Research Papers/Topics in Accounting

Value-relevance-of-accounting-information-in-the-banking-subsector-of-the-nigeria-stock-exchange-nse

ABSTRACT: This study investigates the value relevance of accounting data in the Nigerian Stock Market. The primary objective of the study is to determine if there is a relationship between accounting numbers and share prices in the Nigeria Stock Market. The value relevance of accounting data was measured by the correlation coefficient between stock prices and some accounting numbers. In an attempt to estimate the model, linear regression was used. While there has been a number of studies...

Local Government Authority Performance Management Practices: Analysis Of The Functional Organizational Assessment Tool (Foat)

ABSTRACT Performance Management (PM) includes a range of processes, techniques and methods that facilitate the identification of targets and measurement of progress towards achieving them. Ghana’s Local Government System has prioritized PM as a primary measure of ensuring that local development efforts are driven by value-for-money and accountability dictates. The Functional Organisational Assessment Tool (FOAT) is a PM tool for assessing Municipals, Metropolitans and District Assembl...

Material Control On Organisational Profitabilty: A Case Study Of Uganda Clays Limited

ABSTRACTThis report, Material Control on Organizational Profitability" was can·ied. out withUganda Clays Limited with specific aims of examining; the need for material controlon improving profitability; the challenges experienced in material control on theprofitability of the company and suggesting solutions to the challenges experienced. Tocomprehend the study a review of related literature was carried out on already existinginformation on the specific aims of this paper to enrich and...

The Effects Of Microfinance Institutions On The Development Of Women Owned Micro Enterprises In Kampala. Case Study: Finca (Uganda)

ABSTRACTThe study assesses the role played by Micro Finance Institutions in the development ofwomen owned micro enterprises in Kampala. The study looks at the functions andsupport micro finance institutions give to women enterprises. The main micro financeinstitutions considered are Foundation for International Community Assistance (FINCA),The research was carried out in Kampala which hosts the headquarters of these microfinance institutions.The hypothesis of the study was stated that m...

An Assessment Of The Imp Act Of Fiscal Policies On The Growth Of Small And Medium Enterprises In Tanzania A Case Study Of Sme's In Mazombe Division-Iringa Region Tanzania

ABSTRACTIn many developing countries, there is growing recognition that SME's have a very vital role toplay in economic development. SME's create employment, help achieve equitable incomedistribution, alleviate poverty, build up local technological base, promote participation ofvulnerable groups patiicularly women in the development process, provide training ground forentrepreneurial and managerial skills and opportunities for use of own capital resources as wellas act as ancillaries to ...

Effects Of Taxation On The Performance Of Small Scale Enterprises A Case Study Of Nakawa Market In Kampala District

ABSTRACTThe study focused on the effect of taxation on the small scale businesses. Thestudy initiated to find out the causes of continues failures of small scalebusinesses. The study was guided by the following objectives;To ascertain how government collection affect the performance of small scaleenterprises.To assess the performance of small-scale enterprises in UgandaTo establish the relationship between taxation and performance of small-scaleenterprises.The findings after analysis an...

The Effects Of Loan Capital .And Performances Of Small Medium Enterprises; A Case Study Of Owino Market

ABSTRACTThe study loan capital and performance of small-scale businesses was conductedin Kampala District specifically in Owino market. The main pmpose of the study was tofind out the relationship between loan capital and perlonnance of small-scale businesses. Otherobjective inchJ.ded to examine the importance of loan capital on small-scale businesses toexamine the weaknesses of loan capital on small-scale businesses to establish the relationshipbetween k>an capital and perlonnance of sm...

Corporate Governance And Risk Disclosures Of Banks In Ghana

ABSTRACT This study examines the effects of corporate governance on risk disclosure of banks in Ghana using a sample size of 21 banks over an eight-year period (2007-2014). Using annual data of the banks the study estimates risk disclosure scores to measure risk disclosure levels and corporate governance mechanisms as surrogates for corporate governance. It employs panel regression analysis to investigate the linkage between risk disclosures of the banks and corporate governance, while ...

Sustainability Accounting Education: An Assessment Of Accounting Education In Ghana.

ABSTRACT This study aimed to look at accounting education and accounting curriculum in Ghana and to assess the perception of accounting academics on the matter of how sustainability could be integrated adequately in accounting education among public universities in Ghana. This investigation takes a gander at the critical issue of sustainability and how it can be coordinated at the institutional, curricular and instrumental level. A combination of two qualitative approaches were utilized...

Market Relevance Of University Accounting Programmes: Evidence From Ghana

ABSTRACT The study investigates the market relevance of university accounting programmes in Ghana. Objectives of the study were: to ascertain the perception of employers on the market relevance of accounting education in Ghanaian universities; to ascertain the skill-set requirements by employers; and to ascertain the contribution of industrial attachment to the performance of graduate accounting employees. Data was collected from players in academia (mainly on the programme content of t...

The Audit Expectation Gap In Nigeria.

ABSTRACTThe purpose of this study is to highlight factors contributing to the audit expectation gap in Nigeria. The audit expectation gap is the difference in perception between auditors and users of audited financial statements concerning the nature of auditing. Unfortunately, there have been criticisms of the auditor by the public from which opinions have emerged over the years due to business failure. It seems the users have a different idea of what auditing s...

Organisational Determinants And E-Accounting System Implementation In Micro And Small Enterprises (Mses) In South-West Nigeria

ABSTRACTOver the past decade, there had been evidences on the accounting benefits accruable to Micro and Small Enterprises (MSEs) in the integration of ICT in the accounting processes. Despite these benefits, the implementation of ICT in the accounting process of MSEs in Nigeria has not been well sought after as expected. More so, there had been mixed evidences on the factors influencing the implementation of e-Accounting in MSEs but these factors are yet to be situated in the context of Nige...

Corporate Environmental Reporting Practices: A Comparative Study Of Nigerian And South African Firms

ABSTRACT   Environmental issues have emerged in recent decades as a major aspect of the discussion of the problems of economic growth and development. Environmental problems associated with industrial activities in the final decades of the last century have heightened public concerns about the non-financial performance of corporations and increased pressure for the disclosure of environmental information. Over the past decades, there have been plethoras of literatur...

State Agencies, Industry Regulations And The Quality Of Accounting Practice In Nigeria

ABSTRACT This study empirically investigates the impact of state agencies and industry regulations on the quality of accounting practice in Nigeria. A two stage approach in which the first stage was complemented by the second stage was adopted in carrying out the study. First, the study adopted a survey approach in which data were collected from users and compilers of accounting information through questionnaire. Secondly, secondary data were collected and analyzed. The data were ana...

International Financial Reporting Standard, Trade And Foreign Direct Investment In Sub-Sahara African Countries

ABSTRACTSince the promulgation of IFRS as a result of the metamorphosis of the InternationalAccounting Standard Board from the International Accounting Standard Committee in2001, improved global capital flow and trade were identified as some of the outcomesfrom using IFRS for global financial reporting practice. Due to the fact that IFRS includesmore realistic measure of accounting numbers and promotes better disclosure ofaccounting transactions, it is adjudged as a better form of finan...


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