Abstract Small and medium scale enterprises (SMEs) are very important in any economy and doubly so in a developing economy such as Nigeria, more also balanced scorecard is a framework which has been widely used during the last decade for performance measurement in different disciplines. There for the study aimed to investigate whether there is any relationship between the internal business process and financial perspective of balanced scorecard on the performance of SMEs in Ilorin; to exa...
ABSTRACT This study aims to evaluate the impact of management accounting techniques on the decision making of manufacturing organization. This arose because of how dynamic the business environment has proven to be. In conducting the research, survey research design method was adopted. A sample of 50 respondents were selected using the simple random sampling technique. Primary and secondary sources of data were used. The secondary source consist mainly of textbooks and journals. Questionnaires...
ABSTRACT This study examines the role played by NAICOM in the institution of good corporate governance culture in the Nigerian insurance industry. This was done by determining how successful the NAICOM, as the insurance industry regulator, has been in instilling a sound corporate governance culture in the industry. The Nigerian insurance industry have over the years been plagued by under-capitalization, poor human capital and professional skills, poor returns on capital, insurance premium fl...
ABSTRACT The research work on the impact of zero-based budgeting approach on the performance of Nigerian economywas carried out to explain the impact of zero-based budgeting approach on the performance of Nigerian economy. Research questions were properly designed from where the hypotheses of the study were formulated as a guide to the researcher’s literature on related matters by different authors were reviewed and the historical and descriptive methods used as the research design. The pop...
ABSTRACT Globalization plays a pivoted role in the Nigeria economy. This work is geared towards x-raying role of globalization in economic development of the nation. They study was limited to the federal ministry if information and communication. The study went further to x-ray the challenges confronting globalization in the nation. To ensure the realization of the objective of this work, collection of data was based on questionnaire and oral interview. Secondary sources were also explored. T...
ABSTRACT The study was attempted to look at impact of information technology on accounting system in a manufacturing company (a case study of Nigeria bottling company plc, Lagos). The development in information technologies, which have had numerous impacts on both individual and social life and business, have also had an important impact on accounting information system and accounting application in term of every aspect such as concept, scope and operation. The researcher employed the us...
ABSTRACT The research focuses on as assessment of planning and control of capital expenditure in a business organization, a case study of global soap and detergent company, ljebu- ode, Ogun- state. The major objective of the study is to determine the application of planning and control have any effect on capital expenditure in a business organization, to examine the relationship between planning and control being adopted on capital expenditure in a business organization. Data were collected...
The Benefits and Challenges of International Financial Reporting Standards (IFRS) Adoption by Listed Companies (A Case Study of Nigeria Breweries Plc, Ibadan). ABSTRACT The purpose of this study is to bring out issue and concepts of international financial reporting standard (IFRS) in general, its relationship to corporate business with specific reference to Nigeria Brewery Pic, Ibadan. The Objective of the study is to present the benefit of IFRS adoption and the problem of the study is the ...
It is universally accepted that for the smooth functioning of a money market and economic growth of a country, an efficient and good banking system is a must. Modern technology has taken the world by storm in recent decades. Particularly, the advent of the computer has completely revolutionized the way people live, work and play. Computers have affected businesses in numerous ways, allowing them to run more efficiently. However, there is a dark side to computers when individuals use them to l...
ABSTRACT Management of working capital which aims at maintaining an optimal balance between each of the working capital components, that is, cash, receivables, inventory and payables is a fundamental part of the overall corporate strategy to create value and is an important source of competitive advantage in businesses (Deloof, 2003). The main objective of the study was to establish the impact of working capital on business performance of First Bank Nig. PLC. The research used both des...
ABSTRACT There is no pretence that the agency model offers several ways of resolving the problems associated with the separation of ownership and control in public limited liability companies. In a bid to avert some of the recent financial scandals and corporate abuses in Nigerian companies, and similarly, promote good governance, the Securities and Exchange Commission, have proposed a recently reviewed Code of Governance with a far reaching implications to all companies who fails to comply ...
This is a project work that measures the effect of investment assets on shareholders' wealth maximization. It made use of both primary and secondary data to ensure a standardized and quality study. NESTLE NIGERIA PLC and ABACUS SECURITIES were used as case studies of this project work. The project was supervised by Professor Kehinde James of Accounting and Finance department at the Lagos State University, Nigeria.
Economic crimes have increased dramatically in the past decade. Forensic accounting has come into the limelight due to the rapid increase in financial crime and white collar crimes which is evident from newspaper reports, which on almost daily basis report of economic crimes committed in communities across the country. The present study discusses issues like scope of forensic accounting in Nigeria, the role of forensic accountants in fraud examination and various techniques employed for detec...
As a result of persistent poor performance in most organizations, the study investigated the effect of internal control systems on the performance of banks in Nigeria. Internal controls were looked at from the perspective of control environment, internal audit and control activities whereas bank performance focused on liquidity, accountability and reporting as the measures for improvement. The study also went further to establish that effective and efficient internal control system is the bes...
The study is majorly aimed at evaluating and analysing the most recent three years (1st January 2012 to 31st December 2014) business and financial performance of May & Baker Nigeria Plc. The results will be compared with that of a competitor (Glaxo Smithkline Consumer Nigeria Plc) in order to make informed decisions on the status of the company. Besides, the specific objectives to achieve are: a) To evaluate the political, environmental and economic factors affecting the financial perf...