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The demands and expectations from local government councils over the years have been on the increase while delivering the dividend of democracy and good governance at the grassroots continues to dwindle owing to mismanagement and misappropriation of funds. As a result of the above factors, local government administrators are most times unable to meet up with their financial obligations in terms of payment of staff salaries, provision of social services and infrastructural development to the urban and rural dwellers. This has led the public to asking questions on the extent to which local government administrators comply with government financial regulations. It is on this note that this study seeks to determine the extent of compliance with government financial regulations in local government administration. Specifically, the study was carried out to determine: the extent of compliance with financial estimates regulations in local government administration in Enugu State, the extent of compliance with revenue collection procedures in local government administration in Enugu State, extent of compliance with expenditure procedures in local government administration in Enugu State and extent of compliance with financial statement regulation in local government administration in Enugu State. Four research questions and four null hypotheses guided the study. The study adopted a descriptive survey research design and was conducted in the 17 Local Government Areas of Enugu State. The population for the study was 331 financial administrators in local government areas in Enugu State and due to the manageable nature of the population, no sample and sampling technique was conducted. The instrument for data collection was a structured questionnaire titled Compliance with Government Financial Regulations Questionnaire (CGFRQ) which was face-validated by three research experts: two from the Department of Vocational Teacher Education (VTE) and one from Department of Public Administration and Local Government (PALG), all from the University of Nigeria, Nsukka. Cronbach Alpha reliability method was used to determine the internal consistency of the instrument. The result yielded a high coefficient of 0.92. Three hundred and thirty one copies of the questionnaire were administered and retrieved from the respondents by the researcher with the help of three research assistants. The data collected for this study was analyzed using mean to answer the 4 research questions and standard deviation to determine the closeness or otherwise of the responses from the mean while Analysis of Variance (ANOVA) statistics was used to test the 4 null hypotheses at 0.05 level of significance and at 327 degree of freedom with the use of Statistical Package for Social Sciences (SPSS) version 20. The findings of the study showed that financial administrators to a low extent comply with financial estimates regulations; revenue collection procedures, expenditure procedures, and financial statement regulations in local government administration in Enugu State. It was recommended among others that a monitoring body should be put in place by both the state and federal government to sanction all offending officers who would not comply with the estimation procedure stipulated in the Revised Financial Memoranda.
The need to determine the utilization of ratio analysis by civil servants for profitable financial investment decisions before retirement in Ekiti State in order to provide them with the financial information to predetermine expected future dividend in companies that distribute high returns to their investors led to this study. This is because preliminary study revealed that most civil servants in the state are facing the challenge of unprofitable financial investment decisions in companies that distribute low or no return which does not guarantee their future financial security. Hence, the study adopted descriptive survey research design and was carried out in Ekiti State, Nigeria. The population for the study comprised all the 261 civil servants under the Local Government Civil Service Commission (LGCSC) in Ekiti State capital, Ado-Ekiti. A purposive sampling technique was used to select 152 civil servants from grade level seven and above. A 25-item structured questionnaire in four-response options tagged ‘Utilization of Ratio Analysis for Profitable Financial Investment Decisions Questionnaire (URAPFIDQ)’ was used to elicit responses from the respondents with internal consistency of 0.83 reliability coefficient using Cronbach Alpha technique. Five research questions were answered and analyzed using mean. Decision was based on mean limit of numbers for independent analysis of each questionnaire item and a criterion mean of 2.50 for each cluster of the research questions. A t-test statistics was used to test the null hypotheses one to four while chi-square (x2) was used to test the null hypothesis five at 0.05 probability level of significance. The findings of the study revealed that efficiency ratio, liquidity ratio, leverage ratio, profitability ratio and investment ratio were not utilized by civil servants to predetermine expected future dividend for profitable financial investment decisions before retirement in Ekiti State which accounted for low or no return. Finally, constructive recommendations on the utilization of ratio analysis to predetermine expected future dividend for profitable financial investment decisions in companies that can guarantee the financial security of civil servants in Ekiti State and Nigeria at large were made.
Keywords: Utilization, Ratio Analysis, Civil Servants, Profitable Financial investment Decisions, Retirement.
