Papers by Solabomi Ajibolade
This study investigated the influence of four firm characteristics (size, organisational structur... more This study investigated the influence of four firm characteristics (size, organisational structure, age and systemic importance) on extent of performance disclosures by Nigerian banks using the balanced scorecard (BSC) model. The population of the study comprised of publicly-listed banks in Nigeria, in operation from 2012 to 2014. Using a self-designed disclosure checklist, the annual reports of a sample of 15 publicly quoted banks in Nigeria were content-analysed for performance disclosure for the period 2012-2014. Descriptive statistics, t-test and Analysis of Variance (ANOVA) were applied in data analysis, deducing inference at 5% significance level. It was observed that firms did not significantly differ in the extent of performance disclosure in each of the four BSC perspectives on one hand, and the overall BSC measure on the other hand, on the account of the four firm attributes examined. Considering that annual reports are mainstream amongst the media used to communicate firm...
Annals of Spiru Haret University. Economic Series, 2019
This study examined the extent to which the usage of strategic management accounting (SMA) techni... more This study examined the extent to which the usage of strategic management accounting (SMA) techniques such as customer accounting and competitor accounting can create and sustain competitive advantage, with a focus on the manufacturing sector in Nigeria. Data obtained from the annual reports of fifty-six (56) publicly-quoted companies covering a 10-year period (2008-2017) were analysed using descriptive statistics, cluster analysis, cross tabulation, Chi-square test of association, and discriminant analysis. Whereas the frequency of high-adopters of customer-based and competitor-focused techniques was less than those of low-adopters, the adoption rate of SMA was noted to be generally moderate. Further, the usage of SMA positively and significantly impact competitive advantage. The observation that intense users of SMA were able to consistently outperform competitors at both the industry- and sector- level in the long-term supports the conclusion that to a large extent, SMA usage can...
Journal of Sustainable Finance & Investment, 2019
This study investigated the influence of stakeholders on management accounting practice (MAP). Th... more This study investigated the influence of stakeholders on management accounting practice (MAP). The research objectives were to: appraise level of influence exerted by stakeholders on management accounting activities; assess practice areas in management accounting affected by stakeholder's influence; and determine the stakeholder groups that wield the highest influence on MAP. Data collection was aided by a structured questionnaire administered on Senior Finance Officers tasked with strategic and financial oversight roles from 131 firms across major sectors of the Nigerian economy. Descriptive statistics, one sample t-test, Analysis of Variance (ANOVA), Multivariate Analysis of Variance (MANOVA), and Multiple-discriminant analysis were used for analysis. Results suggest that the overall level of influence wielded by stakeholders on management accounting activities is moderate. MAP of companies appears not to be strongly driven by strategy-related variables such as competitors and customers, but by coercive institutional factors. Organisations that want to survive happenings in the contemporary business environment are implored to entrench customer-and competitorconsideration in their management accounting activities. Considering that modern management accounting techniques focused on competitors' activities, customers' tastes and market sentiments are externally-orientated, organisations may have to set up functions that will take up the responsibilities of continuous environmental scanning, intelligence gathering, and market research.
Journal of Financial Reporting and Accounting, 2020
Purpose The purpose of this study is to examine the influence of ethical ideological orientation ... more Purpose The purpose of this study is to examine the influence of ethical ideological orientation (moral idealism and moral relativism), work sector and types of professional membership on the ethical decision-making (EDM) process of professional accountants in Nigeria. Design/methodology/approach The study obtained primary data from 329 professional accountants with the aid of a structured questionnaire containing four scenarios of ethical dilemmas. The data were analysed using descriptive statistical analysis, independent sample t-test, Pearson correlation analysis and multiple regression techniques. Findings The results revealed both idealistic and relativistic moral orientation among the accountants surveyed with a higher mean score (>4.0) recorded for moral idealism. Moral idealism was found to have a positive influence, while moral relativism a negative influence on the three stages (ethical recognition, ethical judgement and ethical intention) of EDM examined. Professional ...
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Papers by Solabomi Ajibolade