Content
2023, Issue 3(13)
- 7-21 Comparative Analysis of Regulatory Approach and Management Practice for Digital Crypto-Currency and the Role of IFIs in Developing Global Regulations
by Junaid Butt - 22-26 National Carbon Accounting – a Review on the Role of Institutional Quality on Environmental Degradation
by Alina Cristina Nu?ã & Florentin Emil Tãnasã - 27-44 Supply Chain Management Strategies of the Private Residential Construction Sector in South Africa
by G. Khoza & K. K. Govender - 45-54 Informality and the Moral Perception of Paying Fair Payroll Taxes – a Perspective on Institutional Quality Influence
by Alina Cristina Nuta & Florentin Tanasa - 55-74 The Growing Threat of Ransomware: What Accountants, Their Clients, and Security Professionals Need to Know
by Patrick M. Ryle & Robin Hicks & Kenneth L. Shemroske & Mark A. Mcknight & Brett L. Bueltel - 75-89 Analysis of Reinsurance Transactions and Gross Premium Income of Non-Life Insurance Companies in Nigeria: An ARDL Approach
by Olajide Solomon Fadun & Sunday Adekunle Aduloju & Taiwo Olarinre Oluwaleye
2023, Issue 2(13)
- 7-17 Effect of Internal Audit Function on Public Sector Accountability in Southwest, Nigeria
by Gideon Tayo Akinleye & Akinduro Adesola Ogunmakin - 18-31 Social, Cultural, Economic and Legal Environmental Cost Reporting and Performance of Multinational Companies in Nigeria
by Augustine E. Osho & Bamikole Samson Fajuyagbe & Temidayo Olajumoke Olowolayemo - 32-33 The Pollution-Sphere – a Creation of Men. An Essay
by Florian Marcel Nuta - 34-43 Effect of Foreign Currency Translation on Performance of Selected Manuafacturing Firms in Nigeria
by Cement Olatunji Olaoye & Adebusoye Olaniyi - 44-53 Foreign Direct Investment and Employment in Agricultural Sector in Nigeria
by Gbenro Matthew Sokunbi & Adebayo Akanbi Johnson & Olatunde Olaide Atanda & Timothy Ayomitunde Aderemi - 54-67 Working Capital Management and Corporate Performance of Deposit Money Banks in Nigeria
by Olola Olayeye Aduwo & Ayomikun Elizabeth Aduwo - 68-82 Fiscal Policy and Government Revenue Nexus: Evidence from Nigeria
by Johnson I. Okoh & Afrogha Olufolakemi Oludami & Oyakhiromhe Bamidele Agbadua & Fidelis U. Amahi & Akinloye O. Oyeranmi
2023, Issue 1(13)
- 7-17 Transactions Transfer Pricing Policies and Performance of Corporate Organizations’ in Nigeria
by Augustine E Osho & Abdulrahman Shaka - 18-28 The Effect of Corporate Social Responsibility on Bank Performance in South Africa
by Naurikay Bennett & Adefemi Obalade - 29-57 Inventory Control System and Profitability of Companies: A Study of Selected Listed Firms in Nigeria
by Anita Lewis Olaide & Cordelia Onyinyechi Omodero - 58-71 Entrepreneurial Orientation and Innovative Performance of Selected Manufacturing Firms in Lagos State, Nigeria
by Idris Adegboyega Onikoyi & Omoshaewa Maryam Fetuga & Olufemi Samuel Omoyele & Callistus Destiny Odeh - 72-78 The Influence of Politically Connected Directors on Audit Quality of Quoted Firms in Nigeria
by Solomon Oriakhi & Cyril O Simire - 79-88 Evaluating the Influence of Barriers to Environmental Sustainability on Environmental Management Accounting in the Food and Beverage Manufacturing Firms in Durban, South Africa
by Smangele Nzama & Odunayo Magret Olarewaju & Omolola A Arise - 89-103 Do Politically Connected Directors Affect Fraudulent Financial Reporting: Evidence from Nigeria Listed Firms
by Tina Oghenekome Ashafoke & Adeyemi Aderin - 104-112 Cost Management Practice Techniques and Performance of Quoted Fast-Moving Consumer Goods Companies in Nigeria
