International Journal of Accounting and Auditing

  • THE ROLE OF ACCOUNTING DIMENSIONS OF CORPORATE GOVERNANCE IN IMPROVING THE TAX RETURN IN EGYPT

    This research aims to identify the impact of the accounting dimensions of corporate governance on the quality of tax return, as well as their impact on tax revenues, has been used questionnaire list for conducting the field study was selected sample of auditors , academics from the Department of Accounting and Finance Managers have been tested the hypotheses of the study ,and reached a group The most important of these is that there is a relationship between the application of accounting dimensions of corporate governance and improving the quality of tax returns, as well as there is a relationship between the application of accounting dimensions of corporate governance and the increase of tax revenues.

  • LEVEL OF EDUCATION AND EXPERIENCE OF MANAGERS AS A RELATIONSHIP MARKETING VARIABLE IN THE PERFORMANCE OF SMES IN NIGERIA

    This work is on relationship marketing concept and the performance of small and medium scale enterprises in Nigeria. The objective is the provision of useful information about the understanding and usage of the relationship RMC by SMEs, and the establishment of the relationships between some management attributes and the implementation of RMC. The Research design involved the use of the two part model of the adoption and implementation of RMC. The results showed that over 80% of SMEs in the seven sampled states in Nigeria adopted and used the RMC.

  • Current Trends in Advertising Education and Professional Practice (the Nigerian Angle) Problems, Solutions and the Way Forward

    The focus of this paper will be on the historical account of the development of advertising education in Nigeria. Advertising was formerly an adjunct of marketing, before it was officially regarded as a profession, courtesy of the APCON Decree 55 of 1988. It considers the Advertising Curricula in our polytechnics and universities. The issue of the relationship between the Advertising Education and the Profession was also considered, efforts were made to highlight some of the problems facing advertising education, suggest some remedial actions. This will proffer solutions to the growth of the profession in Nigeria.

  • RELATIONSHIP MARKETING (RM) AND THE PERFORMANCE OF SMALL AND MEDIUM SCALE ENTERPRISES (SMEs) IN NIGERIA

    This work is on relationship marketing and the performance of small and medium scale enterprises in Nigeria. The major objective of this study is the provision of useful information about the awareness, understanding, acceptance and usage of the relationship marketing concept (RMC) by SMEs, and the establishment of the relationships between some management attributes and the implementation of the RMC. Our investigation was based on the formulation and the application of the two part model of the RMC. The Research design involved the use of the two part model of the adoption and implementation of the RMC, and the relationship planning and control system. The adoption and implementation variables are treated as the dependent variables that influence the level of customer satisfaction, which in turn impacts on the independent variables such as, growth in assets, profitability and sales turnover. The results showed that over 80% of SMEs in the seven sample states in Nigeria adopted and used the relationship marketing concept. The very relevant education and experience of CEOs and workers positively influence the level of the practice and tenets of relationship marketing concept. That the articulation and precise definition of a corporate mission statement based on the relationship marketing concept, and the attention to customer needs, produces customer satisfaction, loyalty, corporate success and profitability. All the stakeholders in SMEs, the employees, the government, banks, and the customers should form a win-win network, to identify, satisfy, enhance, commercialize, retain and reactivate long time customers for the mutual benefit of all.

  • IMPROVING ETHIOPIAN EXPORT REVENUE: LESSON FROM OUR EXPERIENCE AND BEST PRACTICES OF SELECTED EMERGING ECONOMIES

    Exports play a crucial role in the growth of any economy. It is an avenue for raising national income of the country. The paper was entitled with improving Ethiopian export revenue: lesson from our experience and best practices of selected emerging economies. The overall objective of this study is to analysis strength, weakness, opportunities and treats of export business in Ethiopia and evaluate selected developed and developing countries export promotion strategy, development programs, policies and practices. For attainment of broad objective the researcher adopted qualitative research approach. Secondary data used for the study was collected from printed and online internet reports through structured documentary review. Study was used sample from developing and developed countries in Africa and Asia. The sampling method this adopted was systematic sampling. The study sample determination was two folds; large know exporter in Ethiopia and counties that have better experience in export business from both economy developing and developed. The study indicates that in the sector there is number of opportunities which is important to increase the revenue of export business, one is expansion of universities and industrial parks in the nation which may solve the threat of skilled labor force for industry sector and increasing unemployment problem respectively.