Accounting and Finance Research Papers/Topics

Insights from EU Policy Framework in Aligning Sustainable Finance for Sustainable Development in Africa and Asia

Abstract: It is conspicuous that the mainstream financial system in the EU is transforming into a sustainable financial system by a supra/national policy and institutional framework for meeting the goals of SDGs and the targets of the Paris Agreement for climate change together with Nationally Determined Contribution. However, Botswana or Sri Lanka has no such framework. Hence, a need of the hour has arisen to evaluate the sustainable finance policies in Botswana, Sri Lanka, together with t...

An Analysis on the Trend of Personal Loans in Commercial Banks of Botswana

Abstract: Personal loans are the fastest growing products of unsecured credit facilities in spite of high interest rate, due to smart positioning of the product by financial institutions. Personal loans are the easy option of people for financial requirements as they do not attract encumbrances and with a little practical formality to obtain them. The researcher focuses on the current trend of personal loans and the factors that influence the trend from different perceptions of lenders and b...

Relationship Between Covid-19 Pandemic and the Growth of Small and Medium Enterprises (SMEs) in Eldoret Town-Uasin Gishu County

ABSTRACT This research study aimed to examine the effects of the covid-19 pandemic on the growth of small and medium enterprises (SMEs) in Eldoret town-Uasin Gishu County.  It was guided by the following research questions: How has covid-19 affected accessibility to loan financing by SMEs in Kenya? How has Covid-19 affected the supply of raw materials to the SMEs in Kenya? How has Covid-s19 affected employment in SMEs in Kenya? and How has Covid-19 affected market access by SMEs in Kenya? ...

LOCAL GOVERNMENT FINANCIAL MANAGEMENT AND TAXATION IN AFRICA: THE CHALLENGES AND RECOMMENDED APPROACHES

The part expected to be played   by local governments in promoting efficient mobilization of domestic asset is becoming more conspicuous as a result of the lingering economic effect of some global disease outbreaks which have interrupted countries’ traditional financial inflows. However, the local governments, particularly those in developing nations, do not seem to be meeting this expectation. With exploratory research design, this study has reviewed the literature on how the local gover...

Credit Management and Loan Performance in Selected Commercial Banks in Bujumbura, Burundi

ABSTRACT  This study was aimed at determining the effect credit management on loan performance. The study was based on four specific objectives; to assess the effect of credit standards on loan performance in commercial banks, to determine the effect of implementation of credit policy on loan performance in commercial banks, to analyze how credit terms affect loan performance in commercial banks and to establish the effect of collection policies on loan performance in commercial banks in Bur...

Loan Management and Financial Performance of Selected Savings and Credit Cooperatives in Kampala District, Uganda

ABSTRACT  The study delved into Loan management and financial performance of the selected Savings and Credit Cooperatives (SACCO5) in Kampala District, Uganda. Specifically, the study sought: to determine the extent of loan management in the New Vision and Toyota Uganda’s SACCOs; to determine the level of financial performance; and to establish if there was a significant relationship between the extent of ioan management and level of financial performance of the New Vision and Toyota Ugand...

Capability Requirements on Fraud Prevention in the Nigerian Public Sector: The Perception of Professional Accountant

The objective of the study is to investigate the knowledge, skills, and ethics from the perception of Professional Accountant on fraud prevention in the Nigerian public sector. The primary data was collected from a Professional Accountant in the Office of Accountant General and Auditor General for the Federation in Nigeria through a self-administered questionnaire. Five hundred questionnaires were distributed, out of which 312 were retrieved from respondents. This study employed the Statistic...

The Use of Financial Distress and Financial Structure Ability as a Determinant of Financial Manipulations Level among Public Listed Companies in Malaysia

Financial manipulations are growing exponentially due to the dynamic complexities of businesses. This influenced a huge number of jobs and fund losses and renowned worldwide corporate scandals right from Health South and Freddie Mac, WorldCom, Cendant Corp and Tyco Scandals in 2002, Enron Scandal and Waste Management Scandal among others. However, if not detected early, and prevented, it could lead to a gradual loss of investor’s confidence. Therefore, this study examines the influence ...

Inventory Management Practices and Organizational Performance of National Medical Stores, Entebbe Municipality, Uganda

ABSTRACT  MUSISI PETER, School of Graduate Studies, Bugema University, Kampala, Uganda. October, 2015. “INVENTORY MANAGEMENT PRACTICES AND ORGANIZATIONAL PERFORMANCE OF NATIONAL MEDICAL STORES, ENTEBBE MUNICIPALITY, UGANDA” Supervisor: Abuga Mokono Isaac, PhD The study objectives were: to establish the level of inventory management practices by NMS, Entebbe Municipality, to assess the level of organizational performance of NMS, and to establish the relationship between inventory manageme...

Internal Auditing and Financial Management in Selected Private Electricity Supply Companies in Puntland, Somalia

ABSTRACT  The study was carried out to investigate the Relationship between Internal Auditing and Financial Management of three private electricity supply companies selected purposively and 122 employees in those companies selected by systematic method of sampling. This study was based on four objectives that were; 1) To determine the profile of the respondents in terms of gender, age, marital status, educational level, position in the company, number of years in the company and employment s...

Risk Management and Profitability of Commercial Banks A Case Study of Salam Bank in Mogadishu, Somalia

ABSTRACT  The study sought to assess the effect of risk management on profitability of commercial banks in Mogadishu-Somalia. It was guided by three specific objectives, that included i) determining the effect of risk identification on profitability of commercial banks in Mogadishu Somalia; ii) examining the effect of risk assessment on profitability of commercial banks in Mogadishu Somalia and (iii) to establish the effect of risk monitoring and control on profitability of commercial banks ...

Computerized Accounting Systems and Quality of Financial Reports of Selected Commercial Banks in Hargeisa, Somaliland

ABSTRACT  This study aimed at investigating the effects of computerized accounting systems on financial reports of selected commercial banks in Hargeisa Somaliland. It was guided by three specific objectives, that included (i) To establish the effect of Accounting data processing on the quality of financial reports in Somaliland, (ii) To establish the effect of Accounting data Storage on the quality of financial reports in Somaliland, and (iii) To establish the effect of Accounting data retr...

Financial Management Skills Among Staff and Quality of Financial Reporting in Selected Commercial Banks in Mogadisiju, Somalia

ABSTRACT The Purpose of the Study was to ~tabiish the relationship between financial management skills among staffs and quality of financial reporting in selected commercial banks in Mogadishu Somalia. Four research objectives have been formulated to guide the study namely to determine the level of financial management skills among staff of the selected commercial banks, to determine the quality of reporting in selected commercial banks, to determine if there is relationship between the level...

Budgetary Controls and Efficiency in the Bank of South Sudan, Juba.

ABSTRACT  The study examined the relationship between budgetary controls and efficiency in the Bank of South Sudan, juba. The specific objectives of the study were; To examine the relationship between budgetary participation and efficiency in the Bank of South Sudan, Juba; To assess the relationship between budgetary monitoring and efficiency in the Bank of South Sudan, Juba and to establish the relationship between budgetary evaluation and efficiency in the Bank of South Sudan, Juba. The st...

Accounting Information System and Management Decision Making in Selected Telecom Unication Firms in Borama District, Somaland.

ABSTRACT  This study determined the correlation between accounting information system and management decision making in Somaliland by taking the information of Teleson and Somtel Telecommunication firms in Borama District. This study sought to: to determine the profile of the respondents in terms of age, gender, qualification, experience, in the telecommunication companies determine the extent of accounting information system and th,e level of management decision making in Telesom and Somtel...


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