Publication Title effectiveness of forensic accounting in curbing financial crimes in Nigeria public sector Download PDF
Publication Type journal
Publisher Fair East Publishers
Paper Link www.fepbl.com/index.php/farj
Publication Authors Amahi, Fidelis U.
Year Published 2023-01-09
Abstract ABSTRACT The effectiveness of forensic accounting in curbing financial crimes in the Nigerian public sector is in this research undertaking examined. The study made use of the fully modified ordinary least squares method (FMOLS) approach for data analyses of the EViews 13 statistical software. The FMOLS method produces reliable estimates for small sample size and provides a check for robustness of the results The data used for this study were sourced from the Central Bank of Nigeria (CBN) statistical bulletin, Federal Inland Revenue Service and National Bureau of Statistic for various years; the method adopted for collecting data is secondary source of data collection. It is concluded that there is a significant role of forensic accounting in tax revenue to ensure fraud is curbed and subsequently eliminated to affect the performance of our public sector as reflected in the economic development of the Nigerian nation. This study proposes recommendation for internal control system which public sector organization can implement in order to reduce likelihood of fraudulent activities and strengthen the more efficacies of these services for the survival of public sector organizations in Nigeria.
Publication Title Lean accounting adoption and financial performance of limited consumer manufacturing companies in Nigeria Download PDF
Publication Type journal
Publisher Journal of Xidian University. An UGC-CARE Approved Group 2 Journal
Paper Link http://xadzkjdx.cn/.Vol.17
Publication Authors Amahi, Fidelis U.
Year Published 2023-06-09
Abstract Companies that apply lean accounting are expected to reduce lead time; decrease stocks; have fewer faults; have better usage of the resources; improve product delivery rate; increase productivity and reduce unit cost. Due to the present economic tendencies of rising offers against inquiry, to withstand competition in the market, manufacturing companies are focusing their attention on production processes, lower making time, synchronizing the productive processes, reducing the stocks, and manipulating the working materials. This study, therefore, examined the lean accounting adoption and financial performance of quoted manufacturing companies in Nigeria. The study adapted Ex-post facto research design and primary data was collected from (40) accounting, marketing, operation, and warehouse managers of each of the sampled quoted manufacturing companies while secondary data were extracted from the 2018-2022 four years financial report of the sampled companies. The data were presented with descriptive while the inferential statistic involves the use of Ordinary least square Regression (Panel data analysis.) was used to determine the relationship between the variables and as well used to test the null hypotheses. The SPSS, statistical software specifically E-view was used to aid the analysis. The findings revealed that there is a strong and positive relationship between lean accounting adoption and financial performance. Based on the findings, the study concludes that there is a significant relationship between lean accounting adoption and the financial performance of limited consumer manufacturing companies in Nigeria. The study recommends that the limited consumer manufacturing companies that seek to improve financial performance should consider the adoption of lean accounting practices.
Publication Title Financial Accounting Information and Strategic Management in Nigerian Universities Download PDF
Publication Type journal
Publisher EKSU Journal of Multidisciplinary Studies
Paper Link EKSU Journal of Multidisciplinary Studies
Publication Authors Amahi, Fidelis U.
Year Published 2023-05-04
Abstract Abstract This study ascertains financial accounting information and strategic management in Nigerian universities. Data were collected from (118) respondents. The data were presented with descriptive; Spearman rank correlation was used to determine the relationship between the variables and as well used to test the null hypotheses. The findings revealed a significant relationship between variables. The study, therefore, concludes that there is a significant relationship between financial accounting information and strategic management. Rooted in the study's findings, the researchers thus recommended that: Universities that seek to enjoy effective and efficient strategic management should ensure timely and reliable financial accounting information. Universities that seek to enhance their strategic performance through proper management should identify, present and interpret information used for strategies.
Publication Title Human Resources and Financial Performance of Selected Banks in Nigeria Download PDF
Publication Type journal
Publisher International open access j
Paper Link www,abfrjournal.com
Publication Authors Okoh, J.I, Mac- Ozigbo, A. A. Amahi, F. U. & Agbadua, O. B.