Motivation focuses on encouraging employees to contribute their best, or upgrading their commitment to the goal of the organisation. This study adopted the survey research design. A sample of 117 accounting teachers drawn by cluster sampling technique, from a population of 404, in 289 secondary schools in Egba education zone in Ogun State was used for the study. Four research questions and two null hypotheses tested at 0.05 level of significance guided the study. Questionnaire is the instrument used for data collection. The questionnaire was validated by three experts. The reliability coefficient of the instrument was computed using Cronbach alpha . Mean was used to answer the research questions, while t-test was employed to test the null hypotheses. The study revealed that only three facilities are provided for motivating better performance among accounting teachers to a high extent in Egba education zone. Whereas, nineteen facilities, which represent a large proportion are provided only to a moderate extent. The remaining facilities are provided to a low extent. None of the remuneration packages are provided to a high extent for the purpose of motivating the performance of accounting teachers in Egba education zone of Ogun State. Only five remuneration packages are provided to a moderate extent while seven remuneration packages which represent a larger proportion are provided to a low extent. Only one of the staff training activities is provided, is provided to a moderate extent while the remaining eight are provided to a low extent in Egba education zone of Ogun State. Job security was provided for motivating better performance of accounting teachers in Egba education zone to a moderate extent. Opinion of accounting teachers based on gender significantly differ on few of the items while they have agreement on most of the items. Opinion of public and private secondary school accounting teachers significantly differ on few of the items while they have agreement on most of the items. After pointing out some educational implications of the findings, it was thereafter recommended that the management of secondary schools should ensure that accounting teachers are well motivated by providing the enabling environment for them to discharge their duties. The management of secondary schools should develop a culture of rewarding outstanding performance.
The study was carried out in six Universities in the North East Nigeria. The study was a descriptive survey design and involved a population of 218 female lecturers drawn from six Universities in the North East Nigeria. No sample was drawn for the study as the entire population of 218 was surveyed. The instrument for data collection was face validated by three experts, two from the department of vocational teacher education, University of Nigeria Nsukka and one from the department of technology education Abubakar Tafawa Balewa University Bauchi. The instrument was tested for reliability using the Cronbach Alpha formula and obtained a coefficient of 0.82, 0.81,0.81,0.80,0.81 and 0.82 with the overall reliability coefficient of 0.89. The research questions were answered using Mean while the Null hypotheses were tested using t-test and ANOVA at 0.05 level of significance. The major findings were that low price goods, small size goods, colourful goods, low weight goods, portable goods and branded goods constitute to a high extent, determinants of female lecturers’ impulse buying. It was therefore recommended, among others, that retailers should utilize the findings of the study to develop better strategies to attract significant share of consumers’ impulse purchases. It was also recommended that advertising agents or practitioners should utilize the findings of this study as the focal point in both advertising campaign and production of advertisement materials. Furthermore, it was recommended that impulse buying should be regarded as a recognized marketing concept and normal buying behaviour widely practiced world wide.
This study was embarked upon to determine the effect of cooperative learning method on academic achievement of cost accounting students in colleges of education in Ogun State. The study adopted a 2X2X2 factorial design comprising of two groups (control and experimental) in their intact classes, gender (male and female) and ability level (high and low). Four research questions and four null hypotheses were formulated to guide the study and were tested at 0.05 level of significance. The study was conducted in two colleges of Education in Ogun state using 405 final year cost accounting students as the population. The entire population was studied because it was not too large for the study to manage. Cost accounting achievement test (CAAT) is the instrument used for data collection. The CAAT and the Lesson plans for both control and experimental groups were all validated by three experts. The reliability coefficient of the instrument was computed using cronbach alpha and was found to be 0.97. Mean was used to answer the research questions while Analysis of Covariance (ANCOVA) was employed to test the hypotheses. The result showed that cooperative learning method is more effective than the traditional lecture in the teaching of cost accounting. The study also revealed that gender did not contribute significantly to varying students’ achievement scores and that cooperative learning method significantly improve the achievement of low ability students. After pointing out some educational implications of the findings, it was therefore recommended that cooperative learning method should be adopted in teaching cost accounting among other courses in colleges of education.
