June 2020

The challenges affecting tax collection in Nigerian informal economy: Case study of Anambra State

The Federal and State Governments might not be able to provide infrastructural development for its citizens, if the citizens do not pay tax. Successive government officers and tax administrators in Nigeria have come up with different programs on how to increase tax collection. Each of these programs has been unsuccessful due to lack of accountability, poor awareness and publicity, and poor implementation. Recently,...

Author(s): Nobert Osemeke, David Nzekwu and Robert O. Okere  

June 2020

Role and contribution of administrative accounting to small and very small businesses

The aim of this work is to study the main factors that influence the collaboration between the firm and a cost specialist. The paper highlights key aspects of administrative accountings activities performed by Small and medium enterprises (SMEs) and factors that differentiate them due to their nature and small size.  Empirical research was conducted through questionnaires to Greek small and micro (very small)...

Author(s): Karagiorgos A., Gaitanaki Alexandra, Ignatiou O. and Terzidou A.