Journal of Advance Research in Business, Management and Accounting (ISSN: 2456-3544)
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EFFECT OF ECONOMIC STRESS ON JOB COMMITMENT AMONG CIVIL SERVANTS IN THE POST COVID-19 ERA
Full text linkThe recent Coronavirus pandemic created a significant impact on the civil service system of every society. The prolonged measures instituted to combat the spread of the virus undoubtedly impacted the employees\u27 working commitment and instigated an unprecedented decline in workplace motivation. More so, the economic impact of the pandemic prompted a change in the socio-economic lifestyle of many employees and could be a factor in workplace commitment. Thus, the present study examined the effect of economic stress on job commitment among civil servants in the post-Covid-19 era. A convenience sample of two hundred and twenty respondents pooled from different ministries, departments, and agencies in the Enugu State civil service participated in the survey. The respondents completed a self-report measure of the economic stress scale and organizational commitment questionnaire. The simple regression analysis performed on the data demonstrated that economic stress positively predicted job commitment in the post-Covid-19 era. The finding revealed that economic stress explained 12.2% of the respondents\u27 job commitment variation
THE RISK MANAGEMENT APPROACH AS A MECHANISM TO REDUCE THE FINANCIAL RISKS FACING FINANCIAL INSTITUTIONS
Full text linkThis research mainly aims to submit a proposed form to use the risk management approach in the face of financial risks. To achieve the goal of the research, previous studies were analyzed in the field of research to find out what accounting literature has reached in this field and use it in create the proposed research model. The study reached a set of results, one of the importants of it is creating a proposed model for financial risk management It helps the financial management to improve its performance in identifying, analyzing and evaluating those risks and taking the necessary actions to remedy them
CORRELATION BETWEEN MENTAL ACCOUNTING AND GROWTH OF SMALL BUSINESS ENTERPRISE IN NIGERIA
Full text linkSmall-scale enterprises are an essential part of Nigeria\u27s business sector. SMEs have been widely identified as the leading component of every society\u27s economic growth and development. However, the sector has been fraught with numerous challenges in the Nigerian setting. Indeed, poor accounting management is one of the primary limitations linked to the failure and undergrowth in the small business sector. Thus, the present study aimed to investigate mental accounting as an accounting strategy that could enhance the growth of small-scale enterprises in Nigeria. The study employed a cross-sectional survey design. Eighty-seven (n=87) small and medium-scale operators randomly selected from the Enugu state business hub participated in the survey. The respondents completed a self-report questionnaire. A simple linear regression model was used for data analysis. It was found that mental accounting significantly predicted the growth of small-scale businesses in Nigeria. Implications and recommendations are discussed
CORRELATION BETWEEN POLITICAL MISTRUST AND ATTITUDE TOWARDS GOVERNMENT CREDIT FACILITIES AMONG SMALL BUSINESS ENTERPRISES IN NIGERIA
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EFFECT OF TECHNOPHOBIA ON ATTITUDE TOWARDS E-MARKETING AMONG UNDERGRADUATES IN ENUGU STATE, NIGERIA
Full text linkThe contemporary society is increasingly overwhelmed by the growing trend of e-marketing concepts influenced by the increasing innovations in internet technologies. The e-marketing platforms have provided efficient opportunities for consumers to surf the Internet at their convenience while assessing products from numerous online retailers. Indeed, indications suggest that technological skills partly influence consumers\u27 unrestrained passion for the digital marketplace. Therefore, internet anxieties and avoidance could pose a limitation to electronic commerce. Thus, the present study examines the effect of technophobia on attitude towards e-marketing. Two hundred and thirty-five undergraduates from three public tertiary institutions in Enugu state participated in the study. The respondents completed a self-report measure of attitude towards e-marketing and the technology anxiety scale. The simple regression analysis revealed that technophobia is a positive predictor of e-marketing. The implications of the study are discussed
CORRELATION BETWEEN MATHEMATICS ANXIETY AND ATTITUDE TOWARDS ACCOUNTING EDUCATION IN COLLEGES OF EDUCATION IN ENUGU STATE
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The concept of mathematics anxiety has attracted overwhelming research attention in recent years. However, little is known about the association between math-related anxiousness and students\u27 attitudes in the accounting domain. The present paper examined the relationship between mathematics anxiety and attitudes towards accounting among undergraduates in colleges of education in Enugu state. One hundred and forty-two (n=142) male and female undergraduates in the business education departments in two public colleges of education in Enugu state participated in the survey. The respondents completed a self-report measure of the mathematics anxiety and accounting attitudes scale. Pearson\u27s product-moment correlation was performed to determine the correlation between mathematics anxiety and attitudes towards accounting. The result revealed a statistically significant, moderate positive correlation between mathematics anxiety and attitudes towards accounting, r (140) = .41, p < .001. Most importantly, observation of the R2 revealed that mathematics anxiety explained about 116% of the variation in students\u27 attitudes towards accounting. The result offers valuable data for the development of accounting education in colleges of education in Nigeria
