting significantly reduces the occurrence of fraud in an organization, to know if there is a significant difference between professional forensic accountants and traditional external auditor. The...

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982. EVALUATING INVENTORY MANAGEMENT AND CONTROL IN MANUFACTURING FIRMS

1 Student Researchers Quantitative

ABSTRACT

Inventory management is a significant component of any business since inventories are normally accountable for the majority of the costs incurred in business operations. Several researches conducted to ascertain how companies meet customer demand by tracking and maintaining the inventory required using and inventory management system. Thus, the desire to find out inventory management and control on manufacturing ignited this study. This work examined the in...

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983. ENHANCING PUBLIC CONFIDENCE IN FINANCIAL REPORTING, THE ROLE OF CORPORATE GOVERNANCE

1 Student Researchers Quantitative

ABSTRACT

This study examined the role of corporate governance in organizations, and how the public confidence can be restored in organization through financial reporting. The study aimed at ascertaining the extent to which financial helps organizations in achieving their corporate objective. In the course of achieving these objectives, certain research questions were raised, which led to the adoption of three research hypotheses. The study particula...

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984. ENHANCING FINANCIAL ACCOUNTABILITY IN THE PRIVATE SECTOR

1 Student Researchers Quantitative

ABSTRACT

The broad objective of this study is focused on enhancing financial accountability in private sector using 7up Bottling company as case study. Survey research design was adopted for the study and with the aid of convenient sampling method, the researcher selected Eighty (80) participant who are Management and Staff in 7up Bottling Company in Aba as the respondent of the study. Well structured questionnaire was issued to the 80 respondent of...

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985. ELECTRONIC TAX SYSTEM, TAX COMPLIANCE AND REVENUE COLLECTION EFFICIENCY

1 Student Researchers Quantitative

ABSTRACT

This study examine the electronic tax system, tax compliance and revenue collection efficiency in Lagos state, Nigeria. The study used cross-sectional survey design. Population of the study comprised of tax officials, SME employees, self-employed individuals. Data were Collected through the used f structured Questionnaire. Regression and correlation were used to analyse the data retrieved from the questionnaire. Among the finding reveals by...

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986. EFFICIENCY OF MONETARY POLICY IN CONTROLLING INFLATION IN NIGERIA

1 Student Researchers Quantitative

ABSTRACT

This researcher work was embarked upon to study the efficiency of monetary policy in controlling inflation in Nigeria. The need for this study was informed by the trend of inflationary growth over the years, the impact of inflation on the achievement of the four basic goals of monetary policy: economic growth, price stability, inflationary rate or favourable balance of payment. This research work have been carried out on this...

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987. EFFICIENCY OF ACCOUNTING SOFTWARES IN THE PREPARATION OF FINANCIAL STATEMENTS

1 Student Researchers Quantitative

ABSTRACT

The study focuses on assessing the impact of the use of Accounting software in the preparing financial statement of commercial banks in Nigeria. The centre of attention was on three commercial banks namely GT bank, FCMB and First Banks; all in the Benin City, Edo State. A stratified sampling technique was used to select this sample. The Banks were stratified as follows: computerized and networked bank computerized but not networked and partially computerize...

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988. ASSESSMENT OF FRAUD PREVENTION DETECTION AND CONTROL IN NIGERIA BANKING INDUSTRY

1 Student Researchers Quantitative

ABSTRACT

This work is all about fraud prevention, detection and control in the banking sector of Nigeria. This study has Habib Nigeria bank Limited, Enugu as a case study. From the study, such factors like poor staffing, poor remuneration, weak internal control among other factors contributed immensely to the incidence of fraud in banks. The study revealed that the most effective way of preventing fraud in banks is through an effective in-built...

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989. ASSESSING THE IMPACT OF ACCOUNTING SOFTWARE IN THE PROCESSING OF ACCOUNTING INFORMATION

1 Student Researchers Quantitative

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 using the convenience sampling technique to choose the sample size in the study. A total of 77 responses were validated from the enrolled participants where all respondent are staff of the s...

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990. ANALYSIS ON THE IMPACT OF SOCIAL RESPONSIBILITIES OF OIL COMPANIES IN THE HOST COMMUNITIES IN THE NIGER DELTA REGION OF NIGERIA

1 Student Researchers Quantitative

ABSTRACT

This contains the impact of social responsibilities of Oil Companies in the host communities of the Niger Delta region of Nigeria: A case study of shell petroleum Development Company. It is true that most corporate organizations especially multinational companies are not living up to expectation in solving the problems contributed in the region by their activities. Their oil exploration had causes pollution in the area, which has caused untold hardship to t...

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991. THE PROBLEMS AND PROSPECTS OF COMPANY INCOME TAX ADMINISTRATION IN NIGERIA

1 Student Researchers Quantitative

ABSTRACT

The problems of revenue losses to government due to fraudulent and illegal deals from her citizens and organisations within the country prompt the need for this research work. The researcher took time to check all about company income tax administration problems and prospects for the accomplishment of the objectives of the study e.g. reviews of related literature has been carried out to a reasonable level. This study will be conducted in Ab...

