Nightingale Int’l Journal of Management Science & Entrepreneurship (NIJMSE) Vol.11 (7) June, 2020


NIGHTINGALE INTERNATIONAL JOURNAL OF MANAGEMENT SCIENCE AND ENTREPRENEURSHIP (NIJMSE)

VOL. 11 (7) JUNE, 2020. ISSN: 1839-2373

 



Published by:

NIGHTINGALE PUBLICATIONS AND RESEARCH INTERNATIONAL,

501S State St, Ann Arbor, MI 48110, United States.

Centre for African Development Studies, Ministry of Education, Abuja, FCT-Nigeria.

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Copyright © 2020 Nightingale Publications and Research International

 



 

INCOME LEVEL, EDUCATION LEVEL AND SAVINGS CULTURE: EVIDENCE FROM TRICYCLISTS, LUSADA, IGBESA, OGUN STATE

 

*ESUH OSSAI-IGWE LUCKY, PH.D. (CORRESPONDING AUTHOR). **AKPAN, E. O. *ODION SARAH ATAHONMOH

*Department Of Administration and Management, College Of Business and Social Sciences, Crawford University, Igbesa Ogun State **Department of Accountancy, School of Business Studies, Federal Polytechnic Bauchi, Bauchi State

 

Abstract

In Nigeria, there is lasting need of further efforts especially in mobilizing small savings in both urban and rural areas and the process of financial intermediaries itself, knowing full well that the saving in Nigeria is very poor relative to other developing economies. As a result this study examined the relationship between education level, income level and savings culture among tricyclists at Igbesa, ogun state. This study employed a cross-sectional survey research design with a questionnaire approach. The population of this study consists of all the 30 tricyclists or tricycle operators at Igbesa Ogun State. The census sampling technique was employed since all the population was included in the study. Data was generated through survey questionnaire represents a primary source.  The collected data was analyzed using descriptive and regression analyses technique. The finding shows that both education level and income level are not in any way statistically significant to saving culture of the tricyclists at Igbesa Ogun State. Hence, it concluded that both education level and income level do not in any way affect the saving culture of the tricyclisst at Igbesa. Based on this, it is recommended that there is an urgent need to encourage the tricyclists through training and development towards changing their attitude to savings.

Keywords: Income level, Education level, Tricyclist Savings Culture

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PURCHASE INTENTION AND IT’S MEDIATING ROLE BETWEEN CONSUMER EVALATIVE CRITERIA AND ONLINE SHOPPING BEHAVIOUR

 

YAKAKA GAMAMA1*, YAGANA BK IMAM 2 PhD, HAUWA A YAMTA 3 PhD

1&2Department of Marketing, Faculty of Management Sciences, University of Maiduguri, Borno State, Nigeria. 3Department of Banking and Finance, Faculty of Management Sciences, University of Maiduguri, Borno State, Nigeria.

 

Abstract

Online shopping behaviour of consumers is motivated by certain fundamental drives which are the evaluative criteria (psychological, social, personal, economic, and situational factors), therefore, it is crucial for marketers to study and understand these drives so that they can adopt marketing strategies that will ultimately lead to increased sales. Numerous studies on influences of these evaluative criteria have been conducted in different countries with results that are not consistent; indeed, an obvious need exists to resolve these inconsistencies and provides clearer understanding of how the predictors affect the outcome. Consequently, based upon the rationale for the study, three specific objectives were formulated which are to; examine the mediating effect of purchase intention on the influences of attitude, subjective norm, and perceived behavioural control on online shopping behaviour of staff of University of Maiduguri. A survey research was conducted on 450 staff of University of Maiduguri that were selected using purposive sampling. Partial Least Squares-Structural Equation Modelling was used for data analysis and hypotheses testing while bootstrapping was used to determine mediation effect. All in all, the results from this study reveal that purchase intention acts as a full mediator on the influences of subjective norm on online shopping behaviour. However, it has no mediating effect on the influences of attitude and perceived behavioural control on online shopping behaviour. Furthermore, the study recommends among others that online marketers should continuously put in concerted efforts in a bid to determining motivators of consumers’ online purchase intention

Keywords: Attitude, Subjective Norm, Perceived Behavioural Control, Online Shopping Behaviour, Consumers.

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BANK LOAN AND SMALL BUSINESS EXPANSION IN PLATEAU STATE

 

*CHRISTOPHER OSEGA OTUBOR, *PROFESSOR AMBROSE OKWOLI AND **DR. YOHANNA JUGU

 *Department of Accounting, University of Jos, Jos **Department of Actuarial Science, University of Jos, Jos

 

Abstract

The strength at which this paper was motivated was to examine bank loan and small business expansion in Plateau State. This study examined the mutual banking relationship between bank loan and small business in Jos, Plateau State in terms of small business expansion. The study adopted the descriptive survey design in consideration of a population of 3,748,456 550. The study adopted the Yamane formula to arrive at a sample size of 400. The simple random sampling method used for the selection of small business with a distribution of 550 questionnaires as self-administered. However, 435 responded and retrieved from small business that enjoyed or enjoying bank loans. The source of data used for this study was primary source. The nature of the questionnaire used for this study was a five-point Likert-scale and validated by five senior lecturers. The method of data analysis was by linear regression employed to test the hypothesis to see the effect of bank loan on small business expansion. Finding showed that bank loan had significant positive effect on small business expansion in Plateau State. In conclusion, small business desire to see bank loan as mutually inclusive. Recommendation was that small business should continuously establish banking relationship with banks for easy access to bank loan for expansion of small business and banks should not ignore bank loan requests by small business. 

