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Management Accounting Techniques and the Quality of Financial Reporting in Manufacturing Firms in Nigeria
Full text linkThis study investigated the effect of management accounting techniques on the quality of financial reporting (QFR) in Nigerian manufacturing firms. The broad objective was to examine how management accounting techniques affected the quality of financial reporting in Nigerian manufacturing firms. It also examined the mediating roles of managerial perception, organisational culture, and information systems. Using a survey-based research design, the study employed a purposive sampling method to select 200 finance professionals. The key findings showed that organisational culture (B=0.296, p=0.000) and information systems (B=0.440, p=0.036) have a significant positive impact on QFR. Conversely, management practices (B = -0.102, p = 0.620) had an insignificant effect. The important constant indicated that other unexamined factors also influence QFR. The study concluded that digital accounting technologies and an ethical corporate culture are crucial for improving financial reporting. The study recommended that manufacturing firms should focus on strengthening organisational culture, aligning management practices, and implementing advanced information systems. Specifically, it is essential to invest in technologies like blockchain, AI-powered financial tools, and Enterprise Resource Planning (ERP) systems to improve reporting accuracy and timeliness. Overall, the study provided valuable contributions to the literature on financial reporting quality and offers practical implications for stakeholders seeking to optimise reporting processes in a dynamic business environment
STUDENTS’ AWARENESS, KNOWLEDGE AND USAGE OF CORPUS-BASED INSTRUCTION AMONG SENIOR SECONDARY SCHOOLS IN SHOMOLU LOCAL GOVERNMENT, LAGOS
No full textCorpus-Based Instruction (CBI) is a language teaching approach that utilizes large collections of authentic language data (corpora) to expose learners to real-life language usage. This method enables students to identify linguistic patterns, collocations, and contextual meanings often missing in traditional grammar instruction. Research has shown that CBI enhances learners’ engagement and improves the authenticity and contextual appropriateness of their writing and speaking. Despite its growing global recognition, the integration of CBI in Nigerian secondary schools is still limited, with low levels of awareness and usage among students. This study investigated students’ awareness, knowledge, and usage of CBI among senior secondary school students in Shomolu Local Government Area, Lagos State. A descriptive survey design was adopted, and a sample of 342 students was randomly selected from ten senior secondary schools. Four research questions were posed and answered, and four hypotheses were tested using descriptive and inferential statistics. Data were collected through a researcher-designed instrument titled “Corpus-Based Instruction and Students’ Written Composition Questionnaire (CBISWCQ),” which had a reliability coefficient of 0.79.
Findings revealed a significant relationship between students’ awareness, knowledge, usage of CBI, and their written composition skills. Additionally, gender differences were observed in both awareness and usage of CBI, which also have implications on their writing enhancement. The study recommends that corpus-based instructional practices should be incorporated into English Language instruction and gender-sensitive teaching methods should also be adopted. It also calls on the government to provide technology-supported learning environments to facilitate effective CBI implementation in secondary schools
CONCEPTUALIZING ARTIFICIAL INTELLIGENCE AS A CATALYST FOR INNOVATIVE PHYSICS PEDAGOGY: A CRITICAL EVALUATION
No full textThe integration of Artificial Intelligence (AI) into education has no doubts heralded transformative possibilities across disciplines, yet its potential in revolutionizing physics pedagogy remains underexplored. In an attempt to bridge the huge gap, this study critically evaluated the role of AI as a catalyst for innovative teaching and learning strategies in physics education. By way of conceptualizing AI (ChatGPT, and Meta AI), not merely as a tool, but as an epistemic agent, the research investigated how AI-driven technologies, such as intelligent tutoring systems, adaptive learning platforms, and generative models, can reframe instructional design, foster conceptual understanding, and personalize student engagement in physics classrooms. The study adopted a quantitative approach, employing survey method in critically evaluating the role of AI in transforming physics pedagogy, through the lens of teacher perceptions and systemic implications. With a sample size of 141, out of 639 physics teachers being randomly selected for the study, it provided answers to four research questions, and tested two hypotheses. Data collected were analyzed using descriptive and inferential statistics. Drawing theoretical frameworks from constructivist, and experiential learning theories, the study found that sampled teachers have a complex, and multifaceted perception of AI, but still recognize its potential for long-term impact, and transformative power in teaching physics. The paper concluded by proposing a strategic framework for ethically responsible and pedagogically sound AI adoption in physics education, aiming to enhance inquiry-based learning, promote scientific reasoning, and support diverse learner/teacher needs
Kokutai, Hataraku and Atarashi: Reflections on Culture, Innovation and Development in Japan
No full textJapan’s spectacular rise to pre-eminence in East Asia by the turn of the twentieth century has been analysed in the popular and scholarly literature. This essay, based on secondary sources and the author’s lived experience, highlights three critical elements ingrained in Japanese culture and society that underpinned Japan’s technological, economic and socio-political development in the aftermath of the Meiji Restoration of 1868. It provides a robust analysis of the many-layered fundamental concept of kokutai in different contexts, and demonstrates how a combination of patriotic devotion to the nation, a culture of hard work (hataraku), and a love for innovation (atarashi) drove the process leading to the country’s political, economic and social development. The paper also highlights the social cost of Japanese development, and lessons for Nigeria and other countries of the Global South
Risk Based Supervision and Financial Performance of Insurance Companies in Nigeria