by R. O. Oyedeji & F. O. Aribaba & A. O. Ahmodu & K. O. Ajao & S. A. Shittu - 113-126 Agro-Financing, Institutions and Poverty in Low-Middle income African Countries
by Daniel Ajayi & Romanus A. Osabohien & Baba Abdullahi Mohammed & Lawrence Olusegun Fagbola & Timothy Ayomitunde Aderemi - 127-148 The Impact of the Use of Creative Accounting Techniques and Practices on the Financial Position and Performance of Economic Entities – Theoretical and Applied Particularities
by Gabriela Mangu (Giurea) & Marilena Roxana Zuca & Georgiana - Janina Soare & Emanuel – Cãtãlin Ciobota & Magdalena - Gra?iela Dãnescu
2022, Issue 3(12)
- 7-17 Innovative Financing Strategies in the Small and Medium Business Sector, Tapping the Right Sources
by Collin Chikwira & Veena Parboo Rawjee - 18-42 Professional Accountants Codes of Ethics and the Public Sector Experience
by Lucky Ogbomo Osagioduwa & Evelyn Ehizogie Ogbonmwan - 43-56 A Study of Audit clients’ Characteristics and the Determination of Audit Fees in an Automated Accounting System Environment
by Joshua Adewale Adejuwon & Amos Olusola Akinola - 57-67 A Critical Analysis of the Impact of Internal Auditing on Fraud Detection in the Cement Manufacturing Industry of Zimbabwe. Impact of Internal Auditing on Fraud Detection
by Patience R Mutambirwa & Wadesango Newman & Lovemore Sitsha & Wadesango Ongayi - 68-80 Influence of Foreign Direct Investment on Tax Revenue in Selected Asian Countries
by Kunofiwa Tsaurai - 82-93 Risk Management Committee Characteristics' Effects on Listed Companies' Earnings Quality
by Peter-Mario Efesiri Efenyumi & Emma I. Okoye - 93-108 Impact of E-Commerce Applications on Non- Financial Performance of Selected Online Retail Enterprises in Lagos State, Nigeria
by Idris Adegboyega Onikoyi & Bayode Olusanya Babatunde & Wasiu Adebayo Lamidi & Callistus Destiny Odeh - 109-121 Stock Returns Indices and Changing Macroeconomic Conditions: Evidence from the Johannesburg Securities Exchange
by Fabian Moodley & Ntokozo Nzimande & Paul-Francois Muzindutsi - 122-131 Tax Audit And Company Paying Its Fair Share of Income Taxes: Evidence from Nigeria
by Adekanmi Aderemi Daniel & Olaniyan Niyi Oladipo & Efuntade Alani Olusegun - 132-145 Environmental Scanning and Organisational Performance in Unilever Nigeria PLC
by Idris Adegboyega Onikoyi & James Adetunji Odumeru & Wasiu Olamilekan Tajudeen & Callistus Destiny Odeh - 146-162 The Relationship between Organizational Culture, Organizational Commitment and Organizational Performance: A Study of an African Bank in Southern Africa
by Krishna Govender & Sharmane Naidoo - 163-175 Public Sector Governance and Capital Investment Financing: Evidence from Zimbabwe
by Alexander Maune & Ephraim Matanda - 176-186 An Empirical Investigation of Cost-Return Analysis of Roadside Marketing along Major Highways in Osun State, Nigeria
by Adelu O. Adetayo & Emmanuel Oloke & Emmanuel Aderinola Adegun & Sunday Festus Olasupo & Timothy Ayomitunde Aderemi - 187-197 Transactions Transfer Pricing Policies and Performance of Corporate Organizations’ in Nigeria
by Augustine E. Osho & Abdulrahman Shaka - 198-210 Monetary Policy and Financial Performance of Listed Deposit Money Banks in Nigeria
by Festus Oladipupo Olaoye & Niyi Oladipo Olaniyan - 211-231 A Thematic Analysis of The Challenges Faced by SME’s during Uncertain Times in KwaZulu-Natal: A case of DACT Beneficiaries
by Khoza Zanele Maureen & Adeniyi Adeshina Olushola & Ayansola Olatunji Ayandibu
2022, Issue 2(12)
- 7-18 Auditors’ Independence, Audit Tenureship, Firm Characteristics and Audit Quality: Evidence from Nigeria
by David Oziegbe & Ruth Odien - 19-28 Conceptual Boundaries Regarding the Inventory Process in the Accounting System of the Republic of Moldova
