Programme: Accounting
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Item Working Capital Management Impact on Economic Value Addition of the Poultry Industry in Nigeria.(International Journal of Scientific and Research Publications, Volume 1, 2026) Alawode, Olufemi Peter; Adegbie, Folajimi FestusThe poultry industry as a key player under the category of Small and Medium-Sized Enterprises (SMEs) in the Agricultural sector makes critical use of the component of working capital and their contribution to the economy of the country is a direct variable of the value addition generated.The efficiency and judicious utilisation of the key components of the working capital components combined with the peculiarity and uncertainties associated with the Nigerian business environment can make or mar the success of such SMEs operating in the poultry industry and this is a focus of this study. The study employed survey design with cluster sampling approach. The study population is made up of Poultry farmers in 162 farms as registered with the Poultry Association of Nigeria-Ogun State Chapter with the total of 200 farm managers, this number exclude farm attendants and other non-managerial staff as they are task staff . The Cochran formula was used to obtain a sample size of 150. The owners/managers and other participants in these farms were selected through a multi-stage sampling technique which involves the stratified, proportionate, and simple random sampling method. The instrument validity was done through scrutiny and evaluation by the research supervisors and experts in the study area, and reliability was determined via Cronbach’s alpha coefficient computed from pilot study responses. By the use of instrument codes, responses were processed into quantitative data for descriptive and empirical analysis. The analysis revealed that all proxies of working capital management practices such as cash management, accounts receivable management, accounts payable management and inventory management have a significant positive effect on economic value addition of the poultry industry (Adjusted R2= 0.057, F-statistics = 2.485.: p= 0.035<0.05).Thus, the study concluded that working capital management proxies, of cash management, accounts receivable management, accounts payable management and inventory management, has a significant positive effect on the economic value added of poultry industry in Ogun State, Nigeria.Item MANAGEMENT INFORMATION SYSTEM AND QUALITY OF CORPORATE REPORTING IN NIGERIA(International Journal of Business and Management Review Vol.8,, 2020) Alawode, Olufemi Peter; Adegbie, Folajimi FestusWith the whole world now a global village with all wired via computer systems the business system environment is then dominated by computerised technology. The purpose of this paper was to examine the effect of management information system as a process for improving the key variants of organisation functions as it affects revenue, cost, data security and consequentially the organizational achievement of contributing to the stakeholders welfare.There is hardly any distinction in the utilisation of management information system from small to large organisations, it’s a function of birds nesting according to size and thus the review is taken from the statutory compliance, customer database management and the safety of the data involved including the hardware devices. Accounting information system and the operational information system combined with separate or integrated forecasting and reporting tool are essential components of information management and most critically the people that will operate the system. The research design was descriptive survey to study and observe the influence of management information system in organizational success in a competitive cyber-crime prone environment. The analysis revealed that all proxies of management information system such as general information system, production simulation system, reporting package, forecasting tool have a significant positive effect on the statutory reporting compliance (Adjusted R2= 0.945, F-statistics = 351.505. : p= 0.000<0.05). All proxies of management information system have a significant positive effect on customer relationship management (Adjusted R2= 0.847, F-statistics = 113.534.: p= 0.000<0.05). The result also shows all proxies of management information system have a positive effect on data storage and security (Adjusted R2= 0.935, F-statistics = 291.517.: p= 0.000<0.05). Thus, the study concluded that the proxies of management information system considered have a significant positive influence on the quality of corporate reporting.Item Inflation Adjustment Dynamics Under Fixed and Managed Flexible Exchange Rate Regimes in Nigeria: Nonlinear Autoregressive Distributed Lag (Nardl) Models(Journal of Economics & Management Research, 2025) Adeyemi, Gbenga; Nwobodo, Helen; Alawode, Olufemi PeterT his study investigates the dynamics of inflation adjustment under fixed and managed flexible exchange rate regimes in Nigeria. Using quarterly secondary data, the analysis spans 1981–1986 for the fixed exchange rate period and 1987–2023 for the managed flexible exchange rate period. The dependent variable is the consumer price index (CPI), while the independent variables include the nominal exchange rate (NEXRT), fixed and managed flexible exchange rates, and real gross domestic product (RGDP). Economic challenges, such as the Central Bank of Nigeria's (CBN) inability to maintain a fixed exchange rate due to declining foreign exchange reserves and rising demand for dollars, prompted the shift to a managed exchange rate regime. The ADF and PP unit root tests reveal that CPI is stationary