This paper examined Taxation as Source of Revenue Generation in Local Governments, Nigeria which covers a period of 5years (2013-2017). The researchers' adopted a descriptive and empirical case study approach using secondary data. Findings revealed that some of the potential sources of revenue are completely neglected by the local government authority and also finds out that civil servants constitute the highest source of tax revenue in form of PAYE to the local government. Also, it shows that taxation in no doubt have impacted the economic development of Nigeria in general. Based on this study, it is recommended that periodical training of tax officials should be introduce by the government to maintain high generation of tax revenue and the system deserves autonomy that will enable it to hire the right quality of staff and equipment that it deserves to make it function effectively.

No abstract

No abstract

It has become a general perception that studies in Accounting Theory, though an essential part of accounting research is gradually becoming extinct. While globally, there is a dearth of studies and researches on accounting theory, in Nigeria, such studies are literally almost nonexistent. Hence, the motivation for this study to explore the neglect of accounting theory in current academic research in Nigeria. To achieve the objectives of this study, the researchers employed case study method of research, adopting the Department of Accounting, in one of the private Universities in Nigeria as a study area. Analyzing the result of the survey, critical findings revealed among others, that factors such as Methodology, Social, Resources, Technology and Regulatory issues are the causes of neglect of accounting theory in Nigeria’s Academic Area. It is recommended among others that there should be development of electronic databases of accounting researches to ease the data gathering difficulties, as well as making research and seminars in accounting theory compulsory for accounting students to stimulate interest in accounting theory in other to develop capacity and avoid extinction.

The study was about the impact of accounting theory and practice on performance of large scale business in Nigeria. The objective of the study was to examine the effect and usefulness of accounting theory and practice on financial performance of large firms. The research was carried out, using Coscharis Group Limited as the case study. Primary Data was collected through simple random sampling and using self-administered questionnaires for 20 respondents. Secondary Data was gotten from the company's annual reports on return on equity for the period 2014-2016. The primary and secondary data were consolidated for analysis. Multiple Linear Regression was used to analyze the data to test for the relationship between the accounting theory and practice variables (Positive Accounting Theory(PAT), Financial Reporting(FR), Auditing Practice (AP) and Budgeting) and Financial Performance(Return on Equity). Findings revealed that accounting theory and practice have significant relationship with the financial performance of large companies in Nigeria. It further shows that variables of accounting practice have significant effect on financial performance of large firms in Nigeria. It is recommended that quoted and unquoted organizations should ensure there is consistency in the accounting theory and practice adopted in preparation of their records to enhance stability in their financial performance.