Accounting and Finance Research Papers/Topics

Adapting to Change and Organizational Growth in Small and Medium Size Enterprises in Microfinance Deposit Taking Institutions in Central Uganda.

Abstract  This study investigated the effect of adapting to change and organizational growth in Small and Medium Sized Enterprises (SMEs) in selected Micro-Finance Deposit Taking Institutions (MDis) in the central region in Uganda. The parameters of change included technology, innovation, research and development and competent management. Growth was considered in terms of revenue, profitability and liquidity. The population consisted of 150 respondents with a sample size of 109. Data was col...

Internal Control System and Fraudulent Practices in the Nigerian Public Sector; A Survey of Nigerian National Petroleum Corporation (NNPC) Nigeria.

ABSTRACT  The researcher investigated the relationship between ‘internal control system and fraudulent practices in the Nigerian public sector, a survey of Nigerian National petroleum Corporation (NNPC)’. The purpose of the study was to determine the Effect of Internal Control system on fraudulent in the Nigerian National Petroleum Corporation, Nigeria. The specific objectives were to determine the relationship between internal control system components (Control Environment, Risk Assessm...

Internal Control Systems and Revenue Collection A Case of Uganda Revenue Authority, Bushenyi Branch

ABSTRACT  This study was done to establish the relationship between internal control systems and revenue collection in Uganda, through a case study of Uganda Revenue Authority (URA) Bushenyi Branch. The objectives of the study were; to find out the relationship between the control environment and revenue collection at URA, Bushenyi Branch, to establish the relationship between risk assessment and revenue collection at URA, Bushenyi Branch, and to establish the link between control activities...

Working Capital Management and Managerial Performance of Selected Real Estate Companies in Mogadishu, Somalia

ABSTRACT  This study investigates the extent to which working capital management impacts on the managerial performance of the selected real estate companies in Mogadishu, Somalia. To achieve the research purpose, the following research objectives were formulated and these included: to examine the effectiveness of working capital management among the selected real estate companies in Mogadishu; to assess the level of managerial performance in selected real estate companies in Mogadishu; to es...

Internal Control System and Fraudulent Practices in the Nigerian Public Sector; A Survey of Nigerian National Petroleum Corporation (Nnpc) Nigeria

ABSTRACT  The researcher investigated the relationship between ‘internal control system and fraudulent practices in the Nigerian public sector; a survey of Nigerian National petroleum Corporation (NNPC)’. The purpose of the study was to determine the Effect of Internal Control system on fraudulent in the Nigerian National Petroleum Corporation, Nigeria. The specific objectives were to determine the relationship between internal control system components (Control Environment, Risk Assessm...

Personal Income Tax Generation and Utilization in Taraba State Board of Internal Revenue, Nigeria

ABSTRACT  The personal income tax is one of the major sources of income to the government. However, personal income tax has not yielded the much expected results in Taraba state. The study focused on how personal income tax generation affects tax utilization in Taraba state, Nigeria. The objectives of the study were; to assess the relationship between tax identification and tax utilization: to examine the relationship between tax assessment and tax utilization: to investigate the relationshi...

Internal Control and Organizational Performance of Daldhis Construction Company, Somalia

ABSTRACT  This study carried out an investigation on the role of internal control in influencing organizational performance of Daldhis Construction Company of Mogadishu, Somalia. The objectives of the study were 1) to examine the internal control procedures at Daldhis Construction Company, Mogadishu, Somalia, 2) to determine the organizational performance levels in at Daldhis Construction Company, Mogadishu, Somalia and 3) to establish whether there is a significant relationship between inte...

Cash Management and Financial Performance of Small Scale Businesses in Bombo Town Council in Luweero District-Uganda

ABSTRACT  The study sought to establish the effect of cash management on financial performance of small scale Businesses in Bombo town council in Luweero-Uganda. It was guided by three specific objectives, that included i) to determine the effect of disbursements on financial performance of small scale businesses in Bombo town council in Luweero district, ii) to establish the effect of cash collection on financial performance of small scale businesses in Bombo town council in Luweero distric...

Microfinance Credit and Empowerment of Rural Women in Nyanza, Rwanda

ABSTRACT  This study was an investigation on microfinance credit and empowerment of rural women in Nyanza, Rwanda. This was guided by the following objectives: i) to determine the relationship between education loan and rural women empowerment in Nyanza district, Rwanda; ii) to establish the relationship between business loan and rural women empowerment in Nyanza district, Rwanda; and iii) to determine the relationship between agriculture loan and rural women empowerment in Nyanza district, ...

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 Buru...

4 Working Capital Management and Organizational Performance in Selected Telecommunication Companies In Bosaso, Puntland, Somalia

Abstract This dissertation is entitled “working capital management and organizational performance is selected telecommunication companies in Bosaso, Somalia”. The study was carried out based on four specific objectives. The first major objective of this study was profile of respondents in which the study indicates that male dominate (71.4%) female (28.6%) in the three organizations staff, the study also revealed that 49.6% which is the very majority of the employees in the sample were age...

Assessment of the Contribution of Accounting Records On the Performance of Small and Medium Enterprises in Uganda, A Case Study of Entebbe Municipality

ABSTRACT This research has been conducted at Entebbe Municipality to investigate the contribution of accounting records on the performance of Small and Medium Enterprises in Uganda. Most SMEs do not progress well due to various constraints, one of them being poor accounting records. Accurate accounting records enable the business to manage its finances and make good financial decisions which in turn improves the performance ofthe business. Data were collected through questionnaires as well as...

Working Capital Management and Management Performance of Selected Real Estate Companies in Mogadishu, Somalia

ABSTRACT This study investigates the extent to which working capital management impacts on the managerial performance of the selected real estate companies in Mogadishu, Somalia. To achieve the research purpose, the following research objectives were formulated and these included: to examine the effectiveness of working capital management among the selected real estate companies in Mogadishu; to assess the level of managerial performance in selected real estate companies in Mogadishu; to esta...

Credit Risk Management and Loan Performance on Microfinance Institutions; A Case Study of Pride Microfinance Kabalagala Branch

ABSTRACTThe concept ofMicrofinance in Uganda is one of the most developed in the Sub-Saharan Africa. However, given the importance of credit risk in microjInance functioning, the efficiency of Microfinance Risk Management which includes techniques, methods, processes, procedures,activities and incentives is expected to sign~Icantly influence its loan performance. This study therefore sought to determine the relationshz~ between credit risk management and loan performance i...

Accessing the Effects of Entrepreneurship On Nigeria Economic Growth.

Introduction 1.1 Objective of the Study In modern economies, entrepreneurship, as an element of production, is been acknowledged as a justifiable cause for attaining economic growth. The generation of bright prospects for employment and wealth creation has also been attributed to entrepreneurship by several scholars who view it as one of the major causal factors of the economic advancement of several nations (Dejardin, 2000; Carree and Thurik, 2002; Naude, 2008). Though these scholars critica...


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