This research aims to demonstrate the relationship between the board of directors’ characteristics and the practices of real earnings management in the companies operating in the market. results: The existence of a statistically significant relationship between the board of directors characteristics and earnings management with real activities through sales, the existence of a statistically significant relationship between the board of directors characteristics and real earnings management activities through production, the necessity of establishing the National Authority for Governance of Business and Governmental Establishments with the aim of eliminating financial, administrative, economic and political corruption at the level of The state.
{"title":"The Impact of Board Characteristics on Earnings Management Practices Through Real Activities: Evidence from The Egyptian Environment","authors":"Eman Albahrawy, Maged M. Albaz","doi":"10.56830/oele3831","DOIUrl":"https://doi.org/10.56830/oele3831","url":null,"abstract":"This research aims to demonstrate the relationship between the board of directors’ characteristics and the practices of real earnings management in the companies operating in the market. results: The existence of a statistically significant relationship between the board of directors characteristics and earnings management with real activities through sales, the existence of a statistically significant relationship between the board of directors characteristics and real earnings management activities through production, the necessity of establishing the National Authority for Governance of Business and Governmental Establishments with the aim of eliminating financial, administrative, economic and political corruption at the level of The state.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"114 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124120572","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}
عملت هذه الدراسة على تحديد دور إدارة الموارد البشرية في إدارة الأزمات عمومًا دراسة تطبيقية على بنك دبي الإسلامي بدولة الإمارات، وقد تم توزيع الاستبيان على عينة من العاملين في بنك دبي الإسلامي بإدارة الموارد البشرية، وقد بلغ حجم هذه العينة 181 موظف، ومن خلال رؤية النتائج الخاصة بالتحليل الخاص بالاستبيان من خلال استخدام برنامج spss وقد تم التوصل إلى أن مستوى تطبيق إدارة الموارد البشرية في إدارة الأزمات كبير، كما أن مستوى الفاعلية في إدارة الأزمات في بنك دبي الإسلامي عالي، إضافة لوجود أثر له دلالة إحصائية خاصة بأبعاد إدارة الأزمات خاصة بالموارد البشرية في فاعلية إدارة الأزمات في بنك دبي الإسلامي عند مستوى دلالة 0.05.
{"title":"The Role of Human Resources Management in Crisis Management by Applying to Dubai Islamic Bank: A Field Study","authors":"Ahmed Ibrahim Mohamed Ibrahim","doi":"10.56830/popv5570","DOIUrl":"https://doi.org/10.56830/popv5570","url":null,"abstract":"عملت هذه الدراسة على تحديد دور إدارة الموارد البشرية في إدارة الأزمات عمومًا دراسة تطبيقية على بنك دبي الإسلامي بدولة الإمارات، وقد تم توزيع الاستبيان على عينة من العاملين في بنك دبي الإسلامي بإدارة الموارد البشرية، وقد بلغ حجم هذه العينة 181 موظف، ومن خلال رؤية النتائج الخاصة بالتحليل الخاص بالاستبيان من خلال استخدام برنامج spss وقد تم التوصل إلى أن مستوى تطبيق إدارة الموارد البشرية في إدارة الأزمات كبير، كما أن مستوى الفاعلية في إدارة الأزمات في بنك دبي الإسلامي عالي، إضافة لوجود أثر له دلالة إحصائية خاصة بأبعاد إدارة الأزمات خاصة بالموارد البشرية في فاعلية إدارة الأزمات في بنك دبي الإسلامي عند مستوى دلالة 0.05.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"41 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"114978713","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}
This study aims to determine the extent to which quality standards are applied in school management from the perspective of primary school principals in the Wilaya of Saida. For data collection, a research questionnaire has been designed and applied to a sample that consists of 60 principals . The study uses the descriptive approach. The analysis of data leads to the following results: Quality standards require great attention and great care for its development and dissemination as a culture in all departments of educational institutions in order to improve performance and achieve excellence. Various educational methods and modern techniques are used to deliver information to the students. The school administration is working to improve decisions in the educational field by employing new information technologies in its various educational processes to achieve quality standards and disseminate them among teachers and workers. The study did not indicate the existence of statistically significant differences due to the gender variable in the application of quality standards in school management There are statistically significant differences due to professional experience in favor for the years of experience less than 5 years
