Isah Umar Kibiya, Mustapha Usman, Shafi'u Abubakar Kurfi and Kabir Tahir Hamid
This study aims to analyse the level of awareness and knowledge of Islamic accounting among accounting students in the Nigerian universities. Furthermore, the study also compares…
Abstract
Purpose
This study aims to analyse the level of awareness and knowledge of Islamic accounting among accounting students in the Nigerian universities. Furthermore, the study also compares the students’ understanding of Islamic and conventional accounting.
Design/methodology/approach
The study used survey research design through the administration of questionnaire on a sample of university undergraduate and post-graduate accounting students across the north-west region in Nigeria. The data generated for the study was analysed using Cronbach’s alpha, mean, standard deviation and inferential statistics.
Findings
The study found that the accounting students have an adequate awareness and basic knowledge of Islamic accounting as they were able to contrast Islamic accounting from conventional accounting. Also, in their aspiration towards learning Islamic accounting, they agreed that Islamic accounting should be made a compulsory course in accounting curriculum.
Research limitations/implications
This study focusses on north-west region of Nigeria. Hence, data and more in-depth analysis can be further improved by considering a whole country as diverse as Nigeria. Also, only a questionnaire was used by the study. Hence, further studies can use face-to-face interviews to fully extract the awareness and knowledge of the target respondents. Lastly, majority of the respondents are Muslims given the area where the study was conducted, hence, non-Muslims are not properly represented.
Practical implications
Despite its limitations, this study is still of importance in providing insights on both undergraduate and post-graduate students’ level of awareness and knowledge of Islamic accounting. This course is unique as it is different in orientation compared with other existing courses on offer. This paper also provides an invaluable insight, therefore, National University Commission of Nigeria, Islamic institutions and professional bodies like Institute of Chartered Accountants of Nigeria and Association of National Accountants of Nigeria should make continues effort towards promoting the awareness and knowledge of Islamic accounting by properly integrating same into academic and professional curricula and other training and sensitisation programs. In doing so, Islamic accounting subjects could be introduced as independent courses for selection by the student. Courses like Islamic Accounting and Finance, Accounting for Islamic Financial Institutions (IFIs), Accounting for Waqf, Accounting for Zakat, Shariah auditing, Corporate Shariah Governance, Education and Ethics could be introduced across levels to enable students learn more of Islamic accounting.
Social implications
Proper integration of Islamic accounting into academic and professional courses would greatly contribute to the production of experts most importantly ethical and God-fearing accountants for the growth and development of IFIs in Nigeria.
Originality/value
This paper examines Nigerian university undergraduate and post-graduate students’ level of awareness and knowledge of Islamic accounting in the north-west region of Nigeria.
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Usman Musa, Mastura Jaafar and Faraziera Mohd Raslim
This study attempts to examine the factors that influence user intention to adopt e-procurement in the Nigerian public sector.
Abstract
Purpose
This study attempts to examine the factors that influence user intention to adopt e-procurement in the Nigerian public sector.
Design/methodology/approach
A well-structured questionnaire was used to collect primary data from 278 procurement and information technology (IT) departments’ officials of key federal government ministries and agencies. The technology acceptance model (TAM) model was adopted and extended with security-related factors, namely perceived trust and perceived security. A partial least squares-structural equation modelling (PLS-SEM) approach was used to test and validate the model.
Findings
The results indicated that perceived usefulness is the best predictor of users’ intention to adopt e-procurement, followed by perceived security and perceived trust. In contrast, however, perceived ease of use was found to have a significant negative effect on the intention to adopt e-procurement.
Originality/value
This study is among the first in the Nigerian public sector context to evaluate users’ perceptions on e-procurement adoption with the use of a distinctive research model (TAM). The study's findings contribute to a better understanding of the factors influencing the adoption of e-procurement in the Nigerian public sector.
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Rex Asibuodu Ugulu, Andrew Arewa and Stephen Allen
The purpose of this paper is to establish the perception of tradespeople about project-specific constraints (PSCs) influencing construction productivity in Nigeria.
