EVALUATING LOCAL GOVERNMENT CODE OF ACCOUNTING PRACTICES AND FINANCIAL REPORTING (A CASE STUDY OF OHAUKWU LOCAL GOVERNMENT AREA, EBONYI STATE) CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY Financial reporting as an element of financial accountability is very significant in ensuring proper use of public finances for providing social services. Faridi and Nazar (2013) point out that the … Read more
IMPACT OF ACCOUNTING AND FINANCIAL CONTROL SYSTEM ON PUBLIC SECTOR FUND MANAGEMENT (A CASE STUDY OF EBONYI STATE UNIVERSAL BASIC EDUCATION) CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY Public sector is the sector of the economy established and operated by government and its agencies as distinguishable from the private sector. Public sector accounting on the other … Read more
IMPACT OF CORPORATE GOVERNANCE ON PUBLIC CONFIDENCE IN FINANCIAL REPORTING (A CASE STUDY OF UNILEVER PLC, LAGOS STATE) CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY The preparation of stewardship report from the accounting point of view is the role of management, who oversees the affairs of the business organization on behalf of the owners usually … Read more
CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY Globally, Small and Medium-Scale Enterprises (SMEs) play crucial roles in the support of both developed and developing economies. About 75% of the work forces in Europe are employed by SMEs (Rathnasiri, 2014). The dynamic role of SMEs in developing countries cannot be overemphasized. These enterprises have been recognized … Read more
IMPACT OF VALUE ADDED TAX ON THE PERFORMANCE OF CORPORATE ORGANIZATIONS IN EBONYI STATE (A STUDY OF A CORPORATE ORGANIZATION IN THE STATE) CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY In the last half-century, the Value Added Tax (VAT) has been widely implemented in many parts of the world. This popularity can be explained by the … Read more
CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY The adoption of a common monetary policy is part of the process of economic integration. It has to do with member countries giving up their independent monetary policies to have a common central bank responsible for the conduct of monetary policy for the member states. The direct economic cost from … Read more
ROLE OF COMMERCIAL BANKS IN FINANCING SMALL AND MEDIUM SCALE ENTERPRISES IN NIGERIA: CASE STUDY OF LAGOS STATE CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY Small and Medium Enterprises (SMEs) have been recognized as a driving force for economic growth in any nation. They are also perceived as the key to Nigeria’s economic growth, poverty alleviation, … Read more
TAX ADMINISTRATION IN NIGERIA: CHALLENGES AND PROSPECTS (A CASE STUDY OF LAGOS STATE BOARD OF INTERNAL REVENUE) CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY There have been calls from several quarters on the need to restructure the nation’s tax system. Nigeria is a monolithic economy with strong dependence on the oil sector; this dependence … Read more
CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY Over the last thirty years the public sector has gone through a wave of reforms worldwide, usually towards the adoption of business-like practices in order to enhance improved utilization of public resources. These reforms have led changes in the mode of presentation of financial reports in the public sector. … Read more
CHAPTER ONE INTRODUCTION BACKGROUND OF THE STUDY Management are engaged with different types of activities that require quality and reliable information. In contrast, managers of a specific business often times need or desire far more detailed information. This information must be tailored to specific decision-making tasks of managers, and its structure becomes more “free formed.” Such … Read more