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ABSTRACT

This study examined the relationship between accounting information system and performance of restaurant in Port Harcourt metropolis. Four research questions and four null hypotheses were formulated to guide the study. A well-structured questionnaire of 324 were distributed and 282 was returned and used for analysis. From the findings, it was established that there is positive and significant relationship between electronic processing system and return on investment of restaurants in Port Harcourt metropolis. It was also deduced that electronic process system positively and significantly influenced net profit margin of restaurant in Port Harcourt metropolis. Again, the result indicated that there is positive and significant relationship between manual processing system and return on investment of restaurant in Port Harcourt metropolis. The last finding, stated that there is positive and significant relationship between manual processing system and return on investment of restaurant in Port Harcourt metropolis. In conclusion, accounting information system is a computer-based system that increases the internal control and profitability using accounting software and technique. It is recommended that employee with the knowledge of it should be employed in the restaurant, that restaurant outfits should have clarity of financial information at all time so as to maximize profit, and accounting information systems should rely on the quality of input data at all time. 

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ABSTRACT

Most public institutions in many parts of the world have poor financial performance compared to private institutions. The poor financial performance can be attributed to financial management practice. The sound financial management practices require the institutions of strong internal control systems. However, there are limited empirical research findings regarding the relationship between internal control system and financial performance. In public institutions, there have been a lot of weaknesses in their policies and procedures and also in their Internal Audit, the extent to which employee’s in positions handling cash fail to take regular leave and lack of rotation of employees handling very sensitive areas in finance and administration department. The main objective of the study was to establish the effect of internal control systems on financial performance in public institutions of higher learning in Rivers State. The study specific objectives were; to determine the effect of control activities, risk assessment, control environment, information and communication and monitoring on financial performance of institutions of higher learning in Rivers State. The study was anchored on agency theory, stewardship theory, and positive accounting theory and attribution theory. The study used a descriptive research design. This study took a sample study approach with its target population being the different categories of staff in different departments of Public Institutions of Higher Learning in Rivers State, Nigeria. It took on a sample of 96 employees. Primary data was collected from sample population using open and closed ended questionnaires. Descriptive statistics was used in the data analysis and information presented in statistical forms. A multiple linear regression was also used to analyze the relationship between the dependent and independent variable. The study realized that the control environment, risk assessment, control activities and information and communication as indicators of internal control systems have a significant influence on the financial performance of the institutions of higher learning in Rivers State, Nigeria. The variables explained 99.1% of the changes in financial performance of the institutions. The study recommends that internal control systems among the institutions need to be improved and accountability of organizational resources be upheld. 

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The study is aimed at highlighting the place of financial accounting practice in transport companies’ operations with Young Shall Grow Transport Company as case study. In order to accomplish this task, questionnaires were used to investigate the financial accounting practice of companies. The research tool used for the project was structured questionnaire, observation and interview. The finding of this study indicates that there is significant relationship between financial accounting practice and the performance of transport companies. Conclusions include that the procedure for the account preparation and record keeping is not been adhered to and not constant throughout the various branches. I recommend amongst others that; (1) an individual account for each vehicle should be opened and not the general ledger for all motor vehicles as existing (2) Miscellaneous account should be created for all sundry expenses. This will reduce the risk of misappropriation of funds.

 

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ABSTRACT

This study examined the relationship between accounting information system and performance of restaurant in Port Harcourt metropolis. Four research questions and four null hypotheses were formulated to guide the study. A well-structured questionnaire of 324 were distributed and 282 was returned and used for analysis. From the findings, it was established that there is positive and significant relationship between electronic processing system and return on investment of restaurants in Port Harcourt metropolis. It was also deduced that electronic process system positively and significantly influenced net profit margin of restaurant in Port Harcourt metropolis. Again, the result indicated that there is positive and significant relationship between manual processing system and return on investment of restaurant in Port Harcourt metropolis. The last finding, stated that there is positive and significant relationship between manual processing system and return on investment of restaurant in Port Harcourt metropolis. In conclusion, accounting information system is a computer-based system that increases the internal control and profitability using accounting software and technique. It is recommended that employee with the knowledge of it should be employed in the restaurant, that restaurant outfits should have clarity of financial information at all time so as to maximize profit, and accounting information systems should rely on the quality of input data at all time.

