This study examined the relationship between ICT and Accounting system of SMEs in Nigeria. The study adopted the survey research design, which involves the collection of data from the Accounting department of SMEs in Nigeria. Primary data was employed and copies of ques-tionnaire were administered to respondents for the purpose of this study. Two hypotheses were formulated and tested using Pearson Product-Moment Correlation Coefficient at a significant level of 1%. Findings revealed a significant relationship between ICT knowledge (Microsoft tools) and accounting system of SMEs in Nigeria also, the study further reviewed significant re-lationship between ICT adoption (accounting packages) and Accounting system of SMEs in Ni-geria. The study therefore recommended that Management of SMEs must periodically send em-ployees on training in the use of ICT.
The role of leaders toward the development of entrepreneurship has been fully acknowledged. However, Leaders’ characteristics such as strategic improvisation and entrepreneurial self-efficacy were mainly examined in the private sector. Hence, it is imperative to extend empirical studies to public sector organizations. The present study, therefore, proposed and validated a model linking leaders’ strategic improvisation and entrepreneurial self-efficacy to corporate entrepreneurship in Nigerian higher education institutions (HEIs). Using a structured questionnaire, 220 responses were generated from large HEIs in Kano State, Nigeria. The data of the study was analysed using SmartPLS 3.0 to ascertain both measurement and structural model validity of the model. The results showed that both leaders’ strategic improvisation and entrepreneurial self-efficacy were significantly related to corporate entrepreneurship in HEIs. Implication and limitation of the study; and suggestions for future study are also provided.
For decades, entrepreneurship has become a major concern to both scholars and policymakers because of its significant role in economic and social transformation. This paper modeled the direct effects of entrepreneurial skill, environmental factors and entrepreneurial orientation on entrepreneurial intention as well as the indirect (moderating) effect of entrepreneurial orientation on the relationship of entrepreneurial skill and environmental factors with entrepreneurial intention. Quantitative research design was employed using students’ sample. It was found that entrepreneurial skill, environmental factors and entrepreneurial orientation have positive influence on entrepreneurial intention. It was also discovered that entrepreneurial orientation moderates the relationship between entrepreneurial skill and entrepreneurial intention. However, the moderation effect of entrepreneurial orientation on the relationship between environmental factors and entrepreneurial intention was not established in this study, thus, called for exploring this moderating effect in other contexts. As implication to policy, government should ensure not only enriching students with entrepreneurial skill and conducive entrepreneurial environment but also well-built entrepreneurial orientation among Nigeria teeming youths as it has a direct effect as well as strong interaction with other factors in explaining entrepreneurial intention.
Data Envelopment Analysis (DEA) is a decision making tool based on linear programming for measuring the relative efficiency of a set of comparable units. DEA helps us identify the sources and level of inefficiency for each of the inputs and outputs. This approach has been used to evaluate the efficiency of the safety department in five construction companies. A three-input, safety workforce, safety training, and safety budget, and two-output, Perfect days and Uptime, constant returns-to-scale (CRS) model was developed. The model indicated the necessary improvements required in the inefficient unit’s inputs and outputs to make it efficient, by identifying what factor is responsible for the low efficiency of performance, and also what factor should be improved in order to improve the efficiency of the safety department. The result shows that the safety department of firm A, B and D are efficient, but Firm C and Firm E can improve their efficiency by reducing inputs up to 3.34% and 6.05%, respectively. The inputs identified for reduction were; number of safety staffs and safety budget for Firm C and E respectively.
This paper discusses Islamic financial reporting system as practiced in many Islamic states for economic development. The issue of Islamic accounting among scholars provided evidence of economic benefits among the countries that have Islamic financial institutions (IFIs). The IFIs have been reported to be the fastest-growing sector in the world with a greater contribution of the global total bank assets. Although the Muslim population in Nigeria is large, the contribution or participation of Muslim towards IFIs is low compared to other countries like Bahrain, Saudi Arabia, Pakistan, and Syria. Furthermore, the accounting reporting in Nigeria is based on the International Financial Reporting Standards (IFRS) for all listed firms in Nigeria, which includes IFIs, even though, IFIs apply dual reporting. Therefore, the need for the mandatory adoption of Accounting and Auditing Organization for Islamic Financial Institutions (AAOIFI) standards is significant in Nigerian for IFIs to function better. Several countries have made it mandatory for IFIs to adopt AAOIFI instead of IFRS. The need for IFIs firms to report on their accounting system as an alternative to the conventional, will not only enhance transparency, improve reporting disclosures, greater Muslim investors, but will also improve Nigerian stock market. Policy makers, governments, and the regulator should make it mandatory for all IFIs to adopt AAOIFI for financial reporting.
