1. A SURVEY INTO THE ACCEPTANCE AND ADOPTION OF THE CBN CASHLESS POLICY IN NIGERIA
BACKGROUND TO THE STUDY
According to Ajayi et al. (2006), supporting a secure, convenient, and inexpensive payment system is one of the criteria for the growth of the national economy. Today's world is shifting away from paper payment systems and to...
2. AN ASSESSMENT OF ACCOUNTING INFORMATION AND ITS ROLE IN THE MANAGEMENT OF ORGANISATION
BACKGROUND OF THE STUDY
In order to make economic decisions, all corporate organizations require information. Information, according to SINHA (2002), is an integrating force that combines organizational resources into a cohesive whole, directed toward...
3. AN ASSESSMENT OF ISSUES, PROBLEMS AND PROSPECTS OF ACCOUNTING IN THE NIGERIA PUBLIC SECTOR
BACKGROUND OF THE STUDY
Accounting is sometimes referred to be the "language of business," with the accounting profession serving as the "backbone" of any corporation. This is because accounting, in addition to its other responsibili...
4. AN INVESTIGATION OF LOCAL GOVERNMENT FINANCES AND ACCOUNTING SYSTEM
BACKGROUND TO THE STUDY
The local government is the third level of governance. State governments have significant control over local government councils, however the constitution now recognizes the activities of local government councils independently (Oshinsami, 2009).
Both p...
5. CHALLENGES OF TAX ADMINISTRATION
Background to the Study
The government of Nigeria, like others in different parts of the world, has legislative powers to impose on its citizens, any form of tax and at whatever rate it deems appropriate (Federal Inland Revenue Service 2010). Accordin...
6. THE PROBLEMS OF LOCAL GOVERNMENT AUTONOMY AND ITS IMPLICATIONS IN THE EFFECTIVE MANAGEMENT OF PRIMARY SCHOOLS
Background of the Study
In the world over, education has become an essential commodity that determines the level of development or growth of any nation. It has become services that require the involvement of both the private and public sectors. The invo...
7. CHALLENGES OF TAX ADMINISTRATION
The government of Nigeria, like others in different parts of the world, has legislative powers to impose on its citizens, any form of tax and at whatever rate it deems appropriate (Federal Inland Revenue Service 2010). According to Acti, & Abigail (2014). tax can be defined as...
8. EFFECT OF FUEL SUBSIDY ON THE ECONOMY OF NIGERIA
Nigeria is the most populous country in Africa with a 2011population of 162.5 million.It possesses28percentof Africanprovenoil reserves, second after Libya, and it is the top producer of African crude oil, producing 24percentof 2010 Africanoil production equaling2.4 million barrelsper day(bpd)(UN...
9. THE PROBLEMS OF LOCAL GOVERNMENT AUTONOMY AND ITS IMPLICATIONS IN THE EFFECTIVE MANAGEMENT OF PRIMARY SCHOOLS
Background of the Study
In the world over, education has become an essential commodity that determines the level of development or growth of any nation. It has become services that require the involvement of both the private and public sectors. The invo...
10. EFFECT OF TREASURY SINGLE ACCOUNT ON MANAGEMENT OF PUBLIC FUNDS
EXCERPT FROM THE STUDY
The primary objective of a TSA is to ensure effective aggregate control over government cash balances. The consolidation of cash resources through a TSA arrangement facilitates government cash management by minimizing borrowing costs. In the absen...
11. CHALLENGES AND PROSPECT IN BUGGETARY SYSTEM IN PUBLIC SERVICE IN NIGERIA
Background to the Study
Budgeting is an important concept that is pertinent to any organization (Schadone, 2012). In very generic terms also, Igbara, Tordee, Nwadike and Abuba (2016, p.1) described the budget as the distribution of resources (most often...
12. CORRUPTION AND ECONOMIC CRIMES IN THE PUBLIC SECTOR OF NIGERIA
BACKGROUND OF THE STUDY
Economic crimes has been described as the manifestation of a criminal act done either solely or in an organized manner with or without associates or groups, with an intent to earn wealth through illegal means, carrying out of ill...
13. EFFECT OF FORENSIC ACCOUNTING ON FINANCIAL FRAUD IN NIGERIA
BACKGROUND OF THE STUDY
Fraud is an endemic that are gradually becoming a normal way of life in both public and private sectors, from the presidential cabinets, down to the political officer, to the ward councillors, from managing directors of companies...
14. EFFECT OF FORENSIC ACCOUNTING ON FINANCIAL FRAUD IN NIGERIA
BACKGROUND OF THE STUDY
Fraud is an endemic that are gradually becoming a normal way of life in both public and private sectors, from the presidential cabinets, down to the political officer, to the ward councillors, from managing directors of companies...
