The Journal of Accounting and Management

2011 - 2024

From Danubius University of Galati
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Bibliographic data for series maintained by Florian Nuta (floriann@univ-danubius.ro).

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2024, issue 1(14)

Firm Characteristics and Non-financial information Disclosures of Elite issuers firms in Nigeria Exchange Group pp. 7-20

Joy Omeghie Osemwegie–Ero, Anthonia N. Chinedu-Chiejine and Felix Erhinyoja Erhirhie

Effects of Enterprise Resource Planning (ERP) on the Financial Performance of Funeral Companies pp. 21-38

Newman Wadesango, Clarence K. Karaga and Sitsha Lovemore

Exploring the Conceptual Relationship between Motivation and Employee Optimal Performance in the Manufacturing Industry in South Africa pp. 39-50

Sinekaya Jam-Jam and Ifeanyi Mbukanma

The Impact of Financial Globalization on Financial Development in Nigeria (1981 – 2021) pp. 51-59

Dorothy Ivie Okoduwa

Tax audit and its effect on tax compliance of MSMEs in Nigeria pp. 60-73

Abdulhamid Ellawule, Yusuf Maiwada Bashir, Bala Sulaiman Dalhat and Naziru Suleiman

Conceptual Interface Between Sensory Marketing and Impulsive Buying Behaviour of Millennials in South Africa pp. 83-93

Thandazile Samukelisiwe Ntobela and Ifeanyi Mbukanma

Corporate Characteristics and International Financial Reporting Standards (IFRS) Compliance among Familyowned Listed Firms in Nigeria pp. 94-107

Muyiwa Alade and Adeparubi Olateru-Olagbegi

Managerial Particulars of Marketing Research for Companies Producing White Sea Buckthorn pp. 108-116

Sergiu Mirza, Igor Balan and Constantin Lupu

Exploring the Influence of Forensic Accounting Techniques on the Market Value of Selected Deposit Money Banks in Nigeria pp. 117-133

Muyiwa Emmanuel Dagunduro, Olayinka Dominion Boluwaji, Joseph Omotoso Ajayi and Gbenga Ayodele Falana

Management Aspects of the Quality of Auditing Services Through the Prism of Philosophical and Economic Concepts pp. 134-142

Igor Balan, Constantin Lupu and Mirela Moldovan

Insolvency Prediction of Georgian Construction Sector Companies pp. 143-153

Tatuli Dushuashvili

Comparative Analysis of the Role and Functions of Public Accounts Committees (PACs) & Accountability Mechanisms in Nordic Countries pp. 154-182

Junaid Sattar Butt

The Dynamics of Enterprises in Romania from the Perspective of their Performance during 2015-2022 pp. 183-194

Rose-Marie Puscaciu

2021, issue 3(11)

Approach to Public Expenditure Management and the Effect of Treasury Single Accounts System on Public University Administration: A Case Study of North Central Universities in Nigeria pp. 7-17

Amos Otse

Diverse Banking Products as a Tool for Achieving Financial Inclusion pp. 18-25

O. A. Olunuga and Agbesuyi O.k

Empirically Investigating the Presence of Positive Accounting Research as the Meta- Theory for Accounting Academics: Further Evidence from Saudi Arabia pp. 26-49

Khalid Al-Adeem

Nexus between Financial Accountability or Transparency and Corruption in Parastatals in Zimbabwe pp. 50-60

Wadesango Newman and Nhubu Nomathemba Tinotenda

Effect of Budgeting and Financial Awareness on Sustainability of Small and Medium Enterprises in South Africa during the COVID-19 Era pp. 61-75

Thabiso Sthembiso Msomi and Odunayo Magret Olarewaju

Would Agricultural Credit Sustain Agricultural Output in Nigeria? An Empirical Perspective pp. 76-83

Ebere Chidinma Edith, Oresanwo Adeniyi Marcus, Omogboye Michael Abayomi and Timothy Ayomitunde Aderemi

