James Odia - Academia.edu (original) (raw)
Papers by James Odia
IGI Global eBooks, 2020
Accessibility to university education represents a vital instrument for personal empowerment as w... more Accessibility to university education represents a vital instrument for personal empowerment as well as the economic growth and technological advancement of a country. It is against the backdrop of the relevance and benefits of higher education that the quests for admission to Nigerian universities have assumed an alarming dimension due to the increasing annual applications to enroll for the entrance examinations conducted by the Joint Admission and Matriculation Boards and the subsequent screening by the respective universities. Unfortunately, most of the candidates are unable to gain admission to the university. The chapter considers some of the issues and challenges associated with low accessibility to university education for people seeking admission into Nigerian Universities and also suggest the ways to address the problems.
Advances in business strategy and competitive advantage book series, Aug 30, 2016
The increase in FDIs to developing countries has also been accompanied with rising societal expec... more The increase in FDIs to developing countries has also been accompanied with rising societal expectations from the MNCs and TNCs to demonstrate more commitments to CSR. Owing to the natural resources curse, there is increasing expectations by governments, investors, consumers and local communities that businesses, particularly the MNCs and TNCs, should go beyond local regulatory compliance to earn their 'license to operate' by demonstrating that their operations provide a beneficial impact by helping to remedy the societal problems. Although it is doubtful whether businesses will take up such responsibilities, some companies have started to engage in sustainable CSR in area of operations. Therefore, the paper recommends that conscious and sustainable CSR practices of these MNCs/TNCs must be accomplished with corporate accountability in order to have the greatest positive impact on people, environment and foster economic development.
Review of Public Administration and Management, 2013
This study examines the role of budgetary participation, procedural fairness and organizational c... more This study examines the role of budgetary participation, procedural fairness and organizational commitment on managerial performance. It presents the results from a sample of supervisors in Nigerian manufacturing industries using the questionnaire method and the ordinary least squares analysis as the analytical tool. The results show that there is a three way interaction between budget participation, budget procedural fairness and organizational commitment that influence managerial performance. The study recommends, that in order to increase managerial performance, managers should be allowed full participation in budget preparation and that the budget procedures should be fair.
Mediterranean journal of social sciences, Sep 1, 2013
The adoption of International Financial Reporting Standards (IFRSs) in Europe and around the worl... more The adoption of International Financial Reporting Standards (IFRSs) in Europe and around the world represents perhaps the most important accounting regulatory change in recent years. The use of IFRSs as a universal financial reporting language is gaining momentum across the globe as more countries are adopting IFRS or converging their local standards with it. Nigeria has set a road map towards the adoption of IFRS from January, 2012. Although there are arguments that IFRS are irrelevant to developing countries but they are adopting it because IFRS is a product with "network effects". IFRS is perceived as a high quality accounting standard, compared to most local accounting standards, which can help to foster increased comparability of financial statements by investors. Globalization, increased border-listing, attraction of foreign investment and aids, and other institutional factors have been the motivating factors for IFRS adoption. Though IFRS promises a lot of benefits for financial reporting by adopters, there are many challenges and obstacles which must be overcome. Lessons from already adopters of IFRS reveal that for effective IFRS adoption, there must enabling institutional framework, accounting education and training, efficient capacity building programme to prepare the various stakeholders for the imminent transition and challenges.
IGI Global eBooks, 2021
The CE represents a new model for resilient growth in both developed and developing economies tha... more The CE represents a new model for resilient growth in both developed and developing economies that would help to tackle the causes and devastating effects of climate change and climate change risks, meet the 1.5 degree target of the Paris Agreement, and achieve the Sustainable Development Goals (SDGs). The CE practices can help to reduce greenhouse gases (CO2, methane, and nitro-oxide) to net zero emissions by 2050 through efficient resources use, elongation of product lifetime, recycling, recovery, reuse, materials substitution, efficient waste reduction and management, sharing service, among others. Given the numerous economic opportunities, innovation, and policy progresses, developing countries should transit to the CE pathway by aligning the CE strategies with the mitigation of climate change and the achievement of SDGs, synergize the CE practices with the existing national policies, and mainstream across sectoral strategy and policy development.
