ABSTRACT This research study investigates the impact of Microfinance Banks on small scale business in Nigeria which results in entrepreneurship development. The issue of sustainable development in the Third World countries like Nigeria has been a growing concern to both the government and private sector. Poverty is a characteristic of Nigerian households or individuals. It […]

ABSTRACT This research is focused on impact of strategic management on growth and survival of an organization, using Union Bank of Nigeira Plc as a case study.  The project is in chapters, from one to five. Literature review like the definition of strategic management,  concept of strategic management, competition of an banking industry,  the challenges […]

ABSTRACT This research examined the Impact of Tax Reforms on Economic Growth of Nigeria. Specifically, attempt was made to verify the relationship between federally collected revenue and specific tax revenue generation sources. The study employed annual time series data spanning the years (2005-2014). The various income taxes were used as a proxy for tax reforms […]

CHAPTER 1: Introduction Accounting is the act of collecting, organizing. and interpreting financial data. The first financial statement is the income statement, which tells how much money was made or lost in a given time period. Next is the statement of retained earnings, which tells how much money that was made was reinvested into the […]

ABSTRACT There has been celebrated cases of corporate frauds and financial misappropriation in Nigeria’s big corporations. The series of frauds have left a sense of doubt about the “unbiasedness” of external auditors to render an attest function on the credibility of published financial statements. In this light, this research sought to empirically investigate the Independence […]

ABSTRACT This research work tried to investigate the Information Technology and Corporate Performance in Banking Industry. One important question, which often confronts an ideal organization, is how to impact Information Technology control system, deal with and lead people in achieving organizational goals, aims and objectives. Therefore, the ability to use Information Technology and Corporate Performance […]

ABSTRACT This research tends to examine information technology and systems audit with reference to First Bank  Nigeria Plc. The research employ survey design and a simple random sampling technique was adopted for selection of respondents the questionnaires were administered to. A sample of twenty (20) was drawn from the entire population. Data gathered from the […]

ABSTRACT This research on Internal Procedures and Problems in a Banking Institution (A Case of First Bank Nigeria PLC) tends to bring into focus the need for internal auditing due to the increasing volume of work and business activities in a financial institution such as bank. This ever increasing trend plus the necessary sophistication of […]

ABSTRACT This research adopts descriptive research design. A well-structured questionnaire was used in collected data with simple random sampling technique. Forty (40) staff of the study were sampled and questionnaires administered to them. Twenty Eight (28) questionnaires were returned and Twelve (12) were not returned. The data collected were analyzed with basic descriptive statistics such […]

ABSTRACT The research centered on the merger and acquisition as a viable option for effective performance of banking in Nigeria using United Bank for Africa Pic as a case study. In carrying out the research, two (2) hypothesis were stipulated which basically questioned the significant of merger and acquisition on the performance of banks in […]

ABSTRACT An attempt was made to examine the relationship between budgetary control and management performance.  In this study, the composition of budgetary control and management performance were examined, whether it confirms with conventional rule of industry’s norm.  The problem areas in relationship between budgetary control management perform lighted and solutions suggested. The Survey research design […]

ABSTRACT Relevance Capital Budgeting to Public Sector in an Organization is the process of analyzing potential investment for the firm. Capital budgeting decisions are probably the most important ones financial managers must make. Capital budgeting decisions usually involves substantial expenditures on new assets. These decisions are particularly important because the firm loses much of its […]

ABSTRACT Standard cost accounting is an overview of how standard cost could serve as an effective tool in the hands of the management, it serves as a tool for planning, coordinating and controlling various activities of operation in an organization. Standard costing system has been studied to emphasis its assistance to management planning and control. […]

ABSTRACT This project examined the Contribution of Financial Institutions in Nigeria to the Growth of Manufacturing Industry. The research adopted ex-post facto research method. Data was basically collected by secondary means through CBN Statistical Bulletin. Data garthered span 2005 to 2014. Three hypotheses were formulated and tested with the used of regression analysis and T-test. […]

ABSTRACT Inventory control is one of the basic functions of every business; economic success of any manufacturing company has a direct relationship with the efficiency of inventory control. The major objective was set out to examine how inventory control system can be used to evaluates organization’s performance while its specific objective, cost objectives and smooth […]

CHAPTER ONE 1.1 INTRODUCTION Globalization is a Universal phenomenon. Globalization has brought a lot of changes to financial industries in the global community and there is an increase in profit on economy through Information Technology (IT) There is no doubt; the introduction of Automated Teller Machine (ATM) has changed the face of electron payment in […]