by Nicu ?argu & Tatiana Chira - 29-44 Assessment of the Impact of CBN Post COVID-19 Stimulus Packages on the Economic Sustainability of SMEs in the COVID-19 Epic Centers of Nigeria
by Johnson Ifeanyi Okoh & Ada Mac-Ozigbo & Onyemauche Oparaduru John & Timothy Ayomitunde Aderemi - 45-58 The Nexus between Gross Capital Formation and Economic Growth: Evidence from Zimbabwe
by Alexander Maune & Ephraim Matanda - 59-76 Central Bank of Nigeria and Nigerian Economy in the 21st Century
by Osagioduwa Lucky Ogbomo & Ogudo Oakihena Solomon & Oloye Fumilayo - 77-93 Interest Rate and Financial Performance of Listed Deposit Money Banks in Nigeria
by Ali- Momoh Betty Oluwayemisi & Fajuyagbe Bamikole Samson - 94-104 Impact of COVID-19 and Government Imposed Lockdown Restrictions on South African Audit Engagements
by Tadiwanashe Mugabe & Jane Ndlovu & Wayne van Zijl - 105-113 Conceptual Aspects Regarding The Materiality Threshold For Financial Statements As A Whole
by Igor Balan - 114-125 Conceptual Exploration of Foreign Direct Investment Inflow Towards Improving Food Production in Nigeria
by Ifeanyi Mbukanma - 126-137 Effect of Indirect Taxes on Macroeconomic Stability in Nigeria: An Autoregressive Distributed Lag (ARDL) Approach
by Segun Fakunmoju - 138-152 Determinants of Corporate Actual Cash Taxes Paid: A New Insight from Nigeria
by Etumudon Ndidi Asien - 153-164 Evaluating Access to Information, Access to Finances, Firm Competition and Small Medium Enterprise Performance in South Africa
by Thabiso Sthembiso Msomi & Verna Melicent Yearwood & Mbali Portia Msomi - 165-176 Cost Control and Financial Performance: An Empirical Investigation of Selected Quoted Manufacturing Firms in Nigeria
by Ali- Momoh Betty Oluwayemisi & Egbekun Elkanah & Omoolorun Ademola & Omole Olusola Mathe & Aruna Ishola Mamidu - 195-214 Community Stakeholder Structural Perception of Firms’ Environmental Disclosure Level in Nigeria
by Olufolake Afrogha & Mishelle Doorasamy & IR Akintoye & Joseph Olorunfemi Akande - 215-228 Claims Settlement and Risk Attitudes: Evidence from Selected Motor Insurance Policyholders in Lagos State, Nigeria
by Sunday Stephen Ajemunigbohun & Folake Feyisayo Olowokudejo & Mfon Sampson Ukpong - 229-230 The Things We Took for Granted..
by Florian Marcel Nuta
2022, Issue 1(12)
- 7-17 Organizational Justice and Employees’ Job Commitment in Beloxxi Industries Limited Agbara, Ogun State, Nigeria
by Olayinka Yusuf Sholesi & Adeshina Olushola Adeniyi - 18-32 Determinants of Corporate Actual Cash Taxes Paid: A New Insight from Nigeria
by Etumudon Ndidi Asien - 33-44 Direct Tax and Income Redistribution
by Obehioye Usiomon Akogo & Adebukola Adefunke Akadakpo - 45-56 Cash Flow Patterns and Financial Distress Prediction
by Adeyemi Aderin & Otivbo Amede - 57-68 Credit Accessibility and Viability of Small and Medium Enterprises in South Africa
by Thabiso Sthembiso Msomi & Avika Maharaj - 65-75 Entrepreneurial Orientation and Small and Medium Enterprises (SMES) Performance in Lagos State, Nigeria
by Oladele Ayodeji Ilesanmi & Idris Adegboyega Onikoyi & Nafiu Isola Badiru - 80-91 The Impact of Extended Audit Tenure on Auditor Independence: a Case of Robin Pvt Ltd
by Raymond T. Muradzikwa & Ongayi Wadesango & Lovemore Sitsha & Newman Wadesango - 92-108 Relationship between Financial Literacy Variables and Materialism of Millennials in a Selected South Africa Municipality
by Hein Fielies & Ifeanyi Mbukanma - 109-120 Risk Management Committees’ Characteristics and the Financial Performance of Deposit Money Banks (DMBS) in Nigeria
