Mr. Whyte
UNIVERSITY OF ADO-EKITI
INTERNATIONAL JOURNAL OF ACCOUNTING
VOLUME 1, NUMBER 1, 2002
A Publication of
THE DEPARTMENT OF ACCOUNTING
FACULTY OF MANAGEMENT SCIENCES,
UNIVERSITY OF ADO-EKITI
UNIVERSITY OF ADO-EKITI INTERNATIONAL JOURNAL OF ACCOUNTING
Editor-in Chief:
Professor C.S.Ola
Managing Editor:
Dr. H.T. Iwarere
Associate Editors:
Mrs. A.R. Agbaje
Mr. Awe. I.O.
Mr. Osekita
Mr. Adesina
Editorial Board:
Prof. F. Kayode
Prof R.O Anao
Prof. I.I. Ihimodu
Prof. I. Oribabor
Prof. D.C. Uguru-Okorie
Dr. A.A. Owojori
Dr J.A. OIoyede
Dr. J.A. Olaogun
Dr. M.L. Nassar
Dr. J.O. Ohijide
Dr. S.A. Adebola
Dr. Bamiduro
Business Manager:
Mr. F.A. Baiyewu
Mr. Oluwakayode
Mr. O. Aduwo
Subscriptions
Volume 1. No. l:
Personal: Nigeria N300. Rest of the World $20
Library & Institutional: Nigeria N350. Rest of the world $25
Students: Nigeria N300, Rest of the world $15
A PUBLICATION OF THE DEPARTMENT OF ACCOUNTING, FACULTY OF MANAGEMENT SCIENCES, UNIVERSITY OF ADO - EKITI, NIGERIA.
UNIVERSITY OF ADO-EKITI
INTERNATIONAL JOURNAL OF ACCOUNTING
VOLUME 1, NUMBER 1,2002
Contents
1. Widening the Revenue Base of Ekiti State Prof. C.S. Ola……………………………………………… 1
2. The Hindrances of using the Original Cost Method To Depreciate Manufacturing Assets in An Inflationary Environment Dr. H.T. Iwarere & A.R Agbaje (Mrs.)…………………. 11
3 An empincal Analysis of the Variations in Financial Resources Utilization Efficiency in the Health Care Delivery System of Lagos State – A Socio-Economic Perspective Dr. S.A. Adebola……………………….. 18
4. Effects of Accounting Theory and Regulation Framework on Nigerian Accountants Dr. A.A. Owojori………………………………………….. 28
5. A Development Group Model for Bank Forecasting Dr. (Mrs.) S.L. Adeyemi…………………………………………….. 37
6. Tax Incentives As Investment Catalyst in the Manufacturing Business. F.A. Bayewu & Agbaje A.R. (Mrs.)………………………………. 47
7.
INTERNATIONAL JOURNAL OF ACCOUNTING
VOLUME 1, NUMBER 1, 2002
A Publication of
THE DEPARTMENT OF ACCOUNTING
FACULTY OF MANAGEMENT SCIENCES,
UNIVERSITY OF ADO-EKITI
UNIVERSITY OF ADO-EKITI INTERNATIONAL JOURNAL OF ACCOUNTING
Editor-in Chief:
Professor C.S.Ola
Managing Editor:
Dr. H.T. Iwarere
Associate Editors:
Mrs. A.R. Agbaje
Mr. Awe. I.O.
Mr. Osekita
Mr. Adesina
Editorial Board:
Prof. F. Kayode
Prof R.O Anao
Prof. I.I. Ihimodu
Prof. I. Oribabor
Prof. D.C. Uguru-Okorie
Dr. A.A. Owojori
Dr J.A. OIoyede
Dr. J.A. Olaogun
Dr. M.L. Nassar
Dr. J.O. Ohijide
Dr. S.A. Adebola
Dr. Bamiduro
Business Manager:
Mr. F.A. Baiyewu
Mr. Oluwakayode
Mr. O. Aduwo
Subscriptions
Volume 1. No. l:
Personal: Nigeria N300. Rest of the World $20
Library & Institutional: Nigeria N350. Rest of the world $25
Students: Nigeria N300, Rest of the world $15
A PUBLICATION OF THE DEPARTMENT OF ACCOUNTING, FACULTY OF MANAGEMENT SCIENCES, UNIVERSITY OF ADO - EKITI, NIGERIA.
UNIVERSITY OF ADO-EKITI
INTERNATIONAL JOURNAL OF ACCOUNTING
VOLUME 1, NUMBER 1,2002
Contents
1. Widening the Revenue Base of Ekiti State Prof. C.S. Ola……………………………………………… 1
2. The Hindrances of using the Original Cost Method To Depreciate Manufacturing Assets in An Inflationary Environment Dr. H.T. Iwarere & A.R Agbaje (Mrs.)…………………. 11
3 An empincal Analysis of the Variations in Financial Resources Utilization Efficiency in the Health Care Delivery System of Lagos State – A Socio-Economic Perspective Dr. S.A. Adebola……………………….. 18
4. Effects of Accounting Theory and Regulation Framework on Nigerian Accountants Dr. A.A. Owojori………………………………………….. 28
5. A Development Group Model for Bank Forecasting Dr. (Mrs.) S.L. Adeyemi…………………………………………….. 37
6. Tax Incentives As Investment Catalyst in the Manufacturing Business. F.A. Bayewu & Agbaje A.R. (Mrs.)………………………………. 47
7.