scholarly journals FORENSIC ACCOUNTING AS AN INSTRUMENT FOR FRAUD DETECTION AND PREVENTION IN THE PUBLIC SECTOR: MODERATING ON MINISTRIES, DEPARTMENTS AND AGENCIES IN NIGERIA

2021 ◽  
Vol 20 (1) ◽  
pp. 49-59
Author(s):  
Niyi Oladipo Olaniyan ◽  
Ayodele Temitope Ekundayo ◽  
Oladimeji Emmanuel Oluwadare ◽  
Theresa Omolade Bamisaye
Keyword(s):  
Internal Control ◽  
Survey Design ◽  
Fraud Detection ◽  
Positive Influence ◽  
Primary Sources ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Accounting Systems ◽  
The Public ◽  
Forensic Accounting

The study examined forensic accounting as an instrument of detection and prevention of fraud in Nigeria. It specifically examined the influence of forensic accounting on detection and prevention of fraud in Ministries, Departments and Agencies in Nigeria. The study is predicated on policeman theory, white collar theory, fraud diamond theory. Primary sources of data were employed which covered the period of ten (10) years spanning from 2010 to 2020. A cross sectional Survey design was adopted. A Questionnaire was used in data collection from the staff of Integrated Personnel Payroll Information System and Office of the Account General of Federation. Seventy-five (75) questionnaires were used as the sample size. The study adopts descriptive statistics while regression analysis was used to test the stated hypotheses. The result of the findings showed that forensic accounting has positive and significant influence on fraud prevention, but foreign account has no total control on fraud detection. It was also revealed that forensic litigation has no significant positive influence on recovery of funds lost to fraud. The study recommends that forensic accounting systems should be allowed as a procedure for internal control systems so as to prevent or reduce the level of income leakages, mismanagement of funds and budget padding.

Who cares for nutrition information at a restaurant? Food-related lifestyles and their association to nutrition information conscious behaviors

2016 ◽  
Vol 118 (7) ◽  
pp. 1625-1640 ◽  
Author(s):  
Jinkyung Choi
Keyword(s):  
Cluster Analysis ◽  
Factor Analysis ◽  
Body Satisfaction ◽  
Survey Design ◽  
Nutrition Information ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Content Type ◽  
The Public ◽  
New Information

Purpose – People have become more health conscious about the food they eat on any occasion. As healthy dietary information has been released to the public in order to correspond with active public adaptation, more consumers have become aware of and are showing interest in new information related to health. The purpose of this paper is to utilize food-related lifestyle (FRL) instruments to explain nutrition information-conscious behaviors. Design/methodology/approach – This study used a cross-sectional survey design. A questionnaire was developed based on previous studies. A factor analysis and a cluster analysis were conducted to segment nutrition information-conscious behaviors of consumers. Participants were 200 and the survey was administered to citizens in South Korea. Exploratory factor analysis, cluster analysis, analysis of variance, Duncan’s multiple comparison tests, and χ2 test were used. Findings – Nine factors were identified and four clusters were established. These clusters were named: “personal value concern group,” “enthusiastic group,” “moderation group,” and “unconcerned group.” Each segment was significantly different in body satisfaction and nutrition information-conscious behaviors. Nutrients such as dietary fibers, sodium, and trans fat were considered differently by the four segments. Originality/value – Using an FRL instrument in relation to nutrition information-conscious behavior, interesting conclusions were drawn. Results of this study suggested that each segment has its characteristics in relation to nutrition information-conscious behaviors. Also it can be concluded that it is time for individuals to take responsibility for their own health problems.

scholarly journals Leader Empowering Behaviors and Psychological Empowerment as Perceived by Young Hospital Staff Nurses: A Pilot Study

Jurnal NERS ◽  
2019 ◽  
Vol 14 (1) ◽  
pp. 47
Author(s):  
Ryan Michael Flores Oducado
Keyword(s):  
Work Experience ◽  
Psychological Empowerment ◽  
Survey Design ◽  
Rank Correlation ◽  
Hospital Staff ◽  
Positive Influence ◽  
The Philippines ◽  
Staff Nurses ◽  
Cross Sectional Survey ◽  
Cross Sectional