Year Published 2023-06-01
Abstract ABSTRACT This paper examined the influence of human capital Accounting on the financial performance of banks in Nigeria. The study made use of the ex-post facto research design. The human resource costs were dismantled into some dimensions which served as independent variables Staff Training Cost (STC), Staff Development Cost (SDC) and Staff Emolument Cost (SEC) while return on assets (ROA) was the dependent variable which served as a proxy to bank performance in Nigeria. The data generated which was garnered from the various annual statements of the selected banks for the period under study were first treated and certified fit for empirical use. The statistical analysis ofdata was done using the multiple regression. Multiple regression became appropriate as the dataset cuts across various years for different banks selected. From the results, it was clear that the T statistics of all the identified independent variables signed positive and were statistically significant. The implication therefore is that as the staff training costs, staff development costs and staff emolument costs increase, the bank performance proxied as returned as assets will equally increase. The F-statistic for the overall equation was equally positive and statistically significant. We therefore concluded that Human resource accounting has positive and significant influence on the performance of selected new generation banks in Nigeria.
Publication Title Influence of interest rate dynamics on Financial Deepening in Nigeria Download PDF
Publication Type journal
Publisher
Paper Link GoUniversity Journal of Mnagement and Social Sciences
Publication Authors Azu, B. , Amahi, F.U.
Year Published 2023-07-12
Abstract Abstract The main objective of the research is to investigate the impact of interest rate reform on Nigeria's financial deepening. As estimation techniques, Co integration, Autoregressive Distributed Lag (ARDL), and Ordinary Least Square (OLS) were used. Time series data from 1994 to 2021 are analyzed in this study. The results point to a long-term connection between interest rates and financial deepening. We also learn that the interest rate change has a positive and significant effect on Nigeria's financial development. The findings highlight the necessity for policymakers to put policies in place that promote economic growth, the liquidity reserve ratio, the domestic savings/GDP ratio, and reforms to ensure the efficiency and development of the financial sector.
Publication Title Appraisal of the real growth effect of financial deepening indicators: Evidence from Nigeria Download PDF
Publication Type journal
Publisher
Paper Link www.abfrjournal.com
Publication Authors Okoh, J. I., Amahi, F. U. ,Chukwuto, N., & Agbadua, O. B.
Year Published 2023-08-10
Abstract ABSTRACT This study examined the effect of financial deepening on real economic growth in Nigeria. Financial deepening for the purpose of this study is proxied by such macro-economic variables as the ratio of money supply to real Gross Domestic Product (RGDP), private sector credit to real GDP, total savings to real GDP and stocks/securities to real GDP , while economic growth was measured using the real GDP values. To achieve this objective, we obtained data on the selected macroeconomic variables from the CBN Statistical Bulletin (2019). Furthermore, the study covered a period of thirty-three (33) fiscal years spread from 1987–2019 using a time-series data model. All data obtained were analyzed using the Ordinary Least Square (OLS) regression estimation technique which was computed using the Econometric Views (Eviews9). The result revealed generally that; the ratio of money supply to real GDP has a positive and significant effect on the real GDP; ratio of private sector credit to real GDP has a positive and significant effect on the real GDP; ratio of total savings to real GDP has a negative but significant effect on the real GDP; while the ratio of stock/securities to real GDP has positive but insignificant effect on the real GDP. The study therefore concluded that financial deepening is a significant step towards promoting economic growth in Nigerian economy. However, this study recommended that the government should strategically ensure a balanced flow of money supply into the economy, while private sector credits (especially from the financial sector) should be made much more accessible and available to investors for enhanced real sector growth.
Publication Title Effect of E-uperformance Appraisal on Employees Productivity in the Financial Industry: A Study of Commercial Banks in Maiduguri, Borno State Download PDF
Publication Type journal
Publisher
Paper Link www.abfrjournal.com.vol.
Publication Authors Okoh, J. I.,Mijinyawa, A. A. , Amahi, F. U. & Chukwuto, N.
