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UNIVERSITY OF THE GAMBIA

(School of Business and Public Administration)


Department of Economics & Management Sciences

ACCOUNTANCY DEPARTMENT

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Contents
Title Page No.
1. Meaning of Dissertation………………………………………………….……………….03
2. Process of Project Selection & Submission……………………….………………03
3. General Framework of Dissertation……………………………….…………………05
4. General Structure of Dissertation…………………………….…….………………..06
5. Format of Dissertation Report……………………………………….…………………07
6. Methodology…………………………………………………………………….……………..09
7. Presentation & Analysis of Data…………………………………….…………………10
8. Discussion Result & Conclusion…………………………………….…….............. 12
9. Appendix 1: Prototype of Title Page……………………………………............. 13
10. Guidelines for the assessment of the dissertation…………….……………14
11. Guidelines for the synopsis……………………………………………….……………15
12. References/Bibliography ……………………………………………………………….16
13. Research Ethics ……………………………………………………………………………..18
14. Applications of Research in Accounting …………………………………………19

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MEANING OF DISSERTATION

A Dissertation is a written thesis, often based on original research. This


research is usually an advancement of a new point of view or any raw idea. An
important aspect of a dissertation is the detailed and full of meaning analysis
of a chosen subject, area a topic, or a problem. It explores, examines and
validates a new idea.
A dissertation can be from a sector / economy/ specialized area or government
specific. It starts with the problem identification and ends with the
recommendations and researched solutions.

RELEVANCE OF DISSERTATION

The dissertation is usually a requirement for an advanced academic degree. To


complete a Bachelor of Science degree in Accountancy, every student has to
submit an independent research report on his specialized/ Chosen area. It
forms a necessary part as partial fulfilment of the degree.

PROCESS OF PROJECT SELECTION AND SUBMISSION:

1. Choosing a topic of research

A project is a written thesis on any chosen subject. It starts with the selection
of the area of study, deciding about the relevant topic of study through
extensive preliminary research, coming out with the current/ possible research
problem, doing an extensive research on the same, validating your ideas and
solutions and making final feasible recommendations.
The success of the project is highly dependent on the chosen area and
subsequent topic. The clarity on the topic gives us a clear pathway for
furthering our research on the right track.

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2. Once the dissertation topic is decided, the next step is to prepare
SYNOPSIS/PROPOSAL of your research report. To know how to make a
synopsis, refer to the guidelines of Synopsis Appendix-2.

3. Once the synopsis is approved by the concerned faculty supervisor, the


approval will signal the beginning of the research work proper. Only after the
approval you can proceed further to complete your Project Work. He/She may
also ask you to resubmits the Synopsis if not satisfied with the Work, or the
proposed or is not relevant to the topic/area, it is not an original work or
insufficient.

4. After completing the Project Work, Students need to submit the Project
Report (min 30-50 Pages) in Hard Copy with Spiral Binding, for the Final
Evaluation. It should also be noted that Soft Copy should be submitted
alongside.

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1. GENERAL FRAMEWORK OF DISSERTATION

Basic Formatting and Grammar Rules

i) While the majority of the research proposal is written in the present and
future tenses, the reporting of research reviewed is the past tense (when the
research has already been done).
ii) A paragraph must have two sentences. It cannot only have one.
iii) A situation that continues or is still occurring in the present is written in the
present tense.
iv) Do not use “I” or “you”. All writing must be written in the third person. If it
is necessary to refer to you, then refer to yourself as “the researcher”.
v) Direct quotations (more than 40 words or four typed lines) should be
enclosed in quotation marks and the specific page number from the source of
the quotation included in the citation.
vi) Do not use colloquialisms, such “good to go”, “picking up the slack”, or
other phrases or wordings. Be as precise as possible with word choices.
Imprecision allows multiple choices for interpretation, which is not desirable.
vii) Use multiple ways to cite someone when not quoting. Words to use include
“stated”, “posited” (if it is a proposed theory or viewpoint), “said”, “found” (if
research), suggested (similar to posited), though there are others.
viii) For the proposal, what will be done should be in the future tense, while
past research that has been cited is stated in the past tense.
ix) A situation that continues is written in the present tense. For example,
“Education, today, with the advent of the “No Child Left Behind” Act, relies
more on technology through online testing than ever before.”
x) The methodology and findings in the final dissertation are written in the past
tense, since the study has been done, at that point.

