The purpose of this study was to investigate the perception of tax evasion to the payment of tax on ethical reasons. A case study of some selected Local Government Area in Akwa Ibom State. Extensive review of the existing literature was made and relevant information was extracted. The Design of the study is descriptive field survey and observation method and the study was conducted at the selected Local Government Area in Akwa Ibom State. The instrument for data collection is structured quest...
The broad objective of this research work is to take a critical look at the principle of total quality management so as to find out how its implementation will affect an organisation‟s productivity and profitability. For the purpose of this study, the researcher limited its data to those of the Skye Bank Plc and her customers. The researcher used survey method to investigate the effects of Total Quality Management on productivity using the probit model: a case study of Skye Bank Plc Edo Sta...
The research work covers the effect of financial accounting reporting on managerial decision making.The studies have the following objectives:To know whether the various ways of presenting financial accounting reporting have any effect on managerial decision making in the company.To examine the attitude of management in the allocation of resources which often leads to achievement of profit maximization objective.To determine the level of which m...
The research topic of this study is “The Effect of Computerized Accounting System on the Performance of in Banking Industry – a study of selected banks in Enugu Metropolis. The purpose is to know whether the application of Computerized Accounting System superceeds that of manual Accounting System, and that if computerized Accounting System enhance higher turnover and profitability, and also whether a computerized accounting system is an effective means ...
It has been noted that tax system in Nigeria has come to play a significant role, as a major source of revenue to the federal government by way of imposing tax on tax payers and it is for them to pay up the tax.The act of evading and avoiding tax by most registered companies and some individuals has however affected the revenue base of the government especially in providing essential services in the society. People naturally prefer to reduce their tax liabilities by deliberately overstating t...
The study is centred on the effect of the internal audit in M.B ANAMCO LTD, Emene Enugu State, the research covers all department under the firm in other to ascertain whether auditing has an effect in the private firm and if not what is the cause.INTRODUCTIONInternal audit is a management tool used in ensuring transparency in conduct of business. Auditing took the entire stage after the industrial revolution since before this period, transactions increased, precipitated by the development of ...
This research work deals with the challenges of internal audit function in the Nigerian public sector with reference to Kaduna state ministry of finance. Internal auditing is a process generally adopted towards ensuring and safeguarding of resources and promoting operational efficiency in organization. The objective of this study has been to evaluate the internal control system in the Nigerian public sectors, to ascertain the non- implementation of routine audit report and the lack of proper ...
This study was to assess the significance external auditor‟s in the examination of financial statement of first Bank of Nigeria Plc., Enugu. The banking sector in Nigeria and elsewhere in recent times have become so diversified, challenging, highly competitive and has been characterized by persistent, fraud, errors and misappropriation of funds in the bank, the impact of which has undoubtedly shaken the whole economy of the nation. For this work to be effectively and efficiently carried out...
This research work examined the relevance of financial ratio analysis in the appraisal of small scale business with particular reference to Mr. Biggs fast food in cross river state. The study examined the establishing of the extent to which accounting ratio can be used to interpret accounting records of small scale business, finding and analysing the meaning of financial ratio analysis to the researcher knowledge and understanding of financial statement of the company, to establish the effect...
A large proportion of the government health institutions are faced with similar problems. These problems hinder the growth and development of institutions in this country. The problems include:Unsatisfied clients/patients arising from poor qualify drugs. High rate of obsolescence, wastages and theft of drugs. Poor quality of inventory control leading to out of stock of essential drugs in the hospital. INTRODUCTIONInventories occupy the most strategic position in structure of wo...
The topic of this research work is inventory control as an effective tool for cost control in an organization using Cadbury Nigeria plc as a case study. Inventory control can be defined as the implementation of management’s inventory policies in a manner that assures that the goal of inventory management is met. The management of various companies is faced with the problem of at what level inventory should be held in order to have a healthy operation that is optimal stock level that will mi...
Internal audit is a tool, procedure, way to helping organisations achieve their set goals or objectives. The main objective of the study is to examine the effectiveness of internal audit in an organisation.Other objectives of this study are as follows:To show how internal audit assist in management operations.To show how organisational hierarchy has influenced internal audit department.To ascertain how internal audit department is a base to achieving value for money auditINTRODUCTIONThe syste...
The scope of governmental auditing has been widened over the year by the demand for independent verification of information to the extent that it can no longer be limited to the audit of financial operations, but value for money audit which ensures that the activities and programs are carried out at low cost and high standard. Lack of commitment in cost efficiency to the overall achievement of goals by the managers in the public sector brought the need of this research work titled “Evaluati...
The purpose of this topic evaluation of fraud control measures in Nigerian banking sector [a case study of central bank of Nigeria, Kaduna branch] is to aimed at finding practical means of eliminating, reducing the incidence of fraud in our banking industries and researcher used both primary and secondary source. Questionnaire and order interview were administered on a population of 350 person made up of both staff of central bank and management, the findings derives from respondents indicate...
This study aims to find out the objectives which include;i. To find out how adopting a more just and equitable approach to resolving the debt crisis can restore the balance of payment ii. To find out how to increase the role of socio-economic intervention through governmental control and stabilize the economy by eliminating free market trade through inflationary measures like naira devaluation. iii. To determine what causes inequality in the distribution of income between the classe...