Wthout having gone through a book on research methodology, students embark on the journey of research without any idea as to what a research problem should be, talk less of how to develop such a problem into a researchable ...
JOHN, Dzarsa Dauda(DEPARTMENT OF ACCOUNTING (BINGHAM UNIVERSITY) - 2nd Departmental Seminar Series with the Theme –History of Accounting Thoughts: A Methodological Approach. Vol. 2, No. 1, 2022-05)
takes an exploratory approach in an attempt to examine the Imperatives of Accounting Principles, Concepts and Conventions in the Preparation of Financial Statement. These analysis are focused on an examination of how ...
AUGUSTINE, Olom Ogar(DEPARTMENT OF ACCOUNTING (BINGHAM UNIVERSITY) - 2nd Departmental Seminar Series with the Theme –History of Accounting Thoughts: A Methodological Approach. Vol. 2, No. 1, 2022-05)
This study examined the effect of IFRS adoption on manufacturing companies’ tax payable from 2012 to 2021. Data gathered from the annual reports of fifty selected Nigerian listed companies were scrutinized employing PPMC ...
GOFWAN, Hassan(DEPARTMENT OF ACCOUNTING (BINGHAM UNIVERSITY) - 2nd Departmental Seminar Series with the Theme –History of Accounting Thoughts: A Methodological Approach. Vol. 2, No. 1, 2022-05)
In today’s world, Accounting information system is an absolute tool in the hands of managers striving to remain in a competitive advantage amidst the rapid technological advancement, increased awareness and challenging ...
AKINTUNDE, Adewale John(DEPARTMENT OF ACCOUNTING (BINGHAM UNIVERSITY) - 2nd Departmental Seminar Series with the Theme –History of Accounting Thoughts: A Methodological Approach. Vol. 2, No. 1, 2022-05)
Given the need to leverage on requisite technologies in the Accounting world, particularly in the face of digitalization taking the premium space in today’s highly globalized world, the need to examine the twin issues of ...
OSHIOLE, Blessing Victor(DEPARTMENT OF ACCOUNTING (BINGHAM UNIVERSITY) - 2nd Departmental Seminar Series with the Theme –History of Accounting Thoughts: A Methodological Approach. Vol. 2, No. 1, 2022-05)
The objective of this paper is to critique public sector accounting framework, regulating agencies and standard setting procedure. This is done within the contexts of examining and critiquing (i) the conceptual and ...
DORE, Forongn Aivin(DEPARTMENT OF ACCOUNTING (BINGHAM UNIVERSITY) - 2nd Departmental Seminar Series with the Theme –History of Accounting Thoughts: A Methodological Approach. Vol. 2, No. 1, 2022-05)
Given the need to leverage on requisite technologies in the Accounting world, particularly in the face of digitalization taking the premium space in today’s highly globalized world, the need to examine the twin issues of ...
MARK, Juliana Ladini(DEPARTMENT OF ACCOUNTING (BINGHAM UNIVERSITY) - 2nd Departmental Seminar Series with the Theme –History of Accounting Thoughts: A Methodological Approach. Vol. 2, No. 1, 2022-05)
organizations. The study reviews many resources and related literature about the impact of information technology on the accounting procedure to determine the main effects, enhance the development of these technologies to ...
OGAH, Inalegwu(DEPARTMENT OF ACCOUNTING (BINGHAM UNIVERSITY) - 2nd Departmental Seminar Series with the Theme –History of Accounting Thoughts: A Methodological Approach. Vol. 2, No. 1, 2022-05)
This study seeks to discuss accounting theory’s elements and structures using a conceptual approach, and it also emphasizes that accounting theory/thought is only useful when exemplified. The purpose of this work is to ...
BAKARE, Joyce Lade(DEPARTMENT OF ACCOUNTING (BINGHAM UNIVERSITY) - 2nd Departmental Seminar Series with the Theme –History of Accounting Thoughts: A Methodological Approach. Vol. 2, No. 1, 2022-05)
This study looks at financial reporting issues and implications that have arisen as a result of the Covid-19 outbreak in Nigeria. The study spans the years 2019 to 2021, with the Covid-19 beginning in 2019 and continuing ...
BAKARE, Joyce Lade(DEPARTMENT OF ACCOUNTING (BINGHAM UNIVERSITY) - 2nd Departmental Seminar Series with the Theme –History of Accounting Thoughts: A Methodological Approach. Vol. 2, No. 1, 2022-05)
This study looks at financial reporting issues and implications that have arisen as a result of the Covid-19 outbreak in Nigeria. The study spans the years 2019 to 2021, with the Covid-19 beginning in 2019 and continuing ...
BELLO, Musibau(DEPARTMENT OF ACCOUNTING (BINGHAM UNIVERSITY) - 2nd Departmental Seminar Series with the Theme –History of Accounting Thoughts: A Methodological Approach. Vol. 2, No. 1, 2022-03)
For more than a century, accounting has been offered as a discipline course in most of our various Universities and higher institutions. For the first time in a century, American Institute of Accountant (AIA) has put forward ...
GOFWAN, Hassan; YASHIM, Caleb Yahaya; YUSUF, Paul Yaki(BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 7, No. 1, 2022-05)
Tertiary institutions are supposed to be corner of excellence, a place of building brains training of disciplined and highly skilled individuals. A condition was basic learning facilities are lacking in our tertiary ...
OMONIYI, Wahab Shina(BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 7, No. 1, 2022-05)
The issue of budget implementation has long been a source of concern to the public and also considering the important impetus of budget implementation on economic growth and development in Nigeria. Over the years, the ...
ANDINYANGA, Utibe Sunday(BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 7, No. 1, 2022-05)
One of the drastic changes that has taken place in the manufacturing sector is the emergence of lean production systems and its associate: the lean accounting. The study is a literature review meant to examine the ...
NWORAH, Stanley O.(BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 7, No. 1, 2022-05)
This study investigates the effect of inflationary trends on capital market performance of fast moving consumer goods in Nigeria within the data set of 2010-2020. The guiding objectives of the study are (i) to ascertain ...
MUFUTAU, Adewale M.(BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 7, No. 1, 2022-05)
The purpose of this study is to establish the relationship that exists between internal control activities and the financial reporting of corporate organizations in Nigeria. The literature review is based on agency theory ...
KALU, Malthus Kalu(BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 7, No. 1, 2022-05)
The study examined the effect of corporate social responsibility in the listed oil and gas companies in Nigeria for the period of (2010-2020). The study uses secondary sources of data. E-view version 9 statistical package ...
GBADAMOSI, Y. Adesanya(BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 7, No. 1, 2022-05)
Financial repression, as argued by McKinnon and Shaw (1973) is the existence of interest rates ceilings, high reserve ratios, regulated lending, restriction to entry and exit in the banking activities, restriction of foreign ...
AGBOLA, Oyeniyi Joshua(BINGHAM UNIVERSITY JOURNAL OF ACCOUNTING AND BUSINESS (BUJAB) Vol. 7, No. 1, 2022-05)
The objective of this study is to determine the effect of ICT infrastructure on audit and assurance performance in Nigeria. The study is to increase the understanding of the effects digitization has on the tools and working ...