Accounting Research Papers/Topics

The effect of national economic policy inconsistencies on the general citizens in Harare Central Business District and the economy of Zimbabwe.

ABSTRACT  A number of national economic policy inconsistencies have occurred in Zimbabwe since the year 2010. This study was carried out to assess the effect of national economic policy deficiencies on the standard of living of ordinary citizens in Harare Central Business District and the economy of Zimbabwe. The researcher applied the pragmatism philosophy and mixed methods approach whereby a combination of qualitative and quantitative data was collected using questionnaires and interviews....

An Investigation on The Effects of Financial Management Practices on Firm’s Financial Performance (A Case Study of Zimbabwe Power Company).

ABSTRACT The study focused on the effects of financial management practices on the firm’s financial performance. This study was motivated by the decline in the profitability of the organisation despite the company making effort to implement cost cutting measures. As a result, the study investigated the effect of current practices in the areas of working capital management, noncurrent assets management and investment practices. The study made use of descriptive research design as to allow q...

:An investigation on the risks of a partially computerised accounting lnformation systems: the case of united college of education.

ABSTRACT United College of Education has been using a partially computerised Accounting Information System since its inception in 1968.The risks, as well as the weaknesses of this system, have prompted this investigation. This research investigated the risks of partially computerised AIS, identified the strengths and weaknesses of the system, effects of the partially computerised AIS on data quality and quality of decisions made at United College of Education.A census was conducted to all re...

Forensic Auditing Of Related Party Transactions In Zimbabwean Banks To Avert Fraud

Abstract The study sought to evaluate the impact of periodically engaging forensic auditors to verify related party transactions in Zimbabwean banks, focusing on financial institutions listed on the ZSE. The study was motivated by the prevalence of bank failures that have been experienced in Zimbabwe between 2009 and 2013, where two banks were placed under curatorship whilst three were closed. The objectives of the study were to examine the nature and extent of related party lending frauds a...

Impact Of Budgeting Process On Service Delivery In Local Authorities In Zimbabwe: A Case Of Harare City

ABSTRACT The research aimed at assessing the impact of budgeting process on service delivery in local authorities in Zimbabwe. Special attention was on City Council as a case study for the research, targeting year 2015 and 2016. The research objectives were centered on reviewing the budget process, assess the impact of result based budgeting on service delivery, identifying the challenges in the budget process and establish if poor service delivery can be traced to poor budgeting. The resear...

Financing Constraint on SMEs’ Success in the Manufacturing Sector (Case of Cool Ice (Pvt) Limited))

Abstract This research sought to unearth the role of financing in the sudden downturn in the operational cycle of Cool Ice Private Limited and its overall effect on SMEs’ viability in the manufacturing sector of Jaggers, Msasa, Harare Industrial Area. Literature was reviewed on the views of different writers on SME financing and linked to the Case study. The literature cited high borrowing costs, lack of collateral and high risk profile as the major constraints on SMEs financing. Various ef...

Tax Evasion: Causes And Implication On Enugu State Government Revenue (A Study Of Enugu State Board Of Internal Revenue)

ABSTRACT A widely views has it that taxable adults in Enugu state evade tax payment, thereby depriving government of revenue.  For this reason, this study focused on tax evasion: causes and implication on Enugu state government revenue so as to understand the importance of taxation towards improving internally generated revenue in Enugu state to enable government of the state provide her citizens with adequate amenities without hoping on statutory allocation.  In the light of this study, t...

Role Of Internal Audit In The Management Of Fraud (A Study Of Zenith Bank Plc Enugu)

ABSTRACT   The aim of the study is to appraise the role of internal audit in the management of fraud with special emphasis on Zenith Bank Plc. The main objective of this study is to ascertain the role played by internal audit in the management of fraud. The specific objectives include; (1) to examine the role of internal audit in the detection of fraud, (2) to examine the role of internal audit in the prevention of fraud and (3) to examine the role of internal audit in the control of fraud...

Role Of Internal Audit In Organisational Performance (A Study Of Diamond Bank Plc Enugu)

ABSTRACT                                    The aim of this study was to ascertain the role of internal auditing in organizational effectiveness focusing on Diamond Bank. The specific objectives are; to determine the role of internal auditing in promoting organizational performance of Diamond Bank, to examine the effect of internal auditing in the internal control systems of Diamond Bank,to ascertain the effect of auditors’ independence on the efficiency ...

Role Of Fraud Management In The Profitability Of Nigerian Banks (A Study Of First Bank Nigeria Ltd)

ABSTRACT   This research looks at the role of fraud management in the profitability of Nigerian banks (A study of first bank Nigeria plc). The objectives of this study include to ascertain the role of fraud detection and the contribution of fraud investigation in the profitability of Nigerian banks. Ex-post factor research design was adopted for this study because secondary data was used. Data was collected from the bank’s annual report and fact books covering from the period 2006 –2015...

Risk Analysis And Facility Management In Commercial Banks: A Case Study Of Jaiz Bank Plc

ABSTRACT This research topic is on risk analysis and financial management in commercial banks, the case study being an Islamic bank, Islamic banks are well known for interest free banking, as a result of this interest free banking, most Islamic banks resort to asset lending or business financing. This project aims to assess the type of risks that affect Islamic banks, types of facilities available to their customers, the type of risks associated with each facility, mitigation techniques or p...

Tax Reliefs And The Growth Of SMEs In Some Selected Small And Medium Scale Enterprises In Lagos State

ABSTRACT The importance of Small and Medium Scale Enterprises (SMEs) in Lagos state in recent years cannot be underrated especially with regard to creation of employment, innovation, uplifting the people‟s standard of living and financial contribution to the growth of the countries‟ Gross Domestic Product. This sector's growth is hindered by the challenges of lack of financial resources to expand, the entrepreneur managerial skills/attitudes, employment of cheap and unskilled labor , pro...

The Impact Of Financial Statement In Investment Decision. (A Case Study Of Cement Company Of Northern Nigeria Sokoto).

ABSTRACT This study set out to study the Impact of Financial Statement on Investment Decision. (A case study of Cement Company of Northern Nigeria Sokoto). Financial statement provide the base statement its investment decision it is therefore critical that it should provide a reliable permanent history of the financial activities of organization record in archeological diary of measured event presented in orderly and systematically manner. It readily communicate primarily financial informati...

Tax Administration In Nigeria; An Evaluation Of Tax Evation And Avoidance: A Case Study Of Lagos State Nigeria.

ABSTRACT This study aims to evaluate the causes and effects of tax evasion and avoidance in Lagos state and proffering solution to the menace of these tax irregularities. The total number of one hundred and twenty seven (127) was used to analyze the opinion of eligible tax payers in Lagos state. The hypothesis were tested on the relationship between the tax evasion and tax avoidance and the administration of taxation by the government and the relationship between tax evasion and tax avoidanc...

TAX EVASION: CAUSES AND IMPLICATION ON ENUGU STATE GOVERNMENT REVENUE (A STUDY OF ENUGU STATE BOARD OF INTERNAL REVENUE)

A widely views has it that taxable adults in Enugu state evade tax payment, thereby depriving government of revenue.  For this reason, this study focused on tax evasion: causes and implication on Enugu state government revenue so as to understand the importance of taxation towards improving internally generated revenue in Enugu state to enable government of the state provide her citizens with adequate amenities without hoping on statutory allocation.  In the light of this study, two specifi...


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