{"title":"尼日利亚上市医疗保健公司的采购面相和创造性会计","authors":"Usman Abbas, S. Hassan","doi":"10.1108/jhlscm-05-2022-0052","DOIUrl":null,"url":null,"abstract":"\nPurpose\nThis 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.\n\n\nDesign/methodology/approach\nThis 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.\n\n\nFindings\nThe 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.\n\n\nResearch limitations/implications\nThis 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.\n\n\nPractical implications\nThe 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.\n\n\nSocial implications\nIts societal implication is that the public is to use the findings in changing societal attitudes toward earnings manipulation.\n\n\nOriginality/value\nTo 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.\n","PeriodicalId":46575,"journal":{"name":"Journal of Humanitarian Logistics and Supply Chain Management","volume":" ","pages":""},"PeriodicalIF":3.2000,"publicationDate":"2023-06-16","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":"{\"title\":\"Procurement physiognomies and creative accounting in Nigerian listed health care firms\",\"authors\":\"Usman Abbas, S. Hassan\",\"doi\":\"10.1108/jhlscm-05-2022-0052\",\"DOIUrl\":null,\"url\":null,\"abstract\":\"\\nPurpose\\nThis 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.\\n\\n\\nDesign/methodology/approach\\nThis 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.\\n\\n\\nFindings\\nThe 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.\\n\\n\\nResearch limitations/implications\\nThis 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.\\n\\n\\nPractical implications\\nThe 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.\\n\\n\\nSocial implications\\nIts societal implication is that the public is to use the findings in changing societal attitudes toward earnings manipulation.\\n\\n\\nOriginality/value\\nTo 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.\\n\",\"PeriodicalId\":46575,\"journal\":{\"name\":\"Journal of Humanitarian Logistics and Supply Chain Management\",\"volume\":\" \",\"pages\":\"\"},\"PeriodicalIF\":3.2000,\"publicationDate\":\"2023-06-16\",\"publicationTypes\":\"Journal Article\",\"fieldsOfStudy\":null,\"isOpenAccess\":false,\"openAccessPdf\":\"\",\"citationCount\":\"0\",\"resultStr\":null,\"platform\":\"Semanticscholar\",\"paperid\":null,\"PeriodicalName\":\"Journal of Humanitarian Logistics and Supply Chain Management\",\"FirstCategoryId\":\"1085\",\"ListUrlMain\":\"https://doi.org/10.1108/jhlscm-05-2022-0052\",\"RegionNum\":0,\"RegionCategory\":null,\"ArticlePicture\":[],\"TitleCN\":null,\"AbstractTextCN\":null,\"PMCID\":null,\"EPubDate\":\"\",\"PubModel\":\"\",\"JCR\":\"Q2\",\"JCRName\":\"MANAGEMENT\",\"Score\":null,\"Total\":0}","platform":"Semanticscholar","paperid":null,"PeriodicalName":"Journal of Humanitarian Logistics and Supply Chain Management","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.1108/jhlscm-05-2022-0052","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"Q2","JCRName":"MANAGEMENT","Score":null,"Total":0}
Procurement physiognomies and creative accounting in Nigerian listed health care firms
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.
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.