Advances in finance, accounting, and economics book series, 2016
The chapter examines the determinants and financial statement effect s of IFRS adoption in Nigeri... more The chapter examines the determinants and financial statement effect s of IFRS adoption in Nigeria. It also investigate into the impact of effect of the adoption of IFRS on accounting figures and ratios in the financial statements of 50 companies quoted in the Nigerian Stock Exchange. The determinants considered include firm's characteristics (firm size, operating cash flow, leverage, turnover, growth in turnover, profitability, liquidity and earnings quality) and corporate governance variables (board size, board independence and audit type). The data were obtained from the annual reports of companies listed in the Nigerian Stock Exchange between 2011 and 2013 and was analyzed using the ordinary least square (OLS) and logistic regression which were used to test for determinants of IFRS adoption while the independent t-test was used to examine the financial statement effects. With regard to the determinants, the empirical result indicates only profitability and earnings quality have significant but negative association with IFRS adoption. Moreover, IFRS adoption has significant effect on the return on equity.
Journal of Educational and Social Research, Sep 1, 2013
The paper considers developing entrepreneurial skills and transforming challenges into business o... more The paper considers developing entrepreneurial skills and transforming challenges into business opportunities in Nigeria.Today, the twin challenges of unemployment and poverty are facing graduates of tertiary institutions and professionals owing to the global economic meltdown and economic recessions in most countries including Nigeria. While the government braces up to these challenges through the various programmes and entrepreneurial initiatives, a key solution is the equipping of graduates and professionals with entrepreneurial skills which can make them employable and become employers of labour. Again the paper advocates that besides the possession of entrepreneurial skills, knowledge and hard work, the would-be entrepreneurs must have the right attitude if they are to succeed in transforming challenges into profitable business opportunities. Moreover, the governments and corporate bodies in Nigeria must support by investing in entrepreneurial education in Nigerias
Intelligent systems reference library, Aug 30, 2019
The chapter examines the challenges of the legislation and mandatory disclosures in the eliminati... more The chapter examines the challenges of the legislation and mandatory disclosures in the elimination of modern slavery in global supply chains. There are upsurge of new domestic legislations and policies such as the California Transparency in Supply Chain Act and Dodd-Frank Act in the US, the UK Modern Slavery Act, the French Corporate Duty of Vigilance and the UN/OECD Due Diligence Principles to deal with the prevalence on modern slavery practices including forced labour, child labour, sexual exploitation, debt bondage, domestic servitude, organ harvesting and human trafficking. Although the modern slavery legislations require firms to make mandatory disclosures regarding labour issues which could also help to bring corporate accountability and transparency in the supply chains to the limelight, the paper highlights some of the challenges of these laws like industry actors sought to derail efforts to raise public labour standards, business opposition to these legislations and the fact that disclosures may fail to highlight and address human rights abuses and not also improve sustainable business practices.
Journal of Educational and Social Research, Sep 1, 2013
This paper examines the factors affecting students' career choice of accounting in Nigerian unive... more This paper examines the factors affecting students' career choice of accounting in Nigerian university. The study was conducted using the survey with a sampling population of 300 undergraduates from three universities. It has been discovered that the factors affecting students' career choice of accounting are numerous but they can be group into personal, reference and job factors. The findings indicate that personal and job factors such as students' interest and motivation in the subject, job prospects and high pay, performance in secondary school are the most influencing factors of students' choice of accounting. In particular, male students were found to be more influenced by the reference factors than their female counterparts in the choice of accounting. The paper recommends the need for enlightenment and counseling of the students and their wards about career choice in accounting..
Asian journal of management sciences & education, Apr 1, 2014
In recent times, at least in the public domain in Nigeria, the rate of corruption, looting, embez... more In recent times, at least in the public domain in Nigeria, the rate of corruption, looting, embezzlement of public funds by elected and other public officials have assumed alarming dimensions. The ugly phenomena and negative consequences on the collective well-being of the Nigerian citizenry is worrisome as the government seems not to have solutions and political will to deal with the situations which are partly a creation of bad governance over the years,The lack of accountability in the Nigerian public sector which has submerged the country in the mire of corruption is due to the weak and lack of independence of the supreme audit institutions, compromise by the public accounts committee in the legislature in their oversight functions and the corrupt legal system.The paper advocates performance auditing which comprises audit of economy, efficiency and effectiveness or value for money audit, independence of the supreme audit institutions based on Lima and Mexico declarations to foster public sector accountability in Nigeria.
