24 research outputs found
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 âaccounting information systemâ, âinformation systemâ 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
Mandatory adoption of the Central Bank of Nigeriaâs cashless and e-payment policy: implications for bank customers
This study seeks to uncover the projected gains and challenges of a cashless and epayment
policy in Nigeria, with particular emphasis on the wellbeing of bank clients,
and to examine the extent to which the promised benefits of the policy were realized
eight years down the line of implementation. Researchers provided copies of a research
questionnaire to selected bankers and bank customers in Ogun and Lagos states of
Nigeria to find perceptions of the two stakeholder groups regarding the subject matter.
Three hypotheses formulated were tested using ANOVA. The paper reveals that the
cashless banking initiative in Nigeria has significantly enhanced bank customer satisfaction;
the implementation of the cashless banking structure in Nigeria has not led to
a significant reduction in the level of cash fraud in Nigerian banks; and the adoption of
a cashless economy practice in Nigeria has significantly improved the management of
bank customer funds in terms of spending and saving. The paper, in particular, recommends
that bank regulators constantly and widely cooperate with all key stakeholders
in the system in the fight against cybercrime. This will make the electronic space safe
and reliable for use in doing banking in Nigeria and beyond
Earnings Management and Board Structure: Evidence From Nigeria
The board structure of an organization gives an overview of the standard of such organization, which also influences its public
image. This study attempts to evaluate the role board structure plays in curtailing earnings management practices in Nigerian
companies. This study sampled the data of 137 quoted companies in Nigeria for a period of 8 years (2003-2010). Earnings
management was measured using the magnitude of the discretionary accruals as estimated by the performance matched
modified Jones model. The ordinary least squares (OLS) regression technique was used to measure the research model as
well as the Pearson moment correlation coefficient. The study shows that there is a significant relationship between board
structure and earnings management practices in Nigeria. The study shows that there is a negative significant relationship
between board size, gender, and board composition with earnings management; also, there is a positive significant relationship
between board meeting and earnings management practices in Nigeria. There is a positive nonsignificant relationship between
the presence of a remuneration committee and the dualization of CEO and chairman positions with earnings management
practices in Nigeria. This study recommends that regulators at all levels should enforce the preparation and publication of
financial reports by companies operating in Nigeria
British âColonial governmentalityâ: slave, forced and waged worker policies in colonial Nigeria, 1896â1930
âThis is an Accepted Manuscript of an article published by Taylor & Francis in Management & Organizational History on 22 Apr 2019, available online: https://doi.org/10.1080/17449359.2019.1578669
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 âaccounting information systemâ, âinformation systemâ 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