Browsing by Author "Ahmad Bukola Uthmana"

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    Curbing financial crimes with anti-graft bureaus in Nigeria: The accountants’ perception
    (Journal of Accounting and Management Information Systems, 2015) Ahmad Bukola Uthmana; Lukman Adebayo Oke; Mohammed Kayode Ajapec; Zayyad Abdul-Bakid; Murhtala Oladipupo Tijani
    Corruption, be it financial or non-financial is a global cankerworm that has eaten deep into the fabrics of many nations and war against it has been a recurring decimal in every economy. In Nigeria, recent attempts at nipping corruption in the bud gave rise to some anti-graft agencies such as the Economic and Financial Crimes Commission (EFCC). Against this background, opinion of 140 accountants in various capacities was sought on the efficacy of the anti-graft agencies in curbing financial crimes through a survey questionnaire. The study found that respondents group perceived the anti-graft agencies as highly effective but could not establish that accountants in various walks of life differ significantly in their perception of the efficacy of the Nigerian Anti-graft bureaus (Overall Mean= 2.98, F= 2.263 and P>0.05) using ANOVA as statistical analysis tool. It was recommended that Nigerian government should strengthen the Anti-financial crimes agencies given that the influence of highly placed offenders, the dignity, societal bondage and shame inherent in financial crimes may affect the potency of anti-financial crimes measures put in place.
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    SOURCES OF INVOLUNTARY FINANCIAL EXCLUSION AMONG SMES PERCEPTUAL EVIDENCE FROM KWARA STATE, NIGERIA
    (Lapai Journal of Management Sciences, 2014) Lukman Adebayo Oke; Oladipupo Muhrtala Tijani; Ahmad Bukola Uthmana; Hafsat Olatanwa Afolabi
    The contribution of Small and Medium-sized Enterprises (SMEs) to economic growth and development, job creation and income generation has made it a cynosure worldwide. However most SMEs are financially excluded thereby undermining their potentials in most developing economies of the world. This study investigated the sources of involuntary financial exclusion among MEs in Awara State, Nigeria. Data were drawn from primary sources using questionnaire to elicit responses from sampled SME owners and managers. The study used both descriptive and one sample t-test statistical techniques to analyze the data gathered through the questionnaire. The results revealed that SMES encountered various sources of involuntary financial exclusion which include lack of capital market access, prohibitive loan cost, non-availability of collateral, lack of business financial records, lenders' risk averse behaviour information asymmetry and high interest charged. The study, therefore, recommended that fund providers including financial institutions on their part, should de-emphasize enterprise profile and develop a personalized banking relationship with SMEs and open more micro credit windows, relaxing some of their seemingly stringent formalities specifically for SMEs and making documentation less rigorous. In addition, efforts should be made to integrate the SME subsector into the Nigerian capital market for improved financial inclusion.