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Conventional Absorption Costing Information Model And Operational Decision Making: An Empirical Critique, Chukwumah Lawyer Obara Dr
Conventional Absorption Costing Information Model And Operational Decision Making: An Empirical Critique, Chukwumah Lawyer Obara Dr
Lawyer Obara
The need to lend a voice to the ongoing debate (which has remained inconclusive) as to the decision usefulness of the absorption costing information model in support of operational decision making informed this current study. The study obtained data from management accountants and operation managers of 82 firms listed on the floor of the Nigerian Stock Exchange (NSE) as to determine at first hand the decision usefulness of the absorption costing information model. From the review of the literature and the analysis of the field data, it was observed that the absorption costing information model has not lost its place …
Cost Control And Accountability For Effective Budget Implementation, Chukwumah Lawyer Obara Dr
Cost Control And Accountability For Effective Budget Implementation, Chukwumah Lawyer Obara Dr
Lawyer Obara
Because of the growing complexity of business and business problems and because of the movement toward decentralization in large enterprise, increased attention is being given to better planning and control techniques. Consequently, the use of sound budgeting techniques is becoming more prevalent. Again, corporate restructuring has resulted in a treno toward placing the responsibility for budgeting at higher levels in the organization allowing for a stronger cost control and accountability measures. Consequently, the paper advocate the use of cost control method to monitor, evaluate, and ultimately enhance the efficiency of specific business areas such as departments, divisions, or product lines. …
Fiscal Transparency, Accountability And Corporate Collapse: A Post-Mortem Analysis Of Failure Of State-Owned Enterprises (Soes) In Nigeria, Chukwumah Lawyer Obara Dr
Fiscal Transparency, Accountability And Corporate Collapse: A Post-Mortem Analysis Of Failure Of State-Owned Enterprises (Soes) In Nigeria, Chukwumah Lawyer Obara Dr
Lawyer Obara
The study investigated through a post mortem research paradigm the extent to which lack of fiscal transparency and accountability accounted the collapse of SOEs in Nigeria without prejudice to other variables identified in previous studies. The study adopted the fiscal transparency and accountability code of good conduct as evolved by the IMF in building the model tested in the study. The paper observed that institutionalization of the tripod of: clarity of roles and responsibilities (which is a cardinal principle of internal control); public availability of information; and open preparation and proper of implementation of budget would have contributed significantly to …