The study was conducted to investigate the challenges in using ICT for teaching and learning financial accounting in tertiary institutions in Rivers and Bayelsa States, Nigeria. Five research questions were developed and answered by the study while five null hypotheses were formulated and tested at P≤0.05 level of significance. The study adopted descriptive survey research design and was carried out in Rivers and Bayelsa States. The population for the consisted of all the 76 Business lecturers from three Universities, three Polytechnics and three colleges of education drawn from the two States. Due to the manageable size of the Business lecturers, the entire population of 76 Business lecturers were used for the study; therefore, there was no sampling. The instrument for data collection is a structured 61-item questionnaire. The instrument was validated by three experts. To obtain the reliability of the instrument, Cronbach Alpha reliability method was used and Cronbach alpha coefficient of 0.81 was obtained indicating high reliability of the instrument. Two research assistants were hired and trained to join the researcher for data collection. The researcher collated the retrieved copies of questionnaire for data analysis. The data collected were analysed using mean for answering the research questions while t-test statistics and analysis of variance (ANOVA) were used for testing the null hypotheses at 0.05 level of significance. Based on the data analyzed, the findings of the study revealed that the use of ICT for teaching and learning Financial accounting in tertiary institutions in Rivers and Bayelsa States were challenged by 60 out of the identified 61 challenges. The findings on the hypotheses tested further showed that there is no significant difference in the mean ratings of the responses of the Business lecturers in Universities, Polytechnics and Colleges of Education on the challenges in the use of ICT for teaching and learning Financial accounting in the area. There is significant difference in the mean rating of the responses of male and female staff on the challenges of incompetence of personnel in the use of ICT for teaching and learning financial accounting. Based on these findings, the study recommended among others that the government should make adequate provision for supply of necessary ICT facilities for effective use for instructional delivery in tertiary institutions in the Study area.
This study was carried out to find the determinants of University Students’ response to Safety Instructions on Household (pesticide) Products in Imo and Enugu States. Specifically, it sought to find out the determinants of students response to safety instructions, media for receipt and recognition of safety instruction/messages, students’ message reading and comprehension, students’ message storage and recollection and students’ risk perception of safety instructions. Five research questions and hypotheses guided the study. Descriptive survey research design was used and 72 item statement questionnaire and checklist were used for data collection. The questionnaire and checklist were face validated by three experienced University lecturers. The reliability of the instrument was determined using Cronbach-Alpha reliability formula on the responses of 100 undergraduate students randomly selected from Abia State university, Uturu and it yielded a reliability coefficient of 0.98. The population for the study was 54,960 undergraduate students of the four government owned universities in Imo and Enugu States. Proportionate stratified random sampling was used to select 2,748 respondents representing five percent of the population based on university, faculty, department and programme. Out of 2,748 copies of the questionnaire and checklist administered 2,693 were returned and analysed.. The data collected were analyzed using statistical mean and standard deviation to answer the research questions while the checklist was analysed using frequency and percentage. The null hypotheses were tested using z-test. Based on the analyses of data collected, it was found that obviousness of the injury, belief in the controllability, irreversibility and immediacy of effect and the specification of the desired response were determinants of students response to safety instructions, students’ media for receipt and recognition of safety instructions were determined by direct notification, print media, broadcast media and outdoor media etc; Students reading and comprehension of safety instructions were determined by the use of attractive colours, signal words, layout and length of message and students storage and recollection of safety instructions for response were determined by memory limitation, high recall decay rates limited attention span and familiarity with specific instructions. There is significant difference in the mean response of male and female students based on the z-test analyses. Based on the z approximation; the significance difference is in favour of male university students. It was recommended that direct notification and broadcasting should be most appropriate when presenting instructions/adverts on household products already in circulation, advertisers should consider their audience and their characteristics before choosing media and method of presentation, safety instructions should be brief and explicit and the required action clearly stated. The researcher concluded that students’ response to safety instructions on household (pesticide) products were determined by many factors that influence the media for students’ receipt, recognition, reading and comprehension of safety instructions as well as the student’s risk perception
