scholarly journals Management Accounting Practice in Nepalese Commercial Banks

2021 ◽  
Vol 4 (1) ◽  
pp. 51-64
Author(s):  
Chitra Bahadur Karki

The paper aims to analyze the management accounting practice in Nepalese commercial banks. Primary data have been collected by using interview method and structured questionnaire. The accounting and audit department staff in the sample banks were served with questionnaires. The descriptive survey research has been utilized in this research. The study employed the simple percentage and simple average to analyze the research questions. A sample of six numbers Nepalese commercial banks has been considered with convenience sampling technique. The study foundthat various management accounting tools are in practice in Nepalese commercial banks and maximum Nepalese commercial banks use more than one management accounting tools.In addition, management accounting is important to Nepalese commercial banks’ management for planning, evaluating, controlling and decision making and there are various problems in practicing management accounting tools in Nepalese commercial banks, such as lack of expertise, lack of information about tools, lack of top management’s committee, accounting provisions of NRB, tax law compliances, high cost and so on.

2013 ◽  
Vol 03 (08) ◽  
pp. 41-47
Author(s):  
OYEWALE I.O ◽  
ADEYEMO S.A ◽  
OGUNLEYE P.O

Sustainable economic development does not occur without entrepreneurship and entrepreneurship is the practice of starting new organizations or revitalizing mature organizations. This study therefore is done to analyse the impact of innovation, technology and on the entrepreneurial development activities in Nigeria. Simple random sampling technique was used to select a total of 12 entrepreneurs from Lagos State that constituted our sample size. The primary data consists of a number of items in well- structured questionnaire that was administered to and completed by the respondents. Regression analysis was used to analyse the data. The results showed that there is significant relationship between technological innovation and entrepreneurship development in Nigeria. It is therefore recommended that government should create a friendly or an enabling environment for entrepreneurship and consumer goods to boost the Nigeria economy.


2020 ◽  
Vol 23 (2) ◽  
pp. 207-228
Author(s):  
Raju Bhai Manandhar

Consume attitude is multidimensional and it has been one of the main concepts used to explain individual differences. This study aims to examine the relationship between overall attitude and shopping mall purchasing behavior and impact of advertising and purpose to visit on shopping mall purchasing behavior in Nepalese consumers. The present study is descriptive and analytical in nature. Structured questionnaire technique under survey approach was applied for collecting primary data with five point Likert scale questionnaire. The population of this study targeted the consumers of shopping malls in Kathmandu valley. The sample size has been derived for unknown population that is 384. The judgmental sampling technique was used in this research to make this study more inclusive and representatives. Descriptive statistics and inferential statistics (correlation analysis and regression analysis) have been used to analyze the data. It is found that there is strong association between shopping mall purchase behavior and overall consumer attitude. The study found that purpose to visit has impact on shopping mall purchase behavior. The study also found that advertisement has no significant impact on shopping mall purchase behavior.


Author(s):  
David Adugh Kuhe ◽  
Victor Utor ◽  
Darius Ikyanyon

The aim of this study is to assess the impact of strategic management practices on the performance of some commercial banks in Makurdi – Nigeria. The study utilized primary data obtained through structured questionnaire administered to 160 respondents sampled from seven commercial banks in the study area. The collected data from the study were analyzed using descriptive statistics, percentages, correlation and regression analysis. The correlation results showed that strategic management practices are highly positively and significantly related to organizational performance. The regression result which explains about 99.9% variability in the model revealed that strategic management had positive and significant impact on the performance and profitability of commercial banks. The study recommended among other things that the management of the commercial banks should enhance the strategic management techniques in order to improve performance.


Author(s):  
Nisha Yadav ◽  
Nirmala Kumari ◽  
Parmeshwari . ◽  
Pooja . ◽  
Pooja . ◽  
...  

Background: Child abuse is a kind of domestic violence that involves all forms of physical, emotional and sexual maltreatment and negligence of children under the age of 18 years which potentially or actually damages all aspects of their health. Child abuse is a global problem with serious lifelong consequences. In India the child abuse has not received enough attention. There have been few and irregular efforts to understand and address the problem. Aim was to assess the level of knowledge regarding prevention of child abuse among parents.Methods: Descriptive Survey design was used. The study population comprised of parents of children less than 18 years of age. A sample of 60 parents were selected by non-probability purposive sampling technique. A self-structured questionnaire was used to assess the knowledge regarding child abuse among parents. Informed consent was taken from each participant prior to data collection and descriptive and inferential statistics were used to analyse the data.Results: Majority of parents 60% had poor or fair level of knowledge, 39% had good knowledge whereas only 1.6% had excellent knowledge. There was a significant association between knowledge and age of mother at 0.02 level of significance.Conclusions: The finding of the study concluded that the knowledge regarding child abuse among parents was inadequate.  Considering this aspects further awareness drives can be conducted to make the people alert about child abuse and its prevention.


