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UNIVERSITY OF ADO-EKITI
INTERNATIONAL JOURNAL OF ACCOUNTING
VOLUME 1, NUMBER 1, 2002

A Publication of

THE DEPARTMENT OF ACCOUNTING
FACULTY OF MANAGEMENT SCIENCES,
UNIVERSITY OF ADO-EKITI

UNIVERSITY OF ADO-EKITI INTERNATIONAL JOURNAL OF ACCOUNTING

Editor-in Chief:
Professor C.S.Ola

Managing Editor:
Dr. H.T. Iwarere

Associate Editors:
Mrs. A.R. Agbaje
Mr. Awe. I.O.
Mr. Osekita
Mr. Adesina

Editorial Board:
Prof. F. Kayode
Prof R.O Anao
Prof. I.I. Ihimodu
Prof. I. Oribabor
Prof. D.C. Uguru-Okorie
Dr. A.A. Owojori
Dr J.A. OIoyede
Dr. J.A. Olaogun
Dr. M.L. Nassar
Dr. J.O. Ohijide
Dr. S.A. Adebola
Dr. Bamiduro

Business Manager:
Mr. F.A. Baiyewu
Mr. Oluwakayode
Mr. O. Aduwo

Subscriptions
Volume 1. No. l:
Personal: Nigeria N300. Rest of the World $20
Library & Institutional: Nigeria N350. Rest of the world $25 Students: Nigeria N300, Rest of the world $15

A PUBLICATION OF THE DEPARTMENT OF ACCOUNTING, FACULTY OF MANAGEMENT SCIENCES, UNIVERSITY OF ADO - EKITI, NIGERIA.

UNIVERSITY OF ADO-EKITI
INTERNATIONAL JOURNAL OF ACCOUNTING
VOLUME 1, NUMBER 1,2002

Contents

1.Widening the Revenue Base of Ekiti State
Prof. C.S. Ola………………………………………………1 2.The Hindrances of using the Original Cost Method To Depreciate Manufacturing Assets in An Inflationary Environment
Dr. H.T. Iwarere & A.R Agbaje (Mrs.)………………….11 3An empincal Analysis of the Variations in Financial Resources Utilization Efficiency in the Health Care Delivery System of Lagos State – A Socio-Economic Perspective Dr. S.A. Adebola………………………..18 4.Effects of Accounting Theory and Regulation Framework on Nigerian AccountantsDr. A.A. Owojori…………………………………………..28 5.A Development Group Model for Bank Forecasting

Dr. (Mrs.) S.L. Adeyemi……………………………………………..37 6.Tax Incentives As Investment Catalyst in the Manufacturing Business. F.A. Bayewu & Agbaje A.R. (Mrs.)………………………………. 47 7.Education Tax Fund: A Necessary Tool for Educational (Structures Improvement in Nigeria I. R. Akintoye……………………………………55 8.Assessing the Consistency of Auditors Prior Distributions and Sampling Results S. F. & Dr. M. L. Nassar …………………………………………..64 9.A Comparison of Passenger Vehicle Financing Strategy through Borrowing and unregulated Hire Purchase Arrangement

Dr. H.T. Iwarere…………………………………………………..73 10.Accounting information as a Strategic Planning tool
Dr. J.O. Olujide…………………………………………………….81 11.Tackling the Expectation Gap in the Audit of Financial Institution. O. I. W. Awe………………………………………………………..91 12.Measuring the Performance of Local Government Councils in Nigeria: The Values. Difficulties and Solutions

P.O. Yabugbe & G.T. Akinleye……………………………………..96 13.Community Bunking System in Nigeria: Evaluation of Conduct and Performance.Dr. J.S. Sogo-Temi………………………………………..103 14.Nigeria Privatization Exercise and Corporate Governance: What are Future ChallengesDr. R. J. A. Bamiduro……………………………………110 15.Accounting for Deferred Taxes: Review of the Changes Arising from S AS 19A. A. Owolabi……………………………………………116 16.Evaluation of Loans and Advances Management in Commercial Banks G.T. Akinleye…………………………………………….124

UNAD International Journal of Accounting81

ACCOUNTING INFORMATION AS A STRATEGIC PLANNING TOOL

BY
JACKSON, O. OLUJIDE
Department of Business Administration University of Ilorin.

Introduction
Reynolds el at, have defined "Accounting as the systematic recording, analysis and appraisal of financial data which results from activities undertaken in pursuit of the objectives of the firm". Thus, accounting systems monitor revenues and expenditures and quickly establish the firms position at particular lines....
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