by Wasiu Adebayo Lamidi & Aderemi Olalere Adebayo & Titilope Esther Olorede & Oyesegun Oyekanmi - 121-136 Mylan Fraud: Accounting and Disclosure Considerations
by Devon Baranek - 137-146 Entrepreneurial Success in RM Based on the Development of Business Negotiations
by Laura- Catalina Culipei & Constantin Gîdilica - 147-155 Role And Place of Internal Audit as an Element of the Entity's Management System
by Mirela Moldovan & Angela Deliu - 156-171 Survey of Reserves Reactions to the GDP Per Capita in Ghana
by Benjamin Yeboah & Thomas Adoma-Worae & Michael Yeboah & Ofori Debrah - 172-188 Relationship between Financial Literacy Variables and Materialism of Millennials in a Selected South Africa Municipality
by Hein Fielies & Ifeanyi Mbukanma
2021, Issue 3(11)
- 7-17 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
by Amos Otse - 18-25 Diverse Banking Products as a Tool for Achieving Financial Inclusion
by O. A. Olunuga & O.K Agbesuyi - 26-49 Empirically Investigating the Presence of Positive Accounting Research as the Meta- Theory for Accounting Academics: Further Evidence from Saudi Arabia
by Khalid Al-Adeem - 50-60 Nexus between Financial Accountability or Transparency and Corruption in Parastatals in Zimbabwe
by Wadesango Newman & Nhubu Nomathemba Tinotenda - 61-75 Effect of Budgeting and Financial Awareness on Sustainability of Small and Medium Enterprises in South Africa during the COVID-19 Era
by Thabiso Sthembiso Msomi & Odunayo Magret Olarewaju - 76-83 Would Agricultural Credit Sustain Agricultural Output in Nigeria? An Empirical Perspective
by Ebere Chidinma Edith & Oresanwo Adeniyi Marcus & Omogboye Michael Abayomi & Timothy Ayomitunde Aderemi - 84-99 Determinants of Tax Morale: Cross-Sectional Evidence from Africa
by Joseph Nyamapheni & Zurika Robinson - 100-110 An Analysis of Personal Financial Management Practices Among First-Year Students at the University of Eswatini
by Farai Kwenda & Silungile Sihlongonyane - 111-120 Effects of Audit Committee Diversity on Financial Reporting Quality among Listed Consumer Goods Companies in Nigeria
by Johnson Kolawole Olowookere & Olabode Michael Oyewole & Wasiu Adebayo Lamidi - 121-136 Strategy Formulation and Financial Performance Perceptions and Relationships. The Mediating Role of Strategic Approaches
by Mugove Mashingaidze & More Chinakidzw - 137-149 Impact of Financial Development on Inclusive Growth in Nigeria
by B. L. O. Kazeem - 150-160 Socio-Demographic Variables as Correlate to the Application and Use of Social Media in Informal Sector in Southwest Nigeria: A Gender Perspective
by Taiwo Olabode Kolawole & Oluwole Akinyemi Atere & E. Niyi Akingb & Olugbenga Adeyemi - 161-173 On the Technical Characteristics of Insurance Operations and Financial Performance of Non-life Insurance Companies in Nigeria
by Olufemi Adebowale Abass & Sewhenu Francis Dansu & Yeside Abiodun Oyetayo - 174-181 Impact of Cooperative and Thrift Societies on Small Business Performance in Nigeria
by Michael Ogunmuyiwa
2021, Issue 2(11)
- 7-13 Obstacles to Venture Capital Funding: the South African Entrepreneurs’ Perspective
by Marius Celliers & Chris Schachtebeck & Chuma Diniso - 14-30 Taxes and Income Inequality in Nigeria: Cointegration and Error Correction Mechanisms Evidence from 1980 – 2018
by Omesi Israel & Appah Ebimobowei - 31-43 Disruptive Technologies and Finance Professionals Engagement: Post Covid-19 Survival Signal
by Mary Kehinde Salawu & Tankiso Moloi - 44-56 Tax Compliance Costs and the Use of E-filing by SMMEs
by Alexander Oluka & Bomi Nomlala - 57-69 Corporate Strategy and Non-Financial Performance of Deposit Money Banks in Abeokuta and Ijebu-Ode, Ogun State, Nigeria
