Pub Date : 2023-08-15DOI: 10.61090/aksujacog.2023.004
Ogbeide Frederick, Enabunene Osazee Israel
The study aimed to determine the level of stress management skills and teachers’ performance in public secondary schools in the Benin metropolis. The dimensions of stress studied included physical stress, mental stress, emotional stress and social stress. The study adopted the cross-sectional survey design using a sample of 171 teachers and school administrators randomly drawn from six secondary schools in Benin City, Edo State Nigeria. The secondary schools were selected from the three local government areas that make up Benin City (Egor, Oredo and Ikpoba-Okha). Using a convenient sampling technique, a self-developed instrument titled: Stress Management Skills and Teachers’ Performance (SMSTP) was used to collect data for the study. The data were analysed using simple percentages. Underpinned by the psychological stress theory of Lazarus, the results showed that public secondary school teachers had a high level of stress and that there are no proper stress management techniques for them in the Benin metropolis. The findings equally revealed that stress has a direct relationship with teachers’ productivity that invariably affects students’ academic performance. Consequently, the study recommended that the same attention given to stress management by corporate organizations which are on the increase should be extended to the education industry.
{"title":"An Assessment of Stress Management Skills and Teachers’ Performance in Public Secondary Schools in Benin Metropolis","authors":"Ogbeide Frederick, Enabunene Osazee Israel","doi":"10.61090/aksujacog.2023.004","DOIUrl":"https://doi.org/10.61090/aksujacog.2023.004","url":null,"abstract":"The study aimed to determine the level of stress management skills and teachers’ performance in public secondary schools in the Benin metropolis. The dimensions of stress studied included physical stress, mental stress, emotional stress and social stress. The study adopted the cross-sectional survey design using a sample of 171 teachers and school administrators randomly drawn from six secondary schools in Benin City, Edo State Nigeria. The secondary schools were selected from the three local government areas that make up Benin City (Egor, Oredo and Ikpoba-Okha). Using a convenient sampling technique, a self-developed instrument titled: Stress Management Skills and Teachers’ Performance (SMSTP) was used to collect data for the study. The data were analysed using simple percentages. Underpinned by the psychological stress theory of Lazarus, the results showed that public secondary school teachers had a high level of stress and that there are no proper stress management techniques for them in the Benin metropolis. The findings equally revealed that stress has a direct relationship with teachers’ productivity that invariably affects students’ academic performance. Consequently, the study recommended that the same attention given to stress management by corporate organizations which are on the increase should be extended to the education industry.","PeriodicalId":124778,"journal":{"name":"AKSU Journal of Administration and Corporate Governance","volume":"428 3 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116570693","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-15DOI: 10.61090/aksujacog.2023.006
Helina Ime Akpandem, Eno G. Ukpong
This study determined the moderating effect of disruptive technology on the productivity of family-owned business Akwa Ibom State. The purposive sampling technique was used to select 67 family businesses. Primary and secondary data were used for the study. A questionnaire material was developed by the researcher to assess productivity and innovative technology. The validity and reliability of the questionnaire were ascertained before testing. Multiple regression analysis was used to analyze the data. The result of the study showed that disruptive technology has a significant effect on family business productivity with a regression coefficient of 0.142. This implies that 14.2% of the variation in family business productivity is accounted for by disruptive technology. It was recommended that it is in the interest of family businesses to embrace technology for managerial operations, services and products, to enhance their productivity.