Abstract
Purpose
The purpose of this paper is to establish the perception of tradespeople about project-specific constraints (PSCs) influencing construction productivity in Nigeria.
Design/methodology/approach
Using a qualitative descriptive survey comprising face-to-face semi-structured interviews and a purposive sampling method, views of eight groups of tradespeople and seven project managers on live construction projects in Nigeria were collected. The study used conventional content analysis with the aid of NVivo 12 pro computer software for the analysis.
Findings
The research evaluated the PSCs and their effect on construction productivity of tradespeople. The findings identified five key PSCs, namely: lack of promotions/reward system, unsafe/poor health condition of workers, delay in material availability, inadequate site amenities and an ageing workforce. These results support earlier research on constraints influencing labour productivity, however, the poor health condition of workers and material unavailability appear to be more unique when compared to other previous studies.
Research limitations/implications
The study focussed on the Federal Capital Territory Abuja and the Lagos State of Nigeria. It provides insight into the PSCs influencing the productivity of tradespeople in the Nigerian construction industry. Further research to identify the PSCs in depth, in the Eastern part of Nigeria is necessary.
Practical implications
The PSCs influencing tradespeople’s productivity was identified. The level of the relative impact of the PSCs is expected to guide the project team in addressing the PSCs in a method that is cost effective.
Originality/value
This study is original research that has underlined some areas of improvement in construction project performance.
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Usman Adekunle Ojedokun, Olufikayo K. Oyelade, Adebimpe A. Adenugba and Olajide O. Akanji
Banditry is a major social problem in Nigeria that has over time defied series of intervention measures introduced by the federal and state governments to address it. Therefore…
Abstract
Purpose
Banditry is a major social problem in Nigeria that has over time defied series of intervention measures introduced by the federal and state governments to address it. Therefore, this study aims to investigate the counter-banditry strategies of the affected communities in Oyo State, Nigeria.
Design/methodology/approach
The research was exploratory and cross-sectional in design. Situational criminal prevention theory was used as conceptual guide. Data were elicited from community leaders, community members and local security guards using in-depth interview, key-informant interview and focus group discussion methods.
Findings
The results showed that communities affected by banditry problem were adopting different internal and external interventions to combat the criminal act. Although the counter-banditry strategies of the affected communities have brought about a reduction in the occurrence of the criminal act, the problem is yet to be totally eliminated as people still get victimised.
Originality/value
This research expanded the frontiers of knowledge by focusing on the counter-banditry strategies of the communities affected by the problem of banditry and also suggested relevant practical steps that can be taken to further strengthen the existing security architectures in such locations.
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Idris Abdullahi Abdulqadir, Bello Malam Sa'idu, Ibrahim Muhammad Adam, Fatima Binta Haruna, Mustapha Adamu Zubairu and Maimunatu Aboki
This article investigates the dynamic implication of healthcare expenditure on economic growth in the selected ten Sub-Saharan African countries over the period 2000–2018.
Abstract
Purpose
This article investigates the dynamic implication of healthcare expenditure on economic growth in the selected ten Sub-Saharan African countries over the period 2000–2018.
Design/methodology/approach
The study methodology included dynamic heterogenous panel, using mean group and pooled mean group estimators. The investigation of the healthcare expenditure and economic growth nexus was achieved while controlling the effects of investment, savings, labor force and life expectancy via interaction terms.
Findings
The results from linear healthcare expenditure have a significant positive impact on economic growth, while the nonlinear estimates through the interaction terms between healthcare expenditure and investment have a negative statistically significant impact on growth. The marginal effect of healthcare expenditure evaluated at the minimum and maximum level of investment is positive, suggesting the impact of health expenditure on growth does not vary with the level of investments. This result responds to the primary objective of the article.
Research limitations/implications
In policy terms, the impact of investment on healthcare is essential to addressing future health crises. The impact of coronavirus disease 2019 (COVID-19) can never be separated from the shortages or low prioritization of health against other sectors of the economy. The article also provides an insight to policymakers on the demand for policy reform that will boost and make the health sector attractive to both domestic and foreign direct investment.
