Publication Title Extent of implementation of auditing guidelines for payroll and expense arrangements in tertiary educational institutions’ financial reporting in south east, Nigeria Download PDF
Publication Type journal
Publisher International Journal of Educational Research and Studies
Publication Authors Ile CM1 , Okonkwo Mary U2
Year Published 2019-04-04
Abstract This study determined the extent of implementation of auditing guidelines for payroll and expense arrangements in tertiary educational institutions’ financial reporting in South-East, Nigeria. One research question guided the study and two null hypotheses were tested. Related literature pertinent to the study were reviewed which exposed the need for the study. Descriptive survey research design was adopted, using a population of 1,405 accounting officers. Taro Yamane formula was utilized to select a sample size of 311 account officers for the study. A structured questionnaire developed by the researchers was used for data collection. The instrument was validated by three experts. Cronbach Alpha was used to establish the reliability of the instrument. The reliability index obtained was r = 0.84. Data collected were analyzed using mean, standard deviation, t-test and ANOVA. Mean was used to answer the research questions and standard deviation was used to explain how the responses of the respondents varied. ANOVA and t-test were used to test the hypotheses at 0.05 level of significance. The results showed that auditing guidelines for payroll and expense arrangements were moderately implemented by account officers for the purpose of financial reporting in tertiary educational institutions. The results also showed that there was no significant difference in the mean ratings of accounting officers based on type of and ownership of institutions on the extent audit guidelines for payroll and expense arrangements are implemented. Based on the findings, the researchers recommended among others, that the management of tertiary educational institutions in South-East should keep updating the payroll with new information technology to ensure that there is accuracy and speed in transmitting information concerning payroll between departments and the payroll section/unit.
Publication Title BUSINESS TEACHERS’ STRATEGIES FOR EFFECTIVE TEACHING OF BUSINESS SUBJECTS IN SECONDARY SCHOOLS IN UMUAHIA EDUCATIONAL ZONE ABIA STATE Download PDF
Publication Type journal
Publisher MULTIMEANS MEDIA INTERNATIONAL JOURNAL OF EDUCATION
Publication Authors Nwaukwa, Faith Chukwudi (Ph.D Student), Okonkwo, Mary U.
Year Published 2019-04-04
Abstract This study determined business subjects teachers’ strategies for effective teaching of business subjects in secondary schools in Umuahia Education Zone, Abia State. Two purposes and corresponding research questions and two null hypotheses guided the study. Descriptive survey research design was adopted for the study and 78 business subjects teachers were studied without sampling. A structured Questionnaire developed by the researcher was used for data collection. Cronbach alpha method was used to test the internal consistency of the instrument. Data collected were analysed using mean, standard deviation and ttest. Mean was used to answer the research questions and standard deviation was used to explain how the responses of the respondents varied. t-test was used to test the hypotheses at 0.05 level of significant using the statistical package for Social Sciences (SPSS) to analyse the data. The findings showed that classroom management and provision of modern technological equipment and facilities were rated effective for teaching of business subjects in secondary schools in Umuahia Education zone, Abia State. The findings also revealed that gender and years of experience significantly affected respondents mean ratings in this regard. Based on the findings, the researcher recommended among others that; government should provide funds for regular training and retraining of business subjects teachers to ensure that they are abreast of trends in the changing society
Publication Title CREATIVE EDUCATION AS STRATEGY FOR BUILDING ENTREPRENEURIAL SKILLS FOR SUSTAINABLE NATIONAL DEVELOPMENT Download PDF
Publication Type journal
Publisher AL-HIKMAH JOURNAL OF EDUCATION, VOL. 7, NO. 1, JUNE, 2020
Publication Authors Okonkwo, Mary Ukamak, Joachim Amobi Udechukwu:
Year Published 2020-06-06
Abstract There has been perpetual and enduring tendency on the part of educational stakeholders in Nigeria towards teaching for the learners to pass their paper and pencil examinations and claim their certificates at the end of their programmes without recourse to the employability and functionality of such graduates in the contemporary world of work. This is obviously in spite of present- day reality of the use of creative education strategies to create in the learners entrepreneurial skills that will make them relevant, functional, productive and of course marketable in the global world of work. Instead of being able to reproduce what was taught, students learn to develop their ability to find various solutions to problems. This paper advocates the inclusion of creative education is a subject/course of study in our educational system as catalyst to capacity building in entrepreneurial skills as well as springboard for sustainable national development. The paper suggested among others the inclusion of divergent thinking and discovery learning in the curriculum of the nation‘s educational system at all levels.