Keywords: Bank, Loan, Small, Business, Expansion

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EFFECT OF INCOME ATTRIBUTES OF PETROLEUM COMPANIES ON ECONOMIC GROWTH (EVIDENCE FROM QUOTED PETROLEUM COMPANIES IN NIGERIA STOCK EXCHANGE)

 

YUSUF OVA MUTALIB, AKPAN EDEM OKON, EMMANUEL UAREME IRIABIJE & HALIRU SAIDU JAHUN

Department of Accountancy, Federal Polytechnic Bauchi, Nigeria

 

Abstract

This project title ‘income Attribute of Petroleum Companies on the Nigeria Economic Growth is being conducted with the main objective of examine, the effect of income attribute of petroleum companies on the Nigeria economic growth,  with a special focus on 12 selected upstream petroleum companies in Nigeria out of 13 listed in the Nigeria stock exchange .The study consist of four research question with four hypotheses and objectives respectively .The researcher adopted mixed research design and Yaro Yamane formula to determine the sample size ,For the purpose of this research , data were collected using primary and secondary materials that is financial statement of the selected companies for a period from 2014-2018. Regression analysis was use as a techniques for data analysis through SPSS version 20.The finding of the study reveal that income attribute of petroleum companies has positive significance effect on the Nigeria economic growth and recommendation was that effort should be made to negotiate with those engaging in pipeline vandalism to avoid loss of revenue from crude oil because is the hub of the economy and that Proper tax system should be put in place to reduce cases of tax evasion and avoidance and  ensure that those evading and avoiding tax are properly penalised.

Keywords: Income Attributes, Petroleum Companies and Economic Growth

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AN ANALYSIS OF TRENDS IN RESIDENTIAL PROPERTY VALUE IN GWALLAMEJI, BAUCHI. BAUCHI STATE, NIGERIA

 

1SAKARIYAU, JAMIU KAYODE; 2AJIBADE KAYODE RASHEED; 3,4&5MUHAMMAD MUKHTAR MUAZU; 4HAFSATU, JIDERE BALA; 5JOAB, SAJE KUMO; AND 6YUSUF GAMBO LUKMAN.

1Department of Estate Management and Valuation, Faculty of Environmental Technology, Abubakar Tafawa Balewa University, Bauchi, Bauchi State, Nigeria. 2Department of Estate Management, Kwara State Polytechnic, Ilorin, Kwara State, Nigeria. 3Department of Estate Management and Valuation, Faculty of Environmental Technology, Federal Polytechnic Bauchi, Bauchi State, Nigeria. 6Department of Estate Management, School of Environmental Studies, College of Science and Technology, Niger State Polytechnic, Zungeru, Niger State, Nigeria.

 

Abstract

Housing problems in urban centers have often been viewed in terms of qualitative and quantitative inadequacy with or without attention to the problem of increasing rent. The rent which land and landed properties may generate is affected by some factors. Also, the realism of future technological advancement influences the rental value of the property. This study assessed the trend in value of residential properties with a view to revealing significant changes/trend in residential properties rental value in the study area. The study adopted a quantitative approach. Questionnaire were designed and administered to 66 respondents comprises of Landlord/Owner of residential Properties, tenants and registered Estate Surveyor and Valuers for the collection of primary data used in this study. Respondents were surveyed employing stratified random sampling to generate data on the socio economic background of Respondents, Previous and present rent paid, satisfaction with rent paid and received, consideration of rent paid, trends in rental value and Factors responsible for fluctuation in trend of rental value. The data collected was subjected to descriptive statistics.  The study revealed that there is significant changes or trend in residential property values in the study area as tenement and room self-contain experiences biannual rent review while rental value of 2 Bedroom and 3 Bedroom are reviewed on an average of three (3) years. The findings of the study revealed that that trend in fluctuation of residential property rental value can be attributed to proximity to many factors such as Federal Polytechnic Bauchi, Bauchi State, location to the said property, accessibility to the property, condition of repairs, facilities provided and security provided in the said property. It was recommended that rent should be levied with respect to the facility provided in the said property. Both the landlords and tenants should agree on reasonable amount to be paid as rent which will be acceptable and affordable to both parties and that Policies should be enacted to account for proper development of residential properties at affordable prices

Keywords: Residential Property Value, Rental Trends, Gwallameji, Bauchi Metropolis, Nigeria.

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THE MANAGEMENT OF PUBLIC ENTERPRISE: AN OVERVIEW

 

DR EMHENYA ANTHONY IYOHA

Department of Political Science and Public Administration, Edo University, Iyamho, Edo State

 

Abstract

Public enterprises are established to address market deficit and capital shortfalls, promote economic development especially in developing countries such as Nigeria, and ensure national control over the overall direction of the economy. Nigeria established public enterprises (PES) to increase capital formation, provide social and welfare services which were then need to be lacking  in Nigeria under the colonial rule, create employment and generally contribute to the economic and social development of the country. It is hardly necessary to say that most of those public enterprises suffered losses thereby becoming a major drain on national budgets. Olowalaiyemo,(1985) direct his attention to the management of public enterprises. To him most public enterprises are victims of undue interference by the government .He goes further to say that lack of accountability inherent in our public life coupled with the notion of self  first can also undermine performance of the parastatals. In this regards, when wrong hands are entrusted with strategic positions. They end up making wrong decisions. The consequences of this may be detrimental to the continued survival of the enterprises.   This paper, therefore, focuses on why the public enterprises failed and the need to re-invent it in Nigeria and adopt the new management approaches relevant to public enterprises in the contemporary world. The paper concludes by pointing out that many of the public enterprises short-comings can only be ameliorated through management reforms.

