Department of Accounting and Finance

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ACCOUNTING SYSTEM AND FINANCIAL REPORTING QUALITY OF MICROFINANCE BANKS IN KWARA STATE, NIGERIA
(Nigerian Journal of Accounting and Finance, 2021-06-14) Alabi Fatai Zakariyau; Abdulrasaq Mustapha
The continuous reported cases of closure of microfinance banks in various States of Nigeria by the regulatory authority has raised serious concerns on the quality of information in the financial reports of microfinance institutions. This may not be unconnected to the nature of accounting system put in place to track the economic reality that constitutes the content of financial reports. Expectedly, optimal accounting system is to guarantee the quality of financial reports but going by the rate of scandal among microfinance banks which should have been revealed in their financial reports, the level at which optimal accounting system is been deployed among microfinance banks need to be empirically investigated. Therefore, this study examined the effect of accounting system on the quality of financial reports of microfinance banks in Kwara State, Nigeria. The study employed a cross-sectional survey research design. The primary data collected through the questionnaire administered to four hundred and seven (407) respondents from all micro-finance banks in Kwara State were analysed using ordinary least square (OLS) regression. The study found that accounting staff competence, Information Technology and internal control system have positive and significant effect on the quality of financial reports of microfinance banks in Kwara state. These findings imply that the extent to which management of microfinance banks deploy competent accounting staff, maintain effective internal control and information technology utilization explain variations in their financial reports. In view of these findings, this study recommends that management of microfinance banks should pay attention to the level of investment deployed to various components of accounting system in order to be consistently producing reliable and relevant financial reports.
Audit Committee Effectiveness and Audit Fee among Listed Deposit Money Banks in Nigeria
(Asian Journal of Economics, Business and Accounting, 2020-12-21) Abdulrasaq Mustapha; Abdulrauf O. Isiaka; Kudirat A. Babatunde
The persistent cases of corporate accounting scandals which have rocked the Nigerian banking sector in spite of auditor certification of financial statements as free from material error have raised concern not only on the effectiveness of audit committees but also on audit services despite the huge amount charged on their clients. Hence, this study examined the effect of audit committee effectiveness on audit fee of listed deposit money banks in Nigeria. Using an ex-post facto research design, the data sourced through the annual reports of twelve (12) banks for the period between 2012 and 2018 were analysed using random-effect regression analysis. The result of the study revealed that audit committee effectiveness proxy with audit committee audit committee expertise (t-value =3.22 & p-value = 0.000), audit committee diligence (t-value = 3.57, & p-value = 0.000) and audit committee gender diversity (t-value = 3.85 & p-value =0.000) has significant positive effect on audit fee of listed deposit money banks in Nigeria. This implies that an effective audit committee would demand for high audit quality service from the auditor, thereby increasing the audit efforts and time which subsequently result to higher audit fee. The study concluded that an effective audit committee would demand high audit service from the external auditor thereby ensuring that the financial statement published is relevant and of faithful representation.
COMPREHENSIVE PERFORMANCE MEASUREMENT SYSTEMS: TOOLS FOR EFFECTIVE ECONOMIC MANAGEMENT
(MALETE JOURNAL OF ACCOUNTING AND FINANCE, 2019) Abdulrasaq Mustapha; Mubaraq Sanni
Performance measurement is all-endearing given its various roles identified in literatures. In spite of its shortcomings accounting performance measures have been traditionally and largely used by organisations to manage strategies to the advantage of stakeholders.. On this note, this paper critically evaluates accounting-based performance measures purposely to give insight on the need to embrace comprehensive performance measures as contemporary measurement tools for effective economic management. This is achieved through conceptual clarification of performance and performance measurement; evaluation of accounting-based performance measurement using Merchant and Van der Stede (2007) evaluation criteria; detailed discourse on various comprehensive performance measurement models that have evolved over the past two decades, with emphasis on their strengths and weakness; and, concluding remarks with advise that CIMA’s suggested steps to develop an effective performance measurements be followed to derive maximum benefit from any chosen performance measurement model.
