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TAX REFORM AND ADMINISTRATION IN NIGERIA; PROBLEMS AND PROSPECT CHAPTER ONE INTRODUCTION 1.1       BACKGROUND OF THE STUDY Nigeria is a federation with three tiers of government namely; Federal, State and Local Government. These tiers of government have their different expenditure responsibilities…

ASSESSING THE IMPACT OF ACCOUNTING SOFTWARES IN THE PROCESSING OF ACCOUNTING INFORMATION CHAPTER ONE INTRODUCTION 1.1   BACKGROUND TO THE STUDY Accounting takes an important role in operating an organization. Every business must keep track of financial information that relates to…

TAX CULTURE AND ECONOMIC DEVELOPMENT OF THE SECOND TIER GOVERNMENT IN NIGERIA CHAPTER ONE INTRODUCTION 1.1   BACKGROUND TO THE STUDY The relative roles of the three tiers of government the federal government, the state governments, and the local government authorities…

EFFECT OF ETHICAL ACCOUNTING PRACTICES ON ORGANIZATIONAL PRODUCTIVITY IN NIGERIA CHAPTER ONE INTRODUCTION 1.1   BACKGROUND TO THE STUDY In recent years, widespread moral lapses and corporate financial scandals have brought the topic to the forefront. Corporations are rushing to adopt…

EFFECTS OF FAIR VALUE ACCOUNTING ON USERS OF FINANCIAL STATEMENT CASE STUDY OF 6 SELECTED COMPANIES LISTED ON THE STOCK EXCHANGE MARKET CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY This statement which says things are not are not always…

MANAGEMENT ACCOUNTING AND ITS APPLICATION TO ORGANISATIONAL, PLANNING, CONTROL AND DECISION MAKING CHAPTER ONE INTRODUCTION 1.0    BACKGROUND TO THE STUDY In every business organization today, Management Accounting serves as the ‘language’ used by businesses to communicate both financial information and…

PETROLEUM PROFIT TAX AND CAPITAL EXPENDITURE OF THE NIGERIAN ECONOMY ( A CASE STUDY OF LAGOS STATE) CHAPTER ONE INTRODUCTION 1.0    BACKGROUND OF STUDY For the development and growth of any economy, the provision of basic infrastructure is quite necessary. Among these…

INVESTIGATION INTO THE CAUSES OF TAX EVASION IN LAGOS STATE. (A CASE STUDY OF SELECTED SMES IN IKEJA LGA) CHAPTER ONE INTRODUCTION 1.1  BACKGROUND OF THE STUDY The concept of taxation has been a concern of global significance as it affects every…

PRODUCTIVITY IMPACT OF DIVIDEND ON SHAREHOLDERS CHAPTER ONE INTRODUCTION 1.1. Background of the study The dividend of shareholders and its impact on productivity has been severally been called into question. Most school of thoughts has it that dividend of shareholders…

FINANCIAL ACCOUNTING: A PANACEA ON THE CORPORATE PERFORMANCE OF BUSINESS ORGANIZATIONS CHAPTER ONE INTRODUCTION 1.1   BACKGROUND OF THE STUDY The impact of financial reporting on the corporate performance of a business organization is becoming more apparent to user groups…

THE IMPORTANCE OF RENT TAX COMPLIANCE IN GHANA ABSTRACT The real estate sector is one of the fastest growing sub-sectors in the Ghanaian economy. According to the Ghana Revenue Authority, rent income tax collected from this sector has not been…

THE EFFECT OF COST ACCOUNTING TECHNIQUES ON PERFORMANCE OF SMES (A SURVEY OF SELECTED SMALL AND MEDIUM FIRMS IN PORT HARCOURT) CHAPTER ONE INTRODUCTION 1.1   BACKGROUND OF THE STUDY The business environment has become intensively dynamic and increasingly unpredictable in…

ACCOUNTING FOR PEACE AND ECONOMIC DEVELOPMENT IN NIGERIA, THE NORTH EAST CASE CHAPTER ONE INTRODUCTION   1.1   BACKGROUND OF THE STUDY The term peace is relative and the conditions for peace differ from one society or nation to another. However…

FINANCIAL REPORTING IN NIGERIA, PROBLEM AND SOLUTION CHAPTER ONE INTRODUCTION 1.1 Background of the Study Financial reporting is principally concerned with the communication of financial Information relating directly or indirectly or indirectly to an enterprises resource, Obligations, earnings etc. The…