{"title":"Moderating Effect of Disruptive Technology on the Productivity of Family Owned Businesses: A Case Study of SMEs in Akwa Ibom State","authors":"Helina Ime Akpandem, Eno G. Ukpong","doi":"10.61090/aksujacog.2023.006","DOIUrl":"https://doi.org/10.61090/aksujacog.2023.006","url":null,"abstract":"This study determined the moderating effect of disruptive technology on the productivity of family-owned business Akwa Ibom State. The purposive sampling technique was used to select 67 family businesses. Primary and secondary data were used for the study. A questionnaire material was developed by the researcher to assess productivity and innovative technology. The validity and reliability of the questionnaire were ascertained before testing. Multiple regression analysis was used to analyze the data. The result of the study showed that disruptive technology has a significant effect on family business productivity with a regression coefficient of 0.142. This implies that 14.2% of the variation in family business productivity is accounted for by disruptive technology. It was recommended that it is in the interest of family businesses to embrace technology for managerial operations, services and products, to enhance their productivity.","PeriodicalId":124778,"journal":{"name":"AKSU Journal of Administration and Corporate Governance","volume":"287 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114852845","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-15DOI: 10.61090/aksujacog.2023.015
Ememobong David Johnson, Uwem Etim Uwah, Emmanuel Solomon Udoh
Earnings predictability is a measure of how well the past earnings of a firm can explain its current earnings. Earnings measurement is very important in accounting since the performance of the firm can be seen by a wide range of users. The primary role of the financial statement is to disclose the financial statement information to internal and external users in a timely and reliable manner. This study was to ascertain the relationship between firm attributes and earnings predictability of quoted manufacturing companies in Nigeria. The population of the study consisted of all the listed manufacturing companies in Nigeria for the year ending 2021. Purposive sampling was used to sample 12 manufacturing firms that were continuously listed and actively trading on the floor of the Nigerian Exchange Group (NXG) Ltd. during the period 2017 to 2021 and whose financial statements are available and have been consistently submitted to NXG for the period under study. The ex post facto research design was used to establish the effect of firm attributes on earnings predictability. The firm attributes reviewed were firm size, age, leverage and liquidity, while earnings predictability was measured by operational cash flows on total assets. Panel regression data using a pooled estimate of ordinary least squares method was used for data analysis. The result revealed that firm age, firm size, firm leverage and firm liquidity all have weak effects on the dependent variable. Based on the findings, it was concluded that firm attributes have weak but positive effects on earnings predictability. It was recommended that manufacturing companies should provide quality earnings reports stating the earnings per share, operational cash flow, and total assets. This will showcase the accrual quality which could assist investors in estimating future earnings thereby making decisions to avoid security mispricing.
{"title":"Firm Attributes and Earnings Predictability of Listed Manufacturing Companies in Nigeria","authors":"Ememobong David Johnson, Uwem Etim Uwah, Emmanuel Solomon Udoh","doi":"10.61090/aksujacog.2023.015","DOIUrl":"https://doi.org/10.61090/aksujacog.2023.015","url":null,"abstract":"Earnings predictability is a measure of how well the past earnings of a firm can explain its current earnings. Earnings measurement is very important in accounting since the performance of the firm can be seen by a wide range of users. The primary role of the financial statement is to disclose the financial statement information to internal and external users in a timely and reliable manner. This study was to ascertain the relationship between firm attributes and earnings predictability of quoted manufacturing companies in Nigeria. The population of the study consisted of all the listed manufacturing companies in Nigeria for the year ending 2021. Purposive sampling was used to sample 12 manufacturing firms that were continuously listed and actively trading on the floor of the Nigerian Exchange Group (NXG) Ltd. during the period 2017 to 2021 and whose financial statements are available and have been consistently submitted to NXG for the period under study. The ex post facto research design was used to establish the effect of firm attributes on earnings predictability. The firm attributes reviewed were firm size, age, leverage and liquidity, while earnings predictability was measured by operational cash flows on total assets. Panel regression data using a pooled estimate of ordinary least squares method was used for data analysis. The result revealed that firm age, firm size, firm leverage and firm liquidity all have weak effects on the dependent variable. Based on the findings, it was concluded that firm attributes have weak but positive effects on earnings predictability. It was recommended that manufacturing companies should provide quality earnings reports stating the earnings per share, operational cash flow, and total assets. This will showcase the accrual quality which could assist investors in estimating future earnings thereby making decisions to avoid security mispricing.","PeriodicalId":124778,"journal":{"name":"AKSU Journal of Administration and Corporate Governance","volume":"10 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125721333","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-15DOI: 10.61090/aksujacog.2023.003
A. Awopeju
This paper critically examined the politics of the anti-corruption initiative to consider its influences on the anti-corruption war in Nigeria. Elite Theory was adopted as a framework while qualitative research design was used. Both primary and secondary data were collected. Primary data made use of Key Informant Interviews (KIIs) while secondary data were obtained from textbooks, newspapers, journals, Human Rights Watch and the Acts of the anti-corruption agencies. A total of twelve (12) KIIs were conducted with the scholars of anti-corruption and the officials of the anti-corruption agencies. The categories of people were purposively selected for the study due to their experience in anti-corruption studies in Nigeria. Data were subjected to thematic and content analyses. The study found that apart from witch-hunting political opponents, politicization turned the anti-corruption agencies into tools for forcing leadership change, brought about frequent changes in the leadership of the anti-corruption agencies, for the acquisition of legitimacy, select prosecution of corruption cases, etc. The paper concluded that politics largely determines what the agencies do, the laws they apply, their direction and legal tools. The paper recommended minimal political influence of politics in the anti-corruption initiative in Nigeria.