Introduction: Empowerment has become an important concept in nursing that has gained acknowledgment in theories and practice of leadership and management. A positive organization espouses empowerment to attract and retain employees. While it is not new to nursing, there is little published research on empowerment among nurses in the Philippines. This study aimed to measure young staff nurses’ perception of leader empowering behaviors and psychological empowerment.Methods: This study used a cross-sectional survey design participated by 44 conveniently chosen staff nurses in a private teaching and training hospital in Iloilo City, Philippines. The participants were asked to answer 5-point Likert scale questions utilizing adopted instruments. Descriptive and non-parametric statistical stools were used with Mann-Whitney U test to determine differences and Spearman’s rank correlation to establish relationship between variables.Results: Overall, young staff nurses perceived their leaders’ behaviors to be highly empowering (M=3.89). Staff nurses also had a high level of psychological empowerment (M=4.07). Leader empowering behaviors was significantly related to staff nurses’ perception of psychological empowerment (p=.001). Staff nurses’ level of psychological empowerment were significantly different in terms of employment status (p=.020) and years of work experience (p=.014).Conclusion: This study highlights the positive influence of the empowering behaviors of leaders in enhancing staff nurses’ level of psychological empowerment. It is vital for nurse managers to continually demonstrate leadership behaviors that empower staff nurses at the unit level.

scholarly journals Effect of talent management on service delivery in the hospitality industry

2020 ◽  
Vol 9 (5) ◽  
pp. 91-99
Author(s):  
Edward Mwangi Wangechi ◽  
Peter Koome ◽  
Paul Gesimba
Keyword(s):  
Service Delivery ◽  
Hospitality Industry ◽  
Survey Design ◽  
Sampling Technique ◽  
Target Population ◽  
Talent Management ◽  
Positive Influence ◽  
Learning And Development ◽  
Cross Sectional Survey ◽  
Cross Sectional

Talent management impacts on service delivery in the hospitality industry. The aim of the study was to assess the effect of learning and development on service delivery in the hospitality industry in Nyeri County, Kenya. The study employed a cross-sectional survey design to determine the relationship between the variables. The target population was 310 employees of three hotels who comprised of supervisors, room stewards, food and beverage managers, waiters, storekeepers, and chefs in three hospitality establishments in Nyeri County. The research used a stratified sampling technique to select 104 participants for the study.  The main instrument for data collection was a semi-structured questionnaire. The findings of the study revealed that learning and development have a significant and positive influence on service delivery. The study recommends that organizations should stress and develop robust learning and development interventions to mitigate performance-related challenges, realize the desired quality service delivery and stability, and gain a competitive edge. It is hoped and desired that this journal will lead to a supplementary examination of the benefits of this refocus on talent and management, including the development of useful definitions.     

scholarly journals Influence of Training Strategies on Employee Performance in Public University Campuses in Kericho County, Kenya

2020 ◽  
Vol 16 (3) ◽  
pp. 88
Author(s):  
Benjamin Bett Cheruiyot
Keyword(s):  
Survey Design ◽  
Employee Performance ◽  
Target Population ◽  
Public University ◽  
Study Data ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
University Campuses ◽  
The Public ◽  
Training Strategies

The focus of this study was to investigate the influence of training strategies on employee performance in public university campuses in Kericho County, Kenya. The study was motivated by concerns on employee performance in public university campuses despite the various training strategies adopted by the public institutions to enhance employee performance. The study adopted a cross-sectional survey design.  A sample of 106 employees, representing 26% of the target population, was selected from four public university campuses namely; University of Kabianga (UK), Moi University (MU), Kenyatta University (KU), and Kisii University (KSU). Stratified random sampling was utilized in selecting the respondents for the study. Data was collected through a questionnaire and analyzed using both descriptive and inferential statistics. A pilot study was conducted on the data collection instrument to pre-test its validity before the main survey, while data reliability was measured using Cronbach’s alpha coefficient. Statistical Package for Social Sciences (SPSS) version 23.0 was used to aid in coding, entry and analysis of quantitative data. Finally, there is a conclusion and recommendation based on the findings. The study found out that the relationship between training strategies and employee performance was significantly positive. The conclusion from the findings of this study is that motivated employees are the main drivers of the public institutes’ performance. Given the findings, the study recommends that public universities improve training strategies to improve the level of employee performance.

scholarly journals Leader Empowering Behaviors and Psychological Empowerment as Perceived by Young Hospital Staff Nurses: A Pilot Study

Jurnal NERS ◽  
2019 ◽  
Vol 14 (1) ◽  
pp. 47
Author(s):  
Ryan Michael Flores Oducado
Keyword(s):  
Work Experience ◽  
Psychological Empowerment ◽  
Survey Design ◽  
Rank Correlation ◽  
Hospital Staff ◽  
Positive Influence ◽  
The Philippines ◽  
Staff Nurses ◽  
Cross Sectional Survey ◽  
Cross Sectional