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ABSTRACT

This study examined the income earning asset structure and its implications on the profitability of deposit money banks in Nigeria. It was motivated by the observed gap in the existing literature on the relationship between income generating assets and the profitability of Deposit money banks in the country. The study adopted the Ex post Facto Research Design. The sample size comprised 10 Deposit Money Banks covering the period 2002 to 2018 financial years. The data relating to income-earning assets and profits were obtained from select listed Deposit Money Banks in Nigeria, and analyzed using Descriptive Statistics and Simple Linear Regression Model.Results reveala significant relationship between the income earning assets and profitability of the deposit money banks in Nigeria. Based on the findings, the study recommends among others that banks should increase their investments in securities, loans and advances as well as treasury bills as this will improve their profitability. Thus profitability of banks is directly affected by management of their assets and liability. Their study examined how assets and liability management together with external variable such as degree of market concentration and inflation rate impact the profitability of selected commercial banks in Bangladesh,The study is limited to only the banking sector as other sectors are excluded. Non-the less the sample size, number of variables, concentration on a single sector would not invalidate the outcome of the study.  

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Abstract
This study examines the impact of International Accounting Reporting Standards (IARS) on the financial reporting quality of listed companies in Port Harcourt, Nigeria. Specifically, the study investigates the level of adherence to IARS, the impact of Fair Value, and the effect of Amortized Cost on financial reporting quality. Using a quantitative research approach, data was collected from a sample of listed companies, and analyzed through regression techniques to test the hypotheses. The findings reveal that the level of adherence to IARS has a significant impact on the quality of financial reporting, with improved transparency and reliability in financial statements. Similarly, the study finds that Fair Value positively influences the quality of financial reporting, while Amortized Cost does not show a significant effect. These results suggest that IARS, particularly the application of Fair Value, enhances the overall quality of financial reporting, thus contributing to greater accountability and transparency in financial disclosures. The study recommends that companies in Port Harcourt should ensure strict adherence to IARS to improve financial reporting standards and foster investor confidence. 

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Budgeting involves the establishment of predetermined goals, the reporting of actual performance results and evaluation of performance in terms of the predetermined goals. Budgetary control systems are universal and have been considered an essential tool for financial planning. This study examined the budgetary control in Non-Governmental Organizations and its effects on their performance. The research target population consisted of 7,127 Non-Governmental Organizations. Thirty Non-Governmental Organizations were selected using convenience judgmental sampling technique, both local and international organizations with headquarters in Abuja. A descriptive survey (questionnaires) was used in the data collection. The statistical package for social sciences version 17.0 was used to analyze the data using descriptive statistics, including means and standard deviation. The relationship between budgetary controls and performance of the NGOs was analyzed using correlation and regression analysis. The research findings established that there is a weak positive effect of budgetary control on performance of Non-Governmental Organizations in Nigeria measured by R square at 14.3%. The purpose of budgetary control is to provide a forecast of revenues and expenditures this is achieved through constructing a model of how our business might perform financially speaking if certain strategies, events and plans are carried out. Most firms use budget control as the primary means of corporate internal control, it provides a comprehensive management platform for efficient and effective allocation of resources. Budgetary control enables the management team to make plans for the future through implementing those plans and monitoring activities to see whether they conform to the plan ,effective implementation of budgetary control is an important guarantee for the effective implementation of budget in the organization. The research recommends that employees need to be sensitized on budgetary controls and the effect on performance of the organization. It also recommends that other factors that influence performance apart from budgetary controls should be investigated by organizations. It also suggests that further research should be done on the same area but a larger sample should be used. 

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The study examined ‘’the impact of data quality management on accounting information system for business and decision making’’. To achieve the purpose of the study, the researcher formulated three (3) objectives of the study and three research questions and hypotheses respectively to guide the conduct of the study. The objectives include the following; to determine whether quality of data in the Accounting Information System conform to data quality dimensions and confirm whether implementation of data quality procedures lead to reduction in cost of operation among others. A target population of 50 respondents in Port Harcourt were studied as copies of the research questionnaires were distributed while 34 copies were retrieved. These constituted the data for analysis. The valid copies of the retrieved questionnaires were analyzed using mean and standard deviation while the Pearson’s product-moment correlation was used to test the hypotheses at 0.05 level. The result of the analysis reveals among others that quality of data in the Accounting Information System of the companies conform with data quality dimension and this contribute to their improved performances and that there is significant relationship between effective data quality management and cost reduction. The study concludes among others that data quality management is imperative for the success of Accounting Information System as it ensure that quality data are provided for improved corporate performance and that it is relevant both in decisional and operational processes. The study recommends that data quality management should be an integral part of organizational database design process and that all the staff involved in creating and collecting data, designing and developing information system, managing data quality as well as those that use data in Accounting Information System should undergo training so as to update their knowledge of current tools and strategies that can be adopted to improve data quality.

