Effect of Think-Pair-Share Instructional Strategy on Secondary School Students’ Academic Achievement and Retention in Financial Accounting in Abia State

This study determined the effect of think-pair-share instructional strategy on students’ academic achievement and retention in financial accounting in secondary schools in Abia State. Four research questions guided the study and four null hypotheses were tested. Quasi-experimental research design specifically, pre-test post-test non-equivalent control group design was adopted for the study. Population was 846 senior secondary two (SS2) Financial accounting students in Abia. A purposive sampling technique was used to select a sample size of 78 senior secondary two (SS2) financial accounting students. Financial Accounting Achievement Test (FAAT) and adapted Academic Self-efficacy Scale (ASS) was used for data collection. The face and content validity of the instruments were established using three experts in the field of Business Education and Measurement and Evaluation. Kudder-Richardson Formula 20 (KR-20) was used to establish the reliability of FAAT while Cronbach Alpha was used to determine the internal consistency of academic self-efficacy scale. Reliability coefficients of 0.92 and 0.79 were obtained. Mean and standard deviation were used to answer the research questions while Analysis of Covariance (ANCOVA) was used to test the null hypotheses at 0.05 level of significance. Some of the findings of the study revealed that the think-pair-share instructional strategy is more effective in enhancing students’ academic achievement and retention ability of students in financial accounting when compared to the conventional teaching method. Furthermore, there were significant difference in the achievement and retention of students taught financial accounting using think-pair-share strategy and those taught with conventional method. The researchers recommended among others that, financial accounting teachers should use more of think-pair-share instructional strategy in their instructional delivery in order to enable students actively participate in classroom teaching and learning process. &nbsp

EXTENT OF THE ADOPTION OF MANAGEMENT ACCOUNTING PRACTICES AS TOOLS FOR DECISION MAKING IN MANUFACTURING FIRMS IN ANAMBRA STATE, NIGERIA

This study determined the extent of the adoption of management accounting practices as tools for decision-making in manufacturing firms in Anambra State, Nigeria. Two research questions were answered in the study and four null hypotheses were formulated and tested at 0.05 level of significance. The study adopted a descriptive survey design. The population of the study comprised of 292 owners and managers of registered manufacturing firms with the Ministry of Commerce and Industry, Corporate Affairs Commission, Awka, Anambra State. A purposive sampling technique was used to select a sample size of 228 registered manufacturing firms in Onitsha, Nnewi and Awka. Data for this study was collected using a structured questionnaire titled Questionnaire on Adoption of Management Accounting Practices by Manufacturing Firms (QOAOMAPBMF)’ developed by the researchers based on the insight gained from the literature review and the research questions guiding the study. The reliability of the instrument was determined using the Cronbach Alpha co-efficient which yielded a reliability value of 0.95 and 0.81 respectively for the two clusters with an overall reliability value of 0.88. Descriptive statistics of mean and standard deviation were used to answer the research questions to determine the homogeneity or otherwise of the respondents’ views, while the ANOVA was used to test the null hypotheses at a 0.05 level of significance. The findings revealed that costing systems and budgeting systems are adopted as tools for decision-making by manufacturing firms in Anambra State, Nigeria to a great extent. Owners and managers do not significantly differ in their academic qualifications in this regard, but they differ significantly in their years of working experience. The researchers concluded that manufacturing firms in Anambra State, Nigeria would benefit immensely from the effective and efficient adoption of management accounting practices which will enhance and boost their decision-making so as to increase their competitive advantage in the long run. Based on the findings, it was recommended among others that the management of manufacturing firms should update themselves on management accounting practices through training and workshops organized by relevant research institutes and set a benchmark for the adoption of management accounting practices with the aim to improve the adoption of these practices. JEL: O12; O14; O20  Article visualizations