EFFECTIVE INTERNAL CONTROL AS THE BASIS FOR PREVENTION AND DEDUCTION OF FRAUD IN BANK IN NIGERIA   ABSTRACT Fraud and forgery are gradually becoming daily occurrence in our banking industry., much as it around be admitted that they have always…

AN APPRAISAL OF THE CONVERGENCE OF PENSION FUND ADMINISTRATION IN NIGERIA WITH INTERNATIONAL STANDARDS CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY Pension generally is a way of catering for the welfare of retirees. It is a periodic income or…

THE ROLE OF INFORMATION TECHNOLOGY IN THE DEVELOPMENT OF AN EFFECTIVE INTERNAL CONTROL SYSTEM. (A CASE STUDY OF MOUKA FOAM COMPANY LIMITED) CHAPTER ONE INTRODUCTION 1.1    BACKGROUND TO THE STUDY Internal control system is a framework used by organizations for…

COST PROFIT VOLUME ANALYSIS AS A CATALYST FOR MANAGEMENT PLANNING, CONTROL, AND DECSION MAKING OF MANUFACTURING COMPANY (CASE STUDY OF WAPCO CEMENT PLC, SAGAMU OGUN STATE). CHAPTER ONE INTRODUCTION 1.1. BACKGROUND TO THE STUDY The success of a business is generally attributable…

THE EXTENT OF RELIANCE ON ACCOUNTING INFORMATION FOR EFFECTIVE BUSINESS AND FINANCIAL DECISION IN CORPORATE ORGANISATION. CHAPTER ONE INTRODUCTION 1.1.    BACKGROUND TO THE STUDY Accounting information is an ingredient in most, if not all, financial managerial decisions. In developed economies, these…

PROBLEM & PROSPECT OF PETROLEUM PROFIT TAX ADMINISTRATION IN NIGERIA CASE STUDY OF FEDERAL INLAND REVENUE SERVICE, FBIRS NIGERIA AND THE OIL AND GAS INDUSTRY ABSTRACT Petroleum Profit Tax is a major source of revenue for the Federal Government of…

ASSESSMENT OF AUDIT EXPECTATION GAP IN NIGERIA, AUDITOR’S CONNECTION CHAPTER ONE INTRODUCTION 1.0 BACKGROUND TO THE STUDY As the stakeholders become dissatisfied with the work of the audit profession, their confidence in audited financial statements will erode with time if…

ASSESSMENT OF E-TAX PAYMENT ON REVENUE GENERATION EFFICIENCY IN NIGERIA CHAPTER ONE INTRODUCTION 1.1.   BACKGROUND TO THE STUDY Tax is any form charge levied on a person or an institution by a governing body or its equivalent such that defaulted payment…

AN INVESTIGATION ON THE CHALLENGES OF ADOPTION OF IPSAS (INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARD) IN GOVERNMENT MINISTRIES, AGENCIES AND DEPARTMENT. (CASE STUDY OF KWARA STATE MINISTRY OF FINANCE, AGENCIES AND CORPORATION) CHAPTER ONE INTRODUCTION 1.1. BACKGROUND TO THE STUDY Over the…

ASSESSMENT OF ACCOUNTING PERSONNEL IN SELECTED SMALL AND MEDIUM ENTERPRISES IN EDO STATE. 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…

ASSESSMENT OF IMF LOAN POLICY ON ECONOMY DEVELOPMENT OF NIGERIA. CIVILIAN RULE (1999-2015). CHAPTER ONE INTRODUCTION 1.1. BACKGROUND TO THE STUDY Development is a universal attribute of man and matter, of society and nature, but the direction and speed of the…

AUDITING AS A TOOL FOR FRAUD RISK ASSESSMENT IN COMMERCIAL BANKS. (CASE STUDY OF SELECTED COMMERCIAL BANKS IN ILORIN KWARA STATE) ABSTRACT With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection has become…

DETERMINANTS OF TAX COMPLIANCE AMONG SME’S. ABSTRACTS 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…

EFFECT OF TAX INCENTIVES AND CONCESSION ON GROWTH AND DEVELOPMENT OF SMES IN NIGERIA CHAPTER ONE INTRODUCTION 1.1  BACKGROUND OF THE STUDY The year 1926 was a year of depression-slack in overall economic activities in Britain which led to decline of…