IGI Global eBooks, 2019
The increase in FDIs to developing countries has also been accompanied with rising societal expec... more The increase in FDIs to developing countries has also been accompanied with rising societal expectations from the MNCs and TNCs to demonstrate more commitments to CSR. Owing to the natural resources curse, there is increasing expectations by governments, investors, consumers and local communities that businesses, particularly the MNCs and TNCs, should go beyond local regulatory compliance to earn their ‘license to operate' by demonstrating that their operations provide a beneficial impact by helping to remedy the societal problems. Although it is doubtful whether businesses will take up such responsibilities, some companies have started to engage in sustainable CSR in area of operations. Therefore, the paper recommends that conscious and sustainable CSR practices of these MNCs/TNCs must be accomplished with corporate accountability in order to have the greatest positive impact on people, environment and foster economic development.
Advances in business information systems and analytics book series, Nov 8, 2017
The created shared value represents a paradigm shift in business corporate social responsibility ... more The created shared value represents a paradigm shift in business corporate social responsibility (CSR) and sustainability strategy. Apart from addressing the limitations inherent in the traditional CSR which is mainly philanthropic, short-lived and separated from the core business strategy and activities, it enhances the company's competitiveness while simultaneously advancing the economic and social conditions in the community of operation. Companies can create shared values through re-conceiving products and markets, redefining productivity in the value chain and building supportive industry clusters at the company's locations and solving society problems. Despite the criticisms and challenges of the shared value concept, there are convincing evidences that the created shared value is a veritable instrument for addressing the bottom of the pyramid resulting in inclusive, sustainable development of developing countries and it has the potentials to unleash the next wave of global economic growth, prosperity and sustainable development when governments, companies and non-government organizations in developing countries demonstrate commitment to their roles in shared value creation and companies start to think and take long-term views of social investments and economic prosperity, and look at corporate decisions and opportunities through the lens of shared value by incorporating social and societal values into their economic agenda.
The paper examines management accounting change and the changing roles of management accountants ... more The paper examines management accounting change and the changing roles of management accountants in two independent organizations in the Nigerian public sector. The sampling population was made up of 100 respondents in the accounts departments of two public sector organizations comprising a public university and a university teaching hospital. Using the Mann Whitney test the paper considers whether there are significant differences between respondents in both organizations on management accounting change, roles of management accountants as well as the drivers and barriers to the change. The results indicate that whereas there are significant differences in some aspects relating to the roles, tasks and skills of management accountants, there are no significant differences in the drivers and barriers in the change in management accountants' roles. Specifically, we find that the main triggers (drivers) of change in the roles of management accountants are: technology, globalization and competition while the barriers are: management stability, lack of adequate resources and shortage of accounting staffs. The paper concludes that there is change in the roles and tasks performed by management accountants in the public sector. The paper suggests that the results of this study have important implications for the training of management accountants by accounting faculties from universities and professionals bodies.
Advances in educational marketing, administration, and leadership book series, 2017
Accessibility to university education represents a vital instrument for personal empowerment as w... more Accessibility to university education represents a vital instrument for personal empowerment as well as the economic growth and technological advancement of a country. It is against the backdrop of the relevance and benefits of higher education that the quests for admission to Nigerian universities have assumed an alarming dimension due to the increasing annual applications to enroll for the entrance examinations conducted by the Joint Admission and Matriculation Boards and the subsequent screening by the respective universities. Unfortunately, most of the candidates are unable to gain admission to the university. The chapter considers some of the issues and challenges associated with low accessibility to university education for people seeking admission into Nigerian Universities and also suggest the ways to address the problems.
International Journal of Management Sciences, 2015
This study investigates the level of corporate social environmental disclosure among listed compa... more This study investigates the level of corporate social environmental disclosure among listed companies in the<br />brewery and building material industry in Nigeria. The corporate annual reports for the periods 2004-2008 were<br />utilized as our main source of secondary data. While ...
