Ogbaini, Aliu Clement
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The Role of Forensic Accounting in Fraud Detection and Prevention in Nigerian Public Sector: A Case Study of Lagos, Nigeria Ogbaini, Aliu Clement; Akpor, Afam Augustine; Oboh, Ransome; Oputa, John Edewor; Marvis, Vine Bello
Pedagogik: Jurnal Pendidikan Vol. 19 No. 1 (2024): Pedagogik: Jurnal Pendidikan
Publisher : Institute For Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/pedagogik.v19i1.7005

Abstract

This study investigated the role of forensic accounting in fraud detection and prevention in the Nigerian Public Sector, Lagos State Government was used as a case study. The study aimed to assess the impact of forensic accounting on fraud detection and prevention in the Lagos State Government and recommend strategies for fraud prevention in the Nigerian Public Sector. A sample of 60 Certified Accountants was selected using purposive sampling techniques and secondary data from past financial statements. The findings were analyzed using frequency distribution tables, simple percentages and chi-square statistical formula. The findings of this study revealed that the Lagos State Government uses forensics minimally in its operations, with no forensic accounting department and no management training on forensic fraud prevention. The study calls for the government to go beyond annual and periodic audits and employ forensic accountants' services to regularly review all major financial transactions. There should be a separate office for forensic accountants at all government levels in Nigeria and regular management training on forensic fraud detection and prevention.
AN ASSESSMENT ON CONFLICT MANAGEMENT STRATEGIES IN ORGANIZATIONAL PERFORMANCE: A CASE STUDY OF A SELECTED MANUFACTURING COMPANY IN ABUJA, NIGERIA Oriko, Sylvanus Ekonesie; Dankogi, Muhammed Ismaila; Ogbaini, Aliu Clement
Bitnet: Jurnal Pendidikan Teknologi Informasi Vol. 9 No. 2 (2024): Bitnet: Jurnal Pendidikan Teknologi Informasi
Publisher : Institute for Research and Community Services Universitas Muhammadiyah Palangkaraya

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33084/bitnet.v9i2.7765

Abstract

This study examines the impact of conflict management strategies on the attainment of organizational goals in selected manufacturing companies in Abuja. The study adopted a descriptive research design with two research questions raised and two research hypotheses. The study investigates conflict management strategies in nine manufacturing companies in Abuja, including 7up Bottling, Coca-Cola, Nigerian Breweries, Glasco Plastic Company, Ero Table Water, Alpha Ceramics and Aslo Glass. The research aims to establish the relationship between management strategies and organizational goal attainment. The study has limitations, such as its focus on a few selected firms and the small sample size, which may limit the generalizability of the findings. Data were generated through the use of a validated structured questionnaire. Descriptive and inferential statistics were employed to analyze data collected from the respondents. The study used Spearman correlation analysis as a methodology tool. The results showed a significant positive relationship between conflict management strategies (collective bargaining, compromise, and accommodation) and organizational goal attainment. Non-integrative strategies (competition, domination and avoidance) had a negative effect. Collective bargaining strategy had the highest positive correlation with goal attainment. The study recommends an inclusive and collaborative conflict management strategy, involving unions in strategic decisions, to avoid conflict insurrection. Conflict is unavoidable in organizations and can affect goal attainment depending on the chosen conflict management strategies.