EFFECT OF AUDIT REPORT ON ANNUAL FINANCIAL REPORTING QUALITY OF ORGANIZATION. CHAPTER ONE INTRODUCTION 1.0 BACKGROUND TO THE STUDY In the wake of the financial crisis of 2007–2009 and the failure of a number of global corporate entities, investors, analysts…

EFFECT OF TAX EVASION AND TAX AVOIDANCE ON ECONOMIC DEVELOPMENT CHAPTER ONE INTRODUCTION BACKGROUND TO THE STUDY Fiscal policy measures in Africa have been largely driven by the need to promote such macroeconomic objectives as raising revenue to finance rapid…

EFFECTS OF MULTIPLE TAXATION ON GROWTH AND PROFITABILITY OF SMALL SCALE ENTERPRISES IN NIGERIA CHAPTER ONE INTRODUCTION 1.1    Background to the Study The rationale for imposing taxes in any nation stems from government numerous responsibilities and her desire to stimulate growth…

IMPACT OF COST CONTROL AND COST REDUCTION ON PROFITABILITY OF MANUFACTURING COMPANY (CASE STUDY OF BLACKWORTH CONSTRUCTION COMPANY, KWARA STATE). CHAPTER ONE INTRODUCTION 1.1. BACKGROUND TO THE STUDY A business objective is the starting point for any business organization to thrive and…

IMPACT OF FINANCIAL MANAGEMENT PRACTICES ON PROFITABILITY OF BUSINESS ENTERPRISES: CASE STUDY OF SME OPERATORS IN ILORIN METROPOLIS CHAPTER ONE INTRODUCTION 1.1. BACKGROUND TO THE STUDY Business Enterprises (SMEs) are seen as a driving force for the promotion of an economy (Khan…

EFFECT OF DIVIDEND POLICY ON FIRMS’ EARNING IN NIGERIA. CHAPTER ONE INTRODUCTION 1.1  BACKGROUND TO THE STUDY Dividend according to Nwude (2003) “is the share of the company’s legally available profits divided among the  shareholders and received by the  shareholders in…

THE IMPACT OF RATIO ANALYSIS ON MANAGEMENT DECISION MAKING IN ORGANIZATIONS. (A CASE STUDY OF UNITED BANK FOR AFRICA PLC CHAPTER ONE 1.1  INTRODUCTION In every organization irrespective of its size, ownership, structure, impact of ration analysis on management decision making occupy…

A CRITICAL ANALYSIS OF THE PROBLEMS OF FINANCIAL MANAGEMENT IN LOCAL GOVERNMENT COUNCILS IN NIGERIA. CHAPTER ONE 1.0  INTRODUCTION 1.1  BACKGROUND OF THE STUDY Local government in Nigeria has been changed by the constitution of the responsibility or grassroots development and…

ROLES OF TAX AUTHORITY IN THE PREVENTION AND DETECTION OF TAX FRAUD IN NIGERIA. CHAPTER ONE INTRODUCTION 1.0. BACKGROUND TO THE STUDY Taxation is not a new word in Nigeria or the world as a whole. In Nigeria, taxation has…

THE EFFECT OF FRAUD AND FINANCIAL CRIMES ON THE ECONOMY OF NIGERIA (2007-2015). CHAPTER ONE 1.0 INTRODUCTION 1.1 BACKGROUND OF STUDY Nigeria is one among the African nations that are plague with fraud and financial crimes and these have had…

THE EFFECT OF FRAUD AND FINANCIAL CRIMES ON THE ECONOMY OF NIGERIA (2007-2015). CHAPTER ONE 1.0 INTRODUCTION 1.1 BACKGROUND OF STUDY Nigeria is one among the African nations that are plague with fraud and financial crimes and these have had…

THE PROBLEM AND PROSPECT OF PETROLEUM PROFIT TAX ADMINISTRATION IN NIGERIA. CHAPTER ONE INTRODUCTION 1.0  BACKGROUND TO THE STUDY As Africa’s most populous country, Nigeria boasts of the continent’s second largest oil reserves and has a very promising growth outlook. Poised…

