Effect of Budgetary Control on Organizations Profitability - a Study of Selected Manufacturing Companies in Nigeria

Reference code: C091

ABSTRACT

Financial plans of many organizations are expressed in their budgets.  Every organization has   developed financial plans that guides in the allocating resources over a planning period. Budgetary control is an integral part of corporate planning which is calculated to achieve the objective of every organization including profitability objective. It is therefore worrisome that some manufacturing companies do not employ budgets as planning technique but just mere annual routine. Budgetary control measures set up by manufacturing organisations have a way of influencing profitability, such that if these controls are not adhered to profitability might experience a negative trend this suggest the crucial nature of budget and budgetary control in facilitating the achievement of profitability. This research work is carried out to investigate the relationship between budgetary control and organizations’ profitability and the adoption of unique budgetary control techniques in manufacturing companies in Nigeria. A survey research design method was adopted within six manufacturing companies selected randomly. Primary data was used and analyzed using correlation analysis, under the Statistical Package for Social Sciences (SPSS). The result shows that there is a positive relationship between budgetary control and profitability. It also shows that manufacturing companies adopt unique budgetary control technique. On the basis of the findings, we conclude that effective and efficient budgetary control techniques enhance profitability of manufacturing companies in Nigeria. The work recommends that; in order for manufacturing companies to increase profitability so as to remain relevant in the open market management must adhere to budgetary control and take corrective actions in areas where there are variances.

BACKGROUND TO THE STUDY

.............  A budget is a plan expressed in quantitative and money terms (CIMA). Budgets need to be prepared and approved in advance of the period in which they are to be used. Budgets can include some or all of income, expenditure, and the capital to be employed. Moreover, a budget can be drawn up for an entire organization, any segment of the organization such as a department or sales territory or division, or for a significant activity such as the production and sale of a specific product.  

 Once financial goals are established, the budget is used to check and control operations using a budgetary control system. A budgetary control system is a system for comparing actual results with budgeted goals. Variations between actual results are investigated and analyzed. Action is taken to correct these variations while the operations continue. The budgetary control system covers all phases of business activity; production, sales, administration and finance Horace and Herrington (1998).

A budget assists managers in managing and controlling the activities for which they are responsible. By comparing the actual results with the budgeted amounts for different categories of expenses, managers can ascertain which costs do not conform to the original plan and thus require their attention. Budgets are activities within a company that are coordinated by the preparation of plans for future periods. No planning system can be successful without having an effective and efficient system of control. Budgeting is interrelated with control. The exercise of control in the organization with the help of budgets is known as budgetary control. The process of budgetary control according to Duncan (2000) includes: ...............

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TABLE OF CONTENT

CHAPTER ONE: INTRODUCTION
1.1 Background to the Study 1
1.2 Statement of the Problem 4
1.3 Objective of the Study 4
1.4 Scope of the Study 4
1.5 Limitation of the Study 5
1.6 Significance of  the Study 5
1.7 Research Question 6
1.8 Statement of Research Hypothesis  6
1.9 Brief Historical Background of Case Studies  7
1.10 Definitions of Term 10
References 11
CHAPTER TWO: LITERATURE REVIEW
2.1         Introduction 12
2.2         Concepts of Budgets 12
2.2.1 Functional budgets 15
2.2.2 Master budgets 15
2.2.2:1     Cash budget 16
2.2.2:2 Sales Budgets 17
2.2.2:3     Production Budgets 18
2.2.2:4     Direct Material Budget 19
2.2.2:5     Direct Labour Budget 19
2.2.2.6     Manufacturing Overhead Budget 20
2.2.2:7     Selling and Adm Expenditure Budget 20
2.2.2:8     Capital Expenditure Budget 20
2.2.3 Types of budgets 20
2.2.3:1 On the basis of type of expenditure 21
2.2.3:2    On the basis of level of activity 22
2.2.4 Alternative approach to Budgets 22
2.2.4:1     Incremental Budgeting 22
2.2.4:2 Zero Based Budgeting (ZBB) 23
2.2.4:3 Activities Based Budgeting 24
2.2.4:4     Program Planning and Budget System 25
2.2.5 Functions of Budget 25
2.2.6 Essentials of Budgeting 28
2.2.7 The Budget Administration 32
2.2.7:1 Budget Committee 32
2.2.7:2     Budget Manual 33
2.3         Budgetary Control 33
2.3.1 Importance of Budgetary Control 35
2.3.2 Objective of Budgetary Control 36
2.3.3 Budgeting Process 39
2.3.4 Benefits of Budget and Budgetary Control 41
2.3.5 Problems of Budgeting and Budgetary Control 41
2.3.6 Pre-requisites for Budgetary Control Technique 42
2.3.7 Impact of Budgetary Control System 43
2.3.8 Limitations of Budgetary Control System 44
2.3.9 Behavioral Aspects of Budgeting and Budgetary Control 45
2.4         Budgetary Control and Profitability 47
2.4.1 Effects of Budget on Profitability 51
        References 53

CHAPTER THREE: RESEARCH METHODOLOGY
3.1 Introduction 55
3.2 Research Design 55
3.3 Population of the Study 56
3.4 Sample Size and Sampling Technique 57
3.5 Source of Data 57
3.5.1 Instrument for Data Collection 58
3.5.2 Description of Questionnaire 58
3.5.3 Validity and Reliability of Instruments 58
3.5.4 Administration of Instrument 59
3.6 Actual Field Work 59
3.7 Method of Data Analysis and Presentation 59
3.7.1 Correlation 60
3.8 Instrument of Data Analysis 60
3.9 Restatement of Hypothesis 61
References 62

CHAPTER FOUR: DATA ANALYSIS AND PRESENTATION
4.1 Introductions 63
4.2 Data Presentation 63
4.3 Data Analysis: section A 64
4.4 Data Analysis: Section B and C 67
4.5 Interpretation of hypothesis 74
4.5.1 Hypothesis one 74
4.5.2 Hypotheses two 76
References 78

CHAPTER FIVE: SUMMARY, CONCLUSION AND RECOMMENDATION
5.1 Introduction 79
5.2 Summary of Work Done 79
5.3 Summaries of Findings 80
5.4 Conclusions 81
5.5 Recommendations 81
5.6 Suggestions for Further Study 82


