THE EFFECTIVENESS AND USES OF ACCOUNTING INFORMATION FOR DECISION MAKING IN PUBLIC SECTOR ORGANIZATION ( A CASE STUDY OF BANK OF AGRICULTURE)

THE EFFECTIVENESS AND USES OF ACCOUNTING INFORMATION FOR DECISION MAKING IN PUBLIC SECTOR ORGANIZATION

( A CASE STUDY OF BANK OF AGRICULTURE)


NUMBERS PAGES: 95         RESEARCH TYPE:- PROJECT         AMOUNT :- ₦2500

DOWNLOAD PROJECT


        ABSTRACT
The need for effective financial decision making, guidance and direction to a profitable and solvent course often inform the choice and reliance on the accounting information. Source to accounting information includes suitably fashioned accounting system which can enable an organization to identify and gather accounting data, process them into accounting information for users. Decision making is a complex phenomenon and requires an appropriate platform. Thus, this paper reviews the role of accounting information in decision making of public sector x-raying areas of decision making where accounting techniques are kept in aberration thereby undermining the imperative of accounting information. This write-up concludes that accounting information is an indispensable tool in decision making and should be taken up seriously.

TABLE OF CONTENT:
CHAPTER ONE
INTRODUCTION
1.1 Background of the Study
1.2 Statement of the Research Problem
1.3 Objectives of the Study
1.4 Significance of the Study
1.5 Research Questions
1.6 Scope and Limitations of the Study
1.7 Conceptual and Operational Definition
CHAPTER TWO
LITERATURE REVIEW
2.1 ACADEMIC REVIEW
2.2 HISTORICAL REVIEW
2.3 DEFINITION OF ACCOUNTING INFORMATION
2.4 USES AND USERS OF ACCOUNTING INFORMATION
2.5 THE NATURE OF INFORMATION FOR ORGANIZATION EFFECTIVENESS
2.6 MANAGEMENT INFORMATION SYSTEM (MIS) IMPLICATION ON BANK PERFORMANCE
2.7 ACCOUNTING INFORMATION SYSTEM IN BANK OF AGRICULTURE
2.8 PROBLEMS ENCOUNTERED BY BANK OF AGRICULTURE IN THE USE OF THEIR ACCOUNTING INFORMATION
2.9 SUMMARY OF REVIEWED LITERATURE

CHAPTER THREE
RESEARCH METHODOLOGY
3.1 Research design
3.2 Areas of the study
3.3 Sample and sampling procedure
3.4 Instruments for data collection
3.5 Validation of the instruments
3.6 Reliability of the instruments
3.7 Methods of data collection
3.8 Method of data analysis
CHAPTER FOUR
DATA ANALYSIS AND RESULTS
4.1 Data Analysis
4.2 Results
4.3 Discussion
CHAPTER FIVE
SUMMARY CONCLUSIONS AND RECOMMENDATIONS
5.1 summary
5.2 Conclusions
5.3 Recommendations
Bibliography

No views yet

THE IMPACT OF ACCOUNTING INFORMATION ON LENDING DECISION OF COMMERCIAL BANKS IN NIGERIA

THE IMPACT OF ACCOUNTING INFORMATION ON LENDING DECISION OF COMMERCIAL BANKS IN
NIGERIA


NUMBERS PAGES: 40         RESEARCH TYPE:- PROJECT         AMOUNT :- ₦2500

DOWNLOAD PROJECT


                   ABSTRACT
Most banks operating in Nigeria today are finding an
increasing number of loans in their portfolios that have gone
sour. The reasons for this undesirable situation vary as a
result of bad loan decision at inception, deterioration later on
or simply the effects of the economy. However, literature in the
field of accounting has shown that accounting information is
helpful in decision making not only in all spheres of business
but also at all levels of management. This study, therefore
investigates the impact of accounting information on lending
decision in Nigerian commercial banks. To this end, two
hypotheses were developed and tested at 5% level of
significance using the nonparametric chi-square test. Then
data used in the tests of the hypotheses were derived mostly
through the administration of structured questionnaire to the
25 commercial banks that fall within the sample frame. These
data supplemented by personal interviews with the
respondents, were used to support the analysis to arrive major
findings. Interviews with lending officers were held with a
view to: Seeking practical insight into lending in commercial
banks which only such interviews could provide: Gather
information for refining lending principles and techniques in an
effort to make them more applicable in commercial banks.
Examine current practices as an aid in judging the relevance of
accounting information that were thought to be applicable in
banking lending. Following a detailed analysis of the
responses to the questionnaire, the major findings of this study
are summarized as follows: Accounting information is a
necessary ingredient in bank lending decision. Accounting
ratios enriches the decision making ability of lending officers,
by providing them with pertinent information. The lending
policy of Nigeria commercial banks revolve around the
minimization of load defaults and the maximization of profit.
Finally, other important areas for further research were
suggested.
Recommendation; the researcher was of the view that if they
are implemented by Nigerian commercial banks their lending
decisions will improve significantly.