The study was conducted to identify strategies for improving the teaching of financial accounting in secondary schools in Kogi East Education zone of Kogi State, Nigeria. This was necessitated to address the continuous poor performance of secondary school students in Financial accounting in the study area. Four research questions and four null hypotheses were formulated to guide the study. The study adopted descriptive survey research design. The population for the study consisted of 171 respondents which include 69 Teachers of Financial accounting, 51 Principals and 51 Vice Principals. Due to the manageable size of the population, the entire population was studied; therefore, there was no sampling. The instrument for data collection was a structured 49-item questionnaire titled: Enhancing the Teaching of Financial Accounting Questionnaire (ETFAQ). The instrument was validated by three experts. To determine the reliability of the instrument, Cronbach Alpha reliability method was used in which reliability coefficient of 0.78 was obtained for the instrument. The data collected were analyzed using mean for answering the four research question while analysis of variance (ANOVA) was used to test the null hypotheses at 0.05 level of significance. The findings of the study identified 14 strategies for improving the recruitment of financial accounting teachers, 15 strategies for motivating Financial accounting teachers, 10 strategies for improving the instructional materials and facilities for effective teaching of financial accounting and 10 strategies for improving the capacity of financial accounting teachers for effective teaching in secondary schools. There were no significant differences in the mean ratings of the responses of the respondents on the identified strategies based on their years of working experiences and academic qualification. Based on these findings, the study among others recommended that: only competent and trained teachers of Financial accounting should be allowed to teach students. This is because, by their training and orientation, they are in better positions of stimulating students in developing more career interest and achievement in Financial accounting and that teachers of Financial accounting should be trained in the use of modern and interactive instructional strategies for improved teaching and learning.
This study is designed to determine the challenges and initiatives of secretaries of business organisations in the utilisation of emerging office technologies in Lagos State. The study adopted the survey research design, and a population of 179 secretaries of business organisations was used for the study. Four research questions and two null hypotheses tested at 0.05 level of significance guided the study. A structured questionnaire, Challenges of Emerging Office Technologies and Initiatives of Secretaries of Business Organisations (COEOTISBO), is the instrument used for data collection. The questionnaire was validated by three experts. The reliability coefficient of the instrument was computed by using Cronbach Alpha and found to be 0.76. Simple percentage was used to analyse research question one, while mean and standard deviation were used to analyse questions 2, 3 and 4. T-test was employed to test the null hypotheses. Findings of the study revealed that due to office technology advancement in business organisations, secretaries are faced with some distinctive challenges in executing their diverse job responsibilities which have now necessitated of secretaries to acquire a number of skills, develop certain initiatives and get involved in personnel development programmes in order for them to be proficient and relevant in their different employments.
The major purpose of the study was to determine the extent to which brand associations influence the purchase decision of business students on clothing items in tertiary institutions of Bayelsa State. The study answered four research questions and tested four hypotheses at 0.05 level of significance. The population of the study consisted of 666 students of business both Niger Delta University Wilberforce Island and Isaac Jasper Boro College of Education Sagobama all in Bayelsa State. The sample sized of the study was 250 business students. A structured questionnaire consisting of 38 items was developed and used for data collection. The instrument was face-validated by three experts, two from Niger Delta University while the other was from the University of Nigeria, Nsukka. Cranach Alpha method of establishing reliability was used to determine the internal consistency of the instrument and this yielded a reliability co-efficient of 0.93. A total of 250 copies of the questionnaire was distributed to respondents (students) by the researcher and three instructors who assisted him. The data collected were analyzed using mean score while analysis of variance (ANOVA) was used to test the four null hypotheses at 0.05 level of study revealed that the various types of brand associations like customer benefits, product attributes, product place of origin and price of the produce do influence consumers (students) in their purchase decision on clothing items. Based on the finding of the study and conclusions drawn, the researcher recommended that manufacturers should endeavour to brand their clothing items before introducing them to the market for this will enabled them to properly differentiate, position and segment their clothing product for increased sales. Likewise, consumers (students) should also endeavour to know various types of brand associations which in turn will assist them in making an informed purchase decision on clothing products
The focus of this study was on Influence of performance appraisal on employees’ productivity in Nasarawa State tertiary Institutions. The prime problem that necessitated this study was to determine the extent which performance appraisal help in influencing employees’ productivity in Nasarawa state tertiary institution.' The main purpose of this study was to determine the influence of performance appraisal and employees productivity enhancement in Nasarawa state tertiary institutions. The population of the study was1034 made up of all the teaching staff and management staff for the studied. A sample of 191 respondents was drawn from the population, made up of 15 management staff, 106 male lecturers and 70 female lecturers. The researcher adopted a descriptive survey design. Data were collected with the aid of questionnaire and treated using real limit of the mean values and hypothesis tested using t-test at 0.05 level of significance. Interpretation of finding revealed that staff productivity indicators are influenced by performance appraisal to a very high extent in Nasarawa state tertiary institutions. These staff productivity indicators include: encourages competency based assessment leading to higher output, employees are corrected where they have mistake to increase productivity, satisfied employees help improve productivity, performance appraisal makes an employees more effective. It exposes the strengths and weaknesses of an employees, it suggests methods for improvement in areas where training is required At the end of the study it was recommended that the management of tertiary institutions should develop a culture of rewarding outstanding performance and should set up a result oriented system of conducting performance appraisals.. Specific motivational measures capable of boosting the morale and productivity levels of employees should also be encouraged.