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND TO THE STUDY The increasing complexity of business operation and the ever-changing conditions of the business environment-social, economic, technology and political factors make it increasingly difficult for a company to consistently earn a profit that constitutes a fair return on the capital investment. The internal operation of a firm using […]

ABSTRACT This research examined the effects of commercial banks in agricultural financing in Nigeria. Respondents were selected based on simple random sampling technique. One Hundred (100) staff of First bank Nigeria Plc. were sampled. Three hypotheses were formulated and tested with the use of Chi-Square analysis. The analysis resulted to rejecting all null hypotheses and […]

ABSTRACT This work was carried out to appraise the Cost Reduction Techniques and Productivity in a Manufacturing Firm. Cadbury Nigeria Plc. was chosen as a case study. The researcher is assessing the Cost Reduction Techniques and Productivity of Manufacturing Firm. Organization is faced with myriad of challenges. Some of these challenges are unexpected; others are […]

CHAPTER 1: Introduction Micro-finance refers to financial services such as cash loans, deposit savings accounts, and insurance made available in relatively small amounts to poorer populations throughout the developing world. Microfinance basically relates to all financial intermediation services such as savings, credit, funds transfers, insurance, pension and remittances among others by financial institution in both […]

ABSTRACT The research work examined the Effect of Interest Rate on Investment and Money Demand in Nigerian Economy for the year 2005  –  2014. The research adopted ex-post facts research design. Data for this study were mainly collected from secondary sources and were garthered through Central Bank of Nigeria (CBN) and Federal Office of Statistics […]

ABSTRACT This study dwells on The Effect of Ratio Analysis in Investment Decision in First Bank Nigeria Plc. The study begins with Chapter One to Chapter Five. Data were collected through questionnaire distributed to the workers. Percentage analysis and chi-square (X²) statistics test were also employed in data analysis. The study reveals that the effectiveness […]

ABSTRACT The study investigated the effectiveness of internal control system in an organization (A Case Study of Dangote Group of Companies). The study employed primary data collected from the employees of Dangote Group of companies in LagosState. The primary data used for the study were collected through questionnaire administered to the respondents. The study employed […]

ABSTRACT The purpose of this research work is to assess the effects of information and communication technology on accounting system a case study of Access Bank PIc, Ikeja branch Lagos. The first chapter deals with introduction, purpose, significance, scope, limitation of study, statement of research problem, hypothesis and definition of terms. The second chapter deals […]

ABSTRACT The technique of inventory control is indispensable going by their impact in contributing, promoting and ensuring efficiency and effectiveness in any organization. In actual practice the vast majority of manufacturing companies suffer excessive inventories than are necessary. Therefore, inventory control process is much more complex than the uninitiated understand. In fact, inventory control is […]

ABSTRACT The study is to determine the role of the stock market in the economic development of the country through the use of Automated Trading System (ATS), which replaced the use of Cal-over mode on the position’ of Automated Trading System which is in savings and capital formulation. The study employs primary and secondary sources […]

ABSTRACT An efficient and effective financial system is a necessary condition for the effective functioning of a nation’s economy. The issue of bank distress has been a reoccurring ill in the Nigerian banking system for some time now. This research work ‘The Impact of Bank Distress on the Nigerian Banking Habit’ has the objective to […]

ABSTRACT The problem of automated teller machine (ATM) fraud is global in nature and its consequences on bank patronage should be of concern to the stakeholders in banks. This paper investigates the dimensions of ATM fraud in Nigeria and proffer solutions that will mitigate the ATM fraud in Nigeria banking system. The paper employs both […]

ABSTRACT This study examines the Impact of Cashless Policy on the Performance of Nigeria Financial Institutions. This study employs survey research design. Analytically, the research adopted descriptive statistics to highlights the effectiveness of the cash-less policy of the CBN in Nigeria. Data were basically sourced from primary method through means of a well-structured questionnaire. Five […]

ABSTRACT The research project was on the impact of corporate governance mechanism on firm performance in Nigeria. The objectives of the research were to assess the effectiveness of the processes of corporate governance in Nigeria organization, to ascertain the extent to which the composition of the Board of Directors impact on the firm’s financial performance. […]

ABSTRACT The emergence of financial management as a major contributor to the analysis of investment and financing decisions has continues to respond to external economic and technical developments. The improvements in the efficiency and regulation of financial markets, has provided a better basis of the development for financial theory and its practical application. This research […]

ABSTRACT The global financial crisis is a contemporary economic issue prevailing in the world today both in the developed and emerging economy and has affected almost all sectors of the economy. In the wake of the world been a global village, Nigeria is not immune to the effect of the crisis. This has an impact […]