TABLE OF CONTENTS
Title page = = = = = = = i
Certification = = = = = = = ii
Dedication = = = = = = = iii
Acknowledgement = = = = = = iv
Abstract = = = = = = = v
Table of Contents = = = = = = v
CHAPTER ONE: INTRODUCTION
1.1 Background of the study. 1
1.2 Statement of Problem 5
1.3 Research Question 6
1.4 Objectives of Study 7
1.5 Hypotheses of the Study 8
1.6 Scope of the Study 9
1.7 Limitation of the Study 9
1.8 Significance of the Study 10
1.9 Definition of Terms 11
References 13
CHAPTER TWO: A REVIEW OF RELATED LITERATURE
2.1 A brief survey of the banking industry 14
2.2 Extension of credit and the basic principles of lending. 17
2.2.1 The basic principles of Lending 19
2.2.2 Character 24
2.2.3 Capacity 25
2.2.4 Capital 25
2.2.5 Collateral 26
2.6 Condition 26
2.3 Management Information System 27
2.3.1 Characteristics of good information system 27
2.3.2 Types of management information system 28
2.4 Management Accounting information System 29
2.4.1 Setting up a management Accounting System 30
2.5 The relevance of decision making to bank lending 31
2.5.1 Steps in lending decision 32
2.5.2 Accounting information and bank lending 35
2.5.3 A simple model of information and Lending
behaviour 37
2.6 Accounting system as a management
Information system 40
2.6.1 Characteristics of Accounting Information 42
2.7 An overview of Accounting ratios 44
2.7.1 Importance of Ratio Analysis 45
2.7.2 Classification of ratios 46
2.7.3 Interpretation of ratios 53
2.7. Weakness of ratio analysis 53
2.8 Lending pattern/Loan analysis 54
2.81 Summary 55
References 58
CHAPTER THREE: RE3EARCH METHODOLOGY
3.1 Introduction 59
3.2 Research design 59
3.3 Population description 60
3.4 Questionnaire design 61
3.5 Data collection 62
3.6 Method of Analysis 63
3.7 Summary 64
CHAPTER FOUR: DATA PRESENTATION AND ANALYSIS
4.1 Presentation 66.
4.2 Data analysis 66.
4.3 Test of hypothesis 83
4.3.1 Hypothesis one 83
4.4 Result for Testing of Hypotheses 84
4.5 Summary 87
CHAPTER FIVE:
SUMMARY OF FINDINGS, RECOMMENDATION
AND CONCLUSION
5.1 Summary of Findings 88
5.2 Recommendations 92
5.3 Conclusions 94
5.4 Recommendation for Further Studies 98

 

124 total views, no views today

THE IMPACT OF ACCOUNTING INFORMATION ON BANK PORTFOLIO MANAGEMENT (A CASE STUDY OF FIRST BANK OF NIGERIA PLC, ENUGU)

THE IMPACT OF ACCOUNTING INFORMATION ON BANK PORTFOLIO MANAGEMENT

(A CASE STUDY OF FIRST BANK OF NIGERIA PLC, ENUGU)



NUMBERS PAGES: 95         RESEARCH TYPE:- PROJECT         AMOUNT :- ₦2500

DOWNLOAD PROJECT


                                                             Abstract

The aim of this study is to the impact of accounting information on bank portfolio management (A case study of First Bank of Nigeria Plc, Enugu). Every commercial bank targets the attainment of its desired objectives. They therefore aim towards efficiency and proper effectiveness in conducting its affairs. However, the level of this efficiency and effectiveness of any bank or the extent to which it is able to achieve its desired goals depends to a large extent on the quality of the available accounting information and on how the bank utilizes the available information.
Based on this, this research work is assessing the extent to which banks are enlightened on how to strike a balance between risks and portfolios and whether commercial banks use accounting information especially on decisions to buy or not tobuy a portfolio considering factors like the personality and integrity of the prospective investor and the Nigerian stock exchange trade guidelines.