THE USE OF MANAGEMENT ACCOUNTING TECHNIQUES AS A VERITABLE TOOLS FOR ORGANISATIONAL DECISION MAKING. CHAPTER ONE INTRODUCTION 1.0   BACKGROUND TO THE STUDY Prices of goods and services are gradually increasing day by day, and due to the fact that the sole…

ASSESSMENT OF THE CHALLENGES FACING SMALL AND MEDIUM SCALE ENTERPRISES IN ACCESSING FOREIGN EXCHANGE IN NIGERIA (A CASE STUDY OF SELECTED ELECTRONICS DEALERS IN ALABA INT’L MARKET, LAGOS, NIGERIA CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY The desire to build a…

A STUDY OF THE PROBLEM OF TRUANCY AMONG SECONDARY SCHOOL STUDENTS IN SOME SELECTED SCHOOLS IN ONDO WEST LOCAL GOVERNMENT AREA OF ONDO STATE. CHAPTER ONE      Introduction 1.1   Background of the study 1.2   Statement of the problems 1.3   Purpose of…

COMPILATION OF BIBLIOGRAPHY ON ABORTION IN NIGERIA. INTRODUCTION %al or expulsion of an anbryo or foetus from the uterus, resulting or causing its death. This can be spontaneously as miscarriage or other meals. “Abortion” can refer to an induced procedure…

THE INTEGRATION OF MIGRANTS INTO SOCIO-ECONOMIC DEVELOPMENT OF AWE IN THE 20TH CENTURY. CHAPTER ONE 1.1  STATEMENT OF THE PROBLEM Awe is the industrial nerve centre in Afijio Local Government Area of Oyo State.1 Unlike other industrial settlement, its enjoy…

QUESTION FORMATION IN KOENOEM LANGUAGE. CHAPTER ONE  INTRODUCTION 1.0   GENERAL BACKGROUND This chapter will dwell on the general and historical backgrounds, socio cultural profile, sociolinguistics profile, genetic classification, scope and organization of study, theoretical frame work, data collection, data analysis…

MAIZE ADJUNCT IN SORGHUM BEER BREWING. CHAPTER ONE INTRODUCTION Beer is an alcoholic beverage obtained from fermented cereals  such as barky, sorghum  and maize grains. Barkey is a well know cereals for beer production due to some great advantage it…

CREDIT POLICY AND DEBT RECOVERY EFFORT IN NIGERIAN COMMERCIAL BANKS. (A CASE STUDY OF GUARANTY BANK PLC, KADUNA) CHAPTER ONE INTRODUCTION 1.1  BACKGROUND OF THE STUDY To every nation, the existence of banking industry is inevitable. This necessitates the need for…

AN APPRAISAL OF DEPOSIT AND LENDING POLICIES IN NIGERIAN DEPOSIT MONEY BANKS. (A CASE STUDY OF ACCESS BANK PLC, KADUNA) CHAPTER ONE 1.0   INTRODUCTION 1.1  Background to the Study In a modern economic system, there is distinction between the surplus and…

STRATEGIC MANAGEMENT AND PROFESSIONAL USE OF ACCOUNTING DATA FOR COMPANIES BENEFIT. CHAPTER ONE 1.0   INTRODUCTION Strategy management can simply be defined as the effective control of available resources in an organization and the professional uses of accounting information for companies…

AN EVALUATION OF THE IMPACT OF PEACE ACCOUNTING IN THE ECONOMIC DEVELOPMENT OF NIGERIA CHAPTER ONE 1.0  INTRODUCTION 1.1 BACKGROUND OF THE STUDY The exploitation and production of oil in the Niger-Delta have created some of the largest fortunes for…

THE USE OF COMPUTER IN RECORDING ACCOUNTING INFORMATIONS, PROBLEMS AND PROSPECT. 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…

THE ROLE OF ACCOUNTANT IN THE ECONOMIC DEVELOPMENT OF ORGANIZATION. (A STUDY OF NIGERIAN BOTTLING COMPANY ONITSHA) ABSTRACT The main purpose of this project is to find out the Role of accountants in the economic development of Nigeria with particular reference…

FINANCIAL STATEMENT FRAUD IN AN ORGANIZATION: ISSUES AND SOLUTIONS CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY The web star dictionary defines fraud as “an intentional deception to cause a person to give up property or lawful right, which could also…