by Olatunji Eniola Sule & Edwinah Amah - 70-80 Overconfident CEOs and Corporate Tax Avoidance
by Ofuan James Ilaboya & Edosa Joshua Aronmwan - 81-92 Examining the Quality Performance of Indigenous and Expatriate Contractors in Nigeria: Clients’ Perspective
by Akeem Adunfe Ajayi & Olubola Babalola & Opeyemi Oyeyipo & Adeyemi Anjorin-Ohu - 93-104 Working Capital Management and Performance of Selected Firms Quoted on Nigeria Stock Exchange
by Olamide Olayemi - 116-128 An Exploratory Study On the Usage of Management Accounting Practices among Small and Medium Enterprises in Zimbabwe
by Banele Dlamini & Daniel P. Schutte - 129-147 Factors Affecting Personal Tax Compliance with Sanctions as Moderating Variables (Empirical Study at Primary KPP North Bekasi)
by Sri Mulyati & Hadri Mulya - 148-160 Determinants of Tax Revenue in Upper Middle-Income Group of Countries
by Kunofiwa Tsaurai - 161-175 Intellectual Capital and Firms’ Performance Measures of Listed Non-Financial Companies in Nigeria
by Adesanmi Timothy Adegbayibi - 176-185 Audit Firm Attributes and Independence of Auditors: Evidence from Nigeria’s Listed Manufacturing Companies
by Mubaraq Sanni & Taofeeq Abdulazeez & Mudathir Babatunde - 186-196 Benefits of Domestic Bank Loans to Private Companies in Ghana
by Thomas Adoma-Worae & Samuel Addo-Paintsil & Benjamin Yeboah - 197-212 An Assessment of the Motivational factors and Characteristics of Women Entrepreneurs in the Construction Industry in South Africa
by Evelyn Omayemi Aneke & Evelyn Derera & Mapeto Bomani & Idris Olayiwola Ganiyu - 213-225 Treasury Single Account as a Driver of Sustainability for Public Expenditure in Nigeria
by Dorcas Adebola Babatunde & Omowumi Olanike Oshatimi & Paul Oladunmomi Omilegan - 226-239 Evaluating Government Consumption Expenditure Effect on Current Account in Nigeria
by Ephraim Ugwu & Phillip Nwosa & Christopher Ehinomen - 240-256 International Financial Reporting Standards (IFRS) and Financial Performance of Multinational Companies in Nigeria
by Osho Augustine E. & Olutayo Moyinoluwa Esther & Emmanuel-Adeyefa Olayinka
2021, Issue 1(11)
- 7-18 Environmental Accounting Adoption and Disclosure: Zimbabwe Stock Exchange Listed Companies
by Ivonne Ndlovu & Shewangu Dzomira - 19-26 Developing a Framework for Human Capital Disclosure in Corporate Annual Reports
by Michael Adelowotan - 27-46 Role-Players Affecting Audit Firm Rotation in KwaZulu-Natal
by Yoshin Chetty & Leo Jugjith Deodutt - 47-57 The Graph Theoretical Approach to Bankruptcy Prediction
by Kwangseek Choe & Samy Garas - 58-73 The Implementation Impact of IFRS 16: Leases on JSE Listed Technology and Telecommunication Companies Using a Constructive Capitalisation Model
by Carley Cumming & Harold Galt - 74-82 Integrating Environmental Costs Into Asset Life Cycle Costing and Acquisition Strategy
by Wiston Mbhazima - 83-95 Examining the Factors that Influence Firm Performance in Ghana: A GMM And OLS Approach
by Regina Dodoo & Daniel Tetteh Donkor & Michael Appiah - 96-110 Acquired Financial Knowledge and Attitudes of South African University Students And Their Financial Decisions
by Oloyede Obagbuwa & Joseph Olorunfemi Akande & Dev Tewari - 111-121 Accounting Skills and the Sustainability of Small and Medium Enterprises in South Africa
by Thabiso Sthembiso Msomi & Odunayo Magret Olarewaju - 122-133 Increasing Tourist Arrivals: Do Capital Investment and Government Spending Matter?
by Kafigi Jeje - 134-144 Tax Revenue and Economic Growth in Emerging Markets: Is Financial Development Relevant?