ABSTRACT The research work was set out to appraise the impact of inflationary trend on exchange rate, that is, price of the domestic currency in terms of another currency. The objective of this study is to examine the effect of exchange rate on inflation on the Nigerian economy and also determine the relationship between exchange […]

ABSTRACT THE IMPACT OF INFORMATION TECHNOLOGY (I.T) ON THE PERFORMANCE BANKS OF NIGERIA The purpose of this research work is to investigate the impact of Information Technology (IT) on the performance of banks of Nigeria using United Bank of Africa Plc. as a study. The objectives of this study include the following: to investigate the beneficial aspects of IT use; to investigate the problems of […]

ABSTRACT The purpose of this study is to examine the impact of  Internal Audit on fraud detection and prevention with Power Holding Company of Nigeria as a case study. Information and data were collected through the use of research questionnaires and company’s financial statement. The research questionnaires distributed were 30 of which 23 were  completed […]

ABSTRACT This research examined the impact of inventory control on the profitability of manufacturing companies with reference to Nigerian Breweries Plc. Survey design was adopted with the use of a well structured questionnaire. Respondents were selected based on simple random sampling technique. Fifty (50) staff of Nigerian Breweries were sampled. Two hypotheses were formulated and […]

IMPACT OF MICRO-FINANCE ON SMALL SCALE BUSINESS IN NIGERIA ABSTRACT This study examines the performance of Micro finance Institutions (MFIS) in Lagos State, based on the development of small and medium Scale Industry. The findings indicate that the operations of MFIs have grown phenomenally in the last three years, driven largely by expanding informal sector […]

THE IMPACT OF LIQUIDITY AND PROFITABILITY AS A SURVIVAL STRATEGY FOR BANKS IN NIGERIA ABSTRACT This study investigates the impact of Liquidity and profitability as a survival strategy for banks in Nigeria and selected Skye bank of Nigeria Pic as the case study. It evaluates the relevance of Liquidity and profitability in the banking industry […]

 IMPACT OF TRADE CREDIT MANAGEMENT ON FIRM’S PERFORMANCE. ABSTRACT An efficient credit management system reduces the amount of capital tired up with debtors and minimizes bad debts. Good credit management system is vital to business cash flow and success and ensures effective business operation. The study investigated the impact of financial management of trade credit […]

THE IMPACT OF STRATEGIC PLANNING ON FINANCIAL PERFORMANCE OF SMALL AND MEDIUM SCALE ENTERPRISES CHAPTER ONE 1.1   INTRODUCTION Strategic planning is defined as unified, comprehensive and integrated plan design to ensure that the basic objectives of an enterprises is achieved, it also known as long-term planning simply defined as the formal process of determining long, […]

THE IMPACT OF TAX AS A SOURCE OF REVENUE ABSTRACT It is widely known that taxation is a source of revenue to the government and it is also a coercive exploration to the payers. It is also an instrument for the fiscal policy either for expectionary or contractionary. When it is expectionary the government expenditure […]

THE IMPACT OF TAXATION AS A TOOL OF FISCAL POLICY IN NIGERIA ABSTRACT This research work was undertaken to examine the impact of taxation as a tool of fiscal policy. The study is aimed at putting together those factors that constitute those variables which the government uses to manipulate the economy. The source of data […]

THE IMPEDIMENT OF REVENUE GENERATION CHAPTER ONE INTRODUCTION Internally Generated Revenue (IGR) is the revenue that the local government generates within the area of its jurisdiction. The primary source of local government sustenance is from Federal Allocation. It is the livewire of a local government. The extent to which a local government can go in […]

THE PERFORMANCE OF AN AUDITOR AND AUDITING IN NIGERIA ECONOMY ABSTRACT The aim of this research work is to discuss an appraisal of an Auditor and Auditing in Nigeria Economy with reference to Union Bank of Nigeria Limited. Chapter one deals with introduction of the study, Historical background of the study, Statement of the problem, […]

THE RELATIVE IMPORTANCE OF CORPORATE TAX AND VALUE ADDED TAX (VAT) AND THEIR EFFECTS ON THE ECONOMIC GROWTH IN NIGERIA CHAPTER ONE INTRODUCTION 1.1 Background to the Study Governments all over the world demand or impose one type of tax or the other.  The main purpose of imposing any type of tax has been for […]

THE RELEVANCE OF ACCOUNTING INFORMATION IN DECISION MAKING PROCESS ABSTRACT This research work was carried out to know the Relevance of accounting information in decision making process using United Africa Company (UAC) of Nigeria PLC as a case study. The objective of this study is to examine the usage level of accounting information and to […]