Keywords: Public Enterprise, Management, Development, Efficiency and Essential services.

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PROFITABILITY ANALYSIS OF SOYA BEANS PRODUCTION IN ARDO-KOLA LOCAL GOVERNMENT AREA OF TARABA STATE, NIGERIA

 

1ALAM, M.K, 2DANJI M.B 3ADAMU, M.M. 4MUSA, H.Y, 5DALOBA, J. & 6ATULE, T.M

1,2,4&5-Dept of Agric Extension & Mgt., College of Agric. Jalingo 3Faculty of Agriculture, Agricultural Economics and Extension Department, Taraba State University, Jalingo 6NYSC State Secretariat Jalingo.

 

Abstract

The study analyzed the profitability of Soya beans production in Ardo-Kola Local Government Area of Taraba State. It specifically described the socio-economic characteristics of Soyabeans farmers, estimated the costs and return of soyabeans production and identified the constraints to soysbeans production in the study area. Data were collected from 120 soyabeans farmers using purposive and random sampling techniques. The data were analyzed using descriptive statistics. The cost result revealed that most of the soyabeans farmers in the study area were young, married and formally educated. The farmers were mainly small holders without access to credit facilities. The results of the Gross Margin analysis showed a cross income of N122,500, Gross margin of N53,900 and Net farm income of N45,250 with a return on Naira invested of N0.67K, which implied, it is a profitable venture. Constraints to syabeans production were identified as; inadequate funds high cost was recommended that soyabeans farmers should farm or join Cooperative Society in order to access finance from Government as well as  other financial institutions. And also, Government as well as should subsidize the price of farm inputs to make them affordable and accessible to farmers.

Keywords: Profitability, Analysis, production, sdoyabean Ardo-Kola.

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PROBLEM AND PROSPECTS OF MICROFINANCE BANKS IN JIMETA METROPOLIS, ADAMAWA STATE

 

BALA ABUBAKAR

Department of Business Administration, City University Cambodia

 

Abstract

The Nigerian government inaugurated the Microfinance banking scheme in 2005 to provide Finance to economically active poor excluded from financing by conventional banks, provide employment, Engender rural development and reduce poverty. This research theoretically examines the challenges these banks have had to grapple with from their inception. Furthermore, it scans the business environment to assess the prospects of microfinance banks in Adamawa State. The research shows that microfinance banking in Adamawa State faces enormous challenges in infrastructural inadequacies, social misconception, poor legal and regulatory framework, unbridled competition from other financial institutions, and abandonment of core microfinance function and paucity of qualified manpower. Despite this plethora of challenges, the study identified several areas where opportunities exist for these banks. The growing entrepreneurial awareness, increasing government interest, large unbanked rural area and high population of poor people were identified as some of these opportunities. The researcher argues that with proper regulatory interventions and commitment of other stakeholders to the core mission of microfinance banking, its challenges can be addressed and its prospects enhanced. This study therefore concludes that the future of microfinance banking in Adamawa State and in Nigeria as a whole is bright.

Keyword: Prospect, Banking, Sector, Microfinance, Interest, Economic.

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SUKUK AND CAPITAL PROJECT FINANCING: EVIDENCE FORM KANO STATE’S INDEPENDENT POWER PLANT

 

1NURUDDEEN MUHAMMAD LAWAL AND 2ABUBAKAR YERIMA CHABBAL

1Department of Economics Yobe State University, Damaturu 2Department of Accountancy, Federal Polytechnic Damaturu, Yobe State

 

Abstract

This study is a qualitative research and employed an Explorative Research Design, which aimed to evaluate the role Sukuk can play in financing capital project using Kano State’s independent power plant project. Primary data, gathered through face-to-face interview from five important groups that have direct stake in the subject matter of this research. This include the Kano State government and all the 44 Local Government Councils (L.G.C.s) across the state as one group; the Kano Electricity Distribution Company (KEDCO); Kano State Electricity Merger Association; potential Sukuk investors; and SEC officials. Of the L.G.C.s 15 was derived using Random and Purposive methods of sampling technique and was done from a pool of 44 LGAs in the State. The study made thematic analysis based on the interview result found out that financing capital projects using Sukuk will provide better option to the Kano state government since potential investors are ready to subscribe for the Sukuk. Thus as a way of recommendation, Kano state government should try as much as possible to structure its financing strategy by issuing Sukuk in sourcing external fund for financing future capital projects of this nature.

Keywords: Sukuk, Capital, Project Financing, Evidence, Independent Power Plant.

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CULTURAL RESOURCES MANAGEMENT AND ECONOMIC DEVELOPMENT IN TWON BRASS LOCAL GOVERNMENT AREA, BAYELSA STATE

 

OLLOR, HELEN Y. AND DEIGH, NIMITEINBOFA

Dept. of Hospitality Management and Tourism, Faculty of Management Sciences, University of Port Harcourt.