{"title":"An Assessment of Politics in Anti Corruption Initiative in Nigeria","authors":"A. Awopeju","doi":"10.61090/aksujacog.2023.003","DOIUrl":"https://doi.org/10.61090/aksujacog.2023.003","url":null,"abstract":"This paper critically examined the politics of the anti-corruption initiative to consider its influences on the anti-corruption war in Nigeria. Elite Theory was adopted as a framework while qualitative research design was used. Both primary and secondary data were collected. Primary data made use of Key Informant Interviews (KIIs) while secondary data were obtained from textbooks, newspapers, journals, Human Rights Watch and the Acts of the anti-corruption agencies. A total of twelve (12) KIIs were conducted with the scholars of anti-corruption and the officials of the anti-corruption agencies. The categories of people were purposively selected for the study due to their experience in anti-corruption studies in Nigeria. Data were subjected to thematic and content analyses. The study found that apart from witch-hunting political opponents, politicization turned the anti-corruption agencies into tools for forcing leadership change, brought about frequent changes in the leadership of the anti-corruption agencies, for the acquisition of legitimacy, select prosecution of corruption cases, etc. The paper concluded that politics largely determines what the agencies do, the laws they apply, their direction and legal tools. The paper recommended minimal political influence of politics in the anti-corruption initiative in Nigeria.","PeriodicalId":124778,"journal":{"name":"AKSU Journal of Administration and Corporate Governance","volume":"18 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117001443","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-15DOI: 10.61090/aksujacog.2023.007
Charles Geoffrey Okon, Uwem Etim Uwah
Public revenue is utilized for the welfare of the citizens of a nation. In Nigeria, public revenue is derivable from the statutory allocation from the federation accounts and internally generated revenue. This study assessed the relationship between internally generated revenue and infrastructural development, in the form of capital expenditure in Akwa Ibom State, for the period 2007- 2020. The objective was to ascertain the contribution of internally generated revenue to infrastructural development on health, education, and sanitation. The ex post facto research design was adopted, where secondary data were obtained from the office of the Accountant General of Akwa Ibom State. The data were analyzed using simple regression analyses to test the hypotheses. It was found that internally generated revenue (IGR) has a positive relationship with infrastructural development in the State, showing a positive and significant relationship with development in education, and an insignificant but positive relationship with health and sanitation. Consequently, it was concluded that a balanced approach to internally generated revenue (IGR) appropriation to the infrastructural development in all the areas was absent. It was therefore recommended that internally generated revenue (IGR) allocations should be redirected to infrastructural development on health and sanitation since health and sanitation are directly linked to the life of every citizen of the state. This will bring about a balanced approach to the appropriation of revenue on capital expenditure which can motivate citizens to pay their taxes regularly and avoid tax evasion.
