1. THE USE OF FINANCIAL ACCOUNTING AS A TOOL FOR MANAGERIAL DECISION MAKING
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...
2. MANAGEMENT ACCOUNTING TOOLS FOR DECISION SUPPORT
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 t...
3. THE ROLE OF MANAGEMENT ACCOUNTING IN STRATEGIC PLANNING
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, (...
4. THE ROLE OF FORENSIC ACCOUNTING IN PONZI SCHEMES AND INVESTMENT FRAUD
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 th...
5. THE EFFECT OF FRAUDULENT FINANCIAL REPORTING AND THE ROLE OF FORENSIC ACCOUNTING ANALYSIS
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 co...
6. THE ROLE OF FIDUCIARY ACCOUNTANTS IN FORENSIC INVESTIGATIONS
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 challenge...
7. AN ASSESSMENT OF FUND ACCOUNTING IN VENTURE CAPITAL INVESTMENTS
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 capit...
8. THE ROLE OF FINANCIAL ACCOUNTING IN CORPORATE GOVERNANCE
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...
9. The Effect of IFRS Adoption on Digital Accounting Practices in Nigeria
Background of the Study
The advent of digital technologies has revolutionized accounting practices globally. In Nigeria, the adoption of International Financial Reporting Standards (IFRS) in 2012 introduced a paradigm shift in financial reporting, fostering greater transpa...
10. Examining Cost Management Challenges in Non-Governmental Organizations in Wamakko Local Government Area
Background of the Study
Non-Governmental Organizations (NGOs) play a vital role in the development and provision of essential services in Wamakko Local Government Area (LGA), particularly in sectors such as education, healthcare, and rural development. Effective cost ma...
11. The Effect of Cost Accounting Tools on Financial Performance in Suru Local Government Area
Background of the Study
Effective financial management is a critical component of achieving organizational goals, and this is particularly important in Suru Local Government Area (LGA), where the government is responsible for delivering essential services. Cost accounti...
12. The Effect of IFRS Adoption on Digital Accounting Practices in Nigeria
Background of the Study
The global business environment has witnessed significant advancements in technology, including the rise of digital accounting systems. The adoption of International Financial Reporting Standards (IFRS) in Nigeria has led to chan...
13. An Assessment of Forensic Accounting in Detecting Financial Irregularities in NGO Operations: A Case Study of Dukku Local Government, Gombe State
Background of the Study
Non-governmental organizations (NGOs) in Nigeria play a vital role in providing social services, development projects, and humanitarian aid, particularly in underserved communities. However, financial mismanagement, fraud, and corruption have been reported in man...
14. Impact of Managerial Accounting Tools on Educational Sector Funding in Katsina LGA
Background of the Study
Managerial accounting tools are vital for managing finances effectively, especially in public and nonprofit sectors like education. In Katsina LGA, educational institutions often rely on government funding, donat...
15. Impact of Managerial Accounting on Financial Accountability in Lokoja LGA
Background of the Study
Managerial accounting provides essential tools and information for internal decision-making, including budgeting, cost analysis, and performance evaluation. In Lokoja LGA, where financial accountability is crucia...
16. THE ROLE OF MANAGEMENT ACCOUNTING IN CONTROLLING OPERATIONAL COSTS IN MAKURDI LGA
Background of the Study
Management accounting is an essential function within any organization, particularly in local government operations, as it involves the collection, analysis, and interpretation of financial data to support decision-making. In Mak...
17. Effectiveness of Managerial Accounting Tools in Public Sector Accountability in Nasarawa Eggon LGA
Background of the Study
Managerial accounting tools, such as budgeting, variance analysis, and cost allocation, are widely used to improve financial management, resource allocation, and overall accountability in both the private and pub...
18. THE EFFECT OF MANAGERIAL ACCOUNTING TOOLS ON PUBLIC SERVICE DELIVERY IN MAIDUGURI METROPOLITAN LGA
Background of the Study
Managerial accounting tools are vital for ensuring efficient and effective management within organizations, particularly in the public sector. These tools, including budgeting, cost analysis, variance analysis, and performance me...
19. The Role of Managerial Accounting in Controlling Operational Costs in Bida LGA
Background of the Study
Operational cost control is crucial for the success and sustainability of businesses, particularly in local government areas like Bida LGA, where small and medium enterprises (SMEs) and public sector entities pla...
20. Impact of Managerial Accounting on Financial Efficiency in Jos North LGA
Background of the Study
Managerial accounting practices are integral to improving the financial efficiency of businesses, particularly in Jos North LGA, where SMEs and public sector entities face financial management challenges. This st...
21. Impact of Managerial Accounting Practices on SME Profitability in Damaturu LGA
Background of the Study
Small and Medium Enterprises (SMEs) in Damaturu LGA are key drivers of local economic development, but many face challenges in managing their finances effectively, which can hinder their profitability. Managerial...
