Wearable Technology: Opportunities and Challenges for Teaching and Learning in Higher Education in Developing Countries

The higher education landscape in developing countries is faced with many challenges, one of which is high faculty to student ratio. An obvious implication of this is compromise on the quality of classroom engagement. The distractions caused by the not conducive learning space and instructors’ inability to elucidate correct feedbacks from students usually lead to poor learning outcomes. Feedback mechanisms that are unobtrusive and efficient in processing large data in real-time are needful to measure quality learning experience in such large classroom settings. With the latest impact of penetration and adoption of internet and mobile technologies in most developing counties, wearable technology is a feasible solution to manage and monitor classroom involvement; as real time student feedback can be integrated in the design and delivery of instruction in and out of the classroom. In this paper, we present state of the art of wearable technology and explored the opportunities of wearable technology in the higher education. Specifically, we presented scenarios in which wearable technology can be employed to understand and analyze physiological signals and emotional responses from learners in real-time; the end result of which would increase the quality of classroom engagement, inspire new pedagogy, drive new trends in peer-to-peer collaborations, and increase the learning outcomes. Moreover, we identified some challenges that may hinder this development such as: inconclusive user studies of wearable technology in developing countries and inadequate infrastructure. Finally, we make appropriate recommendations on how these challenges can be surmounte

ORGANISATIONAL DETERMINANTS AND E-ACCOUNTING SYSTEM IMPLEMENTATION IN MICRO AND SMALL ENTERPRISES (MSES) IN SOUTH-WEST NIGERIA

Over the past decade, there had been evidences on the accounting benefits accruable to Micro and Small Enterprises (MSEs) in the integration of ICT in the accounting processes. Despite these benefits, the implementation of ICT in the accounting process of MSEs in Nigeria has not been well sought after as expected. More so, there had been mixed evidences on the factors influencing the implementation of e-Accounting in MSEs but these factors are yet to be situated in the context of Nigeria. It is against this background that the study empirically investigated the factors influencing the implementation of e-Accounting system in MSEs in Nigeria. In the study, four research questions, objectives and hypotheses were examined. These were focused around four major constructs; Owner/manager, Business, Technological and External characteristics. The study adopted the survey research design. The geographical scope of the study was limited to Owners/manager of MSEs in South-West Nigeria, in which samples were selected based on the stratified sampling technique. Utilizing the Raosoft sample size calculator and Bartlett, Kotrlik and Higgins sample size table, six-hundred and sixty (660) copies of the questionnaire were distributed within the South-West zone, out of which four-hundred and ten (410) were usable. The data gathered were analysed using general purpose statistical software STATA and Statistical Package for Social Sciences (SPSS) and the results were estimated using Binary Logistic Regression. The results revealed that owner/manager e-Accounting capability, business age, technology complexity, technology compatibility, technology security, technology cost to annual profit, presence of external IT supplier, customers’ request, external expertise influence are significant in the implementation of e-Accounting system. The study made the following recommendations amongst others; The MSEs geographical concentration should be considered in providing an indigenous and affordable e-Accounting system that allows for multi-user access and multi-preference specifications deployable to MSEs. In addition, the provision of an indigenous e-Accounting system should not be limited only to the supply of the e-Accounting infrastructure but should encompass the provision of consulting services during the pre-implementation, implementation and post implementation process. The study also proposed an e-Accounting framework that provides a platform where customers of e-Accounting system can indicate their needs, budgets and specifications, thus enabling them to own an e-Accounting system on a shared platform. The proposed framework in the study provide solutions to some constraints inhibiting the use of e-Accounting which include inability to allocate funds to information technology (IT) projects because of its capital intensive nature and the difficulties in recruiting and maintaining IT experts in micro and small enterprise