Reference code: C091

Reference code: C091

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Budgetary Participation on Goal Achievement - Comparative Analysis of Public And Private Sectors Organizations in Port Harcourt

Reference code: C090

ABSTRACT

The present research investigated the effect budgetary participation has on managers’ goals achievement in the public and private sectors in Nigeria. The survey method of research was used. The sample was made up of 20 participants from public and private sector organizations. Primary data was collected through the use of questionnaire. From the responses, we observed that the degree of budgetary participation is highly dependent on the sector. In the private sector, the managers reported that the attainment and achievement of goals are due to a great extent on involvement in the budgeting process. In the public sector, the budget preparation is too, often looked upon from a purely mechanistic view point. That is, top management issuing orders and insisting that certain steps be followed. The study showed also that there is a strong positive relationship between the private sector managers’ budgetary participation and their achievement of budget goals, while a weak positive relationship existed in the public sector. Based on the findings, we recommend the following for both sectors. For the public sector, top management should improve the managers’ budgetary participation by allowing the managers to contribute toward the budge preparation. The government should give the management of these companies the free hand to carve out their own policy by eliminating political vested interest, frequent leadership turnover, red-tapism and levels of bureaucracy in thy system.

BACKGROUND TO THE STUDY

........ The success and survival of any organization must have the formal development of the budget to involve a device for control, coordination, communication, performance evaluation and motivation. All of these aspects suggest that budget potentially may be a useful managerial tool. However, the application or preparation of the budget for cosmetic reasons can lead to a lot of problems for example dysfunctional behaviour and negative attitude among organizational members according to Argyris (1982:23) Wallace (1966:3-8) and Schiff and Lewin (1970:259-268). 

Therefore, the importance of human behaviour in the preparation of the budget cannot be over emphasized. Studies have shown that the public and private sectors differ in some areas like budgetary control, goal clarity, leadership turn over and security. This study investigated the effect budgetary participation has on managerial attitude and performance in the public and private sectors comparatively., that is critically analyzing the degree of budgetary participation among departmental/supervisory managers in the two sectors so as to determine its effect on their attitude and performance. The issue was that since the sectors differ in some areas does it imply that they would differ also in the degree of budgetary participation, attitude toward the budget and budgetary performance? ..........

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TABLE OF CONTENTS

CHAPTER ONE:  INTRODUCTION
1.1 BACKGROUND OF THE STUDY         1
1.2 STATEMENT OF THE PROBLEM        3
1.3 PURPOSE OF STUDY      4
1.4 RESEARCH QUESTIONS            5
1.5 HYPOTHESES OF THE STUDY         5
1.6 SIGNIFICANCE OF THE STUDY 6
1.7 SCOPE OF THE STUDY      6
1.8 LIMITATION OF THE STUDY 7
1.9 DEFINITION OF TERMS 7
REFERENCES          9

CHAPTER TWO: LITERATURE REVIEW
2.0 INTRODUCTION 10
2.1 BEHAVIOURAL CONSIDERATIONS AND BUDGETING        10
 2.2 BUDGETARY PARTICIPATION            14
2.3 PARTICIPATION AND GOAL ACCEPTANCE          17
2.4 PARTICIPATION, MOTIVATION AND PERFORMANCE       21
2.5 PARTICIPATION, MOTIVATION AND ATTITUDE          25
2.6 BUDGETARY PARTICIPATION AND ATTITUDE TOWARD THE COMPANY AND JOB.          28
2.7 PARTICIPATION, ORGANISATIONAL ARRANGEMENT OF AUTHORITY AND RESPONSIBILITY 31
REFERENCES           43

CHAPTER THREE: RESEARCH METHODOLOGY
3.0 INTRODUCTION        48
3.2 POPULATION OF THE STUDY AND SAMPLING PROCEDURE        49
3.3. SAMPLE SIZE DETERMINATION        49
3.4 DATA COLLECTION METHOD            51
3.5 VALIDATION AND RELIABILITY OF THE INSTRUMENTS        51
3.6. OPERATIONAL MEASURES OF VARIABLES          52
3.7. DATA ANALYSIS TECHNIQUE         53
REFERENCES        55

CHAPTER FOUR: DATA PRESENTATION AND ANALYSIS
4.0 INTRODUCTION        56
4.1 DATA PRESENTATION        56
4.1.1. Analysis of Research Questions 57
4.2. DATA ANALYSIS            61
4.3. TESTING OF HYPOTHESES    63

CHAPTER FIVE
DISCUSSION, CONCLUSION AND RECOMMENDATION
5.0 INTRODUCTION        65
5.1 DISCUSSION OF FINDINGS 65
5.2 CONCLUSION        67
5.3 RECOMMENDATION      67
BIBLIOGRAPHY      69



Reference code: C090

Reference code: C090

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The Effect of Board Composition on the Financial Performance of Quoted Manufacturing Companies in Nigeria

Reference code: C089

ABSTRACT

This research project investigated the effect of board composition on the financial performance of quoted manufacturing companies in Nigeria. In order to achieve the objectives of the study, data was collected from the annual financial report of five quoted companies through content analyses. Multipple regression analyses was utilized as the method of data analyses. The results of the data analyses showed that there is a positive and significant relationship between board independence and earnings per share of quoted manufacturing companies. There is a positive and significant relationship between board independence and return on equity. There is a positive significant relationship between board size and earnings per share. There is a positive and significant relationship between board size and return on equity of quoted manufacturing companies in Nigeria. Based on findings, it was therefore concluded that board independence significantly influences financial performance of quoted manufacturing firms in Nigeria. Board size significantly influences financial performance of quoted manufacturing firms in Nigeria. It is therefore recommended that firms listed at the NSE should embrace technological advancement and seek innovative ways of increasing their performance with smaller board structures for efficiency, expediency in decision making and competitiveness. The board should make steps in ensuring stakeholders are involved in the managerial activities as executives, so as to work towards the protection of the firm. This can lead to better financial performance of the firm since board independence had an influence on the financial performance of the firm. The study recommends the executive directors should have regular, frequent meetings without the CEO or other non-executive members of management present. The study recommends smaller boardsizes accompanied by skill, experience and expedience of the board results in increased firm performance.

