ABSTRACT The relevance of keeping proper books of accounts and sound accounting practices has been emphasized in achieving proper financial management in Small and Medium Scale Enterprises. In this study, we investigate the recording of proper books of account by SMEs in Kumasi (Ghana) through information based on responses to a close- ended... Continue Reading
ABSTRACT The study provides a comprehensive discussion on credit ration of Small and Medium Enterprises (SMEs), its effect on the growth of SMEs and subsequent effect on employment in Ghana. Access to finance has been noted as one of the major challenges upending the survival and growth of the SMEs sector in Ghana. The problems of access ... Continue Reading
ABSTRACT This research aims to examine the influence of internal audit on effective corporate governance in SOEs in Ghana. A questionnaire was used to collect data and was distributed to the 100 top senior level officials and internal audit department of the SOE sectors. The regression model that was used in this study was five dependent... Continue Reading
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... Continue Reading
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,... Continue Reading
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... Continue Reading
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... Continue Reading
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... Continue Reading
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... Continue Reading
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... Continue Reading
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... Continue Reading
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... Continue Reading
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... Continue Reading
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... Continue Reading
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... Continue Reading
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... Continue Reading
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... Continue Reading
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,... Continue Reading
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... Continue Reading
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... Continue Reading
ABSTRACT This study focused on the problems associated with the use of ICT as teaching media in Principles of Accounts at Ordinary Level in Buhera Central Mudanda Cluster. The study was motivated by the need to improve the need to improve use of ICT as media. The problem was that Principles of Accounts teachers’ were not fully integrating... Continue Reading
Abstract The Government of Zimbabwe launched the Zimbabwe Agenda for Sustainable Socio Economic Transformation in 2013.The government called upon all Ministries to mainstream Zim Asset into their sectors. The economic changes catch up with international and regional efforts to improve the education systems in ways that are relevant to pupils who... Continue Reading
ABSTRACT The investigation of the challenges of implementing the RBIA in the ZNA was prompted by the growing calls for effective, efficient and economic utilisation of the finite audit resources to achieve the most impact in terms of IA service. The objectives of the study were to identify the key tenets of a RM framework, determine the role of IA... Continue Reading
ABSTRACT The study investigated best practice of environmental accounting among companies currently operating in Chiadzwa Mutare specifically Marange Resources (Pvt) Ltd. Precisely, the study assessed the level of independence of tracking of costs impacting on the environment; level of efficiency and appropriateness of environmental costs and... Continue Reading
ABSTRACT This paper examines the associations between diversity of board members and financial performance of State Owned Enterprises in Zimbabwe (SOEs). Three demographic characteristics of board members, gender, cultural/nationality, and age were used as the proxies for diversity. The study used a positivism philosophy was used and being... Continue Reading