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UNIPORT JOURNAL OF BUSINESS, ACCOUNTING & FINANCE MANAGEMENT

ISSN NUMBER: 1596-9911
1 Title: IMPACT OF CURRENCY FLUCTUATIONS ON EXPORT REVENUE: CASE OF SOME SELECTED AFRICAN COUNTRIES
Author: OLUITAN, R.O. (PhD)., ANIFOWOSE, A.D. (PhD). AND AROKOYO, O.I.
Abstract: Abstract The study examines the impact of currency fluctuations on export revenue of some selected African countries (Cameroon, Congo, Egypt, Ethiopia, Ghana, Kenya, Namibia, Nigeria, South Africa and Tunisia).The secondary data were sourced from World Bank Data Atlas for Export Revenue (ER), Inflation Rate (INFR), Exchange Rate (EXR) and money supply (MS) for the period, 1990 to 2019. Unit Root tests were conducted using Augmented Dickey Fuller (ADF).For the estimation of the variables, GMM is applied. The results show that, 56% of change in export revenue can be explained by exchange rate (EXR), money supply (MS) and inflation rate (INFR). The inflation rate (INFR) has positive but without statistical significant impact on export revenue of the selected countries. While, money supply (MS) and exchange rate (EXR) has strong, positive and statistical significant impact on export revenue of the selected African countries. Keywords: export revenue, currency fluctuation, inflation rate, exchange rate, money supply. ... more
2 Title: DIVIDEND POLICY DECISION AND MARKET TO BOOK VALUE: FURTHER EVIDENCE FROM NIGERIA AND GHANA
Author: OGBOGHRO, VINCENT I. AND EDORE JULIUS OVUEFEYEN
Abstract: Abstract In this study, we consider the impact of dividend policy decisions on market to book value ratio in Nigeria and Ghana. Our sample includes 27 listed companies (21 from Nigeria and 6 from Ghana), while we employ the Arellano-Bond first difference approach to dynamic panel generalized method of moment (GMM). The results obtained from regressing market to book value ratio on two measures of dividend decision: namely, dividend per share and dividend yield, show that corporate dividend policy decisions play a highly significant role in determining the firm market value. The results also show that market to book value has a low but significant persistence. Therefore, we strongly advise investors in both countries to incorporate information about firms’ dividend decisions in their pricing models for good investment strategy and optimal investment decisions. Key words: Dividend policy decisions, market to book value ratio, dynamic panel GMM. ... more
3 Title: ENVIRONMENTAL ACCOUNTING PRACTICES AND FIRM VALUE OF QUOTED MANUFACTURING COMPANIES IN NIGERIA
Author: ADEGBIE F.F., EKPENI K. AND OWOLABI B.A
Abstract: Abstract This study examined the effect of environmental accounting practices on firm value of quoted manufacturing companies in Nigeria. The study adopted ex-post facto research design and considered a population of 34 manufacturing firms listed on Nigerian Stock Exchange as at 31st December, 2019. The study selected a sample size of 11 companies (that is, 9 consumer goods companies and 2 industrial goods companies) with the used of purposive sampling technique. Descriptive and inferential statistics were carried out. The result of pooled OLS was most appropriate to estimate the model and the result reveals that environmental accounting practices with the conyrol effect of company size has significant effect on firm value of manufacturing companies in Nigeria. The study recommends that quoted manufacturing firms should intensify efforts in compliant with requirements of Global Reporting Initiatives (GRI) for environmental accounting practices. Keywords: Environmental accounting practices, firm value, manufacturing companies. ... more
4 Title: INFORMATION AND COMMUNICATION TECHNOLOGY INNOVATION OF WEBLEARN IN ACCOUNTING EDUCATION
Author: ANDREW NNAMDI ONYEGBULE
Abstract: Abstract This research conveys the findings of a study carried out to examine the initiation of an interactive online computer-assisted learning module, called BLENED WEBLEARN, in an undergraduate introductory accounting course at a Polytechnic and universities at the blended learning concept. To enforce student-centered learning in the accounting programme, İt requires more efforts from accounting students in their learning experience. However, the educators play an important role to ensure that accounting student are properly guided by providing access to useful learning material, using blended learning web tool when it is easy to develop. It is aimed at the students in the preparation of cash flow statements, using professional accounting software, a topic that from the student perspective is usually considered fairly difficult. Following the pilot of the module, student responses were collected