This paper explores the nature and incidence of creative accounting practices in corporate financial reporting within the context of ethical considerations and the challenges faced by the Regulatory Authorities in Nigeria. Given corporate failures and frauds among Nigeria firms. The paper...

This research work was designed to examine Competitors Accounting with a view to determining the extent to which it influences corporate profitability of manufacturing firms in Nigeria. To achieve this purpose, it was hypothesized that Competitor Accounting has no significant implication on the...

This study investigated Strategic Management Accounting (SMA) with a view to determining the extent to which it influences Competitive Advantage in the manufacturing industry in Nigeria. To achieve this purpose some research questions were raised, and a review of' related literature was made....

This study is about the perception of Auditors, Accountants and Accounting Academics to the plan by the Nigerian government to introduce the accrual system of accounting in its public sector. A cross sectional survey research design was adopted for this study. Questionnaire was distributed to...

This paper examines a theoretical exposition of strategic management accounting practices in a competitive environment with a view to determining its relevance in achieving competitive advantage. To achieve this objective, a critical review of extant literature on the concept of strategic...

This study investigated strategic management accounting (SMA) with a view to determining the extent to which it influences competitive advantage in the manufacturing industry in Nigeria. To achieve this purpose, some research questions were raised, and a review of related literature was made....

This study aimed at investigating whether accounting education influences successful sustainable entrepreneurship. To achieve this purpose, research questions were raised and a review of extant literature was made. In order to gather the necessary data for the study, a well-structured...

Successive governments in Nigeria have continued to operate multiple accounts for the collection and disbursing of government revenues in flagrant disregard to the provision of the constitution which requires that all government revenues be remitted into a single account. Treasury Single Account...

Labour has been one of the vital factors, or has contributed a lot to the development of every organization. In fact, without labour, no organization can accomplish its objectives or goals. Hence, the existence of labour, just to ensure that organizational goals are achieved. In providing labour...

This study was conducted to examine whether accounting conservatism significantly promotes corporate governance practices in private sector organizations in Nigeria. To achieve this purpose, some research questions were raised, certain statements were hypothesized, and a review of extant...