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ABSTRACT

Some manufacturing firms managers have failed to recognize the effort of auditors in auditing manufacturing firms financial performance, and as a result, it has led them to poor planning, control and decision making hence the aim of the study is to analyse the role of internal audit management in manufacturing firms in Port Harcourt . Insurance Theory, Monitoring Theory, Agency Theory and Information Asymmetries were all used to guide the study theoretically. The study was conducted using a combination of Research designs mainly Surveys, relationship and Case study. Two manufacturing firms (Oasis Preforms Synergy Limited and SC Industrial Gas Manufacturers Ltd) were randomly selected for the purpose of this study. Data was collected using both primary and secondary data collection techniques. The collected Data was feed into computer programs (using particularly the Statistical Package for Social Scientist with the help of an Expert) for easy analysis and explanation of results. The interviews revealed that respondents generally recognized the role of the Internal Auditor in supporting internal control systems. They highlighted the Internal Auditor's contributions in providing advice to management, ensuring the effectiveness of control measures, and overseeing critical areas such as budgeting, policy enforcement, asset protection, and staff management. The study therefore concludes that strategic management of the internal audit function, coupled with appropriate resources and independence, is vital for driving organizational success and resilience in manufacturing firms. The study recommends that firms should ensure independence of internal audit function and also Organizations should establish and maintain the independence of the internal audit function from management

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ABSTRACT

This study examined the relationship between accounting information system and performance of restaurant in Port Harcourt metropolis. Four research questions and four null hypotheses were formulated to guide the study. A well-structured questionnaire of 324 were distributed and 282 was returned and used for analysis. From the findings, it was established that there is positive and significant relationship between electronic processing system and return on investment of restaurants in Port Harcourt metropolis. It was also deduced that electronic process system positively and significantly influenced net profit margin of restaurant in Port Harcourt metropolis. Again, the result indicated that there is positive and significant relationship between manual processing system and return on investment of restaurant in Port Harcourt metropolis. The last finding, stated that there is positive and significant relationship between manual processing system and return on investment of restaurant in Port Harcourt metropolis. In conclusion, accounting information system is a computer-based system that increases the internal control and profitability using accounting software and technique. It is recommended that employee with the knowledge of it should be employed in the restaurant, that restaurant outfits should have clarity of financial information at all time so as to maximize profit, and accounting information systems should rely on the quality of input data at all time. 

(PREVIEW)
ABSTRACT

This study examined the relationship between accounting information system and performance of restaurant in Port Harcourt metropolis. Four research questions and four null hypotheses were formulated to guide the study. A well-structured questionnaire of 324 were distributed and 282 was returned and used for analysis. From the findings, it was established that there is positive and significant relationship between electronic processing system and return on investment of restaurants in Port Harcourt metropolis. It was also deduced that electronic process system positively and significantly influenced net profit margin of restaurant in Port Harcourt metropolis. Again, the result indicated that there is positive and significant relationship between manual processing system and return on investment of restaurant in Port Harcourt metropolis. The last finding, stated that there is positive and significant relationship between manual processing system and return on investment of restaurant in Port Harcourt metropolis. In conclusion, accounting information system is a computer-based system that increases the internal control and profitability using accounting software and technique. It is recommended that employee with the knowledge of it should be employed in the restaurant, that restaurant outfits should have clarity of financial information at all time so as to maximize profit, and accounting information systems should rely on the quality of input data at all time. 

(PREVIEW)
ABSTRACT

This study examined the relationship between accounting information system and performance of restaurant in Port Harcourt metropolis. Four research questions and four null hypotheses were formulated to guide the study. A well-structured questionnaire of 324 were distributed and 282 was returned and used for analysis. From the findings, it was established that there is positive and significant relationship between electronic processing system and return on investment of restaurants in Port Harcourt metropolis. It was also deduced that electronic process system positively and significantly influenced net profit margin of restaurant in Port Harcourt metropolis. Again, the result indicated that there is positive and significant relationship between manual processing system and return on investment of restaurant in Port Harcourt metropolis. The last finding, stated that there is positive and significant relationship between manual processing system and return on investment of restaurant in Port Harcourt metropolis. In conclusion, accounting information system is a computer-based system that increases the internal control and profitability using accounting software and technique. It is recommended that employee with the knowledge of it should be employed in the restaurant, that restaurant outfits should have clarity of financial information at all time so as to maximize profit, and accounting information systems should rely on the quality of input data at all time. 