Advances in data mining and database management book series, 2021
The chapter examines the roles of data science and big data analytics to forensic accountants and... more The chapter examines the roles of data science and big data analytics to forensic accountants and fraud detection. It also considers how data science techniques could be applied to the investigative processes in forensic accounting. Basically, the current increase in the volume, velocity, and variety of data offer a rich source of evidence for the forensic accountant who needs to be familiar with the techniques and procedures for extracting, analysing, and visualising such data. This is against backdrop of continuous global increase in economic crime and frauds, and financial criminals are getting more sophisticated, taking advantage of the opportunities provided by the unstructured data constantly being created with every email sent, every Facebook post, every picture on Instagram, or every thought share on Twitter. Consequently, it is important that forensic accountants are constantly abreast with developments in data science and data analytics in order to stay a step ahead of fraudsters as well as address evolving vulnerabilities created by big data.
Nonnally, it is the practice of companies to publish forecasts of future prospects dwing mergers,... more Nonnally, it is the practice of companies to publish forecasts of future prospects dwing mergers, acquisitions, and offer for sale or subscription using the prospectus. Since the forecasted results to some ex tent detenn ine the actual rcp01ted performance of these companies (in tem1s of earnings per share and dividend per share), in vestors and shareholders could request that companies show one to three year forecasts in their annual repo1ts. Despite the significance of profit forecast to investors, little or no attent ion has been paid to its reflection in the annual rep01t of companies
The aim of this study is to examine the effect of Characteristics of Audit Committee on Eamings M... more The aim of this study is to examine the effect of Characteristics of Audit Committee on Eamings Management in Nigerian quoted companies. Data for the study were sourced from annual reports of one hundred and thirty one (131) companies quoted on the Nigerian Stock Exchange over the period of 2008 to 2014. The data were analysed using descriptive, correlation and Ordinary Least Square (OLS). The multivariate regression technique was utilised to estimate our model. The choice of this approach was based on the fact that our data are both time series and cross sectional. Our findings, using the panel regression results, indicate that each of these characteristics of audit committee, namely: audit committee independence, audit committee frequency of meetings and audit committee meeting attendance had a negative significant impact on eamings _ management. This implies that audit committee independence, audit commitTee frequency of meetings and audit committee meeting attendance are useful ...
IGI Global eBooks, 2020
Accessibility to university education represents a vital instrument for personal empowerment as w... more Accessibility to university education represents a vital instrument for personal empowerment as well as the economic growth and technological advancement of a country. It is against the backdrop of the relevance and benefits of higher education that the quests for admission to Nigerian universities have assumed an alarming dimension due to the increasing annual applications to enroll for the entrance examinations conducted by the Joint Admission and Matriculation Boards and the subsequent screening by the respective universities. Unfortunately, most of the candidates are unable to gain admission to the university. The chapter considers some of the issues and challenges associated with low accessibility to university education for people seeking admission into Nigerian Universities and also suggest the ways to address the problems.
Advances in business strategy and competitive advantage book series, Aug 30, 2016
The increase in FDIs to developing countries has also been accompanied with rising societal expec... more The increase in FDIs to developing countries has also been accompanied with rising societal expectations from the MNCs and TNCs to demonstrate more commitments to CSR. Owing to the natural resources curse, there is increasing expectations by governments, investors, consumers and local communities that businesses, particularly the MNCs and TNCs, should go beyond local regulatory compliance to earn their 'license to operate' by demonstrating that their operations provide a beneficial impact by helping to remedy the societal problems. Although it is doubtful whether businesses will take up such responsibilities, some companies have started to engage in sustainable CSR in area of operations. Therefore, the paper recommends that conscious and sustainable CSR practices of these MNCs/TNCs must be accomplished with corporate accountability in order to have the greatest positive impact on people, environment and foster economic development.
Review of Public Administration and Management, 2013
This study examines the role of budgetary participation, procedural fairness and organizational c... more This study examines the role of budgetary participation, procedural fairness and organizational commitment on managerial performance. It presents the results from a sample of supervisors in Nigerian manufacturing industries using the questionnaire method and the ordinary least squares analysis as the analytical tool. The results show that there is a three way interaction between budget participation, budget procedural fairness and organizational commitment that influence managerial performance. The study recommends, that in order to increase managerial performance, managers should be allowed full participation in budget preparation and that the budget procedures should be fair.
