ABSTRACT In the contemporary and ever dynamic business world, there has been an increasing shift in management concepts a shift in emphasis from production management to marketing management and now to management of resources at the firms disposal. Management now… Read More
THE ADOPTION LEVEL OF MODERN MANAGEMENT ACCOUNTING TECHNIQUES BY SMALL AND MEDIUM SCALE ENTERPRISES (SMES)
CHAPTER ONE INTRODUCTION 1.1 Background to the study The small and medium scale enterprises sector has been recognized worldwide for its role in economic advancement through various ways like; wealth generation, employment creation, and poverty reduction. Small and medium… Read More
APPLICATION OF BUDGETS AND BUDGETARY CONTROL MEASURES IN A NON-PROFIT ORGANIZATION
APPLICATION OF BUDGETS AND BUDGETARY CONTROL MEASURES IN A NON-PROFIT ORGANIZATION: A CASE STUDY OF CATHOLIC CHURCH, DELTA 2.1 CONCEPTUAL FRAMEWORK A budget is defined by the Institute of Cost and management Accountants as “a planned outcome to be generated and… Read More
THE IMPORTANCE OF FINANCIAL ACCOUNTING LITERACY ON THE GROWTH, DEVELOPMENT, SURVIVAL, PRODUCTIVITY AND PERFORMANCE OF SMES
CHAPTER ONE INTRODUCTION 1.1 Background of the Study Financial literacy remains an interesting issue in both developed and developing economies, and has elicited much interest in the recent past with the rapid change in the finance landscape. Atkinson and Messy… Read More
ASSESSING BOOK-KEEPING PRACTICES OF SMALL AND MEDIUM SCALE ENTERPRISES
ABSTRACT Nigeria’s economy is characterized by a very large number of micro enterprises, and in between them lies small and medium enterprises (SMEs). The unique feature of most SMEs is that, they can be easily established since their requirement in… Read More
THE AUDITOR AND THE PUBLIC: EXPECTATION GAP
Abstract This study examines the auditor and the public: Expectation gap. It was carried out to determine if there exists any significant expectation gap in the Nigeria auditing environment. The expectation gap developed from the differing expectations of the function… Read More
EFFECTIVE ACCOUNTING INFORMATION SYSTEM: AN IMPERATIVE FOR PROFIT PERFORMANCE
CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Accounting Information Systems (AISs) are a tool which, when incorporated into the field of Information and Technology systems, are designed to help in the management and control of topics related to organization’… Read More
PRACTICES OF ACCOUNTING FIRMS IN TAX AVOIDANCE THE NIGERIAN EXPERIENCE
Abstract This research work examines the strategies and practice of accounting firms in tax avoidance (the Nigerian experience) and also why businessmen avoid tax payments, to what use is taxation to investors and business and how taxation weaken companies financially.… Read More
THE IMPACT OF DOMESTIC INVESTMENT ON THE ECONOMIC GROWTH OF NIGERIA 2008 TO 2013
INTRODUCTION 1.1 BACKGROUND OF THE STUDY Since the attainment of independence in 1960 various policies of the Nigerian government have been geared towards promoting the growth and development of the Nigeria economy by influencing the trends of Gross Domestic Investment… Read More
IMPACT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS (IFRS) ON SMALL AND MEDIUM SCALE ENTERPRISES IN NIGERIA
Abstract This study sought to establish the relevance of International Financial Reporting Standard (IFRS) to small scale enterprises in Nigeria. The international accounting standard board (IASB), in its objectives and preamble, suppose that the beneficial effects from IFRS adoption include… Read More
