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Abalaka, J.N

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Author-ID : 8294071

Humanities Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Languange, Linguistic, Communication & Media Law, Crime, Criminology & Criminal Justice Social Sciences

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Strategies and Methodologies in Nigerian Msmes Investment Decision Making and its Impact on Financial Reporting Abalaka, J.N; Sulaiman T.H; Ajiteru,S.A.R
International Journal of Economics, Management and Accounting Vol. 2 No. 2 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i2.588

This study looks at the options and issues surrounding financial reporting in Nigerian small and medium-sized businesses (SMEs). The purpose of the study was to identify the difficulties that Small & Medium Businesses (SMEs) in implementing efficient financial accounting reporting in Nigeria, as well as to determine the extent to which insufficient accounting records in SMEs in Nigeria are caused by subpar credit facilities. Data were gathered using the survey method, time series data, and the CBN statistical bulletin and questionnaire. A straightforward percentage table was used to assess the generated data. Inadequate accounting books and records, manpower, accounting system, and failure to conduct transactions through the banking system are the main obstacles that SMEs face when preparing and presenting financial reports, according to the study. The report suggests, among other things, that the two primary organizations in Nigeria, ICAN and ANAN, should support professional accountants as they are the only ones who can maintain appropriate books of accounts and prepare financial records its members to provide SMEs in Nigeria with free expert services.

Nigerian Public Sector Governance Costs in the Era of President Muhammadu Buhari : an Administrative Perspective. Ajiteru,S.A.R; Sulaiman T.H; Abalaka, J.N
Digital Innovation : International Journal of Management Vol. 2 No. 2 (2025): Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v2i2.289

The declaration by President Muhammadu Buhari that he is willing to reduce the rising expenses of managing public affairs is a major surprise. Newspapers everywhere have stated that he will face the confront the problem head-on by reforming numerous government agencies, merging others, and dismantling others. We are still figuring out the specifics. The only information that has been made public thus far is that the plan's first casualties will be the Universal Tertiary Matriculation Examination, the National Examinations Council, and the National Poverty Eradication Programme. It is evident from the announced strategy that the president and his officials either do not understand the seriousness of the issue or are once again manipulating a terrible sickness that is plaguing the nation. In what way would eliminating NECO and instructing WAEC to take on the personnel reduce costs? Or how would renaming NAPP contribute to improving governance value? How does he make sure that each and every Kobo that goes into counted national treasuries? What steps is he taking to guarantee that public policy is geared toward reducing people's suffering? The cost of governance during Jonathan's administration is examined in this study. It examines the cost of government from a thematic perspective, emphasizing its main points with specific examples. According to the paper's conclusion, the so-called clause of "senior ministers and junior or ministers of state" has led to the current unhealthy rivalry and widespread bitterness, but it has also resulted in needless waste of public funds in the payment of entitlements due to over-bloated administrative costs.

Strategies Ways Of the Office Of the Accountant General Of the Federation's Perspective On the Methods Of Forensic Accounting, Fraud Detection, and Control in Federal Capital Territory Nigeria. Sulaiman, T.H; Ajiteru, S.A.R; Abalaka, J.N
International Journal of Economics, Commerce, and Management Vol. 2 No. 2 (2025): April : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i2.583

This research empirically investigates the important distinction between fraud identification and forensic accounting in the Nigerian public sector. The study utilized a research survey design with a sample size of 100 respondents, including accountants and auditors from four ministries selected from the Federal Capital Territory (FCT) of Abuja, Nigeria. The primary statistical method employed to test the hypotheses was Analysis of Variance (ANOVA). The research found that forensic accounting is an effective tool in detecting fraud within the Nigerian public sector. It was also revealed that there is a strong correlation between forensic accounting and litigation support services, which play a crucial role in Nigerian courts in handling fraud cases. Additionally, the study highlights the role of forensic accounting in preventing fraudulent activities by enhancing transparency and accountability. Based on the findings, the study recommends that the public sector adopts a robust and transparent accounting system that ensures effectiveness in fraud detection and prevention. Furthermore, there is a need for continuous improvement in the internal control systems within government agencies to detect and prevent fraudulent behavior proactively. The research also stresses the importance of public sector officials embracing core values such as integrity, objectivity, fairness, and accountability in their operations. Finally, it is crucial for forensic accountants to receive specialized training in forensic accounting techniques and procedures to better detect and resolve fraud cases in the public sector. These actions will contribute to reducing fraud levels and improving the overall governance of Nigeria’s public sector.