{"title":"The Application of total Quality standards in Primary School A field study in saida City Schools-Algeria","authors":"Mostefai Bouanani","doi":"10.56830/wnmz2516","DOIUrl":"https://doi.org/10.56830/wnmz2516","url":null,"abstract":"This study aims to determine the extent to which quality standards are applied in school management from the perspective of primary school principals in the Wilaya of Saida. For data collection, a research questionnaire has been designed and applied to a sample that consists of 60 principals . The study uses the descriptive approach. The analysis of data leads to the following results: Quality standards require great attention and great care for its development and dissemination as a culture in all departments of educational institutions in order to improve performance and achieve excellence. Various educational methods and modern techniques are used to deliver information to the students. The school administration is working to improve decisions in the educational field by employing new information technologies in its various educational processes to achieve quality standards and disseminate them among teachers and workers. The study did not indicate the existence of statistically significant differences due to the gender variable in the application of quality standards in school management There are statistically significant differences due to professional experience in favor for the years of experience less than 5 years","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"2015 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123833836","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}
Samar Samy Mohamed, Alawad Besher Abdelaziem Albana, Ahmed Kamal Metawee
In response to the Ministerial Resolution issued regarding the issuance of standards and mechanisms for the organizational development of the units of the state’s administrative apparatus No. 122 of 2015 and the Ministerial Resolution regarding the creation of organizational divisions in the units of the State’s administrative apparatus No. 1146 of 2018 and in particular what is related to the development of the organizational division of internal audit and governance in the issuance of the Central Agency for Organization and Administration Resolution No. 54 of 2020, and in light of this decision, this approach was proposed to activate the organizational division of internal auditing and governance in the Egyptian government sector, which is in line with Egypt’s 2030 vision in controlling public money and as a guarantee for the continuity of organizational units, as the proposed activation approach is based on the creation and review of patterns The organizational structure of the internal audit and governance within the units of the Egyptian government sector by developing a vision that allows the redistribution of powers and defining the roles, responsibilities and powers of the organizational division of internal audit and governance. Interior and Governance, and This is by defining the nature of the current organizational problem, in order to find solutions that include elements (administrative, accounting / financial, technological and human), and these elements referred to depend on mechanisms represented in full coordination between the authorities (legislative, executive and supervisory) and between the various state agencies to achieve transparency and enhance accountability. The research team reached several results, the most important of which are: First: The efforts of the Egyptian legislative, executive and supervisory authorities and the various state agencies, which were achieved by issuing the Central Agency for Organization and Administration Resolution No. 54 of 2020, which is a step and a basic pillar and a starting point for tightening control within the units of the administrative apparatus in At a time when Egypt is moving at tangible steps to achieve sustainable development goals, combat corruption and achieve financial and administrative reform. Second: The importance of finding components and mechanisms to activate the proposed approach, to verify the effectiveness of the government accounting system in Egypt and to ensure the correctness of financial statements, lists and financial reports on the one hand, and to ensure the quality of government performance. On the other hand, the most important recommendations of the research were the use and application of the proposed approach, which provides a sophisticated view, a new methodology, and clear work requirements in light of changing the environment in which the internal auditor works, in order to achieve the objectives of internal auditing, and to emphasize the quality
{"title":"A Proposed Approach to Enhance the Organizational Division of Internal Audit and Governance in The Egyptian Governmental Sector to Control Public Fund","authors":"Samar Samy Mohamed, Alawad Besher Abdelaziem Albana, Ahmed Kamal Metawee","doi":"10.56830/uoue9006","DOIUrl":"https://doi.org/10.56830/uoue9006","url":null,"abstract":"In response to the Ministerial Resolution issued regarding the issuance of standards and mechanisms for the organizational development of the units of the state’s administrative apparatus No. 122 of 2015 and the Ministerial Resolution regarding the creation of organizational divisions in the units of the State’s administrative apparatus No. 1146 of 2018 and in particular what is related to the development of the organizational division of internal audit and governance in the issuance of the Central Agency for Organization and Administration Resolution No. 54 of 2020, and in light of this decision, this approach was proposed to activate the organizational division of internal auditing and governance in the Egyptian government sector, which is in line with Egypt’s 2030 vision in controlling public money and as a guarantee for the continuity of organizational units, as the proposed activation approach is based on the creation and review of patterns The organizational structure of the internal audit and governance within the units of the Egyptian government sector by developing a vision that allows the redistribution of powers and defining the roles, responsibilities and powers of the organizational division of internal audit and governance. Interior and Governance, and This is by defining the nature of the current organizational problem, in order to find solutions that include elements (administrative, accounting / financial, technological and human), and these elements referred to depend on mechanisms represented in full coordination between the authorities (legislative, executive and supervisory) and between the various state agencies to achieve transparency and enhance accountability. The research team reached several results, the most important of which are: First: The efforts of the Egyptian legislative, executive and supervisory authorities and the various state agencies, which were achieved by issuing the Central Agency for Organization and Administration Resolution No. 54 of 2020, which is a step and a basic pillar and a starting point for tightening control within the units of the administrative apparatus in At a time when Egypt is moving at tangible steps to achieve sustainable development goals, combat corruption and achieve financial and administrative reform. Second: The importance of finding components and mechanisms to activate the proposed approach, to verify the effectiveness of the government accounting system in Egypt and to ensure the correctness of financial statements, lists and financial reports on the one hand, and to ensure the quality of government performance. On the other hand, the most important recommendations of the research were the use and application of the proposed approach, which provides a sophisticated view, a new methodology, and clear work requirements in light of changing the environment in which the internal auditor works, in order to achieve the objectives of internal auditing, and to emphasize the quality ","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"16 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115283219","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}
The study aims to measure the degree of administrative and financial corruption and its impact on economic development, and it included an independent variable (administrative and financial corruption) and a dependent variable (economic development), where the descriptive analytical approach was adopted. The study sample consisted of 130 employees in 4 ministries in Lebanon (at the level of heads of departments and divisions). randomly selected, The (SPSS) program was used through descriptive statistical methods, frequencies, arithmetic averages, standard deviations, Cronbach Alpha coefficient, Correlation Coefficient, Simple Linear Regression, and(ANOVA) to test the validity of the hypotheses, and the study reached the following results: The total arithmetic mean of the administrative and financial corruption variable reached (3.87), which is a high level of importance. There is a medium inverse correlation between financial and administrative corruption and economic development. There is a statistically significant effect at the level (α ≤ 0.05) between financial and administrative corruption and economic development. The most important recommendations: Issuing a law to lift banking secrecy and developing a comprehensive national strategy to combat corruption in various economic and non-economic fields, which would reduce or prevent the spread of administrative and financial corruption.
{"title":"Measuring the level of administrative and financial corruption and its impact on economic development: A field study on workers in the public sector in Lebanon","authors":"A. Yaakoub","doi":"10.56830/xqsk4074","DOIUrl":"https://doi.org/10.56830/xqsk4074","url":null,"abstract":"The study aims to measure the degree of administrative and financial corruption and its impact on economic development, and it included an independent variable (administrative and financial corruption) and a dependent variable (economic development), where the descriptive analytical approach was adopted. The study sample consisted of 130 employees in 4 ministries in Lebanon (at the level of heads of departments and divisions). randomly selected, The (SPSS) program was used through descriptive statistical methods, frequencies, arithmetic averages, standard deviations, Cronbach Alpha coefficient, Correlation Coefficient, Simple Linear Regression, and(ANOVA) to test the validity of the hypotheses, and the study reached the following results: The total arithmetic mean of the administrative and financial corruption variable reached (3.87), which is a high level of importance. There is a medium inverse correlation between financial and administrative corruption and economic development. There is a statistically significant effect at the level (α ≤ 0.05) between financial and administrative corruption and economic development. The most important recommendations: Issuing a law to lift banking secrecy and developing a comprehensive national strategy to combat corruption in various economic and non-economic fields, which would reduce or prevent the spread of administrative and financial corruption.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"5 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"117033583","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}
The importance of digital transformation, the use of modern technology and the use of service mechanization are due to the desire to promote the economy and achieve sustainable development, And accelerate the provision of services to citizens, after technology has become the driving force for different development sectors, Digital transformation has become a feature of developed countries that rely on modern technology in all different fields, This contributes to the development of services, the advancement of the economy and the attraction of investment. This research paper seeks to recognize the importance of digital transformation in achieving sustainable development.