22. Effectiveness of Managerial Accounting Tools in Controlling SME Costs in Gusau LGA
Background of the Study
Small and medium-sized enterprises (SMEs) are critical to the economy of Gusau LGA, yet many of these businesses face challenges related to cost control, leading to reduced profitability and financial sustainabil...
23. Evaluation of Managerial Accounting Tools in Agricultural Cooperatives in Taraba and Benue States
Background of the Study
Agricultural cooperatives in Nigeria play a vital role in improving the livelihoods of farmers by providing support services such as input supply, marketing, and financial assistance. Managerial accounting tools,...
24. Budgetary Control Using Cost Accounting Tools in Gashua Local Government Area
Chapter One: Introduction
Background of the Study
Budgetary control is a crucial aspect of financial management that allows organizations to plan, monitor, and control their financial resources effectively. The integration of cost accounting tools into budgetary control proces...
25. Cost Accounting as a Tool for Managing Public Sector Projects in Minna Local Government Area
Chapter One: Introduction
Background of the Study
Effective management of public sector projects is vital for ensuring the optimal use of public resources and achieving developmental objectives. Cost accounting is an essential tool in managing these projects, as it enables pro...
26. Role of Cost Accounting in Monitoring Financial Performance in Rural Banks in Kontagora Local Government Area
Background of the Study
Cost accounting plays a pivotal role in the financial management of banking institutions, especially rural banks, which face unique challenges due to limited resources and diverse customer bases. In rural areas like Kontagora Local Government Area (LGA), rural ba...
27. Cost Reduction Strategies in Agricultural Production in Suleja Local Government Area
Background of the Study
Agriculture is a key sector in Suleja Local Government Area (LGA), contributing significantly to the economy through crop production, livestock farming, and agribusiness activities. However, farmers in the region often face increasing production costs, which can...
28. Challenges in Applying Cost-Volume-Profit Analysis in SMEs in Misau Local Government Area
Background of the Study
Cost-Volume-Profit (CVP) analysis is a powerful financial tool used to assess the impact of different levels of production on an organization's profitability. CVP analysis helps businesses understand the relationship between fixed and variable costs, sales vo...
29. Cost Accounting Tools for Managing Overheads in Public Health Institutions in Dass Local Government Area
Background of the Study
Public health institutions in Dass Local Government Area (LGA) play a vital role in delivering healthcare services to the community, particularly in rural areas. However, managing the financial aspects of these institutions, especially overhead costs such as admi...
30. The Role of Public Sector Accounting in Addressing the Challenges of Domestic Debt in Nigeria: A Study of the Federal Ministry of Finance
Background of the Study
Domestic debt has become a significant challenge for Nigeria, as the government relies heavily on borrowing to finance budget deficits and fund infrastructure projects. As of 2024, Nigeria’s domestic debt profile has reached alarming levels, p...
31. The Role of Forensic Accounting in Addressing Fraudulent Loan Disbursement in Nigerian Microfinance Banks: A Case Study of LAPO Microfinance Bank
Background of the Study
In Nigeria, microfinance banks (MFBs) play a critical role in providing financial services to underserved populations, particularly in rural areas, and contributing to economic growth and development. However, the sector has faced significant cha...
32. The role of forensic accounting in enhancing corporate governance in Nigerian banks: A case study of UBA Plc
Background of the Study
Corporate governance in Nigerian banks has faced challenges, including corruption, mismanagement, and financial irregularities, which hinder the sector’s stability and growth (Igbalajobi, 2023). The role of forensic accounting in enhancing...
33. The impact of forensic accounting on reducing corporate fraud in Nigerian manufacturing firms: A case study of Nigerian Breweries Plc.
Background of the Study
Corporate fraud remains a significant issue for many Nigerian manufacturing firms, particularly in large companies like Nigerian Breweries Plc. Manufacturing firms in Nigeria are often vulnerable to fraud due to weak internal controls, inadequate...
34. The role of forensic accounting in combating financial cybercrimes in Nigerian banks: A case study of GTBank
Background of the Study
Cybercrime, particularly financial cybercrimes, has become a significant challenge in the banking sector globally, and Nigeria is no exception. Nigerian banks, such as Guaranty Trust Bank (GTBank), have been at the forefront of adopting advanced...
35. The impact of forensic accounting on mitigating cyber fraud in Nigeria’s e-commerce industry: A case study of Jumia Nigeria.
Background of the Study
Nigeria’s e-commerce sector has witnessed rapid growth, with companies like Jumia Nigeria leading the way in transforming online retailing. The increased use of digital platforms for transactions has made e-commerce companies vulnerable to...
