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All Journal J-MACC : Journal of Management and Accounting
Ahmed Oluwatobi Adekunle
Walter Sisulu University
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance Other

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ANALYZING HOW URBANIZATION IMPACTS ECONOMIC GROWTH IN NIGERIA Ahmed Oluwatobi Adekunle
J-MACC Vol 7 No 2 (2024): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v7i2.7693

Abstract

Research on the complex interplay among urbanization and economic growth frequently examines a number of factors, including industrial sectors including manufacturing, high-tech industries, and productive service industries missing aggregate analysis. Sequel to this, this study analyzed how urbanization impacts economic growth in Nigeria. Essentially, the study uses unit root testing, vector error correction model (VECM) and causality method to analyze the data span over 1986-2021. Given that the likelihood is negligible at 0.39%, the null hypothesis—that there is no causal association between jobs and economic development, directed from jobs to economic growth—cannot be rejected at 5%. On the other hand, at 5%, the null hypothesis—that there is no causal relationship between CGDP and employment—can be rejected, with a probability of 0.02%, which is highly significant. Therefore, for the time span covered by the analysis, there is a unidirectional causal relationship in Nigeria between jobs and economic growth, with jobs driving economic expansion. indicating that more jobs can be created in Nigeria as a result of increased economic growth. The use of the empirical framework and data restrictions are two of the study's shortcomings. To further explore this empirical issue, future efforts should concentrate more on the study of panel and quarterly data.
EFFECT OF FORENSIC AUDITING ON THE FINANCIAL PERFORMANCE OF QUOTED FOOD AND BEVERAGE FIRMS IN NIGERIA Ahmed Oluwatobi Adekunle
J-MACC Vol 8 No 1 (2025): April
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v8i1.9304

Abstract

The number of financial and economic fraud cases have increased recently, but fraud is a dynamic phenomenon, and new ways to mislead people, businesses and society at large. The aim of this study is to determine the effect of forensic auditing on the financial performance of quoted food and beverage firms in Nigeria. The research design employed in this study is ex-post facto research. ex-post facto research determines the cause-effect relationship among variables. The study applies secondary data, the statistical tool used to test the hypothesis was STATA 13 statistical software, using coefficient of correlation which is a good measure of relationship between two variables. The study revealed that forensic auditing has a positive and statistically significant effect on ROA, ROE, and EPS of food and beverage firms quoted on the floor of Nigerian stock exchange at 5% level of significance. The study recommends that to boost profitability, management of food and beverage companies should prioritize and improve the use of forensic audit data. Secondly, if fraud is discovered, the investigation should be carried out by qualified professionals like Professional Forensic Auditors and fraud examiners, and if there is evidence of fraud, appropriate disciplinary action should be taken in compliance with the public service rules. The investigation should also follow the correct forensic audit procedures
FUNCTIONAL ACCOUNTING EDUCATION CURRICULUM FOR SUSTAINABLE YOUTH ENTREPRENEURSHIP Ahmed Oluwatobi Adekunle
J-MACC Vol 8 No 2 (2025): Oktober
Publisher : Fakultas Ekonomi Universitas Islam Darul Ulum Lamongan

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.52166/j-macc.v8i2.10960

Abstract

Companies that are always looking for methods to save expenses and stay competitive have made professionalism in accounting education a priority. Thus, the type of professionals that are in need today must be produced by the accounting education that students receive. Redundancies, gaps in the accounting curriculum, and a lack of financial and human resources to make meaningful improvements are some of the factors contributing to the shortage of workers with the necessary skills and capacity. Sequel to this, this study aims at examining functional accounting education curriculum for sustainable youth empowerment. The study's participants were employees of the Edo State Ministry of Education; 45 employees in total were selected from the population, which was used to calculate the sample size. The study used a survey research design, and the findings indicate that the functional education curriculum has little impact on long-term youth empowerment in Edo State. The study suggests that the Nigerian University Commission create a workable curriculum that will encourage accounting education among young people by creating jobs.
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