15. PUBLIC PERCEPTION OF THE ROLE OF MASS MEDIA IN REPORTAGE OF RECOVERED LOOTED FUNDS
Background of the Study
It is well known that corruption has a negative influence on countries all around the world. Corruption is likely the most significant impediment preventing the world's developing or least developed countries' (LDCs) soci...
16. AN APPLICATION OF DUE PROCESS IN EXISTING PROCUREMENT METHODS IN NIGERIA
BACKGROUND TO THE STUDY
The construction industry activities include procurement of goods and services as well as the execution of a variety of physical structures and infrastructure (Ayangade, Wahab and Alake 2009), using different procurement methods....
17. AN EVALUATION OF ELECTORAL VIOLENCE IN NIGERIA: THE CASE OF ANAMBRA STATE GUBERNATORIAL ELECTIONS
BACKGROUND OF THE STUDY
The unbridled quest for power by man in his ever unstoppable search for relevance and advantage has indeed, generated so much tensions and hostilities. Thus, for most developing democracies of the Third World especially, Nigeria,...
18. E-COMMERCE IN NIGERIA AND THE IMPACT OF ONLINE VALUE-ADDED TAX
BACKGROUND OF THE STUDY
In many developing nations, such as Nigeria, the Value-Added Tax, sometimes known as VAT, has become an important source of revenue (Ijewere, 2022). In sub-Saharan Africa, for instance, value-added tax (VAT) has been implemented...
19. EVALUATION OF COMPLIANCE LEVEL WITH LOCAL GOVERNMENT FINANCIAL REGULATIONS
Background of the Study
The value of any local government is measure...
20. THE INFLUENCE OF MONETARY POLICY ON NIGERIA'S ECONOMIC GROWTH
Background to the Study
Macroeconomic policy consists of the actions aimed at inducing appropriate changes in macroeconomic aggregates such as output, employment and the price level. The major components of macroeconomic policy include fiscal, monetary, debt manag...
21. THE ACCURACY OF MORTGAGE VALUATION AS A LENDING REQUIREMENT FOR SELECTED BANKS IN KADUNA METROPOLIS
Background of the study
Landed property is frequently a significant percentage of a company's assets that are eligible as collateral security for corporate loans. Real estate values are critical for financial institutions, particularly banks,...
22. IMPLICATION OF INFLATION ON THE NIGERIA ECONOMY A STUDY OF DANGOTE INDUSTRY
Introduction
Nigeria's most worrisome macroeconomic issue is its inflation rate. Due of its accelerating speed, the Nigerian government is concerned about its impact on the country's economic growth. All of the authors agree that inflation has a...
23. THE IMPACT OF TREASURY SINGLE ACCOUNT PROFITABILITY OF COMMERCIAL BANK IN NIGERIA, (CASE STUDY OF UBA PLC)
Background Of The Study
The Treasury single account is a banking arrangement that was put into place in order to control several accounts that were formed by various ministries, departments, and organizations (MDAs). The primary goal of a TSA is to guar...
24. EFFECTS OF PRIVATIZATION AND COMMERCIALIZATION OF GOVERNMENT OWNED ENTERPRISE
Abstract
The rates of socioeconomic growth in many developing countries (DCs) are too sluggish and in some cases stagnant or dwindling. Many of them decry intractable and daunting national economic problems that " defy all known ec...
25. THE IMPACT OF EQUITY PURCHASE IN THE CAPITAL MARKET (2000-2007)
Background Of The Study
The role of the capital market in the revolutionisation of the economy cannot be over emphasize especially when one considers the high level of financial intermediation it conducts as regards its role in channeling funds in large amount fr...
26. THE IMPLICATIONS OF THE IMPLEMENTATION OF THE TREASURY SINGLE ACCOUNT POLICY ON THE PERFORMANCE OF COMMERCIAL BANKS IN NIGERIA
Abstract
The study examined the implications of the implementation of the treasury single account policy on the performance of commercial banks in Nigeria. The study established that TSA is a unified structure of government bank accounts enablin...
27. THE IMPLICATIONS OF TREASURY SINGLE ACCOUNT (TSA) ON THE NIGERIAN BANKING SECTOR AND ECONOMY
ABSTRACT
This study was embarked upon by the researcher to ascertain the implication of the Treasury Single Account (TSA) on the Nigerian Banking Sector and the Nigerian economy as a whole. To achieve the set objective, data was sort both from primary a...
28. THE IMPORTANCE OF ACCOUNTING ON ORGANIZATIONS EFFECTIVENESS
ABSTRACT
Reference to the numerous problems facing the treasury in the quest to have an effective accounting system in pursuance of nations building this work is aimed at ascertaining the importance and significance of this government accounting system...
