This study examined the impact of educational, legal, and behavioral factors on the applicability of forensic accounting in the public sector in Nigeria. The study utilized primary data through the administration of questionnaires to accountants the internal and external auditors drawn from seven states of the North-Western geo-political zone of Nigeria. Partial Least Squares (PLS) path modeling using smart PLS3 Statistical Software was employed for the analysis. The findings indicated that behavioral, educational, and legal factors are positively related to the applicability of forensic accounting in the states. The results revealed the importance of giving special consideration to educational, legal, and behavioral factors to ensure the successful application of forensic accounting to deter and detect corruption and other fraudulent activities in Nigeria. The study shows how educational and professional institutions would assist in the promotion of the awareness, knowledge, and skills of forensic accounting.
The study assessed the factors affecting entrepreneurship development among Food Marketers in Ilorin Metropolis, Kwara State, Nigeria. One hundred and ten respondents were randomly selected in four markets in Ilorin. The data was analyzed using frequency count, percentage, mean and Pearson Product Moment Correlation. The result reveals that mean age of the respondents was 30.5 years and about 58.2% were female. Record keeping skills (mean score =2.42) was the highest ranked entrepreneurial information needs of the respondents while lack of start-up capital (mean score =2.40) was the most severe factor affecting entrepreneurial activities of food marketers. There is a weak positive significant relationship between the entrepreneurial information needs and factors affecting entrepreneurial development of the respondents (r=0.407, p=0.0001). The study recommends that there should be provision of training on entrepreneurial skills based on the identified areas of needs and there should be provision of credit facilities to the food marketers as these will enhance their productivity.
Keywords: Entrepreneurial Development, Factors, Information Needs, Food Marketers, Ilorin Metropolis
This study examined the political and environmental factors as determinants to apply forensic accounting in the North-Western states of Nigeria. The study utilized primary data through the administration of questionnaires. Partial least squares (PLS) path modeling (using smart PLS3 statistical software) was employed for the main analysis. The findings of the study indicated that both political and environmental factors are positively related to applying forensic accounting in these states. The study recommended that all political office holders and other government personnel should, even with the change of government, use their powers to ensure the right way to move forward and the continuity of state policies to apply forensic accounting. State governments should also provide an enabling environment for the applicability of forensic accounting through the provision of the required infrastructure to carry out the forensic services smoothly.
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