{"title":"Internally Generated Revenue and Infrastructural Development in Akwa Ibom State, Nigeria","authors":"Charles Geoffrey Okon, Uwem Etim Uwah","doi":"10.61090/aksujacog.2023.007","DOIUrl":"https://doi.org/10.61090/aksujacog.2023.007","url":null,"abstract":"Public revenue is utilized for the welfare of the citizens of a nation. In Nigeria, public revenue is derivable from the statutory allocation from the federation accounts and internally generated revenue. This study assessed the relationship between internally generated revenue and infrastructural development, in the form of capital expenditure in Akwa Ibom State, for the period 2007- 2020. The objective was to ascertain the contribution of internally generated revenue to infrastructural development on health, education, and sanitation. The ex post facto research design was adopted, where secondary data were obtained from the office of the Accountant General of Akwa Ibom State. The data were analyzed using simple regression analyses to test the hypotheses. It was found that internally generated revenue (IGR) has a positive relationship with infrastructural development in the State, showing a positive and significant relationship with development in education, and an insignificant but positive relationship with health and sanitation. Consequently, it was concluded that a balanced approach to internally generated revenue (IGR) appropriation to the infrastructural development in all the areas was absent. It was therefore recommended that internally generated revenue (IGR) allocations should be redirected to infrastructural development on health and sanitation since health and sanitation are directly linked to the life of every citizen of the state. This will bring about a balanced approach to the appropriation of revenue on capital expenditure which can motivate citizens to pay their taxes regularly and avoid tax evasion.","PeriodicalId":124778,"journal":{"name":"AKSU Journal of Administration and Corporate Governance","volume":"76 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128519483","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-15DOI: 10.61090/aksujacog.2023.014
Uforo Etim Eyo
This study examined the contribution of commercial tricycles to the socio-economic development in Uyo, Akwa Ibom State, through revenue generation to the government, employment generation for the people and the movement of economic goods within the Uyo metropolis, Akwa Ibom State. Using the survey research technique, data for the study were drawn from primary and secondary sources through the cross-sectional survey of 400 respondents from 10,500 registered Keke riders in Uyo. The study employed the economic development framework as a theoretical framework to determine how transportation activities enhance socio-economic development. It was discovered among others, that tricycle operation has generated revenue from the payment of taxes and registration fees to the State Ministry of Transport; that it has generated a lot of direct (riders) and indirect (spare parts dealers and mechanic) employment opportunities to the citizens; and that tricycle operations have aided in the movement of people, goods and services, even to the rural areas. The study recommended that apart from the State Government ensuring that revenue generated from tricycle operations is channelled to the development needs of the state, it should also effectively monitor tricycle operations to avoid illegal registration and diversion of the funds by fraudulent revenue collection agents.
{"title":"Tricycle Operation and Socio-Economic Development within Uyo Metropolis","authors":"Uforo Etim Eyo","doi":"10.61090/aksujacog.2023.014","DOIUrl":"https://doi.org/10.61090/aksujacog.2023.014","url":null,"abstract":"This study examined the contribution of commercial tricycles to the socio-economic development in Uyo, Akwa Ibom State, through revenue generation to the government, employment generation for the people and the movement of economic goods within the Uyo metropolis, Akwa Ibom State. Using the survey research technique, data for the study were drawn from primary and secondary sources through the cross-sectional survey of 400 respondents from 10,500 registered Keke riders in Uyo. The study employed the economic development framework as a theoretical framework to determine how transportation activities enhance socio-economic development. It was discovered among others, that tricycle operation has generated revenue from the payment of taxes and registration fees to the State Ministry of Transport; that it has generated a lot of direct (riders) and indirect (spare parts dealers and mechanic) employment opportunities to the citizens; and that tricycle operations have aided in the movement of people, goods and services, even to the rural areas. The study recommended that apart from the State Government ensuring that revenue generated from tricycle operations is channelled to the development needs of the state, it should also effectively monitor tricycle operations to avoid illegal registration and diversion of the funds by fraudulent revenue collection agents.","PeriodicalId":124778,"journal":{"name":"AKSU Journal of Administration and Corporate Governance","volume":"98 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122500180","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-15DOI: 10.61090/aksujacog.2023.001
Idongesit Michael Akpan, Tarila Ayibaebi Ekeuwei
The study focused on approaches to educational illiteracy in Nigeria in China: A Tripartite Comparative Analysis. Holistic development in some countries of the world has been frustrated by the absence of digital awareness and technological creativity which are achieved through the spread of qualitative knowledge in a uniform manner. The poor spread of such knowledge, which has since been embodied into formal education in educational institutions results in educational illiteracy. Hence, countries of the world have instituted different strategies to curb the issue which in some climes like Nigeria and other developing countries of the world has been existential. The aim of the study is to compare the approaches to educational illiteracy between Nigeria and China through a tripartite model. The descriptive research design was adopted, while the sources of data were majorly secondary through the use of internet sources, textbooks, print publications, etc. The structural-functional theory was adopted for the study. It was discovered that there is a colossal disparity between Nigeria and China in terms of structure and pattern of educational institution(s) administration, budgetary allocations to the education sector, and pattern/content of learning, with China faring better than Nigeria. It was recommended that tertiary educational institutions should be established to focus on specific areas to ensure specialization, and expertise, amongst both instructors and students and also to reduce over-crowding in Nigerian tertiary institutions
