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All Journal International Journal of Economics, Commerce, and Management International Journal of Economics, Management and Accounting Digital Innovation : International Journal Of Management Green Inflation: International Journal of Management And Strategic Business Leadership International Journal of Humanities and Social Sciences Reviews Green Social: International Journal of Law and Civil Affairs
Ajiteru, S.A.R
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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 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

Abstract

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

Abstract

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

Abstract

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

Abstract

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.
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

Abstract

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.
Evaluation Of Strategies as the Paramount Of the Central Bank Of Nigeria's New Naira Note Policy. Sulaiman, T.H; Abalaka, J.N; Ajiteru, S.A.R
Green Inflation: International Journal of Management and Strategic Business Leadership Vol. 2 No. 1 (2025): February : Green Inflation: International Journal of Management and Strategic B
Publisher : Asosiasi Riset Ilmu Manajemen Kewirausahaan dan Bisnis Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.61132/greeninflation.v2i1.295

Abstract

The objective of this study is to empirically assess the tactics that the CBN of Nigeria has implemented as the key component of the new naira note policy. The research employed a survey design with a sample size of about fifty (50) responders, comprising accountants and auditors from ten (10) ministries chosen from the Federal Capital Territory (FCT) of Abuja, Nigeria. At the 5% significant level, the hypotheses are tested using analysis of variance (ANOVA). The study's conclusions showed a strong association between forensic accounting and the litigation support service provided by Nigerian courts, as well as the effectiveness of forensic accounting in the country's public sector in identifying fraud. In a similar vein, the CBN of Nigeria uses techniques and policies that work well to stop fraud. Therefore, the study suggests that the public sector implement a continuous improvement in the internal control officers responsible for their acts. It should be mandatory for forensic accountants to receive the necessary training in forensic accounting techniques. In order to lower the prevalence of fraudulent activities in Nigeria, public sector employees should also embrace honesty, accountability, fairness, and objectivity as fundamental moral obligations. This study contributes to the existing literature by highlighting the critical role of forensic accounting in enhancing transparency and accountability within the Nigerian public sector, ultimately fostering a more robust financial environment.
Consequences For Nigeria's Democracy and the Cost Of Governance. Ajiteru, S.A.R; Sulaiman, T.H; Abalaka, J.N
Green Social: International Journal of Law and Civil Affairs Vol. 2 No. 1 (2025): International Journal of Law and Civil Affairs
Publisher : International Forum of Researchers and Lecturers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.70062/greensocial.v2i1.151

Abstract

President Goodluck Jonathan established the Presidential Committee on Rationalization and Restructuring of Federal Government Parastatals, Commissions, and Agencies in August 2011 in an effort to reduce the growing cost of government. The committee, led by Stephen Orosanye, the former Head of the Civil Service of the Federation, produced a report that included various recommendations, some of which have caused uncertainty and anxiety among government workers. The committee reviewed existing legislation and noted in the report that "Nigeria's average cost of governance is considered to be among the highest in the world." All branches of government must work diligently to reduce operating costs if the cost of governance is to be lowered. The report suggested reducing the 263 agencies to 161, with additional recommendations: 38 agencies should be abolished, 52 merged, and 14 transferred back to departments within relevant ministries. It is estimated that around 30,000 people work in these agencies and parastatals, though the exact figures vary. However, it is still unclear how the National Assembly will accept these proposals, given that most of these institutions were established by legislation. Orosanye’s Report has attracted more criticism than support, based on public opinion reflected in the media. The aim of this research is to investigate the impact of high governance costs on Nigeria's socioeconomic sectors.
Co-Authors Abalaka, J.N Sulaiman, T.H Sulaiman, T.H