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2) General structure of the Dissertation
The following outline is indicative of the overall structure of a dissertation.
Clearly it will have to be adapted to the particular study you have carried out.

Cover Page

Title Page

Dedication

Declaration

Certification/Approval Page

Abstract

Acknowledgements

Table of Contents

List of Tables

List of Figures

CHAPTER 1 Introduction

CHAPTER 2 Literature Review

CHAPTER 3 Research Methodology

CHAPTER 4 Presentation, Analysis and Interpretation of Data

CHAPTER 5 Summary, Conclusion and Recommendations

References

Appendices

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3) Word Length
The typical length of the dissertation is 6,000-10,000 words. This length is
exclusive of title and contents page, figures, tables, appendices and references.
4) Plagiarism
Plagiarism, that is, the wilful representation of another person’s work, without
the acknowledgement or the deliberate and unacknowledged incorporation in
a student’s work of material derived from the work (published or otherwise) of
another, is UNACCEPTABLE and will incur the penalty of outright failure. We
have software available to check Plagiarism.
5) Dissertation plan
It is recommended that the students should have a synopsis/dissertation plan
to guide them right from the outset. Essentially, the synopsis/dissertation plan
is an outline of what the student intends to do, chapter wise and therefore
should reflect the aims and objectives of the dissertation in detail along with
detailed bibliography and critical review of literature.
6. Planning the Dissertation (This entails the following)
Selecting a topic for investigation.

Establishing the precise focus of the study by deciding on the aims and
objectives of the dissertation, or formulating questions to be investigated.
Consider very carefully what is worth investigating and its feasibility.

Drawing up initial dissertation outlines considering the aims and objectives of


the dissertation. Workout various stages of dissertation

Devising a timetable to ensure that all stages of dissertation are completed in


time. Your dissertation will be reviewed and evaluated by the Amity
University’s Examiner.
It is advisable to start writing as soon as possible. Do not worry if you feel that
your material is not good enough, almost all early material is weak at the
beginning. Starting to write at an early stage will enable your supervisor to see
what direction you are taking, where your weaknesses are and give you
constructive advice and you will gain confidence from this feedback.
7. The Role of Your Dissertation Guide / Examiner
Give possible directions for the study and advice on aims and objectives
Suggest some general areas of research for consideration and where possible,
any examples of current research relevant to the topic.

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Examine written work and provide constructive criticism. It is not the
responsibility of the dissertation guide to correct spelling mistakes, etc. other
than to point out these are present: nor is it the duty of the dissertation guide
to organize the presentation content of the work, although advice may be
provided if enough work has been submitted.
Make student aware of inadequate progress or any other facts which could
impede the completion of a successful piece of work.
8. FORMAT OF A DISSERTATION REPORT
a. The Synopsis
A synopsis should provide an overview of your study in all its aspects. It should
be around 500-800 in words and should answer the following questions.
What does this research set out to do and why?
How did it seek to do it?
What are the general findings?
What do these suggest?
What conclusions are reached?
What are the implications of these?
Synopsis to be submitted will be strictly as per the guidelines. Guidelines for
writing synopsis is attached as Appendix 2 in this handbook.
b. Acknowledgements
In these sections you should express thanks to those who assisted you in your
research. These should be kept to a minimum and include academic
supervisors and people who participated in the fieldwork, any funding bodies
and probably family, friend or relative.
c. Introduction
In the introduction you should introduce the reader to the background of the
study and the nature of the problem being considered. It should therefore set
the study in context explaining why this study is important, highlighting
significant issues, problems and ideas. The aim and objectives should be stated
clearly.
d. Literature Review
In the process of creating the work it is very important to pay attention to the
dissertation literature review in order to prove your paper’s accuracy.
Dissertation literature review is a register or summary of used resources
related to the topic of the dissertation project. Here are a few guidelines you
should follow during the dissertation literature reviews writing stage.
In a dissertation a student is expected to provide a critical review of the
existing literature (published and unpublished) on the research area being
investigated. This does not mean that you have to indicate every book and
article that has been written on the subject but anything you read should be
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referenced appropriately. Nevertheless your review should indicate that you
have studied existing and recent work in the field. The Harvard System
(author/date) of referencing should be used. The literature review should be:
Relevant: Literature used should support your arguments relating to your
research question and aim and objectives of the study. It should uphold
methodology. In some cases you may need to discuss literature review and its
relationship to methodology in a separate chapter.
Up-to-Date: Recent literature (not older than five years) is recommended
unless you are referring to classical works in your field of study. Sources used
have to be in their majority primary sources, secondary referencing may be
used.
Comprehensive: Demonstrate that you have read extensively without being
over inclusive. Develop your ability to employ summary statements and to
synthesize.
Use evidence: A literature review in this sense is just like any other academic
writing research paper. Your interpretation of the available sources must be
backed up with evidence to show that what you are saying is valid.
Be selective: Select only the most important points in each source to highlight
in the review.