36. An Evaluation of Forensic Accounting in Mitigating Corruption in Nigerian Public Institutions: A Case Study of the Federal Ministry of Finance
Background of the Study
Corruption within public institutions remains one of the most significant challenges facing Nigeria's economic development. Public institutions, particularly government ministries, departments, and agencies, often become breeding grounds for...
37. The Impact of Forensic Accounting on Budgetary Fraud Detection in Nigeria: A Case Study of Ogun State Government
Background of the Study
Budgetary fraud has become a significant challenge in Nigerian state governments, where funds allocated for public projects and services are often diverted or misused. Ogun State, one of Nigeria's most economically significant states, has wit...
38. An Evaluation of Forensic Accounting Tools in Investigating Tax Evasion in Nigeria: A Case Study of Lagos State Internal Revenue Service (LIRS)
Background of the Study
Tax evasion remains a significant issue in Nigeria, undermining the country’s revenue generation capacity and hindering economic growth. The Nigerian government has struggled to maintain a robust tax collection system, with many individuals...
39. An evaluation of the role of forensic accounting in fraud detection in Nigerian banks: A case study of Access Bank Plc.
Background of the Study
Forensic accounting has gained significant attention in the financial sector, particularly in detecting and preventing fraud. It involves the application of specialized accounting skills and investigative techniques to examine financial records,...
40. The impact of forensic accounting on fraud prevention in public institutions: A case study of the Nigerian National Petroleum Corporation (NNPC)
Background of the Study
Forensic accounting has gained significant attention in recent years due to the increasing incidence of fraud in public institutions across the globe, including in Nigeria. Public institutions, which are often funded by taxpayers' money, are...
41. The impact of forensic accounting on tax compliance in Nigeria: A case study of the Federal Inland Revenue Service (FIRS)
Background of the Study
Tax compliance in Nigeria has been a significant challenge due to various factors, including insufficient enforcement, lack of transparency, and the sophistication of fraudulent activities (Duru & Akinbo, 2024). The Federal Inland Revenue Ser...
42. An Examination of the Challenges of E-Accounting Adoption Among SMEs in Nigeria: A Study of Small Businesses in Ondo State
Background of the Study
E-accounting, defined as the use of electronic tools and software for managing financial records and transactions, has gained traction as a modern approach to financial management. For SMEs, e-accounting offers several benefits, including automat...
43. The Effect of Private Equity Investment on the Accounting Systems of Nigerian SMEs: A Study of Tech SMEs in Yaba, Lagos
Background of the Study
Private equity (PE) investment has emerged as a significant driver of growth for small and medium-sized enterprises (SMEs), especially in tech-driven ecosystems like Yaba, Lagos, popularly known as "Yabacon Valley." PE investors often dema...
44. The Impact of Accounting Practices on Profitability in Nigerian Agribusiness SMEs: A Case Study of SMEs in Benue State
Background of the Study
Accounting practices play a vital role in determining the profitability and sustainability of businesses, particularly in the agribusiness sector. Nigerian agribusiness SMEs, which are concentrated in Benue State, often face unique challenges suc...
45. The role of managerial accounting in VAT management: A case study of Shoprite Nigeria
Background of the Study
Value-Added Tax (VAT) is a consumption tax levied on goods and services at each stage of production and distribution. VAT management is critical for businesses like Shoprite Nigeria, a major retail chain in the country. Managerial accounting plays a...
46. The role of managerial accounting in the aviation sector: A case study of Air Peace Nigeria
Background of the Study
Managerial accounting plays a crucial role in the operational success of organizations, particularly in industries that require efficient cost control, financial planning, and resource allocation. The aviation sector is one such industry where th...
47. The impact of managerial accounting practices on employee performance: A case study of Zenith Bank Plc
Background of the Study
Managerial accounting practices involve the use of financial and non-financial data to aid managerial decision-making, enhance operational control, and improve overall performance within organizations (Alhassan & Umar, 2024). In the banking s...
48. The role of managerial accounting in improving process efficiency: A case study of Nestlé Nigeria Plc
Background of the Study
Managerial accounting involves the process of preparing internal financial reports to assist managers in decision-making, performance evaluation, and resource allocation. In large organizations like Nestlé Nigeria, managerial accounting plays...
49. The role of managerial accounting in optimizing supply chain costs: A case study of Dangote Cement Plc
Background of the Study
Managerial accounting plays a vital role in optimizing supply chain costs by providing financial insights and decision-support tools that enable organizations to minimize expenses and improve operational efficiency. In industries with complex supply...
50. The Impact of Managerial Accounting on Tax Planning in Nigerian Firms: A Case Study of Dangote Cement Plc
Background of the Study
Tax planning is an essential aspect of corporate financial management, allowing firms to minimize tax liabilities and allocate resources more effectively. Managerial accounting plays a pivotal role in this process by providing cr...
