IOSR-JBM   Volume-21 ~ Issue-8 ~ Aug-2019

Abstract: In the midst of divergent scholastic views about the determinants of performanceby SMEs across different disciplines. This paper provides empirical evidence about the influence of accounting practices on the performance of SMEs operating in AkwaIbom State, Nigeria.The study was to examine the contributions of accounting practices to the well-being of SMEs.A sample of SMEs operating in AkwaIbomState was surveyed. In addition to examining their financial statements, a structured questionnaire was used fordata collection. The data collected were analyzed using mean scores and mean score percentages; and regression analysis was adopted for the estimation of the model formulated.The result of multiple regression analysis revealed a joint significant positive relationship between............

Keywords: Inventory management practices, Cash management practices,Tangible non- current assets management practices,Return on Capital Employed.

[1]. AkwaIbom State Ministry of Economic Development (2013). Statistical Year Book of AkwaIbom State, Nigeria.(7th (Ed.).). AkwaIbom State Ministry of Economic Development, Uyo. 33.
[2]. Amoako, K. (2013). Accounting practices of SMEs: A case study of Kumasi Metropolis. International Journal of Business and Management, 8(24): 73-83.
[3]. Audretsch, D. (2010). Dynamic role of small firms: Evidence from the US. World Bank Institute: 2001-2037.
[4]. Boachie, N., Mensah, F. and Marfo-Yiadom, E. (2005). Entrepreneurship and Small Business Management. Ghana University Press, Accra, 39p.
[5]. Carla, C. (2006). The knowledge based-view of the firm; From the theoretical origins to future implications. Working Paper of Instituto Superior de Economia, e Gestāo. 8-11 September 2006. UniversidadeTécnica de Lisboa.

Abstract: Notwithstanding of the importance and applicability of Information and Communication Technology (ICT) adoption practice in microfinance institutions (MFIs), the literature indicates very few studies have attempted to investigate the influence of ICT adoption practice on the performance of MFIs, specifically the relationship between ICT adoption practice and performance of MFIs. The literature reveals that there is not only limited information on the ICT adoption practice of MFIs but also little research in this important area. By using structural questionnaires, the data for the study were collected from 121 MFIs in Nigeria. The data for the study was analysed using......

Keywords: ICT, MFIs, Performance, Nigeria.

[1]. Abraham, H., & Balogun, I. . (2012). Performance of microfinance institutions in Nigeria : an appraisal of self-reporting institutions to mix market. International Journal of Humanities and Social Science, 2(15), 32–50.
[2]. Aloyce, R., & Victor, W. (2012). Impact of investment in information and communication technology on performance and growth of microfinance institutions in Uganda,. Applied Econometrics and International Development, 12(2).
[3]. Congo, Y. (2002). Performance of microfinance institutions in Burkina Faso. Helsinki: UNU-WIDER. Retrieved from http://www.econstor.eu/handle/10419/52778
[4]. Diniz, E. H., Jayo, M., Pozzebon, M., Lavoie, F., & Foguel, F. H. D. S. (2014). ICT helping to scale up microfinance. Journal of Global Information Management, 22(1), 34–50.
[5]. Doyle, P. (1994). Marketing management and strategy. New York: Prentice Hall.

Abstract: Capitalization rate is the ratio of net income generated from a property to its property value. If the market value of the property and the capitalization rate are known, a reasonable rental property can be determined. So that the level of property capitalization will be very helpful in making property investment decisions, especially residential homes, because houses are the type of property most often transacted. The purpose of this study was to analyze how influence the capitalization factors such as building area factor, age of the building, rent tempo, motivation for home ownership, and house building facilities to the level of capitalization of formal housing.......

Keywords –Building Area, Building Age, Motivation For Home Ownership, House Building Facilities, House Capitalization Rates

[1]. Ananda. (2016). Pengaruh Infrastruktur terhadap tingkat Kapitalisasi Properti Perumahan di Kecamatan Medan Selayang. Tesis. Medan: Universitas Sumatera Utara.
[2]. Appraisal Institute. (1996). The Appraisal of Real Estate. thirteenth edition. Illinois: North Michigan Avenue Chicago
[3]. Arifin, Muhammad Yani. (2011). Analisis Tingkat Kapitalisasi Nilai Properti Perumahan di Kabupaten Klanten. Tesis. Surakarta: Universitas Sebelas Maret.
[4]. Hidayati, Wahyu dan Harjanto, Budi. (2003). Konsep Dasar Penilaian Properti. Edisi Pertama. Yogyakarta: BPFE.
[5]. International Association of Assesment Officer (IAAO). (1996). Property Assesment Appraisal. IAAO. Chicago: Illinois.