ABSTRACT The study assesses the role played by Micro Finance Institutions in the development of women owned micro enterprises in Kampala. The study looks at the functions and support micro finance institutions give to women enterprises. The main micro finance institutions considered are Foundation for International Community Assistance (FINCA), The research was carried out in Kampala which hosts the headquarters of these micro finance institutions. The hypothesis of the study was stated that ...
TABLE OF CONTENTS Page CHAPTER ONE 1 1.0 Introduction 1 1.1 Background to the Study 2 1.2 Statement of the Problem 3 1.3 Purpose of the Study 3 1.4 Objectives of the Study 4 1.5 The Research Questions 4 1.6 The Significance of the Study 4 1.7 The Scope of the Study 5 1.7.1 Subject Scope 5 1.7.2 Geographical Scope 5 CHAPTER TWO 6 LITERATURE REVIEW 6 2.0 Introduction 6 2.1 Budgets and Definition of Budget 6 2.2 Budgeting 6 2.3 Purpose of a Budget 7 2.4 Budgetary Powers 7 2.5 Stakeholders Involv...
ABSTRACT In many developing countries, there is growing recognition that SME's have a very vital role to play in economic development. SME's create employment, help achieve equitable income distribution, alleviate poverty, build up local technological base, promote participation of vulnerable groups patiicularly women in the development process, provide training ground for entrepreneurial and managerial skills and opportunities for use of own capital resources as well as act as ancillaries t...
ABSTRACT The study focused on the effect of taxation on the small scale businesses. The study initiated to find out the causes of continues failures of small scale businesses. The study was guided by the following objectives; To ascertain how government collection affect the performance of small scale enterprises. To assess the performance of small-scale enterprises in Uganda To establish the relationship between taxation and performance of small-scale enterprises. The findings after analysis...
ABSTRACT The study loan capital and performance of small-scale businesses was conducted in Kampala District specifically in Owino market. The main pmpose of the study was to find out the relationship between loan capital and perlonnance of small-scale businesses. Other objective inchJ.ded to examine the importance of loan capital on small-scale businesses to examine the weaknesses of loan capital on small-scale businesses to establish the relationship between k>an capital and perlonnance of ...
ABSTRACT This study examines the effects of corporate governance on risk disclosure of banks in Ghana using a sample size of 21 banks over an eight-year period (2007-2014). Using annual data of the banks the study estimates risk disclosure scores to measure risk disclosure levels and corporate governance mechanisms as surrogates for corporate governance. It employs panel regression analysis to investigate the linkage between risk disclosures of the banks and corporate governance, while contr...
ABSTRACT This study aimed to look at accounting education and accounting curriculum in Ghana and to assess the perception of accounting academics on the matter of how sustainability could be integrated adequately in accounting education among public universities in Ghana. This investigation takes a gander at the critical issue of sustainability and how it can be coordinated at the institutional, curricular and instrumental level. A combination of two qualitative approaches were utilized for ...
ABSTRACT The study investigates the market relevance of university accounting programmes in Ghana. Objectives of the study were: to ascertain the perception of employers on the market relevance of accounting education in Ghanaian universities; to ascertain the skill-set requirements by employers; and to ascertain the contribution of industrial attachment to the performance of graduate accounting employees. Data was collected from players in academia (mainly on the programme content of the un...
ABSTRACT The purpose of this study is to highlight factors contributing to the audit expectation gap in Nigeria. The audit expectation gap is the difference in perception between auditors and users of audited financial statements concerning the nature of auditing. Unfortunately, there have been criticisms of the auditor by the public from which opinions have emerged over the years due to business failure. It seems the users have a different idea of what auditing should be. This is what h...
ABSTRACT Over the past decade, there had been evidences on the accounting benefits accruable to Micro and Small Enterprises (MSEs) in the integration of ICT in the accounting processes. Despite these benefits, the implementation of ICT in the accounting process of MSEs in Nigeria has not been well sought after as expected. More so, there had been mixed evidences on the factors influencing the implementation of e-Accounting in MSEs but these factors are yet to be situated in the context of Nig...
ABSTRACT Conventional approaches of cost accounting have become inadequate because they have ignored important environmental costs and activities impacting consequences on the environment. Corporate neglect and avoidance of environmental costing have left gap of financial incompleteness and absence of fair view of financial information reporting to users of financial statements, environmental regulatory agencies and the general public. The research instruments utilized in the study were p...
ABSTRACT Environmental issues have emerged in recent decades as a major aspect of the discussion of the problems of economic growth and development. Environmental problems associated with industrial activities in the final decades of the last century have heightened public concerns about the non-financial performance of corporations and increased pressure for the disclosure of environmental information. Over the past decades, there have been plethoras of literature on corporate enviro...
ABSTRACT This study empirically investigates the impact of state agencies and industry regulations on the quality of accounting practice in Nigeria. A two stage approach in which the first stage was complemented by the second stage was adopted in carrying out the study. First, the study adopted a survey approach in which data were collected from users and compilers of accounting information through questionnaire. Secondly, secondary data were collected and analyzed. The data were analyzed a...
ABSTRACT Since the promulgation of IFRS as a result of the metamorphosis of the International Accounting Standard Board from the International Accounting Standard Committee in 2001, improved global capital flow and trade were identified as some of the outcomes from using IFRS for global financial reporting practice. Due to the fact that IFRS includes more realistic measure of accounting numbers and promotes better disclosure of accounting transactions, it is adjudged as a better form of fina...
Abstract There is little known about the role of accounting information in terms of its ability to explain changes to the security prices of listed companies on the Nigerian Stock Exchange (NSE). Almost all evidence in this area is obtained from the United States or Western European countries which have sophisticated markets compared to most developing countries. This work investigates the value relevance of accounting data in the Nigerian stock market,with a view to determining whether acc...