Labour has been one of the vital factors, or has contributed a lot to the development of every organization. In fact, without labour, no organization can accomplish its objectives or goals. Hence, the existence of labour, just to ensure that organizational goals are achieved. In providing labour...

In recent years, there have been noticeable lackadaisical attitudes among accountants and managers towards adequate accounting for, and maintenance of obsolescence in public enterprises (i.e. the corporations). Most of these obsolete facilities and equipment have lost their functional values as...

Successive governments in Nigeria have continued to operate multiple accounts for the collection and disbursing of government revenues in flagrant disregard to the provision of the constitution which requires that all government revenues be remitted into a single account. Treasury Single Account...

This research work focused on the role played by predictive models in proactively forestalling ingenious approaches otherwise known as creative accounting to IFRS based financial reporting practices of manufacturing companies. It examined the contributions made by the predictive models in...

This research work was designed to examine Competitors Accounting with a view to determining the extent to which it influences corporate profitability of manufacturing firms in Nigeria. To achieve this purpose, it was hypothesized that Competitor Accounting has no significant implication on the...

This study investigated Strategic Management Accounting (SMA) with a view to determining the extent to which it influences Competitive Advantage in the manufacturing industry in Nigeria. To achieve this purpose some research questions were raised, and a review of' related literature was made....

This study is about the perception of Auditors, Accountants and Accounting Academics to the plan by the Nigerian government to introduce the accrual system of accounting in its public sector. A cross sectional survey research design was adopted for this study. Questionnaire was distributed to...

This study investigated the impact of a computerized accounting system on external audit functions. To achieve this purpose, research questions were raised, hypothesis was formulated and a review of related literature was made. The population of the study comprises those audit firms operating in...

This paper examines a theoretical exposition of strategic management accounting practices in a competitive environment with a view to determining its relevance in achieving competitive advantage. To achieve this objective, a critical review of extant literature on the concept of strategic...

This study investigated strategic management accounting (SMA) with a view to determining the extent to which it influences competitive advantage in the manufacturing industry in Nigeria. To achieve this purpose, some research questions were raised, and a review of related literature was made....