ABSTRACT Article 179 (1) of the 1992 Constitution enjoins the President to cause to be prepared and laid before Parliament at least one month before the end of the financial year, estimates of the revenues and expenditures of Government for the ensuing year. However, determined budget administration in educational institutions in Ghana, using educational institutions in the Volta Region. The study employed both the qualitative and the quantitative research approach. The population of the st...
TABLE OF CONTENTS DECLARATION APPROVAL DEDICATION ACKNOWLEDGEMENT TABLE OF CONTENTS LIST OF ABBREVIATIONS ABSTRACT CHAPTER ONE : INTRODUCTION 1.0 Overview 1.1 Background of the study 1.2 Problem statement 1.3 Purpose of the Study 1.4 Objectives of the study 1.4.1 General Objective 1.4.2 Specific Objective 1.5 Research Questions 1.6 Scope of the study 1.6.1 Geographical scope 1.6.2 Time of the scope 1.6.3 Content of the scope 1.7 Significances of the study 1...
TABLE OF CONTENTSCHAPTER ONE1.0 INTRODUCTION .......................................................................... 1l.1 BACKGROUND OF STUDY ......................................................... 21.2 STATEMENT OF THE PROBLEM ................................................ .41.3 OBJECTIVES OF THE STUDY ..................................................... 51.4 RESEARCH QUESTION ............................................................. 51.5 SCOPE OF THE STUDY .........................
ABSTRACT The major objective of this study is to examine how internal audit can promote Accountability and transparency. The first chapter gave an in-depth of the background to the study, statement of the problem, objective of the study, research question, research study, limitation, definition of term in the course of the study, many literary works were on the literature review and conceptual framework in this chapter, the researcher was able to explain the concept of Internal Control based...
ABSTRACT The purpose of the study was to establish the relationship between Managerial Competencies, and performance of selected SMEs in Adyel Division Lira District. The research was guided by three objectives;to assess the relationship between management competence and business success of Small and Medium Enterprises in Adyel division Lira district, to establish the relationship between management competences and business growthof Small and Medium Enterprises in Adyel division Lira distric...
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 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 The aim of this study was to assess the impact of budgets and budgetary controls on the profitability of an entity operating in an unstable economy, using a case study of Zimbabwe Spring Steel (Pvt) Ltd t/a Load Agropower. The study was based on the period from 2015 to 2017 which was majorly characterized by economic instability. Load agropower experienced a decrease in its profitability growth rate in spite of the existence of a budget system and this prompted the researcher to seek...
ABSTRACT The recurring adverse overhead expenditure variances between 2015 and 2017 reaching a peak of USD509 798 in 2016 at Mega Pak Pvt Ltd has triggered the researcher to analyse the effects of budgetary process and control on performance of manufacturing companies in Zimbabwe with special focus on Mega Pak Pvt Ltd. Specifically the study sought to identify the effects of budget process and control on organisational performance and to identify factors that affect the budgetary process at M...
ABSTRACT The central point of this research is to investigate the efficiency of internal audit in risk management. Mutare City Council was used as the case in this research. This was necessitated by the fact that the council has been a victim of corrupt tendencies and theft, operational costs have increased and service delivery has declined leading to ratepayer dissatisfaction. The researcher in trying to come up with relevant information made a critical review on the relevant literature...
ABSTRACT Despite the reforms implemented to minimise non-compliance tourism, operators continue to be non-compliant in submitting levy due. Non-compliance reduces levy collected by Zimbabwe Tourism Authority (ZTA) and has thus created a gap between levy collected and the actual levy owed. The study looked at the strengths and weaknesses in the current system, reasons for non-compliance and the ways used by operators to evade levy payments and it sought to provide strategies that could be used...
ABSTRACT This paper analysis the Effects of the Audit Committees on the performance of State-Owned Enterprises in Zimbabwe (2011-2015). We examine the role of the audit committee in their oversight in the performances of the SOEs. This study examines whether the quality of the audit committee, captured by its independence, expertise, and diligence, is associated with improved SOEs performance. Using a sample of internal Audit Functions of 17 SOEs out of the 78 SOEs in Zimbabwe the study found...
Abstract This research is an investigation of the relationship between corporate governance and financial performance at Air Zimbabwe. The objectives of this research were to investigate the extent to which Air Zimbabwe has been implementing corporate governance principles and whether a relationship exists between corporate governance and financial performance. Literature reviewed corporate governance fundamental theories such as agency, resource dependency and stewardship to portray how corp...
ABSTRACT This research study is designed to make a sound investigation into the use of prepaid meters by Zimbabwe Electricity Transmission and Distribution Company as a revenue management tool. The nature of the research aimed in identifying and evaluating the revenue management policy of the company in place, the implementation guidelines and personnel capabilities, challenges being faced in the revenue management, controls that have been put in place over revenue management and coming up wi...
ABSTRACT The aim of this research was to investigate into causes of budget overruns in execution of audit assignments and to make relevant suggestions to mitigate them. Questionnaries and interviews were used as data collection instruments necessary for collection of data. Primary and Secondary sources were both used to obtain data. The Secondary sources used by the researcher included the use of text books, internet sources and Journals. The use of literature as well as the findings obt...