Volume 4 Issue 3

Title: PROHIBITION OF SALE OF ALCOHOL AND INCLUSION OF VAT RECEIPTS IN SHARIA COMPLIANT STATES IN NORTHERN NIGERIA – A CONTRAST IN POLICY, VALUES AND LOGICAL DISSONANCE Authors:Aruomah Obinwanne Kenechukwu (Ph.D), Onwuka Onwuka Okwara (Ph.D), Effe-Nnamdi Ann Chinenye, Onyekachi Eke (Ph.D) and Roseline Chinasa Agbaraevoh Abstract:This study examines the attitudes and perceptions of stakeholders towards … Read more

Title: THE IMPACT OF DEBT RATIO ON ACCRUALS QUALITY: EVIDENCE FROM IRAQI COMPANIES Authors:Assist. Prof. Dr. Ammar Ghazi Ibrahim Al-Ezzi Abstract:An examination of the relationship between debt ratio and the accruals of accruals in Iraqi companies. The study aims to furnish actual evidence regarding the impact of debt financing on the quality of accounting information, … Read more

Title: IMPLICATIONS OF AGRICULTURAL SUBSIDIES ON AGRICULTURAL PRODUCTIVITY IN MEZAM, CAMEROON Authors:Ndashi Talatu, Mbu Daniel Tambi and Ndamsa Dickson Thomas Abstract:This study investigated the effect of agricultural subsidies on farm productivity in Mezam, Cameroon. The study made used of primary survey via a structured questionnaire and snowball sampling technique to obtain data from 352 farmers … Read more

Title: FROM ANALOGUE TO DIGITAL: HOW PROCESS TRANSFORMATION SHAPE THE SUSTAINABILITY FOR SMALL AND MEDIUM SIZE ENTERPRISES IN THE CITIES OF DOUALA AND YAOUNDE, CAMEROON Authors:Ndoh Lawrence Njamnshi, Vukenkeng Andrew Wujung and Neba Noela Buwah Abstract:Digital transformation is reshaping business environments worldwide, yet empirical evidence on its effects within African emerging economies remains sparse. This … Read more

Title: CORPORATE SOCIAL RESPONSIBILITY AND FIRM PERFORMANCE: EVIDENCE FROM BANKS IN GHANA Author:Edmund Benjamin-Addy Abstract:CSR has developed as a crucial aspect of organizational strategy worldwide, as businesses increasingly incorporate social and environmental factors into their decision-making procedures. In developing economies like Ghana, the banking sector plays an essential role in economic development, making it important … Read more

Title: IMPLICATIONS OF CAREER DEVELOPMENT ON WORK LIFE BALANCE: A STUDY IN HEALTHCARE FACILITIES, BAMENDA MUNICIPLATY, CAMEROON Authors:Chenwi Mercy Lum, Mbu Daniel Tambi and Shillie Peter Ngek Abstract:Employment and family are the two most vital domains within the lifetime of an individual. Healthcare facilities in the Bamenda Municipality have limited doctors and other health workers, … Read more

Title: CAPITAL MARKET GROWTH TRAJECTORY, FINANCIAL DEVELOPMENT AND ECONOMIC GROWTH IN NIGERIA. ANALYSIS OF PUBLIC AND PRIVATE DEBT SECURITIES Author:Dr. S.L.C Adamgbo Abstract:This study examines stock market development and economic growth in Nigeria. The time series data spanning the periods, 1981 to 2023 obtained from the Central Bank of Nigeria statistical bulletin was utilized in … Read more

Title: FINANCIAL SECTOR DEVELOPMENT AND REAL SECTOR GROWTH IN NIGERIA Author:Dr. S.L.C Adamgbo Abstract:This study examines financial sector development and Nigeria real sector output growth. The real sector is categorized into; services, industry and agriculture relative to GDP as dependent variables while financial sector development were proxied by; ratio of credit to the private sector … Read more

Title: RELIGION AND ETHNO-POLITICAL CONFLICTS IN NIGERIA: A SOCIO-POLITICAL ASSESSMENT Authors:Olunlade Taiwo Bamiji (Ph.D) and Pius Barinaadaa Kii (Ph.D) Abstract:Nigeria, Africa’s most populous nation and largest economy, represents a complex mosaic of religious and ethnic pluralism that has both enriched and destabilised its socio-political landscape. With a population almost evenly divided between Christianity and Islam … Read more

Title: INTELLIGENT SYSTEMS AND MANAGEMENT ACCOUNTING: AN EXPLORATORY ANALYSIS OF SYSTEM ADAPTABILITY AND BUDGETING EFFECTIVENESSIN NIGERIA OIL AND GAS FIRMS Authors:Adeleke, Adebowale Babawale and Omotesho, Adewale Bankole Abstract:The Nigerian oil and gas sector has increasingly adopted intelligent systems to enhance operational efficiency and decision-making. Despite this trend, empirical research on the effectiveness of these systems, … Read more