by Kunofiwa Tsaurai - 145-153 Effect of Fraud Management Practices on Non- Financial Performance of Selected Deposit Money Banks in Lagos State, Nigeria
by S. K. Fakunmoju & I. O. Fasola & P. F. Fashagba - 154-162 Evaluation of Environmental Accounting, Financial Reporting and Profitability of Oil and Gas Firms in Nigeria
by Hwerien Rosemary Idamoyibo - 163-172 Forecasting Corporate Green Investment Bonds – An Out of Sample Approach
by Collins Ngwakwe - 173-188 Practical Implementation of Sustainability Accounting: A Research of Two Major Public Listed Companies
by Wanjiru Gachie - 189-206 Impact of Corporate Governance on the Performance of Selected Banks in Nigeria
by Adedeji Elijah Adeyinka & Ajulo Benjamin Olajide - 207-219 Derivatives and Banking Lending Activities: Evidence from South Africa’s Banking Sector
by Collin Chikwira & Rishidaw Balkaran & Veena Parboo Rawjee - 229-236 General Considerations regarding Management Accounting, Costs and their Classification
by Tatiana Chira - 237-250 Impact of Tax Compliance on Standard of Living in Nigeria
by Oladele Rotimi
2020, Issue 3(10)
- 7-22 Trainee Accountants’ Perceptions of the Current State of the Accountancy Profession in South Africa and their Responses Based on the EVLN Model
by Yogesh Brahmbhatt & Jane Ndlovu & Yaeesh Yasseen - 23-33 The Impact of Debt Financing on Financial Performance: Evidence from Retail Firms Listed on the JSE
by Lenny Mamaro & Tsholofelo Legotlo - 51-62 Human Capital Development and Faculty Members’ Contributions
by Ibrahim Olanrewaju Lawal & Vangeli Gamede & Sulaiman Olusegun Atiku - 51-62 Human Capital Development and Faculty Members’ Contributions
by Ibrahim Olanrewaju Lawal & Vangeli Gamede & Sulaiman Olusegun Atiku - 63-76 An Exploratory Review of Oil Price and Economic Growth in Five Oil-Importing Middle-Income Countries in SSA
by Motunrayo Akinsola & Nicholas Odhiambo - 77-87 Reinvestigating Entrepreneurship Financing and Poverty Eradication in Nigeria: Any Difference from the Case of Small and Medium Scale Enterprises?
by Ogunleye Akin George & Aderibigbe Ebenizer Adefisayo & Lucas B. Ojo & Ishola James Aransiola & Aderemi Timothy Ayomitunde - 88-96 The Influence of Government Fiscal Policy on Foreign Direct Investment in Nigerian Economy
by Samson Ogege & Tarila Boloupremo - 97-113 Strategic Agility and Competitive Advantage of Oil and Gas Marketing Companies: The Moderating Effect of Information Technology Capability and Strategic Foresight
by M. A. Arokodare & G. O. Makinde & S. K. Fakunmoju - 114-123 Financial Crisis and Stock Return Volatility of the JSE General Mining Index: GARCH Modelling Approach
by Rugiranka Tony Gaston & Adefemi A. Obalade & Paul-Francois Muzindutsi - 124-133 The Underinvestment Problem and Corporate Derivative Use: Evidence from South African Listed Firms
by Edson Vengesai & Jivorn Reddy & Jhavendran Govender & Amanda Marrie Alison & Minenhle Nkontwane & Tanisha Govender - 134-147 Risk Management as a Tool to Enhance the Sustainability of Fast Moving Consumer Goods SMEs in South Africa
by Oscar Chakabva & Robertson K. Tengeh & Jobo Dubihlela - 148-153 Regional Accounting and Regional Development
by Romeo-Victor Ionescu - 154-165 Effects of Working Capital Management on Profitability in Manufacturing Firms in Nigeria
by Olaniyan Niyi Oladipo & Olufemi Samuel Adegboyo & Dominic Olorunleke Olugbamiye - 166-179 Credit Risk Management and Profitability of Selected Deposit Money Banks in Nigeria: Panel Data Approach
by Festus Oladipupo Olaoye & Samson Bamikole Fajuyagbe
2015, Issue 3
- 5-13 Meaning And Interpretation of Unqualified Opinion of External Auditors: Perceptions of External Auditors and Users of Audited Financial Statements in Nigeria
by Obiamaka NWOBU - 5-13 Meaning And Interpretation of Unqualified Opinion of External Auditors: Perceptions of External Auditors and Users of Audited Financial Statements in Nigeria
by Obiamaka NWOBU - 15-26 A Review of the Causes and Effects of Disparities in Global Financial Performances of Cooperative Societies
by Ikpefan OCHEI AILEMEN & Stephen OJEKA & Edwin M. AGWU & ACHUGAMONU B.U. - 15-26 A Review of the Causes and Effects of Disparities in Global Financial Performances of Cooperative Societies
by Ikpefan OCHEI AILEMEN & Stephen OJEKA & Edwin M. AGWU & ACHUGAMONU B.U. - 27-36 State Institution’s Competence in Exercising the Control Activity
by Mihaela Iuliana DUMITRU - 27-36 State Institution’s Competence in Exercising the Control Activity
by Mihaela Iuliana DUMITRU - 37-48 Access to Finance of SMEs in CEE Countries and Supportive Measures
by Angela ROMAN & Valentina Diana RUSU - 37-48 Access to Finance of SMEs in CEE Countries and Supportive Measures
by Angela ROMAN & Valentina Diana RUSU - 49-59 Actualities in the Cadastral Identification and the Measurement of Real Estate Property
