1,720,983 research outputs found
Effects of Operational Risk Management on the Financial Performance of Micro Finance Banks in Kwara State, Nigeria
No full textThis study provides empirical investigation on the operational risk management practices and financial performance of micro finance banks in Kwara State. Thus, the specific objectives are to: ascertain the relationship between technology risk management and micro finance banks’ financial performance in Kwara State; and determine the effect of personnel risk management on financial performance of micro finance banks in Kwara State. In order to achieve this, survey research design was adopted with total population of 155 from which 112 were picked as a sample size. Partial Least Square Structural Equation Method (PLS-SEM) was used to analyse the data. Findings revealed that technology risk management and personnel risk management are significantly and positively related to the financial performance of micro finance banks in Kwara State. The study concluded that, operational risk management practices are positively related to the financial performance of micro finance banks in Kwara State. Therefore, the study recommended that management should adopt a new technology, and there should be provision of manual back up in case of system failure for vital document. Moreover, management should increase employment of skilled employees and regular training of existing staff on how to deal with operational risk exposure
EFFECT OF ORGANISATIONAL DYNAMICS ON ACCOUNTING PRACTICES OF LISTED DEPOSIT MONEY BANKS (DMBs) IN NIGERIA
Full text linkAccounting scandals and financial irregularities have always been conducted to achieve numerous objectives which however become cancerous issues truncating the survival of firms. The nature and level of damage arising from accounting scandals and financial irregularities differ based on individual firm characteristics. Hence, this study examined the effect of organisational dynamics on accounting practices of listed deposit money banks in Nigeria. This study adopts ex-post facto research design and data was sourced from 13 out of 14 listed deposit money banks as at 2018. The generalised moment model regression model technique was used and the result showed that profitability has positive significant effect on accounting practice of deposit money in Nigeria; foreign listing has no significant effect on accounting practice of deposit money banks in Nigeria; and, leverage has positive significant effect on accounting practice of deposit money banks in Nigeria. The study concluded that organisation dynamics contributes significantly to accounting practice of deposit money banks in Nigeria. The study therefore recommended that profitability decision should be considered more by Nigerian deposit money bank in order to reduce accounting practice and to measure board performance
Going Beyond Counting First Authors in Author Co-citation Analysis
Full text linkThe present study examines one of the fundamental aspects of author co-citation analysis (ACA) - the way co-citation
counts are defined. Co-citation counting provides the data on which all subsequent statistical analyses and mappings
are based, and we compare ACA results based on two different types of co-citation counting - the traditional type that
only counts the first one among a cited work's authors on the one hand and a non-traditional type that takes into
account the first 5 authors of a cited work on the other hand. Results indicate that the picture produced through this non-traditional author co-citation counting contains more coherent author groups and is therefore considerably clearer. However, this picture represents fewer specialties in the research field being studied than that produced through the traditional first-author co-citation counting when the same number of top-ranked authors is selected and analyzed. Reasons for these effects are discussed
Variations on the Author
Full text link“Variations on the Author” discusses two of Eduardo Coutinho’s recent films (Um Dia na Vida, from 2010, and Últimas Conversas, posthumously released in 2015) and their contribution to the general question of documentary authorship. The director’s filmography is characterized by a consistent yet self-effacing form of authorial self-inscription: Coutinho often features as an interviewer that rather than express opinions propels discourses; an interviewer that is good at listening. This mode of self-inscription characterizes him as an author who is not expressive but who is nonetheless markedly present on the screen. In Um Dia na Vida, however, Coutinho is completely absent form the image, while Últimas Conversas, on the contrary, includes a confessional prologue that moves the director from the margins to the center of his films. This article examines the ways in which these works stand out in the filmography of a director who offers new insights into the notion of cinematic authorship
DIGITALIZED ACCOUNTING PRACTICES AND ACCOUNTABILITY OF MDAs IN NIGERIA: MODERATING EFFECT OF INSTITUTIONAL QUALITY
