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All Journal International Journal of Finance Research Journal of Accounting and Taxation
Oyedokun, Godwin Emmanuel
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Economics, Econometrics & Finance Social Sciences

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Impacts of Firm Internationalization, Green Procurement and Organizational Performance of University College Hospital, Ibadan, Nigeria Oyedokun, Godwin Emmanuel; Garba, Mariam Abiola
International Journal of Finance Research Vol. 3 No. 4 (2022): International Journal of Finance Research
Publisher : Training & Research Institute - Jeramba Ilmu Sukses (TRI-JIS)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/ijfr.v3i4.876

Abstract

The procurement system invariably suffers various forms of malpractices and unethical conduct which includes a high incidence of vested interest, contract inflation, delay in suppliers’ payment, and increased procurement cycle. The review explored impacts of firm internationalization, green procurement and organizational performance of University College Hospital (UCH), Ibadan. Theory considered for this study is the agency theory.  Descriptive and survey design was embraced for the review. The populace in the review contained 158. A stratified sampling technique was used and the strata’s are procurement, stores, payment units (Account), and the different end user’s department. An organized poll was directed. The instrument was approved, and the information assembled was broken down utilizing mean standard deviation, and correlation analysis. Out of the 158 polls directed, 136 were recovered (86% reaction rate). The review discovered that green procurement (mean worth 4.3145), negotiation management (mean worth 4.2581), competitive bidding (mean worth 4.2581) and its correlation co-efficient: (green procurement 0.214, negotiation management 0.737, competitive bidding 0.230) was found to have a positive and significant effect on organizational performance of UCH, Ibadan. The study subsequently inferred that green procurement did not lead to client’s satisfaction. However, green procurement leads to an increase in service quality, product quality, source reduction and waste management. Based on the findings, it is therefore recommended that more financial resources should be made available for the acquisition of substitute products and public awareness on the need to conserve the environment through green procurement.  
Transfer Pricing in the Oil and Gas Industry: Unique Challenges and Considerations Babalola, Wasiu; Oyedokun, Godwin Emmanuel
Journal of Accounting and Taxation Vol. 6 No. 1 (2026): Journal of Accounting and Taxation
Publisher : Training & Research Institute - Jeramba Ilmu Sukses

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47747/jat.v6i1.3248

Abstract

This study critically examines the unique challenges and considerations associated with transfer pricing in the oil and gas industry. The primary aim is to explore the complexities surrounding intercompany transactions, valuation of commodities and intangibles, regulatory frameworks, and the implications of environmental and digital transformations. Employing a socio-legal study relying on qualitative and comparative methods and doctrinal methodology, the paper synthesizes insights from international guidelines (OECD, UN), national regulations, and industry-specific case studies, notably the Chevron-Australia dispute. It reveals that despite the availability of public commodity pricing, pricing intercompany crude oil and gas transfers remains complex due to quality differentials, contract structures, and regional benchmarks. The valuation of intangibles such as proprietary technology and seismic data is further complicated by the lack of comparables and centralized R&D structures. Regulatory divergence across jurisdictions, including formula-based systems like Brazil’s and hybrid models in Nigeria, increases compliance burdens for multinational enterprises (MNEs). Environmental and digital economy factors are also observed to be reshaping transfer pricing strategies, with carbon pricing and data-driven operations requiring new valuation models. The study concludes that a one-size-fits-all approach to transfer pricing is inadequate for the oil and gas sector. Instead, tailored strategies that reflect economic substance, greater adoption of Advance Pricing Agreements (APAs), and the use of technology for local compliance are vital for mitigating disputes, ensuring tax equity, and enhancing transparency in one of the world’s most strategically important industries.
Co-Authors Babalola, Wasiu Garba, Mariam Abiola