Determinants of Tax Morale: Cross-Sectional Evidence from Africa pp. 84-99

Joseph Nyamapheni and Zurika Robinson

An Analysis of Personal Financial Management Practices Among First-Year Students at the University of Eswatini pp. 100-110

Farai Kwenda and Silungile Sihlongonyane

Effects of Audit Committee Diversity on Financial Reporting Quality among Listed Consumer Goods Companies in Nigeria pp. 111-120

Johnson Kolawole Olowookere, Olabode Michael Oyewole and Wasiu Adebayo Lamidi

Strategy Formulation and Financial Performance Perceptions and Relationships. The Mediating Role of Strategic Approaches pp. 121-136

Mugove Mashingaidze and More Chinakidzw

Impact of Financial Development on Inclusive Growth in Nigeria pp. 137-149

B. L. O. Kazeem

Socio-Demographic Variables as Correlate to the Application and Use of Social Media in Informal Sector in Southwest Nigeria: A Gender Perspective pp. 150-160

Taiwo Olabode Kolawole, Oluwole Akinyemi Atere, E. Niyi Akingb and Olugbenga Adeyemi

On the Technical Characteristics of Insurance Operations and Financial Performance of Non-life Insurance Companies in Nigeria pp. 161-173

Olufemi Adebowale Abass, Sewhenu Francis Dansu and Yeside Abiodun Oyetayo

Impact of Cooperative and Thrift Societies on Small Business Performance in Nigeria pp. 174-181

Michael Ogunmuyiwa

2021, issue 2(11)

Obstacles to Venture Capital Funding: the South African Entrepreneurs’ Perspective pp. 7-13

Marius Celliers, Chris Schachtebeck and Chuma Diniso

Taxes and Income Inequality in Nigeria: Cointegration and Error Correction Mechanisms Evidence from 1980 – 2018 pp. 14-30

Omesi Israel and Appah Ebimobowei

Disruptive Technologies and Finance Professionals Engagement: Post Covid-19 Survival Signal pp. 31-43

Mary Kehinde Salawu and Tankiso Moloi

Tax Compliance Costs and the Use of E-filing by SMMEs pp. 44-56

Alexander Oluka and Bomi Nomlala

Corporate Strategy and Non-Financial Performance of Deposit Money Banks in Abeokuta and Ijebu-Ode, Ogun State, Nigeria pp. 57-69

Olatunji Eniola Sule and Edwinah Amah

Overconfident CEOs and Corporate Tax Avoidance pp. 70-80

Ofuan James Ilaboya and Edosa Aronmwan

Examining the Quality Performance of Indigenous and Expatriate Contractors in Nigeria: Clients’ Perspective pp. 81-92

Akeem Ajayi, Olubola Babalola, Opeyemi Oyeyipo and Adeyemi Anjorin-Ohu

Working Capital Management and Performance of Selected Firms Quoted on Nigeria Stock Exchange pp. 93-104

Olamide Olayemi

An Exploratory Study On the Usage of Management Accounting Practices among Small and Medium Enterprises in Zimbabwe pp. 116-128

Banele Dlamini and Daniel P. Schutte

Factors Affecting Personal Tax Compliance with Sanctions as Moderating Variables (Empirical Study at Primary KPP North Bekasi) pp. 129-147

Sri Mulyati and Hadri Mulya

Determinants of Tax Revenue in Upper Middle-Income Group of Countries pp. 148-160

Kunofiwa Tsaurai

Intellectual Capital and Firms’ Performance Measures of Listed Non-Financial Companies in Nigeria pp. 161-175

Adesanmi Timothy Adegbayibi

Audit Firm Attributes and Independence of Auditors: Evidence from Nigeria’s Listed Manufacturing Companies pp. 176-185

