COMMUNICATION AS A TOOL FOR EFFECTIVE MANAGEMENT

We are in a world of Information and Communication Technology (ICT), where virtually all activities are no longer done manually, but electronically. The enormous advantages ICT has accrued to the delivery of information and communication around the world, as well as the central role of ICT in the new global economy, means that ICT is shaping the dynamics of the new millennium. The role of and potential for ICTs in private and public sector accounting, auditing, investigation and reporting is enormous and cannot be over emphasized. Some years ago, most financial accounting was done manually, leading to a great deal of paperwork. Currently, most accounting information is recorded via computers and wide area networks. Technology has certainly changed the face of accounting over the years. While people have diverse views as to whether technology's impact on accounting has been positive or negative, it is clear that technology has drastically changed the accounting profession. This paper examines technology changes and its impact on accountancy profession. It successfully looked at the changing landscape in technology; the benefits of information technology based accounting and auditing; technology trends that will impact the accountancy profession and practically applied Interactive Data and Extractive Analysis (IDEA) software to carry out investigation electronically. The outcome revealed that technology application will not only provide reliable and sufficient evidence but the information will be made available on time. The paper recommends that Professionals should think ahead to take a more proactive than reactive response to digital technologies. By embracing the new normal, the profession can actively reshape it, rather than simply being reshaped by it.

The funding of education sector in both developed and developing economies across the globe is to ensure the welfare of citizens. In most developed countries, the education sector feeds the industries with trained personnel while the goods and services produced by the industries lead to the growth and development of their economies, consequently improving the welfare of their citizens. The objective of this study is to investigate empirically whether the funding of the Nigerian education sector over the years has any significant impact on the welfare of Nigerians. The study adopted the Ordinary Least Square technique using data obtained from World Bank and Central Bank of Nigeria Statistical Bulletin of relevant years covering a period of 36 years (1977 - 2012) and using appropriate explanatory and criterion variables as proxies. Major findings include: strong positive correlation between expenditure on education sector and welfare of Nigerians which is not significantly affected by inflation rate; unidirectional granger causality running from recurrent expenditure to GDP per capita; significant impact of expenditure on education sector on welfare of Nigerians with recurrent expenditure having the significant impact, not capital expenditure; amongst others. Policy implications include: the need for government policies towards: increasing expenditure in the education sector (especially capital expenditure); monitoring and supervision of expenditure to ensure higher levels of accountability and high quality service delivery; periodic review and update of accounting and finance procedure, records and reporting in this sector in conformity with IPSAS standards with the view to enhancing the welfare of Nigerians.

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The present study is carried to find pre-purchase behavior of prospective customers with respect to entry level cars of Ahmadabad city. Study of the customer’s behavior is the most important factor for marketing of any goods and services. The customer’s behavior suggests how individuals, groups and organization select, buy, use and dispose the goods & services. It also provides clues for improving their products and services, setting price, devising channels, etc. In this research, we took 116 samples from Ahmadabad city and qualifying people who want to buy a car in future or do not have a car yet intend to buy. The current research contributes to the marketers how to understand the psyche of the consumer.

ABSTRACT Several studies have revealed conflicting results as regards the actual impact of ICT on corporate performance. While some conclude that ICT does not make a significant contribution to corporate performance; others posit that ICT contribution to corporate performance is immense. This study is borne out of this curiosity to ascertain the actual impact of ICT investments on corporate performance in the Nigerian banking sector. The study used a sample of two banks drawn from a population of twenty-four banks based on three criteria namely, size, geographical location of head offices, and classification of banks. The study employed a combination of questionnaire and observation to collect information from the staff and customers of these banks to evaluate the influence of ICT related problems on the performance of Nigerian financial institutions. The study equally used secondary information such as annual statements of accounts of the sampled banks, NDIC and CBN publications to determine the performance of the banks via such performance measure as net income (the dependent variable) against the various investments of banks, which include ICT investment, investments in non ICT labour and other investments for a period of (1998 to 2015). Thus, the study examines the relationship between ICT investments and banks performance. Profitability, being a key assessment of performance can be measured in three dimensions: Net Income on Total Assets; Net Income on Owners Equity and Net Income on Turnover. It made two phases of analyses. In the first phase of analysis, multiple regression analysis was used via SPSS 15 to test the first hypothesis on whether or not ICT applications and investments significantly contribute to the performance (measured in terms of net income) of Nigerian banks. In the second phase of analysis, Chi–square test was employed to test the second hypothesis on whether or not ICT related problems influence the performance of Nigerian banks. The study revealed that ICT investments do not contribute significantly to the profitability of Nigerian banks and ICT related problems influence the performance of Nigerian banks. Based on the findings and conclusions, the study recommended that Nigerian banks develop internal maintenance skills, invest more on latest ICT technologies that make use of biometrics as security solutions and fully maximize the opportunities available in information and communication technology.

A sales promotion or “sale” works as a branding tool. It is an effective way to stimulate demand. But to perform better and stay ahead in the competition, retailers need to understand the cause and effect relationship of sales promotion. In this paper we present the Hypothesis Testing to distinguish the mind-set of customers towards cash discount with respect to Demographic variables such as gender, family income, educational qualification.

National Science Library (Chinese Academy of Sciences). Since 2013, the IJIBM has been included into the EBSCO (Business Source Corporate Plus database), one of the largest full-text databases around the world. Since 2013, the IJIBM has been included into the ProQuest (ABI/INFORM Global) list.

Journal of Management Science, Benue State University,, 2015

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The Future of Banking Services

Abstract: Recent research has acknowledged the key role of information technology (IT) in building sustainable organizations. Organizations have implemented green strategies. However, there is limited understanding of how the sustainability process unfolds. We apply sustainability literature and Green IT literature to develop a theoretical model that explains the processes to successfully institutionalize a sustainable banking business. We found that sustainability process may be driven by bottom-up engagement with top-management ...