at level (I(0)), while NEXRT and RGDP are stationary after first differencing (I(1)). The ARDL bounds test confirms a long-run relationship among the variables, indicating co-integration. Employing the NARDL model, the findings reveal that under the fixed exchange rate regime, short-run disequilibria are corrected by 53% in the long run, with statistical significance (p = 0.0008). For the managed flexible exchange rate regime, deviations are corrected by 85% in the long run, also statistically significant (p = 0.0000). The study recommends that monetary authorities enhance dollar availability to support policy objectives and curb inflationary pressuresItem Balancing Innovation With Cybersecurity: Exploring the RoleofEmergingTechnologiesinDigitalTransformationfor Socioeconomic Development in Nigeria(Human Behavior and Emerging Technologies, 2025) Osimen, Goddy Uwa; Wonosikou, MohadapwaHunnoungu; Fulani, OluwakemiM.; Adedeji, BethelOluwatosin; Alawode, Olufemi PeterRapid digital adoption in Nigeria has been accompanied by rising cybercrime; a 2021 Sophos survey found 71% of Nigerian organizations experienced cyberattacks, 44% of which paid ransoms averaging USD 3.43 million. The integration of emerging technologies (artifcial intelligence, blockchain, Internet of Things, and 5G) ofers transformative opportunities for the digital economy but introduces salient cybersecurity risks. Despite Nigeria’s growing adoption of digital tools, limited research sys tematically examines how emerging technologies can drive socioeconomic development while addressing cybersecurity risks. Framed by Technological Determinism, this study examines how Nigeria can harness these technologies for sustainable so cioeconomic development while mitigating cyber threats. Using an exploratory design, it conducts a systematic thematic review of secondary literature, policy documents, and technical reports; data were analyzed thematically. The fndings indicate that, when efectively deployed and governed, emerging technologies can enhance industrial efciency, expand fnancial inclusion, strengthen governance, and support innovation-led economic diversifcation. Realizing these benefts require coherent regulatory frameworks, integrated cybersecurity measures, and targeted capacity-building. The paper concludes with policy recommen dations emphasizing regulatory harmonization, public-private collaboration, and investment in cyber resilience to balance in novation and security during Nigeria’s digital transformation.Item Financial Re-Engineering and Customer Performance of Poultry Business in Nigeria(International Journal of Economics and Financial Issues, 2024) Alawode, Olufemi Peter; Nwobodo, Helen; Ogunfowora, Afolake; Olubunmi, Alao; Onyeka-Iheme, Chimeruo VictoryThe poultry business is the largest private sector employer and contributes 25% to Nigeria’s agricultural gross domestic product. The process of capturing poultry business performance using the balanced scorecard performance pillar of customer performance had not been completely integrated in prior research. Therefore, this study looked at how financial re-engineering affected the customer performance of the chicken industry in Nigeria using proxies for business strategy, business processes and systems, business technology, organizational structure, and organizational culture. The study adopted survey research design. The population of the study were 4324 active farmers and support services of the key poultry business stakeholders in the six geo-political zones of Nigeria. The sample size of 450 was determined using Taro Yamane sample size formula. Strata random sampling technique were used to select the respondents from the geo-political zones. A structured and valid questionnaire, using 5 level Likert-scale, were administered to the respondents with a response rate of 84%. The Cronbach’s alpha reliability coefficients for the constructs ranged from 0.87 to 0.95. Descriptive and inferential (multiple regression) analysis were used to analyse the data at 5% level of significance. The findings revealed that all financial re-engineering exerted significance effect on customer performance (Adj.R2 = 0.520 F(5,379) = 82.950, P < 0.05). The study concluded that financial re-engineering has significant effect on customer performance of poultry business in Nigeria and recommended that poultry business owners and management in Nigeria should integrate financial re-engineering into their processes in order to optimize production and attract premium customers with attendant total performance expectationsItem Financial Management Practices and Performance of Small and Medium Scale Poultry Industry in Ogun State, Nigeria(Journal of Finance and Accounting, 2020) Adegbie, Festus Folajinmi; Alawode, Olufemi PeterSmall and Medium-Sized Enterprises (SMEs) and the Agricultural sector is a combination that constitute a recognisable driving force for the development of an economy and the contribution of this sector cannot in any way be overlooked by any developing country particularly one that is struggling to diversify from petrol-carbon revenue and generate employment. The efficiency or otherwise of applicable financial management practices combined with the peculiarity and uncertainty of the business environment can make or mar the success of such SMEs operating in the poultry industry and this is the focus of this study. The study employed survey design. The study population comprised Poultry farmers in 162 farms as registered with the Poultry Association of Nigeria-Ogun State Chapter with the total of 200 farm managers, excluding farm attendants and other non-managerial staff. The Cochran formula was used to obtain a sample size