African Journal of Accounting and Financial Research最新文献_第7页

Value Creation Perceptions of Management Accountants in South Africa 南非管理会计师的价值创造观念

African Journal of Accounting and Financial Research Pub Date : 2021-11-14 DOI: 10.52589/ajafr-iiytw7vp

Schutte D., Hugo J., Derbyshire E.

{"title":"Value Creation Perceptions of Management Accountants in South Africa","authors":"Schutte D., Hugo J., Derbyshire E.","doi":"10.52589/ajafr-iiytw7vp","DOIUrl":"https://doi.org/10.52589/ajafr-iiytw7vp","url":null,"abstract":"The Coalition for Inclusive Capitalism launched the Embankment Project for Inclusive Capitalism (EPIC) to tackle the challenge of communicating how value is created for the stakeholders of a company. However, discord on how stakeholder value should be measured exists. Management accountants can successfully measure the value of money in their cost control function, but it remains a challenge on how they perceive the adding or creating of value in their respective roles and if their own perceived performance. The aim of this study was to obtain an understanding study of how management accountants view and navigate through this concept of value creation in general and in their organisation, how and why they engage in value-creating activities for their organisations and its stakeholders. A qualitative approach was adopted to conduct the study and the data collection technique constituted a literature review and questionnaires distributed to 30 participants. The majority of the participants believe that they are creating value for their organisations and positioned their perceived value creation into the economic value category. Some participants believe that the value they create within their organisation cannot be measured. Overall, it is recommended that possible development of tools, models or frameworks to assist management accountants in the measuring or capturing of value should be explored that is of a more subjective nature, so that it would be easier to implement and drive value creation practices in the workplace.","PeriodicalId":233474,"journal":{"name":"African Journal of Accounting and Financial Research","volume":"1 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"115361215","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 1

Impact of Forensic Accounting on Financial Fraud Detection in Deposit Money Banks in Nigeria 法务会计对尼日利亚存款银行财务欺诈侦查的影响

African Journal of Accounting and Financial Research Pub Date : 2021-11-14 DOI: 10.52589/ajafr-ruc0s0iq

Edward Idemudia Agboare

{"title":"Impact of Forensic Accounting on Financial Fraud Detection in Deposit Money Banks in Nigeria","authors":"Edward Idemudia Agboare","doi":"10.52589/ajafr-ruc0s0iq","DOIUrl":"https://doi.org/10.52589/ajafr-ruc0s0iq","url":null,"abstract":"The study examines the impact of forensic accounting on financial fraud detection in Deposit Money Banks (DMBs) in Nigeria. Survey research design was employed for the study with extensive reliance on primary data obtained through the use of structured Likert scale questionnaire. The data were tested using descriptive statistics and regression analysis on Statistical Package for Social Sciences (SPSS version 20.0). The study findings showed that forensic accounting techniques of conducting investigation, analyzing financial transactions and reconstructing incomplete accounting records have significant effect on financial fraud detection in deposit money banks in Nigeria. In the light of the study findings, the following recommendations were provided; more forensic accountants should be employed by DMBs in Nigeria to assist curb modern day financial fraud brought about by advancement in technology. The Central Bank of Nigeria (CBN) should in collaboration with all financial institutions establish an electronic fraud risk information center staffed with forensic accountants. DMBs should incorporate automated control measures such as biometric authentication of transactions to serve as deterrent for fraud occurring.","PeriodicalId":233474,"journal":{"name":"African Journal of Accounting and Financial Research","volume":"61 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-11-14","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"128014430","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Financial Autonomy as an Aid to Rural Development: A Study of Isoko North Local Government Area of Delta State 财政自治对农村发展的助力——以三角洲州伊索科北部地方行政区为例

African Journal of Accounting and Financial Research Pub Date : 2021-11-14 DOI: 10.52589/ajafr-o9yfjlsv

Egware O.N., Akporien O.F., O. S.

引用次数: 0

Evaluation of the Impacts of Non-Oil Exports on Economic Growth in Nigeria Between 1986-2018 1986-2018年尼日利亚非石油出口对经济增长的影响评价

African Journal of Accounting and Financial Research Pub Date : 2021-08-17 DOI: 10.52589/ajafr-mun5qz7w

Chinyere F.E., Samuel N.N., Nkama O.N., Chinwoke R.E.

