International Public Sector Accounting Standard and Democratic Governance in Nigeria
A Study of South-Eastern States
Main Article Content
Abstract
This study was embarked on to evaluate the effect of adoption and implementation of International Public Sector Accounting Standards (IPSAS) on corruption reduction, enhancement of accountability and transparency in the democratic governments in the South-East region of Nigeria. In the explanatory research design, we adopted both descriptive and inferential statistics to answer the four research questions. Primary data was generated from a sample of 2000 respondents selected across the five states of the region using multiple sampling techniques. Results from descriptive statistics and logistic regression analysis model show that the states and local governments in the South-East Nigeria have adopted and implemented IPSAS to a high level of over 75%. Also results show that, while the odd ratios are high for implementation of IPSAS in the areas of reducing corrupting and enhancing accountability, the implementation has not made significant effect on the variables. This is because the implementation of IPSAS remain opaque and continuously diminishes citizen’s trust on public institutions. The study concluded that any increase in concerted and deliberate effort in implementation of IPSAS will yield a positive result in building the citizen trust in public sector financial management. Hence, the study recommended among other things, that the government should embark on serious investment in capacity building and training of public sector employees (IPSAS implementer) to certify that they have good understanding and can efficiently run with the new standards. Such investment must be targeted on development of technical skills related to new accounting systems and a broader understanding of the principles and benefits of IPSAS.
Article Details
This work is licensed under a Creative Commons Attribution 4.0 International License.
Abata, M., & Suara, O. (2022). The effects of IPSAS on financial reporting quality of local government in Lagos State. Fuoye Journal of Accounting and Management, 5(2), 1-18.
Abdulkarim, M. E., Umlai, M. I., & AlSaudi, L. F. (2023). Culture, language, and accounting reform: a new perspective on IPSAS implementation. Journal of Accounting & Organizational Change, 19(2), 376–400. DOI: https://doi.org/10.1108/JAOC-01-2022-0006
Abimbola, A. O., Ben-Caleb, E., Joseph, M. U., Adekunle, A. E. & Damilola, E. (2020). International Public Sector Accounting Standards (IPSAS) Adoption and Implementation in Nigerian Public Sector, International Journal of Financial Research, 11(1), 434-446. doi:10.5430/ijfr.v11n1p434 DOI: https://doi.org/10.5430/ijfr.v11n1p434
Abimbola, O. A., Adegoke, Kolawole, A.A .& Olufunke, A O. (2017). Impact of International Public Sector Accounting Standards (IPSAS) Adoption on Financial Accountability in Selected Local Governments of Oyo State, Nigeria. Asian Journal of Economics, Business and Accounting. 3(2):1-9: https://doi.org/10.9734/AJEBA/2017/33866 DOI: https://doi.org/10.9734/AJEBA/2017/33866
Adebayo, A., & Sulaiman, M. (2019). The impact of International Public Sector Accounting Standards (IPSAS) on reliability, credibility and integrity of financial reporting in state government administration in Nigeria. International Journal of Academic Research in Business and Social Sciences, 9(1), 439-454
Adebisi, J. F., & Okike, E. N. (2020). Public sector accounting reforms and financial accountability in Nigeria. Journal of Accounting and Public Policy, 39(4), 100763.