Introduction: Empowerment has become an important concept in nursing that has gained acknowledgment in theories and practice of leadership and management. A positive organization espouses empowerment to attract and retain employees. While it is not new to nursing, there is little published research on empowerment among nurses in the Philippines. This study aimed to measure young staff nurses’ perception of leader empowering behaviors and psychological empowerment.Methods: This study used a cross-sectional survey design participated by 44 conveniently chosen staff nurses in a private teaching and training hospital in Iloilo City, Philippines. The participants were asked to answer 5-point Likert scale questions utilizing adopted instruments. Descriptive and non-parametric statistical stools were used with Mann-Whitney U test to determine differences and Spearman’s rank correlation to establish relationship between variables.Results: Overall, young staff nurses perceived their leaders’ behaviors to be highly empowering (M=3.89). Staff nurses also had a high level of psychological empowerment (M=4.07). Leader empowering behaviors was significantly related to staff nurses’ perception of psychological empowerment (p=.001). Staff nurses’ level of psychological empowerment were significantly different in terms of employment status (p=.020) and years of work experience (p=.014).Conclusion: This study highlights the positive influence of the empowering behaviors of leaders in enhancing staff nurses’ level of psychological empowerment. It is vital for nurse managers to continually demonstrate leadership behaviors that empower staff nurses at the unit level.

Compliance to acts, rules and regulations: Evidence from sub-saharan africa

2016 ◽  
Vol 16 (3) ◽  
pp. 374-405 ◽  
Author(s):  
Musa Mbago ◽  
Joseph M. Ntayi ◽  
Moses Muhwezi
Keyword(s):  
Survey Design ◽  
Public Procurement ◽  
Sub Saharan Africa ◽  
Public Employees ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
The Public ◽  
Compliance Model ◽  
Sub Saharan ◽  
Stewardship Behavior

The purpose of the study is to develop and test an integrated compliance model using constructs derived from the legitimacy, deterrence, institutional and stewardship theories. A Cross-sectional survey design was used to collect data from a sample of 97 out of the population of 129 Procuring and Disposing Entities which are regulated by the Public Procurement and Disposal of Assets Authority Act (PPDA). Measurement items were derived from a critical review of literature and found to be both valid and reliable with Cronbach Alpha coefficient of 0.7. The findings reveal that legitimacy and stewardship behavior are significant predictors of compliance to the PPDA Act, Rules and Regulations. We therefore recommend that Procuring and Disposing Entities should continue legitimizing the procurement law through involvement of all stakeholders and promote stewardship behaviors among public employees.

Charismatic and corrective leadership dimensions as antecedents of employee safety behaviours

2018 ◽  
Vol 39 (2) ◽  
pp. 186-201 ◽  
Author(s):  
Kwasi Dartey-Baah ◽  
Seth Ayisi Addo
Keyword(s):  
Structural Equation ◽  
Survey Design ◽  
Positive Influence ◽  
Active Management ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Content Type ◽  
Employee Safety ◽  
Safety Compliance ◽  
Practical Implications

Purpose The purpose of this paper is to investigate idealised influence under transformational leadership and active management-by-exception (MBE-A) under transactional leadership as the predictors of employee safety behaviours among engineers and technicians in the Ghanaian power transmission subsector. Design/methodology/approach The study employed a cross-sectional survey design and a quantitative approach to gather data from 278 respondents through the use of a structured questionnaire. Covariance-based structural equation modelling was used to analyse the data and test the hypotheses with 264 usable responses. Findings The analysis revealed that idealised influence had positive significant effects on both safety compliance and safety participation of employees. Surprisingly, MBE-A had a positive influence on safety participation but not on safety compliance. Practical implications The findings of this study present useful practical implications for leaders and policy makers in organisations in engendering good safety behaviours of employees and improving overall organisational safety performance. Originality/value The variables used in the study together with the study’s Ghanaian bureaucratic context present interesting and fresh insights into the interplay between leadership and employee safety, thereby contributing to the discourse on the safety leadership construct.