(PREVIEW)
ABSTRACT

This study examined the relationship between accounting information system and performance of restaurant in Port Harcourt metropolis. Four research questions and four null hypotheses were formulated to guide the study. A well-structured questionnaire of 324 were distributed and 282 was returned and used for analysis. From the findings, it was established that there is positive and significant relationship between electronic processing system and return on investment of restaurants in Port Harcourt metropolis. It was also deduced that electronic process system positively and significantly influenced net profit margin of restaurant in Port Harcourt metropolis. Again, the result indicated that there is positive and significant relationship between manual processing system and return on investment of restaurant in Port Harcourt metropolis. The last finding, stated that there is positive and significant relationship between manual processing system and return on investment of restaurant in Port Harcourt metropolis. In conclusion, accounting information system is a computer-based system that increases the internal control and profitability using accounting software and technique. It is recommended that employee with the knowledge of it should be employed in the restaurant, that restaurant outfits should have clarity of financial information at all time so as to maximize profit, and accounting information systems should rely on the quality of input data at all time. 

(PREVIEW)
ABSTRACT

This study examined the relationship between accounting information system and performance of restaurant in Port Harcourt metropolis. Four research questions and four null hypotheses were formulated to guide the study. A well-structured questionnaire of 324 were distributed and 282 was returned and used for analysis. From the findings, it was established that there is positive and significant relationship between electronic processing system and return on investment of restaurants in Port Harcourt metropolis. It was also deduced that electronic process system positively and significantly influenced net profit margin of restaurant in Port Harcourt metropolis. Again, the result indicated that there is positive and significant relationship between manual processing system and return on investment of restaurant in Port Harcourt metropolis. The last finding, stated that there is positive and significant relationship between manual processing system and return on investment of restaurant in Port Harcourt metropolis. In conclusion, accounting information system is a computer-based system that increases the internal control and profitability using accounting software and technique. It is recommended that employee with the knowledge of it should be employed in the restaurant, that restaurant outfits should have clarity of financial information at all time so as to maximize profit, and accounting information systems should rely on the quality of input data at all time. 

(PREVIEW)
ABSTRACT

This study examined the relationship between accounting information system and performance of restaurant in Port Harcourt metropolis. Four research questions and four null hypotheses were formulated to guide the study. A well-structured questionnaire of 324 were distributed and 282 was returned and used for analysis. From the findings, it was established that there is positive and significant relationship between electronic processing system and return on investment of restaurants in Port Harcourt metropolis. It was also deduced that electronic process system positively and significantly influenced net profit margin of restaurant in Port Harcourt metropolis. Again, the result indicated that there is positive and significant relationship between manual processing system and return on investment of restaurant in Port Harcourt metropolis. The last finding, stated that there is positive and significant relationship between manual processing system and return on investment of restaurant in Port Harcourt metropolis. In conclusion, accounting information system is a computer-based system that increases the internal control and profitability using accounting software and technique. It is recommended that employee with the knowledge of it should be employed in the restaurant, that restaurant outfits should have clarity of financial information at all time so as to maximize profit, and accounting information systems should rely on the quality of input data at all time. 

(PREVIEW)
ABSTRACT

This study examined the relationship between accounting information system and performance of restaurant in Port Harcourt metropolis. Four research questions and four null hypotheses were formulated to guide the study. A well-structured questionnaire of 324 were distributed and 282 was returned and used for analysis. From the findings, it was established that there is positive and significant relationship between electronic processing system and return on investment of restaurants in Port Harcourt metropolis. It was also deduced that electronic process system positively and significantly influenced net profit margin of restaurant in Port Harcourt metropolis. Again, the result indicated that there is positive and significant relationship between manual processing system and return on investment of restaurant in Port Harcourt metropolis. The last finding, stated that there is positive and significant relationship between manual processing system and return on investment of restaurant in Port Harcourt metropolis. In conclusion, accounting information system is a computer-based system that increases the internal control and profitability using accounting software and technique. It is recommended that employee with the knowledge of it should be employed in the restaurant, that restaurant outfits should have clarity of financial information at all time so as to maximize profit, and accounting information systems should rely on the quality of input data at all time. 