Determinants of Sustainability Reporting Practices Among Listed Industrial and Domestic Firms in Nigeria
(Journal of Family Business and Management Studies, 2023-06) Abdulrasaq Mustapha
Since environmental reporting is voluntary, sustainability disclosure practices among firms have been described as face-saving mainly to gain some competitive advantages with little or no concern about the green environment. What then may encourage an organization to disclose quality information about its impact on environment is an issue of concern. Thus, this study examined the factors that determine the level of sustainability reporting practices among listed industrial and domestic goods firms in Nigeria. It employed a cross-sectional research design to obtain data from randomly selected one hundred and ninety-two (192) senior managers of the target listed firms. The hypotheses of the study were tested using partial least square structural equation modeling (PLS-SEM). The result of the PLS-SEM revealed that corporate strategic posture and organizational culture have positive and significant effect on the level of sustainability reporting practice among listed industrial and domestic goods sector in Nigeria as supported by t-values of 3.097 and 2.993 with p-values of 0.024 and 0.000 respectively. However, the study found that institutional pressure has an insignificant negative effect on sustainability reporting as shown by t-value -0.656 with p-value of 0. 512.Based on these findings, it is concluded that organizational characteristics in the context of corporate culture and strategic posture contribute to the level sustainability reporting practices of the listed industrial and domestic goods firms in Nigeria. Therefore, Firms are encouraged to integrates environmental issues into their core values and strategic vision. Environmentalists are also advised to promote the need to see environmental management as a culture and strategic direction within the corporate world and beyond.
EFFECT OF AUDIT FEE ON REAL ACTIVITIES MANIPULATIONS OF LISTED MANUFACTURING FIRMS IN NIGERIA
(Ilorin Journal of Finance, 2019-06-23) Mubaraq Sanni; Abdulrasaq Mustapha; Abdulrauf Isiaka Olayinka
The incessant reported cases of manipulations of accounting figures in the financial statement of companies globally have led to loss of stakeholders’ confidence in the audited financial statements of firms as the auditors failed to alert the stakeholders in their reports. Therefore, this study examined the effect of audit fee on real activities manipulation of listed manufacturing companies in Nigeria. Ex-post facto research design was employed as the research design. The population of the study consisted of seventy-four (74) listed manufacturing firms in the Nigeria Stock Exchange. Forty-one (41) firms stratified and randomly selected as its sample size. Descriptive statistics, panel regression analysis technique and Analysis of Variance (ANOVA) were employed in the analysis of the secondary data collected from the annual reports and accounts of the chosen sample firms for the period of six years (2012-2017). The study found that audit fee had a significant negative effect on the real activities manipulations as shown by the p-value of 0.000. The result of the study also revealed that there was no significant difference in the level of earnings management practice in the sub-sectors of the listed manufacturing companies in Nigeria as shown by the p-value of 0.326. The study recommended that policy makers such as the Institute of Chartered Accountants of Nigeria should not reduce the current scale of professional fee set by it in a gazette in May, 2011, in order to prevent likely future impairment of auditor’s independence
EFFECT OF BOARD CHARACTERISTICS AND FINANCIAL REPORTING QUALITY: EVIDENCE FROM LISTED FIRMS IN NIGERIA
(Ilorin Journal of Finance, 2019) Mubaraq Sanni; Abdulrasaq Mustapha; Saidu Musa
Incessant widespread of corporate financial scandals has been matters of concern among corporate stakeholders. This has been largely attributed to unethical accounting practices across the globe in the last decade. The management's unethical deals have cost the investing public serious financial losses amounting to several billions of naira. This study examines the effect of board characteristics and financial reporting quality of listed manufacturing companies in Nigeria. Ex-post facto research design was used with support of panel data. The population of the study was totality of one hundred and eighty-four (184) listed firms on the Nigerian Stock Exchange. The sample size was forty-three (43) listed manufacturing companies in Nigeria. The data were collected from secondary source through the annual reports of listed manufacturing firms on the Nigeria Stock exchange from 2007 to 2017. Descriptive statistics was employed and statistically analyzed using multiple regression analysis. Result of the study shows that board expertise had a positive significant effect with financial reporting quality of the listed manufacturing firms in Nigeria (t=4.010, p<0.001) at 5% significance level. The study concluded that board expertise affect financial reporting quality of the listed manufacturing firms in Nigeria. The study therefore rerecommended that they should increase the proportion of expertise in the board in order to enhance the quality of financial reports
Empirical Evaluation of Contemporary Performance Measurement Practice among Nigerian Microfinance Banks
(International Journal of Accounting, Finance and Management, 2016) Abdulrasaq Mustapha; Mubaraq Sanni