TABLE OF CONTENT:
CHAPTER ONE
INTRODUCTION
1.1 Background of the Study
1.2 Statement of the Research Problem
1.3 Objectives of the Study
1.4 Significance of the Study
1.5 Research Questions
1.5.1 STATEMENT OF HYPOTHESES
1.6 Scope and Limitations of the Study
1.7 Conceptual and Operational Definition
CHAPTER TWO
LITERATURE REVIEW
2.1 PORTFOLIO MANAGEMENT
2.2 ROLE AND PURPOSES OF PORTFOLIO MANAGEMENT
2.2.1 MAXIMIZE THE VALUE OF THE PORTFOLIO
2.2.2 SEEKING THE RIGHT BALANCE OF PORTFOLIOS
2.2.3 ENSURING THAT THE PORTFOLIO IS STRATEGICALLY ALIGNED
2.2.4 PICKING THE RIGHT NUMBER OF PORTFOLIOS
2.3 PREREQUISITES FOR EFFECTIVE PORTFOLIO MANANGEMENT
2.3.1 ESTABLISHING GENERAL CRITERIA AND OBJECTIVES
2.3.2 FORECAST THE EXTERNAL ENVIRONMENT
2.3.3 INVENTORYING THE PORTFOLIO NEEDS
2.3.5 ESTABLISHING THE MACHINERY FOR ADMINISTRATION, APPRAISAL AND REVIEW
2.4 MODERN PORTFOLIO THEORY
2.5 PORTFOLIO MANAGEMENT TECHNIQUES
2.5.1 HEURISTIC MODEL
2.5.2 SCORING TECHNIQUE
2.5.3 MAPPING OR VISUAL TECHNIQUE
2.6 PRINCIPLES AND PRACTICES OF PORTFOLIO MANAGEMENT
2.6.1 EMPHASIZING A DISCIPLINED PROCESS TO ELIMINATE RESPONSE TO SHORT-TERM MARKET VOLATILITY.
2.6.2 DELIVERING GREAT CAPABILITY TO ALL INVESTMENT MANAGEMENT SOLUTIONS.
2.6.3 ALIGNING THE INVESTMENT STRATEGY WITH THE OBJECTIVES AND RISK TOLERANCE.
2.6.4 EMPHASIZING THE IMPORTANCE OF ASSET ALLOCATION
2.6.5 PLAN IMPLEMENTATION USING THE MOST APPROPRIATE INVESTMENT STRATEGIES.
2.6.6 MONITORING AND ADJUSTING THE PORTFOLIO
2.6.7 ASSESSMENT OF PROGRESS
2.7 DIVERSIFICATION OF PORTFOLIOS
2.7.1 SPREADING OUT THE PORTFOLIOS
2.7.2 CONTINOUS BUILDING OF THE PORTFOLIO
2.7.3 BEING AWARE OF THE TIME TO EXIT
2.8 METHODS OF PORTFOLIO ANALYSIS
2.8.1 BOND PORTFOLIO ANALYSIS
2.8.2 STOCK PORTFOLIO ANALYSIS
2.9 FINANCIAL RATIOS ANALYSIS
2.9.1 LIQUIDITY RATIOS
2.9.2 PROFITABILITY RATIOS
2.9.3 LEVERAGE RATIOS
2.10 ROLE OF ACCOUNTING INFORMATION IN BANK’S PORTFOLIO DECISIONS\
2.11 LIMITATIONS OF ACCOUNTING INFORMATION
CHAPTER THREE
RESEARCH METHODOLOGY
3.1 Research design
3.2 Areas of the study
3.3 Sample and sampling procedure
3.4 Instruments for data collection
3.5 Validation of the instruments
3.6 Reliability of the instruments
3.7 Methods of data collection
3.8 Method of data analysis
CHAPTER FOUR
DATA ANALYSIS AND RESULTS
4.1 Data Analysis
4.2 Results
4.3 Discussion
CHAPTER FIVE
SUMMARY CONCLUSIONS AND RECOMMENDATIONS
5.1 summary
5.2 Conclusions
5.3 Recommendations
Bibliography

130 total views, no views today

THE USE OF COMPUTER IN RECORDING ACCOUNTING INFORMATION, PROBLEMS AND PROSPECTS (A STUDY OF BENDEL FEEDS AND FLOUR MILL, EWU, EDO STATE)

THE USE OF COMPUTER IN RECORDING ACCOUNTING INFORMATION, PROBLEMS AND PROSPECTS

(A STUDY OF BENDEL FEEDS AND FLOUR MILL, EWU, EDO STATE)


