Papers by Olawale V I N C E N T Bamidele
The introduction of computers into cataloguing marked a turning point in the way it is being done... more The introduction of computers into cataloguing marked a turning point in the way it is being done; this has changed and expanded the work of cataloguers tremendously. The application of the internet is essentially to fast-track that process and ensures that books and other resources spend the least period of time in the cataloguing section. Cataloguers that have internet access have now recognised the potentials of online catalogue for improving subject access to information. It is in the light of this that this research work focuses on the influence of subject background and computer literacy skills on on-line cataloguing by librarians of Ekiti State University. This work adopted a survey research method and utilised questionnaire to generate data. Out of the twelve (12) copies of questionnaire distributed, eleven (11) copies (91.6%) were returned with valid responses. Findings revealed that librarians need constant training to keep up with international standards; this will enhanc...
Journal of Accounting and Financial Management, 2024
This study investigated the relationship between financial leverage and financial performance of ... more This study investigated the relationship between financial leverage and financial performance of fIrms in Nigeria: Evidence from the oil and gas and agriculture sectors. The specific aims of the study are to; analyse the effect of debt to asset ratio on financial performance of manufacturing companies; examine the effect of interest coverage ratio on financial performance of manufacturing companies; and establish the effect of debt-equity ratio on financial performance of manufacturing companies. This study adopted a multistage sample technique, and a simple random technique was employed to choose the oil and gas sector and agriculture sectors, while purposive sampling was employed to select 10 firms from the two sectors. The study employed descriptive and inferential analysis. The study made use of panel secondary data, which were gathered from the financial reports of the selected firms for the period of 10 years spanning from 2013 to 2022. Data were analysed with the use of correlation analysis and panel regression estimation procedures. The Hausman test was conducted, and the result found that the fixed effect estimation technique was the most appropriate and consistent for the study. The result of the fixed estimation technique then revealed a regression coefficient of DER of 0.3237 and a t-statistical value of 1.4375 at a p value of 0.0057 (p > 0.05). This indicates that the debt-to-equity ratio has a significant effect on the financial performance of firms in Nigeria. The study further revealed the regression coefficient of ICR of-0.1397 and a t-statistical value of 2.8473 at a p value of 0.0730 (p > 0.05). The study also showed that the regression coefficient of DAR of 0.1027 and a tstatistical value of 3.1283 at a p value of 0.0000 (p < 0.05) indicate that the relationship between DAR and ROI was positive and significant. The study concluded that the debt-to-equity ratio and debt-to-assets ratio have a significant effect on the financial performance of firms in Nigeria, while the interest coverage ratio has a negative influence on the ROI of the selected firms. Hence, this study recommended among others that manufacturing firms should take on the strategy of reducing their debt and increasing their equity so as to maintain a good debt-to-equity ratio. The study also recommends that firms in Nigeria should always improve their interest coverage ratio by increasing earnings before interest and tax (EBIT) and reducing finance costs and even interest expenses so as to maintain a higher interest coverage ratio.
Fuoye Journal of Accounting and Management; Volume 7, Number 1; 2024ISSN 2805 3672(Print),2814-1717 (Online), 2024
This study examined the conceptual review of government trade policies and foreign direct investm... more This study examined the conceptual review of government trade policies and foreign direct investment in Nigeria. The study carefully reviewed foreign direct investment and government trade policies and explained the tools used by the government to make these policies. Trade openness, tax policy, and balance of payment were carefully explained. The study also highlighted relevant theories that served as the foundation for creating the study's conceptual framework. Since no empirical studies have established a relationship between the variables, the study used a conceptual research design to conceptualize the variables. The researcher consulted data from previous literature and articles that were published in respectable domestic or international publications. This study concludes that the level of foreign direct investment coming into Nigeria is influenced by government trade policies such as tax policy, trade openness, and payment balances. It was concluded by the study that foreign direct investment is attracted to government trade policies, and government trade policies also attract foreign direct investment. The study recommends, among others, that to encourage foreign direct investment, the government should make sure that tax policies are less rigorous. To enable the government to alter tax policy in their favor, foreign direct investors should make sure that their companies operate legitimately.
