Papers by Marcus Abani Ph.D
Quest Journal, 2024
ABSTRACT
This study critically examined the effect of International Public Sector Accounting Stan... more ABSTRACT
This study critically examined the effect of International Public Sector Accounting Standard (IPSAS) on
transparency and accountability of government ministries in Rivers State, Nigeria. The study adopted survey
design technique using structured questionnaire which was administered to sample of 100 respondents. The data
was analyzed using both descriptive and inferential statistics. The hypotheses formulated were tested using
multivariate regression analysis techniques at 5% level of significance. The result of the study shows that
adoption of IPSAS increases the level of accountability, transparency and good governance in the selected
ministries. Based on the findings of the study, the following recommendation are suggested; that Nigerian
government should enact an enabling law to back up the adoption and implementation of IPSAS and more
importantly institute appropriate sanctions to ensure full compliance.
Keywords: Transparency, Governance, Accountability, Adoption, Accounting Standards
international journal of social science humanities and management research, 2024
This study examines the impact of financial reporting on investment of small and Medium Enterpris... more This study examines the impact of financial reporting on investment of small and Medium Enterprises in Delta State, Nigeria. The study employed descriptive survey research design. A sample of 398 SMEs was employed for the study using simple random technique. Data collected was analyzed using correlation and chi-square technique. The results show that SMEs in Delta State do not use financial reporting in their decision making process. Besides, most of them do not even have adequate knowledge of financial reporting. The study therefore recommends that managers of SMEs should be trained on the use and preparation of financial reports by the various SMEs to enable them be able to use financial reports in their decision making process.
This study examines the effect of exchange rate volatility (ERV) on financial reporting of consum... more This study examines the effect of exchange rate volatility (ERV) on financial reporting of consumer goods firms in Nigeria. Ex-post facto research design was adopted for this study. Data were sourced from the published annual reports of fourteen consumer goods firms listed on the Nigeria Exchange (NGX) and the Central Bank of Nigeria (CBN) Statistical Bulletin for the period 2019-2023. The analysis employed the Panel Error Correction-Generated Least Squares (EGLS) method, focusing on three key financial metrics: Earnings Per Share (EPS), Current Ratio, and Debt-to-Equity Ratio. The findings reveal that ERV has a significant positive effect on EPS. Conversely, a significant negative effect is observed on the current ratio. However, the effect on the debt-to-equity ratio is found to be insignificant, suggesting that ERV does not substantially influence capital structure decisions. The study recommends that firms should continue to develop and implement robust strategies to manage the impacts of ERV, such as hedging, strategic pricing, and cost control measures, to safeguard and potentially enhance their financial performance during periods of exchange rate fluctuations.
Quest journal, 2022
THE PROFESSIONAL ACCOUNTANT INFORMATION AND COMMUNICATION TECHNOLGY AS A VERITABLE INSTRUMENTS FO... more THE PROFESSIONAL ACCOUNTANT INFORMATION AND COMMUNICATION TECHNOLGY AS A VERITABLE INSTRUMENTS FOR COMBATING CORRUPTION IN PUBLIC SECTORS: ISSUES AND PROSPECT
ABSTRACT
This research project is on Combating Corruption in Nigerian Public Sector Using the professional accountant and Information Communication Technology Corruption is a global phenomenon which is prevalent in Nigeria due to various factors and has affected all facets of human development. Hence, several initiatives have been put in place by successive administrations to arrest the menace. Some of these initiatives include the establishment of the Independent Corrupt Practices and other Related Offences Commission (ICPC) and the Economic and Financial Crimes Commission (EFCC) among others. It is however notable that in spite of these initiatives, economic crimes are yet to abate in the country. This necessitates the use of Information and Communication Technology (ICT) in tackling the menace of corruption as being used in developed nations and some developing nations in Africa.
