Lending represents one of the core functions of commercial banking system. The essential role of banks in the economy has been to intermediate funds between surplus and deficit economic units. In the process of carrying out this primary task, banks have found themselves performing a number of functions which include: the mobilization of savings, stimulation of investment and economic growth, assistance in resources allocation, boosting of international trade and promotion of the payment system. The few studies which have been conducted on bank lending in Nigeria focused on the pre-consolidation banking era. This study examines the effect of deposit volume on bank lending behaviour in the Nigerian post-consolidation banking period. The population of the study comprises the 22 deposit money banks operating in Nigeria as at December, 2012. Data were obtained from the audited annual reports of the 22 banks for the post-consolidation period of 2006-2012. The analysis was conducted using regression analysis with the aid of SPSS package. The results revealed a positive and significant relationship between deposit volume and loan and advances in the selected banks. The study recommends that future researchers should investigate other factors which may exert some influence on the lending behaviour deposit money banks in Nigeria beside deposit volume. Specifically, factors such as capitalization, interest rates, gross domestic product, and liquidity ratio were mentioned.

Activity-based costing system represents a major innovation in management accounting. It is one of the most investigated management accounting concepts, especially in the advanced market economies of United States of investigated management accounting concepts, especially in the advanced market economies of United States of America, United Kingdom, amongst others. In the organizational innovative literature usually a positive association is found between size and organizational innovativeness. Larger firms are argued to have more complex and diverse facilities and greater resources available, and to employ more professional and skilled workers, that facilitate the implementation of innovations. The results of prior studies in the area of activity-based costing are somewhat mixed, however. Using a survey research design, this study examines the influence of firm size on activity-based costing implementation in the Nigerian Manufacturing sector. Data were obtained using structured questionnaire administered to 500 Accountants, Cost Accountants, Management Accountants and Financial Managers who are in full-time employment of 24 randomly selected manufacturing firms listed in the Nigerian Stock Exchange. The result of regression analysis revealed significant relationship between the extent of ABC implementation and firm size in the Nigerian manufacturing sector. It is recommended that future studies should seek to investigate the influence of other contextual factors such as top management support, product diversity and level of competition.