Talent Management and Public Sector Performance From the Perspective Of Federal Capital Territory (FCT) Abuja: An Evaluation Of The Ministry Of Education's Personnel Recruitment and Retention Strategies in Nigeria. Ajiteru, S.A.R; Sulaiman, T.H; Abalaka, J.N
International Journal of Economics, Commerce, and Management Vol. 2 No. 2 (2025): April : International Journal of Economics, Commerce, and Management
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijecm.v2i2.586

The purpose of the Federal Capital Territory (FCT) of Abuja is to implement government directives in order to achieve national development goals. To accomplish this, recruitment and retention strategies in the civil service (CS) play a crucial role in providing the human resources needed. This study empirically investigates the recruitment and retention strategies applied in the FCT. The study utilized a survey method by distributing questionnaires to civil servants and conducting structured interviews to collect the necessary data to achieve the research objectives. To analyze the collected data, the study used the chi-square analytical technique. The findings reveal that the recruitment strategy in the CS is based on a combination of political and merit-based factors. Regarding employee retention, the study found that the CS has implemented relatively effective incentives to retain its workforce. However, while these incentives are sufficient for short-term retention, they are inadequate to retain skilled employees compared to the incentives offered by private companies. The recommendations from this study suggest that, in order to maintain a skilled workforce and enhance performance, the CS must implement more competitive incentives that are comparable to those offered by the private sector in order to attract and retain the best talent in the long run.

Approaches to Methodology Used For the Prospects and Difficulties Of Treating a Sin-gle Account in a Developing Country: Nigeria's Economic Growth and Development. Ajiteru, S.A.R; Sulaiman, T.H; Abalaka, J.N
International Journal of Economics, Management and Accounting Vol. 2 No. 2 (2025): International Journal of Economics, Management and Accounting
Publisher : Asosiasi Riset Ekonomi dan Akuntansi Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/ijema.v2i2.587

This study explores the potential and challenges of the Treasury Single Account (TSA), which the cur-rent government of Nigeria has recently fully implemented to drive economic growth and development. The government aims to close gaps and plug leaks in government funds while ensuring a robust finan-cial management system to guarantee transparency and efficiency in the administration of public fi-nancial resources. The paper provides a conceptual understanding of TSA and discusses its anticipated benefits to Nigeria’s economy, particularly in the context of financial management and control. Key benefits include reducing the cost of government borrowing, ensuring optimal utilization of govern-ment financial resources, and consolidating various government accounts into one unified account. The study also examines the structure of the TSA system and its various accounts, including the TSA pri-mary account. In addition, the paper highlights the goals of the TSA, such as improving accountability and reducing corruption. After discussing the potential and challenges associated with implementing the TSA, the study concludes that political will, integrity, and commitment are crucial for overcoming these challenges. Successful implementation of the TSA system requires addressing identified obstacles to realize the anticipated benefits, which would significantly enhance the efficiency of financial man-agement in Nigeria.

Impact Of Conflict Management On a Nigerian Public Sector Organization: The Performance Of Specific Employees in Kogi State. Abalaka, J.N; Ajiteru, S.A.R; Sulaiman, T.H
Digital Innovation : International Journal of Management Vol. 2 No. 2 (2025): Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v2i2.290

This study looked into how employees' performance in a Kogi State public sector organization was affected by conflict management. The survey research design was used in this investigation. There were 100 responders in all were chosen for the study by the use of stratified sampling. A survey was employed to gather primary data. Descriptive statistics were used to assess the acquired data. Regression analysis and the correlation coefficient were used to examine the hypotheses. The results showed that an organization's conflict management system affects employee performance inside the company and that successful conflict management improves employee performance within the organization. In order to foster a positive work environment and ensure that there is effective communication between all employee categories within the organization, it was suggested that the organization start training and retraining its staff in conflict management. As a result, there will be less conflicts within the company.

Methods to Assess How Corporate Social Responsibility Affects Organizational Performance: a Nigerian Perspective On Firms' Profitability Sulaiman, T.H; Abalaka, J.N; Ajiteru, S.AR
Digital Innovation : International Journal of Management Vol. 2 No. 2 (2025): Digital Innovation : International Journal of Management
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/digitalinnovation.v2i2.291

This study investigates the relationship between corporate social responsibility (CSR) and the profitability of businesses in Nigeria, using secondary data from the annual reports and financial statements of ten (10) randomly selected companies over the period from 2019 to 2024. The study aims to explore how CSR practices impact the financial performance of companies, specifically examining the Profit After Tax (PAT) as a measure of profitability. Ordinary Least Squares (OLS) regression analysis is employed to analyze the data and establish the connection between CSR activities and company performance.The findings of the study show that the companies in the sample allocated less than 10% of their annual profits to CSR initiatives. This suggests that while some companies engage in CSR, their contribution remains relatively small in proportion to their overall profitability. The coefficient of determination reveals that changes in CSR activities have a significant impact on the variations observed in the performance of these companies, particularly in terms of PAT. Furthermore, the study highlights the need for stronger regulatory frameworks to enforce CSR practices. It recommends that the Nigerian government introduce laws and regulations that require firms to allocate a portion of their profits to social responsibility, ensure transparency in social accounting, and address social costs effectively. The study emphasizes that by improving CSR engagement, businesses can contribute to national development while enhancing their long-term financial performance.