Adedeji, Z. A. (2024). IPSAS adoption and financial reporting quality in public sector of the south western Nigeria: assessment of the mediating role of contingency factors. American Journal of Humanities and Social Sciences Research, 8(2), 21-35
Akintoye, I. R., & Asaolu, T. O. (2021). Public sector accounting standards in Nigeria: Challenges and prospects. Journal of Accounting and Taxation, 13(2), 77-86
Asongu, S.A., Uduji, J.I., and Okolo-Obasi, E.N. (2019). Transfer Pricing and Corporate Social Responsibility: Arguments, views and Agenda. Mineral Economics, 32(3): 353-363, https://doi.org/10.1007/s13563-019-00195-2 DOI: https://doi.org/10.1007/s13563-019-00195-2
Asongu, S.A., Uduji, J.I., & Okolo-Obasi, E.N. (2020a). The Persistence of Weapons: Global Evidence Politics & Policy, 48(1):191-224 https://doi.org/10.1111/polp.12341 DOI: https://doi.org/10.1111/polp.12341
Asongu, S.A., Uduji, J.I., & Okolo-Obasi, E.N. (2020b). Foreign Aid Volatility and Lifelong Learning” International Journal of Education Economics and Development, 11(4): 370-406, http://doi.org/10.1504/IJEED.2020.10030587 DOI: https://doi.org/10.1504/IJEED.2020.110595
Asongu, S.A., Uduji, J.I., & Okolo-Obasi, E.N. (2020c). “Drivers and Persistence of Death in Conflicts: Global Evidence. World Affairs, 183(4): 389-429, https://doi.org/10.1177/0043820020964274 DOI: https://doi.org/10.1177/0043820020964274
Arthur M.C. (2025). Why Public Sector Accounting Reforms Consistently Fail to Deliver Real Transparency and Accountability. Revista DCS 22(81),01-17. DOI: 10.54899/dcs. v22i81.3202 DOI: https://doi.org/10.54899/dcs.v22i81.3202
Ayodele, J.S. & Olajire, A. O. (2025). International Public Sector Accounting Standards (IPSAS) Adoption and Financial Accountability: Evidence from Local Governments in OGUN State. Journal of Finance and Accounting 13(3), 109-124 DOI: https://doi.org/10.11648/j.jfa.20251303.13
Baskerville, R., & Grossi, G. (2019). Glocalization of accounting standards: Observations on neoinstitutionalism of IPSAS. Public Money & Management, 39(2), 95– 103. DOI: https://doi.org/10.1080/09540962.2019.1580894
Bello, A. O., Ishola, J. O. & Raheed, L. O. (2022). The Influence of International Public Sector Accounting Standards (IPSAS) on Financial Reporting Quality of Public Health Institutions in Nigeria, Journal of Accounting and Financial Management, 8(4), 37-59
Cuadrado-Ballesteros, B., & Bisogno, M. (2021). Public sector accounting reforms and the quality of governance. Public Money & Management, 41(2), 107–117. https://doi.org/10.1080/09540 DOI: https://doi.org/10.1080/09540962.2020.1724665
2020.1724665
Dashaba, E., Adebayo Wilson Adepiti, A.W. & Olofintuyi, A.T. (2023). International Public Sector Accounting Standards and Accountability in Ekiti State Local Government. International Journal of Novel Research and Development, 8(9),528-539
Deloitte (2017). IPSAS in your pocket (April 2017 ed.) Deloitte.
Egolum, P. U. & Ndum, N. B. (2021). The effect of international public sector accounting standard (IPSAS) on financial reporting quality of Anambra State Public Sector. International Journal of Management, Social Sciences, Peace and Conflict Studies, 4 (3), 51-67.
Elugom, U. F. & Onyeka, E. E. (2023). Impact of IPSAS adoption on the quality of financial reporting (a study of the office of accountant general of the federation). Sapientia Global Journal of Arts, Humanities and Development Studies, 6(4), 313330
Ezeagba, C. E. (2017). The adoption of international public sector accounting standards (IPSAS) in Nigeria: Benefits and challenges. African Research Review, 11(3), 157171
Idoko, I.F., Teru, S.P. & Aminu, M.T. (2018). International Public Sector Accounting Standard (IPSAS) in Nigeria as a Correlate to Transparency and Accountability. Journal of Finance and Accounting, 6(5),110-116. https://doi.org/10.11648/j.jfa.20180605.12 DOI: https://doi.org/10.11648/j.jfa.20180605.12
Ijeoma, N. B., & Oghoghomeh, T. (2014). Adoption of IPSAS in Nigeria: Expectations, benefits, and challenges. Journal of Investment and Management, 3(1), 21-29. DOI: https://doi.org/10.11648/j.jim.20140301.13
IPSASB (2017). Handbook of International Public Sector Accounting Pronouncements. 2017 Edition, 1. New York: IPSAS Board.
Izueke, E., Onah, F., Ugwuibe, C. O., Okwueze, F., Agu, S., Ugwu, C., & Ezeibe, C. (2020). Implementation of international public sector accounting standards and transparency & accountability in the public sector. International Journal of Finance and Accounting, 9(3), 67-76.