The type of information you choose to mention should relate directly to the
review’s focus, whether it is thematic, methodological, or chronological.
Use quotes sparingly: The survey nature of the literature review does not
allow for in-depth discussion or detailed quotes from the text. Some short
quotes here and there are okay; though if you want to emphasize a point, but
if you find yourself wanting to put in more quotes, check with your instructor.

Summarize and synthesize: Remember to summarize and synthesize your


sources within each paragraph as well as throughout the review.

Keep your own voice: While the literature review presents others’ ideas, your
voice should remain front and centre.

Use caution when paraphrasing: When paraphrasing a source that is not your
own, be sure to represent the author’s information or opinions accurately and
in your own words.

Now after you get draft in hand? The first thing is to revise. Spending a lot of
time revising is a wise idea, because your main objective is to present the
material, not the argument. So check over your dissertation help reviews again
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to make sure it follows the assignment and/or your outline. Then just as you
would for most other academic forms of writing, rewrite or rework the
language of your review so that you’ve presented your information in the most
concise manner possible. Be sure to use terminology familiar to your audience;
get rid of unnecessary jargon or slang. Finally, double check that you’ve
documented your sources and formatted the review appropriately for your
discipline.
9. Methodology

The purpose of this chapter is to indicate what you actually did in your
research so that your reader may evaluate the design procedure and findings
of your study. The methodology section should be well-structured, written in
concise, matter-of-fact manner and should provide answers to the following
questions - What actually happened - How? - To whom- With what result? -
How were problems dealt with? Approach to data?
The following is an outline of the Methodology Section
Review of Data Collection Methods
- Why were the data collection methods you chose the best suited to fit your
research question?
Secondary Data
- What secondary data was used? How does it feed into the current research?
Primary Data:
- A detailed description of research conducted, design of the tool, description of
fieldwork, you also need to mention any specific procedures used.
Criteria for Sample Selection
- Number of total sample, characteristics of sample and method of selection
Pilot Study
- To whom was the study administered, what changes were made to the
research tool
Methods of Analysis-
- Briefly explain how you propose to analyze the data, if computer software is
going to be used, a description of the type of software has to be included.
Limitations
- What were the limitations of this study and how did you overcome these
limitations?

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10 Presentation and Analysis of Data

In the presentation of data you are to present the major findings of your
research in a summarized form and the details of the analyses which have
been performed. The content and style depend on the nature of the research
method chosen, but in the case of both quantitative and qualitative studies,
the object is to present the data collected to answer the research questions.

10.1 Presentation and Analysis of Qualitative Research

10.1.1 Presentation of data is mainly descriptive and this is usually presented


in a chronological order.
10.1.2 Analysis of data is conducted through the identification of themes. The
research tools in qualitative research include open-ended descriptions,
transcripts of interviews, essays and observations. These produce a mass of
data which sometimes can be difficult to sift. A useful way to process this data
is to keep the research question(s) in mind, to read through the data a couple
of times until particular issues or themes present themselves. These can be
suggestive of a structure for presenting the descriptive data.

