Research Papers/Topics in Accountancy And Commerce

The Effects Of Computer Assisted Auditing Techniques And Tools (Caatts) On Performance And Effectiveness Of Internal Audits A Case Study Of National Oil Infrastructure Company Of Zimbabwe Pri

ABSTRACT This research report sets out to understand the effects of computer technology on the effectiveness of internal audits using a case study of NOIC Zimbabwe The main objectives of the study were to establish the relationship the applications of computer technology as well as the relationship between computer technology and the effectiveness of audit internal audits. The researcher used descriptive and analytical research designs and the sample size was 20 respondents and the data...

An Analysis Of The Effects Of Time Budget Pressures Towards The Quality Of Audited Financial Statements

ABSTRACT This research on the effects of time budget pressure on the quality of the audited financial statements focusing on the deliberate practice of dysfunctional behaviour by auditors. The objective of this research was to establish the effect of time budget pressure on audit quality and auditors’ behaviour, cause of dysfunctional behaviour, how it contributes to audit risk, thereby ultimately affecting audit quality and provide best practices that can be adopted to reduce time...

Applicability of The Shared Services Concept in Zimbabwe: A Case Study of Old Mutual Zimbabwe plc ltd.

ABSTRACT Due to increased competition, the dynamic business environment and pressure by shareholders to increase their wealth management have been looking at tools of attaining this. One tool that has been adopted by most businesses globally of late is the SSC. This dissertation looks to test the applicability of this concept in relation to the Zimbabwean environment. The research was broken down into five chapters as a means to try and generate the answer to the research objective. Cha...

An Investigation Into The Effectiveness of The Cost a Management Accounting Practices in a Manufacturing Company. A Case of National Pharmaceuticals.

ABSTRACT The focal point of this research was to investigate into the “effectiveness of cost and management system in a pharmaceutical company” A case of National Pharmaceuticals. National Pharmaceuticals is one of the major players in the pharmaceutical sector in Zimbabwe. The company was manufacturing below capacity as a result of funding problems. The company opted to outsource the drugs as a cost reduction technique. Since it started outsourcing drugs, it began to experience...

An Evaluation Of The Effects On Companies: Case Study Of Ever Sharp

ABSTRACT This research was undertaken to evaluate the effect of budgets and budgetary control on the performance of Eversharp. The main problem was that Eversharp was making losses and costs have been increasing so this research was on the background of trying to enhance the budget process and improve performance. The research goes in depth in identifying the limitations of budgeting process and its effect on performance, evaluating the current budget technique, identifying the fact...

The Effects Of Downsizing And Company Closures On Service Delivery Of Local Authorities .A Case Study Of Gweru City Council

ABSTRACT The research aimed at investigating the effects of downsizing and company closures on service delivery of local authorities. The researcher’s scope of study was GCC. The research was a problem study which was driven by the fact that loss of revenue was a problem that has been affecting the operations of GCC since January 2011when a number of companies were downsizing and closing. After noticing this problem the researcher was motivated to investigate the effects of downsizing...

Impact Of Internal Auditing Function On Good Corporate Governance In Zimbabwe’s Public Sector (2012-2016)

ABSTRACT This paper examines the impact of internal audit function on good corporate governance in the public sector in Zimbabwe with particular attention on the State Owned Enterprises (SOEs). The focus was on the effect of internal audit on the risk management, internal control, reporting and compliance to corporate governance. A survey of 140 respondents in the SOEs sector was carried out using the quantitative research h design anchored on the post positivism research philosophy usi...

Investigation Into Revenue Generating Activities To Bridge The Funding Gap –A Case Of Zimbabwe Prison And Rectional Service For The Period 2011 To 2013

ABSTRACT This research seeks to provide the ways of increasing revenue at Zimbabwe prison and correctional service to mitigate the funding gap and thereby improving its financial performance. The research’s explored ways or strategies available to enhance finance, alternative ways of enhancing finance and the best practices to implement strategies to enhance finance. The researcher got relevant literature from different authors and formulated research questions and objectives which ga...

An Assessment of Competitive Strategies Used by the Zimbabwean State Owned Passenger Road Transport Industry.

ABSTRACT The research sought to assess the competitive strategies used by the Zimbabwean state-owned passenger road transport industry. The basis of the research is that there have been many competitive strategies adopted by state-owned road passenger transport organisations but there has not been any significant improvement in the performance of their organisations. Hence, it is with this background that the researcher saw it fit to assess the competitive strategies used by these state-...

Investigating The Effectiveness Of Financial Management In Local Authorities’ Performance: Case Of Chirumanzu Rdc

ABSTRACT The research was carried out to analyze the effectiveness of financial management in the performance of Chirumanzu Rural District Council. An investigation was incorporated as to whether the council has sufficient funds to finance its operations and also whether the council has been implementing effective financial management approaches. The research made use of related literature so as to strengthen and support the research aspects. Reliable and valid data was gathered thr...

Assessing the influence of inbound logistics on .company performance. A case of browncast steel company (pvt) ltd

ABSTRACT The research study is about inbound logistics on company performance. The researcher aimed at determining the influence of Logistics Information management on the lead time, assessment on the effects of inventory management policies on reducing stock-outs, influence of transport system should be used on product delivery and inventory costs that are incurred and affects profitability of the company. The research was carried out at Browncast steel merchant company a member of ste...

Analysis Of The Relationship Between Mining Export And Economic Growth In Zimbabwe (1985) To (2016)

ABSTRACT This research investigated the relationship between the mining export and economic growth in Zimbabwe using time series data for the period 1985 to 2016 as well as employing the Ordinary Least Squares (OLS) approach. The study was aiming at examining the impact of mineral export on economic growth in Zimbabwe. The results obtained showed that mineral export, real growth in agriculture, population growth and tax revenue significantly affect economic growth. Moreso the result...

Feasibility Study Of The Fuel Card System, A Case Of Sakunda Energy

ABSTRACT Sakunda Energy has been facing declining revenue for the past three years. The company was using the fuel coupons as a way of managing its revenue and the fuel coupon was causing the company to suffer losses in revenue. The fuel coupons had problems which include recyclability and vulnerability to theft of the coupons. This resulted in the company introducing the fuel card system as a way to mitigate these shortcomings. The newly implemented was put to use but there seems t...

A critical analysis into the introduction of private sector management and accounting techniques to the public sector. A case of beitbridge town council.

ABSTRACT The study was undertaken to investigate on the appropriateness of employing private sector management and accounting techniques through the adoption of International Public Sector Accounting Standards (IPSAS) at Beitbridge town council. The non-compliance with IPSAS provisions, non-compliance with IPSAS due to the need for complying with statutes, high volume of errors in the financial statements, consolidation complications of IPSAS municipal financial statements and IFRS base...

Variance Analysis: A solution to financial performance in a non governmental setting. (A case of World Vision)

ABSTRACTThis research was carried out with the aim of establishing the relationship that exists between variance analysis budget control technique and organisational performance. World Vision has experienced wide adverse budget variances due to ineffective variance analysis by the organisation resulting in the organisation repetitively over spending and under spending,los ing donor confidence and trust and hence motivation to this study. A descriptive research design was used in gathering the...


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