Procurement physiognomies and creative accounting in Nigerian listed health care firms

IF 3.2 Q2 MANAGEMENT

Journal of Humanitarian Logistics and Supply Chain Management Pub Date : 2023-06-16 DOI:10.1108/jhlscm-05-2022-0052

Usman Abbas, S. Hassan

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引用次数: 0

Abstract

Purpose This paper aims to examine the influence of procurement physiognomies on the creative accounting (CA) of listed health-care firms in Nigeria from 2016 to 2020. Design/methodology/approach This paper used positivist paradigm. Annual reports and accounts, questionnaire and e-mails were used to obtained and extract quantitative data. The data were analyzed using OLS regression. Findings The study found that, procurement planning, e-procurement and procurement legislation compliance possessed negative weighty consequence on CA of quoted Nigerian health-care corporations while outsourcing, procurement staff competency and strategic supplier partnership possess positive substantial impact on the firms’ CA. The article concluded that procurement physiognomies play an important role in managing CA of health-care firms. Research limitations/implications This study findings are only applicable to listed health-care firms in Nigeria. It only used six procurement attributes. The research implication is that researchers are to use the findings in conducting further studies on procurement physiognomies and CA to help in coming up with ways of curbing irregularities in the organizations. Practical implications The health-care firms are to use the findings to come up with policies that ensure malpractices in procurement are curbed and CA is minimized to its barest level. Its societal implication is that the public is to use the findings in changing societal attitudes toward earnings manipulation. Social implications Its societal implication is that the public is to use the findings in changing societal attitudes toward earnings manipulation. Originality/value To the best of the authors’ knowledge, this article is the first to evaluate the influence of procurement physiognomies on CA in Nigerian-listed health-care companies. Many researchers neglect how procurement is used to carry out a lot of CA and this study focuses on a mechanism for curtailing corruption.

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尼日利亚上市医疗保健公司的采购面相和创造性会计

本文旨在研究采购面相对2016年至2020年尼日利亚上市医疗保健公司创造性会计(CA)的影响。设计/方法/方法本文采用了实证主义范式。采用年度报告和会计、问卷调查和电子邮件等方式获取和提取定量数据。数据采用OLS回归分析。研究发现，采购计划、电子采购和采购立法合规性对尼日利亚上市医疗保健公司的CA具有负向的重要影响，而外包、采购人员能力和战略供应商伙伴关系对公司的CA具有正向的实质性影响。研究局限性/意义本研究结果仅适用于尼日利亚上市的医疗保健公司。它只使用了6个采购属性。研究的意义是，研究人员将利用这些发现对采购面相和CA进行进一步研究，以帮助提出遏制组织违规行为的方法。实际意义医疗保健公司将利用这些发现来制定政策，以确保采购中的不当行为得到遏制，并将CA降至最低水平。它的社会含义是，公众将利用这些发现来改变社会对盈利操纵的态度。社会启示社会启示是公众应该利用这些发现来改变社会对盈余操纵的态度。原创性/价值据作者所知，本文首次评估了尼日利亚上市医疗保健公司采购面相对CA的影响。许多研究人员忽视了采购是如何进行大量CA的，本研究侧重于减少腐败的机制。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Humanitarian Logistics and Supply Chain Management MANAGEMENT-

CiteScore

6.40

自引率

20.00%

发文量

期刊介绍： The Journal of Humanitarian Logistics and Supply Chain Management (JHLSCM) is targeted at academics and practitioners in humanitarian public and private sector organizations working on all aspects of humanitarian logistics and supply chain management. The journal promotes the exchange of knowledge, experience and new ideas between researchers and practitioners and encourages a multi-disciplinary and cross-functional approach to the resolution of problems and exploitations of opportunities within humanitarian supply chains. Contributions are encouraged from diverse disciplines (logistics, operations management, process engineering, health care, geography, management science, information technology, ethics, corporate social responsibility, disaster management, development aid, public policy) but need to have a logistics and/or supply chain focus. JHLSCM publishes state of the art research, utilizing both quantitative and qualitative approaches, in the field of humanitarian and development aid logistics and supply chain management.