Banking is the core of the financial system which has important role in attracting deposit to provide credits to borrowers, services to customers and booting the economy development. Microfinance policy is designed to achieve the foregoing important role for low-income earners and the rural dwellers. Achieving this task, microfinance banks is expected to design and implement an appropriate performance measurement system that beyond traditional financial measures to monitor activities. This paper investigates the extent of Contemporary Performance Measures (CPM) usage in microfinance banks, identify the existing performance measures, problems encounter in implementing the measures and test if there is significant difference on the extent of usage of CPM between microfinance banks located in big and medium cities specifically Ibadan and Ilorin metropolis. Surveyed data collected from randomly selected forty (40) microfinance banks was analyzed through descriptive statistic techniques (percentage, mean scores) and independent sample T-test. The results suggest usage of CPM is low .in addition, our finding identify lack of resources, and little knowledge about CPM majorly account for low usage. This trend cut across cities as there was no significant difference between Ibadan and florin on the extent of usage of CPIV1.SntalI and Medium Business Organization in financial service sector should consistently review the performance measurement framework in line with global best practices and relevant Regulatory Agencies in (he financial service sector should evolve strategies to assist microfinance bank in the areas of performance management.
Entreprenuership Marketing Practices and Hair Salons' Patronage in Kwara State: A Survey of Selected Hair Salons in Ilorin Metropolis
(DECISION MANAGEMENT CONSULT LTD Ilorin, Kwara State., 2017) Oyebode A. O.; Abdulrasaq Mustapha
This study examined the effects of Entrepreneurship Marketing on the patronage of the Hair Salons Enterprises in Kwara State, Nigeria. Monitoring customer patronage in any MSE is important as a result of High level of competition within the industry. Patronage was the dependent variable while the independent variable was entrepreneurial marketing. The main objective of this study was to examine the level of entrepreneurial marketing among the Hair Salon owners in Ilorin metropolis. The study established how the Hair Salon's owners are marketing their Hair Salons and the effects of EM on the customer patronage of the selected Hair Salons within Ilorin metropolis. The population of the study is the Hair salon entrepreneurs and their clients. Simple random sampling method was used as the method of data collection. The Hair salons owners and their customers were interviewed in order to achieve the aim of this study. A total of 30 Hair salons and their customers in each Hair salons were taken as the sample population. This sampling method was premised on the study of Mwangi and Bwisa (2015). Descriptive research design was adopted and data was collected using interview method in order to obtain detailed information which questionnaire cannot provide. Structured questions were also used to guide the interviewer. A pilot study was also done to test the validity and reliability of the research instrument. Data collected was analyzed using both quantitative and qualitative method of analysis. The results were interpreted and conclusion and recommendations were made on the research finding s
Ethical Accounting Practices and Financial Reporting Quality: Evidence from Listed Firms in Nigeria
(International Accounting and Taxation Research Group, Faculty of Management Sciences, University of Benin, Benin City, Nigeria, 2019-07-23) Mubaraq Sanni; Abdulrasaq Mustapha; Musa Saidu
Incessant widespread of corporate financial scandals have been matters of concern among corporate stakeholders. This has been largely attributed to unethical Accounting practices across the globe in the last decade. This study examines the effect of ethical Accounting practices and financial reporting quality of listed manufacturing companies in Nigeria. Primary data were collected through self-administered questionnaires, the population of the study is two hundred and fifteen (215) practicing accountant of those listed manufacturing firms in Nigeria of which they have at least minimum of five (5) engagement partners in each firm from the totality of forty three (43) manufacturing companies, sample size is one hundred and forty (140), random sampling technique was employed and statistically analyzed using Multiple regression analysis Results of the study show that: integrity of accountants has positive significant relationship with financial reporting quality of the listed manufacturing firms in Nigeria; objectivity of accountants has positive significant relationship with financial reporting quality of the listed manufacturing firms in Nigeria; professional behaviour was statistically significant and positively related with financial reporting quality of the listed manufacturing firms in Nigeria. The study concluded that, ethical Accounting practices affect financial reporting quality of the listed manufacturing firms in Nigeria. The study therefore recommended that professional Accountants should design more strategy that would encourage their members to continue abide by the ethical standards; and that the professional value system must be devoid of familiarity threat addressed to ethical standards.