Year Published 2023-10-09
Abstract ABSTRACT This study examined the relationship between e-performance appraisal and the employees’ productivity in financial industry, taking commercial banks in Maiduguri, Borno State as the focus point. The study identified the key e- performance appraisal elements to include: procedures, process, perception, challenges and effectiveness which served as the independent variables while employees’ productivity served as the dependent variable. Appropriate research questions and hypotheses were formulated in line with the objectives of the study. A survey research design was employed. The population size was 624 as was obtained from the field data and its sample size of 243 was determined, using Taro Yamane formula. Accordingly, 243 copies of questionnaires were administered to the respondents in order to collect data and they were all well filled and returned. SPSS version 23 was deployed to aid analysis of the data of the 243 questionnaires retrieved using ANOVA analysis statistical method. The results showed that there is a strong significant positive relationship among the variables tested. The results of the five formulated hypotheses were indicated that e-performance appraisal has significant positive effects on employees’ productivity in financial industry. Therefore, procedures, process, perception, challenges and effectiveness are the vital predictors for appraising employees’ productivity. The study recommended that the management in financial industry should adopt e-performance appraisal for evaluating the performance of their employees in order to save cost, time and getting the best results from the exercise. The findings are in line with the already existing literatures of e- performance appraisal and motivational theory such as, Technological acceptance Model and Herberg’s two factor theory(motivator-Hygiene) which the study was anchored on.
Publication Title Influence of Accounting Record keeping and Financial Literacy on Financial Performance of SMEs in Abuja Metropolis Download PDF
Publication Type journal
Publisher
Paper Link www,abfrjournal.com
Publication Authors Okoh, J. I. ,Amahi, F. U. Agbadua, O.B. ,& Atokpe, M. M.
Year Published 2023-09-14
Abstract ABSTRACT This paper examined the influence of accounting record keeping and financial literacy on the financial performance of selected small and medium scale enterprises (SMEs)in FCT Abuja Metropolis. The paper employed survey design and utilized primary data sourced with the aid of structured questionnaires distributed to the SMEs operators who were the respondents. The questionnaire instruments were subjected to the requisite validity and reliability tests before they were certified for empirical use. Data generated were presented using frequency tables and percentages while analysis was done using simple mean. The study revealed that SME owners in Abuja metropolis are financially highly literate which enables them fully control their business, balance their financial budgets, buy a home, fund their children's education, or ensure an income for retirement. The study further revealed that the accounting records enhanced the financial performance of Small and Medium Scale Enterprises to a great extent such that it enables the SME operators to monitor the progress of business, prepare financial statements, identify sources of income, keep track of deductible expenses, keep track of business property, prepare tax returns and subtract items reported on tax returns.
Publication Title Zero-based Budgeting and Financial Control in Bayelsa State Public Service Download PDF
Publication Type journal
Publisher
Paper Link https://Journal.unizik.edu.ng/joga.
Publication Authors Okoh, J. I. ,Mdumere, I, Amahi, F. U. & Akom, P
Year Published 2023-07-06
Abstract Budget are of utmost importance for planning and control of economic resources. It allows for budget reductions and permits the re-allocation of resources from low to high priority programmes. This study investigates the effect of Zero-based budgeting on financial control in Bayelsa State public service. Data were obtained from a total of 31 Accountants and Internal Auditors of selected Ministries in Bayelsa State. These were analyzed using the SPSS version 22 statistical tools The Split-Half reliability test was used to test the consistency/reliability of the instrument used for the study. On the basis of the analysis, it was revealed that zero based budgeting has a positive effect on financial control because the three independent variables which are identification of decision units, development of decision packages and reviewing and ranking of decision packages all have positive effect on financial control. It is therefore recommended that; Zero-based budgeting should be encouraged especially as it is a good and reliable means of ensuring that adequate financial control in the public service of any state and regular training of accounting staff is maintained sustainably.
Publication Title Effect of Medical Tourism on Economic Growth of Nigeria Download PDF
Publication Type journal
Publisher
Paper Link IJRISS Vol. v issue x
Publication Authors Chukwuka, E. J. & Amahi, F. U.