A Bibliometric Study of Accounting Information Systems Research from 1975-2017

Accounting Information Systems automates accounting information. In prior literature, there is no consensus as to research areas to be included or excluded from AIS researches, coupled with the relatively scarce literature on AIS. The objective of this paper was to quantitatively analyze the volume and impact of AIS literature. Research documents retrieved from the Scopus database were based on defined search terms relating to Accounting Information System (AIS). A bibliometric approach was employed to quantitatively analyze the volume and impact of 727 publications in the AIS research domain, this study focussed on determining the yearly distribution, national contributions, authorship patterns, leading prolific authors, productive institutions, publication outlets, documents types, key issues, citation trends of AIS research publication from 1975-2017. Key findings in this work indicated that there was no steady growth in volume of AIS research publication, Malaysia was the only developing country that featured as one of the top 10 national contributors to AIS research with China and Indonesia being the only emerging economies, also only 159 authors contribute to the 727 publications on AIS research, double authored publications had the highest number of publication as against others, only 5 of the top 10 outlets of AIS research were core accounting outlets, asides the obvious keywords of ‘accounting information system’, ‘information system’ keywords such as Internal Controls, Auditing, Regulatory Compliance, Management Control were the most dominant. While AIS adoption is becoming the mainstream in most developed countries, more investments in ICTs deployment and education will enable developing countries to reap the benefits of these innovations. Key words: Accounting information system, AIS, bibliometrics, scientometrics, citation analysi

Trade openness channels and labour market performance: evidence from Nigeria

The implications of trade on developing economies have generated substantial debates with most studies focussed on “openness in the policy”. Hence, the purpose of this study is to focus on “openness in practice”. Design/methodology/approach This study uses two models and employed the vector error correction model and structural vector autoregression, first, to examine the sectoral effects; second, to investigate the efficacy of neoclassical and new trade theories; and third, to analyse the effect of trade openness shock on Nigerian labour market performance. Findings The results of the first model showed that trade openness has an adverse effect on employment and wages in both the agriculture and manufacturing sectors. Likewise, the study concludes that the new trade theory explains trade's behaviour on employment and wages in Nigeria. The second model showed that the effect of error shock from trade openness affected wages more than employment. Research limitations/implications The study ignores the distributional effects due to unavailability of data. Practical implications The study suggested, amongst others, the need for policies mix on the labour market via a coherent set of initiatives in other to increase the competitiveness of Nigeria in the international market. Originality/value Most studies focussed on openness in policy through the channels identified in the literature. However, this study investigates these channels in “openness in practice” and investigates trade theories' efficacy on manufacturing and agricultural sectors in Nigeria, which has been neglected in the literature

WOMEN ON BOARD AND CORPORATE SOCIAL RESPONSIBILITY (CSR) SPENDING ON EDUCATION AND INFORMATION COMMUNICATION TECHNOLOGIES (ICT)

In developing economies, there are still largely unaddressed gaps on the quality of education and information technology alignment compared to the rest of the world. The authenticity of corporate responsibilities to social and economic challenges were more evident due to the Coronavirus recrudescent. The study seeks to assess whether women representation on board is pivotal to corporate social responsibility spending on education and Information Technology prior covid-19. Data on listed financial firms over the period of 2016-2019 was explored. We find significant and positive evidence that board with more than one woman are involved in educational CSR activities than board with no woman. Also, female representation on board has more effects when they are at least three. The effect of women on board is negative and significant when it comes to participation in CSR activities on ICT. Women to directors’ ratio is one to four in a best-case scenario. The representation of women as CEOs is still not balanced. Also, having a female as the CEO do not significantly contribute to CSR spending on education and ICT. Board size is positively and significant to CSR spending on education and ICT. We conclude that greater numeric presence of women on board and not just a scanty representation is fundamental to CSR spending on education

The determinants of undergraduate accounting students’ early participation in professional examinations

The quest for undergraduate Accounting students to obtain a professional certification early is being propagandised to boost chances upon graduation in securing well-paying job and enhancing a career path in Accounting. The study provides evidence on the idiosyncratic differences among students who are undergoing a professional programme while acquiring a first degree and students who only focused on the first degree. The study participants include 107 registered second-year Accounting students studying in Nigeria. Measures of personal characteristics, parental characteristics academic characteristic, prior academic performance, activities in leisure time, reading habits and current academic performance were used to ascertain the differences. The Independent Sample T-test and Binary logistics regression were used to analyse the data obtained from the survey, also copies of questionnaires were administered to the respondents. Our findings indicate that mother’s field of qualification in the sciences, Grade point Average (GPA) before professional examinations and Cumulative Grade Point Average (CGPA) have a positive and significant influence on participation in the professional certification programme. We conclude that students’ current academic achievements instil confidence to undergo more academic rigour