NUMBERS PAGES: 89         RESEARCH TYPE:- PROJECT         AMOUNT :- ₦2500

DOWNLOAD PROJECT


                                                                            ABSTRACT
This research paper is aimed at ascertaining the various roles played by using computer in recording accounting information problems and prospects in the modern business world using Bendel feed and flour mill, Ewu, Edo state as a case study. The importance of using computer in recording accounting information will be apparent when considering the fact from the data that is gathered in the course of this work, from the related literature as well as, from interviews and discussions. Also questionnaires were distributed equally and collected which yielded or revealed that the use of computer in recording accounting information [played a positive role in initiating computer use in the modern business world. The information supplied by the Chief accountant in Bendel feed and flour mill Ewu, Edo state contributed to the success of the exercise. The statistical analysis that used in the study includes the hypothesis testing in which the questionnaire is analyzed under their related hypothesis and the use of chi-square test of homogeneity. It was also discovered that it is important among other groups of professionals needed for this implementation of the exercise. Therefore, they formed the pillar on which any successful establishment rests upon. We recommended that the use of computer in recording accounting information should be give a free hand in implementation exercise in order to enhance the importance of the use of computer in recoding accounting information.

TABLE OF CONTENT
TITLE PAGE…………………………………………………………………………………………………………………i
APPROVAL PAGE………………………………………………………………………………………………………….ii
DEDICATION………………………………………………………………………………………………………………..iii
ACKNOWLEDGMENT……………………………………………………………………………………………………iv
ABSTRACT……………………………………………………………………………………………………………………v
TABLE OF CONTENT…………………………………………………………………………………………………….vi
CHAPTER ONE
1.0 INTRODUCTION………………………………………………………………………………………………1
1.1 BACKGROUND OF STUDY……………………………………………………………………………………1
1.2 STATEMENT OF THE PROBLEM………………………………………………………………………….2
1.3 OBJECTIVE OF STUDY…………………………………………………………………………………………4
1.4 RESEARCH QUESTIONS……………………………………………………………………………………….6
1.5 RESEARCH HYPOTHESIS……………………………………………………………………………………..7
1.6 SIGNIFICANCE OF THE STUDY…………………………………………………………………………….8
1.7 SCOPE, LIMITATIONS AND DELIMITATION OF STUDY…………………………………………9
CHAPTER TWO
2.0 LITERATURE REVIEW……………………………………………………………………………………12
2.1 HISTORY OF COMPUTER/DEFINITION………………………………………………………………12
2.2 COMPARISON OF MANUAL AND COMPUTER INFORMATION PROCESSING…………15
2.3 ELECTRONIC DATA COLLECTION (EDP)…………………………………………………………….16
2.4 DATA INPUT/OUTPUT AND THE MEDIA SYSTEM………………………………………………19
2.5 PARTS/ELEMENTS OF A COMPUTER………………………………………………………………….26
2.6 AREAS OF COMPUTER APPLICATION………………………………………………………………….33
2.7 LIMITATION OF THE USE OF COMPUTER……………………………………………………………37
2.8 THE ORGANIZATIONAL STRUCTURE OF A DATA PROCESSING DEPARTMENT……39
2.9 PROBLEMS ASSOCIATED WITH THE USE OF COMPUTER IN RECORDING ACCOUNTING INFORMATION……………………………………………………………………………..50
REFERENCE………………………………………………………………55
CHAPTER THREE
3.0 RESEARCH DISGN AND METHODOLOGY………………………………………………………..56
3.1 RESEARCH DESIGN……………………………………………………………………………………………56
3.2 POULATION OF THE STUDY………………………………………………………………………………56
3.3 SAMPLE SIZE OF THE STUDY…………………………………………………………………………….57
3.4 SOURCES OF DATA OF THE STUDY……………………………………………………………………58
3.5 INSTRUMENT OF DATA COLLECTION………………………………………………………………..59
3.6 VALIDITY OF INSTRUMENT OF THE STUDY………………………………………………………60
3.7 REIABILITY OF INSTRUMENT OF THE STUDY……………………………………………………60
3.8 METHOD OF DATA ANALYSIS…………………………………………………………………………….60
CHAPTER FOUR
4.0 PRESENTATION AND ANALYSIS OF DATA………………………………………………………62
4.1 PRESENTATION OF DATA………………………………………………………………………………….62
4.2 ANALYSIS OF RESPONSE……………………………………………………………………………………63
4.3 TEST OF HYPOTHESIS AND PROOF……………………………………………………………………70
CHAPTER FIVE
5.0 FINDINGS/CONCLUSIONS AND RECOMMENDATIONS…………………………………….83
5.1 FINDINGS………………………………………………………………………………………………………….83
5.2 CONCLUSIONS……………………………………………………………………………………………………84
5.3 RECOMMENDATIONS…………………………………………………………………………………………86
BIBLIOGRAPHY………………………………………………………………………………………………….89
APPENDIX………………………………………………………………………………………………………….

119 total views, 1 views today