OIL AND GAS ACCOUNTING: PRACTICE, CHALLENGES AND SOLUTIONS IN NIGERIA. (A CASE STUDY OF SHELL NIGERIA PLC) CHAPTER ONE INTRODUCTION 1.1   BACKGROUND OF THE STUDY Accounting regulatory bodies usually formulate industry specific standards when an industry has peculiar characteristic of…

THE EFFECT OF FINANCIAL MANAGEMENT PRACTICES ON THE PROFITABILITY OF SMALL AND MEDIUM SCALE ENTERPRISES (SMES) IN KWARA STATE, NIGERIA. CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY Small and medium enterprise (SMEs) are considered backbone of economic growth in…

THE IMPACT OF IFRS ON THE SERVICES DELIVERED BY PRICE WATERHOUSE COOPERS (PWC) LAGOS, NIGERIA. CHAPTER ONE INTRODUCTION 1.1. BACKGROUND TO THE STUDY Financial statements, apart from stating the financial position of an organization, provides other information such as value…

THE IMPACT OF INTERNAL CONTROL SYSTEMS ON THE PERFORMANCE OF SMALL AND MEDIUM SCALE ENTERPRISES IN ILORIN METROPOLIS. CHAPTER ONE 1.0 INTRODUCTION 1.1 BACKGROUND OF THE STUDY Every organisation both profit and non-profit has its objectives and goals in mind…

PROBLEMS AND PROSPECTS OF DESIGNING INTERNAL CONTROL SYSTEMS FOR SMALLER ENTITIES IN KWARA STATE. CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Internal controls are designed to provide reasonable assurance regarding the achievement of an organization’s objectives in terms of…

THE IMPORTANCE OF FINANCIAL ACCOUNTING LITERACY ON THE GROWTH DEVELOPMENT SURVIVAL PRODUCTIVITY AND PERFORMANCE OF SMES IN KWARA STATE CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Financial literacy remains an interesting issue in both developed and developing economies, and…

THE ADOPTION LEVEL OF MODERN MANAGEMENT ACCOUNTING TECHNIQUES BY SMALL AND MEDIUM SCALE ENTERPRISES SMES IN KWARA STATE CHAPTER ONE INTRODUCTION 1.1   BACKGROUND TO THE STUDY The small and medium scale enterprises sector has been recognized worldwide for its…

EFFECT OF CORPORATE GOVERNANCE ON THE PERFORMANCE OF COMMERCIAL BANKS IN TERMS OF PROFITABILITY CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY From time immemorial, there wasn’t any need for corporate governance due to the fact that business institutions were…

EFFECT OF CORPORATE SOCIAL RESPONSIBILITY ON THE PERFORMANCE OF THE NIGERIAN BANKING SECTOR CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY The last twenty years have seen a radical change in the private sector’s relationship both with the state and…

ASCERTAIN IF ADVERTISING EXPENDITURE IS VALUE RELEVANT. CHAPTER ONE 1: INTRODUCTION 1.1 BACKGROUND TO THE STUDY In recent years, much attention has been paid to whether certain expenditures generate intangible assets, and how these expenditures should be accounted for in…

CORPORATE GOVERNANCE AND ITS RELATIONSHIP WITH DIVIDEND POLICIES OF BANKS IN NIGERIAN CAPITAL MARKET CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY The concept of corporate governance is one of the issues that have attracted the attention of researchers and…

EVALUATE THE EFFECT OF ENVIRONMENTAL REPORTING PRACTICES AND THEIR PERFORMANCE ON SMES IN ILORIN METROPOLIS  KWARA STATE. CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY Environmental reporting is an inclusive field of accounting. It provides reports for both internal use, generating…

IMPACT OF BUDGETING AND BUDGETARY CONTROL ON THE PROFITABILITY OF SMES CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY Wants are numerous while resources are limited but there is every tendency to waste or under-utilise the limited resources by the…

PERSONAL INCOME TAX ADMINISTRATION PROBLEM, PROSPECT AND PROCEDURES CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY The desire to uplift one’s society is the first desire of every patriotic citizen. Tax payment is the demonstration of such a desire. The…

INTERNAL CONTROL SYSTEM AS A TOOL FOR EFFICIENCY IN THE MANAGEMENT OF SMALL AND MEDIUM SCALE ENTERPRISES IN ILORIN CHAPTER ONE INTRODUCTION 1.1 Background to the Study The concept of internal control is said to trace its history back to…

