ABSTRACT The purpose of this study was to investigate presumptive tax non-compliance among SMEs operators in the Motor Industry. Since the introduction of the presumptive tax in Zimbabwe in 2005, as a means of bringing the informal sector into the tax net, there has been slow progress in achieving compliance especially in the Motor Industry. The existence of the presumptive taxation framework and the accompanying guidelines have been explored and investigated within the Motor trade sector an...
ABSTRACT The purpose of the research was to evaluate the effects of Non Performing Loans on commercial banks Zimbabwe examining a case of BancABC. A background of a continuously rising trend in the bank’s Non Performing Loans has been has been a major cause for concern an questions have been raised as to whether or not the causes are known. In order to achieve this objective the research reviewed and consulted literature from several authorities to access in-depth knowledge of the researc...
ABSTRACT The study is on investigation of SHE programmes costs to the performance of Unki Mine. The problem was that the firm experienced decreases in profits and major finding was that there were no blue prints for cost cutting strategies implementation resulting in continuous increase in costs since the introduction of SHE programmes to the firm in 1995 and decrease of income and profits due to the changes in the market. Literature review was carried out in an attempt to explore on what au...
ABSTRACT The research sought to investigate the impact of cost reduction techniques as a measure of increasing the chances of survival: A case of SNV Netherlands development organisation. The funding for SNV from the Dutch government was reduced due to the general cuts in the Dutch government. Therefore this bought the need for the organisation to reduce costs in order to survive in the short run .Literature was reviewed being guided by the objectives .Other authors reviews on cost reduction...
ABSTRACT The aim of this research was to analyse the impact of non – interest income on the financial performance of banking institutions in Zimbabwe. The researcher adopted both quantitative and qualitative methods of research to gather data. Likert Scale based questionnaires were distributed to a stratified sample of 26 individuals out of a total population of 35. 3 interviews were also carried out in addition to questionnaires to maximize the effectiveness of the research. More so, the...
Abstract: The purpose of this study was to identify the challenges of accounting ethics of some selected organizations in the Sunyani Municipality. A descriptive survey design was used for the study. The study used both primary and secondary in the data collection. The primary data was collected using questionnaires administered for the purpose of the study while the data was collected from respondents within some banking sector in Sunyani Municipality whereas the secondary data was collect...
ABSTRACT Cash management and sustainability is crucial for the long-term survival and effectiveness of all types of NGOs. The challenge is how to achieve such levels of cash management and sustainability. The study sought to examine cash management practices among NGOs in the Sunyani Municipality.The objectives of the study were; to identify cash management practices of NGOs, examine how cash management practices affect the operations of the NGOs, find out the challenges facing NGOs in cash m...
ABSTRACT The research investigated risk management by the internal audit function-a case of Mutare City Council. Descriptive research was used while questionnaires and interviews research instruments were mainly used. The research has a sample size of twenty respondents. Graphs and tables were used for data presentation and the results were analyzed using measures of central tendency and hermeneutical analysis. The results show that the risk management policy does not exist at Mutare City Co...
ABSTRACT The study sought to analyze the impact of budgeting and budgetary control systems being incorporated at Great Zimbabwe University. Great Zimbabwe University is a state owned institution which has been defied with adverse variances for the past three years up to date. The study revealed that these adverse variances was as a result of the nature of a poor budgeting system currently employed by the organization. The researcher used a descriptive research design and GZU as a case study...
ABSTRACT This research study was undertaken to deduce the impact of auditors’ workload on audit quality at BDO Zimbabwe Chartered Accountants. The researcher observed that audits performed under high workload pressures are more likely to be of lower quality which triggered the need for this research. The research therefore aimed to ascertain audit quality measurements, determine factors which contributes towards auditors’ workloads and in turn applicable measures to manage these workloa...
ABSTRACT 6 Issues of overnight corporate shut downs have raised some eyebrows. The trust that investors and other stakeholders had in the company executives, independent auditing firms, board of directors, financial analysts and information distributors (Corporate Reporting Supply Chain) is slowly fading away. Mitigation procedures have been dreamt of and conceived but most of them could not be birthed. This research then serves as an evaluation of the impact of non compliance to IFRSs/IASs ...
ABSTRACT This study sought to investigate the impacts of budgeting and budgetary controls on the financial performance of Upper Manyame Sub Catchment Council (UMSCC) a statutory body in Zimbabwe. The specific objectives of the study were to analyse the budgeting and budgetary control techniques adopted at UMSCC, investigate the impact of budgeting system on the revenue of UMSCC, and to assess the impact budgetary control techniques have on the overall costs of UMSCC. The research was complet...
ABSTRACT This project aimed at investigating the safety, health and environmental (SHE) cost structures at Windmill Pvt Ltd. The problem of increased SHE costs at Windmill Ltd was the main thrust which prompted the need for the research. The research was done using both primary and secondary data sources, using the questionnaires and interviews as the research instruments. The questionnaires used for gathering data were administered by the researcher, achieving a total response rate of to 90...
ABSTRACT The research was prompted by the recurrence of audit observations in the Ministry of Home Affairs between 2010 to 2013 final years. The objectives of the study were to find out challenges in complying with audit reports. The researcher reviewed what different scholars say about audit recurrences. The research used a sample size of thirty people from a population of forty employees. A non-probability method was used to sample data. Questionnaires and interviews were used to collect ...
ABSTRACT This study focused on the role of Risk Based Internal Audit (RBIA) approach on assurance of enterprise wide risk management to ensure survival of banks in Zimbabwe a case study of ZBFHL. This enabled an investigation of the impact of Risk Based Internal Audit Approach on assurances of enterprise risk management to guarantee survival of banks in Zimbabwe. The research adopted a mixed research approach which used both qualitative and quantitative research with a view of getting inform...