ETHICAL FACTORS AND INTERNAL AUDIT EFFECTIVENESS: EVIDENCE OF DEPARTMENTS AND AGENCIES IN KWARA STATE, NIGERIA
(ILORIN JOURNAL OF FINANCE, 2021-12-19) Abdulrasaq Mustapha
In any organizational setting, a value-addition role of an internal audit unit is to ensure that an installed internal control system is adhered to so that organisation objectives are achieved optimally. For internal audit to effectively perform this role, particularly in public sector organizations, the ethical practices of internal auditors are of necessity. Going by the spate at which corruptions and other forms of financial maladministration are reported in Nigeria public space, the extent to which practices of integrity, independent posture of internal auditor and competence are observable among department and agencies in Nigeria call for empirical investigation. On this note, this study investigated the effect of ethical factors on the internal audit effectiveness of government departments and agencies in Kwara State. The recent press release by the press secretary to the Executive Governor of Kwara State on the payment of salary to “ghost workers” cutting across MDAs informed the choice of this state as unit of analysis. The study employed a cross-sectional survey research design for the collection of primary data. A structured questionnaire was administered to two hundred and sixteen (216) respondents randomly selected from departments and agencies. Data obtained from the instrument was analyzed using both the descriptive and inferential statistics (Partial Least Square (PLS) estimation technique). With the results of the regression analysis (t-value and P-values<0.05: Integrity: t-value 3.981 & P-values<0.05; Competence: t-value 1.497& P-values<0.05 and Independence: t-value 5.108 & P-values<0.05), the study inferred that internal auditor’s integrity, internal auditor’s competence and internal auditor’s independence have positive and significant effect on the internal audit effectiveness of departments and agencies in Kwara State. This result implies that ethical practices in the areas of integrity, competence and independence of internal auditor significantly explain variation in the value-addition roles of internal auditor in ensuring that internal control system is adhered to. Given these findings, government is advised to strengthen its mechanism that will encourage members of internal audit unit to be honest in the pursuit of their responsibilities. Government should also see the need to employ only professionally qualified individual to the post of internal auditor, as well as embarking on regular training to enhance internal auditors’ skills. Finally, a reporting structure that will not compromise the independence of internal auditor should be put in place and enforced.
Factors Influencing Tax Compliance among Small and Medium Enterprises in Kwara State
(Journal of Accounting and Management, 2018-12) Mubaraq Sanni; Abdulrasaq Mustapha; Taofeeq Abdulazeez
The proportion of income taxes from small and medium enterprises in Kwara State has been on the decrease. This is due to low tax compliance. This study investigates the factors underlying individual taxpayers' compliance of SMEs owners in Kwara State. Primary data were collected through self-administered questionnaire. The population of the study is the 365 owners of SMEs registered with the Kwara State Internal Revenue Service. The sample Size is 186 obtained through stratified technique. The data was analyzed using multiple regression technique. Results of the study show that tax awareness has positive significant effect on tax compliance. The study concluded that tax awareness and taxpayers' perception on government responsibilities are important consideration as far as tax compliance by SMEs owners in Kwara state is concerned. The study therefore recommends that government should further increase public awareness on tax matters and endeavor to increase the provision of social amenities and infrastructural facilities such as good health services among others
IMPACT OF AUDIT QUALITY ON EARNINGS MANAGEMENT OF LISTED MANUFACTURING COMPPANIES IN NIGERIA
(Gombe Journal of Administration and Management (GJAM), 2019-11-14) Mubaraq Sanni; Abdulrasaq Mustapha; Adeoluwa Victoria Adekanye
News on the collapse of business organization in Nigeria and by extension across globe particularly in the western economies that ought to have gotten to the awareness of the stakeholders are usually cover up or distorted through the manipulation of accounting figures. External auditors that are expected to discover various accounting manipulation also seems not to be effective. This scenario motivates this study to investigate the effect of audit quality on earnings management of listed manufacturing companies in Nigeria. This study was achieved by examining the effect of audit firm size, joint audit service and auditor's experience on earnings management of the listed manufacturing company in Nigeria. Ex-post facto research design was employed with the population consisting of seventy-six (76) listed manufacturing companies, and sixty-four (64) out of the companies were chosen as the sample size