Year Published 2021-03-10
Abstract Abstract: Tourism is one of the fastest growing industries in the world. It embraces areas of Physical attractions like falls and rocks and so on; Manmade like amusement and holiday resorts; Wild life based attractions like games, gardens and fishing grounds; Cultural attractions like festivals, arts and crafts; Sports like local, regional and international; and Business tourism like seminars conferences and meetings. The focus of this study is to investigate the effects of medical Tourism on Nigerian economic development. In line with the objectives of the study, the researcher adopted survey design method which made use of primary sources (mainly with questionnaire and observation). This work was analyzed quantitatively with simple percentage and the hypotheses were tested with Chi-square to validate the findings. The result revealed that medical tourism has significant effect on economic growth of Nigeria. The result further shows that medical tourism has positive effect on small and medium scale enterprise in Nigeria. The result also highlights the problems facing medical tourism in Nigeria and under-development of the health system. It was observed that the culture of Nigerians preferring anything foreign is also a contributory factor to the mass exodus of Nigerians for medical treatment outside the country. The study therefore recommended that there should be adequate funding, improved health care facilities, better remuneration and motivation for health workers in order to improve health care system and reduce medical tourism, there should be immediate ban of government sponsored medical treatment abroad, adequate training, enforcement of legal action against medical negligence, improved medical research and encouraging foreign investment and that Government should intensify vigorously the marketing and promotion of Nigeria cultural, historical and archaeological treasures
Publication Title Entrepreneurial Potentials of Covid -19 Vaccination Download PDF
Publication Type journal
Publisher
Paper Link DOI. 10.9734/IJTH/2021.V42i1530520
Publication Authors Chukwuka, E. J & Amahi, F. U.
Year Published 2021-02-24
Abstract Abstract The study investigated the entrepreneurial potentials of COVID-19 vaccination. The objective of the study is to identify entrepreneurial potentials in COVID-19 vaccination, to determine the business viability of COVID-19 vaccine production and to identify how an entrepreneur can contribute to covid-19 vaccination. A descriptive survey research design was adopted for the study. The sample of the study was achieved using random sampling technique. The sample for this study was 69 respondents. These respondents were selected sixty nine (69) employees of health Centres and hospitals dispensing COVID-19 vaccines in Nigeria. The instrument used to collect data was the questionnaire. The data collected were analyzed using simple percentage, mean, standard and chi square. The overall finding of the study are that there is entrepreneurial potential in covid-19 vaccination, sales of vaccine, production of vaccine and distribution of vaccine are the entrepreneurial potentials in COVID-19 vaccination; the study also revealed that there is significant and positive relationship between Covid-19 vaccine production and profitability and It was also discovered that entrepreneurial innovation made Covid-19 vaccines possible and a viable business model. High demand of COVID-19 vaccine, global acceptance of the COVID-19 vaccine, effectiveness of the vaccine has made COVID-19 vaccine production a viable business. Base on the findings of the study, the following recommendations were made among others that government officials should support a more productive interaction and collaboration between them and pharmaceutical firms with a focus on capacity building for entrepreneurship development.
Publication Title Fiscal Policy and Government Revenue Nexus: Evidence from Nigeria Download PDF
Publication Type journal
Publisher
Paper Link Journal of Accounting and Management
Publication Authors Okoh, J.I. Oluwakemi, A.O, Agbadua, O.B. Amahi, F.U. & Oyeranmi, A. O.
Year Published 2023-08-11
Abstract Abstract: This paper examined the nexus of fiscal policy and government revenue in Nigeria over a period of 41years. The study made use of secondary data garnered from the Central bank of Nigeria Statistical bulletin for the period covered. The requisite diagnostic tests were conducted on the time series data to ensure that the data was fit for empirical use. The study employed the Ordinary Least Squares Regression (OLS) method. The method was adjudged appropriate for the study because of the Best Linear Unbiased Estimator property (BLUE) of the OLS. The estimation result revealed that all the independent variables except Government Domestic Debt (GDOD) were positively correlated with the dependent variable. It was further reveals that all the independent variables except Government Capital Expenditure are empirically significant to Total Federally Collected Revenue in Nigeria. From, the F-statistic, the study concluded that fiscal policy has strong statistical influence on government revenue in Nigeria.
Publication Title evaluating instructional facilities in the teaching and learning of business education courses Download PDF
Publication Type journal
Publisher
Paper Link NJBED VOL. 8 (1)
Publication Authors Amahi, F. U. & Odigili, B. C.