 

Abstract

This Study examined the Cultural Resources Management and Economic Development in Twon Brass Local Government Area in Bayelsa State, Nigeria. The main reason for this Study was the lack of Economic Development in Twon Brass. To achieve the purpose of this Study, four Hypotheses were formulated, which formed the basis for the Hypotheses and Research Questions. The Survey Research Design was adopted and data was collected from the Primary Source. Well-structured Questionnaire was designed for collection of necessary data. A sample of 100 was chosen to represent the number of the elderly men and women in Twon Brass Local Government Area in Bayelsa State, but 98 were retrieved. Pearson Correlation was adopted and was used to analyze the data that were retrieved from the respondents. The findings from the Study revealed that good Access to and within Destinations in Twon Brass Local Government Area in Balelsa State influenced Infrastructural Development. The result also showed weak and negative linear relationship between Security and High Influx of Tourists at the significant value of 0.523(p>0.05) which revealed non-significant relationship; which means that, there is no significant relationship between Security and High Influx of Tourists in Twon Brass. It was therefore, concluded that For Economic Development to be achieved in Twon Brass Local Government Area, there must be good Access to and within the Destinations coupled with proper Security in the communities. Hence, it was recommended that Good access roads to and within the Local Communities in Twon Brass. Proper strategizes were also recommended to be utilized for the management of the Cultural Resources and proper Security put in place in Twon Brass. These will improve the level of Infrastructure and encourage Tourists visits to Twon Brass Local Government Area in Bayelsa State.

Keywords: Culture, Tourists, Development, Management, Security

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THE EFFECT OF LABOUR CASUALISATION ON EMPLOYEE COMMITMENT IN THE MANUFACTURING SECTOR

 

*OJOKUKU, R.M & **OGUNDARE, O.S

*Department of Management & Accounting, Ladoke Akintola University of Technology Ogbomoso, Oyo State **Department of Business Administration, Ajayi Crowther University, Oyo, Oyo State

 

Abstract

The incidence of labour casualization in the Nigerian manufacturing sector has been on the increase in recent times, due largely to high rate of unemployment in the country. This study examined the effect of how labour casualization has affected employee commitment in the manufacturing sector in Southwestern Nigeria. The study adopted survey research design. Purposive sampling was used to select five (5) manufacturing companies. A sample of three hundred and eighty (380) employees was selected using simple random sampling technique, and data analyzed through principal regression analysis. The result indicated that 5% increase in labour casualization led to 30% decrease in employee commitment. The study concluded that labour casualization has significant effect on employee commitment in the manufacturing sector in Southwestern Nigeria. The study recommended that adherence to acceptable conditions of service be made mandatory and statutory for employers of labour so that employee commitment could be guaranteed.

Keywords: Labour casualisation, employee commitment, manufacturing sector, employment conditions.

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ACCOUNTING EDUCATION IN NIGERIAN UNIVERSITY: A SYSTEMATIC REVIEW OF LITERATURE ON ACCOUNTING TEACHING TECHNIQUES AND ACADEMIC PERFORMANCE

 

RAHMAN YAKUBU

Department of Accounting, Federal University, Gashua, P.O.Box 1005, Yobe, Nigeria

 

Abstract

Accounting profession globally continue to evolve and the need to produce accounting graduate with practical skills call for attention from various stakeholders in educational sectors on the need for higher institutions offering accounting programme to provide curriculum that are practical-oriented and acceptable in business environment. The main objective of this research is to systematically review accounting education viz; accounting teaching techniques and the impact on students’ academic performance. The concern over the quality of academic staff and the knowledge of the subject being taught necessitate the need to strive on how accounting instructors are being prepared to meet the challenges of developing appropriate techniques that will have impact on the students’ academic performance. This review end-up with published articles during the period 1995-2018 and make significant contributions to literature on accounting education as there are little research findings available as to relevant teaching techniques for accounting instructors in Nigerian Universities. From the review, it could be ascertained that educational authority and professional bodies saddled with the responsibility of providing academic blue-print that would place accounting education in Nigeria on limelight by designing a curriculum that are theory and practice-oriented has failed to do the needful rather, it has been more of who dominate the market amongst these bodies. Nevertheless, since accounting programme in Nigerian Universities are for the period of four years; one year could be used for industry training as applicable in other countries and also the need for government to provide adequate funding for research and infrastructural development.

Keywords: accounting education; teaching technique; accounting profession; globalisation; academic performance

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LONGITUDINAL DISTRIBUTION CHANNEL OF CATTLE, OTHER RELATED ANIMALS AND ITS EFFECTS ON NIGERIAN ECONOMY

 

*TANKO ADAMU ANDENWU & **LEATU PHILIP SUNGBAA

*Department of Marketing, Purchasing and Supply, Adamawa State Polytechnic, Yola **Department of Accountancy, Adamawa State Polytechnic, Yola

 

Abstract

Despite the vital roles of channel members in the chain of distribution, the single remains more beneficial to the end user (the consumer), due to price reduction, availability of the product, personal relationship with the producer etc. which will also trigger demand that will improve the Nigerian economy and reduce overdependence on petroleum. This research, therefore, seeks to identify the longitudinal channels in the distribution of cows and other related animals; their roles and effects on price and the Nigerian Economy. Primary data was collected in this study taking into cognizance the sample population in the cattle markets who are mostly illiterates, therefore questionnaire and interview questions drawn out of the four research question was administered on 315 and respondents at the two (2) cattle markets. Data collected from the respondents was analsed using correlation and regression models. Findings of study revealed that  all the distribution strategies have significant effect on price of cattle and other animals. The study also found that by adopting a single channel strategy as against multiple channels, prices can be minimized. The researchers conclude that buying cattle directly from the people rearing it is better than buying from the distributor or retailers. We therefore recommends that government and other stakeholders in the cattle business should come up with a well-articulated policy on the trading of these animals that will reduce or eliminate the activities of these middle men in order to achieve price stability which can improve the economy as a whole.

Keywords: Distribution channels, Cattle, Price, Nigerian economy.

