Search results
1 – 4 of 4Babajide Oyewo, Mohammad Alta'any, Kolawole Adeyemi ALo and Negroes Tembo Dube
This study aims to investigate four internal (organisational structure, quality of information technology, business strategy and market orientation) and two external (competition…
Abstract
Purpose
This study aims to investigate four internal (organisational structure, quality of information technology, business strategy and market orientation) and two external (competition intensity and perceived environmental uncertainty) contextual factors affecting the use of production planning and control accounting techniques (PPC), as well as the impact of PPC usage on organisational competitiveness.
Design/methodology/approach
Seven major PPC techniques were investigated, namely: attribute costing, lifecycle costing, quality costing, target costing, value-chain costing, activity-based costing and activity-based management. By deploying a multi-informant strategy, a structured questionnaire was used to gather survey data from 129 senior accounting, finance and production personnel of publicly quoted manufacturing companies in Nigeria.
Findings
The results, using structural equation modelling, show that market orientation is the strongest determinant of PPC usage. The inability of competition intensity and perceived environmental uncertainty to notably affect PPC usage suggests that external environmental pressure to use PPC is weak. Although PPC can engender organisational competitiveness, their interactive usage yields optimal results.
Originality/value
The study contributes to knowledge by: (i) presenting evidence that although PPC techniques can engender organisational competitiveness, it is their interactive usage that yields optimal results; (ii) empirically demonstrating that contextual factors influence PPC usage in line with the contingency theory; and (iii) validating the diffusion of innovation theory that organisations will typically deploy PPC techniques because of their relative advantage of improving organisational competitiveness.
Details
Keywords
Samuel Kojo Agyemang, Paschal Ohalehi, Oscar Chijoke Mgbame and Kolawole Alo
This paper aims to explore the contributions that public sector audit through reforms can make in dealing with the issues of occupational fraud in Ghana.
Abstract
Purpose
This paper aims to explore the contributions that public sector audit through reforms can make in dealing with the issues of occupational fraud in Ghana.
Design/methodology/approach
The issues surrounding the Ghana Audit Service (GAS) reports issued to parliament were reviewed using socio-legal methodology. The discussion as well as the theoretical contribution is informed by stakeholder theory.
Findings
The findings show matching of irregularities as reported by regular audit reports to schemes of occupational fraud and abuse as well as how the power to surcharge and disallow would serve as a deterrence mechanism in the fight against occupational fraud.
Practical implications
This paper concludes with discussions on specific requirements including the use of fraud investigators and modern forensic techniques in a collaborative effort with guidelines from the Supreme Audit Institution to minimise fraud.
Originality/value
This study, to the best of the authors’ knowledge, is the first to explore the role of GAS in minimising occupational fraud.
Details
Keywords
Olanrewaju Timothy Dada, Deborah Bunmi Ojo, Adewale Sheyi Popoola, Opeyemi Ayobami Agboba and Temitope Muyiwa Adebara
The purpose of this paper is to examine users’ satisfaction and attachment to beaches along the Atlantic Ocean in Lagos, Nigeria.
Abstract
Purpose
The purpose of this paper is to examine users’ satisfaction and attachment to beaches along the Atlantic Ocean in Lagos, Nigeria.
Design/methodology/approach
This study follows a quantitative research approach. For convenience, data were collected through a systematic random sampling technique, from 682 users in 10 of the 27 beaches in the study area.
Findings
The study revealed that users were overwhelmed by the natural beauty of the beach, the sand that makes sauntering and opportunities to network with other users. The overall results reveal a strong association of users’ reliance (place dependence) and identification with the beaches (place identity). As such, users’ satisfaction, identity with and dependence on the beach environmental attributes were influenced by factors such as uses and activities, comfort and image, sociability and access and linkages.
Research limitations/implications
The study can strengthen the development of design guidelines and social policy for beaches along the Atlantic Ocean, Nigeria. Hence, the view may not be generalizable to other beaches along the Atlantic Ocean with different social, economic, cultural and political settings.
Originality/value
To build meaningful and emotional connections in beaches of developing countries, the paper of this nature is vital as it will aid the development of design guidelines and social policy for beaches through the provision of physical and social features that enhance people-place relationships.
Details
Keywords
Olugbenga Timo Oladinrin and Lekan Damilola Ojo
The detrimental impacts of the construction industry activities, namely, toxicity of cement and concrete to the health of construction workers and the general public, have been…
Abstract
Purpose
The detrimental impacts of the construction industry activities, namely, toxicity of cement and concrete to the health of construction workers and the general public, have been reported in previous studies. Several environmental management measures were put in place by international organisations to reduce these impacts on humans and the entire ecosystem. Sadly, such environmental management measures are not widely embraced in the construction industry of developing countries. This contributes to the poor quality of life of construction stakeholders, amongst other outcomes. Therefore, this study investigated the drivers to facilitate an environmental management system (EMS) in the Nigerian construction industry (NCI).
Design/methodology/approach
questionnaires retrieved from construction professionals in the micro, small, medium and large enterprises were used to conduct both descriptive and inferential statistics, namely, mean score, standard deviation, Kruskal–Wallis H test, post hoc test and factor analysis.
Findings
The analyses show that the drivers of EMS implementation in the NCI could be grouped into intellectual enhancement strategies, documentation and cultural strategies, and motivation and tracking strategies. The study concluded that training and education of relevant stakeholders, tracking compliance levels of organisations and recognising firms acting in compliance with stipulated “environmental” policy are essential. It was recommended that the collaboration of all construction stakeholders be upheld to aid EMS implementation in the NCI.
Originality/value
This paper investigated the drivers of EMS with the opinions of construction professionals in the mainstream of the NCI through survey using to ensure wide coverage of respondents. Investigating the view of construction professionals in the micro, small, medium and large enterprises helped determine possible significant differences. Thus, practical implications of the study were also provided in a systematic manner.
Details