using Krejcie and Morgan (1970) sample size determination table and fifty-five (55) was used due to the availability of data. Descriptive and inferential statistics (random effect regression analysis with OLS techniques) were employed in the analysis of the secondary data collected from the annual reports and accounts of chosen sample companies for the period of five years (2013-2017). The study found out that audit firm size and joint audit service has a significant negative effect on the level of earnings management practice of listed manufacturing companies in Nigeria at 5% significant level (t-value of -0.3238 and -1.1757 with p-value of 0.002 and 0.000 respectively). This audit firm size and joint audit restrict and reduce the level of earnings management in listed manufacturing companies. However, auditor experience has no significant relationship with earnings management (t-value of -0.0021 with p-value0.063). The study thereby concluded that audit firm size and joint audit service has a significant negative impact with earnings management practice of listed manufacturing companies in Nigeria, while auditor's experience has no significance effect. Therefore, the study recommends that management should make use of large audit firms to audit their financial statement and the audit firms should emphasize more on high professional standards.
Impact of Corporate Governance Mechanisam on Corporate Tax Aggresiveness: A Survey of Selected Manufacturing Companies in Nigeria
(Advances in Management, 2016) Mathias Gboyega OGUNDEJI; Abdulrasaq Mustapha; Mubaraq Sanni; Oladipupo Murtala Tijani
This paper considers the impact of corporate governance mechanisms such as board size, independent director, gender diversity, quality of external auditors, managerial compensation and managerial ownership on corporate tax aggressiveness, among sampled quoted manufacturing companies in Nigeria. 24 out of the 32 fisted manufacturing companies on the Nigeria Stock Exchange as at March, 2016 were used for the study. Secondary data of the sampled companies for an investigation period spanning five years from 2010 to 2014 were used in the study. Our study employs on ordinary least square regression analysis to test the impact of afore listed corporate governance mechanisms on corporate tax aggressiveness. We find that the presence of female directors on corporate board reduces the likelihood of corporate tax aggressiveness, while, tax aggressiveness increases with the quality of external auditor, high managerial ownership of shares and high managerial compensation particularly tied to performance measurement. However, results for board size and proportion of outside directors ore not significant for the purpose of the current study. We recommend that, the appointment of more female directors on corporate board should be encouraged; domination of the big four audit firms in providing assurance and non-assurance audit services should be diluted by engagement of other highly structured partnership audit firms; managerial ownership of shares should be minimized and managerial compensation tied to performance should also be regulated. These are necessary to reduce tax aggressiveness in corporate organisation
Impact of Regulatory and Supervisory Framework on Financial Reporting Quality of Microfinance Banks in Kwara State, Nigeria
(Lafia Journal of Economics and Management Sciences, 2021-06-24) Alabi Fatai Zakariyau; Abdulrasaq Mustapha
The alarming rate of reported cases of winding-up of firms especially among microfinance banks raise serious questions on the information provided through annual reports of these banks. Expectedly, financial reports supposed to give relevant and reliable information about the economic realities of these business but this seems not be so. The level at which microfinance banks complied with regulatory and supervisory framework need to be empirically investigated. Therefore, this study examined the impact of regulatory and supervisory framework on the quality of financial reports of microfinance banks in Kwara State, Nigeria. The study employed a cross-sectional survey research design. The primary data collected through the questionnaire administered to three hundred and one (301) respondents from all microfinance banks in Kwara State were analysed using ordinary least square (OLS) regression analysis. The study found that prudential requirements, reporting requirements and corporate governance requirements have positive and significant effect on the quality of financial reports of microfinance banks in Kwara state, Nigeria as shown by t-values 6.82, 4.582 and 4.141 with p-values of 0.009,0.037and 0.0102 respectively. This result implies that the extent to which management of microfinance banks comply with prudential requirements, reporting requirements and corporate governance requirements explain variations in their financial reports. In view of these findings, this study recommends that regulatory bodies such as CBN and NDIC should ensure that the laid down rules and regulations guiding the conduct and preparation of the financial reports of the microfinance banks in Nigeria are strictly adhere to.