The need to supply sufficient food and fibre to satisfy the ever increasing population is one of the greatest challenges facing government at all levels in Nigeria. To this end, government establish agricultural research institutes, departments, colleges and universities of agriculture to generate and teach farmers, practices and systems meant to boast agricultural production. In spite of the long history of agricultural research and the fast increasing number of agricultural research institutes and colleges/universities of agriculture, coupled with the large volume of information/innovation resulting from enhanced research efforts, agricultural production has remained largely at subsistent level. The innovations generated are either not adopted or inappropriately adopted with severe environmental consequences. This study was carried out to investigate the linkages in agricultural innovation generation and adoption for promotion of environmental quality. Seven research questions were answered while seven related null hypotheses were formulated and tested at 0.05 level of significance. The descriptive survey research design was adopted for the study. Proportionate random and purposive sampling techniques were used to select 329 respondents. A 117 item structured questionnaire developed from the literature reviewed was used to collect data from the respondents. Each of the structured questionnaire items was assigned four response options of strongly agree, agree, disagree and strongly disagree. The questionnaire items were face validated by three experts. The reliability data was collected from 20 respondents outside the area of study and a reliability coefficient of 0.82 was obtained using the cronbach alpha reliability test. The findings revealed poor/weak linkages among agencies involved in agricultural innovation generation and adoption. Fifteen constraints to linkages were identified to include inappropriate government policy, inequality and gap in qualification and salary scale, weak legal and policy framework for linkages, poor attitude and low morale of some agencies, poor logistics support, lack of incentives for linkage activities, lack of trust and confidence among agencies and inadequate well trained personnel in some agencies. Seven strategies for enhancing linkages were identified which include entrenching linkage mandates in policies establishing each agencies, making formal arrangements for linkage activities, organizing orientation on linkage activities, building linkage leadership in administration and promoting joint priority setting, planning, implementation and evaluation of research and training projects among others. The findings also revealed low level of adoption of environment friendly agricultural innovations. Eighteen obstacles to adoption of environment friendly innovations were identified to include high labour requirement, low level of education of farmers, low economic potentials and profitability of environment friendly agricultural practices, lack of clear and reliable information among others, while sixteen measures to promote adoption were identified to include provision of material inputs required for adoption, making application procedures simple and easy, enhancing technical skills and capacity of farmers among others. Based on the findings of the study, it was recommended among others that linkage mandate should be formalized in policies establishing the agencies and massive education and enlightenment of farmers and the general public on the economic potential and profitability of environment friendly agricultural practices should be embarked upon.