BACKGROUND TO THE STUDY

.......... Board of directors refers to individuals that are elected to act as representatives of stakeholders who shall be jointly responsible for overseeing the activities of a corporation or an organization; they also establish corporate management related policies and take decisions on company’s issues. The board of directors comprises of the executive directors and the non-executive directors. 

On the other hand Board composition refers to the number of independent non- executive directors on the board relative to the total number of executive directors. An independent non-executive director is defined as an independent director who has no affiliation with the firm except for their directorship (Clifford and Evans, 1997). There is an apparent presumption that boards with significant outside directors will make different and perhaps better decisions than boards dominated by insiders. Fama and Jensen (1983) suggest that non-executive directors can play an important role in the effective resolution of agency problems and their presence on the board can lead to more effective decision-making. 

Firm performance which shows if the resources of a firm are used effectively, efficiently and economically to fulfill the goals of the firm (Daft, 1997) is crucial in evaluating the overall success of the firm (Parker, 2000). For performance evaluation, firms employ financial and non -financial performance criteria. Measures such as Return on Assets (ROA), Return on Equity (ROE) and Earnings Per Share (EPS) are financial performance measures that are most frequently used. Stern, Shiely and Ross (2004) opined that Return on Assets and Return on Equity are better indicators of firms financial performance because they include the statement of financial position and statement of comprehensive income. 

Also the financial performance of entities is of utmost importance to stakeholders in general and shareholders in particular as, on one hand it is a key source for financing the current economic activities, thus helping to maintain a going concern and to increase the value of the business, and on the other hand it is the basis for distributing dividends, which in turn may attract investors (and their funds). Thus, it should appear as straightforward that identifying and analyze ..........

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TABLE OF CONTENTS

CHAPTER ONE:
INTRODUCTION
1.1 Background to the Study
1.2 Statement of the Problem
1.3     Conceptual Framework
1.4 Aim and Objectives of the Study
1.5 Research Questions
1.6 Research Hypotheses
1.7 Significance of the Study
1.8 Scope of Study
1.8.1 Theoretical (Content) scope:
1.8.2 Geographical scope
1.8.3 Unit of Analysis
1.9 Organization of the Study
1.10 Limitations of the Study
1.11 Operational Definition of Terms
REFERENCES

CHAPTER TWO:
LITERATURE REVIEW
2.1 Theoretical Review
2.1.1 Agency Theory
2.1.2 Upper Echelon Theory
2.1.3 Resource Dependency Theory
2.2 Concept of Board Composition
2.4 Dimensions of Board Composition
2.3.1 Independent Board Members
2.3.2 Board size
2.4 Concept of Financial Performance
2.6 Measures of Financial Performance
2.5.1 Earnings per Share (EPS)
2.5.2 Return on Equity (ROE)
2.6 Relationship between Board Composition and Financial Performance
2.6.1 Relationship between board independence and firm’sfinancial performance
2.6.2 Relationship between Board Size and firm’s financial performance.
2.7 Empirical Review
2.7 Summary

CHAPTER THREE
RESEARCH METHODOLOGY
3.0 INTRODUCTION
3.1 RESEARCH DESIGN
3.2 SAMPLE PROCEDURE AND DATA COLLECTION METHOD
3.3 OPERATIONAL MEASURES OF VARIABLES
3.5 DATA ANALYSES TECHNIQUES
3.5.1 MODEL SPECIFICATION
REFERENCES

CHAPTER FOUR
DATA PRESENTATION AND ANALYSIS
4.1 INTRODUCTION
4.2 DATA PRESENTATION
4.3 Test of Hypotheses
4.5 DISCUSSION OF FINDINGS

CHAPTER FIVE
SUMMARY OF FINDINGS, CONCLUSION AND RECOMMENDATIONS
5.1 Summary
5.2 Conclusion
5.3 Recommendations
REFERENCES


Reference code: C089

Reference code: C089

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Central Bank of Nigeria and Agricultural Finance and Development

Reference code: C088

ABSTRACT

This research project investigated the effect of Central Bank of Nigeria on Agricultural Finance Development in Nigeria. Its secondary purpose was to assess the policies and programs of CBN to the development of Agricultural Finance. For the Purpose of the study, data was collected through the issue questionnaires and analyzed Pearson Correlation Co-Efficient. In the course of the data analyses, we found also that there is a positive and significant relationship between agricultural co-operative societies and the central bank of Nigeria. This indicates that the assessment of the use of monetary and fiscal policies in stabilizing Agriculture should be regarded as being very good. Given our findings, it was concluded that: that CBN plays a vital role in Agricultural finance development. But still some pose a threat to the successful attainment of their objectives. Finally, we make the following recommendation: The government should also establish a scheme that will be in charge of Agricultural funding and the people that will be among the scheme should be people of good conduct in order to avoid or rather reduce fraud and misappropriation funds. The CBN should make sure that Nigerian Agricultural cooperative and Rural development bank Ltd (NACRDB) spread out into the interior parts of the states so that farmers  can always have people to lean on for some of those farmer are poor to the extent that they can’t afford the transport fare of going to the urban banks to seek advisory services or rather  spend delegates to them on weekly bases

BACKGROUND TO THE STUDY

......... The Central Bank is a government established agency responsible for controlling the nation’s supply , credit  conditions and supervising the financial system especially the commercial banks and other depository institutions .The major features of Central Bank are as follows: (a)  Note Issues— One of the features of Central Bank is the issue of currency note in the country. The Central Bank controls the  volume of currency in the country in accordance with requirements of the business and the general  public. The Central Bank is the banker to the government and also acts as its fiscal agent. The government keeps its balances with the Central Bank without paying interest. It receives and disburses the payment on behalf  the government

The Central Bank also acts as the banker to scheduled and other banks. It is the custodian of the cash reserves of the commercial banks. Every scheduled bank is required to maintain not less than 5% of its total demand and time liabilities with the Central bank. Against this obligation the scheduled banks are entitled to loan  and discount facilities of the bank. The reserves with Central bank is known as liquid cash. The reserves enable the Central Bank to have control over the credit creation of the commercial banks.

The Central Bank regulates and controls the credit in the  country according to the varying  economics situations. Bank rate policy and open market operations are direct method of  controlling credit by Central Bank. It can either increase or decrease the reserve      ratio and control the advances policy of commercial banks. Agricultural Finance generally means the studying, examining and analyzing the financial aspect pertaining to farm business. This financial   aspect  includes money matters , relating to production of agricultural products and  their disposal.

