Organisation Politics, Job Security and Justice as Determinants of Employees Commitment (A Case Study of XYZ Company)

Organisation Politics, Job Security and Justice as Determinants of Employees Commitment (A Case Study of XYZ Company)

Research Project

By My Name

Matric No. …..

Presented to the Department of Accounting, University of …., in Partial Fulfillment of the Requirement for the Award of the Degree of Bachelor of Science (B.Sc.) Business Administration of University of ….

December, 2017

CHAPTER ONE

INTRODUCTION

1.1              Background to the Study

Contingent on the success and survival of any organization be they private or public is the human element of that organization. As Banjoko (2006) noted, among all the organizational resources, it is only the human element that can think, initiate and create ideas. No matter how vast an organization’s financial resources may be and no matter how sophisticated an organization’s machinery may be, without the human element that will put them to productive use, the cardinal objective of organizations which is profit maximization may not be achieved. Essential in achieving organizational performance is employees’ commitment. According to motivation theorists, what quantity of job an employee can do depend on his ability, but what an employee does in reality depends on his level of commitment.

According to Akpan C.P. (2013), organizational commitment refers to the degree to which a worker identifies with his/her work, organization and its goals and the willingness to maintain membership in the organization. Levy (2003) views organizational commitment as the strength of an individual’s identification with and involvement in the organization. This means that it is an effective response to the whole organization. According to Bass (1998), commitment refers to loyalty and attachment to the organization. In organizational behavior and industrial and organizational psychology, organizational commitment is the individual’s psychological attachment to the organization. Organizational commitment predicts work variables such as turnover, organizational citizenship behavior and job performance. Some of the factors such as role stress, empowerment, job insecurity and employability and distribution of leadership have been shown to be connected to a worker’s sense of organizational commitment (Wayne. & Shore 1997).As a combination of both attitudinal and behavioural approaches, organizational commitment is defined as employees’ acceptances, involvement and dedication towards achieving organizations goals.

In organizational behavior and industrial and organizational psychology, organizational commitment is the individual’s psychological attachment to the organization. Organizational commitment predicts work variables such as turnover, organizational citizenship behavior and job performance. Some of the factors such as role stress, empowerment, job insecurity and employability and distribution of leadership have been shown to be connected to a worker’s sense of organizational commitment (Wayne. & Shore 1974).

Organizational commitment can be contrasted with other job – related attitudes, such as job satisfaction. Job satisfaction is defined as an employee’s feeling about their job and organizational identification. This is the degree to which an employee experiences a sense of oneness with their organizations (Robinson & Kraatz 1989). Organizational commitment is a subset of employment commitment which is comprised of work commitment and career commitment. Organizational commitment has been identified in the literatures which are affective, continuance and normative commitment. As a combination of both attitudinal and behavioural approaches, organizational commitment is defined as employees’ acceptances, involvement and dedication towards achieving organizations goals.

Organisation politics has been discussed in earnest in the literature over the last two decades. The concept of organizational politics and the perception of organisational politics in the work place evolved during the 1990’s and are considered to be a primary component of contemporary business practices. Aronow J. A (2004) defined organizational politics as behaviours that occur on an informal basis within an organization and involve intentional acts of influence that are designed to protect or enhance individuals’ professional careers when conflicting courses of action are possible”. She saw politics as a specific quality of the organizational dynamic which impacts all aspects of business life. Politics is a part of any organization. Employees use organizational politics to gain different advantages in the organization. Organizational politics is defined as a set of behaviours aimed at maximizing self-interest at the cost of others, (Blau G. J, 1988). It usually reflect “employee views about the level of power and influence used by other organizational members to gain advantages” (Coyle – Shapiro et al, 2003).

Agomo (2011) refers to job security as the legitimate interest an employee has in his job which affords him the opportunity to make projections about the economic future of his family based on job expectations. Adeogun (1986) perceives job security as an instrument of social justice utilized to achieve employment protection through the entrenchment of substantive justice and fair play in the employment process.