No full textThis study empirically examined the effect of risk-based strategy on the performance of listed insurance companies in Nigeria. Panel data of twenty-two (22) insurance companies spanning 2012 to 2022 were collected from the audited annual publication of each company as published by the Nigerian Exchange Limited (NEL). Several statistical and econometric techniques of descriptive statistics, correlation analysis and the panel regression of fixed and random effects methodology within static panel were adopted. Findings revealed some variables considered conform to A priori expectation in the FE model. Risk management (RMGT), Risk-based strategy (RBS) and firm size (FSIZE) have a significant positive effect on ROA. However, only the effect of firm age (FAGE) and risk-based capacity (RBC) was negative and not significant at 5 % level. From the foregoing analysis, the study concludes that risk-based strategy and risk management are significant determinants of insurance firm performance in Nigeria
A re-examination of 'bẹ́ẹ̀ kọ́' as a negative ‘no’ answer to yes-no questions in Yorùbá
No full textExisting scholarship tends to reproduce the inherited descriptive label bẹ́ẹ̀ ni–bẹ́ẹ̀ kọ́ as the canonical pair of answers for yes–no questions. However, empirical evidence suggests that contemporary Yorùbá speakers employ a wider range of negative responses. This study offers a critical reassessment of the entrenched descriptive pairing bẹ́ẹ̀ ni–bẹ́ẹ̀ kọ́ in Yorùbá grammatical discourse. To address this, the study draws on data elicited from competent native speakers and supplements them with naturally occurring instances from Yorùbá films and classical and contemporary written texts. These data are analyzed using the Wider Distribution and Preference Criteria—newly formulated in this research as analytical mechanisms for selecting among competing lexical items with equivalent semantic functions. Findings show that rárá, rather than bẹ́ẹ̀ kọ́, serves as the most contextually versatile, pragmatically neutral, and statistically dominant negative response across discourse contexts. In contrast, bẹ́ẹ̀ kọ́ occurs only in restricted rhetorical or contrastive environments, limiting its suitability as the default negative correlate. Consequently, the study argues that the long-standing label bẹ́ẹ̀ ni–bẹ́ẹ̀ kọ́ is descriptively and empirically inadequate and should be replaced with bẹ́ẹ̀ ni–rárá, a formulation that more aptly captures the polarity system of contemporary Yorùbá and rectifies a long-standing mischaracterization in the descriptive tradition
Oral Poetry as Remnant of Yorùbá Cultural Heritage: Prospects and Challenges
No full textModernity, environmental shifts, and foreign religions have challenged the traditional relevance and acceptance of Yorùbá oral poetry. This study examines the heritage’s decline—often fuelled by cultural disconnection and the misconception that these forms are obsolete or "fetishist"—while exploring its deep philosophical roots within the Ifá corpus, proverbs, and diverse dialects. Despite these hurdles, innovative youth and contemporary Afrobeat artists are revitalizing the craft through social media and modern music. These digital platforms not only preserve the art form but also create economic opportunities and address unemployment. Ultimately, Yorùbá oral poetry remains an authoritative, transformative resource that continues to shape the performances of traditional musicians and contemporary artists alike
Underwriting Risk and Performance in the Non-Life Insurance Sector in Nigeria
No full textInsurers face underwriting risk in their basic operations, which, if inadequately managed, may threaten their profitability. This study aimed to examine the impact of underwriting risk on the performance of publicly traded non-life insurers in Nigeria. This research employed an ex post facto design, utilising data spanning 13 years (2012-2024) from the audited annual reports of 11 insurance companies. The random-effects regression model indicated that underwriting risk has a significant negative impact on underwriting profit and a significant positive impact on the expense ratio. Insurance businesses are advised to enhance their risk assessment frameworks, implement actuarially robust pricing models, and further develop their data analytics capabilities. They must institutionalise rigorous underwriting criteria and enhance internal monitoring systems to mitigate risk buildup, while focusing on cost-containment techniques such as process automation, efficient claims administration, and the elimination of administrative overheads. By using these measures, they can improve underwriting profitability, minimise cost inefficiencies, and secure long-term financial sustainability in a progressively competitive and uncertain insurance market
POLICE PATROL OPTIMIZATION: A PROFICIENCY-AWARE MODEL FOR RAPID RESPONSE TO INCIDENTS
No full textThis study introduces the Crime Neutralization Model (CNM), an optimization based framework designed to improve the strategic deployment of police patrol teams. The CNM addresses critical limitations in traditional rapid response systems by incorporating three, often neglected operational factors: (1) variation in patrol team proficiencies, (2) crime-type-specific resource demands and (3) scenario-dependent severity levels. A discrete mathematical programming approach is employed to minimize the expected weighted response distance, while ensuring that all incidents are covered by suitably proficient teams within defined response radii. The model is validated using synthetic urban crime data, where results demonstrate that 10 patrol teams operating within a 1.5 km response radius achieve a 45.29% improvement in travel distance efficiency. Sensitivity analysis yields two key insights: first, optimal deployment strategies remain consistent across increasing response distances, indicating robustness; second, performance does not scale linearly with team count, most notably, a deployment of 12 teams unexpectedly results in reduced efficiency. With computation times ranging from 4 to 12 seconds, the CNM offers a practical and adaptive tool for police departments to enhance resource allocation in alignment with both spatial constraints and operational capabilities
NONLINEAR CONVERGENCE DYNAMICS IN FUZZY METRIC SPACES WITH APPLICATIONS TO DECISION-MAKING AND IMAGE PROCESSING
No full textThis paper examines nonlinear convergence dynamics in fuzzy metric spaces, a framework that incorporates uncertainty into distance measures. We propose a nonlinear iterative scheme with adaptive parameters to establish the existence and uniqueness of fixed points under generalized contractive conditions. Our contributions include four novel theorems, substantiated by meticulous proofs and illustrated with colorful TikZ diagrams, addressing both single and multi-valued mappings. These findings are applied to multi-criteria decision-making, image segmentation, and stability in uncertain systems, highlighting their practical utility