SOCIAL ACCOUNTING: A METHOD OF ASSESSING THE IMPACT OF NIGERIAN ENTERPRISES DEVELOPMENT ACTIVITIES

CHAPTER ONE INTRODUCTION 1.0     BACKGROUND OF THE STUDY Social accounting as an approach began developing in the U.K in the early 1970s, when the Public Interest Research Group established Social Audit Limited. This organization carried out, and publicized investigations into the operations of large public companies, without necessarily gaining their permission or co-operation. Whilst lending […]

NATIONAL HEALTH INSURANCE SCHEME AN ALTERNATIVE TO HEALTH CARE FINANCING

CHAPTER ONE INTRODUCTION 1.1.        BACKGROUND OF THE STUDY: This document has been prepared against the historical background of the growth and development of the health services, the previous attempts to formulate national policies on health and the present state of the health services.  The policy proposed and the strategies emerging from it have been based […]

Local government financial management in Nigeria

CHAPTER ONE INTRODUCTION   1.1 BACKGROUND OF THE STUDY           Local government is the third tier of government, exercising authority within a defended area in a state. It is designed to mobilize the people at the local level and to ensure popular participation, by bringing the government nearer to the majority of the population, put […]

LOCAL GOVERNMENT EXPENDITURE CONTROLS A CASE STUDY OF OYE LOCAL GOVERNMENT OYE EKITE

CHAPTER ONE   GENERAL INTRODUCTION   INTRODUCTION Local Governments, the third tier of government in Nigeria, are statutory creations. They derived their powers from the constitution just like the other two levels of government, namely: Federal and State governments. The Constitution of the Federal Republic of Nigeria of 1979 (as amended to date) requires a […]

EFFECT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON COMPANY PERFORMANCE RATIOS

EFFECT OF INTERNATIONAL FINANCIAL REPORTING STANDARDS ON COMPANY PERFORMANCE RATIOS: STUDY OF QUOTED COMPANIES IN NIGERIA   CHAPTER ONE INTRODUCTION Background Of Study When an individual is charged with the responsibility of running the affairs of an organization and adopts a process for discharging such responsibility, this is known as management (Modum, 2005). Thus, there […]

IMPACT OF PRIVATIZATION AND COMMERCIALIZATION OF PUBLIC ENTERPRISES ON THE NIGERIA ECONOMY

ABSTRACT   This research work is titled “Impact of Privatization and Commercialization of Public Enterprises on the Nigerian Economy”. One of the economic policies of the government is the widening up of its developmental project and with the conceptual views of enhancing the development of a vibrant private sector with marginal public participation in the […]

IMPACT OF IFRS ADOPTION ON THE VALUE OF DEPOSIT MONEY BANKS IN NIGERIA

CHAPTER ONE INTRODUCTION 1.1       Background to the Study Financial reporting is undergoing a global transformation toward a single set of accounting standards – the International Financial Reporting Standards (IFRS) – as promulgated by the International Accounting Standards Board (IASB). IFRS incorporates more information into the financial statements by essentially promoting the fair value approach to […]

IMPACT OF FINANCIAL REPORTING ON INVESTMENT DECISION OF EQUITY HOLDERS IN BREWERIES AND BANKING INDUSTRIES

IMPACT OF FINANCIAL REPORTING ON INVESTMENT DECISION OF EQUITY HOLDERS IN BREWERIES AND BANKING INDUSTRIES ABSTRACT This study examined the impact of Financial Reporting on investment decision of equity holders in Breweries and Banking Industries. The purpose of the study was to determine the impact financial reporting has on investment decisions of shareholders and other […]

Impact Of Cost Accounting Information On Price Determination

Impact Of Cost Accounting Information On Price Determination  Case study of some Nigerian manufacturing companies ABSTRACT   This research study was conducted to determine the impact of cost accounting information on price determination in some manufacturing companies in Nigeria. The objectives of the study were to determine the components of manufacturing cost information and also […]