{"title":"Digital Transformation and sustainable Development: Egypt as a Model","authors":"Nabila Keshty","doi":"10.56830/whiy2101","DOIUrl":"https://doi.org/10.56830/whiy2101","url":null,"abstract":"The importance of digital transformation, the use of modern technology and the use of service mechanization are due to the desire to promote the economy and achieve sustainable development, And accelerate the provision of services to citizens, after technology has become the driving force for different development sectors, Digital transformation has become a feature of developed countries that rely on modern technology in all different fields, This contributes to the development of services, the advancement of the economy and the attraction of investment. This research paper seeks to recognize the importance of digital transformation in achieving sustainable development.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"50 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"129588067","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}
Academic researches discussed the determinants of improving the public sector performance, one of these determinants is adopting international financial reporting standards (IFRS), where the main objective of this research is to identify the most important international efforts exerted for the adopting of international standards for financial reporting for the public sector, in light of the successive developments in accounting standards and the Competitive Pressures of increasing competition between companies in order to attract investors. Accordingly, the objective The analysis views of some researchers and scientific organizations that dealt with the nature of international financial reporting standards, and the motives affecting their is adopting, in addition to knowing the factors affecting the decision to implement, leading to the position of the Western and Arab countries towards the issuance and is adopting of these standards were analyzed. These results of the study concluded that the adopting international financial reporting standards will attract more foreign investments to the treasury of Arab countries, which will be reflected in improving the performance of the public sector. These results of that study are expected to provide useful information for investors, accounting policy makers and stakeholders. Based on the foregoing, the scientific contribution of the study is to explain the international efforts made to implement international financial reporting standards in improving the performance of the public sector, which is reflected in advancing economic development.
{"title":"International Effort to Adoption International Financial Reporting Standards for the Public Sector between the Shortcoming of Application and the Inevitability of Development","authors":"Sayed Abd El Haliim Mouheny Abd Allah","doi":"10.56830/poxq8314","DOIUrl":"https://doi.org/10.56830/poxq8314","url":null,"abstract":"Academic researches discussed the determinants of improving the public sector performance, one of these determinants is adopting international financial reporting standards (IFRS), where the main objective of this research is to identify the most important international efforts exerted for the adopting of international standards for financial reporting for the public sector, in light of the successive developments in accounting standards and the Competitive Pressures of increasing competition between companies in order to attract investors. Accordingly, the objective The analysis views of some researchers and scientific organizations that dealt with the nature of international financial reporting standards, and the motives affecting their is adopting, in addition to knowing the factors affecting the decision to implement, leading to the position of the Western and Arab countries towards the issuance and is adopting of these standards were analyzed. These results of the study concluded that the adopting international financial reporting standards will attract more foreign investments to the treasury of Arab countries, which will be reflected in improving the performance of the public sector. These results of that study are expected to provide useful information for investors, accounting policy makers and stakeholders. Based on the foregoing, the scientific contribution of the study is to explain the international efforts made to implement international financial reporting standards in improving the performance of the public sector, which is reflected in advancing economic development.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"13 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2022-09-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"133552422","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}