via questionnaire in order to evaluate their perceptions regarding the BLENDED WEBLEARN module Diffusion of innovations theory was utilized as a framework for assessing student responses and to guide further development of modules in other topics within the accounting unit. The results provided to be significant in relation to all four independent variables: relative advantage, compatibility, ease of use, and result demonstrability. Hypostasis testing .The combination of quantitative and qualitative findings indicates that the majority of students formed favourable perceptions regarding the relative advantage, compatibility, and ease of using the module, which further translated into positive intentions regarding prospective use of the module with Professional Accounting Packages as a Learning Resource. Keywords: Information, Innovation, Accounting Education, Spreadsheet Computation, Web Learn, Cloud Acconting. ... more
5 Title: THE MODERATING ROLE OF MARKETING ORIENTATION; MOBILE PHONE MARKETING AND PERFORMANCE OF SMALL AND MEDIUM SCALE ENTERPRISE IN RIVER STATE
Author: AMBAKADEREMO BOMIEGHA AND H.N OZURU PhD.
Abstract: Abstract This study examined the relationship between mobile phone marketing and performance of Small and Medium Scale Enterprise (SME) with moderating impact of marketing orientation in Rivers State. The study adopted the survey research design. The target population is the entire forty- one (41) registered fast food firm in Port Harcourt. The researcher purposively administered ten (10) copies of questionnaire to each management employees of twenty-one selected fast food firms in Rivers State using the non-probability sampling technique of convenience sampling. A sample size of (210) was drawn from our population of study. After data cleaning, 180 copies of questionnaire were completed and returned. Spearman rank Correlation Coefficient via SPSS 21.0 version was used to test the eleven hypotheses. Findings revealed that there was a positive relationship between the dimensions of mobile phone marketing and measures of performance. Also, the moderating variable of market orientation significantly influenced the relationship between mobile phone marketing and performance. The study concluded that providing more product information to customers, will lead to increased sales. With proper market orientation, this can increase profitability to these firms. Among others the study recommended that fast food SMEs should have great influence on consumers attitudes toward acceptance of the mobile marketing. This will lead to enhance the competitive advantage for the company and increase its market share. ... more
6 Title: THE MODERATING ROLE OF ADAPTIVE TECHNOLOGICAL ORIENTATION: DISRUPTIVE INNOVATION AND CORPORATE RESILIENCE OF TELECOMMUNICATION FIRMS IN LAGOS STATE
Author: EGBUWE, TITIOLA ITUNU., B. C. ONUOHA PhD. AND OMOANKHANLEN J. AKHIGBE PhD.
Abstract: Abstract The study investigated the moderating role of adaptive technological orientation on the relationship between disruptive innovation and corporate resilience of telecommunication firms in Lagos State. The study utilized the cross-sectional survey design with a population of 2650 managers of relevant strategic units and departments of all the 530 registered telecommunication firms in Lagos State. A sample size of 336 respondents was determined using Krejcie and Morgans (1970) while a 10% mark-up was made to bring the adjusted sample size to 370 raters. The simple random sampling technique was used in order to ensure that each member of the population has an equal chance of being selected. Questionnaire was the instrument for data collection and the Cronbach’s Alpha statistics of 0.7 was adopted as the reliability threshold. Descriptive statistics involved the use of mean and standard deviation, while inferential statistics involved the use of partial correlation to evaluate the effect of the moderating variable on the relationship between the predictor and criterion variables. It is therefore recommended that telecommunications firms should have a growth mindset that accepts changing conditions and anticipates business evolution and innovations, create opportunities for innovation in other to develop agile and robust businesses. Also, management of telecommunication firms should frequently adopt new technological innovations and skills in order to bring about adaptive capability and capacity. Keywords: adaptive technological orientation, disruptive innovation, corporate resilience and telecommunication firms. ... more
7 Title: THE ROLES OF BUSINESS DEVELOPERS AND THE ACHIEVEMENT OF SUSTAINABLE DEVELOPMENT GOALS IN SOUTH-SOUTH REGION OF NIGERIA
Author: AKPANABIA, NSISUK H. PhD. & OZIMS EKWUTOSI PhD.