. Therefore, this study identifies the nature, pattern and impact of corruption in Nigeria; assess the effectiveness of the ICPC at combating corruption in Nigeria. Primary data through questionnaire and secondary data through library research were used to analyse the use of ICT in combating corruption in the Nigerian Public Sector. The major recommendations of the study included, the need for purposeful leadership for e-governance to excel, training programs for government employees on ICT. It also include provision of sufficient funds for smooth implementation of ICT in Nigerian public service and implementing ICT as an integral part of the curriculum of education at all levels. Lastly, Government to tackle corruption and display the political will necessary for winning the fight against corruption.
The study explored the use of agile change management approaches in combating COVID-19 pandemic i... more The study explored the use of agile change management approaches in combating COVID-19 pandemic in Nigeria organizations. The rationale for this study was based on the fact that the outbreak of COVID-19 affected most organizations that were unprepared and lacked adequate human resource management policies to tackle the pandemic. COVID-19 requires quick, efficient, and responsive agile approaches to drive sustainable business performance. Government and businesses now have the responsibility of bringing unique resources to fight the pandemic through coordination and innovative collaboration across all sectors in Nigeria. Qualitative research methodology was adopted in eliciting relevant information on the role of resilience leadership and stakeholders' partnership in combating COVID-19 base on principles of sustainable business performance. The study therefore concludes that resilience leadership and stakeholders' partnership is driven by agile principles which help in developing policies for workers' health, safety and overcoming uncertainty imposed by COVID-19
The broad objective of this study is to empirically examine budgeting impact on business performa... more The broad objective of this study is to empirically examine budgeting impact on business performance and audit expectation in Nigeria. The study intends to establish the correlation between budgeting and budgetary controls with business performance to assist managers improve their operational efficiency. The study also intends to facilitate the researcher acquire skills on how to conduct research findings and generate solutions to business encountered business life. Business organizations have a strong reason for planning a budget. It helps them in planning targets for the future, in terms of laying figures that is practically unachievable. Similarly, a budget that is too easy to achieve is also pointless as the business would then not be making enough progress that it should. Hence, a good budget is one that is achievable in reality with the motive of striving for the highest profits. While most budgets are planned annually, some can be set for a prolonged period as well. To put the budget into action, it should be prepared well in advance before the commencement of the financial year. The population of the study comprises accountants and the general public. A sample size of nine hundred respondents consisting of auditors, accountants and the general public were selected for the study using the random sampling technique. The hypotheses formulated for the study were tested using analysis of variance (ANOVA) and the Ordered Logistic Regression technique with the aid of computer software, Statistical Package for Social Sciences (SPSS Version 21), Eviews 8.0.The relationship between budgeting and budgetary controls with business performance was established with the aid of data collection, analyzing and interpretation, and also based on the empirical findings the study revealed that auditors effort, skills, independence and knowledge of the public are major impact on business and audit expectation in Nigeria. The study recommended that auditors work should be high quality in accordance with the provision of the institute of Chartered Accountants of Nigeria. The study also recommended educating the public on the role of the auditor in order to reduce the audit expectation in Nigeria and valid conclusion were validly drawn.
Marcus onen Abani, 2021
Family businesses dominate the economic landscape of most countries of the world. According to fa... more Family businesses dominate the economic landscape of most countries of the world. According to family firm institute (2017), family firms account for two thirds of all businesses around the world, generate around 70-90% of annual global GDP, and create 50-80 percent of jobs in the majority of countries worldwide. It is important that these businesses grow and outperform global average. Similarly, business contributes significantly to economic growth and national development through creation, revenue generation and social economic development. There are different forms of business organizations such as a sole proprietorship, partnership, and corporation. These businesses can be publicly or privately owned. Some of the private businesses are started by people who are related either by blood, marriage or adoption, who has both the ability to influence the vision of the business and the willingness to use this ability to pursue distinctive goals. These businesses are sometimes referred to as family business. Given the importance of family owned businesses to economic and social development, their lack of long term survival and growth in Cross River State is a cause for concern. This study therefore will contribute to the growing stock of literature on the subject as it seeks to deliver on a more robust, yet simple understanding of the factors affecting the survival and growth of family-owned businesses. It is against the aforementioned backdrop that the internal and external factors affecting the survival and growth of family-owned businesses in Cross River State will be examined.
