Accounting

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Start date: 2022End date: 2024

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Now showing 1 - 9 of 9
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    ENHANCING EFFICIENCY OF ACCOUNTING INFORMATION SYSTEM AND NON-FINANCIAL PERFORMANCE IN THE AGRO-ALLIED COMPANIES IN NIGERIA USING AI.
    (2024) AKANNI MUHAMMED TOHA OLATUNBOSUN
    In this study, we assessed the effectiveness of nonfinancial performance measures and Accounting Information System (AIS) in Agro-allied Industries in Nigeria using Artificial Intelligence (AI). The efficiency of accounting information systems in tracking accounting Operations in the performance of Agro-allied enterprises has not been thoroughly demonstrated Since the debut of these systems. Thus, the goal of this study is to investigate the effects of Accounting Information System (AIS) on the Agro-allied companies and non-financial and Financial performance in Nigeria. An emerging technology in agriculture is artificial intelligence. In reality, tools and equipment Powered by artificial intelligence have raised the bar for the agriculture industry. This innovative Technology has enhanced instantaneous monitoring, processing, and collection as well as crop productivity. The most current computerized structures that use drones and remote sensing have significantly improved the Agro-based sector. Furthermore, through providing cyclic data on yield status during study periods at varied degrees and for diverse characteristics, remote sensing has the potential to promote the development of farming technologies aimed at overcoming this primary challenge. Different computer-supported, high-tech structures are developed to identify various central factors, including crop quality, yield recognition, plant detection, and several other techniques. This paper presents the methods used to analyze the data gathered in order to increase output, anticipate potential risks, and lighten the work load for growers.
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    THE IMPACT OF MANAGEMENT ACCOUNTING TECHNIQUES ON ORGANIZATIONAL DECISION MAKING
    (2022) GIWA MACNUN ADEMOLA
    The study examined the impact of management accounting techniques on organizational decisions and adopted a descriptive survey design. The purposive sampling method was used to choose the number of employees as the population of the study from the selected firm. The study was analyzed using Statistical Package for Social Sciences (SPSS). Findings from the study may be revealed that there is a significant relationship between cash flow analysis, marginal costing, and finally standard costing and organizational decision making. The study concluded that management accounting techniques as a significant impact on organizational decision making and recommend that; Management accounting techniques should always be utilized; It is necessary to apply managerial accounting techniques to make effective management decisions by the manufacturing organizations operating in Nigeria; Organizational decisions should be guided by the outcome of effective management accounting processes
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    ANALYZING THE CAPITAL STRUCTURE EFFECT IN FINANCIAL STABILITY OF FIRMS IN COSUMER GOODS SECTORS USING ARTIFICIAL INTELLIGENCE
    (2023) AJADI MARYAM OMOLOLA
    Artificial intelligence (AI) is the capacity of a machine to display traits similar to those possessed by humans. This study has examined the capital structure effect on the financial stability of firms classified under consumer goods of the Nigerian exchange group. Secondary data based on extracts from annual report and accounts of selected consumer goods firms listed on the Nigeria exchange group market have been used in this study. Multiple regression method will be employed to analyse the relationships between the dependent and independent variables. The model will be estimated using E-view packages (version 7.0). (i) to figure out how debt-to-equity ratio and return on assets for consumer goods companies relate to one another, and (ii) to figure out how interest coverage affects return on assets for consumer goods companies (iii) the debt-to-equity ratio and the return on assets of companies that produce consumer items do not significantly correlate and (iv) In Nigeria, interest coverage has no appreciable impact on how well businesses function in the consumer products market. Additionally, in agreement with numerous empirical research on capital. This analysis supports the a priori association between leverage and company performance in a sample of Nigerian companies. Leverage is said to have a favourable effect on a company's performance, but the degree to which it does so depends on the return on assets (ROA) and liquidity of the companies. Findings from the analysis will reveal if capital structure has significant impact on financial performance of consumer goods firms in Nigeria. This study will also give recommendations for both government and firms in order to increase firm's performance level.
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    IMPACT OF ENVIRONMENTAL ACCOUNTING AND SUSTAINABILITY REPORTING ON PERFORMANCE OF MANUFACTURING COMPANIES IN NIGERIA
    (2024) FAGBEMI FUNMILAYO FLORENCE
    Environmental accounting has the potential to provide key information that policymakers can use to understand the state of the environment. However, the expectation of social services from corporate firms has become very high in Nigeria and the negligence of the expectations by these companies has resulted to a very turbulent environment for companies operating in Nigeria. Hence, this study examined the impact of environmental accounting and sustainability on the performance of building materials manufacturing companies in Nigeria. The study specifically examined the effect of environmental accounting on the operational performance of manufacturing companies in Nigeria as well as evaluated the impact of sustainability on operational performance of manufacturing companies in Nigeria. The study further investigated the effect of environmental accounting on the financial performance of manufacturing companies in Nigeria and assessed the impact of sustainability on financial performance of manufacturing companies in Nigeria. The study employed secondary data which was obtained from the financial statements of all listed building materials manufacturing companies in Nigeria. Panel data multiple regression analysis was used to achieve the objectives of the study. Results of the study revealed that there is positive relationship between environmental accounting and performance of manufacturing companies with coefficient value of 0.00051 and at 5% significant level. The findings of the study further revealed that sustainability has significant impact on performance of manufacturing companies with coefficient value of 0.0067 and at 5% significant level. The study concluded that environmental accounting and sustainability impact on the operating performance of Nigerian manufacturing companies. The study therefore recommends that building materials manufacturing companies should ensure that they comply with the environmental laws of the nation by investing in anti - pollutants as it will go a long way in enhancing their performance.