10.1.3 Evidence is usually in form of quotations from the subjects being


studied, discussions of people involved, illustrations, photographs – the
variations are unlimited.
10.1.4 You may find that there is evidence of difference of opinion. Include
variations in opinion and describe poles of belief. These add richness to
qualitative research.

10.2 Presentation and Analysis of Quantitative Research

10.2.1 As a preliminary to working out results, any test given must be scored,
data inputted into the appropriate computer programme and additional
material gained from the sample must be sorted out. This is often purely
mechanical work, and it takes time but must be done accurately.
10.2.2 The data presented must not be in their raw form (this is placed in the
Appendices). The only time you would ever describe data on individual
subjects is when you have done a case study.
10.2.3 In this section, the task is to summarise data meaningfully, through the
use of descriptive statistics. These include mean scores, medians, ranges,
standard deviations, correlation coefficients.

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10.2.4 Visual presentation is very important in quantitative research. Graphs,
tables, histograms, bar graphs are simple ways in which to present condensed
data but they are also very effective.

11. Discussion of Results and Conclusions

11.1 This chapter should draw together all the issues of the research and link
back to the aim and objectives which were outlined in the Introduction and
Methodology. Have the aims set at the beginning been met? If not, why not?
11.2 Evaluate how your findings bear on issues or points raised in the
Literature Review.
11.3 What are the implications arising from the findings. Be careful with your
generalisations and your interpretations. Recommendations should be based
on evidence.
11.3 Do you have suggestions for future research in this area?

12. References
Full details of all the books and journal articles cited or referenced throughout
the dissertation should be included in this chapter. A reader should be able to
identify the exact source and refer to it directly. The Harvard method of
referencing is the recommended system.
13. Appendices
The Appendices should include selective, supplementary material which is
distracting when placed in the main body of text. Only material which is
necessary for a full understanding of your study should be included. These
include important forms, questionnaires or interview schedules, description of
equipment or settings, tables and lists of data supportive of the study.

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Appendix1:-Prototype of Title Page

Title

(Subtitle)

(Student’s name and Matriculation Number)

A dissertation submitted in partial fulfillment of the requirements of


Bachelor of Science Degree in Accountancy
at the

Department of Economics and Management Sciences

School of Business and Public Administration

The University of the Gambia

Month Year

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Evaluating the dissertation, faculty guide will consider the following aspects:
1. Clear statement of the objective or objective(s)
2. Practical relevance of the objectives and methodology to the business
world/economy
3. Sufficient background reading and review of the available literature critically
by the student.
4. Development of an appropriate analytical framework for addressing the
problem at hand.
5. Collection of suitable information / data.
6. Appropriateness & relevancy of the techniques employed by the student to
analyze the data / information
7. Valid conclusion drawn or not.
8. Layout of the written report.

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Appendix 2: Guidelines for Synopsis
The synopsis is a brief out line (about four A-4 size pages or 800 words is the
maximum limit) of your future work.
A synopsis must have the following headings:
a) TITLE: Should reflect the objectives of the study. It must be written after the
whole synopsis has been written so that it is a true representative of the plan
(i.e. the synopsis).
b) INTRODUCTION: Should contain brief background of the selected topic. It
must identify the importance of study, its relevance and applicability of results.
It must clearly state the purpose of the study.
c) OBJECTIVES: Objectives are statements of mentions. They inform the reader
clearly what the student plans to do in his/her work. The must identify the
variables involved in research. Objective should be sufficiently specific,
measurable, achievable, relevant and time bound
d) MATERIAL AND METHODS:
e) STUDY DESIGN: Mention the name of the appropriate study design.
SETTING: Name and place where the research work is to be conducted.
DURATION OF STUDY: How long will the study take with dates.
SAMPLE SIZE: How many persons will be included. If there are groups how
many per group?
SAMPLING TECHNIQUE: Type of sampling technique employed.
SAMPLE SELECTION:
Inclusion criteria: on what bases will persons be included in the study.
Exclusion criteria: On what bases will persons be excluded from the study.
DATA COLLECTION PROCEDURE: A detailed account of how the student will
perform research; how s/he will measure the variable. It includes:
Identification of the study variables
Methods for collection of data
Data collection tools (proforma/questionnaire)
f) DATA ANALYSIS PROCEDURE: Relevant details naming software to be used,
which descriptive statistics and which test of significance if and when required,
specifying variables where it will be applied.
g) DATA COLLECTION INSTRUMENT:
The student must attach, as an annex, the proforma or questionnaire with the
help of which he/she intends to collect data. The proforma / questionnaire
must match the objectives and must not contain irrelevant sections like
inclusion and exclusion criteria etc.

