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The Journal of Accounting and Management

2011 - 2021

From Danubius University of Galati
Contact information at EDIRC.

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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 Downloads
Amos Otse
Diverse Banking Products as a Tool for Achieving Financial Inclusion pp. 18-25 Downloads
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 Downloads
Khalid Al-Adeem
Nexus between Financial Accountability or Transparency and Corruption in Parastatals in Zimbabwe pp. 50-60 Downloads
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 Downloads
Thabiso Sthembiso Msomi and Odunayo Magret Olarewaju
Would Agricultural Credit Sustain Agricultural Output in Nigeria? An Empirical Perspective pp. 76-83 Downloads
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 Downloads
Joseph Nyamapheni and Zurika Robinson
An Analysis of Personal Financial Management Practices Among First-Year Students at the University of Eswatini pp. 100-110 Downloads
Farai Kwenda and Silungile Sihlongonyane
Effects of Audit Committee Diversity on Financial Reporting Quality among Listed Consumer Goods Companies in Nigeria pp. 111-120 Downloads
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 Downloads
Mugove Mashingaidze and More Chinakidzw
Impact of Financial Development on Inclusive Growth in Nigeria pp. 137-149 Downloads
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 Downloads
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 Downloads
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 Downloads
Michael Ogunmuyiwa

2021, issue 2(11)

Obstacles to Venture Capital Funding: the South African Entrepreneurs’ Perspective pp. 7-13 Downloads
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 Downloads
Omesi Israel and Appah Ebimobowei
Disruptive Technologies and Finance Professionals Engagement: Post Covid-19 Survival Signal pp. 31-43 Downloads
Mary Kehinde Salawu and Tankiso Moloi
Tax Compliance Costs and the Use of E-filing by SMMEs pp. 44-56 Downloads
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 Downloads
Olatunji Eniola Sule and Edwinah Amah
Overconfident CEOs and Corporate Tax Avoidance pp. 70-80 Downloads
Ofuan James Ilaboya and Edosa Aronmwan
Examining the Quality Performance of Indigenous and Expatriate Contractors in Nigeria: Clients’ Perspective pp. 81-92 Downloads
Akeem Adunfe 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 Downloads
Olamide Olayemi
An Exploratory Study On the Usage of Management Accounting Practices among Small and Medium Enterprises in Zimbabwe pp. 116-128 Downloads
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 Downloads
Sri Mulyati and Hadri Mulya
Determinants of Tax Revenue in Upper Middle-Income Group of Countries pp. 148-160 Downloads
Kunofiwa Tsaurai
Intellectual Capital and Firms’ Performance Measures of Listed Non-Financial Companies in Nigeria pp. 161-175 Downloads
Adesanmi Timothy Adegbayibi
Audit Firm Attributes and Independence of Auditors: Evidence from Nigeria’s Listed Manufacturing Companies pp. 176-185 Downloads
Mubaraq Sanni, Taofeeq Abdulazeez and Mudathir Babatunde
Benefits of Domestic Bank Loans to Private Companies in Ghana pp. 186-196 Downloads
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 Downloads
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 Downloads
Dorcas Adebola Babatunde, Omowumi Olanike Oshatimi and Paul Oladunmomi Omilegan
Evaluating Government Consumption Expenditure Effect on Current Account in Nigeria pp. 226-239 Downloads
Ephraim Ugwu, Phillip Nwosa and Christopher Ehinomen
International Financial Reporting Standards (IFRS) and Financial Performance of Multinational Companies in Nigeria pp. 240-256 Downloads
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 Downloads
Ivonne Ndlovu and Shewangu Dzomira
Developing a Framework for Human Capital Disclosure in Corporate Annual Reports pp. 19-26 Downloads
Michael Adelowotan
Role-Players Affecting Audit Firm Rotation in KwaZulu-Natal pp. 27-46 Downloads
Yoshin Chetty and Leo Jugjith Deodutt
The Graph Theoretical Approach to Bankruptcy Prediction pp. 47-57 Downloads
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 Downloads
Carley Cumming and Harold Galt
Integrating Environmental Costs Into Asset Life Cycle Costing and Acquisition Strategy pp. 74-82 Downloads
Wiston Mbhazima
Examining the Factors that Influence Firm Performance in Ghana: A GMM And OLS Approach pp. 83-95 Downloads
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 Downloads
Oloyede Obagbuwa, Joseph Olorunfemi Akande and Dev Tewari
Accounting Skills and the Sustainability of Small and Medium Enterprises in South Africa pp. 111-121 Downloads
Thabiso Sthembiso Msomi and Odunayo Magret Olarewaju
Increasing Tourist Arrivals: Do Capital Investment and Government Spending Matter? pp. 122-133 Downloads
Kafigi Jeje
Tax Revenue and Economic Growth in Emerging Markets: Is Financial Development Relevant? pp. 134-144 Downloads
Kunofiwa Tsaurai
Effect of Fraud Management Practices on Non- Financial Performance of Selected Deposit Money Banks in Lagos State, Nigeria pp. 145-153 Downloads
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 Downloads
Hwerien Rosemary Idamoyibo
Forecasting Corporate Green Investment Bonds – An Out of Sample Approach pp. 163-172 Downloads
Collins Ngwakwe
Practical Implementation of Sustainability Accounting: A Research of Two Major Public Listed Companies pp. 173-188 Downloads
Wanjiru Gachie
Impact of Corporate Governance on the Performance of Selected Banks in Nigeria pp. 189-206 Downloads
Adedeji Elijah Adeyinka and Ajulo Benjamin Olajide
Derivatives and Banking Lending Activities: Evidence from South Africa’s Banking Sector pp. 207-219 Downloads
Collin Chikwira, Rishidaw Balkaran and Veena Parboo Rawjee
General Considerations regarding Management Accounting, Costs and their Classification pp. 229-236 Downloads
Tatiana Chira
Impact of Tax Compliance on Standard of Living in Nigeria pp. 237-250 Downloads
Oladele Rotimi
Page updated 2022-05-04