Murray (1995) defined Agricultural Finance as “ An economic study of borrowing fund by farmers, the organization and operation of farm lending agencies and of society’s interest in credit for  agriculture.” The underdeveloped of Nigerian economy has made the Central Bank  be actively involved in the  promotion of   rapid  economic   development t of  other sectors especially the agriculture through its development  roles.

According to Belshaw  in his   book  entitled “Agriculture al Credit  in economically under-developed countries , he wrote that ‘ .. in respect of  agricultural credit, the Central Bank has an important role to play by helping to establish, strengthen and promote the extension of commercial banking facilities and agricultural credit  institutions. To  this end, the Central  Bank of  Nigeria embarked on some programs and policies  to curb the   under-economic development and  low  trend in agricultural production ..........

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TABLE OF CONTENT

CHAPTER ONE
INTRODUCTION
1.1 Background of the study 1
1.2 Statement of problems 7
1.3 Purpose of the study 9
1.4 Research questions 10
1.4.1 Hypothesis 11
1.5 Significance  of the study 11
1.6 Limitation of the study 12

CHAPTER TWO
REVIEW OF RELATED LITERATURE
2.1 Theoretical frame  work 17
2.2 The Conceptual frame work 19
2.3  Emperical  Studies 21
2.4 The Major development programs and policies of 26

CHAPTER THREE
RESEARCH METHODOLOGY
3.1 Research Design 48
3.2 Population of the study 49
3.3 Sample and sampling techniques 49
3.4 Nature and sources of data 50
3.5 Method of  data collection 50
3.6 Method of data analysis 51
3.7  Validity of instrument 51
3.7.1 Reliability of the instruments 51

CHAPTER FOUR
DATA PRESENTATION AND ANALYSIS
4.1 Introduction 52
4.2 Data Analysis 52
4.3 Testing of Hypothesis 58

CHAPTER FIVE
SUMMARY, CONCLUSIONS AND RECOMMENDATIONS
5.1 Summary of findings 64
5.2 Recommendation 66
5.3 Conclusions 67
Bibliography 68


Reference code: C088

Reference code: C088

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Auditors Responsibilities and Business Failure in Nigeria: A Survey of Selected Audit Firms in Nigeria

Reference code: C087

ABSTRACT

This research study investigated the relationship between auditors responsibility and business failure in Nigeria. In order to achieve the purpose of the study, two (two) hypotheses were formulated and data was collected primary sources through the issue of structured questionnaires to auditors in Rivers State and its environs. Data collected was analyzed using Pearson Coefficient of Correlation and Regression Analyses on Statistical Package for Social Sciences (SPSS). The data analyses revealed among other things that: there is a negative relationship between auditors performing their duty of expressing opinion on the financial statement of companies and deteriorating working capital and declining profits. This finding is indicative of the fact that auditors performing their duty does not lead to business failure in Nigeria. Our findings also showed that the relationship between auditors performing their duty and business failure is not only negative but also insignificant. On the basis of the findings, we concluded that: Insufficient and inappropriate skills of management could cause failure in a lot of companies. Expertise in only limited areas and unwillingness of managers to accept professional advice reduce the possibilities of the company’s chances to survive in the medium term. The implication for policy makers are therefore as follows: Attention needs to be focused on internal management factors causing business failure and also some external factors such as harsh economic environment. Based on the conclusions above, we make the following recommendations: users of audit information should be educated on the functions of auditors and nature of audit service. Users of audited financial statements are encouraged to seek professional advice before investing on a company. This will further assure them of the safety of their investment. Auditors are encouraged to exercise due diligence and care in handling the accounts of a company, this is because failure to do so may abruptly end the business and increase the blame on the accounting profession.

BACKGROUND TO THE STUDY

........... Some symptoms of imminent business failure include deteriorating working capital, declining profit, declining sales and higher debt ratio .Business failure refers to a company ceasing operations following its inability to make profit or bring in enough revenue to cover its expenses.

A study published in 2014 by the Turnaround management society reveals that most crises are caused by the mistakes of top management. Business failures have long been recognized as indicators of economic trend (Simpson and Anderson 1957:153). Knowledge of these trends enable businessmen to make better decisions. The principal source for information about business failures during the late 19th and early 20th centuries was R.G, Dun and company (Gary R and Michael Gou, 2011) accordingly, Dun began publishing monthly data on business failures tabulated by branch of business, which the company asserted, was obviously “of the highest interest and importance to the business world” because the data showed on what directions “misfortune was to be expected.

The abnormal behavior of firms should serve as leading indicators of unhealthy performance which is major concern for researchers and scholars. It has also been widely recognized that business growth as well as survival depend on external and internal factors, while some can be predicted some are not. Insufficient and inappropriate skills of management could cause failure in a lot of companies. Expertise in only limited areas and unwillingness of managers to accept professional advice, reduce possibilities of the company’s chances to survive in the medium term (Ooghe and De Prijecker 2008) Management qualities and skills are not the only factors affecting the survival chances of a company. 

Although the financial statements are management’s responsibility, the auditor’s responsibility is to express an opinion on the financial statements. Or to express an opinion on the fairness with which they present, in all material respects, financial position, results of operations, and its cash flow in conformity with generally accepted accounting principles. The auditor’s report is the medium through which he expresses his opinion or, if circumstances require, disclaim, an opinion. 

Thus, the accounting profession is under pressure due to public expectations arising from financial failure in Nigeria (Ekwueme 2000:14). These financial failures happened too quickly after an unqualified audit report was issued by the external auditors. Some of these corporate collapses have been blamed on the auditors. It is expected by the public that the unqualified report by the external auditor is an indication that the business is solvent, liquid and has capacity to continue in a foreseeable future ..........