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992. AUDIT INDEPENDENCE AND CREDIBILITY OF FINANCIAL REPORTING IN THE NIGERIAN BANKING SECTOR

1 Student Researchers Quantitative

ABSTRACT

In this study the independence of auditors was critically evaluated and the importance of auditors’ independence in financial statement credibility was analyzed. In order to make informed decision it is important for the financial statement to be credible. The auditors are expected to audit the financial statement of companies in order to present a true and fair view or otherwise of the financial statement. The study adopted a survey...

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993. AUDIT CONFLICT: IT’S IMPACT ON AUDITORS ABILITY TO RESIST MANAGEMENT PRESSURE

1 Student Researchers Quantitative

ABSTRACT

The project deals with audit conflict its impact on auditor’s ability to resist management pressure. This study examines the effect of ethical reasoning and formal sanction on the behaviour of auditors with detestiful attributes. The researcher used two source of data collection, primary and secondary data. Method of investigating, the researcher made use of various research instruments in gathering information for the research. One o...

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994. ASSESSMENT OF THE EFFECTIVENESS OF ACCOUNTING INFORMATION AS A TOOL FOR MANAGEMENT DECISION

1 Student Researchers Quantitative

ABSTRACT

This study was carried out to examine the effectiveness of accounting information as a tool for management decision. Specifically, the study examined the importance of accounting information for decision making, looked at the need for accounting information as a vital tools for managerial decision making, examined the extent management of the company under review have been using the accounting information given to them and examined the chal...

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995. ASSESSMENT OF AUDIT EXPECTATION GAP IN NIGERIA

1 Student Researchers Quantitative

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 audit expectation gap problem in Nigeria; ascertain the perception of auditors who are ICAN MEMBERS in Nigeria as to the suggestions for bridging the expectation gap; identify the opinion of audi...

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996. BEYOND CORPORATE SOCIAL RESPONSIBILITY: CREATED SHARED VALUE AND SUSTAINABLE DEVELOPMENT

1 Student Researchers Qualitative

ABSTRACT

This study examines the paradigm shift in business sustainability strategy from corporate social responsibility (CSR) to created shared value. The created shared value as a revolutionary strategic management thinking is defined as the policies and operating practices that enhance the competitiveness of a company while simultaneously advancing the economic and social conditions in the communities in which it operates. It is expected to chang...

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997. DETERMINISTIC INVENTORY MODEL AND ITS APPLICATION TO MOUKA FOAM INDUSTRY

1 Student Researchers Quantitative

ABSTRACT

It is often necessary to keep inventory in order to meet with fluctuations in demand and also to avoid shortages that might lead to loss of goodwill. Thus, most companies, to absorb certain fluctuations in demand strictly adhere to safety stock control. This approach could be the deterministic inventory which assumes that demand is known with certainty. The deterministic inventory model which reviews when to place an order or produce more g...

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998. DEFICIT FINANCING AND ECONOMIC GROWTH: THE NIGERIA EXPERIENCE

1 Student Researchers Quantitative

ABSTRACT

The general objective of the study is to analyze the effect of deficit financing on Nigeria’s economic growth. Secondary data emanated from the publication of the Central Bank of Nigeria Statistical Bulletin, vol. 26, 2015 was utilized. The data collected spanned from the year 1981-2015. Augmented Dickey Fuller (ADF) unit root test, Johanson Co-integration test and Error Correction Model (ECM) were employed for the analysis and the fi...

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999. DEPOSIT MONEY BANK LOANS AND AGRICULTURAL SECTOR PERFORMANCE IN NIGERIA

1 Student Researchers Quantitative

ABSTRACT

The study examined the deposit money bank loans and agricultural sector performance in Nigeria. This study employed regression analysis method to show if there is significant relationship between deposit money bank loans and agricultural sector in Nigeria for the period of 2006-2015. Real bank rate could not be given by the CBN and financial institutions, 45% of the total 100% of the original distribution bank credit gotten from its St...

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1000. AN ASSESSMENT OF THE ACCOUNTING SYSTEM IN PRIVATE AND PUBLIC SECTOR ESTABLISHMENT (A CASE STUDY OF NIGERIAN BREWERIES PLC 9th MILE CORNER ENUGU AND FEDERAL MINISTRY OF SOLID MINERALS DEVELOPMENT ENUGU).

1 Student Researchers Quantitative

Abstract

Accounting is the process of recording transactions and events for the purpose of proving Information for the good conduct of the activities of such organization. The purpose of this study is to examine the Accounting systems in private and public sector establishment and to know what accounting is all about, History of accounting Nature and purpose of Accounting, The operational guideline and attributes of Accounting etc  Two org...

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