• Al-Hikmah Management Review
    Vol 2 No Number 1 (2017)
  • Al-Hikmah Management Review
    Vol 3 No Number 1 (2018)
  • Al-Hikmah Management Review
    Vol 1 No Number 1 (2016)

    As the world migrated to intellectual era, information has become a key in organizational goals achievement. Information is an integral part of the modern business because it is a driven force that tells the world what it offers and can offer. It enlightens the world about ideas concerning enterprises thereby advertising, promoting and selling them there-from. A business is considered dead, if it cannot communicate with the outside world effectively. Business having recognized this glaring fact results to employing different means of attaining it considering distance, speed, cost and information materiality. Information required of enterprises varies depending on the nature of activities. However, going-concerns, regardless of their nature of activities do keep their shareholders informed of their performances- monetary and non-monetary over the year via their financial statements' preparations at regular intervals.