ADOPTION OF INTERNATIONAL PUBLIC SECTOR ACCOUNTING STANDARDS IN FINANCIAL REPORTING BY ACCOUNT OFFICERS IN TERTIARY INSTITUTIONS IN SOUTH-EAST, NIGERIA

This study assessed the adoption of International Public Sector Accounting Standards (IPSASs) in financial reporting by account officers in tertiary institutions in South-East, Nigeria. Two purposes and corresponding research questions guided the study and four null hypotheses were tested at 0.05 level of significance. Related literature pertinent to the study was reviewed. Descriptive survey research design was adopted for the study. The population consisted of 849 account officers working in tertiary institutions. A sample of 272 account officers was used for the study. A structured questionnaire developed by the researchers was used for data collection. Cronbach Alpha Method was used to establish the reliability of the instrument. The reliability index obtained was r = 0.82. Data were analyzed using mean, standard deviation and ANOVA. Mean was used to analyze data related to the research questions and standard deviation was used to explain how the responses of the respondents varied. ANOVA was used to test the hypotheses at 0.05 level of significant. Statistical Package for Social Sciences (SPSS) version 23 was used to analyze the data. The results showed that account officers adopted International Public Sector Accounting Standards (IPSASs) in presenting separately current and non-current assets and liabilities in its financial statement position, presents liability in order of maturity and stating balances carried over from one accounting period to the next accounting period in tertiary institutions in South East. Majority of the account officers did not adopt IPSAS in the presentation of current assets in order of liquidity, disclosure of amount expected to be recovered for each asset and liability, receivables and payables from exchange transactions in reporting assets and liabilities in tertiary institutions in South-East, Nigeria. The results also showed that there was no significant difference in their adoption of IPSASs in reporting assets and liabilities and cash flow management in tertiary institutions in South-East based on type of institution and years of experience. Based on the findings, the researchers recommended, among others, that there should be manpower development by various tertiary institutions to train highly qualified and professional accountants as well as build and develop accounting information system together with information technology. This will help in reporting all statutory income and other internally generated revenue reported for the accounting period.  Article visualizations

Entrepreneurial Skills Needed by Farm Youths for Enhanced Agricultural Productivity

This study investigated the entrepreneurial skills needed by farm youths in agricultural production in the rural parts of Oyo and Oke-ogun area of Oyo state, Nigeria using survey research design. Six research questions guided the study.  Stratified random sampling technique was used to select the subjects for the study. The subjects comprised 300 farm youths born or nurtured by farming households or by farmer parents living in a village, which is predominantly considered as a farming community. A survey questionnaire titled ‘Entrepreneurial Skills Survey (ESS)’ was used in collecting data from the subjects in the study area. The simple percentage, mean and t-test at 0.05 significance level were the statistical tools used for data analysis. The results revealed a comprehensive list of the entrepreneurial skills that every farm youth should possess for enterprise success and growth such as: personal characteristics, interpersonal skills, critical and creative thinking skills among others. The study concluded that farm youths must continue to strive for excellence in their farm operations by possessing the right skills that are in demand, which should include continued time and effort to maintain and improve their entrepreneurial skills. Keywords: Farm youths, Entrepreneurial Skills, and Enhanced Agricultural Productivit

Extent of Application of Environmental Management Accounting Practices for Environmental Protection by Manufacturing Firms in Abia State, Nigeria