1.2  Statement of the Problem

The aim of this project is to ascertain if there is a relationship between organizational politics, job security, justice, employee commitment and job performance in the work place. Many organisations in Nigeria have failed to achieve the required organisational goals and objectives. The reason behind this inability is that the human elements in the organisations are not being effectively motivated to enable them put their best to work. Commitment is likely to be enhanced if organizations adopt appropriate organisational politics, put in place measures that will ensure job security for their employees and exhibit fairness in their dealings with employees. The trends obtainable in most Nigerian organisations are quite far from the ideal. Most Nigerian organisations are still adopting methods similar to the classical organisational theory of the pre 20^th century.The classical theory considered organisation as “closed mechanical system” and its workers as mere elements composing them. This approach tended to see workers as parts of a machine rather than socio- psychological beings. Any lack of commitment

 or mistake of a worker was corrected by simply removing this worker and bringing a new one in his place. In this approach workers had no importance as “individuals” at all and their contribution to the organization was limited strictly to their job descriptions. This attitude of the management reflects on the workers, and could cause the workers not to be committed in their duties. In many Nigerian organisations, the leadership style mostly in use is the autocratic leadership style, which is an ego-centered leadership style where the leader gives definite instructions and demand compliance, the leader is dogmatic and positive, and usually leads by the ability to withhold or give rewards and punishment. The autocratic style makes it difficult for the people following the leader to be anything but followers. Also, it serves to foster frustration in so far as it imposes barriers to the satisfaction of individual needs. This also debases group morale and initiative, generates hostility and foster aggressive behavior, which is the norm in many Nigerian organisations. This situation inhibits organisational commitment. This reason accounts for low commitments among most Nigerian organisations.

It is on this backdrop that the researcher decided to carry out this study organisation politics, job security and justice as determinants of employees commitment (A case study of Chris Ejik Group of Company), in order to find lasting solutions to the fore identified problems.

1.3  Aim and Objectives of the Study

The main objective of this study is to examine how organisation politics, job security and justice determine employees’ commitment. Other subordinate objectives of this study include the following:-

i. To determine the factors that can enhance employees’ commitment.

ii. To examine how job security affects employees’ commitment.

iii. To examine how organizational politics affects employees’ commitment.

iv. To examine how organizational justice affects employees’ commitment.

1.4  Research Questions

       I.            What are the factors that can enhance or reduces employees’ commitment?

    II.            How can job security decrease or increase employees’ commitment?

 III.            What is the relationship between organizational politics and employees’ commitment?

 IV.            What is the relationship between Job justice and employees commitments?

    V.            Can a variables affects employees commitment both positively and negatively?

1.5  Research Hypotheses

1.      H_0: There is no significant relationship between organization politics and employees’ commitment.

H_1: There is a significant relationship between organization politics and employees’ commitment.

2.      H_0: There is no significant relationship between Job security and employees’ commitment

H_1: There is a significant relationship between Job security and employees’ commitment.

3.    H₀: There is no significant relationship between Organization justice and employees’               commitment.

H_1:  There is a significant relationship between Organization justice and employees’            commitment.

1.6 Significance of the Study

In organisational theory, the amount of work an employee can do depends on his ability, but what he does in reality depends on his level of commitments. Organizational behaviorists claim that companies that strive to meet the needs of their employees attract the best people and motivate them to do excellent work. Putting in place the right work culture and making employees happy is a key to ensuring committed workforce in the work places. However organisational politics, job insecurity, injustice and inequity in the workplaces can mare employees’ level of commitment to their organisations and thereby negatively impacting on organisational performance.

This study examined how organisational politics, job security, and justice determine employees’ commitment. This study aims at highlighting how organisational politics can negatively or positively impact on employees’ commitment, and subsequently suggested ways through which organisational politics can be eradicated or tailored well in the work environment or brought to the barest minimum. The study also examined how job security positively impacts employees’ commitments and also suggested means to increase job security in the workplace so as to enhance employees’ organisational commitment. The study also examined how employees’ commitment positively or negatively impacts on productivity and also suggested strategies to improve employees’ commitment.

This study brings to the fore, the need for improving employees’ commitment and new method of managing Human Resources in Organizations in order to achieve employees commitment strategies which in time, translates to desired levels of productivity and in the long run, sustainable organizational profitability. Against this backdrop, this study will be of great significant to management, scholars and practitioners in both the private and public of the economy. For management practitioners in general, the study will amongst other things further highlight the relationship between organisation politics. job security and justice and employees’ commitment and performance as organizational success factors; while for the company under study it will keep in perspective organizational activities as they relate to the identified variables. It will also provide great insight into employee behavioural patterns in the company used as a case study in this project.

For scholars, apart from contributing to the enrichment of existing literature on organisation politics, job security and justice and employees’ commitment, employee’s, the study will suggest areas of interest to academics with a view to enhancing employee’s performance in Nigeria. It also acts as a referral to researchers.