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TABLE OF CONTENT

CHAPTER ONE
INTRODUCTION
1.1 OVERVIEW OF THE STUDY 1
1.2 STATEMENT OF THE PROBLEM 5
1.3 OBJECTIVE OF THE STUDY  6
1.4 RESEARCH QUESTION 7
1.5 RESEARCH HYPOTHESES 7
1.6 SIGNIFICANT OF THE STUDY 7
1.7 SCOPE OF THE STUDY 8
1.7.1 LIMITATION OF THE STUDY 8
1.8 ORGANIZATION OF THE STUDY 9

CHAPTER TWO
REVIEW OF RELATED LITERATURE
2.1 THEORETICAL/ CONCEPTUAL FRAMEWORK 10
2.2 THE ROLE OF AN AUDITOR IN ASCERTAINING GOING CONCERN STATUS OF A COMPANY 14
2.3 RESPONSIBILITIES AND FUNCTIONS OF THE INDEPENDENT AUDITOR 19
2.4 DISTINCTION BETWEEN RESPONSIBILITIES OF
AUDITOR AND MANAGEMENT 22
2.5 BUSINESS FAILURE 23
2.5.1 CAUSES OF BUSINESS FAILURE 25
2.5.1.1 High Debt Ratio 25
2.5.1.2 High level of mismanagement 26
2.5.1.3 Unexpected resignation of key staff 26
2.5.1.4. Inadequate Inventory 27
2.5.1.5. Selling products below cost price 27
2.5.1.6. Dwindling working capital 27
2.5.1.7. Consistent negative cash flow 28
2.5.1.8. Declining Profit 28
2.5.1.9. Loss of market share 28
2.5.1.10 Inability to secure operational capital 29
2.6 GOING CONCERN RISK ASSESSMENT 37
2.6.2 Business Risk Assessment 38

CHAPTER THREE
RESEARCH METHODOLOGY
3.0 INTRODUCTION 44
3.1 RESEARCH DESIGN 44
3.2 POPULATION DESCRIPTION 45
3.3 SAMPLE AND SAMPLING TECHNIQUE 45
3.4 SOURCES OF DATA 46
3.5 INSTRUMENT OF DATA COLLECTION 46
3.6 METHOD OF DATA ANALYSIS 47
3.7 VALIDITY & RELIABILITY OF THE RESEARCH INSTRUMENT 50

CHAPTER FOUR
DATA PRESENTATION AND ANALYSIS
4.0 INTRODUCTION 50
4.1 DATA PRESENTATION 51
4.1.1   Respondents Profile 52
4.1.3 EVALUATION OF AUDITORS DUTY & RESPONSIBILITY 53
4.2 DATA ANALYSES AND INTERPRETATION 64
4.3 DISCUSSION OF FINDINGS 67

CHAPTER FIVE
SUMMARY CONCLUSIONS AND RECOMMENDATIONS
5.1 SUMMARY 70
5.2 CONCLUSIONS 72
5.3 RECOMMENDATIONS 73
BIBLIOGRAPHY 74
APPENDICES 84


Reference code: C087

Reference code: C087

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The Effect of Mergers and Acquisition on the Growth and Financial Performance of Quoted Companies in Nigeria

Reference code: C086

ABSTRACT

This research project investigated the effect of mergers and acquisition on the growth and the financial performance of quoted companies. In order to achieve the objectives of the study, data was collected from both primary and secondary sources. The primary data sources included the use of questionnaires and oral interviews while secondary data was collected from the annual report and accounts of the organizations concerned. The collected data was analyzed Regression analysis and Pearson correlation. In the course of the research, the following findings were made:  mergers and acquisition was statistically significant in explaining enhanced profitability of quoted companies, we also found that mergers and acquisition was statistically significant in explaining the increased firm value and market share of quoted companies. On the basis of our findings, we concluded that: mergers and acquisition is an important component in business growth and expansion. Given the conclusions, it was recommended that: Companies going into merger deals should try to keep mergers cost low. This is because high costs of mergers can greatly affected post - merger performance which if care is not properly taken, it can be discouraging factor. We also recommend that: The government of Nigeria, at all tiers must put in place machineries to support companies consolidation in Nigeria.   

BACKGROUND TO THE STUDY

......... The rate of corporate failure in Nigeria has been very high and could even get worse if nothing drastic and urgent is done about it. Ewubare (2003); Simulating corporate Growth and Survival through mergers and acquisitions, opined that the reason some of these companies could not survive or let alone not grow could be attributed to a plethora of reasons one of which is un-favourable operating environment. In his words, lithe business mode of Nigeria came under attack when the Babangida administration uncoupled the naira from the prior fixed exchange rate regime and introduced a measure of volatility and uncertainty in the Nigeria Economy". 

This he added" Let the crashing devaluation" of the Naira on a clative basis" Furthermore, Ewubare stated that why companies in Nigeria have a low corporate growth rate is due to the absence of vision & imagination i.e. his view most companies in Nigeria lack the innovation ideas and creative spirit to grow in the midst of an unfavourable environment. British petroleum and Amaco oil during oil companies also dropped significantly, had the foresight to merge for survived. Their mergers created the largest company in the UK in terms of share price return in investment and market share. (New York times, 2000) This single merger success story in the oil industry created a foot print for other oil companies, world over to follow almost immediately. 

Ironically, in spite of this and successful consolidation stories it is discouraging to know that merger failure rate (in terms of increasing share holders value) was put at a 83% and the general failure rate put some between 40 - 80% in a 1999 survey (Porter, and Warsh 2002) suggests that up to 65% of failed mergers and acquisition are due to "people issue" i.e. intercultural difference causing communication breakdowns that results in poor productivity. 

In addition, Leis (2002) opined that sever factors contribute to this dismal statistic. These failures are not usua.lly caused by outside factors like the market competition, high purchase premium or excessive beverage, rather, the failure has three primary causes disparate management styles organization, culture difference and clashes in decision - making processes. According to him, the biggest challenge in handling the human side of the merger equation. People issues ultimately drive performance can censure a majority of operating cost ..........

