974 research outputs found
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EU Non-Financial Reporting Research
No full textPurpose: This paper presents a longitudinal evaluation of the research about Directive 2014/95/EU regarding Non-Financial Reporting (NFR), identifying the t theoretical approaches, methodological adopteds, and research topics.
Research methodology: Data was collected from the Web of Science (WoS) database, between 2016 and 2021. The search criteria resulted in a total of 59 valid articles, after which we performed a quantitative bibliometric analysis using VOSviewer software.
Results: Publications on this Directive 2014/95/EU has increased from 2015 to 2021. Findings show that most articles resorted to quantitative and qualitative methodologies, emphasizing content analysis, combined with other research methods. The frameworks based on stakeholders and institutional theories are very popular in the field. Research is focused on (1) Directive 2014/95/EU regulation, implementation, compliance, and investigation, (2) determinants and impacts of NFR, (3) NFR level/evolution and (4) reasons and skills for NFR. Papers published on EU non-financial information are very heterogeneous and lack consensus as to its impact on NFR.
Limitations: This study only included the WoS database as a source of data collection, and it would be valuable in future studies to add other quality databases.
Contribution: This research contributes to illuminating institutional pressures implication for NFR development. Therefore, this analysis is essential for institutions operating in accounting information standardization, as well as for information preparers given the necessity to acquire skills to ensure this new challenge related to the reporting of corporate social responsibility
Are internal controls important in financial accountability? (Evidence from Lira District Local Government, Uganda)
No full textPurpose: The study examined the importance of internal control systems in financial accountability in Lira District Local Government, Uganda. Specifically, the study determined the importance of control activities, control environment, and monitoring of controls on financial accountability.
Research methodology: A correlational design to establish the relationships between internal control systems and financial accountability, and regression analysis to explain the importance of internal controls on financial accountability were adopted.
Results: Internal control systems account for 55.4% of the variations in financial accountability. Specifically, control environment and monitoring controls bear significant effects on financial accountability while control activities do not.
Contribution: This is one of the original studies to assess Lira District Local Government. The study validates the contingent theory and extends its application in public administration.
Limitations: The input of stakeholders from the community was ignored. Future researchers should consider investigating the role of community participation on the performance of district local governments in Uganda
Examining the determinants of loan default among microfinance banks’ borrowers in Kano State, Nigeria
No full textPurpose: The study examines how the personal and business characteristics of micro, small and medium enterprise (MSMEs) borrowers of microfinance banks influence loan default, using Kano State as a case study.
Research Methodology: The study employed a survey research method and the sample was drawn through multistage stratified random sampling and comprised 544 beneficiaries of microfinance banks selected from 10 local governments across the state. Data was collected using questionnaires and analyzed using Logit and Probit models with the aid of STATA 13 software.
Results: The findings revealed that family size, gender, and business age are significant determinants of loan default. Borrowers’ marital status and age as well as the size and location of business were found to be insignificant in predicting loan default among microfinance MSME borrowers.
Limitations: Part of the limitations of this study is the difficulty involved in getting the required information from the sampled microfinance beneficiaries. This research considered only personal and business characteristics of microfinance banks’ borrowers as determinants of loan default in some selected areas of Kano State. Findings in other areas may differ.
Contributions: This study contributes to the area of microfinance research by adding more value to the knowledge and literature existing in this field. Managers of microfinance banks will also find the outcome of this research useful as it will assist them in understanding the appropriate strategies to adopt in minimizing the default rate of their clients
Mediating effects of protective factors on COVID-19 anxiety and academic performance of K to 12 Filipino Learners: A PLS-SEM analysis with WarpPLS
No full textPurpose: This study investigates the interrelationship among COVID-19 anxiety, mindfulness, COVID-19 information avoidance, preventive behavior, and academic performance.
Research methodology: The study assessed protective factors as mediators of COVID-19 anxiety and academic performance using WarpPLS. The study participants were K-12 Filipino students from a secondary school in Cagayan, Philippines, identified through convenience sampling.
Results: COVID-19 anxiety, mindfulness, information avoidance, and preventive behavior were found to be negatively correlated. Preventive behavior is associated with improved academic performance. Conversely, there was a negative correlation between mindfulness, COVID-19 information avoidance, and academic performance. The association between COVID-19 anxiety and academic achievement is only mediated by mindfulness and preventive behavior.
Limitations: Preventive factors that may affect COVID-19 anxiety and academic achievement are only considered. Also, the participants are limited to a secondary school in Cagayan, Philippines.
Contribution: With the pandemic having a substantial influence on the municipality, the study would be helpful to manage and control the effect of the outbreak on the academic performance of the learners
Assessment of local government autonomy and governance: A case study in Nigeria
No full textPurpose: This paper critically examines opportunities and problems confronting the Nigerian local government system. To assess why the practice of complete local government autonomy and governance is difficult in Nigeria and suggest measures that may help improve the collaboration between the federal, state, and local government authorities in Nigeria.
Research methodology: 300 questionnaires were administered to the staff of the Nkanu-West Local Government Area in Enugu State, and 276 were returned giving a response rate of 92 percent. The Marxist theory was adopted as the theoretical framework.
Results: Results show that state interference in local affairs contributes to a lack of local government autonomy and governance, and the constitutional provisions portend intractable inter-government problems which make the local government a whipping child and less autonomous.