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A LOGIT ANALYSIS OF WOMEN FARMERS’PARTICIPATION INYOUTH TEAM IN ACTION SUPPORTING COMMUNITY INITIATED DEVELOPMENT (YOTASCID) MICROCREDIT PROGRAMME OF KADUNA STATE, NIGERIA.

 

MICHAEL .H.Y

Department of Agricultural Economics and Extension, Faculty of Agriculture,National Open University of Nigeria (NOUN) 91, Cadastral Zone, University Village, Nnamdi Azikiwe Express Way, Jabi, Abuja, Nigeria.

 

Abstract

Agriculture plays a fundamental role in economic growth and development. Over 80 percent of women in various farming communities in Nigeria depend on agriculture as the main source of livelihood, with majority living below the poverty line. Moreover, problems of accessing credit and farm inputs continue to worsen their welfare. In the face of these   challenges, financing women farmers has been one of the major concerns of agricultural development efforts in the country. In an effort to cushion the effects of these challenges, the, youth team in action supporting community initiated development (YOTASCID) a non-governmental organization (NGO) has evolved over the years with the sole objective of enhancing women farmers’ welfare. However, despite the availability of the microcredit’ limited empirical information exists on the factors influencing women farmers’ participation in the (YOTASCID) microcredit programme Primary data was collected using a semi-structured questionnaire among 210 respondents. The study employed a logit model in the analysis. The core findings of the study were that accessibility to credit, education, household size, occupation, farming experience, farm size, years of cooperative involvement as well as extension contact were the main factors influencing women participation. The study gives policy insights on the key areas of intervention in ensuring that the (YOTASCID) microcredit programme and other related NGO programme are given capacity to serve the needs and constraints facing women farmers in Kaduna State.

Keywords: Women farmers, YOTASCID Microcredit, Participation, Logit, Kaduna State

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HUMAN RESOURCE PLANNING (HRP) AND BUDGETING: AN AGENDA FOR A FUNCTIONAL PUBIC SERVICE

 

SULE AHMED, HADIZA USMAN AND ELIZABETH LUKA MUSSA 

Department of Business Administration and Management Ramat Polytechnic, Maiduguri, Borno State, Nigeria

 

Abstract

For the public service to remain relevant and functioned, in the discharge of its re­sponsibilities, the government needs to critically review its human resource planning and budgeting activities. A realistic budget, serving as both planning and control techniques, can enhance effective human resource planning and utilization in the public service. This paper begins by offering a conceptual clarification of HRP and budgeting, and notes the significance of developing and maintaining q functional public service. It further discusses the budget as a planning technique as veil as budget premises, in HRP. The paper concludes by emphasized the need for the public service, like the private sector, to develop realistic staff budgeting to be able to effect the HRP and achieve maximum efficiency and effectiveness

Keywords:  Human, Resources, Planning, Budgeting

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FORENSIC ACCOUNTANTS AND EXTERNAL AUDITORS: A CRITICAL EVALUATION OF THE DIFFERENCES IN SKILLS SETS AND TASK OBJECTIVES

 

GAD BHILIPNANDI EMMANUEL

Department Of Accountancy, Federal Polytechnic Bali, Taraba State, Nigeria.

 

Abstract

Lately, governments and organizations have assumed vital role in supporting review of financial statements (audit) and building up another capacity, for example, the forensic accountant and external auditor to reduce any conceivable fraud and to add more confidence in the financial statements. Because of the crumple of partnerships, allegations towards evaluators (auditors) are in the increase regarding fraud detection; this has led to lack of trust by several outer clients. Subsequently, governments and organizations have issued several benchmarks and controls to adopt the role and the function of forensic accountants has emerged, to identifying fraud. In this way, the objective of this paper is to feature the forensic accountant role and external auditors and their duties to identification of fraud and the possible ways to prevent fraud.

Keywords: Accountants, External Auditors, Critical, Evaluation, Differences, Skills and Task Objectives

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SOCIAL CAPITAL AS A PROGNOSTICATOR OF SMALL AND MEDIUM ENTERPRISES PERFORMANCE: EVIDENCE FROM OYO STATE

 

*LADOKUN I. O; **OYENIYI, K. O;  ***UNACHUKWU, J. C

*Department of Marketing, The polytechnic, Ibadan, Nigeria **Department of Business Administration & Management, Osun State Polytechnic, Iree, Nigeria ***Department of Insurance, Federal Polytechnic, Offa. Nigeria

 

Abstract

The study investigated the influence of social capital on the performance of SMEs in Ibadan metropolis, Oyo State, Nigeria. The study adopted a descriptive research design. Purposive sampling technique was used to sample 100 SME operators/managers.  A structured questionnaire was adopted as data collection tool. Data was analyzed using descriptive statistical techniques and regression analysis. The study established that social capital measured by structural social capital relational social capital and cognitive social capital predicted the performance of SMEs. The study, therefore, concluded that social capital is strong predictor of SMEs performance.  Subsequently, the study recommended that SME operators need to take time to participate in social organizations as such activities would help in marketing and networking of the business. There is also a need to continuously maintain a close relationship with the major stakeholders in order to guarantee increased market share, and profitability of the firm.

