ABSTRACT The accounting information system (AIS) is of utmost important in providing the financial information for decision making purposes within the organisation. The research explores on the risks of using new integrated (AIS) and the effect of operating non- integrated accounting information systems. For the past years the ZIMSTAT has been facing challenges due to the operation of non- integrated (AIS), various departments operated stand- alone systems divorced from each other. The o...
ABSTRACT The research was conducted to identify whether Alternative Performance Measures (Non-IFRS Measures) could be used by external stakeholders to compare financial performance of corporate entities listed on the Zimbabwe Stock Exchange. The research was triggered by the prevalence of these additional measures of performance, which were deemed to be marring and driving away focus from the traditional financial information: the IFRS-complaint financial statements. It was perceived that the...
ABSTRACT The purpose of this study was to assess the effect of Integrated Reporting on company performance in the banking sector in Zimbabwe with CBZ, ZB and NMB as the cases of study. While Integrated reporting is the way of reporting being adopted by many companies since its inception by the Integrated Reporting Council in 2011, the link between the its adoption and the improvement of the performance of banks that adopted it still remains a grey area. Indeed many studies have predominantly ...
ABSTRACT The research was used for the analysis and the impact of purchasing and supply strategies implemented by Parracombe packaging and its effect on the financial performance of the firm.The tremendous decline in revenue, cash flow movements, the reduced financial performance and the financial position of the firm made a way for a research to be undertaken. The researcher was conducted with reference to literature that was already done. Closed ended questionnaires and interviews were used...
ABSTRACT This research study was triggered by the researcher’s experiences during Work Related Learning at Bulawayo City Council. The researcher observed that although information technology was making business easier for Bulawayo City Council, the impact of information technology on Bulawayo City Council’s audit department was not being addressed. The research made an in-depth review of the literature related to the impact of information technology on internal audit.This review aimed at ...
Abstract The study is about an analysis of e-insurance as a cost cutting method at RM Insurance in Harare. The study made an examination into the effectiveness of this model as employed by RMI. The research made use of a case study design and henceforth interviews and questionnaires were used to gather data. The results showed that e-insurance was not reducing underwriting costs as anticipated due to various factors. However, it was noted that the model yielded some positives in the operation...
ABSTRACT This research sought to investigate how accounting informationn systems affect decisions made by management at Minerals Marketing Corporation of Zimbabwe.The information system background of the company is made up of stand-alone systems which includes Sun system the main Accounting Information System and Excel spreadsheets.The initiative was driven by the challenges that are associated with usingtwo systems such as production of erroneous reports, difficulties in consolidation of loc...
ABSTRACT The research focused on the reliability of fair value presentation to investors in a depressed economy being a case of Zimbabwe. The research was inspired by an increase in the number of cases where investors lost their investments in companies that presented their financial statements using unreliable fair values. Both foreign and domestic investors are losing millions of dollars to companies which are using fair values to window dress their financial statements hiding the true econ...
ABSTRACT The study focused on assessing the effectiveness of the Director’s Circular No P36 of 2006 in the teaching and learning of Accounting at Ordinary level in Harare Province of Zimbabwe. The study came about after realising the Circular P36 of 2006 which was adopted as the lone evaluation and assessment tool for teachers. The study, therefore, aimed at assessing teachers’ perceptions on the use of Circular P36 of 2006 in the assessment and evaluation as well as to evaluate the chall...
Abstract The project investigated the decline in Private Employment Agency fees performance in the Ministry of Public Service Labour and Social Services. It also examined the determinants and ways of the effective and efficient ways of collecting licence fees from Private Employment Agencies in Zimbabwe. The objective was to establish an internet base register and analyse the major challenges in the adoption and maintenance of registering Private Employment Agencies on the internet systems in...
ABSTRACT The research was motivated by the researcher‟s observation of the current tertiary student funding. A large number of tertiary students are dropping out of college because of lack of funding. The research was on “bridging the student funding gap in the Ministry of Higher and Tertiary Education, Science and Technology Development”. The main focus was on the challenges of the student funding system, solutions to those challenges and methods of bridging the student funding gap wit...
ABSTRACT The objective of this research was to establish the effect of net wealth tax on public deficit in Zimbabwe since the country’s budget deficit is growing from 2014 up to the present day. The main thrust was put on the effect of wealth distribution on public deficit, effect of wealth valuation on public deficit, the effect of wealth tax unit on public deficit, effect of wealth tax administration on public deficit, effect of wealth tax efficiency on public deficit and finally the effe...
ABSTRACT This study’s main objective is to critically evaluate the effectiveness of engaging into an international joint venture with the aim of enhancing or improving the profitability together with the overall performance of an entity. At the end of 2015 Reinforce Steel Contractor and Steelforce got into an international joint venture with the aim of increasing revenue collection, reducing cost and sharing risk, improving profits, creating economies of scale, cost synergies, effective man...
Abstract The purpose of this study was to identify the causes of non-implementation of audit recommendations, with the aim of coming up with strategies and best practices for the effective implementation of audit recommendation. The study was inspired by the current position of NRZ’s inadequacy to fund projects, remunerate employees and accumulation of losses. Literature reviewed showed that the organization face high levels of risk which posed as a result of non-implementation of audit rec...
Abstract The purpose of this study was to identify the causes of non-implementation of audit recommendations, with the aim of coming up with strategies and best practices for the effective implementation of audit recommendation. The study was inspired by the current position of NRZ’s inadequacy to fund projects, remunerate employees and accumulation of losses. Literature reviewed showed that the organization face high levels of risk which posed as a result of non-implementation of audit rec...