by Cristina Mihaela ONICA & Camelia Madalina ORAC & Stefania PLOSCUTANU & Simona Ana DRULEA - 49-59 Actualities in the Cadastral Identification and the Measurement of Real Estate Property
by Cristina Mihaela ONICA & Camelia Madalina ORAC & Stefania PLOSCUTANU & Simona Ana DRULEA - 61-68 Factors Affecting Current Account in the Balance of Payments of Selected Western Balkan Countries
by Teuta ISMAILI-MUHARREMI - 61-68 Factors Affecting Current Account in the Balance of Payments of Selected Western Balkan Countries
by Teuta ISMAILI-MUHARREMI - 69-74 A Study of Integers Using Software Tools – II
by Catalin Angelo IOAN & Alin Cristian IOAN - 69-74 A Study of Integers Using Software Tools – II
by Catalin Angelo IOAN & Alin Cristian IOAN - 75-84 The Role of Food Companies in Consumer Protection Through the Sustainable Reporting
by Ionel JIANU - 75-84 The Role of Food Companies in Consumer Protection Through the Sustainable Reporting
by Ionel JIANU - 85-94 Macroeconomic Effects of Fiscal Policy Changes in Nigeria
by Olorunfemi Yasiru ALIMI & Olumuyiwa Ganiyu YINUSA & Ishola Rufus AKINTOYE & Olalekan Bashir AWORINDE - 85-94 Macroeconomic Effects of Fiscal Policy Changes in Nigeria
by Olorunfemi Yasiru ALIMI & Olumuyiwa Ganiyu YINUSA & Ishola Rufus AKINTOYE & Olalekan Bashir AWORINDE - 95-96 An essay on sustainable development moral
by Florian Marcel NUTA - 95-96 An essay on sustainable development moral
by Florian Marcel NUTA
2015, Issue 2
- 5-14 Exploring the Difficulties in Internet Banking Usage: The Case of Selected Nigerian Banks
by Mustapha BOJUWON - 5-14 Exploring the Difficulties in Internet Banking Usage: The Case of Selected Nigerian Banks
by Mustapha BOJUWON - 15-37 The Complete Theory of Generalized CES Production Function
by Catalin Angelo IOAN & Gina IOAN - 15-37 The Complete Theory of Generalized CES Production Function
by Catalin Angelo IOAN & Gina IOAN - 38-46 Logistical stock management methods - organizational performance evaluation means
by Gheorghe CHIRU - 38-46 Logistical stock management methods - organizational performance evaluation means
by Gheorghe CHIRU - 47-61 Risky Time Driven Activity Based Costing in a Medical Center: A Development, Implementation and Simulation based Optimization Approach
by Morteza BAGHERPOUR - 47-61 Risky Time Driven Activity Based Costing in a Medical Center: A Development, Implementation and Simulation based Optimization Approach
by Morteza BAGHERPOUR - 62-75 Profiling Small and Medium Family Retailers in the Tshwane Area of Gauteng, South Africa
by Louise VAN SCHEERS - 62-75 Profiling Small and Medium Family Retailers in the Tshwane Area of Gauteng, South Africa
by Louise VAN SCHEERS - 76-85 Management Accounting Practices in the Developing Economies: The Case of Nigeria Listed Companies
by Ezekiel Oluwagbemiga OYEROGBA - 76-85 Management Accounting Practices in the Developing Economies: The Case of Nigeria Listed Companies
by Ezekiel Oluwagbemiga OYEROGBA - 86-95 This paper is a case study that investigates the activities of the Nigerian Tourism Development Corporation (NTDC) in relation to the environmental marketing strategies of hotels in the Nigerian hospitality industry. Specifically, it studies the relationship between resources and capabilities as drivers of the environmental marketing strategy of hotels. Building on the resources-base view, this study explains the drivers and outcomes of environmentally friendly marketing strategies in the Nigeria hotel services. It is a survey research design in which data that were collected from 152 hotels personnel reveals that possessing sufficient physical and financial resources is an instrument towards achieving effective green marketing strategies. Furthermore, the study confirms that there is a significant effect of environmental marketing strategy on the competitive advantage level in the hospitality industry
by B.E.A. Oghojafor & O.A. Ogunkoya - 86-95 This paper is a case study that investigates the activities of the Nigerian Tourism Development Corporation (NTDC) in relation to the environmental marketing strategies of hotels in the Nigerian hospitality industry. Specifically, it studies the relationship between resources and capabilities as drivers of the environmental marketing strategy of hotels. Building on the resources-base view, this study explains the drivers and outcomes of environmentally friendly marketing strategies in the Nigeria hotel services. It is a survey research design in which data that were collected from 152 hotels personnel reveals that possessing sufficient physical and financial resources is an instrument towards achieving effective green marketing strategies. Furthermore, the study confirms that there is a significant effect of environmental marketing strategy on the competitive advantage level in the hospitality industry
by B.E.A. Oghojafor & O.A. Ogunkoya - 96-99 About the Non-Research Methodology ..