1.7       Scope of the Study

This study examines how organisational politics, job security, and justice determine employees’ commitment. This study focuses on how organisational politics can negatively impact on employees’ commitment, and subsequently suggesting ways through which organisational politics can be eradicated from the work environment or brought to the barest minimum. The study also examines how job security can positively impact employees’ commitments and also suggests means to increase job security in the workplace so as to enhance employees’ organisational commitment. The study also examines how employees’ commitment can positively impact on job output and also suggesting means to improve employees’ commitment. These are the issues that were examined in this study.

1.8       Definition of Terms

Commitment: is the relative strength of the individual’s employee identification with and involvement in a particular organization.

Employee: the productive human resource of an organization who uses both mental and physical efforts to get works done.

Job security: is an instrument of social justice utilized to achieve employment protection through the entrenchment of substantive justice and fair play in the employment process.

Performance: The ability and the act of increasing in level of growth and achievement of meaningful success and adapting to circumstance through human effort.

Power the s the ability to control others, to hire, to fire, to determine who uses what resources. It is the tool to influence one to behave in a particular way. The purpose of power is to control and influence others to direct employees wills and to command respect.

Productivity: This is the ratio of output to the input of labour.

Organisation: is a collectivity of people engage in a systematic effort to achieve certain goals not reached single handedly

Organisational justice. The fairness with which individuals are treated in the workplace.

Organisational politics:  Behaviors that are not officially approved by an organization that   people take to promote their own self-interest at the expense of the organization's interest.

REFERENCES

Adeogun A.A. (1986) From contract to status in quest for security. An inaugural lecture    delivered at the University of Lagos, page 32

Agomo, C.K. (2011) Nigeria employment and labour relations, law and practice, Lagos:   Concept Publications, page 156.

Aronow Julie. Ann Paleen (2004) The impact of organizational politics on the work of the  internal human resource professional, An unpublished Student Project submitted to The       Graduate School, University of Wisconsin – Stout

Banjoko S.A (2006), Human Resource Management-An Expository Approach Lagos: Saban           Publishers, Pages 24, 71-92

Blau, G. J. (1988). Further exploring the meaning and measurement of career commitment, Journal of Vocational Behaviour, Vol.32: 284-297

Coyle-Shapiro, J. A-M & Conway, (2005) Exchange relationships: An examination of perceived organizational support.

Robinson, S. L., & Morrison E.W., (2000). The development of contract breach and violation: a longitudinal study. Journal of Organizational Behavior, 21, 525-546.

Wayne, S.J., Shore, L.M. and Liden, R.C.(1997). Perceived organizational support and leader member exchange: A social exchange perspective. Academy of management journal, 40, 82-111

The complete part of this project is available for sale

PROJECT PROPERTIES

Project Status	Available
Number of Chapters	5
Number of Pages	113
Number of Words	22,968
Number of References	63
Project Level	B.Sc/M.Sc
Price	N15,000 (Non-Negotiable)
Abstract, Sample of Questionnaire are included
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COST ACCOUNTING INFORMATION DISCLOSURE AND MANAGEMENT DECISION MAKING, A CASE STUDY OF ,,,,,,,,

Cost Accounting Information Disclosure and Management Decision Making

(A Case Study of Coca Cola Bottling Company)

Research Project

By

My Name

Matric. Number

Presented to the Department of Accounting, University of ..... in Partial Fulfillment of the Requirement for the Award of The Degree of Bachelor of Science (B.Sc.) Accounting of University of ,,,,,,,,,,

December 2017

CHAPTER ONE

INTRODUCTION

1.1  Background of Study

Today’s managers operate in dynamic business environment that are ever bereted with uncertainties. To make decisions geared towards achievement of organisations’ objectives, managers need information. Cost accounting information is vital in managerial decision making and problem solving. Managers in making their decisions, be they programmed, non-programmed, repetitive, innovative, adaptive, operational or strategic decisions may need such cost accounting information like quantities of raw materials in use, cost of labour, machine hourly rate of production, unit of goods to produce, total production quantity, overhead expenses, variable cost information, fixed cost information, variances, sales volume, selling price and other vital information which are contingent in achieving organizational objectives.