INTERNATIONAL JOURNAL OF ECONOMICS AND FINANCIAL MANAGEMENT (IJEFM ), 2024
This study examined the effect of financial literacy on the financial performance of small and me... more This study examined the effect of financial literacy on the financial performance of small and mediumscale enterprises in Zamfara State, Nigeria. The study specifically examined the impact of financial knowledge, financial behaviour, and financial attitude on SMEs' financial performance. The human capital theory guided the study. A descriptive-correlational method of analysis was employed in this study. A sample of 250 SMEs was used from the total population of 1236 registered SMEs in Zamfara State, Nigeria. An inferential statistical tool, such as regression analysis, was employed to test the relationship between the variables. The study found that financial knowledge has a positive coefficient value of 0.
(Jabss)Journal of Accounting, Business and Social Sciences, Volume 8 Number 1, July 2024; ISSN 2672-4235, 2024
This study evaluates the effect of internal control on financial performance of small and medium ... more This study evaluates the effect of internal control on financial performance of small and medium scale enterprises in Ekiti State. Using a questionnaire survey of 75 selected small and medium scale enterprises in Ado Ekiti metropolis, the study sourced primary data through the use questionnaire. The study specifically sought to investigate the effect of risk assessment (RASS), information and communication (ICOM) and monitoring (MONIT) on the return on assets (ROA) of the selected SMEs. Findings in the study shows that there is a positive and significant correlation between risk assessment and the Return on Assets at 5%. (P=0.018<0.05), it also shows that there is a positive and significant correlation between information and communication and the Return on Assets at 5%. (P=0.016<0.05). The study also shows a positive and significant correlation between monitoring and the Return on Assets at 5%. (P=0.035<0.05). In particular, this study shows that the risk assessment, information and communication, and monitoring components of internal control are key drivers of SMEs financial performance. These findings have important implications for business owners who aim and aspires to enhance the effectiveness of internal control in boosting their return on assets and total profitability. The study concludes that financial performance of small and medium scale enterprises in Ekiti State is impacted by effective internal control, and the basic components of internal control are essential to it. The study recommends that owners of small and medium scale enterprises should upgrade and ensure that internal controls are in place in their businesses to improve the financial performance and overall profitability in their operation.
International Journal of Research in Education and Sustainable Development , 2022
This research paper explains the role of entrepreneurship education in Nation's development and e... more This research paper explains the role of entrepreneurship education in Nation's development and economic sustainability. The paper highlights the major problems facing entrepreneurship education and its probable solution. The problems facing the country ranges from youth unemployment, overwhelming rate of poverty, insecurity, among others. This paper therefore argues that entrepreneurship education will help in tackling these problems by equipping the students with skills that will enable them to be self-reliant. The paper highlights the Implication of Entrepreneurship Education on Economic sustainability. The paper also concluded among others that, Nation's development depends largely on a strong entrepreneurship education and call for the need for an improved entrepreneurship education in Nigeria, especially in an auspicious time like this when the country is walloping in high inflationary rate. The paper recommended among others that adequate attention should be given to entrepreneurial development in the country through the provision of good business environment to encourage individual participation in business while this is guaranteed, entrepreneurship will thrive and consequently improve economic sustainability.
Fuoye Journal of Management, Innovation and Entrepreneurship, 2024
This study examined the effect of audit committee characteristics on the financial reporting qual... more This study examined the effect of audit committee characteristics on the financial reporting quality of listed deposit money banks in Nigeria. Specifically, this study investigated the effect of audit committee size, audit committee activeness and audit committee diversity on financial reporting quality of listed deposit money banks in Nigeria. Data were extracted from the financial reports of the ten selected deposit money banks over the year 2013 to 2022 which were analyzed in this study with correlation analysis and panel regression estimation procedure (pooled OLS, fixed effect and the random effect with Hausman test). The result based on the most consistent, random effect, then revealed coefficient and probability of-.023357 and 0.595 (p > 0.05) for ACZ which showed that audit committee size had an insignificant negative effect on financial reporting quality. Result also showed coefficient and probability of .0517368 and 0.047 (p < 0.05) for ACA and this indicated that audit committee activeness and audit committee diversity had a significant positive effect on financial reporting quality. Therefore, this study established that audit committee characteristics, most especially, activeness and diversity, are very necessary in the process of ensuring improvement in financial reporting quality. Hence, this study recommended among others that audit committees designed to be more active, most especially ensure more meeting times so as to be thorough in assessment and alignment of financial and accounting reports before their disclosure in the bit to reduce the cases of restatement in financial reporting.
