Corporate Governance

LEAN ACCOUNTING PRACTICES AND OPERATIONAL EFFICIENCY OF SELECTED MANUFACTURING FIRMS IN NIGERIA

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Authors Innocent Chukwuebuka NnubiaDepartment of Accountancy,Nnamdi Azikiwe University, Awka.ic.nnubia@unizik.edu.ng Awogwo Ogechukwu BridgetDepartment of Accountancy,Nnamdi Azikiwe University, Awka Cheche Kalu ChecheDepartment of Accountancy,Nnamdi Azikiwe University, Awka Abstract This study examines the impact of lean accounting practices onthe operational efficiency of selected manufacturing firms inNigeria, addressing a critical empirical gap in the application ofValue Stream Costing (VSC), […]

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ART AND COLONIAL INFLUENCE:TRANSFORMATIONS IN FANTE ASAFO FLAGS OF SOUTHERN GHANA

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Abstract Art has over the years, remained an integral part ofAfrican society, deeply connected to people’s beliefs,ways of life, religion, socio-cultural values, economicsystems, and political structures. African societies arebonded with their art, which serves as a medium ofexpression, worship, and cultural identity. However, thearrival of Europeans—particularly along the coastalregions of southern Ghana—exerted a significantinfluence on

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INDIGENEOUS LANGUAGE AS A TOOL FOR PRESERVATION OF OUR CULTURAL HERITAGE IN NIGERIA

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Abstract This study explores the role of indigenouslanguages in preserving Nigeria’s rich and diversecultural heritage, applying an integrated theoreticalframework that combines Linguistic Ecology(Skutnabb-Kangas & Phillipson, 2017) and theDigital Language Vitality perspective (Túbọ̀sún,2023). Linguistic Ecology emphasizes theinterdependence between languages, cultures, andtheir sociopolitical environments, asserting thatindigenous languages are crucial ecosystems for thetransmission of identity, values, oral traditions,

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EDUCATION CORPORATE SOCIAL RESPONSIBILITY COST, AND THE FINANCIAL PERFORMANCE OF DEPOSITE MONEY BANKS IN NIGERIA.

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Abstract This study investigated the effect of education corporate social responsibility cost on theperformance of deposit money banks (DMBs) in Nigeria from 2015 to 2024. Performance whichthe dependent variable was proxied by return on total asset (ROTA) and return on equity (ROE).The independent variable education CSR cost was proxied by education development cost(EDC). The time

EDUCATION CORPORATE SOCIAL RESPONSIBILITY COST, AND THE FINANCIAL PERFORMANCE OF DEPOSITE MONEY BANKS IN NIGERIA. Read More »

KNOWLEDGE AND APPLICATION OF FACEBOOK COMMUNITY STANDARDS AMONG YOUNG ADULTS IN UGEP, CROSS RIVER STATE, NIGERIA

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Abstract Many Nigerian young adults are using Facebook as a channel of social interactions and for dissemination of cherished messages. This message includes wide range of communication contents which include, but not limited, to text messages, pictures, drawings, video clips and cartoons. To become a Facebook user, one has to open an account with the

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