According to the Institute of Cost Accountants of India (2012), Accounting is a very old science which aims at keeping records of various transactions. The accounting is considered to be essential for keeping records of all receipts and payments as well as that of the income and expenditures. Accounting can be broadly divided into three categories. Financial Accounting, aims at finding out profit or losses of an accounting year as well as the assets and liabilities position, by recording various transactions in a systematic manner. Cost Accounting helps the business to ascertain the cost of production/services offered by the organization and also provides valuable information for taking various decisions and also for cost control and cost reduction. Management Accounting helps the management to conduct the business in a more efficient manner.

ICAN (2014) defined costing as the establishment of budgets, standard costs and actual costs of operations, processes, activities, or products and the analysis of variances, profitability or he social use of funds.

Institute of Cost Accountants of India (2012) noted that in the modern days of cut throat competition, any business organization has to pay attention towards their cost of production. Computation of cost on scientific basis and thereafter cost control and cost reduction has become of paramount importance. Hence it has become essential to study the basic principles and concepts of cost accounting. These are discussed in the subsequent paragraphs. They went and defined the following terms in relation to cost accounting:-

Cost :- Cost can be defined as the expenditure (actual or notional) incurred on or attributable to a given thing. It can also be described as the resources that have been sacrificed or must be sacrificed to attain a particular objective. In other words, cost is the amount of resources used for something which must be measured in terms of money. For example – Cost of preparing one cup of tea is the amount incurred on the elements like material, labor and other expenses; similarly cost of offering any services like banking is the amount of expenditure for offering that service. Thus cost of production or cost of service can be calculated by ascertaining the resources used for the production or services.

Costing :- Costing may be defined as ‘the technique and process of ascertaining costs’. Costing is classifying, recording, allocation and appropriation of expenses for the determination of cost of products or services and for the presentation of suitably arranged data for the purpose of control and guidance of management. It includes the ascertainment of every order, job, contract, process, service units as may be appropriate. It deals with the cost of production, selling and distribution. If we analyze the above definitions, it will be understood that costing is basically the procedure of ascertaining the costs. As mentioned above, for any business organization, ascertaining of costs is must and for this purpose a scientific procedure should be followed. ‘Costing’ is precisely this procedure which helps them to find out the costs of products or services.

Cost Accounting :- Cost Accounting primarily deals with collection, analysis of relevant cost data for interpretation and presentation for various problems of management. Cost accounting accounts for the cost of products, service or an operation. It is defined as, ‘the establishment of budgets, standard costs and actual costs of operations, processes, activities or products and the analysis of variances, profitability or the social use of funds’, ( Institute of Cost Accountants of India 2012).

Cost Accountancy :- Cost Accountancy is a broader term and is defined as, ‘the application of costing and cost accounting principles, methods and techniques to the science and art and practice of cost control and the ascertainment of profitability as well as presentation of information for the purpose of managerial decision making.’ If we analyze the above definition, the following points will emerge; cost accounting is basically application of the costing and cost accounting principles; this application is with specific purpose and that is for the purpose of cost control, ascertainment of profitability and also for presentation of information to facilitate decision making. Cost accounting is a combination of art and science, it is a science as it has well defined rules and regulations, it is an art as application of any science requires art and it is a practice as it has to be applied on continuous basis and is not a one time exercise.

According to CPA Australia (2012), the terms ‘cost accounting’ and ‘management accounting’ are often used interchangeably. It is not correct to do so. Cost accounting is part of management accounting. Cost accounting provides source data for the management accountant to use. Cost accounting is concerned with the following:- preparing statements (e.g. the construction of budgets and costing statements); cost data collection; measuring inventory costs, and the costs and profitability of products and services. Management accounting on the other hand is concerned with the following;- interpretation and assessment of financial and accounting data, and communicating it as information to users, for example as financial targets or performance measurements.

Decision making is the process of identifying alternatives and choosing one of the alternatives to solve a problem or to attend to a need. Managers irrespective of their managerial levels make decisions. Cost accounting information plays vital roles in managerial decision making. In fact all types of organizations, from large multinational manufacturing companies like Ford Motor Company to small custom-furniture manufacturers, have a need for cost accounting information. Retailers, such as Wal-Mart and others like FedEx, law firm, accounting firms, consultants, and even nonprofit organizations, such as the American Red Cross and small local museums and homeless shelters need cost accounting information. This information is needed by internal managers in their day-to-day decision making. All decisions require using judgment. The quality of the decision often depends on how good that judgment is. Judgment refers to the cognitive aspects of the decision-making process (Institute of Cost Accountants of India, 2012). They further defined cognitive, to mean taking a logical, thinking approach to making decisions rather than just making decisions on the spur of the moment.

