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All Journal Journal of Contemporary Accounting CSID Journal of Infrastructure Development (CSID-JID)
Ibrahim, Kabir
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Civil Engineering, Building, Construction & Architecture Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Engineering Social Sciences

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Sustainable Building Users Satisfaction: Evidence From University Building In Yola-Nigeria Lelle, Hyluwa; Jimoh, Richard; Oyewobi, Luqman; Bilau, Abdulquadir; Ibrahim, Kabir
CSID Journal of Infrastructure Development Vol 3, No 1 (2020)
Publisher : Universitas Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.32783/csid-jid.v3i1.82

Abstract

The quest for sustainable development has placed universities in the central role of sustainability in teaching, research, and application of sustainable principles in the development of their assets. To this end, there was the development of sustainable designs and structures out of many shipping containers within the University environment based in Yola-Nigeria. This study evaluated the satisfaction and comfort of users of the administrative office building through post-occupancy evaluation. The Building Use Studies (BUS) method was adopted to evaluate the performance of the buildings. Data obtained were analysed using the descriptive method of analysis of the BUS survey. Findings show that some sustainable features necessary to ensure the performance of the building, provide comfort and enhance workers’ productivity are entrenched in the buildings. All the requisite variables necessary to ensure satisfaction and comfort of the occupants/users of the Buildings are within or above the established benchmark. The lack of personal control of some key variables such as thermal comfort in the physical surrounding is noted to affect some users.
Determinants of accounting information system adoption by Small and Medium Enterprises (SMEs) in Kano Metropolis Rabiu, Naja’atu Bala; Salihu, Maimuna; Maigoshi , Zaharaddeen; Ibrahim, Kabir
Journal of Contemporary Accounting Volume 7 Issue 2, 2025
Publisher : Master in Accounting Program, Faculty of Business & Economics, Universitas Islam Indonesia, Yogyakarta, Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.20885/jca.vol7.iss2.art3

Abstract

This study examined the determinants of Accounting Information System (AIS) adoption by Small and Medium Enterprises (SMEs) in Kano Metropolis, Nigeria. The adoption of AIS is increasingly viewed as a strategic imperative, particularly in light of the goals outlined in the Nigeria Vision 2030 agenda, as SMEs form the backbone of the Nigerian economy. The study was conducted in Kano Metropolis, with data collected from 297 responses and analyzed using Smart PLS 4.0. The results showed that hypothesis one was supported, while hypotheses two, three, and four were rejected. The findings indicate that facilitating conditions, performance expectancy, and social influence are significant determinants of AIS adoption among SMEs in Kano Metropolis. This suggests that SMEs are more likely to adopt AIS when they perceive the system as beneficial to business performance, have the necessary resources and support, and receive encouragement from influential individuals or groups within their networks. Beyond these results, the originality of this study lies in its application of the full UTAUT framework with PLS-SEM in the Nigerian SME context—a methodological approach not commonly employed in earlier Nigerian studies. Based on these findings, the study recommends that SME owners and managers in Kano Metropolis invest in staff training and digital literacy programs to strengthen their capacity to effectively utilize AIS tools. By fostering a culture of innovation and technological openness, SMEs in Kano can improve financial accuracy, enhance decision-making, and align their operations with Nigeria’s broader digital economy goals under Vision 2030.
Co-Authors Bilau, Abdulquadir Jimoh, Richard Lelle, Hyluwa Maigoshi , Zaharaddeen Oyewobi, Luqman Rabiu, Naja’atu Bala Salihu, Maimuna