Modebe, N. J., Erin, O., Okoye, L.U., & Ogundele, O. (2016), International Public Sector
Accounting Standards (IPSAS) Adoption and Quality of Financial Reporting in the Nigerian Public Sector, ESUT Journal of Accountancy, 7(2), 22-30
Nkwagu, L.C., Uguru, L.C. & Nkwede, F.E. (2016), Implications of International Public Sector Accounting Standards on Financial Accountability in the Nigerian Public Sector: A Study of South Eastern States. IOSR Journal of Business and Management, 18(7), 107-118.
Nwanmuoh, E.E. Okolo-Obasi, N.E.V., Ikpo, K.P., Afunnwa, P.A., Mmoegbunam, P.C., Nnaji, L.c., Tunde Ogbu, A.T. & Chukwu, N. (2025) Fighting Insecurity and Cross-Border Terrorism in West Africa with Public Relations: Evidence from Northern Nigeria. African Journal of Humanities & Contemporary Education Research 20 (1), 241-270 https://doi.org/10.62154/ajhcer.2025.020.01026 DOI: https://doi.org/10.62154/ajhcer.2025.020.01026
Nwanmuoh, E.E., Okolo-Obasi, N.V.E., Okafor, C.N., Ebisi, L.N., Afunwa, A.A., Dike, R.A., Ozumba, I.U., & Obeke, C.B. (2025). Public Relations Strategic Mapping and Credible Election Administration in West Africa: Evidence from INEC’s Election Management in Nigeria. African Journal of Humanities & Contemporary Education Research 18(1),368 – 395 https://doi.org/10.62154/ajhcer.2025.019.01032 DOI: https://doi.org/10.62154/ajhcer.2025.019.01032
Nwanmuoh, E.E., Okolo-Obasi, N.V.E., Odoh, L.C., Ugwuoke, O.V., Ozumba I U., Ibrahim, J.I. Dike, R.A., Emeter, P.O. & Onuegbu, E.C. (2025). Role of Public Relations Campaign in Restraining the Surge of Hookup Business among Female Students in Nigeria Higher Institutions: Evidence from South-East, Nigeria. African Journal of Humanities & Contemporary Education Research 18(1),47 – 78 https://doi.org/10.62154/ajhcer.2025.019.01014 DOI: https://doi.org/10.62154/ajhcer.2025.019.01014
Nwanmuoh, E.E., Okolo-Obasi, N.V.E., Ebisi, N. L. Ozumba, I.U., Onodugo, I.J., Kelvin-Iloafu, L.E., Dike, R.A. & Edeh, R.C. (2025). The Impact of Record Keeping on Sustainability and Succession of Micro and Small Enterprises: The Case of Family-Owned Businesses among the Igbos in Nigeria. African Journal of Management and Business Research 18 (1), 292 -317 https://doi.org/10.62154/ajmbr.2025.018.010670 DOI: https://doi.org/10.62154/ajmbr.2025.018.010670
Nwanmuoh, E.E., Okolo-Obasi, N.E.V., Anene, J.N., Uwakwe, I.V., Udu, F.T, Amuka, I.& Emeter, P.O. (2024c). Agricultural Marketing and Sustainable Household Food Security in Sub-Saharan Africa: Evidence from Nigeria. African Journal of Agricultural Science and Food Research 17(1),225-248 https://doi.org/10.62154/ajasfr.2024.017.010501 DOI: https://doi.org/10.62154/ajasfr.2024.017.010501
Nwanmuoh, E.E., Okolo-Obasi, N.V.E., Dibua, E.C., Udu, F.T., Amuka, I., & Emeter, P.O. (2024b). Public Relations Practitioners Leadership Skills as Determinants of Effective Communication in Organizations: Setting the Agenda with Evidence from South-East, Nigeria. African Journal of Management and Business Research 16(1),206-232 https://doi.org/10.62154/ajmbr.2024.016.010433 DOI: https://doi.org/10.62154/ajmbr.2024.016.010433
Nwanmuoh, E.E., Okolo-Obasi, N.E.V., Imo, G.I., Udu, F.T & Emeter, P.O. (2024a). Public Relations Political Advertising Campaign and Voters' Attitude: Evidence from 2023 General Election in South-East Nigeria. African Journal of Humanities and Contemporary Education Research 15(1),342-367 https://doi.org/10.62154/fba92141 DOI: https://doi.org/10.62154/fba92141
Nwanmuoh, E.E., Okolo-Obasi, N. V. E., Udu, F.T., Anene, J.N., Ikpo, K. P., Emeter, P.O., Obi-Okonkwo, L.C., Edeh, R.C. & Obi, B.O. (2025). Public Relations Strategies and Harmful Cultural Practices Against Widows, Among the Igbos in Nigeria. African Journal of Humanities and Contemporary Education Research, 18(1), 320-349. https://doi.org/10.62154/ajhcer.2025.018.010708 DOI: https://doi.org/10.62154/ajhcer.2025.018.010708
Nzewi, N. C., & Enuenwemba, F. (2020). Effect of adoption of international public sector accounting standards (IPSAS) in the public sector of Delta State. International Journal of Advanced Academic Research (Social and Management Sciences, 6(10).