INFLUENCE OF INTERACTION BETWEEN INSTITUTIONAL QUALITY AND TAXPAYERS’ BEHAVIOURS ON TAX FRAUD MANAGEMENT IN SOUTH WEST NIGERIA
(European Journal of Social Sciences Studies, 2022) Lukuman Adewale Jimoh; Samuel Kayode Adekunle; Abdulrasaq Mustapha; Ayoola Tajudeen John; Agbogun Sarafa Adewumi; Tunde Saka Abdulsalam
Tax fraud remains the greatest challenge to the government across the world, but the alarming rate at which it is being perpetrated in Nigeria is of concern to the government. The government has lost billions of naira as a result of this. The involvement of taxpayers in tax fraud depends on the level at which they perceive the institution of governance. Hence, this study examined the influence of interaction between institutional quality and taxpayers’ behaviors on tax fraud management in south-west Nigeria. The study employed a quantitative method to generate data from the total population of 504,263 respondents. The sample size consisted of 400 taxpayers (companies and businesses) registered with the Federal Inland Revenue Service in southwest Nigeria. The data were analyzed using the partial least squares structural equation model (PLS-SEM). The interaction of institutional quality and taxpayer behaviors on tax fraud management was found to have a significant negative relationship (= -0.066, t = -1.763, p = 0.039, 0.05). According to this study, the sets of exogenous latent variables (i.e., institutional quality and taxpayer behaviors) explain 78% of the variance in tax fraud management. The study concluded that the working together of taxpayers’ perceptions of both low institutional quality and taxpayers’ behaviors has a significant influence on the tendency for taxpayers to engage in tax fraud management in south-west Nigeria. It was recommended that the better the morale of a taxpayer, the lower the tax fraud. Therefore, the government is advised to adopt policies and measures that can boost the taxpayers’ morality, which will in turn enable them to see tax fraud as a negative to their principled value system as law-abiding citizens. It is also recommended that tax authorities should be seen as taxpayers' friends by making their interactions with taxpayers less bureaucratic.
Institutional Pressures and Accounting Control Practices of Small and Medium Manufacturing Enterprises (SMMEs) in Lagos State
(Journal of Advanced Research in Business and Management Studies, 2022-12-23) Abdulrasaq Mustapha; Mubaraq Sanni
The extent to which institutional pressures inform SMMEs’ choice of accounting controls system seems unclear as considerable evidence in this line of thinking are only available for large firms and public sectors organizations. In view of the foregoing, the study investigated the extent to which institutional pressures (Regulatory, Association and provider of capital pressures) influence Small and Medium Manufacturing Enterprises (SMMEs) choice of accounting control mechanisms (diagnostic budget, interactive budget and comprehensive reward system). The study obtained quantitative data through self-administered questionnaire from randomly selected 262 managers of small and Medium Manufacturing Enterprises in Lagos State. The obtained data were subjected to multiple regression analysis (Ordinary Least Squares). The findings of the study revealed that institutional contingency (association and regulatory) influence the choice of accounting control mechanisms. Specifically, variation in diagnostic budget practice is explained by regulatory pressure),Choice of interactive budget practice is also informed to a greater extent by both regulatory pressure and association pressure, while the choice of comprehensive reward system is driven by both regulatory and association pressure. Based on these findings, the study concludes that managers of Small and Medium Manufacturing Enterprises may use accounting control techniques as driven by association pressures and regulatory pressures not necessarily by the need to achieve goal congruence. Consequently, organizations may unnecessarily incur avoidable cost on the use of accounting control for other purposes that are not goal –congruence. Therefore, SMMEs owners/managers are advised to resist any institutional pressure in the choice of accounting control techniques. Instead, efforts should made towards achieving fit between chosen accounting control technique and the control problems such technique can effectively resolved.
