abstract mso-ascii-theme-font:major-latin;mso-hansi-theme-font:major-latin">Simply put when organizations have no chance of survival they give themselves a last chance by merging or by being acquired, though the ultimate goal of every businesses in today’s world is to grow or be face with liquidation. mso-ascii-theme-font:major-latin;mso-hansi-theme-font:major-latin">In any developed countries like Nigeria, the ability of banking industry to play its significantrole has periodically bee...
ABSTRACT The 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 interpr...
ABSTRACT Meeting the demands of the society calls for a large bulk of funds which an individual or community could not contribute alone. One of the main methods through which these funds are generated for the government is through taxation. Members of the public who are capable of paying tax are expected to discharge their civic responsibility by paying their taxes to contribute to the development and administration of the society at large. Alas, it is a known fact that every government d...
Introduction In recent times The orphanage home is one of the numerous social institution that have emerged over the years to carter for some of social need of orphanage associated with such problem(German and Marshall 2002). Motherless babies have nowadays become common because of the moral Decadences of the Society young people who cannot carter for themselves, find themselves put in the family way they end up find abandoning those innocent babies. The increases hardship because of the...
ABSTRACT The real issue in the 2015 general elections in Nigeria was the use of the smart card reader. The smart card reader was a critical component in the elections. It was used for the first time in the electoral process of Nigeria and it remains one of the greatest technological innovations of the 2015 general elections. The smart card reader is a technological device setup to authenticate and verify on Election Day a Permanent Voter Card (PVC) issued by Independent National Electoral Com...
ABSTRACT In recent times there has been much discussion about the independence of Auditors; the leadership of the auditing standards board, the public oversight board, the independence standards board, and most recently the proposed independence rules promulgated by the Securities and Exchange Commission (SEC) have all attempted to clarify and strengthen auditor role on the financial statement for good decision making. Also in the medieval era financial statements were not necessary and h...
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 daunte...
Background of study Cambria;mso-fareast-theme-font:major-latin;mso-hansi-theme-font:major-latin; mso-bidi-font-family:Cambria;mso-bidi-theme-font:major-latin">1.1. mso-ascii-theme-font:major-latin;mso-hansi-theme-font:major-latin">BACKGROUND TO THE STUDYIt is a known fact that major-latin;mso-hansi-theme-font:major-latin">about 70,000 adolescents in developing countries such as Nigeria die annually of causes related to childbirth and pregnancy. Childbirth and pregnancy ar...
Abstract The role of public sector accounting seems to be more pronounce in the control of public revenue and expenses in relation to the Local government administration in Nigeria, as it forms a growing trend among the general public during the period of economic recession. However, the aspect of public sector accounting that has received much attention in the literature, debate and empirical analysis is the role of accounting in the financial control of public revenue and expenditures. Ma...
Over the years, countries of the world have defined and set the standards of financial reporting in their individual territories. However, globalization has brought about ever increasing collaboration, international trade and commerce among the countries of the world; hence, there is grave need for increased uniformity in the standards guiding financial statements so that such statement would remain comprehensible and convene the same information to users across the world. The need for the de...
Over the years, countries of the world have defined and setthe standards of financial reporting in their individual territories. However,globalization has brought about ever increasing collaboration, internationaltrade and commerce among the countries of the world; hence, there is grave needfor increased uniformity in the standards guiding financial statements so thatsuch statement would remain comprehensible and convene the same information tousers across the world. The need for the developm...
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).Accou...
Abstract 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 creation, and poverty reduction (Kithae, Gakure, &Munyao, 2012).Small and medium scale enterprise...
Abstract 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 forensic accountants and this training should include an extensive knowledge of accounting information....