Research Papers/Topics in Accounting

Accountability and Performance of Local Government Programs. A Case Study of National Agricultural Advisory Services (Naads) In Rukungiri District

ABSTRACT This study has been done with the aim establishing the relationship between accountability procedures and performance of Local Government programmes, a case study of National Agricultural Advisory Services (NAADS) in Rukungiri district. The study adopted both qualitative and quantitative approaches to analyze the data from respondents. The population included the stakeholders of NAADS with the experience in handling activities of NAADS in Rukungiri district. These respondents were su...

Auditor's Role in Safe Guarding the Going Concern Concept in Nigeria

ABSTRACT This study dealt on Auditors role in safeguarding the going concern concept in Nigeria. The burden of preparing the financial statement lies with the director, the auditor is required to report on these financial statements. A lot of people have failed to understand that the role of an auditor is not to detect fraud or error but the key role of an auditor is to “examine the financial statement prepared by the director of the company and report on it to shareholders. This study soug...

Examination of Fair Value Measurements in Determination of Profitability of Listed Manufacturing Firm

Title page i  Declaration ii  Approval iii  Dedication iv  Acknowledgements v  Abstract vi  List of Tables x  List of Figures xi  List of Appendixes xii CHAPTER ONE INTRODUCTION 1 1.1 Background to the Study - - - - - - - 1 1.2 Statement of the Research Problem - - - - - - 4 1.3 Objectives of the Study - - - - - - - 6 1.4 Research Questions - - - - - - - - 6 1.5 Research Hypotheses- - - - - - - - 7 1.6 Scope of the Study - - - - - - - - 7 1.7 Significance of the Study - - - - - - - 7 ...

Local Government Financial Management

TABLE OF CONTENT TITLE PAGE i APPROVAL PAGE ii DEDICATION iii ACKNOWLEDGEMENT iv TABLE OF CONTENT v CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY 1 1.2 STATEMENT OF PROBLEM 9 1.3 OBJECTIVES OF THE STUDY 10 1.4 SIGNIFICANCE OF THE STUDY 11 1.5 SCOPE AND LIMITATION OF THE STUDY 12 1.6 STATEMENT OF HYPOTHESIS 13 1.7 DEFINITION OF TERMS 15 CHAPTER TWO LITERATURE REVIEW 2.1 INTRODUCTION 16 2.2 CONCEPT OF FINANCIAL MANAGEMENT 18 2.3 THE NEED FOR LOCAL GOVERNMENT 19 2.4 SOURCES OF LOCAL GOVER...

An Empirical Analysis of the Impact of Government Expenditure On Economic Growth of Nigeria.

ABSTRACT The study investigates the impact of government expenditure on economic growth of Nigeria from the period 1980-2011. The objective was set to address the problem of utilization of revenue targeted to improving the economic condition of Nigeria. The review of theoretical and empirical literature provided a basis for the selection and specification of model which was used to show if government capital and recurrent expenditure has positive or negative impact on economic growth. The dat...

Impact of Population Growth on Unemployment in Nigeria

ABSTRACT This research’s main objective is to study the dynamic relationship between population growth and unemployment in Nigeria. The study is of utmost importance as it addresses a strategic aspect of the economy and also considering the fact that the country has been experiencing a slow growth rate and a severe decline in development. A regression model is used to describe the statistical relationship between population growth and unemployment. It is hypothesized that population growth ...

Impact of Power Outage On the Performance of Manufacturing Industries in Nigeria.

Chapter One 1. Introduction World Bank (1991:31) defined development as “a sustainable increase in living standard that encompasses material consumption, education, health and environmental protection”. Social scientists, particularly economists and sociologists, have for centuries been preoccupied with the subject matter of development. The economists have traditionally considered an increase in per capital income to be a good indicator of development (Hewick and Kindleberger, 1984; Kayo...

Public Expenditure and Economic Growth in Nigeria

ABSTRACT Government expenditure has remained a significant and unavoidable instrument for fiscal policy. While government expenditure has been instrumental in driving most economies yet the impact and sectoral outcomes vary across countries. This study therefore investigates the impact of public health and education expenditure on their sectoral outcomes. Under-5 mortality rate and total school enrolment were used as health and education outcomes respectively. The study used vector error corr...

Public Expenditure and Economic Growth in Nigeria.

CHAPTER ONE INTRODUCTION 1.1 Background of the Study Many developing countries are currently undergoing substantial macroeconomic adjustment. It is not clear how such programmes are affecting government expenditures and hence longer-term economic growth and poverty reduction. Thus, it is important to monitor trends in the levels and composition of government expenditures, and to assess the causes of change over time. It is even more important to analyze the relative contribution of various ex...

Sustainability Reporting and Financial Performance of Listed Non-Financial Companies In Nigeria

TABLE OF CONTENTSCover pageTitle page iDeclaration iiDedication iiiCertification ivAcknowledgement vTable of contents viAbstract xiCHAPTER ONEIntroduction 11.1 Background of the Study 11.2 Statement of the Problem 41.3 Objectives of the Study 61.4 Research Questions 71.5 Hypothesis of the Study 71.6 Significance of the Study 81.7 Scope of the Study 91.8 Limitations of the Study 101.9 Definition of Operational Terms 10CHAPTER TWOReview of Related Literature 122.0 Introduction 122.1 Sustainabil...

Tax Revenue and Economic Growth in Nigeria.

ABSTRACT Tax has impacted significantly on economy globally. In addition to the revenue generation function it performs for the government, it has also proved to be a useful tool of fiscal policy in achieving the country’s macro-economic objectives. In Nigeria, revenue generation from taxes has contributed substantially to the income of the government although the role of tax in promoting economic growth has not been adequately felt. Past documentations have revealed that revenue from taxes...

The Effect of Internal Control System On Financial Performance in Nigeria Federal Parastatals

ABSTRACT Abstract The study examined the effect of internal control on financial performance of selected federal parastatals with emphasis on educational institution. The main objective of the study was to establish the effect of internal control systems on financial performance in federal parastatals. The study specific objectives were; to determine the effect of control activities, risk assessment, control environment, information and communication and monitoring on financial performance of...

The Effectiveness of Monetary Policy in Controlling Inflation in Nigeria.

ABSTRACT This paper investigated the effectiveness of monetary policy in controlling inflation in Nigeria using secondary annual data spanning from 1981 to 2019. Money Supply, Treasury bills rate, monetary policy rate and exchange rate were the variables used in the study to check inflation. The paper employed cointegration method to check for the long run relationship between the variables, Augmented Dickey Fuller unit root test to check if the variables are stationary or nonstationary, Gran...

The Growth of Marketing Education in Nigeria, A Case Study of the Tertiary Institutions in Nigeria.

ABSTRACT This study investigated the reasons for and the problems associated with the low quality and the unemployment saga of the marketing graduates that have impeded the growth of tertiary marketing education in Nigeria. Marketing which should take the centre stage in the holistic development of the nation has continued to play a second fiddle with consequent loss of professionalism in marketing practice and in marketing education. This study also grappled with the problem of lack of stude...

The Impact of Capital Market On the Economic Growth of Nigeria

ABSTRACT This research work was embarked upon with a view to determine the impact of the capital market on the economic growth of Nigeria. The capital market was set up to achieve specific objectives which would boost the economy such as encourage domestic savings and increasing the quantity and quality of investments. The capital market offers access to a variety of financial instruments which are very essential for government and other institutions in need of long term funds. The data was o...


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