Author(s):  
Abirami Nil Karnamurthy

Objective: The aim of this study was to determine the prevalence of premenstrual syndrome (PMS) among adolescent girls and to associate the PMS with demographic variables.Methods: Quantitative approach and non-experimental descriptive research design was used. The data collection included three parts. Part A: Demographic variables, Part B: Clinical variables, and Part C: A structured questionnaire to assess the prevalence of PMS among adolescent girls. A total of 100 students who fulfilled the inclusion criteria were chosen as samples using non-probability convenient sampling technique. The study was conducted at SRM College of Nursing, SRM University, Kattankulathur.Results: The data were analyzed and interpreted based on the objectives using descriptive and inferential statistics. The study concluded that 26 (26%) of adolescent girls have mild level of PMS; 55 (55%) have moderate level of PMS; and 19 (19%) have severe level of PMS and there is no association between the “demographic variables” and the “levels of PMS.”Conclusion: PMS is an issue that every girl and woman has to deal with in her life. There is a lack of information on the process of menstruation and the physical and psychological changes associated with this and proper requirements for managing PMS. The current study proved that most of the adolescent girls were suffering from PMSs.Keywords: Premenstrual syndrome, Physical, Cognitive-affective and behavioral symptoms, Menstruation.


2018 ◽  
Author(s):  
Obinyan Oziegbe Martin ◽  
Obiora Kingsley Udem

The study was carried out to survey NCE students’ perceptions on use of library course as an aid to their use of library resources in Colleges of Education in South-West Nigeria. The descriptive survey design was employed and four research questions guided the study. From a population of 60,481 students, a sample of 1,210 was drawn using the proportionate stratified sampling technique. Meanwhile, out of the 1,210 copies of the questionnaire distributed, 1,097 were fully completed (filled out) as retrieved and analyzed. It represents (90.66%) or approximately (91%) response rate and considered adequate because the standard and acceptable response rate for most studies is 60%. A questionnaire was the instrument used for data collection after validation by experts in the field, and pre-tested through Cronbach Alpha method that yielded 0.743 aggregate values. Complete data subsequently gathered from 1,097 copies of the questionnaire retrieved were analyzed by employing the statistical mean to answer the research questions and criterion mean placed at 2.50. Among the major findings of the study were: Students perceived use of library course as an aid to their use of all library resource categories examined in the study (that is, reference, reserve, circulation and serials resources). The study therefore recommends that students should be given increased opportunity to access “use of library course programme” as a veritable tool of enhancing their capacity for adequate use of reference resources among others in colleges of education in the region to ensure their effective integration into our 21st century society even after college life.


2019 ◽  
Vol 11 (3(J)) ◽  
pp. 1-9
Author(s):  
Lawal Ibrahim Olanrewaju ◽  
Thea Van Der Westhuizen ◽  
Olusegun Matthew Awotunde

The study examined the relationship between organizational culture and employee efficiency among commercial banks in Nigeria. Primary data was gathered by means of a self administered questionnaire. to select 223 respondents using simple random sampling technique, and out of which 218 were retrieved. the Statistical Package for the Social Sciences (SPSSS) was adopted to analyze collected data. The findings revealed that organizational processes and structures were significant predictors of employee efficiency. As a result, the staff’s familiarity with the organizational processes and structure, their efficiency levels. Arising from these findings, it is recommended that all bank employees should become familiar with and committed to the corporate culture. Appropriate incentives should be offered to employees. These should not be restricted to monetary rewards, but should include recognition of their performance and present opportunities to achieve individual goals and aspirations. Finally, both managers and employees should receive training to enhance efficiency.


2020 ◽  
Vol 47 (1) ◽  
pp. 122-128
Author(s):  
O. A. Ojo ◽  
W. Buba

This study evaluated the socio-economic characteristics of goat farmers, their production practices and constraints to production in Jigawa State. Respondents for the study were selected using a two-stage sampling technique. Primary data were collected with the aid of well-structured questionnaire and analyzed using descriptive statistics. The results showed that the majority (73.7%) of the producers are males and most (32.4%) were within the age bracket of 26-35 years, many (39.1%) of them had household sizes of (1-5) and majority of the respondents (53.1%) had informal education. Also, the results revealed that the major constraint to goat production in the study location was lack of initial capital (43.0%), followed by disease and parasites (30.7%), then theft and predators (12.8%). This study recommends that goat farmers should come together and form cooperatives; thereby they could have access to soft loans hence improving production, in terms of medication and capital for investment and expansion.


2021 ◽  
Vol 1 (1) ◽  
pp. 25-38
Author(s):  
Emmanuel O. ◽  
Dorathy B.

The study sought to determine the quality library information resources and postgraduate students’ satisfaction in Ignatius Ajuru University of Education library. Two research objectives, two research questions and two hypothesis were formulated to guide the study. Descriptive survey research design was adopted for the study. The total population of the study was 412 postgraduate students’ registered with Ignatius Ajuru University of Education Library while the sample size was 206 postgraduate students’ selected using simple random sampling technique. The study found that that there is a significant relationship between available information resources and postgraduate students’ satisfaction with the use of Ignatius Ajuru University of Education library F1, 200=4.730, p<.05. Therefore, the null hypothesis one was rejected at 0.05 alpha level. The study recommended that Relevant information resources to the library users’ field, accessibility, adequacy, clarity of language of presentation, authenticity of information resources regular power supply, adequate computers/internet facilities should be considered and made available for the library users; also, Awareness services should be done on regular basis in order to increase users’ knowledge on library usage in order to guarantee users’ satisfaction of Ignatius Ajuru University of Education library.


Author(s):  
Niyaz ◽  
Abbokar Siddiq

This study measures the association of family size and income level on spending and savings habits of rural Muslim households. A well-structured questionnaire was used to collect primary data, which was administered personally to the rural Muslim community in Dakshina Kannada district. A stratified random sampling technique was adopted and secondary data were collected from government officials. The study considered 398 rural Muslim community respondents from five taluks of Dakshina Kannada District. The study found that income and number of dependents in a family play an important role in attributing consumption and savings behavior.


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