The study identified entrepreneurial skills for small scale business required by the Polytechnic Office Technology and Management (OTM) graduates in Northwestern geopolitical zone, Nigeria. Seven research questions were developed and answered by the study while seven null hypotheses were formulated and tested at P≤0.05 level of significance. The study adopted descriptive survey research design and was carried out in Northwestern geopolitical zone of Nigeria. The population of the study consisted of 145 lecturers made up of 95 Office Technology and Management (OTM) lecturers and 50 lecturers from Centre for Entrepreneurship Development (CEDR) in Polytechnics in the area. Due to the manageable size of the population, the entire 145 lecturers were involved in the study; therefore, there was no sampling. The instrument for data collection was a structured 104-item questionnaire titled “Entrepreneurial Skills Questionnaire” (ESQ). The instrument was face-validated by three experts in entrepreneurship education. Two of the validates were from Department of Vocational Teacher Education, University of Nigeria Nsukka (UNN) and one from Centre for Entrepreneurship Development and Research, Kaduna Polytechnic, Kaduna State. The reliability of the instrument was computed using Cronbach Alpha reliability technique in which reliability coefficients of 0.74 was obtained for planning skills; 0.69 for personality traits; 0.76 for administrative management skills, 0.84 for interpersonal management skills; 0.80 for financial records management skills; 0.77 for marketing management skills and 0.77 for information technology skills. The overall coefficient value was 0.79. The data for the study were collected through the help of three research assistants in addition to the researcher. Out of the 145 copies of the questionnaire administered, 141 copies were completely responded to and used for data analysis, representing 97% rate of return. The data collected were analysed using mean for answering the research questions, while t-test statistics, was used for testing the Null hypotheses (Ho) at p≤0.05 level of significance and at 139 degrees of freedom (df). Based on the data analysed, the study found out of the identified 104 entrepreneurial skills14 were very highly required while 90 were highly required by Polytechnics Office Technology and Management (OTM) graduates in Northwestern Nigeria. The null hypotheses tested revealed that there is no significant difference between the mean ratings of the responses of Polytechnics OTM Lecturers and CEDR Lecturers on entrepreneurship skills required by the Polytechnic OTM graduates for managing small scale business. Based on the findings of the study, it was recommended among others that the governments should help package the identified entrepreneurial skills into teachable programmes for training graduates for entrepreneurship development in the Nigerian economy.
This study set out to investigate the relationship between teacher motivation and students’ performance in the Enugu Education Zone of Enugu state, Nigeria. The Enugu Education Zone is one the six Education zones as classified by the State Ministry of Education. The study adopted the survey research design. Stratified random sampling technique was used to select the study sample. To achieve the set objectives, the study applied regression method of data analysis to estimate the effects of teacher motivation on student performance. Findings from the study show that job satisfaction of teachers leads to improved teaching and learning. Motivation of teachers has positive effect on students ‘performance through improved teaching and learning as the log it result shows a coefficient that is greater than]. Also teacher supervision has a great deal of influence on teachers’ commitment to duly. However, only teacher financial motivation is sign Ulcant, while the other variables (experience and teacher training) are statistically in significant. The study recommends that teachers’ salaries and allowances need to be reviewed upwards with prompt payment like other professionals. Professional teachers should be considered more for employment, while teachers should be exposed to regular capacity upgrade programmes as a way of keeping them abreast of developments in their subject areas. The school environment should be made sufficiently stimulating to facilitate learning through the provision of functional school facilities and necessary instructional materials, for education not to witness a bleak future that would have adverse effect on the society. This will make the teachers teach with commitment, demonstrate high morale, productivity and a high sense of professional vista.
The study investigated electronics works competencies required by electronics teachers for effective teaching in technical colleges in Osun and Oyo states. A survey research design was used for the study. A 60-item questionnaire was used as instrument for data collection and three experts validated the instruments. A reliability coefficient of 0.879 was obtained and 49 electronics teachers were used. Four objectives were stated, research questions asked, and hypotheses formulated and tested at a 0.05 level of significance. Mean and standard deviation were used to answer research questions and the t-test statistic was used to test the hypothesis. The findings revealed that electronics teachers in technical colleges required competencies for effective teaching in the soldering and de-soldering techniques, fault and repair diagnosis techniques in television and radio sets, troubleshooting electronic circuits, testing devices and cards with measuring instruments among others and the result of the null hypothesis shows that there is no significant difference between the mean responses of experienced and less experienced electronic teachers in technical colleges on competencies required to teach electronic devices, electronic circuits, radio communication and television system. This study implies that demonstration method is appropriate method of teaching competencies in electronics works in technical colleges and if competencies identified in this study are used by the teachers, it will help the students to be self reliant when they graduate. The researcher offers recommendations that the government should provide in-service training programmes for electronic teachers, adequate materials and tools for electronic teachers and that competencies should not be used for evaluating electronic teacher for layoffs.