Browsing by Author "Tunde Saka Abdulsalam"

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    INFLUENCE OF INTEGRATED FINANCIAL MANAGEMENT INFORMATION SYSTEM (IFMIS) ON THE PERFORMANCE OF GOVERNMENT ENTITIES IN NIGERIA.
    (Department of Accounting and Finance, Kwara State University, Malete, 2022) Salaudeen Ibrahim; Abdul-Hakeem Shuaib; Muhammed Basiru Mustapha; Benuh Adama Idris; Tunde Saka Abdulsalam
    Public Sector Performance has been a contemporary discourse among researchers in Nigeria. Despite the formidable regulatory and institutional frameworks put in place to strengthen public sector finance management in Nigeria, the domain continues to struggle with huge financial management infractions that are not in tune with the norms as well as international best practices thereby resulting to performance failure. The main objective of this study was to investigate the influence of Integrated Financial Management information System (IFMIS) on performance of government entities’ in Nigeria. The research design deployed was descriptive and inferential mixed research design using a purposive sampling technique. The study population was 1504 comprises of selected top and middle level pool officers in the Accountant-General for the Federation office on grade level 13 to 17. The study’s primary data source sample size was 306 using Krejcie and Morgan, (1970) while the interview sample size was also 3 (three). Primary data was collected using questionnaire and interview while Partial Least Square was used to analyse the quantitative data and Thematic/NVIVO was used to analyse the Qualitative data. Finding from the quantitative analysis shows that a positive statistically significant relationship exist between the two variables as the path model coefficient results indicates that IFMIS is significantly related to both financial (β = 0.466; p< 0.05) and non-financial performance of government entities’ with (β = 0.490; p< 0.001). Finding from the qualitative analysis corroborated with the quantitative findings, its results however, indicates existence of various challenges ranging from infrastructures deficient as well as capacity building issues for IFMIS operators; The study therefore concludes that IFMIS significantly influence both financial and non- financial performance of government entities with limitations of various challenges. The study recommends therefore, that government should endeavour to provide strong Information Technology (IT) infrastructure and the right capacity building of the operators as it is expected to increase the level of performance in entities’, and assist in providing more meaningful information for decision making process.
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    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.
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    PATTERNS OF GROWTH AND STRUCTUAL TRANSFORMATION: THE MEDITATING ROLE OF ENTREPRENEURSHIP FOR FUTURE DEVELOPMENT STRATEGIES
    (Enterpreneurial Journal of Management Sciences, 2014) Oladipupo Muhrtala Tijani; Lukman Adebayo Oke; Abdulkadir Adeola Musa; Tunde Saka Abdulsalam
    The premise that entrepreneurship is linked to economic growth finds its most immediate foundation in simple intuition, common sense and pure economic observation. With technological change and the intensified global competition, the assumption that fostering entrepreneurship means fostering a country's competitiveness today appears more valid than ever before. This thematic study analyses the role of entrepreneurial activity for adjustments on the process of structural change in Nigeria drawing on the accelerated economic transformation as a historical framework Using multiple regression and relying on macroeconomic indicators between 1989 and 2012, the current study find that increase in manufacturing firm entry has positive and significant impact on gross domestic product. Industry capacity utilization also emerges as a good predictor for growth of increasing manufacturing entrepreneurial participation but not with growth in manufacturing GDP. The result of the study has economic implications for the continuous renewal of macroeconomic strategies aimed at transforming entrepreneurial activity into growth.