Keywords: Structural Social Capital, Relational Social Capital, Cognitive Social Capital, SMEs, Performance

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AN APPRAISAL OF THE EVOLUTION AND ROLE OF INTERNATIONAL ECONOMIC LAW IN REGULATING ECONOMIC RELATIONS AMONG NATION

 

USMAN BAPPAH, DARAZO,

General Studies Department, Federal Polytechnic, Bauchi, Bauchi State

 

Abstract

The role of international economic law in the regulation of trade relation between nations cannot be over emphasized. International Economic law is viewed as a phrase that can cover a very broad inventory of subjects embracing the law of economic transactions; government regulations of economic matters; and related legal relations including litigation and international institutions for economic relation. International economic law has widely been conceived in terms of a branch of international law alongside other branches like international humanitarian law, International human Rights law, international law of the sea in which case it stands on the pivot of international law while keeping its peculiarities. These peculiarities expose its content and concern to the economic development of states as structured by the international community. This work appraise the evolution of the international economic law, its fundamental principles, basis of international economic law, the concept of sovereignty in international economic law in relation to question about the allocation of power, monopoly of power, among others.

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INFLUENCE OF SOCIAL MEDIA ON THE PERFORMANCE OF SMALL AND MEDIUM SCALE ENTERPRISES

 

NDIFE, CHINELO FRANCA (Ph.D)

Department of Business Administration, Federal Polytechnic Oko, Anambra State, Nigeria

 

Abstract

This study was on the influence of social media on the performance of small and medium scale enterprises in Anambra State, Nigeria. The research employs a survey which elicited opinions of artisans and small scale businesses owners in Anambra State using questionnaires. The study made use of a random sample of 300 Artisans and small scale businesses in Onitsha, Awka and Nnewi. The primary source of data was collected used in this study. The various hypotheses were tested using Spearman’s Rank Correlation test at 5% level of significant. The results of this study have been presented and discussed in previous section. The results show that there is a significant positive correlation between social media usage and sales performance of SMEs in Anambra State. The results also show that there exist a significant positive relationship between social media usage and customer base of SMEs in Anambra State. A significant positive relationship was also found to exist between social media usage and profitability of SMEs in Anambra State. These findings lead to the conclusion that social media usage has significant positive relationship with performance of SMEs in Anambra State. Based on the findings in this study, it is recommended that small scale businesses and entrepreneurs should make efficient use of the social media in order to improve their awareness, increase customer base and in the long run increase profitability.

Keywords: Performance, Small and Medium Scale, Entreprises, Social Media, Influence

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EDUCATION POLICY FORMULATION AND EXECUTION ISSUES IN NIGERIA

 

BABAGANA SHETTIMA

Department Of General Studies Education, Federal College Of Education, Kano

 

Abstract

The constraints associated with the execution of the National Policy on Education qualify Nigeria to be described as a DINSOME: Noisy Country This article examines the policy’s philosophy. It is observed that the policy is brilliantly conceived and excellently documented. Its provisions have the foresight and dynamism capable of launching the nation into the yearning for unity, stability and advance in science and technology. In practice, however, only few aspects of the policy have been realized while the rest remain a mirage. The blames are apportioned to many factors among which are government consistent poor attitude towards the education sector and lack of seriousness on the part of policy executers. It also advocated among others, Government policy should be geared continuously toward reviewing the National policy on Education in order to suit our contemporary needs. It also examine concept of policy.

Keywords: Education, policy, formulation execution, philosophy.

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GENDER DIVERSITY AND TAX COMPLIANCE IN LAGOS STATE

 

*ADEBAYO, HELEN OLUWATOYIN **ADENIYI, SEGUN IDOWU PHD *NYIKYAA, MIRIAM NGUAVESE

*Department of Accountancy, Federal Polytechnic Nasarawa, P.M.B. 001, Nasarawa State. **Department of Accountancy, Nnamdi Azikiwe University, Awka, Anambra State

 

Abstract

The expected tax revenue in Lagos State based on its legal or tax law is much larger than the tax revenues that are actually collected. This shows that some tax payers are not complying with tax law and it creates tax gap. The main objective of this study is to ascertain the effect of gender diversity on tax compliance in Lagos State. The specific objectives of the study are to ascertain how gender differences among small scale entrepreneurs and tax administrators affect income tax compliance in Lagos State. Cross sectional survey design was used for the study. The population of the study was made up of total population of tax payers in all 20 Local Government Areas of Lagos State. Purposive sampling technique was used in selecting sample population. The study reveals significant relationship between gender differences among tax administrators and income tax compliance. The study recommends among others that policy formulators and tax consultants should review the composition of tax administrators in line with gender diversity. Women should be given equal opportunity in the position of authority as tax administrators.

Keyword: gender diversity; income tax, tax compliance;

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AN ASSESSMENT OF THE ROLE OF GOVERNMENT IN CREATING EMPLOYMENT THROUGH ENTREPRENEURSHIP DEVELOPMENT IN NIGERIA.

 

BALOGUN, BAMIDELE BODE

Centre for Entrepreneurship Development, Kebbi State Polytechnic, Dakingari.

 

Abstract

This study investigates an assessment of the role of government in creating employments through entrepreneurship development in Nigeria. The study used survey research design to carry out the study. The population of the study consisted of (750) SME beneficiaries around Sokoto metropolis. The study selected (260) out of (750) SME beneficiaries using research advisor (2006) table for determining sample size. The study used self constructed questionnaire to elicit information from the targeted population. The study used descriptive statistics such as percentages, tables and frequency counts to answered the research questions, while corresponding hypotheses were tested at 0.05 level of significance using Pearson Product Moment Correlation Coefficient (PPMC). Based on the analysis, it was found among other that the major role of the government in employment creation was provision of adequate funds, establishment of entrepreneurship training and skill acquisition centre’s. The study concluded that provision of adequate funds, establishment of entrepreneurship training and skill acquisition centres, creation of awareness were the major role of government in creating employment for the youth and unemployed graduates. Based on research findings and conclusions, the study recommended among others that adequate funds should be provided by the government to help in sustaining entrepreneurship development program that serves as nerve centers of employment creation for youth and unemployed graduates. Study suggested among others that there is need to conduct a research on assessment of the role of government in eradicating poverty through entrepreneurship development programs in Nigeria.