Odimmega, C. G. & Okolocha, C. C. (2019). Adoption of international public sector accounting standards in financial reporting by account officers in tertiary institutions in south-east, Nigeria. European Journal of Education Studies, 6(6), 18-58. doi: 10.5281/zenodo.3407719
Odoh, L. C., Echefu, S. C., Ugwuanyi, U. B. & Chukwuani, N. V. (2018). Effect of Artificial Intelligence on the Performance of Accounting Operations among Accounting Firms in South East Nigeria. Asian Journal of Economics, Business and Accounting 7(2), 1-11 DOI: https://doi.org/10.9734/AJEBA/2018/41641
Ofoegbu, G.N. (2014), New Public Management and Accrual Accounting Basis for Transparency and Accountability in the Nigerian Public Sector. Journal of Business and Management, 16(7), 104-113. DOI: https://doi.org/10.9790/487X-1673104113
Ogbuagu, N. M. (2019). Effect of IPSAS adoption on accounting and transparency in the Nigeria public sector organizations. Journal of Accounting and financial Management,5(3). 127 -141.
Ohaka, J., Dagogo, D., & Banyie, J. L. (2016). International public sector accounting standards (IPSAS) and local government financial management in Nigeria. Journal of Accounting and Financial Management, 2(3), 1-11.
Ojeh, N. O. & Eze, R. C. (2023). The Impact of International Public Sector Accounting Standards (IPSAS) Adoption on Financial Reporting Quality in the Public Sector. Global Journal of Auditing and Finance, 5(1), 14-27.
Okolo-Obasi, N. E. V., Nwanmuoh, E. E., Ifediora, C. U., Dike, R. A., Ozumba, I. U., & Anyachebelu, N. C. (2025a). Financial Inclusion and Poverty Reduction among Rural Women in Sub-Saharan Africa: Evidence from Nigeria. African Journal of Management and Business Research, 17(1), 452-474. https://doi.org/10.62154/ajmbr.2024.017.010572 DOI: https://doi.org/10.62154/ajmbr.2024.017.010572
Okolo-Obasi, N.V.E., Nwanmuoh, E.E., Nkwonta, N., Iyke-Ofoedu, M.I., Okoro, D.P., Ikpo, K.P., Ogbu-Nwali, O., Ezuke, C.S., Ewelukwa, O.N., & Emezue, I.J. (2025b). The Impact of “Jakpa” on Educational, Healthcare and Housing Development of Rural Communities in Nigeria: Evidence from South-Eastern Region. African Journal of Humanities & Contemporary Education Research 17(1), 333 – 360 https://doi.org/10.62154/ajhcer.2024.017.010535 DOI: https://doi.org/10.62154/ajhcer.2024.017.010535
Okolo-Obasi, N.V.E., Nwanmuoh, E.E., Ikpo, K.P., Ojieze-Nwachineke, J.I, Nwankwo, C.O., Obeke, C.B., Okeke, N.O., Edeh, R.C., & Ajah, D.V. (2025c). Climate Change, Crop Protection Products, and Cocoyam Value Chain among Rural Women Farmers in Nigeria: A Study of South East Region. African Journal of Agricultural Sciences and Food Research 18(1),59-84. https://doi.org/10.62154/ajasfr.2025.018.010616 DOI: https://doi.org/10.62154/ajasfr.2025.018.010616