Limitations: Nkanu-West local government is the only local government covered by the study.
Contribution: The outcome of the study will be a contribution to the existing literature in the area of local government autonomy and governance
Ownership rights and ASEAN-5 economic growth
No full textPurpose: The basis of this opinion is that human resources, property rights and physical capital and other factors of production that are used effectively can encourage an increase in economic growth.
Research methodology: Panel data is the data used in this study with the best method, namely the Common Effect Model obtained from the Eviews 9.0 analysis tool.
Result: Based on the calculation results show that the Right of Ownership (IPR), the ratio of labor, and foreign investment have a positive and significant effect on economic growth. That is, if the GPA increases by one percent, it will encourage economic growth in a better direction, ceteris paribus. Early Growth has a positive and significant effect on economic growth. This means that there is economic convergence as indicated by a positive initial growth value.
Limitations: The need to increase the time and number of cross-sections in the study so that it has a higher diversity of data.
Contribution: Increasing property rights in ASEAN must also strengthen property rights norms that apply in society to improve the country's economic performance
Wildlife status and ecotourism potentials of Lekki Conservation Centre, Lagos, Nigeria
Get PDFPurpose: Information about the status of wildlife in Lekki Conservation Centre (LCC) which is required for biodiversity policy-making is lacking.
Methods: Day foot patrol to monitor wildlife in LCC was carried out and the wildlife species present were identified from January to December 2020. Data of animals sighted in the patrol and by the tourists were compared with records of animals sighted from March to July 2010 as recorded in the Protection Report Diary.
Results: The findings indicated a decline in the population of squirrel (Heliosciurus gambianus) and bushbuck (Tragelaphus scriptus).
Limitation: A list of fauna in LCC forest is provided as a result of the foot patrol although, some parts of the forest were inaccessible.
Contribution: The perception of ecotourists is highlighted which can serve as feedback about their experience with the resources useful for biodiversity policy.
Conclusion: Species diversity in the Protection Report Diary (in 2010) was higher compared to the total number of wildlife species sighted by visitors (in 2021) and during the patrol (in 2020) indicating that some wildlife species in LCC declined within 10years
The influence of abnormal audit fees, independence, and competence on audit quality
No full textPurpose: The purpose of this study is to determine whether abnormal audit fees, independence, and competence affect the audit quality according to 9 Public Accounting Firms in Bandung. The factors tested in this study are abnormal audit fee, independence, and competence as the independent variables while auditing quality is the dependent variable.
Research Methodology: The sampling method used in this study is nonprobability sampling. The reason for choosing the method is the consideration that the selected data sample meets the criteria being tested. The sample selection criteria in this study are auditors in 9 Bandung Public Accounting Firms. In this study, the analysis method was partially (t-test) with a significance of 5%. The data was analyzed by using Version 20 of the Social Science Statistics Package (SPSS).
Results: The research results partially and simultaneously indicate that abnormal audit fees, independence, and competence affect audit quality according to the respondent from 9 Public Accounting Firms in Bandung at 52,1%.
Limitations: This study only focuses on the effect of abnormal audit fees, independence, and competence on audit quality in only 9 Public Accounting Firms in Bandung.
Contribution: The results of the study provide education about audit quality that companies use for the services of auditors and inform future researchers
Assessment of school Learning Continuity Plan (LCP) implementation: Basis for policy formulation
No full textPurpose: This study aimed at understanding how the Learning Continuity Plan was implemented in the schools in the Province of Palawan, Philippines
Research methodology: It employed Quantitative and Qualitative Research Methods utilizing an interview questionnaire to gather needed data from twenty public schools in the province.
Results: The schools’ LCP is still on the initial implementation as there are areas of concern that are yet to be fully accomplished. Problems involving funding, stakeholders’ collaboration, and institutional policy compliance are detrimental to smooth LCP implementation. Comparably, schools were able to implement collaboration, planning and review, strong communication, and transparency achieving the goals of education amidst problems. It was proven that schools could be resilient in times of a crisis as they could continue education amidst the challenges.
Limitations: Since this study was conducted in the first year of LCP implementation amidst the coronavirus pandemic, the results may only be true to the said time and conditions.
Contribution: This study could be a basis for developing policies for effective LCP implementatio
Investigating the relationship between e-learning and mobile learning on students' academic self-handicapping during the outbreak of COVID-19
No full textPurpose: The aim of this study was to investigate the relationship between virtual education and mobile learning on students' academic self-handicapping during the outbreak of COVID19.
Research Methodology: The present study is a descriptive study of correlation type. The statistical population includes all primary school students in Zabol city. Using Cochran's formula and Morgan’s table and cluster random sampling method, 277 people were selected as the research sample. Data were collected using the Jones & Rudwalt (1982) Academic Self-handicapping Scale Questionnaire, Mobile Learning Ability Questionnaire, and Virtual Learning Questionnaire.
Results: The results of statistical analysis indicate that there is a positive and significant relationship between students’ academic disability and virtual education. The intensity of this relationship is very strong and virtual education has the power to predict academic self-handicapping(P?0.05). Besides that, there is no significant relationship between students’ academic disability and mobile learning.
Conclusion: Therefore, we conclude that students who are more prone to academic disability are less likely to participate in the classroom.
Limitations: One of the most important limitations of the present study is that due to the timing of the conference, researchers did not have enough time to conduct follow-up tests to sustain the impact of brain teasers