The study examined the contribution of accountants in achieving the sustainable development agenda of 2030. A perspective study of accountants in Nigeria was carried out to specifically determine the role of accountants in ensuring sustainable management of water and sanitation, sustainability of cities and human settlements, and sustainable consumption and production patterns. Cross-sectional survey research design was deployed for the study. A sample size of eighty-nine (89) chattered accountants was obtained from a population of seven hundred and seventy-two (772) professionally affiliated Accountants in Nigeria. Primary data were sourced from the questionnaires administered on the 89 sampled chattered accountants in Nigeria. Kolmogorov-Smirnov Test was used in hypotheses testing at 5% level of significance. The findings of the study revealed that: accountants play a significant role in ensuring availability and sustainable management of water and sanitation (D = 0.197, p = .002); accountants have a significant function in making cities and human settlements inclusive, safe, resilient and sustainable (D = 0.151, p = .001); there is a significant responsibility of Accountants in ensuring sustainable consumption and production patterns (D = 0.178, p = .000). Based on the finding, it was recommended that Accountants should help in reducing waste generation through prevention, reduction and recycling and reuse of waste.
The study examined the contribution of entrepreneurship productivity towards poverty reduction using trading SMEs in Awka South as cases of reference. Specifically, the study determined the extent to which entrepreneurial education, entrepreneurial skill acquisition and entrepreneurial innovation affect poverty reduction. Descriptive survey research design was deployed in the study. Primary data were collected using a structured questionnaire administered on a sample size of ninety-nine (99). The reliability of the questionnaire was established using Cronbach alpha statistic. Hypotheses testing was conducted with the aid of Spearman Ranked Order Correlation Coefficient at 5% level of significance. The results of the analysis revealed that: entrepreneurial education significantly contributes to poverty reduction among selected SMEs in Awka South (rho = 0.589, p-value = 0.000); entrepreneurial skill acquisition significantly influences poverty reduction among selected SMEs in Awka South (rho = 0.733, p-value = 0.000); and entrepreneurial innovation significantly helps in poverty reduction in Awka South (rho = 0.591, p-value = 0.000). Among others, it was recommended that the Anambra state government should invest more in massive entrepreneurial skill acquisition in order to help the citizens to learn various aptitudes that will enable them to be self-reliant.
It has been maintained that no matter the level of professional forensic accountants’ expertise, they would not achieve the goals of detecting and preventing fraud without the necessary supportive ethical climate. Therefore, this study investigated the effect of perceived ethical climate and the use of forensic accounting services for the detection and prevention of fraud in the Nigerian public sector. The study used data collected from the responses of 133 senior staff in the finance and accounts department of the six-area council in Abuja. The method of data analysis technique adopted for this study is multiple regression analysis with the aid of Statistical Package for Social Sciences (SPSS). The study found that perceived ethical climate (principle ethical climate and benevolence ethical climate) has a positive and significant effect on the application of forensic accounting services in the selected public sectors of Nigeria. The study concluded that one of the key elements influencing the use of forensic accounting services in the public sector is the perceived ethical climate. This study recommends that professional accountants should eschew the temptation to mislead and manipulate financial information, even while inaccuracies or differences of opinion regarding the applicability of forensic accounting services laws do exist.
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