Mediterranean journal of social sciences, Sep 1, 2013
The adoption of International Financial Reporting Standards (IFRSs) in Europe and around the worl... more The adoption of International Financial Reporting Standards (IFRSs) in Europe and around the world represents perhaps the most important accounting regulatory change in recent years. The use of IFRSs as a universal financial reporting language is gaining momentum across the globe as more countries are adopting IFRS or converging their local standards with it. Nigeria has set a road map towards the adoption of IFRS from January, 2012. Although there are arguments that IFRS are irrelevant to developing countries but they are adopting it because IFRS is a product with "network effects". IFRS is perceived as a high quality accounting standard, compared to most local accounting standards, which can help to foster increased comparability of financial statements by investors. Globalization, increased border-listing, attraction of foreign investment and aids, and other institutional factors have been the motivating factors for IFRS adoption. Though IFRS promises a lot of benefits for financial reporting by adopters, there are many challenges and obstacles which must be overcome. Lessons from already adopters of IFRS reveal that for effective IFRS adoption, there must enabling institutional framework, accounting education and training, efficient capacity building programme to prepare the various stakeholders for the imminent transition and challenges.
IGI Global eBooks, 2021
The CE represents a new model for resilient growth in both developed and developing economies tha... more The CE represents a new model for resilient growth in both developed and developing economies that would help to tackle the causes and devastating effects of climate change and climate change risks, meet the 1.5 degree target of the Paris Agreement, and achieve the Sustainable Development Goals (SDGs). The CE practices can help to reduce greenhouse gases (CO2, methane, and nitro-oxide) to net zero emissions by 2050 through efficient resources use, elongation of product lifetime, recycling, recovery, reuse, materials substitution, efficient waste reduction and management, sharing service, among others. Given the numerous economic opportunities, innovation, and policy progresses, developing countries should transit to the CE pathway by aligning the CE strategies with the mitigation of climate change and the achievement of SDGs, synergize the CE practices with the existing national policies, and mainstream across sectoral strategy and policy development.
Advances in finance, accounting, and economics book series, 2016
The chapter examines the determinants and financial statement effect s of IFRS adoption in Nigeri... more The chapter examines the determinants and financial statement effect s of IFRS adoption in Nigeria. It also investigate into the impact of effect of the adoption of IFRS on accounting figures and ratios in the financial statements of 50 companies quoted in the Nigerian Stock Exchange. The determinants considered include firm's characteristics (firm size, operating cash flow, leverage, turnover, growth in turnover, profitability, liquidity and earnings quality) and corporate governance variables (board size, board independence and audit type). The data were obtained from the annual reports of companies listed in the Nigerian Stock Exchange between 2011 and 2013 and was analyzed using the ordinary least square (OLS) and logistic regression which were used to test for determinants of IFRS adoption while the independent t-test was used to examine the financial statement effects. With regard to the determinants, the empirical result indicates only profitability and earnings quality have significant but negative association with IFRS adoption. Moreover, IFRS adoption has significant effect on the return on equity.
Journal of Educational and Social Research, Sep 1, 2013
The paper considers developing entrepreneurial skills and transforming challenges into business o... more The paper considers developing entrepreneurial skills and transforming challenges into business opportunities in Nigeria.Today, the twin challenges of unemployment and poverty are facing graduates of tertiary institutions and professionals owing to the global economic meltdown and economic recessions in most countries including Nigeria. While the government braces up to these challenges through the various programmes and entrepreneurial initiatives, a key solution is the equipping of graduates and professionals with entrepreneurial skills which can make them employable and become employers of labour. Again the paper advocates that besides the possession of entrepreneurial skills, knowledge and hard work, the would-be entrepreneurs must have the right attitude if they are to succeed in transforming challenges into profitable business opportunities. Moreover, the governments and corporate bodies in Nigeria must support by investing in entrepreneurial education in Nigerias
Intelligent systems reference library, Aug 30, 2019
The chapter examines the challenges of the legislation and mandatory disclosures in the eliminati... more The chapter examines the challenges of the legislation and mandatory disclosures in the elimination of modern slavery in global supply chains. There are upsurge of new domestic legislations and policies such as the California Transparency in Supply Chain Act and Dodd-Frank Act in the US, the UK Modern Slavery Act, the French Corporate Duty of Vigilance and the UN/OECD Due Diligence Principles to deal with the prevalence on modern slavery practices including forced labour, child labour, sexual exploitation, debt bondage, domestic servitude, organ harvesting and human trafficking. Although the modern slavery legislations require firms to make mandatory disclosures regarding labour issues which could also help to bring corporate accountability and transparency in the supply chains to the limelight, the paper highlights some of the challenges of these laws like industry actors sought to derail efforts to raise public labour standards, business opposition to these legislations and the fact that disclosures may fail to highlight and address human rights abuses and not also improve sustainable business practices.