Originality/value
Given the vulnerability of SSA to the health crisis, there are limited studies to examine this phenomenon and first to address the needed investment priorities to the health sector infrastructure in SSA.
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Muhammad Anwar Fathoni, Ahmad Rodoni, Mohammad Nur Rianto Al Arif and Nur Hidayah
The fact that Islamic banking in Indonesia held only a 7% market share in 2023 is ironic, considering that Indonesia has the largest Muslim population in the world. Beyond…
Abstract
Purpose
The fact that Islamic banking in Indonesia held only a 7% market share in 2023 is ironic, considering that Indonesia has the largest Muslim population in the world. Beyond differences in ethnicity, race and religious understanding, Indonesia’s sociopolitical diversity also presents an intriguing study area about consumer decisions to use financial services. This study aims to investigate the influence of sociopolitical identity on attitudes and intentions to participate in Islamic banking in Indonesia using the theory of reasoned action as a basis.
Design/methodology/approach
This study used SEM-PLS to investigate the intention to participate in Islamic banking among Muslim communities in Indonesia. Its focus on prediction and theory building aligns perfectly with the objectives of this study, making it the most appropriate methodological choice. The sample used in this study comprised 343 respondents. The structural model was used to test the relationship between intention to participate in Islamic banking and religiosity, subjective norms, attitudes and sociopolitical identity, with reputation as mediation.
Findings
This study found that three variables significantly affect the intention to participate in Islamic banks: attitude (AT), reputation (RP) and subjective norms (SN). Sociopolitical identity (SP) and religiosity (RE) do not have a direct effect. However, sociopolitical identity (SP), attitudes (AT) and religiosity (RE) have been proven to have an indirect impact through reputation (RP) as mediation, and only subjective norms (SN) have not.
Practical implications
This study implies that Islamic banking needs to consider non-marketing aspects because, based on its findings, non-marketing factors such as sociopolitical identity and religiosity have been proven to influence the intention to participate in Islamic banking in Indonesia.
Originality/value
This study’s respondents were two Muslim communities in Indonesia with the largest mass and assets, namely, Nahdhatul Ulama and Muhammadiyah. The inclusion of non-marketing aspects, such as sociopolitical identity, in the research model added value, which is still rarely researched.
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Babajide Oyewo, Vincent Tawiah and Abdulrasheed Zakari
This chapter investigates the relevance of sustainability accounting practice (SAP) in the actualisation of the United Nations (UN) sustainable development goals (SDGs) 2030…
Abstract
This chapter investigates the relevance of sustainability accounting practice (SAP) in the actualisation of the United Nations (UN) sustainable development goals (SDGs) 2030. Whilst the SDGs appear general, broad and far-reaching, the sustainable development agenda (SDA) impliedly places responsibilities on member nations to evolve strategies that will ensure the achievement of the SDGs in their respective countries in accordance with national circumstances and peculiar challenges. This brings to bear the need to consider measures to translate the SDGs to realities, especially in developing countries. We use a structured questionnaire to collect data on the application of SAP from publicly listed manufacturing companies in Nigeria. Secondary data on economic performance were obtained from the annual reports of companies for 5 years (2014–2018). Structural Equation Modelling and Mann-Whitney test were applied to analyse data. Result suggests that whilst the implementation level of SAP by companies is generally moderate, internalities/‘pull factors’ such as market orientation and deliberate strategy formulation significantly determine the sophistication level of SAP. The insignificant effect of the externalities/‘push factors’ (i.e. environmental uncertainty, structure of ownership and control, and intensity of competition) on SAP suggests that external pressure on companies to implement sustainability initiatives is weak. We also find that extensive usage of SAP can sustain economic performance in the long run. The chapter provides empirical evidence that manufacturing companies extensively implementing SATs can sustain economic performance and would likely have enough economic resources to implement some initiatives that are fundamental to the actualisation of the SDGs 2030. The chapter contributes to the sparse literature on sustainability practice in developing countries, and incrementally adds to knowledge on the factors driving SAP in a jurisdiction characterised by lax regulatory framework and weak institutional apparatus on sustainability. As evident in our findings, SAP engenders sustainable economic performance.