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Papers by Marcus Abani Ph.D
This study critically examined the effect of International Public Sector Accounting Standard (IPSAS) on
transparency and accountability of government ministries in Rivers State, Nigeria. The study adopted survey
design technique using structured questionnaire which was administered to sample of 100 respondents. The data
was analyzed using both descriptive and inferential statistics. The hypotheses formulated were tested using
multivariate regression analysis techniques at 5% level of significance. The result of the study shows that
adoption of IPSAS increases the level of accountability, transparency and good governance in the selected
ministries. Based on the findings of the study, the following recommendation are suggested; that Nigerian
government should enact an enabling law to back up the adoption and implementation of IPSAS and more
importantly institute appropriate sanctions to ensure full compliance.
Keywords: Transparency, Governance, Accountability, Adoption, Accounting Standards
ABSTRACT
This research project is on Combating Corruption in Nigerian Public Sector Using the professional accountant and Information Communication Technology Corruption is a global phenomenon which is prevalent in Nigeria due to various factors and has affected all facets of human development. Hence, several initiatives have been put in place by successive administrations to arrest the menace. Some of these initiatives include the establishment of the Independent Corrupt Practices and other Related Offences Commission (ICPC) and the Economic and Financial Crimes Commission (EFCC) among others. It is however notable that in spite of these initiatives, economic crimes are yet to abate in the country. This necessitates the use of Information and Communication Technology (ICT) in tackling the menace of corruption as being used in developed nations and some developing nations in Africa.
. Therefore, this study identifies the nature, pattern and impact of corruption in Nigeria; assess the effectiveness of the ICPC at combating corruption in Nigeria. Primary data through questionnaire and secondary data through library research were used to analyse the use of ICT in combating corruption in the Nigerian Public Sector. The major recommendations of the study included, the need for purposeful leadership for e-governance to excel, training programs for government employees on ICT. It also include provision of sufficient funds for smooth implementation of ICT in Nigerian public service and implementing ICT as an integral part of the curriculum of education at all levels. Lastly, Government to tackle corruption and display the political will necessary for winning the fight against corruption.
This study critically examined the effect of International Public Sector Accounting Standard (IPSAS) on
transparency and accountability of government ministries in Rivers State, Nigeria. The study adopted survey
design technique using structured questionnaire which was administered to sample of 100 respondents. The data
was analyzed using both descriptive and inferential statistics. The hypotheses formulated were tested using
multivariate regression analysis techniques at 5% level of significance. The result of the study shows that
adoption of IPSAS increases the level of accountability, transparency and good governance in the selected
ministries. Based on the findings of the study, the following recommendation are suggested; that Nigerian
government should enact an enabling law to back up the adoption and implementation of IPSAS and more
importantly institute appropriate sanctions to ensure full compliance.
Keywords: Transparency, Governance, Accountability, Adoption, Accounting Standards
ABSTRACT
This research project is on Combating Corruption in Nigerian Public Sector Using the professional accountant and Information Communication Technology Corruption is a global phenomenon which is prevalent in Nigeria due to various factors and has affected all facets of human development. Hence, several initiatives have been put in place by successive administrations to arrest the menace. Some of these initiatives include the establishment of the Independent Corrupt Practices and other Related Offences Commission (ICPC) and the Economic and Financial Crimes Commission (EFCC) among others. It is however notable that in spite of these initiatives, economic crimes are yet to abate in the country. This necessitates the use of Information and Communication Technology (ICT) in tackling the menace of corruption as being used in developed nations and some developing nations in Africa.
. Therefore, this study identifies the nature, pattern and impact of corruption in Nigeria; assess the effectiveness of the ICPC at combating corruption in Nigeria. Primary data through questionnaire and secondary data through library research were used to analyse the use of ICT in combating corruption in the Nigerian Public Sector. The major recommendations of the study included, the need for purposeful leadership for e-governance to excel, training programs for government employees on ICT. It also include provision of sufficient funds for smooth implementation of ICT in Nigerian public service and implementing ICT as an integral part of the curriculum of education at all levels. Lastly, Government to tackle corruption and display the political will necessary for winning the fight against corruption.