PERCEIVED EFFECTS OF STREET HAWKING ON THE WELL-BEING OF CHILDREN IN ANYIGBA, DEKINA LOCAL GOVERNMENT AREA OF KOGI STATE, NIGERIA

2018 ◽  
Vol 8 (1) ◽  
pp. 01-07
Author(s):  
Alfred Eboh
Keyword(s):  
Local Government ◽  
Survey Design ◽  
Sampling Technique ◽  
Well Being ◽  
Local Government Area ◽  
Negative Consequences ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Perceived Effects ◽  
The Government

Background: The hawking of wares by children has been a serious issue confronting the Nigerian society. Children hawk in some of the most horrible conditions conceivable, where they face a serious risk of injury, chronic illness, kidnapping, rape or death. Objective: The focus of this study was to assess the perceived effects of street hawking on the well-being of children in Anyigba, Dekina Local Government Area of Kogi State. Methods: The population of this study consists of parents of the street hawkers in Anyigba while cross-sectional survey design was used through the purposive sampling technique to choose the sample size of one hundred and sixty-two (162) respondents. The validated structured questionnaire and In-Depth Interviews (IDIs) served as the instruments for the data collection respectively. The hypotheses were tested using Chi-Square at a predetermined 0.05 level of significance. The quantitative data were analysed with the aid of the SPSS (version 20). Results: The results indicated among others that street hawking had significant social implications and physical consequences on children's moral behaviour as well as health status in the study area. Conclusion: The study, therefore, concluded that the government of Kogi State should carry out an enlightenment campaign through the media and religious institutions on the negative consequences of street hawking are recommended as panacea. Also, the child right act instrument and its implementation should be strengthened in order to curb street hawking in the study area.

Corporate Social Responsibility Practices in Bank: A Case of Bangladesh

2020 ◽  
Author(s):  
Dalowar Hossan
Keyword(s):  
Corporate Social Responsibility ◽  
Social Responsibility ◽  
Positive Reaction ◽  
Survey Design ◽  
Business Community ◽  
Policy Implications ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
Corporate Social ◽  
Self Administered Questionnaire

The purpose of this article is to examine the influence of corporate social responsibility practices of Dutch-Bangla Bank Limited (DBBL), Bangladesh and to know the client’s knowledge, feedback, awareness and eagerness towards the CSR activities while choosing a bank. This study also investigates the level of present and expected CSR contribution of this bank. A cross- sectional survey design was used for the study featuring a self administered questionnaire and data were collected from 100 clients at South Surma branch. Data were analyzed using SPSS and the findings revealed that CSR activities played an important role for clients to choose a bank. Most of the clients were aware of CSR program and they had positive reaction to CSR practices of DBBL. Clients also suggested to expand CSR practices and they were willing to contribute for social activities financially. The results show the policy implications for business community, citizen, customers, investors, managers and other stakeholders.

Are e-learning Webinars the future of medical education? An exploratory study of a disruptive innovation in the COVID-19 era

2020 ◽  
pp. 1-10
Author(s):  
Colin J. McMahon ◽  
Justin T. Tretter ◽  
Theresa Faulkner ◽  
R. Krishna Kumar ◽  
Andrew N. Redington ◽  
...  
Keyword(s):  
Deep Learning ◽  
Carbon Footprint ◽  
Quantitative Research ◽  
Survey Design ◽  
Hybrid Approach ◽  
Disruptive Innovation ◽  
Cross Sectional Survey ◽  
Cross Sectional ◽  
E Learning ◽  
The Impact

Abstract Objective: This study investigated the impact of the Webinar on deep human learning of CHD. Materials and methods: This cross-sectional survey design study used an open and closed-ended questionnaire to assess the impact of the Webinar on deep learning of topical areas within the management of the post-operative tetralogy of Fallot patients. This was a quantitative research methodology using descriptive statistical analyses with a sequential explanatory design. Results: One thousand-three-hundred and seventy-four participants from 100 countries on 6 continents joined the Webinar, 557 (40%) of whom completed the questionnaire. Over 70% of participants reported that they “agreed” or “strongly agreed” that the Webinar format promoted deep learning for each of the topics compared to other standard learning methods (textbook and journal learning). Two-thirds expressed a preference for attending a Webinar rather than an international conference. Over 80% of participants highlighted significant barriers to attending conferences including cost (79%), distance to travel (49%), time commitment (51%), and family commitments (35%). Strengths of the Webinar included expertise, concise high-quality presentations often discussing contentious issues, and the platform quality. The main weakness was a limited time for questions. Just over 53% expressed a concern for the carbon footprint involved in attending conferences and preferred to attend a Webinar. Conclusion: E-learning Webinars represent a disruptive innovation, which promotes deep learning, greater multidisciplinary participation, and greater attendee satisfaction with fewer barriers to participation. Although Webinars will never fully replace conferences, a hybrid approach may reduce the need for conferencing, reduce carbon footprint. and promote a “sustainable academia”.

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