{"title":"Evaluation of the Impacts of Non-Oil Exports on Economic Growth in Nigeria Between 1986-2018","authors":"Chinyere F.E., Samuel N.N., Nkama O.N., Chinwoke R.E.","doi":"10.52589/ajafr-mun5qz7w","DOIUrl":"https://doi.org/10.52589/ajafr-mun5qz7w","url":null,"abstract":"Non-oil exports have been seen to be very vital in economic growth and development, especially for developing economics. Despite the poor contribution of non-oil exports to economic growth in Nigeria, this study is inspired by the inconsistencies in empirical findings regarding the connection and effect of non-oil exports on the economy. The objective of the study was to determine the effect of non-oil exports on economic growth in Nigeria. An ex-post facto research design was adopted. The time frame of thirty three (33) years, from 1986 to 2018 was adopted to allow for a large number of observations which will improve the robustness of the results. The data was obtained from the Central Bank of Nigeria (CBN) statistical bulletin of 2017. The Ordinary Least Square (OLS) estimation technique was applied in guesstimating the models. E – views 9.0 was the econometric software used for the analysis. The result revealed that non-oil exports have no significant effect on the growth rate of real gross domestic product, agricultural contribution to real gross domestic product is not significantly affected by exports of non-oil products even though there is evidence of a positive but insignificant correlation between them. Manufacturing capacity utilization is not significantly influenced by variation in Nigeria’s non-oil exports. Non-oil exports are positively associated with manufacturing capacity utilization. Economic growth in Nigeria has not been significantly affected by non-oil exports despite the various non-oil promotion strategies by the government. We recommend that cost and access to financial services for non-oil exporters be moderate or relaxed.","PeriodicalId":233474,"journal":{"name":"African Journal of Accounting and Financial Research","volume":"11 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"124622377","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Liquidity and Profitability Ratios on Growth of Profits of Listed Oil and Gas Firms in Nigeria 流动性和盈利能力比率对尼日利亚上市油气公司利润增长的影响

African Journal of Accounting and Financial Research Pub Date : 2021-08-03 DOI: 10.52589/ajafr-6nhpayuo

E. Appah, J. Onowu, Y. Tonye

引用次数: 4

Public Sector Audit, Transparency and Good Governance on Financial Accountability of Public Sector Entities in Rivers State, Nigeria 尼日利亚河流州公共部门实体财务问责制的公共部门审计、透明度和良好治理

African Journal of Accounting and Financial Research Pub Date : 2021-08-03 DOI: 10.52589/ajafr-vxjxfzfq

E. Appah, J. Onowu, A. Adamu

{"title":"Public Sector Audit, Transparency and Good Governance on Financial Accountability of Public Sector Entities in Rivers State, Nigeria","authors":"E. Appah, J. Onowu, A. Adamu","doi":"10.52589/ajafr-vxjxfzfq","DOIUrl":"https://doi.org/10.52589/ajafr-vxjxfzfq","url":null,"abstract":"This study investigated the effects of public sector audit, good governance and financial transparency on financial accountability of twenty – six (26) ministries in the Rivers State Civil Service. The study employed cross sectional survey research design. The population consisted of twenty – eight ministries and the Taro Yamene model was used for sample size determination while simple random sampling was employed. The study used primary and secondary sources of data collection. Questionnaire was the primary source of data collections after the application of content and face validity while Cronbach alpha was employed to test the reliability of the instrument. The dependent variable was financial accountability index while the independent variables consisted of financial audit index, performance audit index, compliance audit index, good governance index and financial transparency index. The responses obtained from the questionnaire were analysed with univariate, bivariate and multivariate analysis. The multiple regression analysis suggested that there is a positive and significant relationship between financial audit index, performance audit index, compliance audit index, good governance index and financial transparency index on accountability in public sectors in Rivers State. The study concluded that public sector audit, good governance and financial transparency promote financial accountability in the Nigerian public sector. Therefore, the following recommendations were provided amongst others that The Accounting Officers in government Ministries, Department and Agencies (MDA) should carry out government business in accordance with accountability, transparency, effectiveness and efficiency, responsiveness, forward vision and rule of law for the welfare of the citizens.","PeriodicalId":233474,"journal":{"name":"African Journal of Accounting and Financial Research","volume":"6 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-08-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"123787114","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Fiscal Policy and the Performance of Private Sector in Nigeria (1990-2019): A Vector Error Correction Investigation 尼日利亚财政政策与私营部门绩效(1990-2019):矢量误差修正调查

