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Protection of environment and evidence of such efforts by companies sensitive to the environmental issues have not been convincingly clear. The attitudinal landscape of insensitivity and unfair treatment of environmental protection by the environment sensitive establishments in the downstream activities have become worrisome, particularly where expected returns from assets utilization now overrides concern the planet protection and fair treatments of the host communities where they operate. Consequently, an examination of environmental fairness and its effects on assets utilization. The population consisted of 12 oil and gas companies engaged in the downstream activities. Selection of companies using a purposive sampling technique for a period of 16 years 2003-2018 was explored. Inferential statistics was adopted in the data analysis and multicollinearity test carried out to determine the presence or absence of multicollinearity, showed no negative effect, while Breusch-Pagan / Cook-Weisberg test for heteroscedasticity was carried out for residual constantans. Environmental fairness had a statistically and positively significant impact on asset utilization (Adj R 2 =0.30; F-statistics (3, 44) =226.3; p-value=0.00 < 0.05). The study recommended that management of oil and gas companies should also ensure adequate support to the community through corporate social responsibility by implementing policies that reflect their environmental consciousness as well as ensuring full disclosure of all such activities in their published annual reports.

This paper examined the linkage between environmental disclosure practices and sustainable performance with particular reference to listed manufacturing companies operating in Nigeria. The study utilized the ex-post facto research design for its investigation while a sample of forty-eight (48) listed manufacturing firms were purposively selected out of sixty-seven (67) quoted manufacturing firms listed as at December, 2020. The study found that while environmental disclosures (EDD) exhibited a negative effect on Returns on Assets (ROA), Debt to Assets Ratio (DTA) and Market Price per Share (MPS) of the sampled firms, Social Disclosures (SDD), firm size and firm age exerted significant positive influence on sustainable performance of manufacturing firms. This implied that mere adherence to environmental disclosures is insufficient to affect the volume and direction of performance of manufacturing entities. On the contrary, social disclosures involving extensive social engagements and execution of corporate social responsibility initiatives positively impacts and drives sustainable performance of manufacturing companies in Nigeria. The study therefore recommended that management of manufacturing companies must take necessary steps to improve their levels of social engagements with their respective host communities with a view to improving their overall performance in a sustainable way.

In meeting the regulatory and ethical requirements of environmental accounting, reporting and practice among corporate organizations seem quite complex and challenging. Globally, management exerts much energy complying with environmental issues that affect salient societal requirements of pragmatic legitimacy and environmental accounting reporting and practice, yet the extent of this alignment remains uncertain. This study examined legitimacy theory and environmental accounting reporting and practices, adopting an exploratory research approach. The study resorted to using relevant materials from the field of accounting and finance. The study consulted and used journals, periodicals, and other documented material found to be appropriate and relevant to the study. Legitimacy theory was appropriately reviewed while other subsidiary theories of stakeholder theory and environmental information disclosure theory form part of the theoretical consideration. The study recommended that management of pollution sensitive companies should make environmental protection a priority and show good and quality character of adequate environmental disclosure and proper environmental accounting reporting and practice as expected by the stakeholders.

This paper examined the interplay between financial technologies and financial inclusion in emerging economies especially from the Nigerian perspective. The study adopted the exploratory research design involving extensive review of related published materials including statistics obtained from reputable sources such as the World Bank, the Enhancing Financial Inclusion Surveys and the Global Findex reports. The study found that while the deployment of financial technologies has aided the financial inclusion drive in Nigeria, progress is still being hampered by challenges relating to poor system interoperability, socio-cultural induced gender sensitivities, concerns of data privacy breaches and over serving of cities by Fintechs to the detriment of priority rural areas. The study therefore recommended that regulatory authorities should provide clear policy frameworks that address issues of gender sensitivities, breach of data privacy and encourage a redirection of fintech activities to priority rural areas for greater impact on the financial inclusion drive. Also, efforts should be made to improve system interoperability and linkages between the conventional banks and fintech players to mitigate the challenges of frequent downtimes and service glitches which heightens trust deficiency.