Okolo-Obasi, N.V.E., Nwanmuoh, E.E., Iyke-Ofoedu, M.I., Okoro, D. P., Ikpo, K.P., Ezuke, C.S., Ogbu-Nwali, O & Emeter, P.O. (2024a). Government Policies and Business Start-Ups in Sub Saharan Africa: The Fate of Entrepreneurship Among Young People in Nigeria. African Journal of Management and Business Research, 17(1),378-400. DOI: https://doi.org/10.62154/ajmbr.2024.017.010544
Okolo-obasi, N.V.E., Nwanmouh, E.E., Anene, J.N., Uwakwe, I.V., Udu, F.T., Nkwonta, N., Okoro, D.P., & Ikpo, K.P. (2024b) Strategic Public Relations Practices and Consumer Buying Behaviour in sub-Saharan Africa: A study of Nigeria’s Fast Moving Consumer Goods Industry. African Journal of Management and Business Research 17(1)356-377. https://doi.org/10.62154/ajmbr.2024.017.010533 DOI: https://doi.org/10.62154/ajmbr.2024.017.010533
Okolo-Obasi, E. N., & Uduji, J. I. (2023). Government enterprise and empowerment program (GEEP) and women’s performance in entrepreneurship development in Nigeria. Development in Practice, https://doi.org/10.1080/09614524.2023.2178639 DOI: https://doi.org/10.1080/09614524.2023.2178639
Okolo-Obasi, N.V.E. & Uduji, J.I. (2022). The Impact of National Home-Grown School Feeding Programme (NHGSFP) on Rural Communities in Nigeria. Journal of Economic and Administrative Sciences, https://doi.org/10.1108/JEAS-10-2021-0211 DOI: https://doi.org/10.1108/JEAS-10-2021-0211
Okolo-Obasi, N.V.E., Uduji, J.I. & Asongu, S.A. (2021a). Strengthening Women’s Participation in the Traditional Enterprises of sub-Saharan Africa: The Role of Corporate Social Responsibility Initiatives in Niger Delta, Nigeria. African Development Review, 32: S78-S90, https://doi.org/10.1111/1467-8268.12484 DOI: https://doi.org/10.1111/1467-8268.12484
Okolo-Obasi, N.V.E. & Uduji, J.I. (2021). Does Agri- Business/ Small and Medium Enterprise Investment Scheme (AGSMEIS) Impact on Youth Entrepreneurship Development in sub-Saharan Africa? Evidence from Nigeria. Journal of Economic and Administrative Sciences, https://doi.org/10.1108/JEAS-05-2021-0094 DOI: https://doi.org/10.1108/JEAS-05-2021-0094
Okwueze, M.I. (2003). Ethnics, Religion and Society. Nsukka: Prize Publication.
Okolocha, C.C. (2019) Adoption of international public sector accounting standards by account officers in capturing revenue and expenses in tertiary institutions financial reporting in South east Nigeria. International journal of education and research,7(9),158 -172
Okoye, P. V. C., & Ezejiofor, R. A. (2014). The effect of adoption of IPSAS on public sector financial management in Nigeria. Journal of Global Accounting, 2(1), 26-32.
