In several countries, governments recognize the need to provide pension funds to take care of the ageing population, the dependents of a breadwinner in case of his or her death or the breadwinner in case of invalidity through accidents at work, etc. pension fund in most countries are managed by government institutions or private firms. Pension fund (according to Investopedia.com) is defined as “a fund established by an employer to facilitate and organize the investment of employees’ retir...
ABSTRACT This study sought to examine adoption and implementation of balanced (BSC) scorecard at corporate level within Ghana‘s banking sector. The study specifically examined the motivations for implementing BSC, the extent to which the BSC are balanced in the selected entities in terms of the four perspectives and the dimensions of the BSC usage to selected entities. The study employed the constructivism philosophical framework to knowledge creation. Following from above, the study emplo...
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 on t...
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 Assemblies (...
ABSTRACT This report, Material Control on Organizational Profitability" was can·ied. out with Uganda Clays Limited with specific aims of examining; the need for material control on improving profitability; the challenges experienced in material control on the profitability of the company and suggesting solutions to the challenges experienced. To comprehend the study a review of related literature was carried out on already existing information on the specific aims of this paper to enrich and...
ABSTRACT The study assesses the role played by Micro Finance Institutions in the development of women owned micro enterprises in Kampala. The study looks at the functions and support micro finance institutions give to women enterprises. The main micro finance institutions considered are Foundation for International Community Assistance (FINCA), The research was carried out in Kampala which hosts the headquarters of these micro finance institutions. The hypothesis of the study was stated that ...
ABSTRACT In many developing countries, there is growing recognition that SME's have a very vital role to play in economic development. SME's create employment, help achieve equitable income distribution, alleviate poverty, build up local technological base, promote participation of vulnerable groups patiicularly women in the development process, provide training ground for entrepreneurial and managerial skills and opportunities for use of own capital resources as well as act as ancillaries t...
ABSTRACT The study focused on the effect of taxation on the small scale businesses. The study initiated to find out the causes of continues failures of small scale businesses. The study was guided by the following objectives; To ascertain how government collection affect the performance of small scale enterprises. To assess the performance of small-scale enterprises in Uganda To establish the relationship between taxation and performance of small-scale enterprises. The findings after analysis...
ABSTRACT The study loan capital and performance of small-scale businesses was conducted in Kampala District specifically in Owino market. The main pmpose of the study was to find out the relationship between loan capital and perlonnance of small-scale businesses. Other objective inchJ.ded to examine the importance of loan capital on small-scale businesses to examine the weaknesses of loan capital on small-scale businesses to establish the relationship between k>an capital and perlonnance of ...
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 contr...
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 for ...
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 the un...
ABSTRACT The 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 should be. This is what h...
ABSTRACT Over 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 Nig...
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 literature on corporate enviro...