The Accounting Profession and Nat
THE JOURNAL OF ACCOUNTING
ANAN
Volume 1, No 1, March 2009
Published by: Nigerian College of Accountancy, Jos
Postgraduate Professional College and Training Arm of ANAN
...Advancing the Science of Accountancy
EDITORIAL BOARD
Prof. Edet Robinson Iwok, Ph.D, FCNA Prof. A. A. Okwoli, Ph.D, FCNA Prof. Abimaje Akpa, Ph.D, FCNA Prof. B. C. Osisioma, Ph.D, FCNA Prof. Edet B. Akpakpan, Ph.D, FCNA, Prof. A. C. Ezejulue, Ph.D, FCNA Prof. A. S. Mikailu, Ph.D, FNIA Chairman, Education, Training, Research and Technical Committee, ANAN Chief V. C. Azie Accountant-General of the Federation Auditor-General of the Federation Registrar, ANAN Chairman, Fed. Inland Revenue Service Director of Research, National Universities Commission Treasurer, ANAN - Business Manager Prof. M. A. Mainoma, Ph.D, FCNA Mr. C. B. Umoh Editor-in-CHief Editor Associate Editor Associate Editor Associate Editor Associate Editor Associate Editor Member Member Member Member Member Member Member Member Secretary Assistant Secretary
The Journal of Accounting is a biannual publication. All contributions of articles, book reviews, research notes, etc, intended for consideration for publication in this Journal should be in English and should be submitted in two hard copies and a soft copy. Articles, book reviews and research notes intended for consideration for publication are subjected to reviews by three experts in the related field. The primary criterion for publication in the Journal is the significance of the contribution to the advancement of the science of accounting and related literature. The decision of the Editorial Board, based on the advice of the reviewers, is final and not subject to negotiation. All correspondence, enquiries, contributions and research notes should be submitted to: The Editor, The Journal of Accounting, C/o Nigerian College of Accountancy, Plot 42T Bauchi Ring Road, Dogon Dutse, P. M. B. 2734, Jos, Plateau State, Nigeria. Subscription Rates: Nigeria Outside Nigeria
ANAN
Volume 1, No 1, March 2009
Published by: Nigerian College of Accountancy, Jos
Postgraduate Professional College and Training Arm of ANAN
...Advancing the Science of Accountancy
EDITORIAL BOARD
Prof. Edet Robinson Iwok, Ph.D, FCNA Prof. A. A. Okwoli, Ph.D, FCNA Prof. Abimaje Akpa, Ph.D, FCNA Prof. B. C. Osisioma, Ph.D, FCNA Prof. Edet B. Akpakpan, Ph.D, FCNA, Prof. A. C. Ezejulue, Ph.D, FCNA Prof. A. S. Mikailu, Ph.D, FNIA Chairman, Education, Training, Research and Technical Committee, ANAN Chief V. C. Azie Accountant-General of the Federation Auditor-General of the Federation Registrar, ANAN Chairman, Fed. Inland Revenue Service Director of Research, National Universities Commission Treasurer, ANAN - Business Manager Prof. M. A. Mainoma, Ph.D, FCNA Mr. C. B. Umoh Editor-in-CHief Editor Associate Editor Associate Editor Associate Editor Associate Editor Associate Editor Member Member Member Member Member Member Member Member Secretary Assistant Secretary
The Journal of Accounting is a biannual publication. All contributions of articles, book reviews, research notes, etc, intended for consideration for publication in this Journal should be in English and should be submitted in two hard copies and a soft copy. Articles, book reviews and research notes intended for consideration for publication are subjected to reviews by three experts in the related field. The primary criterion for publication in the Journal is the significance of the contribution to the advancement of the science of accounting and related literature. The decision of the Editorial Board, based on the advice of the reviewers, is final and not subject to negotiation. All correspondence, enquiries, contributions and research notes should be submitted to: The Editor, The Journal of Accounting, C/o Nigerian College of Accountancy, Plot 42T Bauchi Ring Road, Dogon Dutse, P. M. B. 2734, Jos, Plateau State, Nigeria. Subscription Rates: Nigeria Outside Nigeria
References: Vol. 1 No. 1 March, 2009 Edwards, Sarah and Paul (1996), Secret of Self-Employment, New York: Pengium Putnam Inc Vol. 1 No. 1 March, 2009 CONTRIBUTORS TO THIS VOLUME