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h) REFERENCES/BIBLIOGRAPHY
In order to provide the reader with sufficient documentations of supporting
statements of faces from contributions of earlier writers, the researcher uses
references, footnotes and bibliographies. References and footnotes are used at the
end of chapters and bibliography appears only at the end of the research report.

1 Styles of Referencing used in Research Report


There are two widely-used styles of referencing used in research reporting. These
are:
(i) The American Psychological Association (APA) method often called
Harvard style.
(ii) The Kate Turabian style often referred to as the Chicago style.

1.1 The American Psychological Association (APA)


In reporting an author’s contributions in the text using the APA style, the author’s
name, date of publication and possibly, page number of the statement being
referred to be stated. Examples:
(i) Some of the factors cited as causes of Gambia’s small scale
entrepreneurs’ poor record keeping is lack of knowledge and
willingness (Lamin and Sama, 2015).
(ii) Tumani (2014:17) stressed the need for better corporate governance in
the Gambian banking industry to protect stakeholders’ interest.
(iii) Preparers of financial reports tend to be divided over the relative causal
importance of the two sets of factors. Some stress the distinctively
statutory provisions of CAMA 2004 Cap C20 LFN 2004 (Umar, 2000;
Auwal 2007; and Joseph, 2012) and while others, such as Tabawa
(1992, 1970), Khalil (2001) and Maimuna and Musa (2009, 2012) give
more weight to GAAPs, SASs, IASs and IFRSs.

These three examples illustrate the APA style of referencing. In each case either
the author and date of the publication, or the author, date of the publication and
page number of the statement(s) being referred to, are cited or authors’ names are
arranged according to years of the publications. Example (1) is a single-author
referencing. Examples (2) and (3) illustrate multiple-author referencing used
directly in the statement about the texts being referred to and end of statement
referencing.

All are various styles of APA reporting, and have three main advantages:
(i) They enable the reader to see immediately not only the author of the
statement being referred to but also the date and page number of the
publication from which the statement was drawn.

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(ii) This method helps the writer to alphabetically arrange the author’s
names at the end of the chapter.
(iii) It is an easy and elegant way of referencing.

1.2 Kate Turabian (Chicago) Style


As we mentioned earlier, the primary purpose of referencing is to enable the
reader know the source of any borrowed statements or facts in the text of the
report. If the reader wishes to challenge the statements or facts or if he wishes to
read more about the information from which they were drawn, he may easily refer
to the sources.

Footnotes are one method of referencing which appears at the foot of the page on
which the statements they refer to are written. In footnoting, every supporting
statement or fact is numbered and at the foot of the same page, details of sources
(the author, the book/journal, publishers, date of publication and page numbers)
are stated. This means that there can be as many such footnotes as there are
references made about sources on any particular page. In fact, this type of
arrangement is cumbersome, inelegant and time wasting. It creates problems for
both the writer and the typist who has to do some intricate arrangements on every
page in order to accommodate numerous footnotes.

It was because of these problems of footnoting that Kate Turabian suggested a


method of ‘footnoting’ which would eliminate the drudgery of complex
arrangements of footnotes on the main text on each page. In this method which
she called end-of-chapter referencing, she suggested that:
(i) Instead of having footnotes on every page of the text, every supporting
statement or data could be numbered consecutively.
(ii) At the end of the chapter all the numbered statements could be noted
according to the numbering and their sources given in a referencing
fashion.

