Journal of Research Administration

Ayinla Salaudeen Tajudeen*, Ishola Rufus Akintoye PDF

This study examined the effect of backflush accounting on financial reporting reliability among manufacturing firms listed on the Nigerian Exchange Group (NGX) under the International Financial Reporting Standards (IFRS) framework. Although IFRS adoption in Nigeria improved transparency, comparability, and disclosure quality, concerns persisted regarding the influence of internal accounting practices on reporting reliability. Backflush accounting, a simplified costing method associated with Just-In-Time (JIT) systems, enhanced operational efficiency by reducing detailed cost tracking; however, it raised concerns about the accuracy, traceability, and auditability of financial information. A qualitative research design was adopted, relying on a structured review and thematic synthesis of extant literature. The study was anchored on Agency Theory and Information Asymmetry Theory to explain the relationship between accounting practices and financial reporting quality. The findings indicated that the impact of backflush accounting on financial reporting reliability was conditional. While the method improved efficiency and timeliness, it compromised accuracy and verifiability in firms with weak internal controls and complex production processes. Conversely, in firms characterised by strong internal controls, stable operations, and effective cost management systems, backflush accounting supported reliable financial reporting consistent with IFRS requirements. The study concluded that financial reporting reliability depended not only on compliance with IFRS but also on the robustness of internal accounting systems. A balanced approach integrating efficient accounting practices with strong governance mechanisms was therefore recommended.  

Owoyele, Olusola Aremu; Sobade, Abimbola Lateef; Ayinla, Tajudeen Salaudeen & Prof. Nwaobia, Appolos PDF

This paper discusses the links between sustainability reporting and the future of the audit market in terms of how the growing use of environmental, social, and governance (ESG) disclosures is transforming audit practices, market structure, and assurance demand. The rationale behind the study is the increasing institutionalization of sustainability reporting as a central element of corporate accountability due to the increasing demands of stakeholders, the level of regulation, and the necessity of reporting non-financial information transparently. A qualitative research design was adopted, where a systematic review of the academic and professional literature available was applied. Content and thematic analysis were used in the study to determine the important patterns, trends, and issues in the literature. The legitimacy theory led the analysis and offered a framework of how organizations employ sustainability reporting and assurance to be in line with the expectations of society and ensure credibility. The results indicate that sustainability reporting has greatly extended the audit market by enhancing demand of sustainability assurance services. To meet the complexities of ESG verification, audit firms are changing towards multidisciplinary and technology-oriented practices. Nevertheless, the analysis also mentions the essential problems, such as the high concentration of the market in the hands of big audit companies, the lack of independence between auditors and consultants caused by the overlap of their functions, and the lack of unity in the measurement and reporting standards across ESG. Also, the threat of greenwashing points to the importance of strict and plausible mechanisms of assurance. The paper concludes that even though sustainability reporting can increase transparency and accountability, the effectiveness of such reporting is determined by the quality of assurance practices and regulation. Much of the future of the audit market will also be determined by whether it can adjust to changing reporting standards, remain independent, and acquire the skills needed to make reliable and meaningful disclosures on sustainability.  

Mohammad Alrashedy, Maysa Fekry Ahmed, Hala Gabr Mahmoud PDF

Background: In healthcare organizations, lean leadership behaviors of first-line nurse managers play a critical role in shaping nurses' work engagement when effectively practiced, which directly influences patient safety, care quality, and organizational performance. Aim: This study aimed to determine the role of lean leadership behaviors of first-line nurse managers in nurses' work engagement at Oyoun Al-Jawa General Hospital, Kingdom of Saudi Arabia. Method: A descriptive correlational research design was employed. The study was conducted in all inpatient units at Oyoun Al-Jawa General Hospital, Kassim Region, Saudi Arabia, including 82 first-line nurse managers and 102 nurses. Data was collected using two tools: the Lean Leadership questionnaire and the Utrecht Work Engagement Scale (UWES). Results: The majority of first-line nurse managers (80.5%) demonstrated low level of total lean leadership behaviors. Most of the studied nurses (82.4%) had low level of total work engagement. There was a statistically significant positive correlation between lean leadership behaviors and nurses' work engagement. Conclusion: There was a statistically significant positive correlation between lean leadership behaviors and nurses' work engagement. So, improving lean leadership behaviors of first-Line nurse managers enhancing nurses' work engagement. Recommendations: Hospital administrators should establish mandatory lean leadership training programs for first-line nurse managers, integrate lean leadership behaviors into performance appraisal systems, allocate dedicated time for Gemba walks, and launch hospital-wide engagement initiatives.  