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TABLE OF CONTENTS

CHAPTER ONE
1.0 Introduction
1.1 Background of the Study
1.2 Statement of the Problem
1.3 Research Questions
1.4 Objectives of the Study
1.5 Scope of the Study
1.6 Significance of the study
1.7 Limitations of the study
1.8 Historical background of case study

CHAPTER TWO
Literature Review
2.1 Introduction
2.2 Meaning of mergers and acquisition
2.3 Form of mergers
2.4 Reason for merger  &  acquisition
2.5 Legal and regulatory framework for mergers & acquisition
2.6 Practice and procedures of mergers and acquisition
2.7 Merger & acquisition life cycle
2.8 Why mergers and acquisition fail
2.9 Valuation of firms for mergers and Acquisition
2.10 Financing of mergers and acquisition

CHAPTER THREE
Research Methodology
3.0 Introduction
3.1 The merger overview
3.2 Area of study
3.3 Population of the study
3.4 Research design
3.5 Sample and sampling techniques
3.6 Data collection instruments   
3.7 Validity and reliability of the instrument
3.8 Administration of research instrument
3.9 techniques of data analysis

CHAPTER FOUR
Data Presentation and Analysis
4.1 Introduction
4.2 Data Presentation
4.3 Market Share Analysis
4.3.1 Market Share Ranking of Companies
4.4 Findings

CHAPTER FIVE
Summary, Conclusions and Recommendations
5.1 Introduction
5.2 Summary
5.3 Conclusion
5.4 Recommendations
5.5 Recommendation for further studies
Bibliography


Reference code: C086

Reference code: C086

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Risk Management and Financial Performance of Insurance Companies in Nigeria - A Study of Selected Insurance Companies

Reference code: C085

ABSTRACT

This research work set out to investigate the risk management practices of insurance companies in Nigeria. In order to achieve the purpose of the study, three (6) hypotheses were formulated and data collected from primary sources through the issue of ninety five (95) structured questionnaires to the executives of selected insurance companies and analysed using Pearson Coefficient of Correlation on Statistical Package For Social Sciences (SPSS).  The data analyses revealed among other things that: Management of insurance companies engage in good risk management practices by implementing appropriate risk management, closely monitoring organisational activities to identify risk prone areas and take appropriate actions to forestall the occurrence of such risk. We also noted in our data analyses that a good number of insurance companies in Nigeria has adequate risk management strategies in place. We also found that on the whole, the risk management practices of the insurance companies were positively correlated with the financial performance of the organisations. This implies that as the insurance companies continually engaged in proper risk management practices and strategies, the financial performance is predicted to be on the increase and vice versa. On the basis of the findings, we concluded that: the risk management practices implemented by insurance companies in Nigeria positively and significantly affect their financial performance. Hence, we recommend that: Insurance companies continue to adhere strictly to best practices in risk management as is obtainable in the insurance industry. This will help not only to boost their financial performance but also to protect themselves from catastrophic losses that may impact negatively on the industry as a whole. We also recommend that insurance companies to continue to create awareness among their staff and also provide adequate training that will help to boost their ability to withstand large losses.

BACKGROUND TO THE STUDY

......... For a long time, financial performance has been perceived only through its ability to obtain profits. This changed over time, today the concept of performance having different meanings depending on the user perspective of financial information. A company can be categorized as performing if it can satisfy the interests of all stakeholders: managers are interested in the welfare and to obtain profit, because their work is appreciated accordingly; owners want to maximize their wealth by increasing the company’s market value (this objective can only be based on profit).

Current and potential shareholders perceive performance as the company’s ability to distribute dividends for capital investment, given the risks they take; commercial partners look for the solvency and stability of the company; credit institutions want to be sure that the company has the necessary capacity to repay loans on time (solvency); employees want a stable job and to obtain high material benefits; the state seeks a company to be efficient, to pay its taxes, to help creating new jobs, etc.

The classic corporate governance focused on maximizing shareholder value as a measure of the financial performance of organisations. This provides a conceptual and operational framework for evaluating business performance. The value of shareholders, defined as market value of a company is dependent on several factors: the current profitability of the company, its risks, and its economic growth essential for future company earnings. 

All of these are major factors influencing the market value of a company. Other studies (Brief & Lawson, 1992; and Peasnell, 1996) argue the opposite, that financial indicators based on accounting information are sufficient in order to determine the value for shareholders. A company’s financial performance is directly influenced by its market position. Profitability can be decomposed into its main components: net turnover and net profit margin. Ross et al. (1996) argues that both can influence the profitability of a company one time. If a high turnover means better use of assets owned by the company and therefore better efficiency, a higher profit margin means that the entity has substantial market power.

Risk is another important factor influencing a firm’s financial performance. Since market value is conditioned by the company’s results, the level of risk exposure can cause changes in its market value. Thus, the ability of the organisation to manage its operating risks will to a large extent determine how successful it is in discharging its obligations to stakeholders as enumerated above. Identification and management of risk has become an integral part of a sound management and governance framework. In recent years, corporate failures have increased the need for effective risk management. Merely recording history of performance measures is insufficient. Risk management and performance measurement should be linked together to enable enterprises to define and guide its overall risk profile, as well as to shape its strategic direction.

Ferreira (2006) defined risk management as involving managing to achieve a proper balance between realizing opportunities for gains while minimizing losses. As this definition implies, risk management is an integral part of a good management practice and an essential element of excellent corporate governance. Risk management is a repetitive process that constitutes steps that when taken consequently; it facilitates improved decision-making and performance. The present research presents a holistic investigation into the many facets of risk and how to effectively manage risk in order to maximize the financial performance of the business organisation ........

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TABLE OF CONTENT

CHAPTER ONE
INTRODUCTION
1.1 BACKGROUND OF THE STUDY 1
1.2 STATEMENT OF RESEARCH PROBLEM 3
1.3 PURPOSE OF THE STUDY 7
1.4 STATEMENT OF RESEARCH QUESTION 8
1.5 RESEARCH HYPOTHESES 8
1.6 SIGNIFICANCE OF THE STUDY 9
1.7 SCOPE AND LIMITATION OF STUDY 10
1.8 ORGANIZATION OF STUDY 10
1.9 DEFINITION OF TERMS 11

CHAPTER TWO
REVIEW OF RELEVANT LITERATURE
2.1 INTRODUCTION 12
2.2 THEORETICAL FRAMEWORK 12
2.3 NATURE OF RISK MANAGEMENT 16
2.4 METHODS OF RISK MANAGEMENT 18
2.4.1 Establishing the context18
2.4.2 Risk Identification 18
2.4.3 Risk Assessment 21
2.4.4 Risk Avoidance: 26
2.4.5 Risk Reduction: 26
2.4.6 Risk sharing: 28
2.4.7 Risk retention: 29
2.5 RISK MANAGEMENT PLAN 30
2.6   RISK MANAGEMENT & FINANCIAL PERFORMANCE 32