Keywords: Assessment, role of Government, Employment, Entrepreneurship Development, Nigeria.

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AN ASSESSMENT OF 2017 and 2018 BUDGET ON REAL ESTATE SECTOR

 

OREKAN, ATINUKE ADEBIMPE   AND   ODUNNAIKE, JOSEPH OLUWASEUN

Department of Estate Management, College of Environmental Sciences, Bells University of Technology, Ota, Ogun State, Nigeria.

 

Abstract

This study assessed the Federal Government of Nigeria’s 2017/2018 budget with a view to understanding the effect of the budget on the real estate sector.  The research adopted a review of the budget to examine the allocations to the various sectors of the economy.  The Budget, tagged Budget of Consolidation, is aimed at ensuring growth and stability as Nigeria recovers from a period of economic recession.  It is geared towards building on economic recovery accomplishments and achieving sustainable economic growth in the medium term, while ensuring increase in non-oil revenues and capital expenditure.  The study revealed that the Budget is the largest in Nigeria’s history (in Naira terms) with an aggregate expenditure of ₦9.12 trillion, proposed revenue of ₦7.17 trillion and a deficit of ₦1.95 trillion.  The Real Estate Sector benefitted immensely from the budget as the Ministry of Works, Power, and Housing got ₦682.96 billion which is the largest share of the budget among the ministries, this shows the administration’s commitment to improving and enhancing the real estate sector. Impact of the 2018 budget on the Real Estate Sector include strong platform and better performance for the Real Estate Sector, consolidation and Recovery for the Sector, and influence of road construction and infrastructural development.  The study recommended that the Government should create an enabling environment for the private sector to drive the sector and also allow the local governments to complement housing.

Keywords: Real Estate Sector, Budget, Performance, Consolidation, Allocation

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ASSESSING THE RELATIONSHIP BETWEEN ENTREPRENEUR ORIENTATION DIMENSIONS AND SME PERFORMANCE IN KADUNA STATE

 

BELLO TAOFIK ABIDEMI 1, WANIKO EBENEZER NDABAKO 2 , MOHAMMED KABIR LAWAL 2, ADAMU ABDULLAHI 3 AND EMMAUNUEL DASHE NANCHANN 4.

Department of General studies, Nigerian Institute of leather and science Technology 1, 3 & 4, Department of Business Administration, Ahmadu Bello University, Zaria 2, Department of Business Administration, Federal University of Technology, Minna 2.

 

Abstract

The strategy of accumulating knowledge and other intangible assets is not enough to determine significant performance, and this brings about the evolvement of dynamic capabilities perspective as an offshoot of both knowledge-based and resource-based views. However, there is still a lack of studies on how resource base view other intangible resources to determine small and medium enterprise (SME) performance. Therefore, this study was designed to investigate the dimensions of entrepreneurial orientation and SME performance in Kaduna State. The study was cross sectional in nature that is data was collected once.  84 usable data were gathered to determine the direct hypotheses developed to address the research problem, and PLS-SEM path modeling was employed to analyze the data. The objective of the study was to find out the relationship between innovativeness, pro-activeness and risk taking on SME performance in Kaduna State. The results support 2 out of the 3 direct hypotheses revealing the empirical evidence on the significant relationships between Pro-activeness, innovativeness and SME performance. But no evidence was found to support significant relationships between risk taking and on SME performance. This study contributes mainly to the current literature on how such intangible resources and SME performance relationships especially in the African context where similar studies are generally scarce. Moreover, the study specifies a strategy and sketches a roadmap on how to improve the underperforming Nigerian SMEs. Finally, the study concludes with some limitations that open up the avenues for future research. The study also recommends that entrepreneurs should adopt the three dimensions of entrepreneurship so as to achieve competitive edge and improved organizational performance but should be innovative foremost.

Keywords: SMEs performance, Proactiveness, innovativeness, risk taking

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INTERNET USAGE, FINANCIAL INCLUSION AND INCLUSIVE GROWTH IN NIGERIA

 

AL-HASSAN ABDULKADIRI AND MOMOH ABDULRAHEEM

Department of Humanities, School of General Studies, Auchi Polytechnic, Auchi, Edo State

 

Abstract

This study investigates the relationship between internet usage, financial inclusion and economic inclusive growth in Nigeria for the period 2000 to 2018. The paper seeks to examine the impact of interactive effect of Financial inclusion and internet usage on inclusive growth of Nigeria. Using the time series data for the period, the study utilizes the Philip-Perron unit root test statistic. The estimation of the impact of the relationship between the dependent and the independent variables, which runs over the sample period 2000 – 2018 using the Cointegrating Regression Method – Fully Modified OLS (FMOLS) approach for analysis. The results showed that all the variables (Internet usage, Financial Inclusion, Trade Openness, Broad Money Supply) have positive effect on inclusive growth except the interactive effect of internet usage and financial inclusion is negative. However, all the variables have significant effect on inclusive growth in Nigeria. The paper concluded that Nigeria has not enjoyed the use of internet on the economy, mainly due its high cost of acquisition and maintenance. We recommend that government should strengthen and improve on the positive gains of internet usage on the economy. Also, the monetary authority should take measures to encourage the drive for more savings to improve financial inclusion and ensure that investment by government is channeled into more productive areas to improve the economy.