Journal of Educational and Social Research, Sep 1, 2013
This paper examines the factors affecting students' career choice of accounting in Nigerian unive... more This paper examines the factors affecting students' career choice of accounting in Nigerian university. The study was conducted using the survey with a sampling population of 300 undergraduates from three universities. It has been discovered that the factors affecting students' career choice of accounting are numerous but they can be group into personal, reference and job factors. The findings indicate that personal and job factors such as students' interest and motivation in the subject, job prospects and high pay, performance in secondary school are the most influencing factors of students' choice of accounting. In particular, male students were found to be more influenced by the reference factors than their female counterparts in the choice of accounting. The paper recommends the need for enlightenment and counseling of the students and their wards about career choice in accounting..
Asian journal of management sciences & education, Apr 1, 2014
In recent times, at least in the public domain in Nigeria, the rate of corruption, looting, embez... more In recent times, at least in the public domain in Nigeria, the rate of corruption, looting, embezzlement of public funds by elected and other public officials have assumed alarming dimensions. The ugly phenomena and negative consequences on the collective well-being of the Nigerian citizenry is worrisome as the government seems not to have solutions and political will to deal with the situations which are partly a creation of bad governance over the years,The lack of accountability in the Nigerian public sector which has submerged the country in the mire of corruption is due to the weak and lack of independence of the supreme audit institutions, compromise by the public accounts committee in the legislature in their oversight functions and the corrupt legal system.The paper advocates performance auditing which comprises audit of economy, efficiency and effectiveness or value for money audit, independence of the supreme audit institutions based on Lima and Mexico declarations to foster public sector accountability in Nigeria.
IGI Global eBooks, 2019
The increase in FDIs to developing countries has also been accompanied with rising societal expec... more The increase in FDIs to developing countries has also been accompanied with rising societal expectations from the MNCs and TNCs to demonstrate more commitments to CSR. Owing to the natural resources curse, there is increasing expectations by governments, investors, consumers and local communities that businesses, particularly the MNCs and TNCs, should go beyond local regulatory compliance to earn their ‘license to operate' by demonstrating that their operations provide a beneficial impact by helping to remedy the societal problems. Although it is doubtful whether businesses will take up such responsibilities, some companies have started to engage in sustainable CSR in area of operations. Therefore, the paper recommends that conscious and sustainable CSR practices of these MNCs/TNCs must be accomplished with corporate accountability in order to have the greatest positive impact on people, environment and foster economic development.
Advances in business information systems and analytics book series, Nov 8, 2017
The created shared value represents a paradigm shift in business corporate social responsibility ... more The created shared value represents a paradigm shift in business corporate social responsibility (CSR) and sustainability strategy. Apart from addressing the limitations inherent in the traditional CSR which is mainly philanthropic, short-lived and separated from the core business strategy and activities, it enhances the company's competitiveness while simultaneously advancing the economic and social conditions in the community of operation. Companies can create shared values through re-conceiving products and markets, redefining productivity in the value chain and building supportive industry clusters at the company's locations and solving society problems. Despite the criticisms and challenges of the shared value concept, there are convincing evidences that the created shared value is a veritable instrument for addressing the bottom of the pyramid resulting in inclusive, sustainable development of developing countries and it has the potentials to unleash the next wave of global economic growth, prosperity and sustainable development when governments, companies and non-government organizations in developing countries demonstrate commitment to their roles in shared value creation and companies start to think and take long-term views of social investments and economic prosperity, and look at corporate decisions and opportunities through the lens of shared value by incorporating social and societal values into their economic agenda.