(PREVIEW)
ABSTRACT

This study examined the relationship between accounting information system and performance of restaurant in Port Harcourt metropolis. Four research questions and four null hypotheses were formulated to guide the study. A well-structured questionnaire of 324 were distributed and 282 was returned and used for analysis. From the findings, it was established that there is positive and significant relationship between electronic processing system and return on investment of restaurants in Port Harcourt metropolis. It was also deduced that electronic process system positively and significantly influenced net profit margin of restaurant in Port Harcourt metropolis. Again, the result indicated that there is positive and significant relationship between manual processing system and return on investment of restaurant in Port Harcourt metropolis. The last finding, stated that there is positive and significant relationship between manual processing system and return on investment of restaurant in Port Harcourt metropolis. In conclusion, accounting information system is a computer-based system that increases the internal control and profitability using accounting software and technique. It is recommended that employee with the knowledge of it should be employed in the restaurant, that restaurant outfits should have clarity of financial information at all time so as to maximize profit, and accounting information systems should rely on the quality of input data at all time. 

(PREVIEW)
ABSTRACT

This study examined the relationship between accounting information system and performance of restaurant in Port Harcourt metropolis. Four research questions and four null hypotheses were formulated to guide the study. A well-structured questionnaire of 324 were distributed and 282 was returned and used for analysis. From the findings, it was established that there is positive and significant relationship between electronic processing system and return on investment of restaurants in Port Harcourt metropolis. It was also deduced that electronic process system positively and significantly influenced net profit margin of restaurant in Port Harcourt metropolis. Again, the result indicated that there is positive and significant relationship between manual processing system and return on investment of restaurant in Port Harcourt metropolis. The last finding, stated that there is positive and significant relationship between manual processing system and return on investment of restaurant in Port Harcourt metropolis. In conclusion, accounting information system is a computer-based system that increases the internal control and profitability using accounting software and technique. It is recommended that employee with the knowledge of it should be employed in the restaurant, that restaurant outfits should have clarity of financial information at all time so as to maximize profit, and accounting information systems should rely on the quality of input data at all time. 

(PREVIEW)
ABSTRACT

This study examined the relationship between accounting information system and performance of restaurant in Port Harcourt metropolis. Four research questions and four null hypotheses were formulated to guide the study. A well-structured questionnaire of 324 were distributed and 282 was returned and used for analysis. From the findings, it was established that there is positive and significant relationship between electronic processing system and return on investment of restaurants in Port Harcourt metropolis. It was also deduced that electronic process system positively and significantly influenced net profit margin of restaurant in Port Harcourt metropolis. Again, the result indicated that there is positive and significant relationship between manual processing system and return on investment of restaurant in Port Harcourt metropolis. The last finding, stated that there is positive and significant relationship between manual processing system and return on investment of restaurant in Port Harcourt metropolis. In conclusion, accounting information system is a computer-based system that increases the internal control and profitability using accounting software and technique. It is recommended that employee with the knowledge of it should be employed in the restaurant, that restaurant outfits should have clarity of financial information at all time so as to maximize profit, and accounting information systems should rely on the quality of input data at all time. 

(PREVIEW)
ABSTRACT

This study examined the relationship between accounting information system and performance of restaurant in Port Harcourt metropolis. Four research questions and four null hypotheses were formulated to guide the study. A well-structured questionnaire of 324 were distributed and 282 was returned and used for analysis. From the findings, it was established that there is positive and significant relationship between electronic processing system and return on investment of restaurants in Port Harcourt metropolis. It was also deduced that electronic process system positively and significantly influenced net profit margin of restaurant in Port Harcourt metropolis. Again, the result indicated that there is positive and significant relationship between manual processing system and return on investment of restaurant in Port Harcourt metropolis. The last finding, stated that there is positive and significant relationship between manual processing system and return on investment of restaurant in Port Harcourt metropolis. In conclusion, accounting information system is a computer-based system that increases the internal control and profitability using accounting software and technique. It is recommended that employee with the knowledge of it should be employed in the restaurant, that restaurant outfits should have clarity of financial information at all time so as to maximize profit, and accounting information systems should rely on the quality of input data at all time.