1.2  Statement of Problem

Decision making is a vital function of every manager. To perform this role better, and to ensure that corporate objectives are actualized, cost accounting information is very essential. Unfortunately, such vital information upon which managerial decision making are contingent upon are not readily available as at when needed. Some cost accounting information may be available but not on time and in the right quantity. These trends do negatively impacts on the managerial decision making processes and the outcomes of managerial decisions. Decisions that are quantitative information dependent are their heuristically made using rule of the thumb or guesses rather than adopting quantitative approach to decision making. Instead of abdicating responsibility for establishing standards, the management would scientifically study all facets of an operation and carefully set a logical and rational standard. Instead of guessing or relying solely on rule – of – the thumb or trial and error, the management should go through the time consuming process of logical study and scientific research to develop answers to the business problems through information gathering and proper analysis of the information being obtained. The situation in the organization being studied is the management is still using the unscientific method of decision making. Rarely do they make use of the cost accounting information as aid in making their managerial decisions. Also rather than making use of the cost accounting methods and techniques like marginal costing, standard costing, budgetary and budgetary controls, job costing, batch costing, process costing, operating costing, and contract costing, they are still using some crude methods and techniques that are unscientific.

Due to their use of crude costing methods and costing techniques, often time, there are frequency of production problems and bottlenecks. Often time, actual production time/hours are usually above standards or budgeted time. The cost of man-hour resulting from production activities are often above budgeted man-hour; actual production overheads and associated costs are usually above budgeted. All these have sporadically increased the overall cost of production thereby affecting the organizations performance and profitability. It is in the bid of the researcher to provide lasting solutions to these problems that the researcher deemed it necessary to carry out this study.

1.3  Research Questions

i.                    How does the use of cost accounting information enhance managerial decision making?

ii.                  How does cost accounting information disclosure contribute to organizational profitability?

iii.                How does cost accounting information disclosure enhance managerial effectiveness?

iv.                What are the various costing techniques that are being used mostly in Nigerian organizations?

1.4  Objectives of the study

The main aim of this study is to examine how Cost Accounting Information Disclosure impacts

on Management Decision Making. Other objectives of this study include;-

i.                 To determine how managerial decision making are enhanced through the use of cost

 accounting information.

ii.                  To determine how cost accounting information disclosure contribute to organizational profitability.

iii.             To determine how cost accounting information disclosure enhances managerial effectiveness

iv.             To determine the various costing techniques that are being used mostly in Nigerian organizations.

1.5  Statement of Hypotheses

i.                    H₀:     The use of cost accounting information does not enhance managerial decision making.

H₁:     The use of cost accounting information do enhance managerial decision making.

ii.                  H₀:     Cost accounting information disclosure does not contribute to organizational profitability.

H₁:     Cost accounting information disclosure contributes to organizational profitability.

iii.                H₀:     Cost accounting information disclosure does not enhance managerial effectiveness.

H₁:     Cost accounting information disclosure enhances managerial effectiveness.

1.6  Significance of the study

Information are essential in making managerial decision. To ensure managerial effectiveness, managers need information. Cost accounting information is a veritable tool in the hand of managers in achieving organizational objectives. Cost accounting help managers in bringing down costs through cost control and cost reduction. Cost control implies various actions taken in order to ensure that the cost do not rise beyond a particular level while cost reduction means reducing the existing cost of production. This study shall be useful to both the cost accountants and other managers that are in-charge of operational activities. The study shall avail readers with various cost control techniques, the methodologies to adopt in achieving their cost targets and ensuring effective and efficient utilization of organizational resources. This study shall also avail readers with cost techniques and other cost accounting disclosure information that are essential in ensuring corporate success. The significance of this study can thus be summarized as follows:

(i)                 The findings is to enable management appreciate the need to carefully examine cost accounting information in order to improve a better and more effective business performance.

(ii)               The companies are supplied with information to help them make good decisions in the performance of their business.

(iii)             This study helps the cost accountants and the organization to understand and appreciate the use cost accounting information disclosure as a useful tool in managerial decision making..

(iv)             This research provides a guide as to which cost accounting data and information is or is not relevant to managers, and which should help the preparers of cost accounting information in order to enhance future cost accounting information provision.

