ABSTRACT This study examines the performance of the bank reforms and the consolidation on the Nigerian economy arising from the recently concluded banking reforms programmes. It notes that since the consolidation programmes was policy induced, the eighteen (18) months given for total compliance appeared in adequate, given the number of activities required for mergers and compliance and acquisition to be successfully harnessed. The research methods were descriptive survey methods. It also in...
ABSTRACT This research work was undertaken to assess the appraisal of internal control; as an effective guide to management decision making. The work was intended amongst other things to achieve the following objectives: The accuracy of internal controls in safeguarding assets; The accuracy in preventing and deterring errors and defalcations; whether the controls serve as a check on authorization, execution and recording procedure, whether the controls serves as a effective guide to managemen...
ABSTRACT Monetary policy aims at controlling the supply of money in the economy so as to affect the aggregate level of spending. The Central Bank of Nigeria as the custodian of the country’s monetary reserve, like other Central Bank of the worlds, possesses an armory of tools or techniques to control and regulate money and credit. Hence, the role that CBN plays in the implementation of monetary policy is critically examined and this valid exposition formed the basis of recommendation of t...
ABSTRACT This research was conducted after a thorough consideration of the role of accounting information in investment decision making. There is growing pressure around the world to promote greater transparency and disclosure, consistent with the importance of the growth of world trade and investment. Disclosure regulation varies internationally and there is often a lack of transparency especially in the emerging economies. From the study, we discovered that the quality of accounting inform...
ABSTRACT This research study focused on the effect of direct marketing on the organizations performance. It aimed at highlighting how direct marketing campaigns enhance various marketing alternatives.0 The study also investigated attitudes and several behavioural differences both on the side of the marketing organization and its customers. Two hypotheses were tested about the effect of direct marketing on performance in a factorial experimental design involving one hundred (100) potential re...
ABSTRACT It is now a common knowledge that budgeting plays an invaluable role in our public institutions. However, this administrative tool has hardly been used widely by the institutions and as a result the desired transformation or change which budget would have effected in the society has not been achieved. The researcher used both primary and secondary data sources the primary data included the use of questionnaire, observations and interview to mingle with the staff of ministry of work...
ABSTRACT This research work is on the problems and solutions of staff training and development. The major objective of this work was to find out the problems and solutions as it relates to staff training and development. This works is made with introduction etc. It points to the concepts of training. Reviews the existing related literatures and works of eminent authors. The methodology comprising area of study, research design, population of study, sample and sampling procedure, ins...
ABSTRACT The idea of human resource valuation and reporting existed for more than half a century. The concept continues to be debated by economic, accounting, and psychology theoreticians universally. The main thrust of Human Resource Accounting (HRA) is to identify, quantify and report investments made on human resources of an organization that are not presently accounted for under conventional accounting practice. This study critically assesses the concept of HRA in order to unveil its str...
Abstract This study presents an extended technology acceptance model that integrates innovation diffusion theory to investigate what determine user mobile commerce acceptance. This paper models the factors relationships such as perceived usefulness, perceived ease of use, personal innovativeness, subjective norms, behavioral control and intention to adopt mobile commerce. The proposed model was empirically tested using data collected from a survey of mobile commerce consumers. Empirical da...
BACKGROUND OF STUDY The Nigeria banking industry has witnessed a lot of changes since the mid 1980’s and this is reflected in the increased volume and complexity of bank operations, increased innovations and varieties in product and service delivery. These development have not only been technology driven but have influenced move technological advances.Information technology which is the foundation of modern electronic banking through desktop computers and terminals provide the tools for ...
INTRODUCTION In any field of human endeavour, the place of supervision tends to assume an all important position, the place of supervision in the banking industry most especially the commercial bank cannot be down played.Orjih (2011:25) often, insider misconducts are discovered during examination of the accounting records of those commercial banks by the CBN, being one of the key supervisory institution in Nigeria.Adelusi (1994) opined that misconduct might equally be brought to the attentio...
ABSTRACTThis study investigated influence of gender and self-esteem on depression among diabetic patients. One hundred and thirty (130) diabetic patients (77 with low self-esteem and 53 with high self-esteem) were used. Males and females were 65 each. Self-rating depression scale Zung (1965) and index of self-esteem Hudson (1982) were used. A 2x2 factorial design was adopted while two way ANOVA statistics was used for data analysis. Gender was found to significantly influence depression among...
ABSTRACT In all business enterprises, the implementation of cost volume profit analysis is very important and can never be over emphasized and to achieve this goal, target and objective, it is beckoned on the decision of managers. So the aim of this study is to find out the responsiveness and relationship of cost volume profit analysis that could be positive or negative in business decisions.In the study, a questionnaire was used to collect relevant data from the staff of Innoson technical...
ABSTRACT A research work into Accounting for pensions and Gratuity (A case study of Anambra State) cannot be over – emphasized. In pursuance of this investigation the research used both primary source of data collection, like Questionnaire as well as secondary sources such as text books, Journals, Articles, etc. The data collections were the analysis using are Agree, Strongly Agree, Disagree, Strongly Disagree. Effect was made in this research work to investigate on the constraints encoun...
ABSTRACT The study was carried out essentially to find out the place of internal auditing as on instrument of effective management, taking IMT, Enugu as a case study.It looked into the extent the internal audit has faired in this role, the definitions and objectives of internal audit.Four research question were analyzed to establish the instrumentality of internal audit to effective management to senior and junior staff of the audit and bursary depart...