Poor funding of the education sector and low school enrollment in Nigeria has been affecting the manpower development of the citizen. This study is an empirical assessment of public expenditure on education and manpower development in Nigeria for the period of 30 years (1990-2019). Secondary source and time series data were used and the variables such as; human development index, public capital expenditure on education, public recurrent expenditure on education, primary school enrollment, secondary school enrollment and tertiary school enrollment were employed for the study. The data were sourced from Central Bank of Nigeria (CBN) statistical bulletin of 2019 and World Bank Database. Data was analyzed using Ordinary Linear Square (OLS) techniques with the aid of E-views version 09. The various analyses that were used are unit root and regression. The findings revealed that public recurrent expenditure on education (PREE), primary school enrollment (PSE), and tertiary school enrollment (TSE) are statistically significant on the Human development index (HDI) while public capital expenditure on education (PCEE) and secondary school enrollment (SSE) are not statistically significant on the Human development index (HDI). It was concluded that if public expenditure on education if managed will improve manpower development in Nigeria. The study recommended that government should create awareness about school enrollment especially at primary
尼日利亚教育部门资金不足和入学率低一直影响着公民的人力资源开发。本研究对尼日利亚30年(1990-2019年)的教育和人力发展公共支出进行了实证评估。采用二次源数据和时间序列数据，变量如;研究采用人类发展指数、公共教育资本支出、公共教育经常性支出、小学入学率、中学入学率和大学入学率。数据来源于尼日利亚中央银行2019年统计公报和世界银行数据库。数据分析采用普通线性平方(OLS)技术，辅助E-views version 09。使用的各种分析是单位根和回归。研究发现，公共经常性教育支出(PREE)、小学招生(PSE)和高等教育招生(TSE)对人类发展指数(HDI)的影响具有统计学意义，而公共资本教育支出(PCEE)和中学招生(SSE)对人类发展指数(HDI)的影响不具有统计学意义。结论是，如果管理好教育方面的公共开支，将改善尼日利亚的人力发展。该研究建议政府应该提高对入学率的认识，尤其是在小学
{"title":"Empirical Assessment of Public Expenditure on Education and Manpower Development in Nigeria","authors":"Kazeem Damola ARIJE","doi":"10.56830/tzow7125","DOIUrl":"https://doi.org/10.56830/tzow7125","url":null,"abstract":"Poor funding of the education sector and low school enrollment in Nigeria has been affecting the manpower development of the citizen. This study is an empirical assessment of public expenditure on education and manpower development in Nigeria for the period of 30 years (1990-2019). Secondary source and time series data were used and the variables such as; human development index, public capital expenditure on education, public recurrent expenditure on education, primary school enrollment, secondary school enrollment and tertiary school enrollment were employed for the study. The data were sourced from Central Bank of Nigeria (CBN) statistical bulletin of 2019 and World Bank Database. Data was analyzed using Ordinary Linear Square (OLS) techniques with the aid of E-views version 09. The various analyses that were used are unit root and regression. The findings revealed that public recurrent expenditure on education (PREE), primary school enrollment (PSE), and tertiary school enrollment (TSE) are statistically significant on the Human development index (HDI) while public capital expenditure on education (PCEE) and secondary school enrollment (SSE) are not statistically significant on the Human development index (HDI). It was concluded that if public expenditure on education if managed will improve manpower development in Nigeria. The study recommended that government should create awareness about school enrollment especially at primary","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"43 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"125786548","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}
Ule Prince Alamina, Edeh Friday Ogbu, Aberes Wapaimi, Micah Woyengiimomoemi Jacob
The scientific approach to knowledge generation hinges in the collection of valid and reliable data about the phenomenon being investigated. These quests for knowledge claims not only satisfy the human curiosity in the need to know but also emphasize the systematic application of science in the investigation of social phenomenon. However, the functionality of knowledge seeking behaviour rests on the sustenance of the human quest for valid and reliable knowledge. These knowledge only become meaningful when they stand to explain the purpose, nature, meaning and shortfalls of the human element which is the centre of inquiry in the behavioural science research. Thus, an understanding of this phenomenon gives insightful knowledge into the kind of data to be collected that would aid in theory building which is the tool for explaining the knowledge that researchers anchors their philosophical assumptions upon. And since theory building in the behavioural science domain requires the collection of accurate and reliable data in order to make salient epistemic claims and generalization, researchers need to uncover the phenomenon under investigation and such understanding must be taken into consideration. These considerations would inform researchers on the approach to be adopted. Based on these the paper concluded that researchers need to understand the human ontological nature which gives rise to epistemological consideration because human behavior is unpredictable.