Mubaraq Sanni, Taofeeq Abdulazeez and Mudathir Babatunde

Benefits of Domestic Bank Loans to Private Companies in Ghana pp. 186-196

Thomas Adoma-Worae, Samuel Addo-Paintsil and Benjamin Yeboah

An Assessment of the Motivational factors and Characteristics of Women Entrepreneurs in the Construction Industry in South Africa pp. 197-212

Evelyn Omayemi Aneke, Evelyn Derera, Mapeto Bomani and Idris Olayiwola Ganiyu

Treasury Single Account as a Driver of Sustainability for Public Expenditure in Nigeria pp. 213-225

Dorcas Adebola Babatunde, Omowumi Olanike Oshatimi and Paul Oladunmomi Omilegan

Evaluating Government Consumption Expenditure Effect on Current Account in Nigeria pp. 226-239

Ephraim Ugwu, Phillip Nwosa and Christopher Ehinomen

International Financial Reporting Standards (IFRS) and Financial Performance of Multinational Companies in Nigeria pp. 240-256

Osho Augustine E., Olutayo Moyinoluwa Esther and Emmanuel-Adeyefa Olayinka

2021, issue 1(11)

Environmental Accounting Adoption and Disclosure: Zimbabwe Stock Exchange Listed Companies pp. 7-18

Ivonne Ndlovu and Shewangu Dzomira

Developing a Framework for Human Capital Disclosure in Corporate Annual Reports pp. 19-26

Michael Adelowotan

Role-Players Affecting Audit Firm Rotation in KwaZulu-Natal pp. 27-46

Yoshin Chetty and Leo Jugjith Deodutt

The Graph Theoretical Approach to Bankruptcy Prediction pp. 47-57

Kwangseek Choe and Samy Garas

The Implementation Impact of IFRS 16: Leases on JSE Listed Technology and Telecommunication Companies Using a Constructive Capitalisation Model pp. 58-73

Carley Cumming and Harold Galt

Integrating Environmental Costs Into Asset Life Cycle Costing and Acquisition Strategy pp. 74-82

Wiston Mbhazima

Examining the Factors that Influence Firm Performance in Ghana: A GMM And OLS Approach pp. 83-95

Regina Dodoo, Daniel Tetteh Donkor and Michael Appiah

Acquired Financial Knowledge and Attitudes of South African University Students And Their Financial Decisions pp. 96-110

Oloyede Obagbuwa, Joseph Olorunfemi Akande and Dev Tewari

Accounting Skills and the Sustainability of Small and Medium Enterprises in South Africa pp. 111-121

Thabiso Sthembiso Msomi and Odunayo Magret Olarewaju

Increasing Tourist Arrivals: Do Capital Investment and Government Spending Matter? pp. 122-133

Kafigi Jeje

Tax Revenue and Economic Growth in Emerging Markets: Is Financial Development Relevant? pp. 134-144

Kunofiwa Tsaurai

Effect of Fraud Management Practices on Non- Financial Performance of Selected Deposit Money Banks in Lagos State, Nigeria pp. 145-153

S. K. Fakunmoju, I. O. Fasola and P. F. Fashagba

Evaluation of Environmental Accounting, Financial Reporting and Profitability of Oil and Gas Firms in Nigeria pp. 154-162

Hwerien Rosemary Idamoyibo

Forecasting Corporate Green Investment Bonds – An Out of Sample Approach pp. 163-172

Collins Ngwakwe

Practical Implementation of Sustainability Accounting: A Research of Two Major Public Listed Companies pp. 173-188

Wanjiru Gachie

Impact of Corporate Governance on the Performance of Selected Banks in Nigeria pp. 189-206

Adedeji Elijah Adeyinka and Ajulo Benjamin Olajide

Derivatives and Banking Lending Activities: Evidence from South Africa’s Banking Sector pp. 207-219

Collin Chikwira, Rishidaw Balkaran and Veena Parboo Rawjee

General Considerations regarding Management Accounting, Costs and their Classification pp. 229-236

Tatiana Chira

Impact of Tax Compliance on Standard of Living in Nigeria pp. 237-250

Oladele Rotimi