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ShabbirHusain R.V., Balamurugan Annamalai and Shabana Chandrasekaran
This study aims to conduct a systematic literature review on consumer behavior (CB) in Islamic banking (IB), encompassing an overview of researched contexts and topics…
Abstract
Purpose
This study aims to conduct a systematic literature review on consumer behavior (CB) in Islamic banking (IB), encompassing an overview of researched contexts and topics, identifying literature gaps and proposing a comprehensive future research agenda.
Design/methodology/approach
By using bibliometric citation and content analysis, this study investigates 135 documents sourced from Scopus indexed publications.
Findings
This study delves into the growing field of CB in IB, offering a comprehensive understanding that encompasses influential journals, theories, research context, characteristics and methods used in IB research.
Originality/value
To the best of the authors’ knowledge, this study is the first to provide a comprehensive review of CB studies in the IB domain detailing research topics, prevailing theories, research settings, important variables and research methods.
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Philip Kofi Adom, Dosse Mawussi Djahini-Afawoubo, Saidi Atanda Mustapha, Stephane Gandjon Fankem and Nghargbu Rifkatu
The agriculture sector in Africa is a major employer, but production levels have fallen short of demand. To match future demand, public investment in research and development…
Abstract
Purpose
The agriculture sector in Africa is a major employer, but production levels have fallen short of demand. To match future demand, public investment in research and development (R&D) is required. The purpose of this paper is to investigate how foreign direct investments (FDIs) moderate the effects of public R&D on Africa’s agricultural production.
Design/methodology/approach
This study estimates an unbalanced panel fixed effect model that consists of 28 African countries covering the period 1980–2014.
Findings
Public R&D increases production in the agriculture sector, however, the effects reverse after ten years. Though FDIs have direct positive effects on production, indirectly, it reduces the productivity potential of public R&D due to the possible dependency syndrome associated with FDIs. Traditional inputs like land, capital, and labour and good political institutions positively drive production, but adverse changes in the weather reduce production.
Practical implications
There should be a frequent update of R&D and improvement in maintenance culture. FDIs should be seen as complementary efforts, and not as substitute efforts to domestic investment efforts in R&D.
Originality/value
Insufficient domestic investment has increased the dependence on FDIs. In this regard, FDIs effect on production could be tricky since it increases the volatility in agricultural R&D. This paper contributes to the literature by examining how FDIs moderate the effects of public R&D on output.
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The issue that revolves around corporate governance and corporate environmental reporting (CER) has always been an essential element deliberated upon globally. A good corporate…
Abstract
Purpose
The issue that revolves around corporate governance and corporate environmental reporting (CER) has always been an essential element deliberated upon globally. A good corporate governance mechanism instills an investor’s confidence and ensures a transparent process that facilitates more disclosures and quality reporting. Precisely, the purpose of this paper is to investigate the relationship between corporate governance variables, namely, board size, board independence, board meeting (BM), risk management committee composition and CER in Nigeria. This study utilized the data obtained from the annual reports of 24 non-financial public listed companies in the Nigeria Stock Exchange comprising three sectors, namely, industrial goods, natural resources and oil & gas for the period of 2011–2015. The model of this study is theoretically based on agency theory. In analyzing data, this study utilized panel data analysis. Based on the Hausman test, the random effect model was used to examine the effect of predictors on CER. The result indicates a positive significant relationship between board independence and CER. Similarly, a positive significant relationship between BM and CER is revealed in the study. However, there is no significant relationship between other hypothesis variables and CER. Finally, the study provides suggestions for future research and several recommendations for regulators, government and accounting professional bodies.
Design/methodology/approach
The data was analysed using statistics.
Findings
The result indicates a positive significant relationship between board independence and CER. Similarly, a positive significant relationship between BM and CER is revealed in the study. However, there is no significant relationship between other hypothesis variables and CER.
Originality/value
There are no prior studies linking risk management committee with CER.