The article examines the extent to which the most successful companies in Romania and Ghana - emerging countries - practice corporate social responsibility and the way CSR is communicated through the corporate websites and CSR/annual reports. The authors analysed whether CSR is integrated in the companies` strategy, what are the most important categories of stakeholders addressed, in what way do companies report their CSR activity and which are the main differences and similarities between Ro...
ABSTRACT Fraud is an epidemic dimension that has eaten deep into the banking sector as well as the entire economy. Its devastating effect manifests itself in the deteriorating balance sheet of banks as well as in economic backwardness. As a result, measures to eradicate fraud in banking sector become a central focus of the government and the monetary authorities. It was against this backdrop that this study was aimed at providing empirical evidence on the effect of fraud on performance of ban...
ABSTRACTThis research project tends to evaluate the impact of supervision and control of the Central Bank on the performance of commercial banks. Access Bank Nig Plc Lagos Branch was used as the case study. To aid this research both primary and secondary data were collected. The instruments used to collect data are questionnaires and oral interviews. The respondents comprised of male and female from the bank and the population put together is 150 and sample size is 109. The research design us...
ABSTRACT The research work took a look at an appraisal of social responsibility practice by Anambra Motor Manufacturing Company (ANAMMCO) Emene, Enugu. In an attempt to get to the root of the matter being investigated, four research questions and four hypotheses were proposed. The chi square statistics was used to test the hypotheses. The researcher adopted the survey approach. The population of the study is five hundred and ninety (590) staff while the sample size is two hundred and thirty e...
As Nigerians struggled to tame the psychosocial beast known as corruption, they have particularly beamed the searchlight on the behavior of public officials (civil servants, military and police personnel, elected officials etc.) and former public officials, contractors, business associates of public officials and families of public officials. However, one sector of society that has escaped the penetrating searchlight is education. The educational sector seems to escape critical observation ...
The efficiency and effectiveness of any organization weather small or big depends on the people that manage it. And manning an organization has been a serious problem of small and medium scale companies like Nigeria and because of this, these companies have not been able to achieve their goals. It is against this background that this research work was conducted to investigate such problems as sources of recruitment and selection of workers, human resources development and motivational factors...
Abstract Against the background of the deepening crisis of the Nigerian academy, this paper undertakes a critical analysis of the intellectual dimensions of corruption in Nigeria. It argues that the incorporation of the academy, particularly its intellectual components, into the ‘corruption enterprise’ has impacted on corruption discourses and analyses – most notably the polarisation into two realms, the public and the private. This characterisation represents in itself a distinct dimen...
The objective of this research work contains working capital management as a tool for minimization and profit maximization with particular reference to Anambra motor manufacturing company, Enugu. The research design used was the survey method and the sources of data were both primary and secondary. The primary sources were interviews granted to me while the secondary sources of data were obtained from related literatures viz text books, internet, journals by different authors. Primary sources...
The general objective of this study is to inculcate the knowledge of forensic auditing in preventing and detecting corporate fraud in Nigeria. Though the main objective of forensic auditing will vary according to the purpose of hiring individual or entity, the essence of this study is to employ the new knowledge to uncover fraud, crimes and evasions of financial obligations or malpractices committed through manipulation of accounting records. The specific objectives of this study are as follo...
Accountants have been bestowed with the role of providing information to the management regarding the affairs of the organization in particular and to the stakeholders in general. Internally, in manufacturing organization, management has always relied on the management accountant for cost evaluation and performance efficiencies of cost element. This role of management accountant to the management has been in doubt because of incessant increase in the cost elements of goods manufactured in Nig...
The research topic of this study is “The role of financial statement in investment decisions” – a study of selected banks in Enugu metropolis. The purpose is to identify the relationship between financial statement and investment decisions, and the impact of financial statement in investment decision making and also to know if investment decisions depends solely on financial statement. The study population is 125 persons who are the member of staff of the five major selected banks. Usin...
This study shows the problems and prospect of Nigerian company tax with Abia State Federal Board of Inland Revenue as the case study. The period covered by this research enabled the research to be reliable. RESEARCH OBJECTIVES To ascertain whether sharp practices in administration between the staff of FBIR and assess company contributed to tax evasion To ascertain if there is any variation between financial statement used for AGM and that sent to FBIR for tax administration To asce...
This study will be of immense help to the policy makers in the federal civil service of Nigeria who will be able to know and assert the adequate role of the public accountant in the service with a view to showing up the programs of accountability, probity and transparency of the present administration. “Nigeria” for the purpose of this paper means” the Federal Republic of Nigeria including any area outside the territorial waters of the Federal Republic of Nigeria which in accordance wi...
The main objective of this research study is to determine whether information technology improves management effectiveness by affecting business strategies. The research study were identified as follows: To ascertain whether or not accountant efficiency contributes to organizational growth with the information technology deployed. Determine whether information technology improves management effectiveness by satisfying information needs or not. Prove that information technology improves compet...
The overall purpose of this research work is to evaluate and determine the impact of accounting information on the portfolio management of bank. Specifically, this research work stands to achieve the following objectives: 1) To determine whether accounting information has enhanced the portfolio management of commercial banks. 2) To find out whether conflict in accounting information affects the choice of portfolios. 3) To determine whether accounting information has improved the basic roles...