Accounting-Conference Papers

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    Open Access
    Teaching Managerial Accounting In The USA And In Nigeria:
    (2006-10) Ajibolade, S.O.; Hyman, L.M.; Omolehinwa, E.O.
    This paper reports a comparative study of the teaching of management accounting at the undergraduate level in a US-based business school and a business faculty in a Nigerian university. The purpose is to highlight similarities and differences in the designing and teaching of management accounting, with a view to influencing improvements in the system of transmitting management accounting education. The study yields data on seven different cost and management accounting courses taught at different levels of study at the two institutions. Analysis of the curricula on a number of dimensions reveals some similarities in content and pedagogy. However, substantial differences are noted in terms of coverage of contemporary issues; the extent of use of information technology, case methods and team projects; and the partitioning of the curricula to facilitate students’ learning. The management accounting curricula in the institutions may require some improvement; some approaches are suggested in this study
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    Open Access
    A Survey Of The Ethical Perception Of Future Nigerian Accounting Professionals.
    (2009-01-08) Ajibolade, S.O.
    Many corporate collapses reported in recent time have been linked to various ethical violations in which accounting professionals have been found culpable, Conducting business within an ethical framework is believed to rest largely on accountants} sensitivity to ethical issues, An assurance of a high level of sensitivity to ethical issues by future accountants may therefore help to prevent future occurrences and resume the lost confidence of investors in the business arena, This paper provides an evaluation of the ethical perception of accounting students, The purpose is to determine whether or not accounting education in Nigerian tertiary institutions is providing the required positive impact on the perception of ethical behaviour of accounting students, Data obtained from three hundred and eighty one accounting students at three tertiary institutions in Lagos State is analysed using paired. sample T-test. The results reveal significant differences in the ethical perception of beginning and final year students. However, contrary to expectations the beginning students have higher ethical perception scores than the final year students. These results suggest that the education of accounting students in Nigerian tertiary institutions may not be providing required positive impact on perception of ethical behaviour. A gap in the accounting education in these institutions in terms of ethics is therefore indicated. Greater emphasis needs to be placed on ethics education of accounting students in our business faculties to promote ethical behaviour in organisations.
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    Open Access
    Improving Trade Union Finances
    (2009-05-24) Ajibolade, S.O.
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    Open Access
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    Open Access
    Transparency and foreign direct investment into Sub-Saharan Africa:
    (Emerald Group Publishing Limited, 2010-05) Ayadi, F.O; Ajibolade, S.O.; Williams, J.; Hyman, L.
    he financial economics literature points to the likelihood that transparency affects the inflows of direct foreign investments. The purpose of this paper is to examine the relationship between degree of transparency in an economy and the level of foreign direct investment (FDI) inflows using cross-section and time series data from 13 Sub-Saharan African countries from 1998 through 200
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    Open Access
    Repositioning the Nigerian Tax System for Sustainable Development:
    (2011-05-20) Fagbemi, T.O.; Ajibolade, S.O.; Arowomole, S.S.A.; Ayadi, M.F.
    Tax revenue constitutes a major source of revenue for most modern governments but this has not been the case with the Nigerian economy. The Nigerian tax system is characterised by low level productivity attributed largely to deficiencies in the tax administration and collection system and tax payers' apathy. The need to reposition non-oil tax revenue as number one source of sustainable revenue has been emphasised in many quarters. Following previous studies' suggestion that high collection of tax revenue would involve high voluntary taxpayers' compliance which could only be achieved if the taxpayers positively perceived the tax administrative system and tax law fairness, this paper examines the perception of taxpayers about the Company Income Tax administration in Nigeria. It attempts to establish whether any relationship exists between perception of taxpayers about tax administration system features and their compliance. Data obtained from one hundred and forty-four (144) companies' income tax payers using a questionnaire are analysed using means, standard deviation, Pearson's correlations and regression analysis. The results reveal a moderate positive perception about the tax administration structures and procedures, moderate tax knowledge and a high negative perception about governance in the collection and use of tax revenue. Findings also show that, there is a moderate level of compliance attitude. Significant positive correlations are found between perception about the tax administration structures and procedures; tax knowledge; perception on governance practices and compliance attitude, the most significant relationship however is found between tax knowledge and compliance attitude. The study recommends improvements in the education of taxpayers and in tax system's governance practices.
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    Open Access
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    Open Access
    Corporate Environmental Disclosures and Market Value of Quoted Companies in Nigeria.
    (The Academy of Business and Retail Management, 2014) Akinlo, O.O.; Iredele, O.O.
    This paper examined the impact of environmental information disclosures on Market Value of fifty quoted companies in Nigeria for the period 2003-2011. The aggregate and individual impact of Corporate Environmental Disclosure (CED) were regressed on Market Value (Tobin’s Q) while Firm size was factored in as an extraneous variable. The result of the descriptive analysis showed that the mean and median values are within the minimum values and the standard deviation is low which indicated that the deviation of the actual data from their mean value is very low. Our empirical analysis revealed that CED has a significant positive impact on Market Value when considered in aggregate. In turn, considering the impact of each of the variables, Energy policy (ENP), Impact on Biodiversity (BIO), Award Received for installing Environmental Management System (AWR) have an insignificant positive impact on Market Value with the exception of Environmental Research and Development cost (ERD). Also, Environmental pollution and control policy (EPC), Waste Management Cost (WSM), and Cost of compliance with environmental Laws (CEL) have a negative impact on Market Value. The study recommends that business should take caution in areas where environmental activities impacts negatively on the Value of the firm and also invest in areas that enhance value for the firm