Research Papers/Topics in Accounting

EMERGING ISSUES IN INTERNATIONAL ACCOUNTING

ASBTRACT The objective of this paper is to examine the Emerging issues in International Accounting in Multinational Corporations (MNCs). The various factors driving International Accounting in Multinational Corporations and the Structuring, regionalisation and Globalisation of Market. We will also examine the application of Generally Accepted Accounting Principles in International Accounting for Multinational Corporations and the Tax aspect of MNCs Transfer Pricing.     ...

E-BANKING AS A STRATEGY FOR SUSTAINABLE DEVELOPMENT IN A DEMOCRATIC ECONOMY THE CASE OF NIGERIA

The world is faced with challenges in all three dimensions of sustainable development—economic, social and environmental. More than 1 billion people are still living in extreme poverty and income inequality within and among many countries have been rising. In Nigeria, many E-banking services have been introduced in a bid to enhance the economy’s financial activities.The aim of this study is to identify the E-banking services that contribute t...

Impact of E– Taxation on Nigeria’s Revenue and Economic Growth: A Pre – Post Analysis

Abstract  This study examined the impact of E-Taxation on Nigeria’s revenue and economic growth. Given that the purpose of introducing electronic tax system is to improve revenue collection which will in turn improve the country’s economic growth, the study empirically examined how the implementation of E-taxation in 2015 has affected Tax Revenue, Federally Collected Revenue and Tax-to-GDP ratio. The study made use of secondary data sourced from Federal Inland Revenue Servi...

Spreadsheet and accountants perceptions published articles

Spreadsheet, a widely accepted critical business application tool with its benefits and unavoidable inadequacies is relied on by many accountants for financial reporting and operational processes despite the availability of accounting softwares. The aim of this research paper was to know the value placed by accountants on the use of excel spreadsheets in accounting information system and its relationship with quality of financial reports in Nigeria...

Internal audit characteristics and Quality of Accounting Information in Nigeria

The basic goal of Accounting is to provide enabling accounting information for reliable decision-making. The quality level of this accounting information comes from the company's governance practices, thereby emphasizing the importance of corporate governance in companies. Recently, following the financial crises resulting in accounting scandals, attention has been moving towards Internal Audit Function as an important factor in the structure of Corporate Governance. This paper therefore exam...

ACCOUNTING FOR DEPRECIATION IN MANUFACTURING INDUSTRY

ABSTRACTWe are in one jet age, Nigeria cannot do without depreciation. The word depreciation is the wear and tear of use of fixed assets or a loss of value of used of fixed assets.The purpose of the study was to enable the accountants to depreciate the fixed assets in manufacturing industry. The chapters run from one to three and justice has been done to this topic.Table of contentsTitle pageApproval pageDedicationAcknowledgementAbstractTable of contentCHAPTER ONE1.1 IntroductionCHAPTER TWO2....

THE APPLICATION OF ACCOUNTING PRINCIPLES IN SOME SELECTED INSURANCE COMPANIES

ABSTRACTThe purpose of this research work was to determine the application of accounting principles in insurance companies. The limitations that prevent their proper application and whether insurance accounts are in conformity with the generally accepted accounting principles. Data were collected from respondents mainly accountant and managers from different insurance companies in Onitsha through personal interview.However, the outcomes showed that the accounting principles adopted by in...

AUDITING EFFICIENCY FOR IMPROVING COMPANY’S PERFORMANCE

ABSTRACTWe have witnessed in recent times drastic changes in business trend, in our country. The reasons for these may be fraud, misappropriation of fund, lack of accountability and general company crises. It has been discouraged that management inefficiencies has been the root cause of company poor performance in Nigeria. These brings about the importance of efficiency in auditing and its effect in improving company’s performance in such cases the need for the services of a qulif...

THE EFFECT OF TAX INCENTIVES IN THE INDUSTRIAL DEVELOPMENT IN NIGERIA

ABSTRACTIt is often heard that some companies tries to manipulate their financial statement to avoid paying tax or even when they say it is lesser than they supposed to have paid, deposit the tax incentive given to them and that make the researcher to look in depth to find out the effect of this tax incentives offered to private investors and its impact in the industrial development at the entire nation. How far has the tax incentive helped to redirect the investment pattern in Nigeria? It is...

WORKING CAPITAL MANAGEMENT IN SELECT COMPANIES IN ENUGU STATE

ABSTRACTWorking capital is the ability of a business to meet its short-term liabilities as they fall due to out of its short-term assets.It is therefore necessary that a company should maintain a well-articulated and consistent management of its working capital.To facilitate the exposition of this research work for lucid understanding by our readers, this work had been divided into three chapters. In course of the study, it was observed that ANAMCO has adequate working capital to improve effi...

Accounting In Nigeria Public Sector Problems And Prospects

ABSTRACTFor the successful accomplishment of this research on accounting in the Nigeria public sector, problems and prospect, research questions were formulated and a questionnaire comprising statement s drawn from the research questions was prepared as well. At the end of the data analysis, the study revealed the following problems besetting the public sector. i.incompetence among successful personnel. ii.Appointments of unqualified accountants as accounts supervisors.  iii.Ne...

ASSETS VALUATION FOR RESEARCH AND DEVELOPMENT

ABSTRACTOne of the primary assets valuations for research and development is to Provide data on how to recognized long lived assets and distinguished Between the two different types tangible and intangible and to control Internal control over research and development cost and is of interest to Various groups eg government sector, private sector etc.Chapter one contains the systematic staduceg of existing work that are relevant to the research. It also contains the definition of term...

AN APPRAISAL OF THE EFFICIENCY OF INTERNAL CONTROL SYSTEM OF ACCOUNTING RECORDS IN NIGERIA COMMERCIAL BANKS A CASE STUDY OF UNITED BANK FOR AFRICA (UBA)

ABSTRACTThis research work was geared towards findings how effective the present internal control system is in our commercial banks, using UNITED BANK FOR AFRICA (UBA) as a case study. This research work was carried out in Enugu commercial banks with a special reference to (UBA). The study is divided into three chapters, each dealing with particular aspect of the research work. Chapter one: treated the introduction of the study including the statement of problems, objectives of the study...

AN ASSESSMENT OF CUSTOMERS SERVICE ON FINANCIAL INSTITUTION

ABSTRACTThe data collected were analysed using chi-square methods major finding include;The majority of the staff in financial Institution. Most of the resource both human and material are not available for effective functionality of the service.Majority of its services has not improved. A great deal of improvement need to be made in the service rendered. Majority of customers in financial Institution. Based on this findings the major recommendation were as follows;-Enugu manpower should alwa...

BUDGETING IN LOCAL GOVERNMENT ADMINISTRATION

ABSTRACTIt is the aim of this study to find out problems that have characterized the budget implementation process in local government administration. This research work has three chapters. Chapter one contains a general discussion of budgeting by the Nigeria government. It went further to state the problem and functions of local government administration. A number of past-related literature examined by other studies as it relates to the application of budgetary concept in the local governmen...


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