Interaction Effect of Intellectual Capitals on University Performance
(Current Journal of Applied Science and Technology, 2021) Abdulrasaq Mustapha
Intangible assets constitute major resources in the university’s system. However, little or no attention has been given to effective utilization of these resources. This has not only affected the performance of the public universities in Nigeria adversely but also the economic development of the country. Hence, this study examined the effect of the interaction among intellectual capital components on the performance of public universities in South-Western Nigeria. The primary data obtained through the structured questionnaire administered on four hundred and twenty-four (424) respondents were analyzed using ordinary least square regression analysis. The result of the study revealed that the interaction between human capital and structural capital and the interaction between human capital and relational capital has significant positive effect on the performance of public universities in the South-Western Nigeria as indicated by p-values of 0.000 and 0.002 respectively. The result also shows that the interaction between structural intellectual capital and relational capital has an insignificant positive effect on the performance of public universities in the South-Western region of Nigeria as indicated by p-values of 0.139. This study therefore concluded that effective combination of the intellectual capital components improves the performance of public universities in the South-Western region of Nigeria. This study recommends that government at various levels should pay attention to funding strategies of higher education, particularly at university level. Innovative funding strategies that touch all aspects of university activities should reflected in the budget of university education from time to time to translate the expected mandate of ivory tower to reality.
Organization Dynamics and Environmental Management Accounting practices among Listed Manufacturing Companies in Nigeria
(Ilorin Journal of Human Resource Management, 2023) Abdulrasaq Mustapha; Abdullah Adio Babatunde
Environmental management accounting practices have increased in importance in the last two decades as a field of study and also the amount of literature has increase enormously. However, the focus of many researchers on environmental management accounting (EMA) practices has been on sustainability reporting and regulation. Hence, the purpose of the study. This study adopts a survey research design. This study purposely focuses on the listed manufacturing companies in Lagos State, Nigeria. The population of the study consists of all seventy six (68) quoted manufacturing firms listed on the Nigeria exchange group in Lagos state as at 31 st December, 2022 as an ideal research population. The data was analyzed with the aid of multiple regressions. The study reported a significant relationship positive relationship between competitive strategy and environmental management accounting practice (13—0.253, t-2.699, organization interdependence and environmental management accounting practice (ß=0.223, t=2.957<=0.05) and resource strength and environmental management accounting practice (13=0.709, Additionally, extant literature also revealed that there exist a significant positive relationship between organization dynamics and environmental management accounting practice. The study therefore recommends that competitive strategy, organizational interdependence and resource strength of the listed manufacturing firms should be motivational enough 10 encourage a sound environmental management accounting practice
PERFORMANCE MEASUREMENT, REWARD SYSTEM AND EMPLOYEES' DYSFUNCTIONAL BEHAVIOURS: EVIDENCES FROM MANUFACTURING SMALL AND MEDIUM ENTREPRISES IN KWARA STATE NIGERIA
(Gombe Journal of Administration and Management, 2019-11) Mubaraq Sanni; Abdulrasaq Mustapha; Wahab Lawal
Expectedly, control systems are design to align individual objectives with organization-wide objectives. However, this seems not to be observable in most cases going by the series of organization problems attributed to employee dysfunctional behaviors. This study attempts to investigate the extent to which performance measurement and reward control systems influence employees' dysfunctional behavior in manufacturing companies in Kwara State. To achieve this objective, well-structured questionnaires were sent to randomly selected one hundred and thirty-eight (138) line managers as respondents. Ordinary elast square regression analysis was employed in testing the hypotheses raised. The study found that reward system and performance measurement system have significant negative effect on the employee's dysfunctional behavior practice at 5% significant level(p-value of 0.034 and 0.04 respectively). This implies that reward system and performance measurement has capacity to restrain level of employee dysfunctional behavior. The study therefore recommends that the management of companies should use both intrinsic and extrinsic reward system as well as the use of balance score card for performance measurement in influencing employees to pursue organizations objectives

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