Year Published 2021-07-10
Abstract This study evaluated instructional facilities in the teaching and learning of business education in colleges of education in Delta State. The researchers adopted the survey design method. Two research questions guided the study and one hypothesis formulated and tested at 0.05 level of significance was used. Population and sample consisted of 65 business education lecturers. A validated questionnaire by some expert in Business education with coefficient of 0.72 was used for data collection. Mean and standard deviation were used to answer the research questions while the ztest was used for data analysis. Findings showed that instructional facilities needed for effective teaching and learning of business education courses are mostly not available; the few available ones are grossly inadequate in most colleges. Also gender has no significant effect in the respondents mean ratings on the adequacy of instructional facilities in teaching and learning of business education courses. The study concluded that business education students will acquire more theoretical knowledge than the practical skills required of them since the instructional facilities that will be used for hands-on experience are not available. Based on the findings and conclusion, it was recommended, among others, that the government and management of the institutions should provide instructional facilities to colleges of education and avoid window dressing of instructional facilities only during accreditation.
Publication Title ADOPTING GOOD BUSINESS ETHICAL PRACTICES TO ENHANCE CUSTOMER PATRONAGE Download PDF
Publication Type journal
Publisher
Paper Link http://www.nigjbed.com.ng .
Publication Authors Amahi, F. U. & Ama F. N.
Year Published 2020-10-07
Abstract Abstract The study identified the ways good business ethics can enhance customers' patronage. In carrying out the research, a survey design was used. Four research questions aided the study. The population of the study consisted of 57 business educators in Akanu Ibiam Federal Polytechnic, Unwana. The entire population was studied because it was manageable. The instrument of the study covered areas relating to good business ethics, service efficiency and customer satisfaction. The instruments were validated by three experts in business education department in Ebonyi State University Abakaliki. Data for the study were collected by personal contact and the help of three research assistants. The data were analysed using mean statistics and standard deviation. The result showed that good business ethics is sine qua non to enhanced customer patronage and that it improves service efficiency of business and brings about customer satisfaction. Therefore the study recommended among others that businesses should revisit their value system and ensure that ethical issues are entrenched and given attention to because the positive attributes that a business is identified with distinguish it from its competitors.
Publication Title Taxation and Nigerian Economy Download PDF
Publication Type conference
Publisher ICAN
Paper Link ijcal
Publication Authors Uzorchukwu, E., Amahi, F. U. & Ugbah, A. A.
Year Published 2022-10-13
Abstract Abstract The study examined taxation and Nigeria’s economy. An Ex-post-facto research design was used and secondary data were sourced from CBN statistical bulletin and Federal Inland Revenue report. Multiple linear regression was used to check for the effect of taxation on Nigeria while analysis of variance (ANOVA) was used to test the hypotheses. From the result of the analysis, taxation has high significant positive effect on the growth of Nigeria's economy. Based on this finding the study recommends, that government should make more adequate policies with respect to tax system to enable a high percentage of tax revenue collection which will create more avenues for the government to engage more in the infrastructural development and growth of the country.
Publication Title Auditors attributes and the quality of financial reporting of firms in financial service sector Download PDF
Publication Type conference
Publisher ICAN
Paper Link ijcal
Publication Authors Odubuasi,, A. C., Amahi, F. U. & Ugbah, A. A.
Year Published 2022-09-15
Abstract Abstract This study investigated the effect of auditor attribute on the financial reporting quality of financial service firms listed on the Nigerian Exchange Group from 2011 to 2020 financial years. Four objectives were established, to investigate the effect of audit type, audit tenure, audit fee and joint audit on the financial reporting quality. Cause effect research design was employed, that enabled the determination of effect of independent variable on the dependent variable. The study used secondary data which were collected from annual reports of the thirtyfive firms sampled. Descriptive statistics, correlation and panel regression analysis were applied for data analysis and the results there from indicate that joint audit and audit tenure have negative and no significant effect on financial reporting quality. Again, audit type and audit fee have negative effect but only audit fee has significant association with financial reporting quality of firms in financial service sector of Nigerian economy. The study recommends that, intensified usage of professional benchmark for audit fee computation be pursued by audit firms and should be enforced by regulators.