By the use of either APA or Turabian styles, footnoting is no longer necessary


except where the writer wants to make an on-the-spot explanation of a very
important statement which in his own judgment would enable the reader follow
closely, his line of argument. In other words, footnotes are used sparingly.
However, whether APA or Turabian style is used in the text, the sources are
reported and arranged in a particular fashion at the end of each chapter.

I) BIBLIOGRAPHY
A bibliography is a list of all works (journals, books, magazines, etc.) which the
author used, whether such works were actually referred to in the main text or not.
A bibliography must appear at the end of the project and in fact a bibliography is

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always the last portion of the project. A bibliography looks like end-of-chapter
references but differs from them in the following ways:
(i) A bibliography appears only once in the entire work and at the end of
the project. End-of-chapter references appear at the end of every
chapter.
(ii) In a bibliography, all the works consulted by the author are arranged. In
end-of-chapter references, all works that are consulted and actually
cited in the work are presented.

J) RESEARCH ETHICS
Research ethics are issues bordering on the morality of the researcher and the
quality of the research report.

1 Ethical Research Issues


(i) The researcher should be competent on the topic or area of his/her
research
(ii) Literature should be adequately and critically reviewed to find out
whether intended research has not been done already, with a view to
preventing objectionable duplication.
(iii) Plagiarism, which implies the use of other’s data or idea without
acknowledgement or permission, must be avoided.
(iv) Falsification of results must in its entirety.
(v) Avoid any harm to the respondent, be it physical harm, harm to
respondents’ development, loss of self-esteem, stress and inducing
respondents to perform reprehensible acts.
(vi) There should be informed consent of the respondent in the
administration of data collection instrument. It is unethical to use
information received in confidence in a research.
(vii) There should be no invasion of respondents privacy
(viii) Deception should not in any way be involved in the conduct of research.

2 How Researchers Protect the Goodwill of the Research Subjects


(i) The identity of the respondents must be kept confidential.
(ii) The respondents should be approached with questions that are relevant
to what they do for answer.
(iii) The respondents should be given free chance to respond to the
questions or enquiry, and are not to be influenced in any way for
comments on the research.
(iv) Correct results obtained from the respondents are to be presented and
analyzed and falsification of results must be avoided in its entirety.

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Applications of Research in Accounting
Research can be applied to any field of accounting. In Auditing, for example,
research can be applied in assessing the adequacy or otherwise of internal
control system in safeguarding against errors and fraud or in ensuring/enhancing
efficient management of financial resources. Similarly, research can be applied
to determined/assessed/appraised the role of accounting in enhancing financial
accountability, the role of internal control or internal auditors in enhancing
compliance with due process, or the relevance of audit reports in investment
decisions, among others.

In taxation, research can be applied to investigate the revenue generation and


tax evasion at the three tiers of government, the federal, state and local
government; or to assess the cost of governance and revenue assurance
mechanism at federal, state or local government level; or to assess the
contributions of IGR to revenue generation at states and local government level;
or to assess prudence, transparency and accountability in revenue
administration; or to carry out an impact assessment of PITA 2011 on IGR at
states level, among others. Similarly, in finance, research can be extensively
used in financial planning and forecasting, cost-benefit-analysis, capital
budgeting, credit collection policies and their impact on cash flows, etc.

Research can therefore, be applied in every aspect of accounting, including


public sector accounting, forensic accounting, environmental accounting, oil
and gas accounting, corporate finance, investment and capital market studies,
accounting ethics, accounting theory and GAAPs, corporate governance and
corporate social responsibility accounting, financial reporting and accounting
regulations, entrepreneurship accounting, accounting for the extractive industry,
among others. Thus, it can be said that, invariably, every accountant is a
potential researcher and every problem in accounting call for research.

