EXCERPT FROM THE STUDY
This study aimed at having a critical analysis of impact of accounting ethics on accounting practice in Nigeria. The study opened with chapter one where the statement of the problem was clearly defined. The study objectives and research hypotheses were defined and formulated respectively. The study reviewed related and relevant literatures. The chapter two gave the conceptual framework, empirical and theoretical studies. The third chapter described the methodology employed by the researcher in collecting both the primary and the secondary data. The research method employed here is the descriptive survey method. The study analyzed and presented the data collected in tables and the research questions were answered using the simple percentages while the fifth chapter gives the study summary and conclusion. The outcome of the study has clearly shown that this shows that the two companies have a strategic plan in place for their business. These strategic plans assist the companies to prioritize allocation of resources to areas that will assist the companies attain their vision.
From the findings, the due to the strategic plans in place in both companies, they have continued to improve on competitiveness both locally and trans-border.
Companies also achieved adequate fleet utilization which shows that there is a high operational performance amongst the two companies. Availability and utilization of the buses considerably influence on the productivity and efficiency of the bus system. Further, in order to sustain the level of financial viability, buses need to be well utilized throughout their period of operation
An analysis of the fleet utilization and vehicle utilization of case study systems shows that the fleet utilization for both companies stand above 80%. Thus, the operational performance of bus operators in terms of vehicle utilization can be said to be in line with the World Bank standard for developing countries. Both companies have the same number of core values among which are Discipline, Excellence, Passion, Accountability, integrity, customer value, Team Spirit are core values of the company.
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