IMPACT : International Journal of Research in Business Management

1-6

Authors: SANUSI FASILAT ARAMIDE & MUSTAPHA MUHAMMED BASHIR

Internal control system is the process by which an organization governs its activities for effective and efficient operation, reliability of financial accountability and compliance with applicable law and regulation. This study attempts to investigate a deep understanding of effective internal control system for good financial accountability at the local government council level in Nigeria. The study was carried out in some selected local government council area of Oyo State, Nigeria. Data obtained were coded and analysed using frequency table and percentage, moreso, non-parametric statistical test, Chi-square was used to test the formulated hypothesis using STATA 10 data analysis package. The result of the finding shows that internal control system is positively significant for the good financial accountability in the local government area council in Nigeria. The study therefore, recommends that local government authority should increase an effort to ensure proper and highly effective internal controls system is put in place within local government to enhance their financial accountability

17-26

Authors: SHEETAL RANI & MUKESH KUMAR

The present study was an attempt to find out the difference among highly and low educated accounting professionals regarding their attitude towards impact of E-commerce on accounting professionals. A sample of 75 accounting professionals (26 highly educated + 49 lowly educated) from district Rohtak were taken as a sample on the basis of random sampling method. A self-made questionnaire was used to collect the data. The statistical techniques Mean, standard deviation and ‘t’ test were used to analyse the difference. The findings of the study revealed that (i) The account professionals belonging to the lower age group i.e. 20-35 years have been found to have significantly better attitude towards extent of use of company e-commerce applications as compared to the account professionals belonging to the age group of 36-50 and above 51 and above years. Further, the account professionals belonging to the age group of 36-50 years were found to have better attitude towards extent of use of company e-commerce applications as compared to the account professional belonging to the higher age group 51 and above years; (ii) The account professionals belonging to the lower age group i.e. 20-35 years have been found to have significantly better attitude towards impact of electronic commerce on the development of AISs within the client company as compared to the account professionals belonging to the higher age group of above 51 years; (iii) The account professionals belonging to the age group i.e. 20-35 and 36-50 years have been found to have significantly better attitude towards the challenges facing the tax system in light of the development of electronic commerce and proliferation as compared to the account professionals belonging to the higher age group of above 51 years ; (iv) The account professionals belonging to the age group i.e. 20-35 and 36-50 years have been found to have significantly better attitude towards the legal issues about e-commerce as compared to the account professionals belonging to the higher age group of above 51 years

33-46

Authors: R NIRMALA & R KRISHNA GOPAL

Business schools train management graduates to join the industry in managerial positions. Most of the managerial positions require leadership competency and while some of the business schools have leadership development as a course, many assume leadership development among students through their curriculum. While literature supports the need for leadership development among students, there are few studies which explored the role of department and leadership skills in business management students. This paper is based on an empirical study of students of a university based business school and explored the relationship between the perceived role of department, including the faculty, infrastructure, etc. on the leadership skills and potential of the students. The result revealed that there is a significant relationship between the student perceptions of their leadership potential and the role of department, the faculty, the curriculum, etc. This study supports introducing focussed courses in management educate to promote leadership among students.

63-72

Authors: NITIN SIPPY & SHITAL NAIKWADe

This research paper is about the practicing market strategies of four hospitals in Navi Mumbai. Two amongst four hospital are well known as best hospital of Navi Mumbai, located in prime location as compare to other two hospitals establish in same area, but not in prime area. The objective of the study was to study the quality of health services with special reference to selected hospitals of Navi Mumbai and to study the perception and preferences of doctors for the services provided by the selected hospitals of Navi Mumbai. A sample of 200 doctors practicing in Navi Mumbai gave detailed information through questionnaires and discussions about their preferences for referring patients to these hospitals. The results of the study shows that the established hospital on one hand striving hard to maintain its reputation in the market, whereas other hospitals are focusing on their services to build their brand