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    ENHANCING EFFICIENCY OF ACCOUNTING INFORMATION SYSTEM AND NON-FINANCIAL PERFORMANCE IN THE AGRO-ALLIED COMPANIES IN NIGERIA USING AI.
    (2024) AKANNI MUHAMMED TOHA OLATUNBOSUN
    In this study, we assessed the effectiveness of nonfinancial performance measures and Accounting Information System (AIS) in Agro-allied Industries in Nigeria using Artificial Intelligence (AI). The efficiency of accounting information systems in tracking accounting Operations in the performance of Agro-allied enterprises has not been thoroughly demonstrated Since the debut of these systems. Thus, the goal of this study is to investigate the effects of Accounting Information System (AIS) on the Agro-allied companies and non-financial and Financial performance in Nigeria. An emerging technology in agriculture is artificial intelligence. In reality, tools and equipment Powered by artificial intelligence have raised the bar for the agriculture industry. This innovative Technology has enhanced instantaneous monitoring, processing, and collection as well as crop productivity. The most current computerized structures that use drones and remote sensing have significantly improved the Agro-based sector. Furthermore, through providing cyclic data on yield status during study periods at varied degrees and for diverse characteristics, remote sensing has the potential to promote the development of farming technologies aimed at overcoming this primary challenge. Different computer-supported, high-tech structures are developed to identify various central factors, including crop quality, yield recognition, plant detection, and several other techniques. This paper presents the methods used to analyse the data gathered in order to increase output, anticipate potential risks, and lighten the work load for growers.
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    CAPITAL STRUCTURE AND PERFORMANCE OF OIL AND GAS SECTOR IN NIGERIA EXCHANGE LIMITED : ARTIFICIAL INTELLIGENCE APPROACH
    (2024) AKANO ABEEB ABIODUN
    This study investigates the relationship between capital structure and financial performance in the oil and gas sector listed on the Nigerian Stock Exchange Limited, utilizing an Artificial Intelligence (AI) approach. The combination of debt and equity financing used by a company is known as its capital structure. For years, researchers and finance experts have been fascinated by the intricate link between capital structure and a firm's overall performance. The AI-driven analysis reveals significant correlations between debt-to-equity ratio, asset structure, and profitability metrics. The findings suggest that optimal capital structure configurations can enhance financial performance, while inefficient capital allocation hinders growth. The research contributes to the existing literature by providing novel insights into the Nigerian oil and gas sector's capital structure dynamics and offering data-driven recommendations for stakeholders.The findings have implications for corporate finance, investment decisions, and regulatory policies in the Nigerian oil and gas sector.
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    CORPORATE GOVERNANCE AND PERFORMANCE IN NIGERIA BANKING INDUSTRY
    (2024) AHMED TUNJI MOHAMMED
    In the banking sector good corporate governance practices are regarded as important in reducing risk for investors, attracting investment capital and improving the performance of companies. This paper examines the Issues and challenges around Corporate Governance in the Nigerian Banking Industry. Data were sourced from survey questionnaire. We found that lack of presentation of information is common banks in pre-consolidation than post-consolidation era, frauds, override of internal control and non-adherence to limit of authority in a bid to meet set targets and recapitalization of bank play a vital role in promoting effective corporate governance. In addition, lack of effective corporate governance results to the failure of banks in Nigeria. The study recommends that promoting the culture of whistle blowing, promoting business ethics through moral education; strengthen the financial system to encourage compliance with the code of corporate governance as well as establishing strong anti-fraud controls that would serve as deterrents to fraudsters at every level within the deposit money banks. On the whole, this paper makes a contribution to the existing literature on the state of corporate governance development in the Nigerian banking sector, the impacts of the banking regulations and the efforts put in place at ensuring that the banks are well governed.
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    CAPITAL STRUCTURE AND PERFORMANCE OF CONSUMER GOODS SECTOR IN NIGERIA EXCHANGE LIMITED: ARTIFICIAL INTELLIGENCE APPROACH
    (2024) OGUNLEYE AHMOD OLOHUNFUNMI
    A well-defined capital structure is crucial for the long-term success of any organization. It ensures financial stability and facilitates sustainable growth. Capital structure refers to the mix of debt and equity financing used by a company to fund its operations and investments. Scholars and financial professionals have been enthralled with the complex relationship that exists between capital structure and firm performance for many years. This research explores this complex relationship by predicting how capital structure decisions will affect the performance of consumer goods companies listed on the NXG. It does this by using the potent tool of artificial neural networks (ANNs). Money structure is thus defined as the process of managing money from various sources to ensure that the organization has the long-term funding that it needs. The management of the various components is referred to as the "structure." The business will require a combination of equity share capital, preference share capital, long-term loans, retained earnings, debentures, and other long-term funding sources to raise the total amount of capital required to fund its operations. The study utilized a random sampling technique, based on an examination of the capital structure found in the annual reports and accounts of fifteen well-regarded consumer-owned businesses from various economic sectors that were listed on the Nigeria Exchange Group market.