AN ASSESSMENT OF COST PERFORMANCE AND ACCOUNTABILITY IN PRIVATIZED PUBLIC ENTERPRISES IN NIGERIA

AN ASSESSMENT OF COST PERFORMANCE AND ACCOUNTABILITY IN PRIVATIZED PUBLIC ENTERPRISES IN NIGERIA (A STUDY OF OANDO (UNIPETROL) PLC) Abstract Despite an impressive level of privatization activity across Africa and the upsurge in search of the operating performance of privatized firms in both develop and developing economies, our empirical knowledge of the privatization program in … Read more

A CRITICAL ANALYSIS ON VALUE FOR MONEY AUDIT ON PUBLIC SECTOR OF AN ORGANIZATION

A CRITICAL ANALYSIS ON VALUE FOR MONEY AUDIT ON PUBLIC SECTOR OF AN ORGANIZATION (A CASE STUDY OF SELECTED PARASTATALS IN ENUGU STATE) CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY Auditing has existed as long as man has been required to account for their transactions. A famous example is in St. Mathew’s Gospel (Chapter … Read more

A COMPARATIVE ANALYSIS OF COMPUTERIZED ACCOUNTING SYSTEM AND MANUAL ACCOUNTING SYSTEM

A COMPARATIVE ANALYSIS OF COMPUTERIZED ACCOUNTING SYSTEM AND MANUAL ACCOUNTING SYSTEM (A STUDY OF AMA BREWERIES PLC. EKE, UDI L.G.A ENUGU AND AFRICA PETROLEUM PLC PRESIDENTIAL ROAD ENUGU, ENUGU STATE) ABSTRACT This research study is a comparative analysis of computerized accounting system and manual accounting system with reference to Ama breweries plc. and African petroleum … Read more

INTERNAL CONTROL SYSTEM: A NECESSITY TO THE SURVIVAL AND GROWTH OF PUBLIC ORGANIZATION

CHAPTER ONE 1.0   INTRODUCTION 1.1   BACKGROUND OF STUDY According to Oxford Learners Dictionary, Organization can be said to be a group of people who form a business, club etc. together in order to achieve a particular aim. It can also mean two or more people getting together for a purpose. In getting together, they decide to interact with … Read more

THE IMPACT OF FINANCE LEASE ON THE PERFORMANCE OF NIGERIAN BANKS

ABSTRACT The issue of inadequate capital remains one of the major challenges of business entrepreneurs in Nigeria. Business firms are constantly searching for ways to expand their operations and deliver quality services and increase revenue, while the new ones want to start in good shape but enough funding is not readily available. Leasing has been … Read more

FORENSIC AUDITING AND FINANCIAL FRAUD IN NIGERIAN DEPOSIT MONEY BANKS (DMBS)

ABSTRACT: This study examined the effect of forensic auditing on financial fraud in Nigerian (DMBs). The study adopted cross sectional survey design. The population of the study comprised the staff of banks and audit firms in Abeokuta, Ogun State. The study used purposive sampling technique for questionnaire administration while logistic regression analysis was used for … Read more

IMPACT OF DOCUMENT SECURITY AND INFORMATION RESOURCE MANAGEMENT ON THE ACCOUNTING SYSTEM

INTRODUCTION 1.1 Background of Study Document in its fullest meaning implies any material which contains “hark” symbols or signs either visible, partially visible or invisible that may be presently or ultimately convey a meaning or message to someone or a system: pencil or ink writing, writing or printing on paper is the most usual form. Like writing … Read more

DETERMINING THE ROLE OF ACCOUNTING CONCEPTS AND CONVENTION IN FINANCIAL REPORTING

DETERMINING THE ROLE OF ACCOUNTING CONCEPTS AND CONVENTION IN FINANCIAL REPORTING (A CASE STUDY OF NIGERIA BREWERIES PLC) CHAPTER ONE 1.0 INTRODUCTION 1.1BACKGROUND OF THE STUDY Every business organization whether in the public or private sector is established to achieve certain objectives. This could be profit maximization as in the case of the private sector … Read more

VALUE RELEVANCE OF ACCOUNTING INFORMATION OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

Abstract Activities in the Nigerian Stock Exchange (NSE) in the past years show that the Nigerian Industrial Goods firms is one of the sectors that contributed to the drop in the Nigerian Stock Exchange Turnover Ratio from 21.86% in 2008 to 13.26% in 2009, attributing to the decline in stock prices.. Therefore, this study examined … Read more

EFFECT OF CAPITAL STRUCTURE ON EARNINGS PER SHARE OF CONGLOMERATE FIRMS

Abstract The topic of study is the Effect of capital structure on earnings per share of conglomerate firms in Nigeria. The researcher applied the expo facto research design. The researcher used the correlation and regression. Above methods in the analysis of the data. The findings of the study shows that: Debt equity influences the earnings … Read more

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