THE EFFECT OF INFORMATION TECHNOLOGY SYSTEM ON THE GROWTH OF SMES IN NIGERIA. CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY A great number of organizations around the globe are currently utilizing Information and Communication Technology (ICT), not only for…

TAX INCENTIVES AS A TOOL FOR ECONOMIC GROWTH OF SMES CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Nigeria as one of the developing countries in the world, the growth of Small and Medium Enterprises (SMEs) is very vital for…

THE IMPACT OF ACCOUNTING INFORMATION SYSTEM ON SMES CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Gilbert, (2011) indicated that businesses are run with shareholders’ capital, long term and short term borrowing whether it is a small or medium enterprise…

THE EFFECT OF MERGERS AND ACQUISITIONS ON THE GROWTH OF NIGERIAN BANKS CHAPTER ONE INTRODUCTION 1.0    BACKGROUND OF THE STUDY The increase in oil boom in the 70’s was an era of huge and expensive prospect of doubtful utility and…

THE ROLE OF ACCOUNTING IN THE CONTROL OF PUBLIC EXPENDITURE CHAPTER ONE INTRODUCTION 1.1    BACKGROUND OF THE STUDY In most developing countries including Nigeria, government participation in economic activity is usually significant.  One of the ways through which government…

INTERNAL AUDIT FUNCTIONS AND PRODUCTIVITY CHAPTER ONE INTRODUCTION 1.1  BACKGROUND OF THE STUDY Internal audit is the set of accounting and administrative control and practices that helps managers in operating their organization more effectively and efficiently. It ensures that both…

EVALUATING INVENTORY MANAGEMENT AND CONTROL IN MANUFACTURING FIRMS.  (A STUDY OF CHAMPION BREWERIES PLC, UYO) 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…

BUDGETING AS AN INSTRUMENT OF ADMINISTRATIVE CONTROL OF PUBLIC AGENCIES IN NIGERIA. (A STUDY OF MINISTRY OF FINANCE, UYO) CHAPTER ONE INTRODUCTION 1.1   BACKGROUND OF THE STUDY Budgeting and budgetary control will continue to play a significant role in public organizations…

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…

EFFECTIVE BUDGETARY IMPLEMENTATION AS A TOOL FOR SOCIO-ECONOMIC DEVELOPMENT CHAPTER ONE INTRODUCTION 1.1 Background of the Study Budget which is a framework for revenue and expenditure outlays over a specified period of time usually one year is a fiscal policy instrument…

EFFECT OF TAX MORALE ON TAX COMPLIANCE IN NIGERIA CHAPTER ONE INTRODUCTION 1.1  BACKGROUND OF THE STUDY The concept of Quid Pro Quo applies to every facet of life-taxation inclusive. An average tax payer expects something of value in return…

ACCOUNTING RATIOS AS A TOOL FOR MANAGEMENT DECISION MAKING. CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Omuya (1990) defined “accounting as a language of business, it is used in the business world to describe the transaction entered into by…

APPRAISING THE IMPACT OF COSTING TECHNIQUES ON PROFITABILITY CHAPTER ONE INTRODUCTION 1.1  BACKGROUND TO THE STUDY The dynamic nature of our times has put so much on business that their survival can no longer be taken for granted but must…

THE ROLE OF RATIO ANALYSIS IN BUSINESS DECISIONS CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY The two primary objectives of every business are profitability and solvency.  Profitability is the ability of a business to make profit, while solvency is the…

FORENSIC ACCOUNTING AS A TOOL FOR FRAUD DETECTION AND PREVENTION CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY The issue of fraud, money laundering and other corrupt practices in business and government organizations has necessitated the application and practice of forensic…

THE IMPACT OF ACCOUNTING STANDARD ON THE DEVELOPMENT OF SMALL SCALE BUSINESS ABSTRACT This study examined the practical impact of accounting standard on the development of small scale business in Akwa Ibom State, with particular focus on P-MAT table Water…

THE IMPACT OF COSTING TECHNIQUES ON A PROFITABILITY OF A MANUFACTURING COMPANY.  (A CASE STUDY OF DANGOTE FLOUR MILLS PLC, CALABAR) ABSTRACT This project emphasize on costing in an organization. It is phenomenon for every organization (manufacturing). It is mandatory…

