ACCOUNTING FOR PEACE AND ECONOMIC DEVELOPMENT IN NIGERIA

ACCOUNTING FOR PEACE AND ECONOMIC DEVELOPMENT IN NIGERIA, THE NORTH EAST CASE CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY The term peace is relative and the conditions for peace dier from one society or nation to another. However Ibeanue (2005) asserted that peace is a process involving activities that are linked to increasing development … Read more

RENT TAX COMPLIANCE IN GHANA

CHAPTER ONE INTRODUCTION 1.1 Background of the study The Ghana Revenue Authority (GRA) is stepping up the collection of tax on rent income from owners of residential and commercial properties following the re-launch of the tax in Accra.Though it has been in the statute books since 1973, compliance with the tax, which is charged at … Read more

FINANCIAL ACCOUNTING A PANACEA ON THE CORPORATE PERFORMANCE OF BUSINESS ORGANIZATIONS

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY The impact of financial reporting on the corporate performance of a business organization is becoming more apparent to user groups of financial statement. Accounting is a not an exact science neither are business operations without some subjective and judgmental errors when it comes to reporting them. A financial report … Read more

THE EFFECT OF VALUE ADDED TAX ON PRICE STABILITY IN NIGERIAN ECONOMY

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY In most developing countries including Nigeria government participation in economic activity is usually significant. One of the ways through which government has intervened in Nigerian economy is through the establishment of public enterprises and statutory bodies. In Nigeria, public enterprises are engaged in a wide spectrum of economic … Read more

PRODUCTIVITY IMPACT OF DIVIDEND ON SHAREHOLDERS

CHAPTER ONE INTRODUCTION Background of the study The dividend of shareholders and its impact on productivity has been severally been called into question. Most school of thoughts has it that dividend of shareholders does not have a significant impact on their productivity level while other school of thoughts are of the contrary opinion. Dividend overtime … Read more

EFFECT OF CORPORATE GOVERNANCE ON THE PERFORMANCE OF COMMERCIAL BANKS IN TERMS OF PROFITABILITY

INTRODUCTION 1.1 Background to the Study From time immemorial, there wasn’t any need for corporate governance due to the fact that business institutions were owned and managed by their sole owners. In recent times, the owners have employed professionals to manage and direct the affairs of their institutions in anticipation of giving account of their … Read more

THE ADOPTION LEVEL OF MODERN MANAGEMENT ACCOUNTING TECHNIQUES BY SMALL AND MEDIUM SCALE ENTERPRISES SMES IN KWARA STATE

CHAPTER ONE INTRODUCTION 1.1 Background to the study The small and medium scale enterprises sector has been recognized worldwide for its role in economic advancement through various ways like; wealth generation, employment creation, and poverty reduction. Small and medium scale enterprises are a fundamental part of the economic fabric in most developing countries, and they … Read more

THE IMPORTANCE OF FINANCIAL ACCOUNTING LITERACY ON THE GROWTH DEVELOPMENT SURVIVAL PRODUCTIVITY AND PERFORMANCE OF SMES IN KWARA STATE

CHAPTER ONE INTRODUCTION 1.1 Background of the Study Financial literacy remains an interesting issue in both developed and developing economies, and has elicited much interest in the recent past with the rapid change in the finance landscape. Atkinson and Messy (2005) defined financial literacy as the combination of consumers’/investors’ understanding of financial products and concepts … Read more

THE IMPACT OF INTERNAL CONTROL SYSTEMS ON THE PERFORMANCE OF SMALL AND MEDIUM SCALE ENTERPRISES IN ILORIN METROPOLIS

CHAPTER ONE 1.0 INTRODUCTION 1.1 Background of the study Every organisation both profit and non-profit has its objectives and goals in mind to achieve (Chukwu, 2012). For a profit making organisation, the goal is to satisfy the expectation of the owners through the maximization of expected return on capital. The size and scope of Small … Read more

AN EVALUATION INTO THE CHALLENGES OF IFRS ADOPTION AND IMPLEMENTATION AMONG SMALL AND MEDIUM SCALE ENTERPRISE OPERATORS IN NIGERIA

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY Small and medium scale enterprises are the engine that drives most economies of the world. Their importance to the economy of Nigeria cannot be overlooked. SMEs activities-both international and local have contributed immensely to the gross domestic product in the economy as they participate in manufacturing, importation, … Read more

Powered by Joinchat