International Journal of Accounting, Finance and Risk Management

Volume 6, Issue 2, June 2021

  • Accounting Treatment of Research and Development Expenditure: A Critical Literature Review

    Milton Owino, Omoro Nixon

    Issue: Volume 6, Issue 2, June 2021
    Pages: 36-45
    Received: Feb. 20, 2021
    Accepted: Mar. 17, 2021
    Published: Apr. 07, 2021
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    Abstract: Intangible investments have been found to contribute largely to value enhancement in firms and economies that spend colossus resources on them. Despite being an important component of valuation, such investments are largely ignored or given subjective treatment by the existing accounting standards and consequently, not included on firm valuation. T... Show More
  • Assessing the Significance of Auditing Small Businesses and Organisations; a Case Study of Selected Organisations in Ghana

    Dickson Akoto

    Issue: Volume 6, Issue 2, June 2021
    Pages: 46-52
    Received: Jan. 27, 2021
    Accepted: Mar. 26, 2021
    Published: Apr. 20, 2021
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    Abstract: Auditing is a necessary tool for business management; however, many small businesses and organisations ignore it. The lack of audits has caused the collapse of many of these businesses since probity and accountability are essential for the growth of businesses. The researcher, observes that small businesses lack the capacity to employ auditors, cit... Show More
  • How Mismanagement, Political Intrigues, Bad Monetary Policy and Corruption Doomed a Country

    Sarkis Joseph Khoury

    Issue: Volume 6, Issue 2, June 2021
    Pages: 53-60
    Received: Mar. 29, 2021
    Accepted: Apr. 13, 2021
    Published: Apr. 29, 2021
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    Abstract: This paper reviews the causes of the economic failure in Lebanon. It demonstrates that corruption, mismanagement of the public sector, political intrigue, and a misguided monetary policy have produced an economic calamity in the country. They turned Lebanon into one of the most indebted countries in the world and impoverished its citizenry. The Cen... Show More
  • The Contribution of Ethics to Banking Governance: An Analysis in Subsidiary Banks with Predominantly Pan-African Capital

    Ongono Amogo Tobie Nicaise, Dadem Kemgou Edouard Guilaire, Lekini Dieudonné Justin

    Issue: Volume 6, Issue 2, June 2021
    Pages: 61-68
    Received: Nov. 21, 2020
    Accepted: Dec. 09, 2020
    Published: Jun. 30, 2021
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    Abstract: The objective of this article is to contribute to a better understanding of the contribution of ethics in banking governance. The field of investigation is Cameroon. The study covers three subsidiary banks with predominantly Pan-African capital. The empirical material results from an approach marked by documentary study and the realization of semi-... Show More