THE IMPACT OF CAPITAL MARKET ON ECONOMIC DEVELOPMENT CHAPTER ONE INTRODUCTION 1.1 Background to the study The Capital market in any country is one of the major pillars of long-term economic growth and development. The market serves a broad range…

THE IMPACT OF FINANCING INFRASTRUCTURAL FINANCING.  (A CASE STUDY OF AKWA IBOM STATE) ABSTRACT The analysis shows the effect of administrative/ management lags and lapses in the implementation of infrastructural policies. Consequently, there was a lag in the budgeting of funds…

PERSONAL INCOME TAX ADMINISTRATION: PROBLEMS AND PROSPECTS IN AKWA IBOM STATE. (A STUDY OF BOARD OF INTERNAL REVENUE) ABSTRACT Taxation is a fiscal measures used by government to control the economy as well as raise funds for infrastructural development, level up…

THE DEVELOPMENTAL ROLES OF FINANCIAL INSTITUTION IN ECONOMIC DEVELOPMENT IN ABIA STATE (A STUDY OF MINISTRY OF ECONOMIC DEVELOPMENT UMUAHIA) ABSTRACT The paper examines interaction between financial development and economic growth in Abia State. The study highlighted to analyze practically the…

THE CHALLENGES OF AN ACCOUNTANT IN PROMOTING GOOD ACCOUNTING RECORD IN A MULTI-NATIONAL BUSINESS ENTERPRISE. (A STUDY OF LG ELECTRONICS COMPANY) CHAPTER ONE INTRODUCTION 1.1 Background of the Study The ultimate objective of all business undertaking is making profit. It would…

THE ROLE OF INSURANCE COMPANY IN MANAGEMENT OF RISK IN MEDIUM SCALE ORGANIZATION. (A STUDY OF USMER WATER VENTURES, UYO) ABSTRACT The main purpose and focus of this study was to investigate and bring to limelight the roles of insurance company…

THE ROLE OF INTERNAL AUDITORS IN FRAUD CONTROL IN A BUSINESS ORGANIZATION. ABSTRACT This research study was conducted to investigate the role of auditors in fraud control in business organization with particular interest and attention on Champion Breweries Plc, Uyo.…

THE INFLUENCE OF FINANCIAL ACCOUNTING REPORTING ON THE MANAGEMENT OF A BUSINESS ORGANIZATION. (A STUDY OF CHAMPION BREWERIES PLC, UYO) CHAPTER ONE INTRODUCTION 1.1   BACKGROUND OF THE STUDY According to Ogunjimi in Ejiofor (2008:2) the running of any business is based…

THE IMPACT OF DOMESTIC INVESTMENT ON THE ECONOMIC GROWTH OF NIGERIA. CHAPTER ONE 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…

MANAGEMENT ACCOUNTING TECHNIQUES: A TOOL FOR DECISION MAKING IN AN ORGANIZATION CHAPTER ONE INTRODUCTION 1.1 Background to the study Management process is a set of interdependent activities used by an organization to carry out their functions which include, planning, organizing, staffing,…

THE EFFECT OF CORPORATE GOVERNANCE ON THE NIGERIAN BANKING SECTOR CHAPTER ONE INTRODUCTION 1.1  Background to the Study Globalization and Information and Communication Technology (ICT) took the world by storm and have reduced the world to a global village. This has…

THE EFFECT OF VALUE ADDED TAX (VAT) ON CONSUMER’S STANDARD OF LIVING. (A STUDY OF VAT OFFICE, UYO) CHAPTER ONE GENERAL INTRODUCTION 1.1  INTRODUCTION Tax, the whole world over is a major source of revenue to the government. The major reason…

AN ASSESSMENT OF RISK MANAGEMENT AND CREDIT ADMINISTRATION IN BANKS CHAPTER ONE INTRODUCTION 1.1    BACKGROUND OF THE STUDY Risk Management is the identification assessment and prioritization of risks. It is the effect of uncertainty on objectives, whether positive or negative followed…

RATIO ANALYSIS AS A TOOL FOR PERFORMANCE EVALUATION (CASE STUDY OF GLAXOSMITHKLINE) CHAPTER ONE INTRODUCTION 1.1  BACKGROUND TO THE STUDY Ratio has been most important tools for the effective development of manufacturing companies and industries, the major uses of ratio is to access…