29. EFFECT OF TREASURY SINGLE ACCOUNT ON MANAGEMENT OF PUBLIC FUNDS (A case study of federal establishment in Ekiti state)
Abstract
The government is responsible for accountability to its citizens by providing effective and efficient services. To achieve this goal, the government enacted the Treasury Single Account Policy to mobilize government revenue. The purpose of this study is to asses...
30. ASSESSING OF ECONOMIC-VARIABLES ON THE PERFORMANCE OF BOND MARKET IN NIGERIA
Abstract
The study assessed economic variables on the performance of bond market in Nigeria. The study used time series data spanning a period from 2000 to 2012 and the domestic variables employed were Money supply, Exchange rate, Nigeria treasury bills...
31. IMPLICATIONS OF THE IMPLEMENATATION OF THE TREASURY SINGLE ACCOUNT ON THE PERFORMANCE OF COMMERCIAL BANKS IN NIGERIA
Abstract
This paper investigated the impact of Treasury Single Account (TSA) on Banks’ performance in Nigeria. Secondary data were obtained from Central Bank of Nigeria (CBN) Statistical Bulletin covering pre and post implementation years (2012 to 2017). The depen...
32. SIGNAL EXTRACTION FROM THE BOND MARKET AND INFLATION FORECASTING IN NIGERIA
ABSTRACT
There is the global recognition of the importance of expectations in the conduct of monetary policy, which can be attributed to the growth of financial markets, and the fact that economic fundamentals are driven, by expectations of the market agents. In an...
33. THE IMPACT OF CORRUPTION ON THE NIGERIA ECONOMY(1999-2015)
BACKGROUND OF STUDY
Corruption is a global issue which is an endemic to government all over the world. The World Bank website cites corruption as the single most important obstacle to development. It is a subversive force that can topple the most entrenched regimes, it...
34. THE EFFECT OF TREASURY SINGLE ACCOUNT ON FRAUD DETECTION AND PREVENTION IN NIGERIA
Abstract
The treasury single account have gone a long way in the reduction of fraudulent activities in Nigeria. The study aid at resolving the issue of fraud in most of the public sector of the Nigeria economy and to help the federal government of Niger...
35. TREASURY SINGLE ACCOUNT: A VIABLE TOOL FOR REPOSITIONING GOVERNMENT MINISTRIES, DEPARTMENTS AND AGENCIES (MDAS) FOR SUSTAINABLE DEVELOPMENT IN NIGERIA
Abstract
Treasury Single Account (TSA) policy in Nigeria is a government accounting system under which all government revenue receipts and income from FEDERAL Government’s Ministries, Departments and Agencies (MDAs) are collected into one single account, usually m...
36. ASCERTAINING THE IMPACTS OF 2019 CBN CASHLESS POLICY DIRECTIVE ON MARKET ORGANIZATIONS (A STUDY OF ONITSHA MAIN MARKET)
Abstract
Before the emergence of modern banking system, banking operation was manually done which lead to a slowdown in settlement of transactions, which massively affected market operations. This manual system involves posting transactions from one ledger to another w...
37. EFFECT OF TREASURY SINGLE ACCOUNT ON THE PERFORMANCE OF NIGERIA BANKS
Abstract
This study is on effect of treasury single account on the performance of Nigeria banks. The total population for the study is 200 staff of Zenith bank in Akwa Ibom state. The researcher used questionnaires as the instrument for the data collection. Descri...
38. THE INFLUENCE OF ACCOUNTANT IN THE IMPLEMENTATION OF BEST PRACTICE IN GOVERNMENT ORGANISATION
BACKGROUND OF THE STUDY
Corruption and looting of public treasury is a major problem in the public sector accounting. Report from office of statistics Lagos show that our accounting records are balanced in arrears and our financial records are hardly balanced daily, weekly, quarterly, h...
39. IMPLEMENTATION OF ASSET AUDITING GUIDELINES IN FINANCIAL REPORTING OF TERTIARY EDUCATION INSTITUTIONS IN SOUTH-EAST NIGERIA
Background to the Study
Tertiary education institutions are institutions of higher learning where knowledge is imparted to its seekers and researches are undertaken in various fields of human endeavour. They are at the post-secondary level of the national education system, which inclu...
40. A SOCIOLOGICAL ANALYSIS OF FRAUD AMONG EMPLOYEES OF SELECTED COMMERCIAL BANKS IN KADUNA METROPOLIS
ABSTRACT
This research is entitled ‘A Sociological Analysis of Fraud among Employees of Selected Commercial Banks in Kaduna Metropolis’. The indispensability of commercial banking institutions in any nation’s economy cannot be over emphasized. Unfortunately, the Nigeri...
41. ASSESSMENT OF HEALTH NEED OF ALMAJIRI PUPILS
Background of the study
Almajiri system of education is an old norm widely known in northern Nigeria and other neighbouring countries , that is still under practice (Khalid ,2001; Nigeria Research Network,2013).It is a system whereby there is a school h...
