Department of Accounting

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https://ir.unilag.edu.ng/handle/123456789/3531

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Browsing Department of Accounting by Subject "Accounting"

Now showing 1 - 4 of 4
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    Open Access
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    Open Access
    Empirical Evidence of the Usage and Benefits of Management Accounting Techniques in Nigeria Companies.
    (2010-12) Ajibolade, S.O.
    Deriving from arguments that the traditional management (MA) techniques may no longer be relevant in the modern industry, accounting research has recommended new MA techniques. These new techniques, which have been introduced into accounting education in the developed countries, have had very little attention in Nigerian accounting education. This study reports evidence on the extent of usage of these new MA techniques in comparison with the traditional techniques in Nigerian companies and the perception of practitioners on the level of benefits derived from them. Date obtained from 83 medium-sized to large companies covering the manufacturing. Financial and non-financial service companies in Lagos State. Nigeria are analyzed using Percentages. Means and Mann Whitney test. The results reveal that although, many traditional management accounting techniques are used to a higher extent than a number of the new management accounting techniques, these new techniques have also gained wide usage in business. The companies in the financial service industry, oil and gas and the pharmaceuticals for instance reveal a moderate level of usage of the integration of the financial and non-financial measures of performance (BSC) with mean usage at 3.67, 3.6 and 3.67 respectively. The Mann Whitney test however, indicates statistically significant differences at p<0.05 in the level of usage and benefits from both categories of techniques. Following the evidence of the usage of the new MA techniques in practice, there is need, to pay greater attention to them. Steps should therefore be taken to incorporate research findings about practice into accounting curricula and textbooks.
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    Open Access
    Regulatory perspective for deepening CSR disclosure practice in Nigeria
    (African Journal of Business Management, 2015-03) Adeyemi, S. B.; Ayanlola, O. S.
    The purpose of this study is to assess the need for a regulation of Corporate social Responsibility (CSR) disclosure practices, and exposes the minds of users of accounting information on their understanding of CSR disclosure practices of listed non-financial sector Entities in Nigeria. Findings based on ANOVA analysis show that voluntary disclosure practices by entities alone will not be effective in curbing the inadequacy of CSR disclosure by listed non- financial sector entities. The study recommends the regulation of CSR disclosure practices.
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    Open Access
    Theory and Practice of Government Accounting in Nigeria.
    (Pumark Nigeria Limited, 2012-04) Omolehinwa, E. O.; Naiyeju, J.K.
    Accounting is widely accepted as the process of identifying, measuring, and communicating economic information to enable informed judgments and decisions by users of the communicated information. The users of an organization’s accounting information are both internal and external, with diverse accounting information needs for various decisions to be taken. These users could be identified in the private, public, and non-governmental organisation (NGO) sectors of an economy. Public accounting decisions influence government departments and, consequently, an economy as a whole.