{"title":"Educational Illiteracy between Nigeria and China: A Tripartite Comparative Analysis","authors":"Idongesit Michael Akpan, Tarila Ayibaebi Ekeuwei","doi":"10.61090/aksujacog.2023.001","DOIUrl":"https://doi.org/10.61090/aksujacog.2023.001","url":null,"abstract":"The study focused on approaches to educational illiteracy in Nigeria in China: A Tripartite Comparative Analysis. Holistic development in some countries of the world has been frustrated by the absence of digital awareness and technological creativity which are achieved through the spread of qualitative knowledge in a uniform manner. The poor spread of such knowledge, which has since been embodied into formal education in educational institutions results in educational illiteracy. Hence, countries of the world have instituted different strategies to curb the issue which in some climes like Nigeria and other developing countries of the world has been existential. The aim of the study is to compare the approaches to educational illiteracy between Nigeria and China through a tripartite model. The descriptive research design was adopted, while the sources of data were majorly secondary through the use of internet sources, textbooks, print publications, etc. The structural-functional theory was adopted for the study. It was discovered that there is a colossal disparity between Nigeria and China in terms of structure and pattern of educational institution(s) administration, budgetary allocations to the education sector, and pattern/content of learning, with China faring better than Nigeria. It was recommended that tertiary educational institutions should be established to focus on specific areas to ensure specialization, and expertise, amongst both instructors and students and also to reduce over-crowding in Nigerian tertiary institutions","PeriodicalId":124778,"journal":{"name":"AKSU Journal of Administration and Corporate Governance","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"122145208","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-15DOI: 10.61090/aksujacog.2023.012
ThankGod Sabbath Etim
This research was carried out to examine revenue allocation and the development of Ukanafun, the Local Government area of Akwa Ibom State. The study was motivated by persistent crises in the fiscal relations among the three tiers of government in Nigeria, being that the Federal and State governments have exploited and stifled the effective performance of the local governments. Among others, the subsidiary objective was to examine the relationship between revenue allocation and the infrastructural development of Ukanafun local government Areas of Akwa Ibom State. The theoretical framework adopted in this work was the structural-functional theory, while data were gathered through qualitative and descriptive methods. Data gathered were analyzed through the use of content analysis. The major findings of the study revealed that that the total sum of N3,759,132,819.36 was allocated to Ukanafun L.G.A. from 2021 to 2023, while the local government council undertook about 6 infrastructure/healthcare-related projects in two and a half years. The study recommended, among others, that section 162 (6) of the constitution of the Federal Republic of Nigeria should be amended to cancel the State/Local joint account which will ensure financial autonomy for the councils. The Nigerian Financial Intelligence unit should be used effectively to address financial crime and to deter public officers from corrupt practices in the Ukanafun Local government area of Akwa Ibom State.
{"title":"Revenue Allocation and the Development of Ukanafun Local Government Area of Akwa Ibom State","authors":"ThankGod Sabbath Etim","doi":"10.61090/aksujacog.2023.012","DOIUrl":"https://doi.org/10.61090/aksujacog.2023.012","url":null,"abstract":"This research was carried out to examine revenue allocation and the development of Ukanafun, the Local Government area of Akwa Ibom State. The study was motivated by persistent crises in the fiscal relations among the three tiers of government in Nigeria, being that the Federal and State governments have exploited and stifled the effective performance of the local governments. Among others, the subsidiary objective was to examine the relationship between revenue allocation and the infrastructural development of Ukanafun local government Areas of Akwa Ibom State. The theoretical framework adopted in this work was the structural-functional theory, while data were gathered through qualitative and descriptive methods. Data gathered were analyzed through the use of content analysis. The major findings of the study revealed that that the total sum of N3,759,132,819.36 was allocated to Ukanafun L.G.A. from 2021 to 2023, while the local government council undertook about 6 infrastructure/healthcare-related projects in two and a half years. The study recommended, among others, that section 162 (6) of the constitution of the Federal Republic of Nigeria should be amended to cancel the State/Local joint account which will ensure financial autonomy for the councils. The Nigerian Financial Intelligence unit should be used effectively to address financial crime and to deter public officers from corrupt practices in the Ukanafun Local government area of Akwa Ibom State.","PeriodicalId":124778,"journal":{"name":"AKSU Journal of Administration and Corporate Governance","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"130584340","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-15DOI: 10.61090/aksujacog.2023.005
Obongodiong Emmanuel Ikpe, Uwem Etim Uwah
The audit expectation gap has widened due to the occurrence of undetected high-profile financial statement frauds, highlighting the need for effective measures to address this issue. This study investigated the role of forensic accounting in bridging the expectation gap among stakeholders in microfinance banks in Akwa Ibom State. Using a survey research design, primary data were collected from 128 respondents representing a sample size drawn from ten randomly selected microfinance banks in Uyo. The data were analyzed using Pearson’s correlation coefficient statistical tool. The findings indicated that incorporating forensic accounting skills significantly mitigates corporate financial fraud by promptly detecting fraudulent patterns that traditional audits may overlook. This highlighted the importance of forensic accounting in addressing the limitations of conventional audit practices. Based on the results, the researcher concluded that forensic accounting practice plays a crucial role in bridging the audit expectation gaps of microfinance banks. To enhance financial reporting quality and stakeholder confidence, it was recommended that microfinance bank directors engage auditors equipped with requisite forensic accounting skills. This proactive approach will enable the early detection and effective mitigation of fraudulent financial reporting, ultimately leading to the production of qualitative financial reports that meet stakeholder expectations.
