The Journal of Accounting and Management

2011 - 2021

From Danubius University of Galati
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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

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