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LIST OF SOME ACCOUNTING AND FINANCE PROJECT TOPICS

1. A Study into the Challenges of Income Taxation in Gambia


2. The Role of Ratio Analysis in Business Decisions in Gambia
3. Budgeting and Budgetary Control in Business Organization.
4. An Appraisal of IFMIS in the Public Sector (A Case Study of Accountant
General Department)
5. The Impact of Public Accountant in the Implementation of
Accountability, Probity and Transparency in the Civil Services of Gambia
6. Taxation and its Effect on the Gambian Economy
7. The Role of Internal Control Measures in the Prevention of Fraud and
Operational Errors in Gambian Firms
8. Assessing the Role of Accounting Concepts and Conventions in the
Preparation of Financial Statements
9. The Impact of Internal Control System on Revenue Generation
10. Appraisal of the Economic Implication of Electronic Banking in Gambian
Banks (A CASE STUDY OF GUARANTY TRUST BANK)
11. Corporate Governance and Financial Performance of Banks: A Study of
Banks in Gambia
12. Problems and Prospects of Small and Medium Enterprises in the Gambia.
A CASE STUDY OF BANJULINDING VEGETABLE GARDEN.
13. Impact of Population Growth on the Gambian Economy (2003 -2013)
14. The Prospects and Challenges of the Manufacturing Sector in Gambia
15. The Role of Commercial Banks in Economic Growth in Gambia
16. Assessing the Challenges of Tax Revenue Mobilization in Gambia
17. A Study into Credit Availability and Its Impact on Small Businesses in
Gambia
18. The Role of Insurance in the Economic Development of Gambia
19. A Study into the Challenges of Taxation in Gambia
20. The Impact of Tax Reforms on Investment Decisions in Gambia
21. The Assessment of the Role of Insurance in Economic Development of
Gambia (A Case Study of Takaful Insurance Company Ltd)
22. Economic Impact of Taxation on Small Businesses in Gambia
23. Employee Benefit and Its Effect on Organizational Performance
24. The Impact of Entrepreneurship on the Economy of Gambia
25. Using Accounting Ratios to Assess the Performance of an Organization
26. Financial Literacy among Gambians
27. A Study into the Independence of Auditor
28. The Impact of Microcredit on Poverty among Rural Women
29. Risk Management Practices in the Banking Sector of Gambia
30. Role of Entrepreneurship in Economic Development of Gambia
31. Impact of auditing in government parastatals

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32. Internal audit: a tool for management control
33. The auditor as an indispensable part of a profitable business organization
34. The impact of accounting on bank lending decision
35. Fraud management in the Gambia financial system
36. The effects of credit management on liquidity position of a manufacturing
company
37. Auditing as an instrument for ensuring accountability
38. Cost-volume-profit analysis as a management tool for decision making
39. Ratio analysis as a bank lending tool
40. Implication of accounting as an internal control mechanism in the
government ministries
41. Audit report and its impact on the activities of business organization in
Gambia
42. The problem of flooding of accountants in the job market
43. The challenges of management accounting and leadership in a distressed
company

44. The role of accounting in national development

45. The role of a statutory auditor in controlling fraud in government owned


establishment

46. The administration of VAT in Gambia

47. The role of auditors in computerized accounting systems

48. The usefulness of accounting standards in the preparation of financial


statements

49. The use of computer in recording accounting information, problem and


prospects

50. Banking lending policies and recovery procedure in Gambia

51. Impact of Microfinance on Poverty Alleviation:


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52. Does Microfinance Reach The Poorest? Empirical Evidence of Programme
Outreach from Rural Gambia

52. Impact of Microfinance on Living Standards, Empowerment and Poverty


Alleviation of Poor People:

53. Impact of microfinance on child labour.

54. Role of micro financing on women’s empowerment.

55. Micro financing part in national savings.

56. Impact of microfinance on rural poor household income.

57. Effects of microfinance in developing agricultural countries.

58. Impact of global recession on micro financing institutions.

59. Micro financing in improving of national economy.

60. Effect of micro financing in third world countries’ industrial sector.

61. Effect of micro financing in disaster mitigation.

62. Measuring social acceptance of micro finance institutions.

63. Micro financing compared to the interest based banking sector.

64. Micro financing in uplifting social class.

65. Role of micro finance in developing small medium enterprise (SME)


businesses.

66. Effects of micro financing on environmental sustainability.

67. Does micro finance provide only an illusion for poverty reduction?

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