Data article on institutional framework and business survivals of informal entrepreneurs in electronics market,Southwest,Nigeria

The articlepresenteddataonhowinstitutionalframeworkhas providedopportunitiesforthesurvivalofinformalentrepreneurs. In otherwords,dataweregatheredbasedonhowtheinformal entrepreneursintheelectronicsmarketwereabletomanipulate or avoidlawenforcementofficials therebyleadingtosustainable business performance.Emphasiswaslaidonfoursouthwestern states inNigeriatodeterminethesurvivalsofinformalbusiness. Data weregatheredbasedondescriptivesurveyresearchdesign. The populationofthisstudyincludedallinformalentrepreneursin some selectedelectronicsmarkets.Meanscoreandstandard deviation wereusedasstatisticaltoolsfordatapresentation.The field datasetismadewidelyaccessibletoenablecriticaloramore comprehensiveinvestigatio

The credit channels of monetary policy transmission: implications on output and employment in Nigeria

There has been an increasing trend in the unemployment rate despite the growth rate witnessed. Monetary policy is presumed as one of the ways to improve the situation. Likewise, the relationship between monetary policy and employment has generated controversial debates in the literature. Though its connection has been extensively studied, however, the implications of monetary policy in respect to time frame perspectives on employment and output have not been widely addressed in the literature. This study provides evidence on shock effects, long and short-run impacts of monetary policy transmission through the credit channels on output and employment in Nigeria within the period of 1981 to 2016 using the Structural Vector Autoregression and Autoregressive distributed lags (ARDL). Evidence from the forecast error shock showed that variations in monetary policy indicators affect output more than employment in the first two periods; however, it affects employment more afterwards. The ARDL results show no evidence of co-integration when output is used as the dependent variable; conversely, cointegration exists when employment is used as the dependent variable. The monetary policy indicators: money supply, bank deposit liability and interest rate are statistically and economically significant with employment in the long run. In the short run, money supply and interest rate are economically and statistically significant. The findings revealed that the Nigerian government can maximize the long-run benefits of monetary policy through the credit channels on employment. Hence, there is a need for policymakers to look beyond short-run gain and promote long-run employment via monetary policy among others

A Bibliometric Study of Accounting Information Systems Research from 1975-2017

Accounting Information Systems automates accounting information. In prior literature, there is no consensus as to research areas to be included or excluded from AIS researches, coupled with the relatively scarce literature on AIS. The objective of this paper was to quantitatively analyze the volume and impact of AIS literature. Research documents retrieved from the Scopus database were based on defined search terms relating to Accounting Information System (AIS). A bibliometric approach was employed to quantitatively analyze the volume and impact of 727 publications in the AIS research domain, this study focussed on determining the yearly distribution, national contributions, authorship patterns, leading prolific authors, productive institutions, publication outlets, documents types, key issues, citation trends of AIS research publication from 1975-2017. Key findings in this work indicated that there was no steady growth in volume of AIS research publication, Malaysia was the only developing country that featured as one of the top 10 national contributors to AIS research with China and Indonesia being the only emerging economies, also only 159 authors contribute to the 727 publications on AIS research, double authored publications had the highest number of publication as against others, only 5 of the top 10 outlets of AIS research were core accounting outlets, asides the obvious keywords of ‘accounting information system’, ‘information system’ keywords such as Internal Controls, Auditing, Regulatory Compliance, Management Control were the most dominant. While AIS adoption is becoming the mainstream in most developed countries, more investments in ICTs deployment and education will enable developing countries to reap the benefits of these innovations. Key words: Accounting information system, AIS, bibliometrics, scientometrics, citation analysi