International Journal of Scientific Research and Engineering Development, 2020
This research paper investigates the Integration of Educational Technology in Accounting Educatio... more This research paper investigates the Integration of Educational Technology in Accounting Education. Specifically, the study aims to; Ascertain whether Educational technology helps to influence the culture of computer literacy in future accountants and to examine whether educational technology has remarkable effect in teaching and learning of accounting education. Two hypotheses were raised in this study. A descriptive survey research design was employed in this study. The study was conducted in North West region of Nigeria. The population of the study comprises all the final year students in Accounting Education Department in the five (5) Federal Colleges of Education in North West region of Nigeria. A simple random sampling technique was used to select 100 (20 from each school) students as respondents and a well structured questionnaire titled "Integration of Educational Technology in Accounting Education. ''(IETAE)". Simple alternative or multiple choice of responses of 2 (Two) point of scale of AGREE or DISAGREE were made available for the respondents to tick. Frequency and percentages was used to analyze the data collected while Chi-Square (X²) technique was used to test the hypothesis. The findings showed that Educational technology helps to influence the culture of computer literacy in future accountants. The study also deduced that Educational technology has remarkable effect in teaching and learning of accounting education. The outcome of this study provides important information on the need for integration of educational technology in accounting education. The study recommends among others that The Nigeria tertiary institutions offering accounting education should create more attention to the areas of educational technology curriculum coverage as this will help the students to be well equipped to meet labour market demands.
INTERNATIONAL JOURNAL OF ECONOMICS AND FINANCIAL MANAGEMENT (IJEFM), 2019
This research work evaluates the impact of the Nigerian financial markets on small and medium sca... more This research work evaluates the impact of the Nigerian financial markets on small and medium scale enterprises (SMEs) in Nigeria, using some selected small and medium scale enterprises in Gusau metropolis as case study. Specifically, the study aims among others to examine if there is any significant relationship between Financial Markets and Small and Medium Scale Enterprises in Nigeria. Data were collected using a well structured and tested questionnaire administered on 250 small and medium scale business owners in some strategic locations in Gusau metropolis, Zamfara State. The data collected were analyzed using frequency table and simple percentage. Hypothesis formulated was tested using t-test at a decision rule of P > 0.05 and the hypothesis was retained. The findings of this study affirm a positive and significant relationship between financial markets and small and medium scale enterprises in Gusau metropolis. The study recommends among others that financial institution is to be charged to keep the ball rolling in financing small scale enterprises as well as enhancing and uplifting the growth of the economy, Also the government should engage more in the development of Small Scale Enterprises by creating and embarking on various incentives to encourage both Small Scale Enterprises and financial market.
International Journal of Management Studies, Business & Entrepreneurship Research, 2017
The study investigated the impact of government fiscal expansion on manufacturing output in Niger... more The study investigated the impact of government fiscal expansion on manufacturing output in Nigeria from 1970 to 2014. Secondary data were used for the analysis through Auto-Regressive Distributed Lag (ARDL) Approach. The study was anchored on two theories; Keynesian and the Solow's augmented model. The result of the stationarity test shows that some variables captured in the model were stationary at level I(0) and other variables integrated of order 1(1). This is the justification for the application of the Auto-Regressive Distributed Lag (ARDL) model. The study found a positive but insignificant impact of government expenditure on manufacturing output in Nigeria. The study therefore recommended that the Nigerian government should manage and monitor effectively her expenditure, allow the importation of machineries or technology with reduced tariffs/duties and enhance restriction on finished goods that are produced locally, create an enabling business environment for both foreign and domestic investors in the country and encourage research and innovations in the sub-sector.
International Journal of Scientific Research & Engineering Trends, 2019
This paper examines the perception of business educators on the need for adoption of e-learning a... more This paper examines the perception of business educators on the need for adoption of e-learning approach of teaching and learning in tertiary institutions. Two (2) research questions as well as hypotheses were raised for this study. The study made use of 500 Business education teachers who participated voluntarily in the study. The business educators used for the study were recruited from the six states of the North western region of the country, namely; Kano, Kaduna, Kastina, Zamfara, Sokoto and kebbi. A well structured questionnaire was used to collect the data used in this research. SPSS statistical tool was used to analyze the data, hypotheses were tested using t-test. And the finding of the study depicts that the perception of business educators with long teaching experience and those with shorter teaching experience on implementation of Elearning Approach in Teaching and learning of Business education differs. The finding of the study also shows that there is no significant difference between the perceptions of business education teachers who are first Degree holder (BSc/Bed) and those who are second degree holder (M.sc) on implementation of E-learning Approach in Teaching and learning of Business education. The study among others recommends that optimal attention should be given to improved software and appropriate policies that will favour e-learning approach of teaching and learning at all level of education in Nigeria.
