Purpose – The purpose of this paper is to investigate transition road map problems encountered by the Nigerian authorities in moving from local Statements of Accounting Standards (SAS) to International Financial Reporting Standards (IFRS). Design/methodology/approach – A postal questionnaire...

Purpose – The overall purpose of this study is to investigate whether literacy levels and external user-pressure by the Uganda Revenue Authority affect the perceived quality of accounting information of Ugandan SMEs. Design/methodology/approach – A postal questionnaire survey of 98 SMEs...

The focus of the first two papers in this volume is controls. Egbe, Tsamenyi and Sa’id investigate the operations of formal and informal controls in a multinational subsidiary in Nigeria using a case study approach. This involved semi-structured interviews, observation, document analyses and a...