ABSTRACT In Tanzania, internal auditing is relevant for the expansion of work and responsibilities of the parastatal organisations. However, it is argued that many internal auditors are not independent and lack relevant skills and management support for carrying out internal audit duties and assignments effectively. Therefore, this study examines the influence of internal auditing on the effectiveness of corporate Governance in parastatal organisations found in Dodoma City,Tanzania. The study...
ABSTRACT The study was done on comparative of the financial performance between two financial Institutions CRDB and NBC, these two banks were selected as a sample .The study on the comparative financial performance of CRDB and NBC has been an important issue in the field of banking services. The focus was on the performance of CRDB which is a growing bank in Tanzania and very competitive among other banks while NBC is an average bank which has been experiencing operations problems in recentl...
ABSTRACT This study on the effectiveness of outsourcing revenue collection in Local Government Authorities was conducted in Arusha City Council (ACC). The purpose of this study was to determine whether ACC adheres to the important criteria in selecting the revenue collecting agents, to determine the influence of budget on outsourced revenue collection, and to determine whether ACC obtain expected outcomes from outsourced revenue sources. The focus was to determine whether outsourcing revenue...
ABSTRACT This dissertation reports the findings of the evaluation of the effect of public debt on economic growth in Tanzania. The specific objectives of the study were two: to find out the effect of external debt on the economic growth of Tanzania and determine the effect of domestic debt on the economic growth of Tanzania. References were drawn from the external debt components, namely multilateral debts and external debt, and domestic debt documents reviewed were treasury bills and govern...
ABSTRACT This dissertation informs of the factors that influence the effectiveness of internal audit function in the Ministry of Education, Science and Technology in Tanzania. The study was guided by three objectives namely, to access the level of independence and its influence on the effectiveness of internal audit function in the ministry, to evaluate the influence of internal auditors’ competence on the effectiveness of audit function on the ministry and to access the influence of manag...
ABSTRACT This study employed the Probit regression method to identify and examine the extent to which the identified factors influence the audit assistants’ decision to leave the audit profession in Ghana. The study identified age, marital status and sex of audit assistant as influential factors to the decision to leave the audit profession. Thus, the study concludes that older, married audit assistants are more likely to exit the audit profession perhaps due to the added domestic responsib...
ABSTRACT This study examines Ghanaian accountant’s ethical perception on decision making and individual factors and values that influences them. A well-structured questionnaire was employed with a sample size of 162 respondents from selected accounting firms in Greater Accra for the study. Smart PLS structural equation modelling (SEM) results showed that there exist positive and significant relationship between objectivity, integrity, honesty, self-control and ethical perception. The PLS-SE...
ABSTRACT In almost every developing country Small and Medium enterprises (SMEs) are treated as the engine for economic growth and the availability of external finance for them is a topic of significant research interest to academics and policy makers around the globe. SMEs need improved access to finance especially for acquiring capital equipment and applications of new technology for operations. However, their access to finance is restricted because they do not have reliable credit histori...
ABSTRACT This study investigates the relationship between financial statements and bank performance in Nigeria- A case study of zenith bank, GTbank and UBA over a ten-year period (2010-2019). Banks are a very integral aspect of an economy due to the fundamental role they play as intermediaries, therefore it is important to establish an efficient analysis of the health of the bank as it also reflects the state of the economy. Financial statements are effective sources of information to analyse...
Abstract The study investigated the relationship between demographic variables (educational qualification, income level, and work experience) and financial literacy on one hand, and the relationship between financial behavior and financial literacy on the other hand. The study draws on a sample of 103 respondents who are employed in the financial sector of Ghana. The study made use of One –Way Analysis of variance (ANOVA) and Univariate regression in testing the hypotheses formulated. The r...
ABSTRACT Laxed or poor credit management is identified as a major cause for the collapse of many a rural bank in Ghana. Kakum Rural Bank Ltd., as one of the few rural banks to stand the test of time, established way back in 1982, continues to post significant profits year after year. However, in 2003, an on-site report into the operations of the bank by Bank of Ghana showed that the ratio of overdue and non-performing loans to advances was unhealthy and alarming. As a result, the bank was t...
ABSTRACT The general objective of the study was to investigate career management in a firm engaged in downsizing, with special reference to Vodafone Ghana. Specifically, the study sought the causes of downsizing in a firm, the consequences of downsizing on the individual and the organization, the extent to which a firm can manage careers when downsizing and the strategies that can be adopted for a successful career management while downsizing. The research design adopted for the study was d...
ABSTRACT The general objective of this study is to evaluate the financial performance of Credit Unions in the Western and Central Regions of Ghana. This study was prompted by the inability of some credit unions to effectively analyse their financial performance. The survey design was adopted while the study covered 12 credit unions over the period 2007-2012. The analysis and discussion of the data point to three key findings. First the study revealed that the average values for the performa...
ABSTRACT Mergers and acquisitions are a relatively new but fast growing phenomenon in the Ghanaian economy as a response to increasing competition, emanating from the changing business environment. However, because they are relatively new in the country, mergers and acquisitions are not well understood in Ghana. This study examines the impact of mergers and acquisitions on the acquiring company’s corporate financial performance, within the Ghanaian economy, using Guinness Ghana Breweries ...
ABSTRACT This study was undertaken to examine the attitude of small business owners towards the Tax Stamp System in Sekondi in the Western Region of Ghana. The study assessed the level of knowledge of the nuances of the Tax Stamp as well as their level of compliance. The study also investigated the problems in the payment and collection of the Tax Stamp. Using a descriptive survey method, 184 respondents in the informal sector in designated areas of Sekondi were conveniently selected for the...