1.7  Justification of the study

Cost control is an essential element of operational management. Excessive costs can eat deep into revenue and can significantly affect profitability. Effective cost control and cost reduction mechanism is a key for achieving competitive advantage for an organization that is pursuing cost leadership strategy. Empirical studies have shown that it is those organizations that are able to maintain tight control on cost of production while at the same time satisfying customers’ expectations that will be able to achieve superior performance in the market place. Managers need cost related information to have effective control on operation and other overhead costs. Such information is made available by cost accounting. Such information needed by management may include information about the units of goods produced, price per unit of goods sold, labour rate, cost per unit of goods produced, number of units in the inventory, total volume of products budgeted, budget variances, materials variance and sales variance etc. All these information are essential for planning and in making managerial decisions to enable management achieve organizational objectives. Without these information it will be difficult for an organization to achieve its overall objectives.

1.8  Scope of the Study

This study focuses on Cost Accounting Information Disclosure and Management Decision Making, a case study of Coca Cola Bottling Company. The study shall examine how the use of cost accounting information enhances managerial decision making; how cost accounting information disclosure contributes to organizational profitability; how cost accounting information disclosure enhance managerial effectiveness and also the identification of the various costing techniques that are used mostly in Nigerian organizations. The study shall be restricted to Lagos state.

1.9       Definition of Terms

Absorption Costing:- In this type of costing system, costs are absorbed in the product units irrespective of their nature. In other words, all fixed and variable costs are absorbed in the products. It is based on the principle that costs should be charged or absorbed to whatever is being costed, whether it is a cost unit, cost center.

Cost: Cost is the amount of money paid to acquire a resource, a product or service

Costing :- Costing may be defined as ‘the technique and process of ascertaining costs’. Costing is classifying, recording, allocation and appropriation of expenses for the determination of cost of products or services and for the presentation of suitably arranged data for the purpose of control and guidance of management. It includes the ascertainment of every order, job, contract, process, service units as may be appropriate. It deals with the cost of production, selling and distribution.

Cost Accounting :- Cost Accounting primarily deals with collection, analysis of relevant of cost data for interpretation and presentation for various problems of management. It is defined as, ‘the establishment of budgets, standard costs and actual costs of operations, processes, activities or products and the analysis of variances, profitability or the social use of funds.

Cost Center :- Cost Center is defined as, ‘a production or service, function, activity or item of equipment whose costs may be attributed to cost units. A cost center is the smallest organizational sub unit for which separate cost allocation is attempted’. To put in simple words, a cost center is nothing but a location, person or item of equipment for which cost may be ascertained and used for the purpose of cost control.

Fixed Costs :- Out of the total costs, some costs remain fixed irrespective of changes in the production volume. These costs are called as fixed costs. The feature of these costs is that the total costs remain same while per unit fixed cost is always variable. Examples of these costs are salaries, insurance, rent, etc.

Marginal Costing :- In Marginal Costing, only variable costs are charged to the products and fixed costs are written off to the Costing Profit and Loss A/c. The principle followed in this case is that since fixed costs are largely period costs, they should not enter into the production units. Naturally, the fixed costs will not enter into the inventories and they will be valued at marginal costs only.

Profit Center :- Profit Center is defined as, ‘a segment of the business entity by which both revenues are received and expenses are incurred or controlled’.  A profit center is any sub unit of an organization to which both revenues and costs are assigned.

Semi-variable Costs :- Certain costs are partly fixed and partly variable. In other words, they contain the features of both types of costs. These costs are neither totally fixed nor totally variable. Maintenance costs, supervisory costs etc are examples of semi-variable costs. These costs are also called as ‘stepped costs’.

Variable Costs:- These costs are variable in nature, i.e. they change according to the volume of production. Their variability is in the same proportion to the production.

REFERENCES

CPA Australia (2012) Management Accounting, Australia: BPP Learning Media Ltd,            www.cpaaustralia.com.au/learningsupport.

The Institute of Cost Accountants of India (2012), Cost and Management Accounting, India: Repro India Limited

 The complete part of this project is available for sale

PROJECT PROPERTIES

Project Status	Available
Number of Chapters	5
Number of Pages	79
Number of Words	17,739
Number of References	13
Project Level	M.Sc.
Price	N15,000 (Non-Negotiable)
Abstract, Sample of Questionnaire are included
How to Pay for this Project . . . .23408028177177 or via email  danikingconsulting@yahoo.com

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