Keywords: Internet usage, financial inclusion, economic growth, cointegrating regression, Nigeria. 

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EFFECT OF 4TH INDUSTRIAL REVOLUTION ON ACCOUNTING INFORMATION: A SURVEY OF ACCOUNTANTS IN BIDA METROPOLIS

 

1ALHASSAN KAWU ABUBAKAR 2FASHAGBA PAUL FEMI 3KPANGA COLLINS KPANGA & 4ADELEKE TAOFEEK ADEWALE

1,2,3&4Department of Accountancy, Federal Polytechnic, Bida;

 

Abstract

This study established a link between industry 4.0 and accounting information as expressed by Accountants in Bida Metropolis of Niger State, Nigeria. To achieve the objective of the study, five hypotheses were put forward that led to the preparation and validation of a questionnaire with five indicators each for dependent and independent constructs. Accounting information is the dependent construct while the industrial revolution 4.0 is the independent construct. Partial Least Square- Structural Equation Model of Smart PLS 3.0 was used to analyze data. The results show that there is significant positive relationship between the five chosen indicators of I4.0 ie Big Data (BG), Cloud Computing (CC), Artificial Intelligence (AI), Smart Factory (SF) and Internet of Things (IoT) with the five chosen indicators of accounting information ie Internal control System (ICS), Financial Reporting Quality (FRQ), improve Performance Measurement (IPM), Effective financial Transaction process (EFT) and Better Decision Making (BDM). This finding implies that the quality of accounting information improves as industrialization advanced. The study, therefore, recommends that efforts should be geared toward continuous research into information and technology aspects of accounting. The study suggests that more empirical studies should be undertaken within this area for more literature.

Keywords: Accounting-information, Big-Data, Cloud-computing, Industry 4.0, Smart PLS,

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EFFECT OF CAPITAL MARKET ON THE ECONOMIC GROWTH OF NIGERIA

 

*MOHAMMED UMAR DANLADI; *AMANA LABIJA YUSUF; *IDRIS, NDAGI MOHAMMED AND **IBRAHIM, ABUBAKAR

*Department of Accountancy, the Federal Polytechnic Bida, Niger state. **Department of Social Science, the Federal Polytechnic Bida, Niger state.

 

Abstract

This study investigates the effect of capital market on economic growth in Nigeria, using annual time series data for the period of 2001 – 2019. To achieve this objective, the study proxied economic growth with real gross domestic product (GDP) while market capitalization, value of transactions and number of listed securities were used as capital market variables. The study employed correlation research design while data were collected from secondary sources. The data were analyzed using multiple regression techniques. The results revealed significant relationships between GDP and all the capital market variables used in the study.  The study hereby recommends among others that the capital market network should be expanded to facilitate the mobilization of more savings across the country for investment, as this will further increase the market capitalization and its positive contributions to GDP.

Key words: Capital market, market capitalization, gross domestic product, economic growth.

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A LITERATURE REVIEW OF ENTERPRISE RESOURCE PLANNING (ERP) SYSTEM AND ITS BENEFITS ON BUSINESS ORGANISATION

 

IBRAHIM ABUBAKAR MIKUGI &  SHAFII MUHAMMADHAMISU

Department Of Business Administration And Management, Federal Polytechnic, P.M.B. 55 Bida, Niger State

 

Abstract

The research paper examined the benefits of enterprise resource planning (ERP) System on business organisations. The paper adopted secondary sources of data collection through textbooks, internets, journals and other literatures. The overall benefits of ERP include improving performance and save time, optimize the control and analysis of management decisions there in the long term, reduced costs for the company operations. The paper specifically examined four functional areas; Human resources, Finance, Production and Marketing management functions and its ERP benefits along Strategic, Tactical and Operational lines. The theoretical and literature studies revealed that achieving a good business efficiency in each functional department is hinged on the desire to have an integrated and centralised system in a business organisation, thus ERP is highly needed to achieve this purpose. The paper concluded by recommending that business organisations should endevour to explore and apply ERP system in order to help reduce the cost of operations thereby remain competitive.

Keywords: Enterprise, Functional areas, resource planning, business organisation, strategic functions, operational functions.

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EFFECT OF ENTREPRENEURIAL EDUCATION ON SELF EMPLOYMENT GENERATION IN KADUNA METROPOLIS

 

HELEN AFANG ANDOW Ph.D

Department of Business Administration, Kaduna State University, Kaduna, Kaduna State

 

Abstract

This study determines the effect of entrepreneurial education on self-employment generation in Kaduna Metropolis. The study adopted correlation survey design and the population consists of all citizens 96 trained in Kaduna state university entrepreneurship research and development Centre in Kaduna. Primary data was collected through copies of structured questionnaire. Data collected for this study were analyzed quantitatively using descriptive and regression statistical tools to test the hypothesis. The study revealed that Acquired vocational skills have no significant effect on self-employment, Government employment training programme does not significantly lead to self-employment and Acquired managerial skills do not significantly lead to self-employment. Thus, the study concludes that entrepreneurial education enhances self-employment. Based on the findings of the study, the study recommends that the government should create ways on which to motivate and promotes skills development and acquisition and develop a  culture of openness and trust  so  that  budding entrepreneurs can  give  their  ideas  and  opinions  for  the  entrepreneurial success also, training systems should be orientated to creativity as well. Much more, the importance of creativity should be understood in business sector as well as in government institutions, because government has the exceptional power to trigger the changes in business environment.

KEYWORDS: Self-Employment; Entrepreneurial Education; Vocational Skills; Managerial Skills; Business Environment.

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