{"title":"Validity and Reliability: The Functionality of Knowledge Seeking Behaviour and Theory Building","authors":"Ule Prince Alamina, Edeh Friday Ogbu, Aberes Wapaimi, Micah Woyengiimomoemi Jacob","doi":"10.56830/fctp1084","DOIUrl":"https://doi.org/10.56830/fctp1084","url":null,"abstract":"The scientific approach to knowledge generation hinges in the collection of valid and reliable data about the phenomenon being investigated. These quests for knowledge claims not only satisfy the human curiosity in the need to know but also emphasize the systematic application of science in the investigation of social phenomenon. However, the functionality of knowledge seeking behaviour rests on the sustenance of the human quest for valid and reliable knowledge. These knowledge only become meaningful when they stand to explain the purpose, nature, meaning and shortfalls of the human element which is the centre of inquiry in the behavioural science research. Thus, an understanding of this phenomenon gives insightful knowledge into the kind of data to be collected that would aid in theory building which is the tool for explaining the knowledge that researchers anchors their philosophical assumptions upon. And since theory building in the behavioural science domain requires the collection of accurate and reliable data in order to make salient epistemic claims and generalization, researchers need to uncover the phenomenon under investigation and such understanding must be taken into consideration. These considerations would inform researchers on the approach to be adopted. Based on these the paper concluded that researchers need to understand the human ontological nature which gives rise to epistemological consideration because human behavior is unpredictable.","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"8 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132523786","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}
S. Magaji, Mansur Mohammed Abubakar, Yusuf Abdullahi Temitope
The study analyzes the impact of international trade on economic growth in Nigeria. The study’s specific objectives were used to achieve this, which is to investigate the impact of Nigeria’s trade openness on the country’s economic growth; to examine the extent to which trade balance has an impact on economic growth; and to find out how exchange rate affects economic growth. The time series data used for this study was sourced from CBN 2021. Using Granger Causality test it indicates that trade balance does not Granger cause real gross domestic product at 5% level of significance. It also indicates that the degree of trade openness does not Granger cause real gross domestic product at 5% level of significance. The regression result shows that trade is not statistically significant to economic growth. Also, the result shows that trade openness is not statistically significant to economic growth. It is recommended that there is need for effective foreign exchange management capable of ensuring optimal productivity in the critical sectors of the economy. This can be achieved by diversification of the economy away from oil with a view to expanding export of non-oil goods and services to strengthen naira exchange rate under the managed float regime. Keywords: International Trade, Economic growth, Trade openness, Granger Causality test, Foreign exchange, Economic diversification
{"title":"Impact of International Trade On Economic Growth: The Granger Causality Test Approach","authors":"S. Magaji, Mansur Mohammed Abubakar, Yusuf Abdullahi Temitope","doi":"10.56830/nucb7716","DOIUrl":"https://doi.org/10.56830/nucb7716","url":null,"abstract":"The study analyzes the impact of international trade on economic growth in Nigeria. The study’s specific objectives were used to achieve this, which is to investigate the impact of Nigeria’s trade openness on the country’s economic growth; to examine the extent to which trade balance has an impact on economic growth; and to find out how exchange rate affects economic growth. The time series data used for this study was sourced from CBN 2021. Using Granger Causality test it indicates that trade balance does not Granger cause real gross domestic product at 5% level of significance. It also indicates that the degree of trade openness does not Granger cause real gross domestic product at 5% level of significance. The regression result shows that trade is not statistically significant to economic growth. Also, the result shows that trade openness is not statistically significant to economic growth. It is recommended that there is need for effective foreign exchange management capable of ensuring optimal productivity in the critical sectors of the economy. This can be achieved by diversification of the economy away from oil with a view to expanding export of non-oil goods and services to strengthen naira exchange rate under the managed float regime. Keywords: International Trade, Economic growth, Trade openness, Granger Causality test, Foreign exchange, Economic diversification","PeriodicalId":328962,"journal":{"name":"International Journal of Accounting and Management Sciences","volume":"9 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"1900-01-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132541041","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}
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