Instructional Resources and Effective Pedagogy of Financial Accounting in Secondary Schools, Lagos, Nigeria

Students’ poor Financial Accounting performance in senior secondary schools is worrisome and induces youths to engage in several social vices. An attempt to curb the menace and improve students’ performance led this study to assess the instructional resources and effective pedagogy of Financial Accounting in secondary schools in Lagos State, Nigeria. Adopting the descriptive survey research design, the population of the study comprised 2,492 senior secondary schools 1 and 2 students and 10 teachers of Financial Accounting under Education District IV in Lagos State, Nigeria. 300 students and all the 10 teachers eventually emerged as samples using Checkmarket Sample Size Calculator at 5% margin and 95% confidence level. The data were collected using a structured questionnaire that obtained Cronbach’s Alpha=0.90, and analysed using descriptive analysis and t-test at α=0.05 level of significance. The results showed that the teachers of Financial Accounting were not using activity-based pedagogical strategies. Most of the instructional materials necessary for the effective pedagogy of Financial Accounting were inadequate and malfunctioning. Therefore, Financial Accounting teachers are strongly encouraged to apply innovative and experiential learning strategies in teaching and learning. Furthermore, adequate infrastructure and modern equipment in the schools will create better learning opportunities for students.

Planning and Governance of Transfer Technology Activities in Polytechnic Institutions

Technical and Vocational Education and Training (TVET) institutions are urged to promote transfer technology activities, especially to foster the culture of innovation and commercialisation. Technology transfer enables the technology to be retrieved and manipulated for further usage according to the industrial needs. Although several technology transfer frameworks developed in past research, those frameworks cannot be applied to the TVET institutions because of the different organisational environment. Therefore, this study aims to identify the relationship between organisational factors, particularly the governance and planning with transfer technology activities in polytechnic. This research used a quantitative approach with a questionnaire as the instrument to test two hypotheses. 150 lecturers were selected as samples for the study involving three Polytechnics in Selangor. The hypotheses were tested based on Structural Equation Modelling (SEM) using the SmartPLS software. The study found a significant positive relationship between planning and governance with transfer technology practices. TVET institutions could benefit from the results in implementing consistent transfer technology activities by giving more priority to planning and governance.

Perception of Business Educators and Students on Curriculum Implementation in Junior Secondary Schools in Adamawa State, Nigeria

This study aims to determine the perception of business educators and students on curriculum implementation in junior secondary schools in Adamawa state. The descriptive co-relational study design was adopted. The population of the study was 260 teachers and 384 students who were drawn by using simple random sampling technique from junior secondary schools across the five educational zones in Adamawa State. A structured questionnaire of 25 items was used to collect data, and the data collected were analysed using descriptive statistics and Pearson Product Moment Correlation. The study found a significant relationship between the methods of teaching business studies and students’ academic performance. Moreover, there was also a significant relationship between the quality/quantity of manpower and students’ academic performance. This study recommends teachers to attend in-service training, workshops, and seminars to update their knowledge on the new curriculum being designed. Additionally, the state government should engage the services of more business educators in the state as a matter of urgency.

Factors Influencing Quality Assurance Of Business Education Programme In Public Education Colleges Of Ogun State, Nigeria

This study aims to assess the factors influencing quality assurance of Business Education programme in Nigerian public Education Colleges of Ogun State. Thus, the study was guided by three research questions and three null hypotheses. Consisting of 245 Business Education students’ sampling, the study adopts descriptive survey design. Adapted from Babayemi (2019), Azasu, et. al. (2015) and Salami (2019), this study developed a structured questionnaire, Factors Influencing Quality Assurance of Business Education Programme Questionnaire (FIQABEDQ) as its structured questionanaire. The questionnaire was validated by three experts and applied to the study. Split-half method was utilised to establish reliability coefficient, at 0.83 using Cronbach Alpha. The data generated for the study were analyzed using mean and standard deviation. All null hypotheses were tested at 0.05 level of significance using inferential statistic of ANOVA. The findings showed, among others, that Business Education curriculum moderately influenced the achievement of Business Education Programme’s objective. In addition, this study suggests that Business Education curriculum should be revisited and tailored towards equipping for self-employment, among others. Therefore, cooperation and collaboration among Business Education’s stakeholders are needed in an attempt to achieve the stated objectives in Business Education by providing ample and proper modern facilities in their tertiary institutions.

The Effect of Transformational Leadership on the Organizational Performance in Higher Education Institutions in Iraq

Higher education institutions in Iraq faces numerous issues which affected the performance of teaching staff and education quality. Thus, a university needs effective leaders who can inspire the teaching staff and drive transformation in the whole education process. Transformational leaders establish a vision to deliver transformation and change by motivating and inspiring followers. This study aims to identify the influence of transformational leadership on the organisational performance of Iraqi universities. 387 academic staff were sampled from five universities in Iraq and surveyed by using self-administered questionnaire. Structural equation modelling (SEM) and regression analysis were used to analyse the data. The result showed that transformational leadership has a significant effect on organisational performance. Therefore, a university should consider transformational leadership as a critical leadership quality in designing training programs and developing future recruitment policies.