The need to ensure environmental protection necessitated this study to determine the extent of application of environmental management accounting practices for environmental protection by manufacturing firms in Abia State, Nigeria. Two specific purposes and two research questions guided the study and two null hypotheses were tested. Survey research design was used.  Population of the study comprises 227 (179 male an 48 female) managers from the 64 registered manufacturing firms in Abia State. Sample was not drawn as the population size was manageable. The instrument for data collection was a 30-items structured questionnaire which was duly validated by three experts and its reliability tested using Cronbach Alpha which yielded 0.93 coefficients. Data were analyzed using the arithmetic mean and standard deviation while ANOVA was used to test the null hypotheses at 0.05 level of significance. Findings reveal that managers of manufacturing firms in Abia State applied environmental impact management and prevention practices for environmental protection to a moderate extent and environmental management cost allocation practices to a high extent. It was found also that qualification significantly affect the managers of manufacturing firms responses on environmental impact management and prevention practices while, they do not significantly affect the environmental management accounting cost allocation practices. Therefore, the study concludes that the environmental management accounting practices have not been fully applied for environmental protection by manufacturing firms in Abia State. Based on the findings and conclusion of the study, it was recommended among others that manufacturing firms should prioritize investment in ecological development, including the adoption of new technologies as a strategic measure for reducing the environmental impacts of their activities. Manufacturing firms should also apply environmental impact management and prevention practices, prior to production as a crucial means of minimizing environmental impact and promoting environmental sustainability and protection

Occurrence and Distribution of bovine tuberculosis (Mycobacterium bovis) in Slaughtered cattle in the abattoirs of Bauchi State, Nigeria

Aim: This study was aimed to determine the prevalence of bovine tuberculosis (bTB) in slaughtered cattle in Bauchi State, Nigeria. The cause (s) of grossly suspected bTB lesions encountered at the abattoirs during post-mortem (PM), as whether due to Mycobacterium bovis alone or together with other acid fast bacilli (AFB). Materials and Methods: A cross-sectional abattoir based study was conducted on 800 cattle slaughtered in the Northern, Central and Southern zonal abattoirs of Bauchi State, Nigeria, from June to August 2013; using PM meat inspection, Ziehl- Neelsen staining (ZN) and confirmatory polymerase chain reaction (PCR) techniques. Results: The occurrence of bTB lesions from the organs of slaughtered cattle in Bauchi State, showed that the lungs had the highest number of suspected tissues 65 (54.20%), followed by the lymph nodes 28 (23.30%) while the heart, liver, spleen, intestines and mammary glands had the other 8.3%, 6.7%, 5.0%, 1.7%, and 0.8%, suspected tissues respectively. By ZN microscopic staining all 100% (2/2) of the intestines were positive for bTB, followed by the heart with 50% (5/10), then the lungs 29.23% (19/65); while the liver, lymph nodes, and spleen had 25%, 21.43% and 16.67% respectively were tested positive for bTB. It was only the mammary gland that tested negative for bTB in all the suspected tissues sampled. By PCR, the intestines had the highest positive bTB with 100% (2/2), followed by the liver with 12.5% (1/8), and then the lungs with 7.8% (5/65). The lymph nodes had 7.14% (2/28) tissues that tested positive for bTB. However, the spleen, heart and mammary gland were all tested negative with 0%; indicating that the false positive for bTB detected by ZN were confirmed by PCR. While based on the location of the abattoirs in the three senatorial zones of Bauchi State, Bauchi zonal abattoir had the highest number of suspected bTB cases 75 (62.50%), followed by Katagum zonal slaughter house with 32 (26.7%) and then Misau with 13 (10.8%). By the ZN staining technique, there were 25 (33.33%) positivity in Bauchi Zonal abattoir, while Katagum and Misau abattoirs had 9 (28.13%) and 1 (7.72%) positive respectively. By the PCR technique, 9 (12.00%), 1 (3.13%) and 0 (0.00%) positive cases were recorded for Bauchi, Katagum and Misau abattoirs respectively. Conclusion: The present study estimated the prevalence rate of bTB in Bauchi State, using PM, ZN and PCR techniques at 15.0%, 29.16% and 8.33%, respectively. Bovine TB lesions found at PM were not all due to M. bovis alone, as other MTBC and AFB organisms may cause bTB-like lesions that were excluded by PCR specific primers. The prevalence of bTB was higher in Bauchi abattoir that supplies larger population of the state with beef. These findings also demonstrate the urgent need for public health authorities in the state to intervene in the control of the zoonotic bTB