• History of Accounting
    more superior roles in committees and boards set up for the purpose of advancing the accounting profession in Nigeria. It is recommended that the accountants in the academia should be giving the necessary incentives and recognition, which will ginger up their interest in carrying out more advanced...
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  • Factor That Affects Accounting Practice in Nigeria
    as practice is concern. However, this paper will dwell on common issues that really affect accounting professional practice in the country. * Poor economy. The downward trend of the country economy has its impact on various businesses and organization. The profession operates as a subset of the...
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  • Accounting and Finance
    more of these societies. The accounting profession in Nigeria is a member of International Federation of Accountants, (IFAC), hence is guided by the codes of ethics issued by this body. In 1887, the American Association of Public Accountants (AAPA) was created; it was the first step in developing...
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  • Effect of I.T on Accounting System in Nigeria
    development of accounting? 1.3 The Purpose of the Study The main purpose of this research work is to ascertain: i) The effect of the application of Information Technology on accounting profession in Nigeria. ii) The factors influencing changes in accounting system. iii) The likely effect of...
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  • Affiliation of Niesv to International Bodies
    referred to as Decree No. 24 of 1975 now CAP III of Laws of the Federal Republic of Nigeria (1990). By this legislation, the Estate Surveyors and Valuers Registration Board of Nigeria (ESVARBON) came into being as the regulatory body for the profession. The institution was incorporated on June 1, 1970...
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  • Accountancy and Accountability
    Accountants who have multi and omnipresent role in our lives especially in a free market driven economy. 7. Lawyers are solicitors, advocates, judges, legal draftsmen and legal advisers in various sectors above all, they graduate to become judges who interprete the laws. On the part of Accountants...
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  • Management Information System
    information system iv. Financial Reporting v. Benefits of Information technology in financial reporting vi. Financial reporting in Nigeria vii. Importance of Information technology on financial reporting in Nigeria viii. Effects of Information technology in accounting profession ix...
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  • The Adopting Process of International Financial Reporting Standard (Ifrs) on a Developing Economy
    , who must also be ready to explain and justify these policies in the context of the IFRS framework. In the light of this therefore, this study focused on the process of adopting the IFRS in Nigeria as a developing economy. Specifically, the study examined the development of the accounting...
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  • About Jonathan Ae
    The Impact of Information Technology on the Accountancy Profession in Nigeria THE IMPACT OF INFORMATION TECHNOLOGY ON THE ACCOUNTING PROFESSION IN NIGERIA By: Idongesit Efiong Utah ABSTRACT This research focuses on assessing the impact of information technology on the Nigerian Accounting...
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  • Projects
    NIGERIA A CASE STUDY OF UNION BANK OF NIGERIA PLC 81. THE ROLE OF ACCOUNTING IN THE CONTROL OF PRIVATE AND PUBLIC SECTORS OF THE NIGERIAN ECONOMY (A CASE STUDY OF UDO DILI UMU IBE COY AND NEPA 82. INVENTORY CONTROL PROCEDURES IN MANUFACTURING ORGANIZATIONS (A CASE STUDY OF EMENITE LIMITED...
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  • jgfvahjkskaljdcn
    upon the expertise provided by the accountants until, eventually, the audit function itself became totally dominated by the accountancy profession. 77 Research Journal of Finance and Accounting ISSN 2222-1697 (Paper) ISSN 2222-2847 (Online) Vol 3, No 5, 2012 www.iiste.org Millichamp...
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  • Benefits of Strategic Management
    . It has a potentially important role to play in governance research since accounting provides the information required for most governance mechanisms to operate efficiently. Accounting information feed into the decision process of key players in the economy and thus facilitates the smooth running of...
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  • Research Paper
    African Journal of Accounting, Economics, Finance and Banking Research Vol. 4. No. 4. 2009 Tajudeen Olalekan Yusuf, Ayantunji Gbadamosi, & Dallah Hamadu ATTITUDES OF NIGERIANS TOWARDS INSURANCE SERVICES: AN EMPIRICAL STUDY Tajudeen Olalekan Yusuf1 University of Lagos, Akoka, Nigeria. toyusuf7...
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  • Challenges in Adoption of Ifrs in Nigeria
    clearly define the role of the Nigerian Accounting Standard Board (NASB) in the post adoption era. Presently, NASB is charged with the responsibility of issuing, interpreting and ensuring compliance of Accounting standards in Nigeria. However, one would suggest that NASB should be retained to play...
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  • The Accounting Profession and Nat
    shares of common stock or borrow money in the United States. Almost every former British colony and Commonwealth countries which include Botswana, Gambia, Zimbabwe, Singapore, Malaysia, Antigua, Nigeria, Sierra Leone, Ghana, Malawi, Zambia and Pakistan has an accounting profession and 18 The...
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  • Global Economic Crisis
    The previously ignored linkages between micro level regulatory and accounting technologies and the macro economy is likely to be another major implication of the crisis for research and practice in the accounting profession. In the realm of accounting practice, this is apparent in discussions of...
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  • International Journal of Business and Management
    International Journal of Business and Management Vol. 5, No. 5; May 2010 Audit Quality, Corporate Governance and Firm Characteristics in Nigeria Semiu Babatunde Adeyemi Department of Accounting, University of Lagos Lagos State, Nigeria E-mail: sbaadeyemi@yahoo.co.uk Temitope Olamide Fagbemi...
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  • Information Technology and Its Role in the Moderm Organization
    advocate than to practice. ETHICAL ABUSES The following happenings is the economy are traits of ethical abuses in the accountancy profession in Nigeria. 1. Distressed Banks 2. Tax consultants as Revenue Collectors. 3. Inflated Contracts 4. Breach of Financial regulations and Civil Services Rules. 5...
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  • Financial Management Practices of Small Firms in Nigeria: Emerging Tasks for the Accountant”
    part-time consultants in large small business consulting services markets which exist in advanced economies Overall, the discharge of accounting and financial management functions in small businesses in Nigeria is very much limited. It concentrates on the generation of basic financial operational...
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  • Corporate Governance and Regulation: the Key Factor to Credible Financial Reporting in Nigeria
    in doing business in Nigeria include the followings:- a. There should be a code of well defined and established ethical rules in the economy which every profession must follow strictly and which should fit in our economic culture. b. Integrity and transparency of corporate bodies should be...
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