Okpara, E., Ike, E. R. & Elvis, A. (2023). Impact of international public sector accounting standards (IPSAS) on financial reporting in edo state, Nigeria, Journal of Interdisciplinary Research in Accounting and Finance, 10(3), 37-52. https://doi.org/10.5281/zenodo.8409842
Olubunmi, A. D. & Adesopo, A.A. (2017). Public Financial Accountability Institutions and Democratic Governance in Nigeria Canadian Social Science,13 (11),1-12 DOI:10.3968/9977
Sonjaya, Y. (2024). Evolving Perspectives on Public Sector Accounting Practices. Advances in Applied Accounting Research, 2(2 SE-). https://doi.org/10.60079/aaar.v2i2.175 DOI: https://doi.org/10.60079/aaar.v2i2.175
Sutisman, E., Auliyah, I., & Noy, I. (2024). Accounting for Society: Examining the Interplay between Financial Reporting and Social Responsibility. Advances in Applied Accounting Research, 2(1 DOI: https://doi.org/10.60079/aaar.v2i1.166
SE-), 54–70. https://doi.org/10.60079/aaar.v2i1.166 DOI: https://doi.org/10.60079/aaar.v2i1.166
Tawiah, V. (2022). The impact of IPSAS adoption on corruption in developing countries. Financial Accounting & Management, 1-22. DOI: https://doi.org/10.1111/faam.12288
Uche, E., & Ndum. (2021). The effect of international public sector accounting standards (IPSAS) on financial reporting quality of Anambra state public sector. 4, 51-67
Uduji, J.I. & Okolo-Obasi, N.V.E. (2024). Nigeria for Women Project (NFWP) and social cohesion in rural livelihoods. Journal Of Enterprising Communities People and Places in the Global Economy.http://doi.org/10.1108/JEC-01-2024-0010 DOI: https://doi.org/10.1108/JEC-01-2024-0010
Uduji, J.I., Okolo-Obasi, N.V.E., Uduji, J.U., Emengini, S. E., Odoh L.C., & Iyadi, R. (2024a). Capacity Development for Small Scale Women Entrepreneur and Corporate Social Responsibility in Nigeria’s Niger Delta Region. Social Responsibility Journal http://doi.org/10.1108/SRJ-03-2024-0199 DOI: https://doi.org/10.1108/SRJ-03-2024-0199
Uduji, J.I., Okolo-Obasi, N.V.E., Nnabuko, J.O., Ugwuonah, G.E. & Onwumere, J.U. (2024b). Inter-communal violence in sub-Saharan Africa: The role of corporate social responsibility in Nigeria’s oil producing region. Recourses Policy Journal, https://doi.org/10.1016/j.resourpol.2024.104882 DOI: https://doi.org/10.1016/j.resourpol.2024.104882
Uduji, J.I. & Okolo-Obasi, N.V.E. (2023a). Government Enterprise and Empowerment Programme (GEEP) and Women’s performance in Entrepreneurship Development in Nigeria. Development in Practice, https://doi.org/10.1080/09614524.2023.2178639 DOI: https://doi.org/10.1080/09614524.2023.2178639
Uduji, J.I. & Okolo-Obasi, N.V.E. (2023b). Analysis of Rural Women’s Access to Financial Services and Corporate Social Responsibility in Nigeria’s Niger Delta region. African Journal of Science, Technology, Innovation and Development. https://doi.org/10.1080/20421338.2023.2296673 DOI: https://doi.org/10.1080/20421338.2023.2296673
Uduji, J.I. & Okolo-Obasi, N.V.E. (2023c). Gender and Food Security in Nigeria: The Role of Corporate Social Responsibility in the Oil Producing Communities. Journal of Global Responsibility,15(1): 125-150https://doi.org/10.1108/JGR-07-2022-0067 DOI: https://doi.org/10.1108/JGR-07-2022-0067
Uduji, J.I. & Okolo-Obasi, N.V.E. (2022). Gender Inequalities in Rural Labour Markets: The Role of Corporate Social Responsibility in Niger Delta, Nigeria. Journal of Enterprising Communities: People and Places in the Global Economy, https://doi.org/10.1108/JEC-05-2022-0073 DOI: https://doi.org/10.1108/JEC-05-2022-0073
Uduji, J.I., Okolo-Obasi, N.V.E. & Asongu, S.A. (2021a). Sustainable Peacebuilding and Development in Nigeria’s Post-Amnesty Programme: The Role of Corporate Social Responsibility in Oil Host Communities. Journal of Public Affairs, 21;e2200, http://doi:10.1002/pa.2200 DOI: https://doi.org/10.1002/pa.2200
