» 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 th…Continue Reading »
» CHAPTER ONE INTRODUCTION 1.1 Background to the Study The last decade has witnessed several accounting scandals and corporate failures that were blamed on earnings management practices of firms globally, which audit function was not able to detect. Earnings management involves managers‟ manipulatio…Continue Reading »
» CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY The system of tax collection and administration in Akwa Ibom State has been carryout towards the socio economic objective of the state. Tax could be defined as the public sector in order to accomplish some of the nation economic and goal. The prim…Continue Reading »
» ABSTRACT The objective of the study is to examine the effect of executive compensation on corporate social responsibility reporting. Adopting a survey research design, we test this hypothesis using a sample size of 100 companies selected randomly quoted on the Nigerian Stock Exchange with audited fi…Continue Reading »
» Abstract This study aimed to determine the level of post consolidation financial stability in Nigeria and the effect of the Basel I Accord implementation on this stability. Secondary data on post consolidation aggregate bank profits and liquidity (measures of financial stability) and post consolidat…Continue Reading »
» Abstract The paper 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 com…Continue Reading »
» CHAPTER ONE INTRODUCTION 1.0 BACKGROUND OF THE STUDY In his budget of December 23, 2011 presented the year 2012 budget, there the governor of Enugu state governor Sullivan chime said that the thrust of the 2012 budget is poverty reduction of the people. The state government appreciated the dangers o…Continue Reading »
» ABSTRACT One of the roles of accounting is to provide information on business performance, either through financial accounting indicators or otherwise. Theoretical empirical studies on the relationship between Corporate Financial Performance (CFP) and Corporate Social Performance (CSP) have increase…Continue Reading »
» ABSTRACT This study is on management of fraud and wastages in business organizations: implications for internal auditor. Many objectives were set among which are: to identify the nature, types and major causes of fraud and wastages in business organizations. To find out the factors that motivates wo…Continue Reading »
» CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY The Nigerian Breweries industries have board directors at the Apex of its administration hierarchy. The board of directors determines the corporate management policies while the detailed operational and tactical decisions are left to the d…Continue Reading »
» CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY Although, there is general agreement among psychologists that man experiences a variety of needs, there is considerable disagreement as to what these needs are and their relative importance (Van Rooyen, J. 2006). One of the basic problems in any o…Continue Reading »
» INTRODUCTION The role of Small and Medium Enterprises (SMEs) in any economy cannot be overlooked as they constitute a significant employer of labor as the active role of small and medium enterprises as a key element of development in developing countries has been acknowledged. As stated by Kuteyi (2…Continue Reading »
» ABSTRACT Corporate social responsibility (CSR) is the promise by business organizations to behave in a way that is ethically acceptable and at the same time contributing to the economic development and improvement of the living conditions of the employees, the catchment community and the larger soci…Continue Reading »
» Abstract This study assesses the financing option available to Small and Medium Scale Enterprises (SMEs) in Nigeria, using a total sample of 84 SMEs drawn from Benue and Nasarawa States as case study for a study period of 2007 2009. Mean scores and standard deviation were used to present and analyz…Continue Reading »
» Abstract This study examined the role played by foreign direct investment and business environment on economic growth. The sample contained 39 Sub Saharan African countries divided into two groups, 21 low incomes and 18 middle incomes from 1992 to 2012. The findings of pooled mean group estimator (P…Continue Reading »
» 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 establi…Continue Reading »
» ABSTRACT Capitalization or capitalisation is writing a word with its first letter as a capital letter (upper case letter) and the remaining letters in lower case in writing systems with a case distinction. The term is also used for the choice of case in text. Conventional writing systems (orthograph…Continue Reading »
» CHAPTER ONEINTRODUCTION 1.1 BACKGROUND TO THE STUDY The work of an auditor in any organization cannot be looked beyond or over emphasized. This is because in earlier years when there was no auditor to take proper care of the organizational financial statement, many organizations like small scale bus…Continue Reading »
» CHAPTER ONE 1.0.0 INTRODUCTION The word inflation is not new phenomenon; it has been experienced by most countries in the world at some stage in their history. Mere looking at this statement ones mind will really, run to developing countries. But it is in history that even the UNITED KINGDOM in 1974…Continue Reading »
» ABSTRACT This study centered on improving the management of loanable funds in commercial banks. The study was comparative in nature, using Trade Bank of Nigeria (TBN) and Inland Bank of Nigeria (IBN). These two banks were chosen because of their accessibility, high rate of mobilization of deposits a…Continue Reading »
» CHAPTER ONE INTRODUCTION The amount of the producer’s wealth is a guess depending on price, method, and level of out put and peace of production. Nigeria is an oil producing nation, and oil occupies a very important position among the nations revenue sources. Its significance in the nations econom…Continue Reading »
» ABSTRACT The urgent need to establish a financial institution that will carter for the development of various sector of the African economy brought about the emergence of the African development bank. Also when the African government realized that the central bank are commercial banks could not prov…Continue Reading »
» ABSTRACT The impact of Computer to Nigeria Commercial Banks especially Union Banks Plc cannot be over emphasized. Many banks have realized the used of the computer as a means of improving their chequeing transaction and of keeping necessary data on customers for loans advances and other services. Th…Continue Reading »
» 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…Continue Reading »
» ABSTRACT organizational objectives 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 organizatio…Continue Reading »