The paper examines management accounting change and the changing roles of management accountants ... more The paper examines management accounting change and the changing roles of management accountants in two independent organizations in the Nigerian public sector. The sampling population was made up of 100 respondents in the accounts departments of two public sector organizations comprising a public university and a university teaching hospital. Using the Mann Whitney test the paper considers whether there are significant differences between respondents in both organizations on management accounting change, roles of management accountants as well as the drivers and barriers to the change. The results indicate that whereas there are significant differences in some aspects relating to the roles, tasks and skills of management accountants, there are no significant differences in the drivers and barriers in the change in management accountants' roles. Specifically, we find that the main triggers (drivers) of change in the roles of management accountants are: technology, globalization and competition while the barriers are: management stability, lack of adequate resources and shortage of accounting staffs. The paper concludes that there is change in the roles and tasks performed by management accountants in the public sector. The paper suggests that the results of this study have important implications for the training of management accountants by accounting faculties from universities and professionals bodies.
Advances in educational marketing, administration, and leadership book series, 2017
Accessibility to university education represents a vital instrument for personal empowerment as w... more Accessibility to university education represents a vital instrument for personal empowerment as well as the economic growth and technological advancement of a country. It is against the backdrop of the relevance and benefits of higher education that the quests for admission to Nigerian universities have assumed an alarming dimension due to the increasing annual applications to enroll for the entrance examinations conducted by the Joint Admission and Matriculation Boards and the subsequent screening by the respective universities. Unfortunately, most of the candidates are unable to gain admission to the university. The chapter considers some of the issues and challenges associated with low accessibility to university education for people seeking admission into Nigerian Universities and also suggest the ways to address the problems.
International Journal of Management Sciences, 2015
This study investigates the level of corporate social environmental disclosure among listed compa... more This study investigates the level of corporate social environmental disclosure among listed companies in the<br />brewery and building material industry in Nigeria. The corporate annual reports for the periods 2004-2008 were<br />utilized as our main source of secondary data. While ...
Advances in data mining and database management book series, 2021
The chapter examines the roles of data science and big data analytics to forensic accountants and... more The chapter examines the roles of data science and big data analytics to forensic accountants and fraud detection. It also considers how data science techniques could be applied to the investigative processes in forensic accounting. Basically, the current increase in the volume, velocity, and variety of data offer a rich source of evidence for the forensic accountant who needs to be familiar with the techniques and procedures for extracting, analysing, and visualising such data. This is against backdrop of continuous global increase in economic crime and frauds, and financial criminals are getting more sophisticated, taking advantage of the opportunities provided by the unstructured data constantly being created with every email sent, every Facebook post, every picture on Instagram, or every thought share on Twitter. Consequently, it is important that forensic accountants are constantly abreast with developments in data science and data analytics in order to stay a step ahead of fraudsters as well as address evolving vulnerabilities created by big data.
Nonnally, it is the practice of companies to publish forecasts of future prospects dwing mergers,... more Nonnally, it is the practice of companies to publish forecasts of future prospects dwing mergers, acquisitions, and offer for sale or subscription using the prospectus. Since the forecasted results to some ex tent detenn ine the actual rcp01ted performance of these companies (in tem1s of earnings per share and dividend per share), in vestors and shareholders could request that companies show one to three year forecasts in their annual repo1ts. Despite the significance of profit forecast to investors, little or no attent ion has been paid to its reflection in the annual rep01t of companies
The aim of this study is to examine the effect of Characteristics of Audit Committee on Eamings M... more The aim of this study is to examine the effect of Characteristics of Audit Committee on Eamings Management in Nigerian quoted companies. Data for the study were sourced from annual reports of one hundred and thirty one (131) companies quoted on the Nigerian Stock Exchange over the period of 2008 to 2014. The data were analysed using descriptive, correlation and Ordinary Least Square (OLS). The multivariate regression technique was utilised to estimate our model. The choice of this approach was based on the fact that our data are both time series and cross sectional. Our findings, using the panel regression results, indicate that each of these characteristics of audit committee, namely: audit committee independence, audit committee frequency of meetings and audit committee meeting attendance had a negative significant impact on eamings _ management. This implies that audit committee independence, audit commitTee frequency of meetings and audit committee meeting attendance are useful ...