Abstract
It is therefore the purpose of this research to indidate on the accounting system in multinational organizations in Nigeria, its features and rations of multinational organizations. The research work intended to show how accounting irmation are produced and interpreted for decision making purposes. chapter one of this study is basically on introduction. Chapter two was based on the view of different authors; it is in this chapter that the literature review of the study was done. In this pter, the researcher articulated the concepts of accounting system in multinational anization in Nigeria. In chapter three, the researcher sets data collection. This was done iugh the distribution of questionnaire and personal interview. In chapter four all data obtained n the field survey was presented, analyzed and tested. Resources of the finding and cussion were fully presented. From the above summary, it is worthy of note that Multinational organizations are faced with a lot of challenges due to its peculiar nature. Most of these Ilenges occur due to changes in economic environment, political influence, technological iw- how and reviews of accounting systems of its existing countries. In carrying out this dy, data were collected from both primary. and secondary sources. All the questions were analyzed but three were tested using chi-square table.
declaration IV
certification v
dedication VI
acknowledgement VII
table of contents IX
list of tables x
abstract XI
CHAPTERONE
.1 Introduction 1
. 1 Statement of the Problem 2
2 Research Questions ,..,
Research Hypotheses 4
4 Purpose of the Study 5
.5 Significance of the Study 6
.6 Scope of the Study 6
CHAPTER TWO
O LITERATURE REVIEW 7
. 1 Introduction 7
.2 Principles of Accounting 9
.3 Users of Accounting Information 10
.4 Generally Accepted Accounting Principles for Multinational Organizations 11
.4.1 Application and Hierarchy of GAAP 11
.5 FASB Hierarchy 12
.6 GASB Hierarchy 13
.7 Application ofFASB or GASB by Multinational Organizations 14
.8 Organizations That Are Not Discrete Legal Entities 16
CHAPTER THREE
General Characteristics 24
Test OfHypothesis 25
Use Of Accounting Systems Of Multinational Organization Conform With
Local Standards 26
Accounting System Of Multinational Organization Have Impact On The Preparation
Of Their Financial Statement 27
Parent Company Of Multinational Organization Has Control Over The
Preparation Of The Financial Statement Oflts Subsidiaries. 28
Political Structure Of The Country [Nigeria] Affects The Accounting
Systems Of Multinational Organization 29
Accounting Systems Of Multinational Organization Involves ln The Adjusting
Of Historical Cost Of Transactions Made By The Multinational Organization. 30
Hyper Inflation Period Of The Country Affects The Accounting Systems
Of Multinational Organization 31
O Accounting Systems Of Multinational Organization Adopts The Method Of
Revaluating Fixed Assets Periodically. 32
Non Nigeria Managers/Consultants Have Different Opinion On The
Accounting Systems Of The Multinational Organization In Nigeria
CHAPTER FIVE
Summary of Findings Conclusion and Recommendation
Summary of Findings
Conclusion
Recommendations
REFERENCE
APPENDIX
OGUNKA, M (2020). CRITICAL EVALUATION OF ACCOUNTING SYSTEM·. IN MULTINATIONAL ORGANIZATIONS IN NIGERIA. Mouau.afribary.org: Retrieved Nov 24, 2024, from https://repository.mouau.edu.ng/work/view/critical-evaluation-of-accounting-system%C2%B7-in-multinational-organizations-in-nigeria
MOUAU/07/10634, OGUNKA. "CRITICAL EVALUATION OF ACCOUNTING SYSTEM·. IN MULTINATIONAL ORGANIZATIONS IN NIGERIA" Mouau.afribary.org. Mouau.afribary.org, 31 Mar. 2020, https://repository.mouau.edu.ng/work/view/critical-evaluation-of-accounting-system%C2%B7-in-multinational-organizations-in-nigeria. Accessed 24 Nov. 2024.
MOUAU/07/10634, OGUNKA. "CRITICAL EVALUATION OF ACCOUNTING SYSTEM·. IN MULTINATIONAL ORGANIZATIONS IN NIGERIA". Mouau.afribary.org, Mouau.afribary.org, 31 Mar. 2020. Web. 24 Nov. 2024. < https://repository.mouau.edu.ng/work/view/critical-evaluation-of-accounting-system%C2%B7-in-multinational-organizations-in-nigeria >.
MOUAU/07/10634, OGUNKA. "CRITICAL EVALUATION OF ACCOUNTING SYSTEM·. IN MULTINATIONAL ORGANIZATIONS IN NIGERIA" Mouau.afribary.org (2020). Accessed 24 Nov. 2024. https://repository.mouau.edu.ng/work/view/critical-evaluation-of-accounting-system%C2%B7-in-multinational-organizations-in-nigeria