Full text linkThe public sector has long struggled with issues such as inefficiency, lack of transparency, and widespread corruption. In Nigeria, government agencies are increasingly adopting digitalized accounting practices to enhance efficiency and reduce corruption. However, the impact of institutional quality on the effectiveness of these practices in ensuring accountability in the public sector remains unclear. This study therefore, examines the moderating effect of institutional quality on the relationship between digitalized accounting practice and accountability of Ministries, Departments, and Agencies (MDAs) in Nigeria. Utilizing a survey research design, data were collected from 233 auditors across various ranks within the Office of the Auditor-General of the Federation. Structural equation modeling (SEM) was used to assess the individual and joint moderating effects of institutional quality. The results indicate that institutional quality significantly moderates the relationship between digital accounting practices and accountability in MDAs. Specifically, the interaction of institutional quality with digital tax administration (p = 0.012), digital treasury management (p < 0.001), and digital financial management (p< 0.001) demonstrated a positive significant effect on accountability. However, the joint moderating effect of institutional quality was marginally significant (p = 0.057). The study concludes that institutional quality significantly influences the relationship between specific components of digitalized accounting practices and accountability. It recommends among others that the National Assembly develops comprehensive regulatory frameworks that support digital innovations and provides standards for their implementation, including guidelines for integrating digital accounting systems into existing processes to ensure consistency and reliability
MANAGEMENT CONTROL SYSTEM AND PERFORMANCE OF SMALL AND MEDIUM MANUFACTURING ENTERPRISES IN LAGOS, NIGERIA
Full text linkManagement control system (MCS) constitutes one of the critical functions of management in organizations. However, little or no attention has been given to design and use of this very important function of management. Many mechanisms or techniques acknowledged to be in use to carry out management control function are limited to accounting-based control techniques which have been criticized to have behavioral dysfunctional consequences such as lack of direction, efforts aversion and other self-interested behaviors. In response to the limitations of accounting control system, the need to broaden the scope of MCS and humanize its role becomes imperative. In view of the foregoing, the study investigated how Small and Medium Manufacturing Enterprises engage in the practice of MCS and its effect on performance. The study employs quantitative method to obtain survey data from randomly selected 262 of small and Medium Manufacturing Enterprises in Lagos State respectively. The obtained quantitative data was subjected Partial Least Squares (PLS-SEM) analysis. The findings of the study revealed that variation in performance of Small and Medium Manufacturing Enterprises (SMMEs) was attributed to four management control mechanisms: compensation (β=0.225,P<0.05) and Planning (β=0.332,P<0.05) significantly impact on performance while Policies and procedures(β=0.206,P<0.05) and socio-cultural control(β=0.436,P<0.05)also have significant effect on performance. The study concluded that managers of Small and Medium Manufacturing Enterprises employ some accounting and non-accounting control mechanisms to achieve goal congruence among their subordinates and to a greater extent, the practices impact positively on performance. Therefore, the study recommended that SMMEs should integrate both accounting and non-accounting control mechanisms into the design of their control system architecture
Appropriate Similarity Measures for Author Cocitation Analysis
Full text linkWe provide a number of new insights into the methodological discussion about author cocitation analysis. We first argue that the use of the Pearson correlation for measuring the similarity between authors’ cocitation profiles is not very satisfactory. We then discuss what kind of similarity measures may be used as an alternative to the Pearson correlation. We consider three similarity measures in particular. One is the well-known cosine. The other two similarity measures have not been used before in the bibliometric literature. Finally, we show by means of an example that our findings have a high practical relevance.information science;Pearson correlation;cosine;similarity measure;author cocitation analysis
Dispelling the Myths Behind First-author Citation Counts
Full text linkWe conducted a full-scale evaluative citation analysis study of scholars in the XML research field to explore just how different from each other author rankings resulting from different citation counting methods actually are, and to demonstrate the capability of emerging data and tools on the Web in supporting more realistic citation counting methods. Our results contest some common arguments for the continued
use of first-author citation counts in the evaluation of scholars, such as high correlations between author rankings by first-author citation counts and other citation
counting methods, and high costs of using more realistic citation counting methods that are not well-supported by the ISI databases. It is argued that increasingly available digital full text research papers make it possible for citation analysis studies to go beyond what the ISI databases have directly supported and to employ more
sophisticated methods
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