CHAPTER THREE
RESEARCH METHODOLOGY
3.0 INTRODUCTION 35
3.1 RESEARCH DESIGN 35
3.2 POPULATION OF THE STUDY 36
3.3 SAMPLING PROCEDURE AND SAMPLE SIZE DETERMINATION 36
3.4 INSTRUMENTS FOR DATA COLLECTION 37
3.5 OPERATIONAL MEASURE OF VARIABLES. 37
3.6 DATA ANALYSIS TECHNIQUE 39

CHAPTER FOUR
RESULTS AND DISCUSSION
4.0 INTRODUCTION 41
4.1 PRESENTATION OF DATA41 41
4.2 DATA ANALYSIS 44
4.2.1 RESEARCH QUESTION ANALYSES 44
TEST OF HYPOTHESES 57
4.3 DISCUSSION IF FINDINGS 60

CHAPTER FIVE
SUMMARY CONCLUSIONS AND RECOMMENDATIONS
5.1 SUMMARY 63
5.2 CONCLUSIONS 64
5.3 RECOMMENDATIONS 65
BIBLIOGRAPHY 66
APPENDICES 75


Reference code: C085

Reference code: C085

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The Effect of Accounting Information on the Performance Commercial Banks in Nigeria

Reference code: C084

ABSTRACT

This research thesis set out to investigate the relationship between accounting information and the performance of commercial banks in Nigeria. In order to achieve the objectives of the study, six hypotheses were formulated and data was collected from 91 accounting and finance staff of 18 commercial banks through the issue of structured questionnaires. The data collected was analysed with the use Pearson Correlation on SPSS. From the analysed conducted, the following findings were made: Our findings showed that relevance of accounting information was statistically significant in determining the profitability and quality of service delivery of banks in Nigeria. Our findings further showed that there is a positive and significant relationship between the accuracy of accounting information and the performance of banks. Finally, our findings showed a positive and significant relationship between reliability of accounting information and profitability and effective service delivery of banks in Nigeria. On the basis of the findings, it was concluded that: The quality accounting information in terms of relevance to users contributes significantly to the performance of bank. It was also concluded that accuracy of accounting information is a very important factor in the performance of bank in Nigeria. Finally, we conclude that reliable accounting information contributes significantly to the profitability of banks in Nigeria. Given the above findings and conclusions, the following recommendations were made: More effort should be directed towards the production of good quality accounting information in all the commercial banks in Nigeria in order to improve financial performance. To improve the quality of accounting information, commercial banks in Nigeria must employ highly skilled competent professional accountants to generate the right quality of financial information. Generators of the accounting information should adhere to the code of ethics and be able to comply with the requirements of the laws, regulations, policies and standards guiding the preparation and presentation of such information. Finally, Training workshops and seminars aimed at sensitizing commercial bank accounting and record keeping staff and other key decision makers should be organized.

BACKGROUND TO THE STUDY

......... For an organisation to function properly, adequate and timely accounting information that is reliable, accurate and relevant. It is important to note that, poor record keeping and communication of accounting information has in the past led to the failure of many businesses organisations (Romney et al., 2003).

Accounting information combines the study and practice of accounting with the design, implementation and monitoring of information systems. Such systems use modern information technology resources in conjunction with traditional accounting controls and methods to provide users the information necessary to manage the organization (Etim, 2011). The effect of a good accounting information can be underscored by the effectiveness and efficiency of the information so produced from the system when it automatically alerts the attention of management to issues that deviate from the pre-determined standards. 

In recent years, the advancement in information systems all over the world has made business organisations to channel resources in these areas if they are to compete favourably among their local and foreign counterparts. Gone are the days when business organisations were simply required to make profit and provide a fair return to investors. The modern business organisations find itself in the atmosphere of global uncertainties, cut throat competition locally and internationally and unprecedented change in the economy. 

Hence, a great demand is often placed on the managers of these organisations to make practical and informed decisions if the organisation is to move forward as the success or otherwise of any organisation is often a function of the sum of the decisions taken in the past. However, the quality of decisions taken by managers rests on the relevance and accuracy of information provided by systems available to them. An accounting system is among the most effective decision making tools at the disposal of management as it provides an orderly method of collecting and organising data and information about the various business financial transactions so that it may be used as a tool for management in running the business (Copeland and Dascher, 1978) ........

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TABLE OF CONTENTS

CHAPTER ONE
INTRODUCTION
1.2 BACKGROUND OF THE STUDY 1
1.2 STATEMENT OF RESEARCH PROBLEM 4
1.4 PURPOSE OF THE STUDY 5
1.4 STATEMENT OF RESEARCH QUESTION 6
1.6 SIGNIFICANCE OF THE STUDY 7
1.7 SCOPE AND LIMITATION OF STUDY 8
1.8 ORGANIZATION OF STUDY 9

CHAPTER TWO
REVIEW OF RELEVANT LITERATURE
2.0 INTRODUCTION 10
2.1 THEORETICAL FRAMEWORK 10
2.1.1 Contingency Theory 10
2.1.2 Agency Theory 12
2.1.3 Behavioural Theory 12
2.2 CONCEPT OF ACCOUNTING INFORMATION SYSTEM13
2.2.1 Usefulness of AIS 17
2.2.2 Value Relevance of AIS 20
2.2.3 Advantages/Implications of AIS 24
2.3 Implementation of an AIS 25
2.3.1 Detailed Requirements Analysis 26
2.3.2. Systems Design and Documentation 26
2.3.3 Testing, Training and Data Conversion 28
2.3.4 Launch and Support of the Accounting System 29
2.4 ACHIEVING EFFICIENT ACCOUNTING INFORMATION 30
2.5 REVIEW OF RELEVANT EMPIRICAL LITERATURE

CHAPTER THREE
RESEARCH METHODOLOGY
3.0 INTRODUCTION 42
3.1 RESEARCH DESIGN 42
3.2 POPULATION FOR THE STUDY 43
3.3 SAMPLE AND SAMPLING TECHNIQUE 43
3.4. NATURE AND SOURCES OF DATA 44
3.5 METHOD OF DATA COLLECTION 45
3.6 METHODS OF DATA ANALYSIS 45
3.7 OPERATIONAL DEFINITION OF VARIABLES 46
3.8 VALIDITY AND RELIABILITY OF INSTRUMENT 47