of 150. The owners/managers of these Poultry farms were selected through a multi-stage sampling technique which involves the stratified, proportionate, and simple random sampling method. The instrument validity was established through scrutiny and evaluation by the research supervisors and experts in the study area, and reliability was determined via Cronbach’s alpha coefficient computed from pilot study responses. By the use of instrument codes, responses were processed into quantitative data for descriptive and empirical analysis. The analysis revealed that all proxies of financial management practices such as annual budget process, capital structure management and working capital management have a significant positive effect on profitability of poultry industry (Adjusted R2= 0.258, F-statistics = 9.407.: p= 0.000<0.05). Thus, the study concluded that financial management practices proxies, of profitability, cash solvency and economic value added, has a significant positive effect on the performance of poultry industry in Ogun State, NigeriaItem Financial Re-Engineering and Financial Performance of Poultry Business in Nigeria(European Journal of Accounting, Auditing and Finance Research, 2023) Dada, Smuel Olajide; Akintoye, Ishola Rufus; Alawode, Olufemi PeterThe poultry industry as the largest employer of labour in the organised private sector and contributes 25% to Nigeria agricultural GDP. Previous studies had not adequately been able to integrate the process of capturing performance of poultry business using the balanced scorecard performance pillars. Thus, this study examined the impact of financial re-engineering on corporate performance and the sub-variables of the poultry business in Nigeria. The study used survey research. 4,324 active farmers and major stakeholders in the poultry industry from Nigeria's six geopolitical zones made up the study's population. The Taro Yamane sample size formula was used to determine the sample size of 450 with a response rate of 84%. The range of the constructs' Cronbach's alpha reliability coefficients was 0.87 to 0.95. The data were analyzed using descriptive and inferential (multiple regression) analysis with a 5% level of significance. The findings revealed that all financial re-engineering proxies had a significant effect on financial performance (Adj. R2= 0.535, F(5,379) = 87.901, p < 0.05).The study concluded that financial re-engineering has significant effect on financial performance of the poultry business while the lag in the adoption of modern technology including the usage of artificial intelligence and robotics reflected in sub-optimal performance which need be focused for effective asset utilisation. The study recommended the introduction of standards that will aid the starting point of using financial results to drive the business and make credit availability easier in support of various government and non-governmental financial aids and grants.Item ENVIRONMENTAL ACCOUNTING AND REPORTING PRACTICES: SIGNIFICANCE AND ISSUES AND JOURNEY AHEAD IN NIGERIA CORPORATE ORGANISATION(European Journal of Accounting, Auditing and Finance Research Vol.8, 2020) Alawode, Olufemi Peter; Adegbie, Folajimi FestusEnvironmental accounting and reporting practices as an emerging trending issue is dynamically fruitful to the fulfilment of the yearnings and aspirations of the key stakeholders in the corporate set up. It introduces transparency and accountability particularly in the area of resources management more so with natural resources. It involves the identification, measuring and controlling of costs, liabilities and consequentially assets that may be affected in the course of ordinary business and it encompasses sustainability reporting as well. A combination of primary and secondary data revealed that environmental accounting is still at infancy and the need for an implementation roadmap backed by the necessary statutes will be desired to ensure that all the accruable benefits of environmental accounting and reporting are enjoyed.Item Digital transformation and bank capital adequacy in Sub-Saharan Africa(Asian Economic and Financial Review, 2026) Alawode, Olufemi Peter; Nwobodo, Helen; Nwobu, Obiamaka; Eriabie, Sylvester; Arogundade, JamiuThis study examines the impact of digital transformation elements on the capital adequacy of deposit money banks in Sub-Saharan Africa, isolating the capital adequacy component of the CAMEL performance framework using six proxies of digitalization. An ex post facto study with panel data from listed banks in six countries (2013–2022) was analyzed with descriptive statistics, relevant diagnostic tests, and a random effects regression model, validated by the Hausman test. The findings indicate that financial inclusion, internet utilization, and bank size substantially enhance capital adequacy, whereas technology-related investments diminish it due to financial burdens and cyber risk vulnerabilities. Using ATMs and mobile banking was insignificant, reflecting their maturity as baseline utilities that are already considered basic infrastructure and thus not able to generate a significant impact. The model accounted for 57.6% of the variation in capital adequacy, highlighting the significant yet partial role of digitalization in solvency. Findings highlight that digitalization is not uniformly beneficial; regulators and compliance institutions should integrate digital risks into supervisory frameworks, and banks should prioritize initiatives that strengthen prudential outcomes. The study extends digital transformation literature by addressing capital adequacy, offering evidence-based insights for balancing innovation with systemic stability in Sub-Saharan Africa.