The investment in education creates present costs but brings benefits in the future such as increased earnings, improved health, economic growth, long life, and better service delivery in the place of work. The student expenses include but are not limited to tuition fees, books, and lodging costs which can be classified as direct costs and the opportunity cost of forgoing present leisure for expected benefits. Taking a loan from a bank requires collateral such as houses or machinery but this is ...

Accounting 

This study provides an assessment of the operationalization of Environmental Management Accounting (EMA) at Sierra Mineral Holdings Limited in Sierra Leone. Explicitly, this piece of work suggests strategies for the application of environmental management accounting systems practices that have been adopted by the management and how corporate social responsibilities are adopted. The findings of this study indicated that there is a high responsiveness to the importance and effectiveness of environ...

Accounting 

Most Tax administrations around the world have now resorted to digitalization in tax administration due to continuous technological innovation, business change, and the need to improve services, optimize operational efficiency and increase tax compliance and revenue collections. Digitalizing tax administration is creating changes in the way tax is administered and taxpayers’ compliance with the NRA. It is important to embrace the opportunities of reforming tax administration through digitalizati...

Accounting 

Purpose of the Paper: The aim of this research is to examine the contributions that publications have made to the literature on legitimacy. This presentation will also give insights into the roots of legitimacy theory as it appears in the literature, the gaps, intersections with other theories, and theory criticisms. Design/Methodology/Approach: As a reflection, this study uses a survey of the social and environmental accounting and institutional literature from a number of decades to provide li...

Accounting 

Business formation, expansion, and operations are affected as a result of tax reforms. Sierra Leone Goods and Services Tax (GST) is a modern form of sales tax, a tax on the consumption of imported and locally produced goods and services. GST is chargeable at every stage of production, distribution, and supply. GST is not a new tax in Sierra Leone, it’s a replacement of seven taxes by simplifying and streamlining indirect taxation and reducing the cost of administration of the National Revenue Au...

Accounting 

Critics of foreign aid programs have long argued that poverty reflects government failure. In this paper, I test predictions for aid effectiveness based on an analytical framework that relates aid effectiveness to political regimes. Based on a systematic review of the impact of aid on both state capacity for, and elite commitment to sustainable development, this article concludes that a better understanding of the impact of aid has the potential to directly inform practices of international deve...

Accounting 

This research focused on the Study of Causes and Effects of Cost Categorisation on Environmental Management Accounting (EMA) at Sierra Mineral Holdings Limited in Sierra Leone. Specifically, this study serves as a continuation of the previous article on environmental management accounting. It focused on the present environmental cost paid to produce environmental reports, developing a compliance strategy, and also taking a critical look at the use of knowledge management systems in environmental...

Accounting 

This study gives an assessment of the effectiveness of Environmental Management Accounting (EMA) at Sierra Mineral Holdings Limited in Sierra Leone. Specifically, this study focuses on the present environmental management accounting practices that have been adopted by the management and how risk is being assessed. The study made use of probabilistic sampling and uses a research design that caters to both primary and secondary data. The study made use of the mixed methods techniques that were der...

Environmental Economics  Risk Management  Accounting 

Considering that developed countries face a planned and developed macroeconomic economy where almost nothing is missing, as if all countries in the world had this possibility of macroeconomic development, but there are countries that still face an economy that requires a more detailed macroeconomic restructuring and development, where in these states people are faced with high unemployment, with a fiscal and monetary policy in development, where the state is forced to take on debt, whether inter...

Business Research Methods  Business Management  Accounting 

The concept of globalisation presents independent tax jurisdictions with opportunities as well as challenges. This study appraises the Nigerian tax administration in the context of globalisation effect and the incidence of profit shifting through the use of systematic conceptualisation and the use of relevant connected theories to bring out the key elements of the study. It went ahead to discuss the weaknesses and challenges faced by the Nigerian tax administration in the wake of globalisation, ...

Accounting