An Analysis Of Corruption in Multi-Party Politics, Government Legitimacy, and Manifestations Of Democracy in Nigeria From 1999 to 2023 Abalaka, J.N; Ajiteru, S.A.R; Sulaiman, T.H
International Journal of Humanities and Social Sciences Reviews Vol. 2 No. 1 (2025): International Journal of Humanities and Social Sciences Reviews
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijhs.v2i1.294

This study examines the impact of political and public official corruption on Nigerian democracy and government legitimacy between 1999 and 2023. The research uses a qualitative descriptive approach, supported by documentary analysis, with the elite theory framework as the basis for gathering and evaluating relevant data. The study argues that the pervasive corruption within Nigeria’s democratic system is largely driven by the ruling elites, who control both political power and wealth. The elites are able to appropriate state powers and utilize them to amass resources and build networks of patronage, which are crucial for maintaining their dominance and subjugating the un-elite majority. Through the lens of power relations, the study highlights how these corrupt practices have led to the entrenchment of the elites’ control over political and economic systems. The study concludes that political corruption has significantly undermined the government's ability to provide essential public goods and services, which has, in turn, contributed to a decline in public trust in Nigeria's political institutions and democratic processes during this period. As the political landscape has become increasingly dominated by corruption, citizens have grown disillusioned with the system. The study recommends that Nigeria's political leadership reassess its current, money-driven and self-serving political approach, and adopt a more service-oriented model. Strengthening the rule of law, promoting public involvement in governance, and ensuring governmental accountability and legitimacy could help prevent Nigeria's slide toward political authoritarianism and reverse the democratic decline.

Judicial Oversight In Nigerian Society: The System Of Justice And Democracy, Issues, Prospects, And Solutions. Sulaiman T.H; Abalaka, J.N; Ajiteru,S.A.R
International Journal of Law, Crime and Justice Vol. 2 No. 2 (2025): June : International Journal of Law, Crime and Justice
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Hukum Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijlcj.v2i2.559

In recent years, the judiciary has faced harsh criticism for its tardiness in resolving electoral cases in a free and equitable way. Here, a Marxist theoretical approach is used to identify the issue contemplated. Every society's government should ideally endeavor to create a peaceful and habitable environment by enacting laws that safeguard the interests of its residents and those who live nearby. Since the judiciary, an arm of a democratic government, like the one in Nigeria, is tasked with upholding the law, it becomes quite concerning when this branch of the government is beset by charges and convictions of corruption. It was suggested that corrupt judges who commit crimes should face a variety of penalties and sanctions, including the death penalty, termination from their position, and public humiliation by being imprisoned for a period of time. Supporting politicians who buy off judges to see through, they ought to be tried and found guilty of bribing public officials. Additionally, they ought to be disqualified from any political office they are running for, since this will lessen judicial corruption, which impedes the development of Nigerian democracy. This report examines Nigeria's problems with corruption. It uses case studies of two nations with comparable issues and histories to provide a comparative perspective. Some of the suggested methods for an efficient performance of oversight functions include evolving reforms, guiding media and civil society engagement, and involving citizens.

Perspective Of Nigeria In The Twenty-First Century, Civil-Military Relations, Leadership, Nature And Character, And The Current Crisis Of Challenges Abalaka, J.N; Ajiteru,S.A.R; Sulaiman T.H
International Journal of Humanities and Social Sciences Reviews Vol. 2 No. 2 (2025): International Journal of Humanities and Social Sciences Reviews
Publisher : Asosiasi Penelitian dan Pengajar Ilmu Sosial Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.62951/ijhs.v2i2.327

This essay examines Nigeria's leadership dilemma and civil-military relations in the twenty-first century. The connections between the civilian authority (CAU) and non-governmental civilian organizations are known as civil-military relations (CMR) organizations (NGCG) against the military. However, peacebuilding is a strategy for fostering reconciliation and capacity building that aims to stop conflict or its resumption. The study looks at South West Nigeria's peacebuilding and civil-military relations from 2011 to 2018. The documentary research approach was used for this study, while content analysis was used to examine the work's content. Data for the research project was gathered through observation and documentary investigations. Agency theory is the theory used in this investigation. The results showed that: the military voluntarily accepts their subordinate status to the civilian authority or his representatives because of a constitutional provision that allows for their subordination to civilian authority; Additional results indicate that there was a bad peace between the military and non-governmental civilian groups because of the disputes between the two groups, which were centered on mass harassment and intimidation. The National Assembly should pass legislation requiring only former military personnel to serve as ministers of defense and police, respectively, according to the study's recommendations. Once more, the National Assembly should establish the Independent Monitoring Operation on Military (IMOM) from among non-governmental civilian organizations to keep an eye on troops' movements and actions. It should also have the authority to reprimand and sanction soldiers.

Co-Authors Ajiteru, S.A.R Ajiteru, S.AR Ajiteru,S.A.R Sulaiman T.H Sulaiman, T.H Sulaiman, T.H

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