Accounting Research Papers/Topics

An Investigation Into The Funding Gap On Operations: A Case Study Of African Sun Limitted.

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...

An Assesssment Of The Funding Gap In Service Provision At National Museums And Monuments Of Zimbabwe [2012-2013]

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...

An analysis of the role of the internal audit function in enterprise wide risk management. A case of Communications and Allied Industries Pension Fund

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...

Investigation Of Funding Gap On Performance Of A Non-Profit Making Organisation. A Case Of Simukai Child Protection Programme

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 ...

An investigation of the risks of using new integrated accounting information system (A case study of Zimbabwe Statistical Agency)

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...

Examining the use of Alternative Performance Measures (Non-IFRS Measures) in comparing financial performance of listed companies

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...

Effect Of Integrated Reporting On Company Performance: Evidence From Selected Banking Institutions Listed On The Zimbabwe Stock Exchange

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 ...

An analysis of purchasing and supply management strategies on the financial Performance of a firm [Acase study of Parracombe packaging]

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...

An analysis into the implications of Information Technology on the internal audit function: A case study of Bulawayo City Council

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 ...

An analysis of e-insurance as a cost cutting method: A case of RM Insurance Pvt Ltd

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...

An Analysis Of The Effectiveness Accounting Information Systems On Decision Making. A Case Of Mmcz.

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...

Reliability of fair value presentation to investors in a depressed economy. (Case of Zimbabwe)

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...

Impact Of The Director`S Circular No 36 Of 2006 On The Assessment And Evaluation Of Teaching And Learning In Accounts At Ordinary Level In Mbare Secondary Schools

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...

An Investigation Of Private Employment Agency Fees Performance: A Case Of Ministry Of Public Service Labour And Social Services.

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...

Bridging The Student Funding Gap In The Ministry Of Higher And Tertiary Education, Science And Technology

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...


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