INTERNATIONAL JOURNAL FOR INNOVATIVE RESEARCH IN MULTIDISCIPLINARY FIELD, 2020
Inventory management plays a very crucial role in the performance of business organization. The e... more Inventory management plays a very crucial role in the performance of business organization. The effectiveness of inventory control is directly measurable by how successful an organization is providing high levels of customer service and low inventory investment. In small and medium scale enterprises, there is every need to always have enough materials in stock so as to ensure that goods and services are offered to all the customers. It is very important to ensure that there is efficient supply of various goods to customers at all times because there need comes in handy to ensure proper performance of the supplies and stores department. Hence, This research paper aims to assess the effect of an effective inventory management practice on the operation and productivity of small and medium scale businesses. 1.1. Inventory management in SMEs: Many researches have been carried out on different inventory management practices and performance and these studies have contributed an overwhelming knowledge related to inventory management and organizational performance. Maria and Jones (2003) argue that implementation of proper inventory management practice involves providing high-quality products at relatively less cost. They further point out that it is essential to establish a daily ordering and frequent calculation of inventory turns. On the other hand, Ballon (2000) argues that inventory cost should be considered while taking inventory decisions. He found that inventory carrying costs typically range from 20% to 40% of inventory value. Palmer, and Dean (2000) are of the opinion that selection of right inventory management practice is a must for a company's inventory management performance. Gill, Biger, and Mathur (2010) argue that excess inventory is an operational liability, because it uses valuable storage space and increases inventory costs. Raw material ordering frequency is identified as an important factor contributing to inventory cost. Frequent ordering in small quantity is considered as an important strategy. This is very relevant in the context of SMEs. This is because SMEs generally do not get the benefits of quantity discount. Their purchase requirement quantity of material is normally less to enable them to get these benefits. Hence for SMEs, frequent purchasing is appreciated. The management of SME studies viewed the need for a more formal procedure to calculate its inventory policy parameters. The growing investment in inventory combined with an increasing number of backorders and lost sales lead to lower profitability. Therefore, it was decided to follow a more scientific approach than the currently used rules of thumb to establish inventory policy parameters with the objective of optimizing inventory cost. Koumanakos (2008) in his study aimed at testing the hypothesis that efficient inventory management leads to an improvement in a firm's financial performance. The results revealed that the higher the level of inventories preserved, departing from a lean manufacturing, by an enterprise the lower is its rate of returns. Jonsson and Mattsson (2008) studied the use of material planning methods to control material flow inventories of purchased items. The study explored the perceived planning performance of material planning methods used to control material flow in different types in manufacturing
Journal of Women in Colleges of Education. , 2023
The paper reviews the challenges facing women entrepreneurship in Nigeria and the probable soluti... more The paper reviews the challenges facing women entrepreneurship in Nigeria and the probable solution to this menace. It thoroughly examines the state of the profession, its theories, barriers and its operational problems. These barriers were highlighted as follows: financial problem, production problem, marketing problem, socio cultural problem and lack of confidence by the female or women entrepreneurs. Also, the operational problems faced by women entrepreneurs were highlighted. The study also posits some important measures to put in place so as to strengthen women entrepreneurship, few of these measures among others are; Identification and organization of innovative and high-income generating activities suitable for woman, development of entrepreneurship abilities of women by organizing special types of training. encouraging women through formal and non-formal education to involve themselves in the entrepreneurship effective planning at the micro level. The study suggests among others that Government should make provision for more juicy programmes to empower and encourage women entrepreneurs and lastly, Family members should always encourage and assist the female entrepreneurs to grow.
Centre for Advanced Research & DevelopmentInternational Journal of Management Studies, Business and Entrepreneurship Research 2018, 2018
This study examined the impact of effective book keeping practice and accounting system in the op... more This study examined the impact of effective book keeping practice and accounting system in the operation of small and medium scale enterprises in Nigeria. Research hypotheses were formulated according to the objective of this study. 286 Small and medium business owners and 214 staff from five recognized local government areas in Zamfara state, North Western Nigeria were selected as our respondents via a stratified random sampling technique. Data were collected via a well structured questionnaire. Best linear unbiased estimator (BLUE) was used to analyze the data, hypotheses were tested using t-test and all the hypotheses were retained. The findings of this study revealed that book keeping and accounting plays a significant role in the success of small and medium scale enterprises. The study also affirms that standard accounting practices contribute immensely to the success of small and medium scale enterprises. The study recommends among others that Small and Medium Enterprises Development Agency of Nigeria (SMEDAN) should provide an atmosphere that will facilitate good adoption of effective bookkeeping and accounting practice in small and medium scale enterprises (SMEs) in Nigeria.
