By Venancio Tauringana,Musa Mangena,Shahzad Uddin, et al.Emerald Group Publishing Limited|Emerald Group Publishing Limited||Adult NonfictionFinanceLanguage(s): EnglishOn sale date: 31.12.2012Street date: 31.12.2012
The African context offers a special setting for accounting study: the degree of financial and marketplace improvement is low, corruption is rife and politics usually meddles in company affairs. Such an atmosphere can have an effect on the character of accounting and certainly the way during which accounting is used, which makes accounting examine in Africa very important and engaging. the ten papers during this quantity have been awarded on the inaugural African Accounting and Finance organization (AAFA) in 2011 and are in keeping with information from Ghana, Mauritius, Nigeria, Uganda and South Africa. encouraged by means of the AAFA imaginative and prescient, this unique quantity offers a resource of wealthy facts for lecturers, practitioners and coverage makers with curiosity in accounting study in Africa to attract upon to notify accounting debate and aid supply higher knowing of accounting in Africa and past.
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The remainder of the paper is organized into five sections. The next section provides a review of related literature which is then followed by the methodology adopted for the research. The political and socio-cultural contexts of Nigeria are then described. The results are subsequently discussed and the final section provides some concluding comments. MANAGEMENT CONTROL SYSTEMS (MCSS) The different perspectives from which researchers have approached the study of MCSs have led to different views on the definition and meaning of the concept (Malmi & Brown, 2008).
Okaro and Tauringana found that the main problems Nigeria encountered in its transition to IFRS were lack of training on IFRS at tertiary institutions and the lack of sufficient capacity by regulators to drive the transition process. The results also show some significant differences in the perception of the transition road map implementation problems according to job type, experience, sector and gender. The authors argue that one implication for the findings is that the Nigerian Financial Reporting Council may want to review the reasons why the road map timetable was not met and assess whether any lessons could be learnt for the future.
Approved budgets are then sent back to the budget department which dispatches it to the various departments and monitors their implementation to ensure allocations are not exceeded unless such needs arise which must follow the appropriate procedures of authorization and approvals. The internal audit unit steps in when process audit is carried out from time to time evaluating each departmental budget to ensure that departments operate within their budgets. The unit is responsible for regular checks on policies and processes within the business (Faudziah, Hasnah, & Muhamad, 2005).