THE ROLE ACCOUNTING RECORDS ON THE PERFORMANCE OF SMALL SCALE INDUSTRIES IN NIGERIA ABSTRACT This research work examined the role of accounting record on the performance of small scale industries in Nigeria with special reference to selected Local Government Areas in Lagos State. The current trend and development in small scale industries in Nigeria prompted […]

THE ROLE OF COMMERCIAL BANKS IN THE DEVELOPMENT OF MONEY AND CAPITAL MARKET IN NIGERIA ABSTRACT The study examined the role of commercial banks towards the development of money and capital market in Nigeria. A total for five management staff from seven (7) banks making about thirty (30) respondents were sampled and published data were […]

THE ROLE OF COST ACCOUNTING TECHNIQUES IN ACHIEVING EFFECTIVE COST CONTROL IN THE MANUFACTURING INDUSTRY ABSTRACT This research report was carried out to ascertain whether traditional costing techniques (standard, marginal and absorption costing) are still relevant for today’s demand and greater cost accuracy. Managers and Accounting are confused about which of these techniques will enhance […]

THE ROLE OF FINANCIAL CONTROL IN THE PUBLIC SECTOR ABSTRACT The research topic on “The Role Of Financial Control In The Public Sector, a case study of ministry of finance, Alausa Lagos State” The chapters reveal the creation of Public sectoring Nigeria, source of income and revenue in Public sector and the topic also reveal […]

CHAPTER ONE INTRODUCTION 1.1     BACKGROUND TO THE STUDY A financial institution can be defined as any institution which portfolios of assets consist largely of claims rather than inventory, plant and equipment. Financial institution serves as intermediaries in the financial markets. However, since emphasis will be placed in banking sector as a financial institution. It will […]

ABSTRACT There is high record of business failure in the entire world today. This problem has ruined the economy of some country (both developed and developing) and is still eating deep in some till now. In most cases, business failure is usually traced to the non-functionality or the internal control system (lCS) put in place […]

ASSESSMENT OF AUDIT EXPECTATION GAP IN NIGERIA CHAPTER ONE INTRODUCTION 1.0 BACKGROUND TO THE STUDY As the stakeholders become dissatisfied with the work of the audit profession, their confidence in audited financial statements will erode with time if nothing is done to remedy the situation. Best, Buckby and Tan (2001) claim that society’s trust is […]

THE SIGNIFICANCE OF ACCOUNTING STANDARD (SAS) IN THE PREPARATION OF FINANCIAL STATEMENT OF AN ORGANIZATION ABSTRACT Research project examined the significance of accounting standard (SAS) in the preparation of financial statement with special reference to Guinness Nig Plc, Lagos. The most common report from external use are the financial statement included in the annual report […]

Effect of Workforce Diversity on Employee Performance in Nigerian Banking Industry (A Study of First Bank Nigeria Ltd., Ota Branch) CHAPTER ONE INTRODUCTION 1.0 Background to the Study The world’s increasing globalization needs a lot of interaction among people from various backgrounds than ever before. This is so because, individuals no longer live and work […]

FINANCIAL ACCOUNTING INFORMATION AS AN AID TO MANAGEMENT DECISION MAKING CHAPTER ONE INTRODUCTION 1.1            BACKGROUND OF THE STUDY The attainment of this objective necessarily requires both the identification as well as the disclosure of an adequate amount of information considered relevant by the users. Financial accounting information therefore, is the information derived from the financial […]

CHAPTER ONE INTRODUCTION 1.1 BACKGROUND OF THE STUDY At independence, Nigeria joined the committee of nation with the hope for a better tomorrow. We were able to feed ourselves and were of course almost self-sufficient. Subsequently our hopes seemed unattainable. We seem to be going deeper and deeper into the woods. The consensus is that […]

IMPACT OF BUDGET REFORMS ON BUDGET IMPLEMENTATION IN NIGERIA CHAPTER ONE INTRODUCTION 1.1   BACKGROUND TO THE STUDY According to Abdullahi (2007), a government budget is a political and administrative instruments by which the executive and legislative bodies endeavour to allocate scarce resources among the various organs of government either at state levels or federal level. […]

ROLE OF ACCOUNTING INFORMATION ON SMALL AND MEDIUM SCALE BUSINESS IN NIGERIA CHAPTER ONE INTRODUCTION 1.1.          BACKGROUND TO THE STUDY Accounting information is a part and parcel of today’s life which is necessary to understand the accurate financial situation of the organization and used as the basis of making strategic decisions. Accounting plays a critical […]

THE EFFECT OF ACCOUNTING TECHNIQUES ON SMALL BUSINESS PERFORMANCES 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 ways various like; wealth generation, employment creation, and poverty reduction (Kithae, Gakure, & Munyao, 2012). Small and medium scale enterprises […]