ABSTRACT This study attempts to analyse tax morale and tax compliance in Nigeria. Taxation is one of the most volatile subjects in governance both in the developing and developed nations. Tax refers to a compulsory contribution, imposed by government, and while taxpayers may receive nothing identifiable in return for their contribution, they nevertheless have the benefit of living in a relatively educated, healthy and safe society. The advent of democratic rule in 1999 has put greater press...
ABSTRACT An international wave of mergers and acquisitions has swept the banking industry as boundaries between financial sectors and products have blurred dramatically. There is therefore the need for countries to have sound resilient banking systems with good corporate governance, which will strengthen and upgrade the institution to survive in an increasingly open environment. In Nigeria, the Central Bank unveiled new banking guidelines designed to consolidate and restructure the indus...
ABSTRACT As seller are making efforts to understand the buying behavior of consumers, which will help their business make more profit, increase market share and improve consumers shopping experience, the study of the personal factor influence is important. The research seek to study the personal factor influence on consumer buying behavior in Nigeria which comprised of three subfactors; Age, Occupation, Economic status as the independent variable which when satisfied would lead to understand...
ABSTRACT The aim of this study was to assess the impact of budgets and budgetary controls on the profitability of an entity operating in an unstable economy, using a case study of Zimbabwe Spring Steel (Pvt) Ltd t/a Load Agropower. The study was based on the period from 2015 to 2017 which was majorly characterized by economic instability. Load agropower experienced a decrease in its profitability growth rate in spite of the existence of a budget system and this prompted the researcher to seek...
ABSTRACT The recurring adverse overhead expenditure variances between 2015 and 2017 reaching a peak of USD509 798 in 2016 at Mega Pak Pvt Ltd has triggered the researcher to analyse the effects of budgetary process and control on performance of manufacturing companies in Zimbabwe with special focus on Mega Pak Pvt Ltd. Specifically the study sought to identify the effects of budget process and control on organisational performance and to identify factors that affect the budgetary process at M...
ABSTRACT The central point of this research is to investigate the efficiency of internal audit in risk management. Mutare City Council was used as the case in this research. This was necessitated by the fact that the council has been a victim of corrupt tendencies and theft, operational costs have increased and service delivery has declined leading to ratepayer dissatisfaction. The researcher in trying to come up with relevant information made a critical review on the relevant literature...
ABSTRACT Despite the reforms implemented to minimise non-compliance tourism, operators continue to be non-compliant in submitting levy due. Non-compliance reduces levy collected by Zimbabwe Tourism Authority (ZTA) and has thus created a gap between levy collected and the actual levy owed. The study looked at the strengths and weaknesses in the current system, reasons for non-compliance and the ways used by operators to evade levy payments and it sought to provide strategies that could be used...
ABSTRACT This paper analysis the Effects of the Audit Committees on the performance of State-Owned Enterprises in Zimbabwe (2011-2015). We examine the role of the audit committee in their oversight in the performances of the SOEs. This study examines whether the quality of the audit committee, captured by its independence, expertise, and diligence, is associated with improved SOEs performance. Using a sample of internal Audit Functions of 17 SOEs out of the 78 SOEs in Zimbabwe the study found...
Abstract This research is an investigation of the relationship between corporate governance and financial performance at Air Zimbabwe. The objectives of this research were to investigate the extent to which Air Zimbabwe has been implementing corporate governance principles and whether a relationship exists between corporate governance and financial performance. Literature reviewed corporate governance fundamental theories such as agency, resource dependency and stewardship to portray how corp...
ABSTRACT This research study is designed to make a sound investigation into the use of prepaid meters by Zimbabwe Electricity Transmission and Distribution Company as a revenue management tool. The nature of the research aimed in identifying and evaluating the revenue management policy of the company in place, the implementation guidelines and personnel capabilities, challenges being faced in the revenue management, controls that have been put in place over revenue management and coming up wi...
ABSTRACT The aim of this research was to investigate into causes of budget overruns in execution of audit assignments and to make relevant suggestions to mitigate them. Questionnaries and interviews were used as data collection instruments necessary for collection of data. Primary and Secondary sources were both used to obtain data. The Secondary sources used by the researcher included the use of text books, internet sources and Journals. The use of literature as well as the findings obt...
ABSTRACT This research was undertaken to investigate the impact of funding shortages on the operations using the case study of African Sun Ltd. The background to the study, research problems and objectives were identified which included the identification of possible sources of funding, determining the existence of a funding policy at African Sun Ltd and determining the best funding practices possible. Funding related literature was reviewed with major authors Dzirutwe (2015) asserting that t...
ABSTRACT This study was carried out to assess the effects of the existence of the funding gap in service provision at National Museums and Monuments of Zimbabwe (NMMZ). The statement of the problem entails that measured service delivery at NMMZ has been greatly undermined due to the progressive reduction in government grant to support NMMZ operations. Factors such as high labour turnover, lack of maintenance of key museum equipment and infrastructure and the NMMZ current revenue collecti...
Abstract The study aims to demonstrate the role of internal audit as a pillar of support for management in enterprise wide risk management . The performance of an internal audit department must function in a manner that is in accordance with applicable professional standards such as Standards for the Professional Practice of Internal Auditing (SPPIA, 2009) and the quality of the internal control systems. The involvement of internal audit in risk management has gained wide attention in the ye...
ABSTRACT The study sought to investigate the impact of funding gap on performance of Simukai Child Protection Programme. It is aligned with the background that funding gap has a significant influence on the corporate performance of NGOs focusing on Simukai Child Protection Programme since it incorporates expenditures as well efficiency and effectiveness of operating activities. The study’s statement of the problem revealed that lack of funds is a cause for concern that has resulted in ...