Banks play important roles in promoting national development. In order to provide efficient services and to perform their statutory roles effectively, banks are required to comply with established standards. In Nigeria, the Statement of Accounting Standards (SAS), Companies and Allied Matters Act (CAMA) and the Central Bank of Nigeria’s directives and regulations provide guidelines to banks in ...

introduction: governments’ tendency toward operating budget is because this process results in the reformation of budgeting systems, and thus, assists countries’ economy. iran has also prioritized the changing of traditional budgeting to operating budgeting to increase the efficiency and effectiveness of organizations. the aim of this study was to investigate the possibility of stabilizing oper...

As collaborative approaches to resolving public disputes become more prevalent, agency officials are finding themselves in unfamiliar terrain. This article offers one conceptualization of agency roles in collaborative processes, drawing from the experiences of natural resource managers and environmental regulators at the federal level. Based on an examination of 65 cases, the authors identify t...

Information asymmetry is a negative event that gives manager incentives to use his private information to attempt transferring wealth from investors by overstating financial performance and consequently, stock prices during his tenure at the firm. The manipulations generate agency costs. Conservative reporting is a mechanism that reduces the managers’ ability to manipulate and overstate financi...

Objectives The objectives of the study were to analyze different budgetary control techniques that affect and how it affects financial performances; determine ways effective affecting performances identify evaluate roles top management in Oman Telecommunications Company. Research Methodology A questionnaire was prepared for collecting survey. respondents employees department also officials supe...

This study investigates the influence of manager and department variables on budget characteristics in private Jordanian universities. This paper aims to study the relationship between the departments’ heads characteristics and department features with the budget participation, information sharing, budget adequacy, goal clarity, and budget feedback in private universities in Jordan. It draws on...

accounting is a social knowledge which is inherently related to the environment, values and economic, social and cultural norms of the society where it is used.thus it is better to consider the requirements, conditions and qualities of the target society when using the theoretical framework and standards of financial reporting. therefore, according to some researchers, the unconditional use of ...