Dr. Oruk Ohon Egbai; Akim Ogar Okang; Dr. Oham Sunday Bassey; Dr. Prince-Charles O Itu; Dr. Ochiche. Christopher Abua; Osibu, Daniel O.; James Effiong Edide; Ajom Simon. Kanong-Osowo; Edwin Onuaha PDF

Soil degradation remains a pressing challenge to agricultural productivity and food security in sub-Saharan Africa, particularly in Nigeria where rural farming communities depend heavily on land for livelihood. The study attempted an empirical assessment of farmers’ adoption of sustainable agricultural practices in the mitigation of soil degradation and restoring soil health in Ogoja Local Government Area (LGA), Cross River State, Nigeria.  A cross-sectional survey design was adopted, and 331 questionnaires were distributed and retrieved from respondents drawn from six (6) major farming communities: Mbube, Ekajuk, Ishibori, Igoli, Okuku, and Urban Ogoja. Key Informant Interviews (KII), and Focus Group Discussions (FGDs) were also used to elicit information from respondents. Descriptive and inferential statistics were used for the analyses; Chi-square was used to test the hypotheses. Findings revealed that the major causes of soil degradation in Ogoja include continuous cropping, bush burning, deforestation, and erosion, with community-specific variations depending on dominant crops such as yam in Mbube, rice in Ekajuk, cassava in Ishibori, maize in Okuku, and vegetables in Urban Ogoja. Sustainable agricultural practices adopted across the communities included crop rotation, organic manure application, mulching, drainage, and limited adoption of capital-intensive methods like terracing and contour farming. The study showed that although farmers demonstrated awareness of soil conservation, adoption levels varied due to financial constraints, inadequate extension support, and weak institutional frameworks. The study concludes that while sustainable agricultural practices significantly mitigate soil degradation and improves soil health in Ogoja, their full potential is yet to be realized due to systemic barriers. It recommends increased government support, strengthened farmer cooperatives, and community-based demonstration projects to promote large-scale adoption of sustainable practices.  

Dr. Oruk Ohon Egbai; Dr. Oham Sunday Bassey; Akim Ogar Okang; Dr. Prince-Charles O Itu; Udousoro Idorenyin; James Effiong Edide; Dr. Chinasa Uttah; Dr. Uquetan, Uquetan Ibor; Ajom Simon. Kanong-Osowo; Edwin Onuaha; Osibu, Daniel O. PDF

This study on the integration of smart city technologies in the monitoring and management of air pollution in Calabar metropolis was framed to address the infrastructural, financial, and technical requirements for real-time air pollution monitoring and assessing its influence on urban governance and environmental sustainability. A mixed-methods research approach was employed, integrating both qualitative and quantitative techniques. Data were collected through structured questionnaires administered to 300 respondents, with findings analyzed using multiple regression analysis. The result showed that key infrastructural requirements for effective air quality monitoring involved IoT-enabled sensors (21.7%), high-speed internet connectivity (15.7%), smart data platforms (18.3%), and a reliable power supply (24.3%). Financial barriers such as high initial investment costs (23.0%) and operational expenses (25.0%) were identified as significant challenges. In terms of impact, real-time data provision for traffic and zoning regulations (23.7%) and guiding green infrastructure planning (21.0%) were notable contributions. The statistical analysis revealed a strong positive correlation (R = 0.812, R² = 0.659), with urban planning (β = 0.447, p = 0.000*), environmental policy enforcement (β = 0.362, p = 0.000*), and public health management (β = 0.527, p = 0.000*) that significantly influenced air quality outcomes. Based on these findings, it is recommended that government agencies and policymakers invest in smart monitoring infrastructure, secure sustainable funding sources, and strategically place sensors in pollution-prone areas. By integrating smart technologies, cities can improve air quality management, mitigate environmental hazards, and enhance public health outcomes.