Scholarly Publication

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Browsing Scholarly Publication by Author "Abdullahi Adio Babatunde"

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    CONTINGENCY FACTORS AND MANAGEMENT ACCOUNTING PRACTICES OF LISTED MANUFACTURING FIRMS IN LAGOS STATE
    (MALETE JOURNAL OF ACCOUNTING AND FINANCE, 2022-12-23) Mustapha Abdulrasaq; Abdullahi Adio Babatunde; Isaac Biodun Ogunshola
    Given the critical roles of management accounting information in supporting managerial functions, its usage, to optimize organizations values, must be aligned with firm’s characteristics or contingencies. The extent to which firms’ contingency factors are being considered in the choice of management accounting practices is the focus of this study. Specifically, this research investigated the variation in management accounting practice as explained by Perceived Environmental Uncertainty (PEU), firms age, discipline of management. Cross-sectional research design was employed to collect surveyed data from randomly selected 327 senior management staff of manufacturing companies in Lagos. The obtained data through closed-ended questionnaire was analyzed using descriptive statistics (proportion and measure of central tendency) and inferential statistics (multiple regression analysis) to estimate predictors. The results revealed findings that PEU (β = 0.387 ˂ 0.05), discipline of management (β = 0.257 ˂ 0.05) and firms’ age (β = 0.431 ˂ 0.05) significantly influence the level of at which management accounting techniques are put to use in generation information to perform various functions. On the basis of reported findings, the conclusions were: firms that are perceiving high level of environmental uncertainty make use of management accounting technique more often as well firms that have spent longer years in the business. Similarly, top management that have qualifications in management-related courses extensively make use of management accounting techniques. Given this conclusion, the study recommends that as level of uncertainty in environment increase firms should generate more accounting information to monitor the environment. It is important for management that as firms are growing older, extensive use of management accounting should be encouraged to effectively manage complexity inherent in firm’s expansion and finally, management should try to acquired more managerial skills to improve the optimum use of management accounting techniques
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    Determinants of Accrual-Based Accounting Compliance Among the Selected Federal MDAS in Nigeria
    (International Journal of Management, Accounting and Economics, 2026) Ahmed Adekunle; Abdulrasaq Mustapha; Abdullahi Adio Babatunde
    Lack of accountability public service such as road maintenance, education, and asset management has contributed to inefficiencies, corruption, and poor decision-making within Nigeria’s federal Ministries, Departments, and Agencies (MDAs). Weak reporting mechanisms enable contractors and public officers to act without sufficient oversight, resulting in substandard infrastructure and ineffective service delivery. To address these challenges, this study examines the determinants of accrual-based accounting compliance among the selected federal Ministries, Departments, and Agencies (MDAs) in Kwara State. Specifically, the study investigates the relationships between regulatory pressure, staff competence, management support, organizational culture, information technology usage, and accrual-based accounting compliance among the selected federal MDAs in the state. A survey research design was adopted, and data were collected from 136 management staff drawn from a total population of 206 respondents. Partial Least Squares Structural Equation Modelling (PLS-SEM) was used to investigate the relationships among the study variables. The findings reported that regulatory pressure and organizational culture have negative effects on accrual-based accounting compliance, while staff competence, management support, and information technology usage exert positive and statistically significant influences on accrual-based accounting compliance. The study concludes that the model possesses substantial explanatory power, with the selected variables accounting for a significant proportion of the variation in compliance behavior. Therefore, the study recommends that a coordinated approach that integrates human, technological, and institutional reforms supported by effective monitoring and evaluation systems will ensure sustainable and improved accrual accounting compliance in the public sector.
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    INFORMATION TECHNOLOGY USAGE, REGULATORY PRESSURE AND ACCRUAL ACCOUNTING COMPLIANCE AMONG FEDERAL MDAs IN KWARA STATE
    (MALETE JOURNAL OF ACCOUNTING AND FINANCE A Publication of the Department of Accounting and Finance, Faculty of Management and Social Sciences, Kwara State University, Malete, 2025) Abdulrasaq Mustapha; Abdullahi Adio Babatunde; Toyin Mohammed Alabi
    Corruption remains a major challenge in government parastatals, with frequent cases of embezzlement and misappropriation of public funds, leading to inefficiencies and poor decision-making. To address these concerns, this study examines the impact of information technology usage and regulatory pressure on accrual accounting compliance among federal MDAs in Kwara State. A cross-sectional research design was adopted, and data were collected from a sample of 136 management staff selected from a population of 206 using simple random sampling. The data were analyzed using descriptive statistics and ordinary least squares (OLS) regression. The findings revealed that: (i) information technology usage has a positive and statistically significant effect on accrual accounting compliance (β = 0.650, p < 0.05), and (ii) regulatory pressure also exerts a positive and significant influence on accrual accounting compliance (β = 0.669, p < 0.05). The study concludes that both information technology adoption and regulatory pressure significantly improve accrual accounting compliance among federal MDAs in Kwara State. The study recommends that organizations should engage IT-skilled professionals to train staff on the effective use of accounting technologies for the preparation and presentation of financial statements. Also, relevant agencies should conduct regular inspections and maintain consistent monitoring to ensure compliance with accrual accounting standards. nce
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    TAX ENFORCEMENT STRATEGY: THE ANTIDOTE TO NON-TAX COMPLIANCE IN NORTH-WEST NIGERIA
    (Journal of Business Management and Accounting, 2024) Mustapha Abdulrasaq; Abdullahi Adio Babatunde
    Voluntary SME tax compliance has been of great interest to governments all over the world, given their unimpressive contribution to total tax revenue. This is even more so in Nigeria where the culture of tax compliance among SMEs can be described as poor, requiring innovative enforcement strategies. This study examined the extent to which tax enforcement strategies served as antidote to non-tax compliance in the North-West Nigeria. The study collected quantitative data from 345 randomly and purposively selected SMEs owners duly registered in North-west, Nigeria. The data was subjected to both descriptive and inferential analysis through techniques of central tendency and multiple regressions. Results revealed that three tax enforcement strategies: Use of tax clearance certificate (β=0.024 < 0.003), grant of tax amnesty (β=0.025< 0.020), and imposition of 67 tax penalty (β = 0.013 < 0.014) have significant positive influence on degree of tax compliance among SMEs in the North-West Nigeria. Given the significant statistical evidence, this research inferred and concluded that deployment of both punitive (tax penalty) and persuasive measures (tax clearance certificate and tax amnesty) serve as antidote to non-tax compliance among the SMEs in the North West, Nigeria. The study shows that tax compliance across informal sectors can be enhanced beyond the use of legal means. In essence, governments have the leverage of achieving increase in tax revenue in the informal sector through multiple strategies of motivation and punishment as implicitly emphasized in the theory of tax morale and deterrence theory.