Construction de la Coopération Inter-Organisationnelle Des Organisations de l’Economie Sociale et Solidaire
Full text linkThe practice of inter-organizational coopération is widely appreciated by companies seeking to improve their competitiveness and the acquisition of important competitive advantages. For Social and Solidarity Economy Organizations, the main objective of cooperation is to enhance their complementarity, while maintaining their autonomy and social values. Yet cooperation within this sector is based on common social interest and trust rather than formal agreement. Through this paper, we propose a conceptual model of the cooperation of the Social and Solidarity Economy Organizations, allowing to expose the nature of the relations and their influence on the economic and social development of the cooperating members. Three theories are mobilized to build this model: the theory of transaction costs, the theory of trust and game theory
EFFECT OF ECONOMIC STRESS ON ENTREPRENEURIAL INTENTION AMONG YOUTH IN ENUGU STATE, NIGERIA
Full text linkEntrepreneurship is an essential pathway to addressing the impact of the declining economic realities of the present time. Although, there are indications that the intention to engage in entrepreneurial activities varies among individuals. Thus, this study aimed to investigate economic stress (ES) as a scarcely explored variable that could determine the variance in entrepreneurial intention (EI). Two hundred and eleven undergraduates were chosen at random from several institutes of higher learning in Enugu State. The Financial Stress Scale-College Version (FSS-CV) and the Entrepreneurial Intention Questionnaire were used to collect data for the study (EIQ). The results revealed a significant regression equation F (1,209), = 223.73, P<.05), with an R2 of 211 indicating that the ES contributed 21.1% of the variation in the youth\u27s EI. Thus, the finding confirms the study\u27s hypothesis that ES would significantly predict EI among the respondents. The practical implication and recommendations are discussed.
 
EXAMINING THE IMPACT OF HYPERINFLATION ON ENTREPRENEURIAL MOTIVATION AMONG THE YOUTH IN SOUTH-EAST NIGERIA
Full text linkNigeria is currently witnessing a devastating rise in the prices of goods and services, described in many contexts as the worst economic situation in the country. Numerous reports describe entrepreneurship as a panacea to the dwindling economic crisis. Indeed, it contributes positively to national economies and has been widely considered among the primary engines of economic growth and job creatio
Government Revenues and Infrastructure Development in Rwanda: A Case of Kicukiro District
Full text linkThis study is about “Government revenues and infrastructure development in Rwanda” the study was conducted with the purpose of understanding, analyzing the contribution of revenues received by Kicukiro district to improve its infrastructure, below are specific objectives: The analysis of the contribution of taxes collected by Kicukiro District for infrastructure development, To establish the relationship between Government revenues and infrastructure development and finding out the constraint of effective taxes collection in Kicukiro District. The research design was used to describe the situations using small number of subjects that are knowledgeable about issues under investigation. The total targeted population was 269 employees of Kicukiro district which was sampled with 161 respondents. The study was carried out with a purposive sampling technique. Data have been collected with a questionnaire and documentary analysis for secondary data and structured interview for primary data. Data analysis and processing were done through SPSS 20.0. The findings showing that Kicukiro district made considerable effort to improve infrastructures that satisfying citizens’ need it is agreed that taxes contribute to infrastructure development but for the district level, Government revenues alone are not sufficient to finance budgeted infrastructures. The majority of improved infrastructures were roads and bridge, Schools, and Health Facilities. The rental income tax has more proportional among other collected taxes (property and trading license taxes); Rarely Kicukiro district delay completing started infrastructure due to lack of finance. Kicukiro district struck with a considerable constraints that hinder effective tax collection among them are indicated; tax payment culture, existence of higher informal sector in Kicukiro district; ignorance of taxpayer on tax law and tax declaration and tax evasion. This study was aimed to investigate the impact of taxation as one of the source of district revenue on infrastructure improvement in Rwanda. Based on the findings from this study MINECOFIN is recommended to increase the number of decentralized taxes such as corporate income tax, Value added tax and tax on income. RRA should Improve provision of taxpayer services; Sensitize and educate taxpayers and other stakeholders through meetings, workshops, tax clinics, seminars, dialogues and tax friends clubs. Kicukiro district should make investment for additional district revenue