by Catalin Angelo IOAN - 96-99 About the Non-Research Methodology ..
by Catalin Angelo IOAN
2015, Issue 1
- 5-9 Coordinates of fiscal policy in times of crisis and their efficiency
by Gina IOAN - 5-9 Coordinates of fiscal policy in times of crisis and their efficiency
by Gina IOAN - 11-18 Selecting Strategic Industries: International Practice
by Ramona Florina POPESCU & Maria Daniela BONDOC - 11-18 Selecting Strategic Industries: International Practice
by Ramona Florina POPESCU & Maria Daniela BONDOC - 19-22 A Study on the VAT Accounting Regime in Romania
by Florian Marcel NUTA & Ecaterina NECSULESCU & Carmen Mihaela CRETU - 19-22 A Study on the VAT Accounting Regime in Romania
by Florian Marcel NUTA & Ecaterina NECSULESCU & Carmen Mihaela CRETU - 23-27 A Study of Continued Fractions Using Software Tools – I
by Catalin Angelo IOAN & Alin Cristian IOAN - 23-27 A Study of Continued Fractions Using Software Tools – I
by Catalin Angelo IOAN & Alin Cristian IOAN - 29-34 Internal Causes of Economic Difficulties for the Companies
by Dan LUPU - 29-34 Internal Causes of Economic Difficulties for the Companies
by Dan LUPU - 35-41 Essay - About rigor, research and teaching in Romanian economy
by Catalin Angelo IOAN - 35-41 Essay - About rigor, research and teaching in Romanian economy
by Catalin Angelo IOAN
2014, Issue 3
- 7-13 The more, the better: life satisfaction in the bitter welfare state
by Andrada DUMBRAVEANU - 7-13 The more, the better: life satisfaction in the bitter welfare state
by Andrada DUMBRAVEANU - 15-19 An analysis of the substitution effect and of revenue effect in the case of the consumer’s theory provided with an Allen utility function
by Catalin Angelo IOAN & Gina IOAN - 15-19 An analysis of the substitution effect and of revenue effect in the case of the consumer’s theory provided with an Allen utility function
by Catalin Angelo IOAN & Gina IOAN - 21-25 Implications on the Profitability of Banking Activity in the Context of the Current Global Financial Crisis
by Bogdan Florin FILIP - 21-25 Implications on the Profitability of Banking Activity in the Context of the Current Global Financial Crisis
by Bogdan Florin FILIP - 27-30 Growth in Time of Crisis: Lessons from Four European Countries
by Luca POLIDORO - 27-30 Growth in Time of Crisis: Lessons from Four European Countries
by Luca POLIDORO - 31-35 Financing of the firm under the impact of the financial crisis. Evidence from CEE countries
by Valentina Diana RUSU - 31-35 Financing of the firm under the impact of the financial crisis. Evidence from CEE countries
by Valentina Diana RUSU - 37-42 Financial Literacy – Conceptual Definition and Proposed Approach for a Measurement Instrument
by Adriana ZAIT & Patricea Elena BERTEA - 37-42 Financial Literacy – Conceptual Definition and Proposed Approach for a Measurement Instrument
by Adriana ZAIT & Patricea Elena BERTEA - 43-46 How could CSR lead to a better management?
by Elena Cerasela SPATARIU & Maria Alina CARATAS - 43-46 How could CSR lead to a better management?
by Elena Cerasela SPATARIU & Maria Alina CARATAS - 47-50 How does assets-liabilities management affects the profitability of banks?
by Ioan TRENCA & Mihail-Ioan COCIUBA - 47-50 How does assets-liabilities management affects the profitability of banks?
by Ioan TRENCA & Mihail-Ioan COCIUBA