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2004

Selected Works

SelectedWorks

Accountings/Finance

Articles 1 - 6 of 6

Full-Text Articles in Business

Sales Strategies Of Accounting Firms In Nigeria, Bariyima David Kiabel Dr Jul 2004

Sales Strategies Of Accounting Firms In Nigeria, Bariyima David Kiabel Dr

Bariyima DAVID kIABEL

No abstract provided.


History And Philosophy Of Accounting Thought: A Nigerian Accounting Historical Reflection, Chukwumah Lawyer Obara Dr Jan 2004

History And Philosophy Of Accounting Thought: A Nigerian Accounting Historical Reflection, Chukwumah Lawyer Obara Dr

Lawyer Obara

This study presents the maj or historical development that has been resp onsible for the development oj current accou nting thoughl and philosophy. While accounting thought andphilosophy have developed over time in response to many changes in the economic and sociological environment, it has also de veloped along geographical lines to meet the different needs of many national cultures. economic and political systems. Many nations hav e fo llowed the lead of the more advanced countries oj the world. but there is increasing evidence that no single nation or group of nations has a monopoly on the development of accounting …


Financial Management Practices Of Multinational Corporations: Constraints And Experiences In Developing Economies, Chukwumah Lawyer Obara Dr Jan 2004

Financial Management Practices Of Multinational Corporations: Constraints And Experiences In Developing Economies, Chukwumah Lawyer Obara Dr

Lawyer Obara

77,e growing attractiveness £?fgovernment interventiouin r"e· ~t;;,f;m~\:'~ft'kr·de\.~i~l'fn~ to:. countr ies has increased the political risks thai multinational firms have his toricalli been subj ected 10. These risk" ,H.'emto exertadifferent iI;lPaC/ onfinancial manaJ(e;l1e/~1 pract ices ofmnltinational corporations in thes e countries. J'{lriOll.f environmental constra ints, ranging / rom conflictinv (ax laws to y outh restivenes s lend /0 inhibit/he .'WC:Cl!SS a/financial management practices ofl\1NC~~ in deve loping countr ies. JJtJ recomm end that government in developing countrie s should fly 10 lake the peculiar socio/economic ill de velop ing s ituatio n ofthe Local communities into cons ideration while formula ting …


Accounting Information And Commercial Bank Lending Decision In Nigeria: An Empirical Analysis Of Selected Banks In Port Harcourt, Chukwumah Lawyer Obara Dr Jan 2004

Accounting Information And Commercial Bank Lending Decision In Nigeria: An Empirical Analysis Of Selected Banks In Port Harcourt, Chukwumah Lawyer Obara Dr

Lawyer Obara

Accounting information on lending decisions has become an issue of major economic significa nce in recent years. This has led to rcsurgence of interest in analyzing the phenomenon and diverse forms that accounting information assume in the influencing lending proposal and credit management in banks. In this study, an empirical analysis of the role of accounting information on commercial banks lending was undertaken. It was revealed that accounting information is indispe nsable in commercial banks lend ing decision and the there is need for the Nigerian Accounting Standard Board (NASD) to distinguish between the different categories of business uni ts …


Sales Strategies Of Accounting Firms In Nigeria, Chukwumah Lawyer Obara Dr Jan 2004

Sales Strategies Of Accounting Firms In Nigeria, Chukwumah Lawyer Obara Dr

Lawyer Obara

Sales strategic considerations arc the most critical factors in plannin g and deci sion making. Based on the restriction imposed by the Inst itute of Charte red Accountant of Nigeria on accounting firms, not to commerciall y adve rtise th eir servi ces to the public, the paper sought to find out the sales stra tegies which accounting firms emplo y as a system of attra cting clients . The study reveals that Nigerian accounting firms are uniform in their usc of sales strategi es. but arc different in the treatment of importance attached to the various strategic options. The …


Management Accounting Practi Ces: Trends And Issues -A Nigerian Empirical Reflecti Ons, Chukwumah Lawyer Obara Dr Jan 2004

Management Accounting Practi Ces: Trends And Issues -A Nigerian Empirical Reflecti Ons, Chukwumah Lawyer Obara Dr

Lawyer Obara

A BSTRACT. This s tudy p ro vides some p relim inary fi ndings p ertaining to the trends and changes i ll manuf actur ing and managem e nt account ing p ract ic es by Nigerian man uf acturing Comp anies .I t also highligh ts issu es rela ted to changes in the producti on cos ts and product costing meth ods. The man uf acturing environment is un dergoing dr amat ic trans/ ormation du e to the growing intensity in competition, the rapid pa ce of technological changes and advancements in computerization.