African Journal of Accounting and Financial Research Pub Date : 2021-07-20 DOI: 10.52589/ajafr-tf39ix73

Andabai Priye Werigbelegha

{"title":"Fiscal Policy and the Performance of Private Sector in Nigeria (1990-2019): A Vector Error Correction Investigation","authors":"Andabai Priye Werigbelegha","doi":"10.52589/ajafr-tf39ix73","DOIUrl":"https://doi.org/10.52589/ajafr-tf39ix73","url":null,"abstract":"The study examines the relationship between fiscal policy and the performance of private sector in Nigeria; for the period 1990-2019. Secondary data are collected from Central Bank of Nigeria Statistical Bulletin, 2019. Four variables are employ for this study. These are Private Sector Output as proxy for performance of private sector economy and used as the dependent variable; whereas, the explanatory variables include Tax, Recurrent Expenditure and Capital Expenditure. Hypotheses are formulated and tested using time series econometric models. The result confirms that about 68% short-run adjustment speed from long-run disequilibrium. The study shows a significant relationship between capital expenditure and private sector output in Nigeria. Taxation has a significant relationship with private sector output in Nigeria. Recurrent expenditure has a significant relationship with private sector output in Nigeria. The coefficient of determination indicates that about 62% of the variations in economic growth can be explain by changes in fiscal policy variables in Nigeria. The study concludes that fiscal policy has a significant relationship with the growth and development of Nigerian economy. The study recommends that more resources should be relocated to productive sectors and increasing and sustaining a spending on the productive sectors of the economy. The study suggested that Nigerian government should put a stop to the incessant unproductive foreign borrowing, wasteful spending and uncontrolled money supply. The government should embark on specific policies aimed at achieving increased and sustainable growth and development in the economy.","PeriodicalId":233474,"journal":{"name":"African Journal of Accounting and Financial Research","volume":"75 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-07-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"116738505","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Theoretical Investigation for the Failure of Lehman Brothers and Merril Lynch: A Lesson for Banking Institutions in Nigeria 雷曼兄弟和美林破产的理论研究:对尼日利亚银行机构的启示

African Journal of Accounting and Financial Research Pub Date : 2021-06-30 DOI: 10.52589/ajafr-s9jewhy3

Andabai Priye Werigbelegha

{"title":"Theoretical Investigation for the Failure of Lehman Brothers and Merril Lynch: A Lesson for Banking Institutions in Nigeria","authors":"Andabai Priye Werigbelegha","doi":"10.52589/ajafr-s9jewhy3","DOIUrl":"https://doi.org/10.52589/ajafr-s9jewhy3","url":null,"abstract":"The study theoretically examines the failure of Lehman Brothers and Merril Lynch as a lesson for the banking institutions in Nigeria. Hence, the instability experience in the Nigeria financial system in recent time; especially, banking sub-sector was as a result of institutional failure. Banking experts in Nigeria viewed that the failure of the two banks was an enough signal to the Nigerian banking industry. Hence, the study reveals that the two banks were absolutely limited to the size and age in determining their future instead of depending on the effectiveness and efficient management of risky assets. Hence, the conventional lending procedures are not instituted; rather than depending on subprime mortgage arrangement that has no collateral securities. The declining home prices has make refinancing more difficult as a result of inadequate innovations in securitization. The recommends that the regulatory authorities should not only relied on the conventional tools of bank supervision, but, they should employ more non-conventional methods of obtaining classified information. The financial institutions should train and retrain their employees to meet the current reality on ground. The conventional lending procedures should be instituted rather than depending on subprime mortgage management that did not have collateral securities. The Central Bank of Nigeria (CBN) should be proactive to ensure effective supervision and risk management principles.","PeriodicalId":233474,"journal":{"name":"African Journal of Accounting and Financial Research","volume":"29 1","pages":"0"},"PeriodicalIF":0.0,"publicationDate":"2021-06-30","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"132673040","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0