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 management recruit trained ...
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 of keeping accounting re...
There has been a persisting challenges of accountability and transparency in local government councils in Nigeria. The objective of this study has been to ascertain whether accountability and transparency has put to check the circumvention of due process in financial and non-financial activities of the Local government council in Nigeria. A survey research design was adopted for the study, 55 Administrative management and 30 internal auditing totalling 85 was randomly sampled and stratified a...
This research is aimed at examining how effective and efficient management apply accounting information in making business decision in public sector organizations. The main objectives of this study are; 1. To identify how accounting information controls Fraud, mismanagement and irregularities. 2. To determine how useful and effective accounting information are to decision making in public sector organization. 3. To determine the relationship between the neglect of accounting information an...
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 ...
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. INTRODUCTION Internal 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 ...
This paper examines the effect of exchange rate fluctuations on the Nigerian manufacturing sector during a twenty five (25) years period (1986 – 2010). The argument is that fluctuation in exchange rate adversely affects output of manufacturing sector. This is because Nigerian manufacturing is highly dependent on import of input and capital goods. The methodology adopted for this study is empirical. The econometric tool of regression was used for the analysis. The population target of this s...
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 research is on the challenges of cost benefit analysis in a computerized Accounting System. The purpose of this study is to enquire into the viability or other wise of computerized accounting Systems, with particularly reference to coca-cola Bottling Company, Enugu. The objective of the study is to ascertain if the introduction computer system may lead to industrial unrests as workers resists change. Also, the method used in this study is chi-square while the findings in the process of t...
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. INTRODUCTION Inventories occupy the most strategic position in structure of workin...
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...