Publication Title INTEGRATION OF WEB-BASED INSTRUCTIONAL TECHNOLOGIES IN TEACHING ENTREPRENEURIAL COURSES IN TERTIARY INSTITUTIONS IN DELTA STATE Download PDF
Publication Type journal
Publisher Nigerian Journal of Business Education (NIGJBED) Volume 4 No.2, 2017
Publication Authors Ementa, C. N. Ph.D Onokpaunu, M. O
Year Published 2017-02-02
Abstract The study examined the extent to which business educators integrate web-based instructional technologies in teaching entrepreneurial courses in tertiary institutions in Delta State. One research question and three hypotheses guided the study. A survey research design was adopted for the study. The population consisted of 122 business educators in tertiary institutions in Delta State. A 15-item questionnaire was used for data collection. Mean, standard deviation and z-test were used in the analysis of data. Findings of the study revealed that business educators integrated web-based instructional technologies in teaching entrepreneurial courses to a low extent irrespective of gender and institution type. The age of business educators significantly affected the integration of web-based instructional technologies in teaching entrepreneurial courses. The study concluded that the low level of integration of web-based instructional technologies in teaching entrepreneurial courses will fail to provide a platform with which business education students can have competitive edge in the digitalized business world over their contemporaries in other climes. The study recommended among others that ICT manufacturing companies, internet service providers, employers of labour and international communities should support entrepreneurship education programmes in Nigeria by providing affordable computers and telecommunication gadgets, reliable internet services as well as sponsor web-oriented inservice training for business educators for effective teaching of entrepreneurial courses in Nigeria.
Publication Title EXTENT OF IMPLEMENTATION OF AUDITING GUIDELINES FOR ASSETS IN FINANCIAL REPORTING IN TERTIARY EDUCATIONAL INSTITUTIONS IN SOUTH EAST, NIGERIA Download PDF
Publication Type journal
Publisher Open Access Publishing Group
Paper Link http://dx.doi.org/10.5281/zenodo.3590270
Publication Authors Okonkwo, Mary U.1i , Ile, C. M. 2
Year Published 2019-09-09
Abstract This study determined the extent of implementation of auditing guidelines for assets in financial reporting in tertiary educational institutions in South-East, Nigeria. Two research questions guided the study and four null hypotheses were tested at 0.05 level of significance. Related literature pertinent to the study were reviewed which exposed the need for the study. Descriptive survey research design was adopted, using a population of 1,405 accounting officers. Taro Yamane formula was utilized to select a sample size of 311. A structured questionnaire developed by the researchers was used for data collection. Cronbach Alpha was used to establish the reliability of the instrument. The reliability index obtained was r = 0.81 and 0.80. Data collected were analyzed using mean, standard deviation, t-test and ANOVA. Mean was used to answer the research questions and standard deviation was used to explain how the responses of the respondents varied. ANOVA and t-test were used to test the hypotheses. The results showed that audit guidelines for fixed assets and disposal of fixed assets were moderately implemented by account officers in financial reporting in tertiary educational institutions. The results also showed that there was no significant difference in the mean ratings of account officers based on type and ownership of institutions. Based on the findings, the researchers recommended among others, that the management of tertiary educational institutions should, as a matter of urgency emboss the institutions’ names on all assets and update fixed asset registers thereon to safeguard all assets against pilfering and other unauthorized uses.