CHAPTER FOUR
DATA PRESENTATION, ANALYSIS AND INTERPRETATION
4.0. INTRODUCTION 48
4.1 PRESENTATION OF DATA 48
4.2 DATA ANALYSIS 51
4.2.1 RESEARCH QUESTION ANALYSES 51
4.3 HYPOTHESES TESTING 61
4.4 DISCUSSION OF FINDINGS 67
CHAPTER FIVE
SUMMARY, CONCLUSIONS AND RECOMMENDATIONS
5.1 SUMMARY 69
5.2 CONCLUSIONS 70
5.3 RECOMMENDATIONS 73
BIBLIOGRAPHY 73
APPENDIX 1:QUESTIONNAIRE 78
APPENDIX 2:RESULTS OF DATA ANALYSES 81


Reference code: C084

Reference code: C084

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Impact of Service Quality on Customer Retention in Selected Eateries in Port Harcourt

Reference code: C083

ABSTRACT

This research project investigated the relationship between service quality and customer retention in selected eateries in in Port Harcourt. In order to achieve the objectives of the study, six hypotheses were proposed and data collected through the issue of 102 structured questionnaires to customers of selected eateries around Port Harcourt. The collected data was presented in table and analysed using Spearman Rank Correlation. The findings of the research among other things revealed that: There is positive and significant relationship between the reliability of service quality and customer retention. The findings also show that responsiveness affects customer retention positively. Finally, the findings show that there is a positive relationship between tangibility of services rendered and customer retention. Based on the findings, we draw the following conclusions: Reliability of service quality is an important determinant of the ability of eateries. We also conclude that employee responsiveness to customer needs is an important determinant of the success of eateries. Finally, we conclude that tangibility of service is an important factor in the success of eateries in Port Harcourt. On the basis of the above conclusions, we make the following recommendations: Eateries in Port Harcourt should continue to work hard to ensure that the quality of their service to customers remains high and reliable. Eateries should provide adequate training for their employees on how to be more responsive to customer needs and demands. Finally, we recommend that eateries pay very close attention to the tangible aspects of their services as this also influences the choices of customers.

BACKGROUND TO THE STUDY

.......... service sectors are becoming very competitive and demanding than before (Sara, 2013). This is because the consumers of services have become more quality conscious and demand for better services. With rapid increase in globalization, organizations are forced to improve their product and service quality in a bid to remain competitive (Rodie, Yasin, Alavi, Kunt, & Zimmerer, 2004; & Martin, 2001).  Service quality is seen as one of the strategic tools used to retain customers. Therefore eateries are obliged to provide excellent services to their customers.

Customers are the reason for a firm's existence (Gupta & Zeithaml, 2006); hence the main purpose of the firm is to satisfy customers (Ang & Buttle 2006). As such, firms would not be able to uphold and increase their performance if there are no customers. A worldwide survey conducted by the Economist revealed that about 65% of the responding firms admitted that customer satisfaction as well as customers retention are their topmost priority in achieving their targeted performance (Gupta & Zeithaml, 2006). Similarly several past studies claimed that the existence of a firm is mainly to create and sustain an advantageous relationship with its preferred customers (Ang & Buttle, 2006; Ryals & Knox, 2005). As such, customer retention has been the center of discussion and the key agenda of firms since the last decades. 

Customer retention is not only a cost effective and profitable strategy but very necessary in today's business world. This is especially true when you remember that 80% of your sales come from 20% of your customers (Pareto, 1971). Good customer retention is vital to any organization because a slight reduction in the customer defection rate has a disproportionate positive effect on profitability; and companies with high customer retention grow faster (Njane, 2013). For customer satisfaction to be high, promises and expectations must be met. This involves the ability of the organization to understand customer’s expectations and do it right the first. The impact of losing customers is numerous and many businesses do not really understand how important it is. It is costly to acquire new customers than to retain the existing ones as a small increase in customer retention rate could result in dramatic increase in profit (Njane, Ness, Schroneneck, Letendre, & Douglas, 2001).

There is a direct relationship between customer retention and repurchase intension because the more positive the relationship between the company and the customer is the more often he buys from this company which has positive influence on turnover (Reicheld, & Sasser 1990). Satisfied customers are likely to advertise positive words of mouth recommendation which is one of the most efficient and economic activities to win new customers. It should be noted that unretained customers are price/cost sensitive because a customer who is loyal to a company is more likely to accept a price increase than a customer without loyalty .......

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TABLE OF CONTENTS

CHAPTER ONE: INTRODUCTION
1.1 BACKGROUND OF STUDY
1.2 Statement of the problem
1.3 Conceptual framework
4.3 Purpose of the study
1.6 Research questions.
1.6 Statement of hypothesis
1.7 Significance of the study
1.8 Scope of the study
1.9 Limitation of the study
1.10 Definition of Terms
1.11 Organization of the study
REFERENCES

CHAPTER TWO
INTRODUCTION
2.0 LITERATURE REVIEW
THEORETICAL FRAME WORK (THE SERVQUAL MODEL)
Empirical Review on Service Quality and Customer Retention
2.1 Concept of Service Quality
2.1.1 Characteristics of Service:
2.1.2 Barriers to Service Quality
2.2 Dimension of Service Quality
2.2.2 Service Quality management
2.3 Concept of Customer Retention
2.3.1 Importance of Customer Retention
2.4 Measures of Customer Retention

CHAPTER THREE
METHODOLOGY
3.0 Introduction
3.1 Research Design
3.2 Population of the study
3.3 Sampling procedure/sample size determination.
3.4 Data collection method
3.4.1 Instrument Design
3.5 Validity of the instrument
3.6 Reliability of the instrument
3.7 Data analysis Technique

CHAPTER FOUR
DATA PRESENTATION, ANALYSIS AND DISCUSSION OF FINDINGS
4.0 INTRODUCTION
4.1 Questionnaire Administration and Response Rate
4.2 Univariate Analyses
4.3 Bivariate Analyses
4.4 TESTING HYPOTHESES
4.5 Discussion of Findings

CHAPTER FIVE
SUMMARY OF FINDINGS, CONCLUSIONS AND RECOMMENDATIONS
5.1 SUMMARY OF FINDINGS
5.2 CONCLUSIONS
5.3 RECOMMENDATIONS
5.4 SUGGESTION FOR FURTHER STUDY
REFERENCES
QUESTIONNAIRE


Reference code: C083

Reference code: C083

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