Browsing by Author "ALIU, Atanda Olanrewaju"

Now showing 1 - 5 of 5
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    An Assessment of Influence of Budget Process on Budget Performance: The Experience of Kwara State
    (Taiwan Institute of Business Administration, 2011-08) ALIU, Atanda Olanrewaju; SALAM, Mudathir Olanrewaju; ABDULKADIR, Rihanat Idowu
    This study assessed the effects of budgetary process on budget performance in public sector using Kwara State as a focus. Data were collected from primary and the secondary source using structured questionnaires administered to accounting officers, budget officers and the legislators in the State. The data collected were analysed with Kruskal-Wallis estimator. The study found that the existing budget process is significantly effective to attain better performance, though stakeholders on budget implementation differ on their perceived extent of compliance showing there has not been full compliance with the application of budget process. Finally, the study recommends improving extents of compliance with budget process via organising seminars and workshops by Kwara State Government for incumbent and would-be stakeholders in budget implementation and imposing sanction to serve as deterrent against failure to comply with established budget process.
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    The effect of Financial Statements on The Economic Decisions of Primary Stakeholders in Nigerian Banks
    (The Department of Business Administration, University of Ilorin, Ilorin, Nigeria, 2011) ABDULKADIR, Rihanat Idowu; ALIU, Atanda Olanrewaju; SALAM, Mudathir Olanrewaju
    The major objective of accounting is to provide information for decision making to various users. Such information can be obtained from the financial statements of organisations. This study provides empirical evidence on the impact of the information contained in the financial statements on economic decisions of selected primary stakeholders in Nigerian banks. The four banks chosen for the study include United Bank for West Africa, First Bank, Guaranty Trust Bank and Diamond bank. Also, three user groups namely shareholders, employees and depositors were surveyed in the study. The data for the study was collected from questionnaire distributed to two hundred and forty respondents. Percentages, Z-score statistical test and ANOVA were used to analyse the data gathered for the study. The results of the analysis show that the primary stakeholders lack the ability to analyse information contained in the financial statements and also reveal further that the stakeholders do not base their economic decisions on evaluation of the bank’s financial statements. The study therefore concludes that the financial statements have no significant impact on economic decisions of primary stakeholders of the banks. Based on this, the study recommends amongst others that regulatory bodies and Nigerian banks should organise educative sessions at intervals for stakeholders to enlighten them on the importance of financial reporting to their economic decision making and to guide them on how to read and analyse information contained in the financial statements.
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    Impact of Compliance with Sustainable Development Related Accounting Standards on Financial Position and Market Value of Nigerian Quoted Companies
    (Faculty of Management and Social Sciences, Ibrahim Badamosi Babangida University Lapai, Niger State, 2011-12) KASUM, Abubakar Sadiq; ALIU, Atanda Olanrewaju; SALAM, Mudathir Olanrewaju
    The study is a follow-up to the presentation at the 16th AISDRC in Hong Kong, which among other critiques suggested that other performance indicators, besides profitability, are studied in relation to sustainability. The study and still is against the background that sustainable development practices may involve financial outflows and hence, may be an unattractive investment to managers. this present study evaluated the impact of corporate compliance to accounting standards that are deemed to enforce sustainable development practices and can, therefore, imply sustainable development practices by companies, on financial position and market value of quoted companies in Nigeria. Forty-four companies that have existed since financial reporting standardization began in Nigeria were studied over five years, using Regression statistical technique. The coefficient of determination (R2) results showed that sustainable development practices of companies relates in a very insignificant extent with better asset worth and improved market value
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    Impact of Education and Gender on Personal Income Tax Compliance in Kwara State, Nigeria
    (Faculty of Business and Social Sciences, University of Ilorin, Ilorin, Nigeria, 2013-08) SALAM, Mudathir Olanrewaju; ALIU, Atanda Olanrewaju; ABDULKADIR, Rihanat Idowu
    This study investigates the impact of education qualification and gender on personal income tax compliance in Kwara State. A questionnaire was administered to 450 respondents in the three local government areas in Ilorin metropolis. Mann-Whitney U test and analysis of variance statistical techniques were employed to analyse the data collected. The results reveal that both educational qualification and gender affect personal income tax compliance. As such, the study recommends that the Kwara State Board of Internal revenue should target the taxpayers with lower level of educational qualifications and male; with a view to directing its audit strategies in respect of the evaders and bridge the tax gap and also to create awareness about the penalty attached to tax evasion.
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    Taxpayers' Knowledge and Tax Compliance in Kwara State
    (Department of Accounting and Management, Nigerian Defence Academy, Kaduna, 2018-12) SALAM, Mudathir Olanrewaju; MUSTAPHA, Lateef Olumide; ALIU, Atanda Olanrewaju
    Tax collected constitutes a major revenue sources for any government to discharge its obligation to its citizens. However, loss of revenue resulting from non-compliance especially in a self-assessment system has been a major problem in Kwara State, Nigeria. Using proportional stratified random sampling technique, sample size of 558 members of the Kwara State Artisans Congress were chosen from the population of 68,338 registered members. Data was collected through the use of a structured questionnaire; the study applies both descriptive and inferential statistics. Simple linear regression and One-way repeated-measures ANOVA were used in testing the hypotheses of the study. Results indicate that taxpayers’ knowledge have statistically significant effect on tax compliance in a self-assessment tax system in Kwara State; and that there are statistically significant differences in taxpayers’ general knowledge, legal Knowledge and technical knowledge. The study concludes that tax compliance in a self-assessment system is influenced by taxpayers’ knowledge. The study recommended that Kwara State Government through the Kwara State Internal Revenue Service should develop new tax education programmes that would accommodate the different and diverse needs of the taxpayers.