Uduji J.I. & Okolo-Obasi, N.V.E. (2021). Empowerment of Rural Young People in Informal Farm Entrepreneurship: The Role of Corporate Social Responsibility in Nigeria’s Oil Producing Communities. Journal of Enterprising Communities: People and Places in the Global Economy, 16(6):924-947, https://doi/10.1108/JEC-04-2021-0054 DOI: https://doi.org/10.1108/JEC-04-2021-0054
Uduji, J.I., Okolo-Obasi, N.V.E. & Asongu, S.A. (2021b). Does Growth Enhancement Support Scheme (GESS) Contribute to Youth Development in Informal Farm Entrepreneurship? Evidence from Rural Communities in Nigeria. Journal of Enterprising Communities: People and Places in the Global Economy, 15(3):451-476, http://doi:10.1108/JEC-06-2020-0116 DOI: https://doi.org/10.1108/JEC-06-2020-0116
Uduji, J.I., Okolo-Obasi, N.V.E. & Asongu, S. A. (2020a). Sustaining Cultural Tourism through Higher Female Participation in Nigeria: The Role of Corporate Social Responsibility in Oil Host Communities. International Journal of Tourism Research, 22(1):120-143, https://doi.org/10.1002/jtr.2323 DOI: https://doi.org/10.1002/jtr.2323
Uduji, J.I., Okolo-Obasi, N.V.E. & Asongu, S.A. (2020b). Analysis of Farmers’ Food Price Volatility and Nigeria’s Growth Enhancement Support Scheme. African Journal of Science, Innovation and Development, 13(4): 463-478, https://doi.org/10.1080/20421338.2020.1814516 DOI: https://doi.org/10.1080/20421338.2020.1814516
Uduji, J.I. & Okolo-Obasi, N.V.E. (2019). Corporate Social Responsibility in Nigeria and Youth in Sustainable Traditional Industries Livelihood in Oil Producing Communities. Journal of International Development, 31(7): 658-678, https://doi:10.1002/jid.3432 DOI: https://doi.org/10.1002/jid.3432
Uduji, J.I., Okolo-Obasi, Okolo-Obasi, N.V.E. & Asongu, S. A. (2019a). Does CSR Contribute to the Development of Rural Young People in Cultural Tourism of sub-Saharan Africa? Evidence from the Niger Delta in Nigeria. Journal of Tourism and Cultural Change,17(6): 725-757, https://doi.org/10.1080/14766825.2018.1502777 DOI: https://doi.org/10.1080/14766825.2018.1502777
Uduji, J.I., Okolo-Obasi, N.V.E. & Asongu, S.A. (2019b). Growth Enhancement Support Scheme (GESS) and Farmers’ Fertilizer Use in Rural Nigeria. African Development Review, 31(3): 348-363, https://doi.org/10.1111/1467-8268.12394 DOI: https://doi.org/10.1111/1467-8268.12394
Uduji, J.I., Okolo-Obasi, N.V.E. & Asongu, S.A. (2019c). The Impact of E-Wallet on Informal Farm Entrepreneurship Development in Rural Nigeria The Electronic Journal of Information Systems in Developing Countries, 85(3): 1-21, https://doi/10.1002/isd2.12066 DOI: https://doi.org/10.1002/isd2.12066
Uduji, J.I. & Okolo-Obasi, N.V.E. (2018). Young Rural Women Participation in the E-Wallet Programme and Usage Intensity of Modern Agricultural Inputs in Nigeria. Gender, Technology and Development, 22(1):59-81, http://doi.org/10.1080/09718524.2018.1445894 DOI: https://doi.org/10.1080/09718524.2018.1445894
Uduji, J.I. & Okolo-Obasi, N.V.E. (2017). Multinational Oil Firms” CSR Initiative in Nigeria: The Need of Rural Farmers in Host Communities. Journal of International Development, 29(3): 308-329, http://doi.org/10.1002/jid.3243Ugwueze, M.I & Chukwu, C. (2021) Community participation and the challenges of insecurity in Nigeria. Journal of Social and Political Studies, 13(1), 76-88 DOI: https://doi.org/10.1002/jid.3243
Wang, Z., & Miraj, J. (2018). Adoption of International Public Sector Accounting Standards in public sector of developing economies analysis of five South Asian Countries. Research in World Economy, 9(2), 44–51. https://doi.org/10.5430/RWE.V9N2P44 DOI: https://doi.org/10.5430/rwe.v9n2p44
Williams, A.A. & Hussein, S. (2019). Impact of IPSAS adoption on transparency and accountability in managing public funds in developing countries: Evidence from Liberia. Journal of Accounting and Taxation. 11(6), 99110. DOI: https://doi.org/10.5897/JAT2019.0345
Zhang, H., Guo, L., & Hao, M. (2018). Corruption, governance, and public pension funds. Review of Quantitative Finance and Accounting, 51(4), 883–919. https://doi.org/10.1007/s11156-017-0691-4 DOI: https://doi.org/10.1007/s11156-017-0691-4
Article Sidebar