{"title":"The Role of Forensic Accounting in Bridging the Audit Expectation Gap of Microfinance Banks in Akwa Ibom State","authors":"Obongodiong Emmanuel Ikpe, Uwem Etim Uwah","doi":"10.61090/aksujacog.2023.005","DOIUrl":"https://doi.org/10.61090/aksujacog.2023.005","url":null,"abstract":"The audit expectation gap has widened due to the occurrence of undetected high-profile financial statement frauds, highlighting the need for effective measures to address this issue. This study investigated the role of forensic accounting in bridging the expectation gap among stakeholders in microfinance banks in Akwa Ibom State. Using a survey research design, primary data were collected from 128 respondents representing a sample size drawn from ten randomly selected microfinance banks in Uyo. The data were analyzed using Pearson’s correlation coefficient statistical tool. The findings indicated that incorporating forensic accounting skills significantly mitigates corporate financial fraud by promptly detecting fraudulent patterns that traditional audits may overlook. This highlighted the importance of forensic accounting in addressing the limitations of conventional audit practices. Based on the results, the researcher concluded that forensic accounting practice plays a crucial role in bridging the audit expectation gaps of microfinance banks. To enhance financial reporting quality and stakeholder confidence, it was recommended that microfinance bank directors engage auditors equipped with requisite forensic accounting skills. This proactive approach will enable the early detection and effective mitigation of fraudulent financial reporting, ultimately leading to the production of qualitative financial reports that meet stakeholder expectations.","PeriodicalId":124778,"journal":{"name":"AKSU Journal of Administration and Corporate Governance","volume":"84 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2023-08-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128682031","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}
Pub Date : 2023-08-15DOI: 10.61090/aksujacog.2023.002
Ebrima Fatajo, Mustapha Barrow
This study focused on the importance of School Water, Sanitation, and Hygiene (WASH) policy in enhancing the quality of education in Lower and Upper Basic Schools within Region One Education Directorate of The Gambia. The study utilised a mixed-methods approach, combining qualitative analysis of policy documents with quantitative data obtained from questionnaires administered to head teachers. The Human Rights-Based Approach (HRBA) and Systems Thinking provide valuable theoretical lenses to analyse the lack of WASH policies. The HRBA emphasises the recognition of WASH as a fundamental human right, while the Systems Thinking approach considers the interconnectedness and complexity of the WASH system. The findings indicated that a significant number of schools in the region lack a WASH policy or rely on general directives, leading to inconsistent approaches and practices in addressing WASH issues. This inconsistency results in inadequate provision of WASH facilities, ineffective hygiene education, and a lack of clear learning objectives for students. The absence of WASH-related guidance in key school management tools and policy documents further exacerbates the challenges. The study highlighted the need for a comprehensive School WASH policy to oversee, regulate, and provide guidance for the implementation of WASH standards in educational institutions. Recommendations included developing and implementing a comprehensive School WASH policy, enhancing the curriculum framework to ensure the coverage of WASH topics, providing clear guidelines and resources, incorporating WASH into policy documents, conducting capacity-building and awareness programmes, and establishing a robust monitoring and evaluation system.
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