This study examined the role that forensic accounting play in aiding the success of fraud prevention strategies in combating frauds at both corporate and national levels. The study adopted the exploratory research design methodology involving extensive review of published articles, periodicals and other materials relevant to the subject matter. The study found that while the use and deployment of forensic accounting tools and techniques have made appreciable progress in the developed world, its appreciation and usage in emerging economies is still at the embryonic stage due to lack of political will, poor ethical tone set by management and dearth of skilled forensic accounting professionals. It therefore recommended that to ensure sustainable success of fraud prevention strategies, management of both public sector and corporate entities should demonstrate the needed political will and set the right ethical tone at the top through their actions and activities. Similarly, efforts should be made to continually upskill anti-fraud staffs (internal audit, forensic accountants, forensic investigators) through trainings and awareness programs on the latest fraud prevention methodologies. Also, that in view of the rising cases of cybercrimes, nation states should urgently consider the signing and implementation of legal treaties and frameworks to combat the scourge.

The ability to implement and maximize the use of accounting software to ensure reliable and efficient cost control among firms have become one of the complex challenges faced by many firms in contemporary business operations. The impact of accounting software on cost control among firms in the service sectors of Nigerian economy using listed deposit money banks was examined in this study. The study employed field survey design, via structured questionnaire administered to 120 respondents in Nigeria’s financial services sector. A total of 107 representing 89.7% were retrieved usable copies. Cronbach’s alpha test showed that the instrument had a value of 0.967 which is greater than 0.70, which implied that the research instrument was reliable. Purposive sampling technique was used for sampling size estimation of the descriptive and inferential statistics while regression analysis was used for the data analysis. The results of the study revealed that accounting software proxied by (software efficiency, software reliability, software easiness, software accuracy and data quality) significantly affected responsibility accounting (R2 = 0.600; F(5, 114) = 32.758; p-value =0.000. as well as activity based costing (R2 = 0.810; F(5, 114) = 91.489; p-value = 0.000). The study therefore concluded that accounting software deployment and implementation has a significant positive impact on cost control in listed deposit money banks. In particular, the study found that software operational easiness and its associated accuracy are the two principal elements that drive cost control effectiveness of listed deposit money banks in Nigeria. Consequently, the study recommended that when considering selection of accounting software for organization-wide deployment and implementation, owners and management of deposit money banks should ensure that software operational easiness and accuracy are used as the primary selection criterion to facilitate cost control effectiveness and by extension optimal revenue returns.

IntroductionDecision making is an age-old venture undertaken by private or public persons either in their individual capacities or at leadership positions in organizations. When properly taken, it is often the difference between a successful organization and a less than successful one. Nations have also risen or fallen based on the quality of decisions taken by its leaders. This has sometimes been argued as a contributory factor for the current classification of nation states between developed, developing and undeveloped countries. The subject of effective management decision making and its impact on the wellbeing of organizations have therefore continued to engage the attention of several scholars over the years due to its overwhelming importance (Nelson & Quick 2003, Ugoani, 2018.Innovative decision making is vital for organizational success (Oliveira et al., 2015). As organizations continue to embrace the centrality of creativity, research and development to keep pace with the competitive world, the necessity of making prudent and productive decisions based on such efforts have become more challenging. Although several theorists have developed various approaches to address the enormous task of taking productive decisions to stimulate organizational performance, choosing the optimum approach given scarce time, competitive demands and situational challenges have remained a tough riddle for business leaders to unravel. Furthermore, the rapid pace of industrialization, frequent economic fluctuations, heightened technological advancements coupled with the deployment of artificial intelligence have all compounded in no small measure the heavy consequences of defective decisions taken at strategic management levels. This has therefore made the need for a study of effective management decision making as a panacea for organizational survival very vital. While a number of literatures have examined the relationship between decision making and various indices of organizational performance such as operational effectiveness (Mohammed 1992), customer focus and orientation (Best 2004, Jaworksi & Kohli, 1993) and innovation (Aaker, 2001, Hamel, 2002, there is however a dearth of available research that have investigated the linkage between effective management decision making and