ABSTRACTThe major purpose of the use of financial accounting information is to minimize risk, failure and uncertainties and also stay ahead of competitors. Notwithstanding the immense benefit of use of accounting information, it is generally acknowledged that most unqualified accountants generate inaccurate information and so result in failure of organizations to achieve desired goal. There are cases of managers refusing the use of accounting information because of their inability to interpre...
ABSTRACT mso-hansi-theme-font:major-latin">Most of the existing research literature on accounting in Nigeria SMEs tends to be more biased toward the use of financial accounting techniques and methods by small business onwers, information technology adoption as well as research in credit accessibility for SMEs, more so only remote exists in regard of the adoption of modern accounting techniques by SMEs in Nigeria. mso-hansi-theme-font:major-latin">Many small business owners are daunted by ...
ABSTRACTAccounting information is a part and parcel of today’s life which is necessary to understand the accurate financial situation of the organization and used as the basis of making strategic decisions. Accounting plays a critical role in the success or failure of contemporary business institutions.Accounting information serves as a critical tool for recording, analyzing, monitoring and evaluating the financial condition of companies, preparation of documents necessary for tax purposes,...
Abstract The emerging global economic scenariocharacterized by advancement in information technology, rapid changes inproduction processes, increased sophistry of the consumer, fierce marketcompetition and unethical skimming activities of producers in the drive tosurvive the unpredictable and complex business dynamics, has brought to thefore the crucial role of accounting information in economic and businessdiscourse especially in relation to administrative effectiveness (Curtis,1995).Ac...
Abstract font-family:" cambria","serif";mso-ascii-theme-font:major-latin;mso-fareast-font-family: Calibri;mso-fareast-theme-font:minor-latin;mso-hansi-theme-font:major-latin;mso-bidi-font-family:"Times New Roman";mso-bidi-theme-font:minor-bidi;mso-ansi-language:EN-US;mso-fareast-language:EN-US;mso-bidi-language:AR-SA">TheSmall and medium scale enterprises sector has been recognized worldwide for itsrole in economic advancement through ways various like; wealth generation,employment crea...
normal">Abstract text-align:justify;line-height:200%"> 200%;font-family:" times="" new="" roman","serif""="">With an upsurge in financial accounting fraud in the current economic scenario experienced, financial accounting fraud detection has become an emerging topic of great importance for academic, research and industries. In this age of high technology, fraud investigators can no longer be satisfied with just auditing or accounting skills, these investigators should be trained as fore...
ABSTRACTIn this study worked on factors influence individual investor behavior. In this research analyzed that how Factors influence individual investor’s. This study is conduct through primary questionnaires. In this study data collected from the 73 peoples of different employees, students, business man’s from the country of Pakistan. Factors involving investment decision, business cycle, business uncertainty, reputation of firm, past performance and Government support.In this research a...
INTRODUCTIONAccounting has its origin to the stewardship reporting, these proceed from rich owners of wealth who employ servant or stewards to manage their affairs and later receive report from these stewards. The method by which these reports are made to be communicated by these servants is referred to as accounting system. This was practiced by the wealth owners (Managers) to safeguard their resource fraud or embezzlement of funds.Meanwhile, there are difference methods of keeping records. ...
ABSTRACTAccounting Standard has generally helped to improve quality and harmonize financial statements and reports. Financial statement is the most important document highly desired by the shareholder financial analyst and financial investors. The financial statement prepared is seen to assume that the prepares applied the necessary that is the accounting standards in the preparation of financial statement of any profit making organization and which also must confirm with the Generally Accept...
ABSTRACTThis study designed to review overall financial reporting pattern and accounting basis prevalent in our local government make proper practical suggestion to improve the quality of financial reporting. Five research questions and two hypotheses were employed. Local government accounting and financial reporting aimed at providing an effective and efficient system to safe guarded the resources entrusted on them obvious problem of the topics of the study includes- lack qualified accountin...
ABSTRACTThe College of Business and Economics (CBE) is one of the higher learning institutions whichenables its students to carry out their internship in various organizations for purpose of not onlyto sustain them with employment environment in the future but also gain experience in thedomain and this concern the level five students have to conduct the internship attachment andmake a report on after completion.Then, it is in these views that as an undergraduate student in...
ABSTRACTThis research work if carefully read will educate all small scale business on profit realization as a result of capital investment and it also state clearly how relevant small scale business is toward the development of this country, questionnaires where raise3d and the respondents were of the opinion that capital investment really affect the profit of small scale business and conclusions were drawn that indeed acqu...
ABSTRACTInternal control Council’s policy is to develop an adequate system of Internal Control, which will promote a high level of compliance with Council’s policies and procedures and allow full compliance with statutory obligations. Also, implement and maintain this system to assist the Council in carrying out its activities in an efficient and orderly manner to ensure adherence to management policies, safeguard its assets and secure the accuracy and reliability of its records...
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 relate...
AbstractIn 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 data used for this work were collected from both primary and secondary s...