Journal of
Accounting and Taxation

  • Abbreviation: J. Account. Taxation
  • Language: English
  • ISSN: 2141-6664
  • DOI: 10.5897/JAT
  • Start Year: 2009
  • Published Articles: 209

Table of Content: September 2013; 5(3)

September 2013

Evaluating taxpayers’ attitude and its influence on tax compliance decisions in Tamale, Ghana

  This research was conducted to provide an insight into the debate in Ghana - a developing country: the influence of attitudes of individual taxpayers on tax compliance decisions. Survey responses from questionnaires administered to operators of SMEs in Tamale, were quantitatively analysed. Both descriptive and inferential statistics were applied. The results indicated that, individuals are highly concerned...

Author(s): Abubakari Abdul – Razak and Christopher Jwayire Adafula

September 2013

A study on utilization of shipping agency services with special reference to console shipping services, India Private Limited at Tirupur City

  Shipping and logistics play a major role in foreign trade operations. Knowledge and experience on different modes of transport, shipping lines, routes, and transshipment etc. would enable the persons in charge of Export-Import to profitably decide the feasibility of different modes of shipment. The Bureau of Industry and Security (BIS) is responsible for implementing and enforcing the Export Administration...

Author(s): Govind Samy

September 2013

Ethics and postsecondary accounting curriculum in Bahrain: Perspective from faculty members

  Recent corporate scandals have led to renewed calls for ethics education for the accounting profession. Academic institutions employ variety of teaching methods and place a substantial level of emphasis when teaching ethics to accounting students. We report on a questionnaire survey of accounting faculty members at Bahraini universities to investigate the perceptions on the issue of incorporating ethics into...

Author(s): Kousay Said and Khaled Ibrahim Al-Tarawneh