This study sought to find out the effects of firm culture on management accounting practices (MAPs). The study used a structured questionnaire to collect data from 220 randomly selected manufacturing firms out of 514 firms and used logistic regression for analysis. This study examined seven dimensions of firm cultures, including innovation/risk orientation culture, people orientation culture, outcome orientation culture, aggressive culture, stability culture, team-based culture, and attention to details culture. The study established that team-based, attention to details, and stability cultures have a significant influence on the choice of management accounting practices. In contrast, the considerable influence of other cultural dimensions lacks statistical support. The study concludes that attention to details culture and team-based culture are barriers to modern management accounting practices, and cautions should be exercised by managers in using these cultures. Therefore, this study recommends that manufacturing firms in Nigeria should be cautious of their culture and its implication on MAPs. In a more specific term, they should practice cultures that will allow them to choose modern MAPs and take advantage of the benefits attached.
Treasury Single Account (TSA) is a new government policy to fight corruption in the Nigerian public sector. The policy has received a lot of compliments from many Nigerians; however, empirical studies have produced mixed results. The study examined the effects of Treasury Single Accounts (TSA) on the revenue generation of federal government parastatals in Ekiti state. The study specifically examined the effect of TSA on revenue generation of Federal University Oye-Ekiti, Federal Teaching Hospital Ido, Federal Road Safety Commission Ado-Ekiti and Federal Polytechnics Ado-Ekiti. Both Descriptive and inferential statistics were used. The descriptive statistics include mean, standard deviation, minimum and maximum while the study employed paired sample t-test for inferential analysis. The study reveals that TSA has not enhanced the revenue generation among federal government parastatals in Ekiti state. The research further shows that TSA is counterproductive since average revenue generated after the implementation of TSA is lower than the average revenue that the parastatals generated before the implementation of TSA. The study recommends that the federal government of Nigeria should investigate the reasons why the TSA is counterproductive in Ekiti state and adequately monitor its implementation.
Nigeria has been desperately seeking tax revenues since 2016 due to a persistent fall in oil price and production. However, many Nigerians are not tax compliant since there was little or no emphasis on tax revenue, particularly in the informal sector during the oil boom. This paper examined the effect of Tax awareness and Taxpayers' perception of government spending on Tax evasion in the informal sector of Ekiti state. Also, the moderating effect of Taxpayers' attitude was examined. A structured questionnaire was used to collect data from 150 respondents, but only 108 returned the completed questionnaire, and only 100 respondents’ data were useful. The findings show that Taxpayers' awareness considerably reduced tax evasion, but the effect of Taxpayers' perception lacks analytical support. The findings also reveal that taxpayers' attitude has a significant moderating effect on the relationship between taxpayers' awareness and tax evasion. However, the moderating effect of Taxpayers' attitude on the relationship between Taxpayers' perception about government spending and Tax evasion was not statistically significant.
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