It is a well-known fact that the use of electronic systems around the globe has facilitated and enhanced the efficiency in organizations. In light of this, federal hospitals in Nigeria have started using electronic collection system for cash collection purposes. Electronic cash collection system (e-collection) is a computerized system designed to handle cash collections with a view to block revenue leakages that are widespread within the Nigerian public sector organizations. However, the continuous use of the system is being faced with great resistance by those employees that were purposely meant to use it. In view of that, the aim of this paper is to investigate factors that could influence employee's intention to use e-collection system in the performance of their duties. Technology Acceptance Model (TAM) was adapted with an extension of computer self-efficacy variable with a view to providing additional explanation to the model. Partial Least Square (PLS) was used to analyse 116 responses from ecollection users in investigating the relationship between three independent variables (perceived usefulness, perceived ease of use, computer self-efficacy) and the dependent variable (intention). The results of the analysis revealed that positive and significant relationships exist between the independent variables and the dependent variable except between perceived usefulness and intention. Recommendations were made to the hospital authorities to educate and enlighten the concern employees on the usefulness and benefits of the new system.
Environmental performance of the Nigerian companies has become an issue of interest due to the negative effect of the companies' operations to the natural environment. The performance affects costs of capital structure financing because of its risk implication. Thus, the study examined the performance effect on costs of capital structure financing. Unlike the resource-depletion view of the performance, it is posited that environment operational performance lowers the companies’ costs of capital structure financing. With analysis of 53 listed companies from Nigerian Stock Exchange Market, negative effects are found between the environment operational performance and costs of capital structure financing of the companies. This aligned with instrumental stakeholder's theory of favourable resource allocation arising from improved environmental performance. It contributed to the understanding of capital structure financing advantage that can be achieved with environmental performance, thus supported the win-win view of corporate environmental performance.
The paper examined the relationship between environmental disclosure and cost of capital structure financing of the Nigerian listed companies. This is due to a concern about the environmental behaviour of the companies that result in stakeholders' interest in environmental disclosure. Though the disclosure is voluntary (to a certain extent) its inadequacy creates information asymmetric and risk that affect the cost of capital structure financing. The study was on listed Nigerian companies whose activities have an environmental repercussion. Where the data was gathered from content analysis of the companies' annual reports. A regression analysis based on the pool, 2SLS and 3SLS were made to improve the robustness of the results. It provides evidence in support of companies' stakeholders' engagement through disclosure to manage the cost of capital structure financing. The disclosure level effect on the cost of capital structure will help curtailed negative environmental activities of the companies. However, the sample size is small due to the limited number of publically listed companies in the Nigerian. Additionally, the data is cross-sectional which may not be stable over time and across industries level. Recommend for further study that will look into financial stakeholders' perception about the environmental disclosure and its value relevance in financing decision.
We have collected and analysed the perception of the experts from the two Nigerian notable anti-corruption agencies on PSC in Nigeria. Experts from the Independent Corrupt Practices Commission (ICPC) and the Economic and Financial Crimes Commission shared the experiences on how PSC in perceived in Nigeria. These experts are specialists and professionals in various fields of endevours. Furthermore, they are interacting with the phenomenon under investigations in in various capacity as investigators and prosecutors. Our initial aim was to gain an understanding from the perspectives of the corrupt public servants themselves. However, this proved difficult due to the secretive and complex nature of corruption. Even those found guilty of corruption and subsequently convicted, often deny the charges and hence decline speaking about it. Therefore, as the next plausible alternative, an insight from these experts was sought. Through qualitative research methodology paradigm, this study sourced data from face to face interviews with these experts. The finding indicates the perception that PSC in Nigeria is a social reality which is a multifaceted phenomenon. It is being perceived differently depending on the lens through which it is being viewed. Therefore, any meaningful remedy to the menace of corruption in the country should commence at gaining an understanding of the perception held on corruption and appropriately addressing it.
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