Publication Title Enhancing Quality Assurance through Harmonization of Business Education Curricular in Nigerian Universities and Avoiding Functional Dilemmas of Expectations and Realities Download PDF
Publication Type journal
Publisher Journal of Education and Vocational Research Vol. 5, No. 3, pp. 101-107, September 2014 (ISSN 2221-2590)
Paper Link Journal of Education and Vocational Research Vol. 5, No. 3, pp. 101-107, September 2014 (ISSN 2221-2590)
Publication Authors Amahi, Fidelis U.
Year Published 2014-09-13
Abstract Abstract: Thepaper focuses on enhancingqualitythroughthe harmonization of business education curricular across the globe and Nigerian universities in particular. 35 graduate students from three tertiary institutions were randomly selected and 15 lecturers in business education were the sample subjects. Thesurvey method was used to determine the effects of lack of uniformityin business education curriculum at graduate levelthemean and standard deviation were used to analyzethe items. Thet-test statistics methodwasalsoused. Itwas found out that there waslack of uniformityin the curricula of business education at graduate level among other things.The paper recommends that supervisory authorities should harmonize the curriculaof business educationto ensure uniformity in tertiary institutions particularlyat graduate levelandto enhance and ensure qualityof the programme. It alsorecommends that80% of the coursecontentin the core option areas be incorporatedinto the curriculum to enhance performance and learning outcome and functional dilemma of expectation and realities
Publication Title Adopting the Development of Course Delivery Approach towards Active Learning Based on the Utilization of Technology and Web Based Accounting Education Download PDF
Publication Type journal
Publisher
Paper Link DOI: https://doi.org/10.22610/jevr.v5i2.152
Publication Authors Amahi, Fidelis U.
Year Published 2014-06-30
Abstract Abstract: Over the years, accounting students and lecturers have been grappling with the challenges of achieving better results arising from the traditional approach of teaching which is passive, and lecture and lecturer – centred. This has not been very effective as the traditional course delivery mode or approach is being adopted. As the world is becoming a global village, it demands/requires new and improved methods to enhance students needed skills, competencies and knowledge expected of them by employers and modern day technologically equipped offices. The paper focuses on information and web based technologies in teaching accounting courses and their usefulness in improving students learning. The mean, standard deviation and t – test was used to analyse the data e generated in the study. The findings show that Information and Web Based Technologies would be relevant and bring about individualized student learning, enhance understanding, better skill and competencies acquisition and ensure accurate record retrieval for the global world and would be the basis for curriculum review and retraining of teachers for better course delivery based on Information and Web Based Technologies.
Publication Title DIGITAL SWITCH-OVER AND INSTRUCTIONAL DELIVERY OF ACADEMIC PROGRAMMES IN TERTIARY INSTITUTIONS IN DELTA STATE, NIGERIA Download PDF
Publication Type journal
Publisher ABEN
Paper Link Website: www.nigjbed.com.ng
Publication Authors 1Amahi, Fidelis U. (Ph.D.) MABEN / 033 2Otomiewo Esther Elo (Ph.D.) MABEN/0926 3 Jacob, Mary Oiza MABEN/0622
Year Published 2023-10-16
Abstract The study examined Digital Switch-Over and Instructional Delivery of academic programmes in tertiary institutions in Delta State, Nigeria. This paper was anchored on Roger’s Diffusion of Innovation (DOI) Theory, developed by E.M. Rogers (1962), in Beever (2016), diffusion of innovation (DOI). The main objective of this study was to ascertain how digital switch-over can enhance instructional delivery of academic programmes in tertiary institutions in Delta State, Nigeria. The specific objective of the study examined the extent to which Microsoft teams enhanced content delivery and the supervision of examinations, teaching practice and projects. Two research questions and one null hypothesis were formulated and generated respectively. The study adopted descriptive survey research design. The sample size for the study comprised 20 business educators in tertiary institutions in Delta State, Nigeria. Structured questionnaire reliability index was established at 0.75 using Pearson Product Moment Correlation Coefficient for data collection. Data analysis was done with descriptive statistics using (mean and standard deviation) and inferential statistics of t-test. Findings from the study revealed High Extent to which Microsoft Teams enhanced content delivery of academic programmes but Low Extent in the supervision of Teaching Practice, Examinations and Projects in tertiary institutions in Delta State Nigeria. Conclusion was drawn and recommendation was made among others that school management should collaborate with government to regularly organize training for staff on the packages and application of Microsoft teams in the teaching and learning process.