The anthropometric data of student in selected tertiary institutions in Abeokuta, Ogun State, Nigeria was investigated and this was compared with some selected foreign countries. The study was to determine whether design improvement and further study is required in order to improve the conditions in Nigeria tertiary institutions. The anthropometrics measurements data were collected from 720 students of selected institutions. The data indicate a substantial degree of variability between the Nigerian tertiary students’ body and the foreign counterparts. Since most of the furniture in use in our tertiary institutions in Abeokuta, Nigeria were designed and constructed using the anthropometric data of students in foreign countries, there is need for anthropometric data of Nigerian students in the tertiary institution for the design and construction of furniture to suit them. The result is of great concern which could affect students in other institutions throughout Nigeria and could also pose a great risk of having back problem among students in Nigeria. Statement of Relevancy: The chair and table used in Nigeria were designed with reference to the measurement of other countries. The database of the Nigerian students will be very useful parameter in guiding principle for the designing of future equipment to be used in classrooms, laboratories and lecture theaters of the institutions.
Human resources development is one of the management functions that are aimed at maximizing the return on the investments. It is a combination of training and education that ensure continual improvement and growth of all stakeholders. The growth witnessed in banking sector of Nigeria has been attributed to many factors among which are the human resources available. The influx of human resources into the banking sector from different disciplines and observed restrictions on employees have necessitated the need for human resources development. Therefore, an attempt is made with this research to investigate the human resources development situation in the sector, with a study of one thousand employees of different commercial banks selected, randomly. Data was collected with a well structured questionnaire and analyzed using descriptive statistics. Hypotheses formulated were tested with t-test and the result shows that manpower from different disciplines are employed in Nigerian banking sector, the sectors has absorbed many from labour market, the new entrants are trained at inception, an average employee in commercial bank hardly has time for personal development effort.
This study was carried out on 621 schoolboys with age range of 12-17 years in Junior and Senior Secondary Schools in Odeda area of Odeda local government in Ogun State, Nigeria. Different anthropometric data were collected from these boys. It was observed from the results that all anthropometric dimensions of the school children increase with their age. Moreover, there exists a little difference between mean values of different anthropometric dimensions between the boys of 12-13 years (2.9% to 8.8%), 14-15 years (1.3% to 9.9%), and 16-17 years (1.4% to 5.5%). But the said differences become much higher (16.2% to 42.4%) when the same were compared between the children of 12 years and 17 years. Therefore, it can be said that the design of furniture for the children of 12 years will not match the children of 17 years. If single furniture is designed by considering dimensions of the children from 12 years to 17years, it will also not suit the children of all age groups. Therefore, in the present investigation, all the students have been divided into three combined age groups, e.g., 12-13 years, 14-15 years, and 16-17 years, and the percentile values (5th, 50th and 95th) of anthropometric measures, which will be helpful for designing of the classroom furniture.
This study interrogates the meaning and conceptual nuances of human capital accounting and additionally highlights its empirical dimensions. A critical aspect of the concerns of the study borders on the validity of an interdisciplinary interpretation of the trajectories of human capital accounting. The methodology of the study is purposively the literature review. The study has attempted to underscore the essential aspects of the critical developments in the subject matter of human capital accounting. It has also tried to draw attention to the shortcomings of earlier studies, while showing the strengths of the influential types of such previous researches. Finally, the interdisciplinary thesis of the problem of the study was upheld, as having a large measure of validity. The empirical import of the concept of human capital accounting however, remains contentions. Consequently, continuous interdisciplinary research-engagement is recommended as an outcome of the study.
Global economies around the world have experienced the most traumatic moments in the last one-decade. The crisis has been described by scholars, as perhaps been the worst financial crisis since the great economic depression of the 1930s. This paper lucidly examines the effects of global economic recession on the development of human capital with reference to Nigeria nation. The objectives of the paper among others are (i) To establish the level of the impact of global economic recession on development of skills of human capital in Nigeria (ii) To examine if there is any significant relationship between global economic recession and the motivation of human capital development in Nigeria among others. The paper uses survey method with two research hypotheses. Questionnaires were administered among academic staff of two Nigerian universities in the southwest part of Nigeria. Findings showed that the global economic recession has great impact on the development of skills of human capital in Nigeria. Findings also revealed that there exists a positive relationship between global economic recession and training and development of human capital in Nigeria. The paper offers useful policy recommendations, which include the need for government and appropriate agencies to put in place policies such as enabling environment that will lead to the growth and development of human capital in Nigeria. Government needs to put forward policies that minimize cost at all levels, maximize efficiency of output, training and retraining of goods hands; and that there is need to encourage better motivation of workers at every sector of the economy amongst others.