Teaching Documents by Olayinka Moses
Literature review is an analytical appraisal of previous works in your research area. It deals ba... more Literature review is an analytical appraisal of previous works in your research area. It deals basically with published works, although a few unpublished materials may be used. It is not mere submerge of information but an articulation of relevant and related writings.
Papers by Olayinka Moses
Emerald Publishing Limited eBooks, Mar 28, 2022
Advances in environmental accounting & management, Jul 11, 2023
Advances in Environmental Accounting & Management, 2022
Journal of Public Budgeting, Accounting & Financial Management
PurposeThis research aims to examine the introduction of participatory budgeting (PB) in local go... more PurposeThis research aims to examine the introduction of participatory budgeting (PB) in local governments in two Francophone countries, namely, Benin and Niger, and how local contextual factors influence its practices.Design/methodology/approachThe research employs a multiple case study design with a comparative approach to analyze the introduction and practices of participatory budgeting across selected municipalities in Benin and Niger. Hopper (2017) and Lassou et al.’s (2018) notion of “pragmatism” within neopatrimonialism is mobilized to analyze the data from sources including interviews and documents. The analysis is conducted at both the country and local government levels.FindingsParticipatory budgeting took roots in a number of municipalities. Its introduction and adoption has promoted participatory governance especially from traditionally marginalized segments of society (e.g. women); albeit to varying degrees, in the face of the prevailing national neopatrimonial context....
African Accounting and Finance Association, Nov 1, 2021
The Nigerian Accounting Horizon, 2011
Advances in Environmental Accounting & Management, 2022
The Occupational Pension Schemes (Scheme Administration) Regulations 1996 ("the Administration Re... more The Occupational Pension Schemes (Scheme Administration) Regulations 1996 ("the Administration Regulations") require the Trustees to prepare an annual statement regarding governance, which should be included in the annual report. This statement issued by the Trustees covers the period from 1 January 2019 to 31 December 2019 and is signed on behalf of the Corporate Trustees by the Chair.
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Articles on individual developing countries
Represented and unrepresented developing countries
Accounting, Auditing & Accountability Journal, 2021
PurposeThe paper conducts a metadata analysis of articles on developing countries in highly ranke... more PurposeThe paper conducts a metadata analysis of articles on developing countries in highly ranked “international” accounting journals, the topics covered, research methods employed, their authorship and impact, across countries and continents.Design/methodology/approachA database of the publications of accounting journals ranked A*, A and B in the Australian Business Dean Council (ABDC) journal rankings from 2009 to 2018 was constructed. A structured literature review, partly using NVivo and Leximancer, analysed the 1,317 articles on developing countries. A parallel online repository contains the research data.FindingsArticles on accounting in developing countries increased by 36% over the ten years but remained a small proportion of all published articles (i.e. 1,317 of 13,805 representing 9.5%). They have concentrated on quantitative market-based studies of financial reporting and auditing, especially in larger and relatively richer developing countries in Asia and Africa, with d...
Accounting, Auditing & Accountability Journal, 2021
PurposeThe authors unpack the critical role of rhetoric in developing and justifying the New Zeal... more PurposeThe authors unpack the critical role of rhetoric in developing and justifying the New Zealand (NZ) government's coronavirus disease 2019 (COVID-19) lockdown strategy.Design/methodology/approachUsing Green's (2004) theory of rhetorical diffusion, the authors analysed government documents and media releases before, during and after the lockdown to reconstruct the government's rationale.FindingsThe blending of kairos (sense of urgency and “right” time to act), ethos (emphasis on “saving lives”), pathos (fear of disruption and death) and selective use of health-based logos (shrinking infection rates), prompted fast initial adoption of the lockdown. However, support for the rhetoric wavered post-lockdown as absence of robust logos became apparent to the public.Research limitations/implicationsThe authors implicate the role of rhetoric in decision-makers’ ability to successfully elicit support for a new practice under urgency and the right moment to act using emotionali...
Measuring Business Excellence, 2021
Purpose This study aims to investigate the drivers and impact of balanced scorecard (BSC) usage o... more Purpose This study aims to investigate the drivers and impact of balanced scorecard (BSC) usage on organizational effectiveness in manufacturing companies. The objectives of the paper were to assess the organizational factors affecting the usage intensity of the BSC; the relative benefits of BSC determining its adoption speed; and the extent to which BSC usage enhances organizational effectiveness. Design/methodology/approach The study adopted a survey research design. Data collection was through a structured questionnaire administered on senior accounting/ finance personnel of 300 manufacturing companies that are members of the Manufacturers Association of Nigeria. Binary logistic regression analysis, discriminant analysis and structural equation modeling (maximum likelihood estimation method) were used to analyze survey data obtained from 104 BSC adopters. Findings Result shows that the three organizational factors affecting BSC usage intensity are affiliation to a foreign entity,...
Small businesses are often faced with funding challenges in developing economies which constraint... more Small businesses are often faced with funding challenges in developing economies which constraints their growth and long term survival. This study examines the existence and role of business Angels as a source financial, human and social capital to overcome challenges of funding for small businesses in Nigeria. The research aims to strengthen the framework that seeks to provide detail understanding of the benefits that business angels can bring to small business in developing economies, considering the gap that exists in this regard. Data for the study were obtained using questionnaires and analyzed using Kolmogorov-Simirov (KS) test. The finding reveals, that Angel financing is a viable alternate source for financing small businesses in Nigeria. Recommendations proffered include the need for publicity on the activities of angels to support other government programmes on small business financing. There should also be an enabling environment for angel venture networks to participate ...
I investigate two aspects of the Extractive Industries Transparency Initiative (EITI). The first ... more I investigate two aspects of the Extractive Industries Transparency Initiative (EITI). The first issue is the effectiveness of the EITI in mitigating corruption in EITI implementing countries. The second issue is the economic value of extractive companies’ information disclosed under the EITI implementation regime. I address the first issue by examining the influence of EITI implementation experience on the perceived control of corruption in EITI implementing countries. Specifically, I address two questions (i) whether EITI implementation experience is associated with improved control of corruption for all implementing countries taken together, and (ii) whether the effect of EITI implementation experience on the perceived level of corruption varies across implementing countries. Based on the sampled 51 implementing countries over the period 2003-2015, I find that across-the-board, EITI implementation experience is not associated with improved control of corruption. The findings sho...
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Teaching Documents by Olayinka Moses
Papers by Olayinka Moses