The Moderating Effect of Supervisor Support on Flexible Working Arrangement and Work-Family Conflict Relationship: A Conceptual Paper

Workforce competitiveness trends have shown significant changes over the years. Multiple role conflicts have seen an increase in both dual-earner families and single-parents. Regardless of whether it is single parents or working couples, both must manage family and work obligations daily. As such, many companies are adopting flexible working arrangement in their organizations. This study aimed to discover the moderating effect of supervisor support on the flexible working arrangement and work-family conflict relationship. The population for the study consisted of Malaysian organizations that adopted a flexible working arrangement. The flexible working arrangement here includes adoptions of flexible working time, compressed work-week practices and working from home. The companies involved were derived from TalentCorp Malaysia Flexible Working Arrangement report, 2015, in collaboration with Malaysian Federation Employer. The surveys form would be disseminated to the organization selected from the list through their respective Human Resource Department. The findings would explain the moderating effect of supervisor support on the flexible working arrangement and work-family conflict relationship. Findings from this study are deemed to be beneficial for the employers in general and human resource ministry in overcoming the turnover of productive employees due to the inability to balance work and family needs. The findings would also minimize the brain drain suffering by Malaysian organizations. An effective strategy could be developed so that the work-family conflict issues could be overcome.

Unemployment in Nigeria: Can need for power improve the scourge?

The study described a Nigerian Government program called the Need for Power (N-Power) in reducing the unemployment rate. Questionnaires were distributed to 115 respondents sampled using an accidental sampling technique, and a descriptive analysis was conducted to determine the influence of N-Power in generating employment opportunities. The reliability of 0.81 was obtained with the use of the Cronbach alpha formula. From the result, N-Power Volunteer Corps, N-Power Builds, N-Power Creative, and N-Power Knowledge generated employment to a high extent. It was also concluded that males' employment opportunities generated by N-Power did not significantly differ from females'. Consequently, this study recommended that the Government listen to the beneficiaries' complaints to declare their actual income voluntarily, increase the monthly stipend of N10,000 per month to encourage more youths to participate in the program, and link training to job and labour market opportunities.

Organizational justice as a predictor of organizational citizenship behaviour

Organizational Justice essential factor could increase the organizational citizenship behaviours among employees in the workplace. This study aims to examine the impact of organizational justice on organizational citizenship behaviours among nurses. The study employed a quantitative method to examine the impact of organizational justice on organizational citizenship behaviours among nurses. The study conducted in Heet General Hospital and the questionnaire tool's used to collect the data. However, the questionnaires consist of three main elements of organizational justice (distributive, interactional and procedural justice) and the organizational citizenship behaviour items. The data is analyzed by Smart PLS. The result indicated that the distributive and interactional justice have a positive and significant impact on organizational citizenship behaviours among nurses. In contrast, procedural justice has no significant impact on organizational citizenship behaviours among nurses. Distributive justice predicted organizational citizenship behaviours more than interactional justice. The study contributed to enrich the body of literature, which is suffering the lack of study among nurses.

Measuring financial distress of non-bank financial institutions of Bangladesh using Altman’s Z-Score model

Non-bank financial institutions (NBFIs) are recognized as the fundamental of a financial market as they complement the banking institutions. Since 1981, NBFIs have been playing a vital role in the economic growth of Bangladesh. Unfortunately, in the recent years most of the NBFIs have been found financially distressed. However, few NBFIs that were included in our sample claimed themselves as potential companies with sound financial performance though it was highly criticized. Therefore, the motivation for conducting this study is to examine the financial soundness of selected NBFIs using Altman’s Z score (1995). This study involved 20 NBFIs out of 23 Dhaka Stock Exchange (DSE) listed institutions, which were selected based on information availability by considering A, B and Z categories from 2014 to 2018 period. The secondary data were collected from the annual reports of the selected companies over the period. The findings are as follows: 95% of the 20 NBFIs were in distress zone during the study period and only 5% NBFIs were in safe zone during 2017-2018 period. Therefore, the analysis predicted that within the upcoming years a few of the NBFIs will be approaching bankruptcy. Finally, it is suggested that the government, respective regulatory authority, and policy makers to pay an immediate attention on mitigating the factors affecting the financial distress.

The effectiveness of ‘Student Team Achievement Divisions’ (STAD) model towards students’ achievement in the Principles of Accounting subject

The purpose of this study was to determine the effectiveness of the STAD model towards students’ achievement in the Principles of Accounting subject, specifically in the Ledger topics. This study also evaluated students' understanding, motivation, attitude and interest in learning Principles of Accounting after using the STAD model. A quantitative approach with a quasi-experimental design was used. The sample selection involved Form 4 students from the social science stream comprising 30 students in the treatment group and 30 students in the control group. The research instruments used were pre-test, post-test and a survey questionnaire. The data was analyzed using the descriptive and inferential analysis. The descriptive analysis was used to describe students' perceptions of learning Principles of Accounting after using the STAD model. The inferential analysis involved analysis such as independent sample t-tests, paired sample t-tests and Pearson correlation analysis to explain the differences and relationships between the variables of the study. The findings showed that there was a significant difference between the treatment group and the control group in the post-test whereby the treatment group showed a significant and higher improvement (mean score= 18.267) compared to the control group (mean score= 15.133). The Pearson correlation analysis also showed a strong relationship (r= 0.745) between the STAD model and student achievement in post-test analysis. The results of the students' perceptions of Principles of Accounting after using the STAD model showed that their levels of understanding and motivation were high. The findings of this study showed that the STAD model improved students' achievement, understanding and motivation in Principles of Accounting subject. The implications of this study indicated that the STAD model could enhance the learning effectiveness of Principles of Accounting.