Journal of Accounting and Financial Management, Aug 14, 2019
Abstract
This research work examines the place of auditing in organizational performance of publ... more Abstract
This research work examines the place of auditing in organizational performance of public
sectors in Nigeria, using some selected Local Government in Zamfara State, Nigeria as case
study. Its specific objective among others is to determine if there is any significant relationship
between internal audit department and the administration of the Local Governments and to
also establish if there is significant relationship between effective internal auditing of accounts
of public sectors and proper reporting of stewardship by accounting officers. Data were
collected via a well-structured and tested questionnaire administered on 55 respondents in the
selected Local Government councils in Zamfara State. The data collected were analyzed using
Chi-square via SPSS statistical tools. The findings of the study revealed among others that
there exist significant relationship between internal audit department and the administration
of the Local Government. Also, there is significant relationship between effective internal
auditing of accounts of public sectors and proper reporting of stewardship by accounting
officers. Hence, the system of auditing public sector accounts in the State does not seem to
enhance effective accountability. This may be attributed to the political interference
experienced and non-independence of internal audit personnel and this prevents them doing
their work as required by the constitution, for efficient performance and effective
accountability in public sector it is recommended that political interference should be
minimized and there should be clear information dissemination within the various departments
in all local government on the control measures taken, so that each department would comply
with the respective control systems.
Keywords: Auditing, Organisational performance, Public sector.
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Papers by Olawale V I N C E N T Bamidele
This research work examines the place of auditing in organizational performance of public
sectors in Nigeria, using some selected Local Government in Zamfara State, Nigeria as case
study. Its specific objective among others is to determine if there is any significant relationship
between internal audit department and the administration of the Local Governments and to
also establish if there is significant relationship between effective internal auditing of accounts
of public sectors and proper reporting of stewardship by accounting officers. Data were
collected via a well-structured and tested questionnaire administered on 55 respondents in the
selected Local Government councils in Zamfara State. The data collected were analyzed using
Chi-square via SPSS statistical tools. The findings of the study revealed among others that
there exist significant relationship between internal audit department and the administration
of the Local Government. Also, there is significant relationship between effective internal
auditing of accounts of public sectors and proper reporting of stewardship by accounting
officers. Hence, the system of auditing public sector accounts in the State does not seem to
enhance effective accountability. This may be attributed to the political interference
experienced and non-independence of internal audit personnel and this prevents them doing
their work as required by the constitution, for efficient performance and effective
accountability in public sector it is recommended that political interference should be
minimized and there should be clear information dissemination within the various departments
in all local government on the control measures taken, so that each department would comply
with the respective control systems.
Keywords: Auditing, Organisational performance, Public sector.
This research work examines the place of auditing in organizational performance of public
sectors in Nigeria, using some selected Local Government in Zamfara State, Nigeria as case
study. Its specific objective among others is to determine if there is any significant relationship
between internal audit department and the administration of the Local Governments and to
also establish if there is significant relationship between effective internal auditing of accounts
of public sectors and proper reporting of stewardship by accounting officers. Data were
collected via a well-structured and tested questionnaire administered on 55 respondents in the
selected Local Government councils in Zamfara State. The data collected were analyzed using
Chi-square via SPSS statistical tools. The findings of the study revealed among others that
there exist significant relationship between internal audit department and the administration
of the Local Government. Also, there is significant relationship between effective internal
auditing of accounts of public sectors and proper reporting of stewardship by accounting
officers. Hence, the system of auditing public sector accounts in the State does not seem to
enhance effective accountability. This may be attributed to the political interference
experienced and non-independence of internal audit personnel and this prevents them doing
their work as required by the constitution, for efficient performance and effective
accountability in public sector it is recommended that political interference should be
minimized and there should be clear information dissemination within the various departments
in all local government on the control measures taken, so that each department would comply
with the respective control systems.
Keywords: Auditing, Organisational performance, Public sector.