Abstract: Abstract This study focused on the roles of business developers and the achievement of sustainable development goals in South-South region of Nigeria. The study was carried out to determine the contributions of business developers on achievement of SDGs. The work used only secondary data. It was discovered that business developers can use their broad networks to engage in awareness campaign and sensitization of the general public on SDGs. Business developers can also strengthen and leverage impact of development programs by providing local knowledge, identifying potential risks, targeting assistance, and expanding reach, particularly at the community level. It was concluded that the business developers should be used for achievement of SDGs. ... more
8 Title: ASSESSMENT OF MOBILE PHONE MARKETING AND PERFORMANCE OF SMALL AND MEDIUM SCALE ENTREPRISE (SME) IN RIVERS STATE
Author: AMBAKADEREMO BOMIEGHA AND IGWE S. R. PhD.
Abstract: Abstract This study examined the relationship between mobile phone marketing and performance of small and medium scale entreprise (SME) in Rivers State. SMEs have been one of the reliable sources of income and employment worldwide. Mobile technologies have widely been used in performing a number of activities for SMEs. Mobile phone technology is maintained by a single or few operators which leave end users with huge relief as they no longer deal with technical issues. However, despite the notable advantages of using mobile phone technology in SMEs, their values have been explained in a generic way. The study aimed at investigating the influence of mobile phone marketing and performance of small and medium scale entreprise (SME). The study adopted the survey research design. The target population for this study was 10 selected registered fast food firms. The researcher purposively administered ten (10) copies of questionnaire to each management employees of fast food firms in Rivers State. This gave a total of one hundred copies through convenience sampling techniques. A sample size of (100) was drawn from our population of study. After data cleaning, 92 copies of questionnaire were completed and returned. Spearman rank Correlation Coefficient via SPSS 21.0 version was used to test the two hypotheses. Findings revealed that there was a positive relationship between brand awareness and firm growth; also, customer insight significantly influences firm growth. The study concluded that providing more product information to customers, will lead to increased sales. Among others the study recommended that fast food SMEs should have great influence on consumers attitudes toward acceptance of the mobile marketing. This will lead to enhance the competitive advantage for the company and increase its market share. Keywords: Mobile phone marketing, customer insight, brand awareness, firm growth, performance ... more
9 Title: INVENTORY CONTROL AND CORPORATE PRODUCTIVITY OF FOOD MANUFACTURING FIRMS IN PORT HARCOURT
Author: NWIBIABU MENE AUGUSTINE AND NDU, EUGENE CHIGOZIE PhD.
Abstract: Abstract This research work investigated the influences of inventory control on corporate productivity of food manufacturing firms in Port Harcourt, Nigeria. It sought to establish if inventory control correlated with the measures of corporate productivity (cost reduction and improved quality product). This gave rise to two hypotheses stated in the null form. The design of the study was cross-sectional survey; while an instrument designed by the researches was used to elicit responses for the respondents. The sample comprised 165 general managers, heads and assistants of functional departments of the 16 food manufacturing firms in Port Harcourt. The Pearson Moment Product correlation coefficient with the aid of statistical package for social science was used to test the proposed hypotheses. It was found that inventory control significantly and directly related to cost reduction and improved quality product. The study concluded that inventory control can be used to explain 75% of the variance in cost reduction and 85% of that in improved quality product. Consequently, it was recommended that management of food manufacturing firms should facilitate faster execution of prudent inventory control techniques such as JIT, EOQ and ABC analysis; explore and utilize inventory control systems and effective application of ICT in inventory management; employ the services of experts in such areas as inventory management, operations control and systems analysis. Keywords: ABC Analysis, Cost Reduction, Economic Order Quantity, Just in Time, Vendor Managed Inventory. ... more
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