Critics of foreign aid programs have long argued that poverty reflects government failure. In this paper, I test predictions for aid effectiveness based on an analytical framework that relates aid effectiveness to political regimes. Based on a systematic review of the impact of aid on both state...

The Corporate Governance practice has been in existence but became topical and the focus of research interest with the collapse of organizations such as Enron, Parmalat, Tyco, WorldCom, Barings, Volkswagen, and Lehman Brothers. The collapse of these organizations brought waves of panic to...

This research focussed on the effects of Microfinance (MFI) on Small and Medium Scale Enterprises (SMEs) in Sierra Leone. The study examined the detailed profile of SMEs in Sierra Leone, particularly Freetown Municipality, and how these SMEs benefited from the Munafa Fund. The analysis of this...

As tax revenues became an essential source of funding for governments, the rulers' dependence on these funds created an incentive for them to be accountable to the taxpayers; citizens expected their governments to use tax revenues responsibly and efficiently, leading to improved governance...

Business formation, expansion, and operations are affected as a result of tax reforms. Sierra Leone Goods and Services Tax (GST) is a modern form of sales tax, a tax on the consumption of imported and locally produced goods and services. GST is chargeable at every stage of production,...

The investment in education creates present costs but brings benefits in the future such as increased earnings, improved health, economic growth, long life, and better service delivery in the place of work. The student expenses include but are not limited to tuition fees, books, and lodging...

Most Tax administrations around the world have now resorted to digitalization in tax administration due to continuous technological innovation, business change, and the need to improve services, optimize operational efficiency and increase tax compliance and revenue collections. Digitalizing tax...

In capital-scarce low-income economies, the lack of attractiveness to private foreign investment implies that the only readily available source of external financing for economic development must come from foreign aid which normally comes with an altruistic motive. However, despite, the long...

The National Revenue Authority (NRA) is a semi-autonomous government revenue authority established by an act of Parliament on 13 September 2002. Operations commenced the following year, in 2003. With the goal of increasing domestic revenue collection and decreasing donor dependence, its primary...

This study gives an assessment of the effectiveness of Environmental Management Accounting (EMA) at Sierra Mineral Holdings Limited in Sierra Leone. Specifically, this study focuses on the present environmental management accounting practices that have been adopted by the management and how risk...