RHEMA UNIVERSITY JOURNAL OF MANAGEMENT AND SOCIAL SCIENCES

This study investigates the effect of digital technologies on the accounting performance of listed deposit money banks in Nigeria from 2014 to 2024. The main objective was to determine how digital technologies influence accounting efficiency and reporting practices in the banking sector. Specifically, the study examined the effect of digital technologies on financial reporting quality, profitability reporting efficiency, and cost efficiency in accounting operations. The study adopted an ex-post facto research design and relied on secondary data obtained from the annual reports of selected deposit money banks in Nigeria. A purposive sampling technique was employed to select banks with complete and consistent financial data, resulting in a balanced panel dataset of 110 observations. Data analysis was conducted using descriptive statistics, correlation analysis, and panel regression techniques with the aid of EViews software. The empirical findings revealed that digital technologies significantly improved financial reporting quality and profitability reporting efficiency by enhancing the accuracy, reliability, and speed of accounting information. The study also found that digital technologies significantly reduced operational costs associated with accounting activities. The overall regression model showed statistical significance with moderate explanatory power. The study recommended continuous investment in advanced digital systems, staff training, and stronger cybersecurity measures. The findings imply that digital transformation enhances organizational efficiency and strengthens transparency and accountability in the Nigerian banking industry.This study investigates the effect of digital technologies on the accountingperformance of listed deposit money banks in Nigeria from 2014 to 2024. The main objective was to determine how digital technologies influence accounting efficiency and reporting practices in the banking sector. Specifically, the study examined the effect of digital technologies on financial reporting quality, profitability reporting efficiency, and cost efficiency in accounting operations. The study adopted an ex-post facto research design and relied on secondary data obtained from the annual reports of selected deposit money banks in Nigeria. A purposive sampling technique was employed to select banks with complete and consistent financial data, resulting in a balanced panel dataset of 110 observations. Data analysis was conducted using descriptive statistics, correlation analysis, and panel regression techniques with the aid of EViews software. The empirical findings revealed that digital technologies significantly improved financial reporting quality and profitability reporting efficiency by enhancing the accuracy, reliability, and speed of accounting information. The study also found that digital technologies significantly reduced operational costs associated with accounting activities. The overall regression model showed statistical significance with moderate explanatory power. The study recommended continuous investment in advanced digital systems, staff training, and stronger cybersecurity measures. The findings imply that digital transformation enhances organizational efficiency and strengthens transparency and accountability in the Nigerian banking industry. 

This study examines the effect of Chief Executive Officer (CEO) attributes on financial reporting timeliness of listed consumer goods companies in Nigeria, with emphasis on CEO share ownership and CEO tenure. The persistent delays in financial reporting among firms in emerging markets raise concerns about managerial effectiveness, corporate governance, and transparency, particularly in Nigeria’s consumer goods sector. Adopting an ex-post facto research design, the study utilized panel data from 15 listed consumer goods firms over a ten-year period, sourced from published annual reports. Financial reporting timeliness was proxied using audit report lag and prompt reporting timeliness, while firm size and leverage were included as control variables. The data were analyzed using descriptive statistics, Spearman correlation, and panel regression models. The findings reveal that CEO share ownership has a positive and statistically significant effect on prompt reporting timeliness, suggesting that equity-aligned CEOs are more likely to promote faster financial disclosures. However, CEO share ownership showed no significant influence on audit report lag. In contrast, CEO tenure exhibited a marginal positive relationship with audit report lag but had no significant effect on prompt reporting timeliness. Additionally, firm size significantly reduced audit report delays, while leverage negatively influenced reporting timeliness. The study concludes that ownership-based CEO incentives enhance timely financial reporting, whereas tenure alone is not a strong determinant of disclosure speed. It is recommended that firms encourage equity-based CEO compensation alongside strong audit committee independence and implement periodic performance reviews for long-serving CEOs to improve reporting efficiency and governance outcomes.

In Igbo culture, the intricate web of institutions, social relations, beliefs, values, and practices have historically shaped and perpetuated asymmetrical relationships, particularly concerning the precarious position of women. This paper explores the complex dynamics of women and girls in all forms of kinship ties both consanquineal and affinal relationships that leave them dependent, precarious and predisposed to exploitation and enslavement in Igbo society. The analytical framework of Asymmetrical dependency was applied to demonstrate how Igbo culture deeply rooted in patriarchy position women and girls as subordinate to men through domination by their parents, brothers, husbands and in-laws. Intersectionality approach also was used to explain the intersecting realities of systemic inequality that promote female subjugation and enslavement. Ethnography; a qualitative method of social research was employed and data were collected through participant observation, unstructured interview and secondary sources. Institutions play a pivotal role in reinforcing these asymmetrical relationships. Beliefs and values are equally instrumental in upholding and entrenching this gender hierarchy. The institution of marriage, for instance, often places women in positions of economic dependency on their husbands. Moreover, the persistence of harmful cultural norms, such as forced marriages and widowhood rites, perpetuates women's subjugation and vulnerability. Gender-based violence remains prevalent, often normalized within the confines of family privacy. Women are frequently excluded from decision-making processes, both in the household and the wider community, diminishing their agency. To address these issues and promote gender equity in Igbo culture, the study engaged with these complex dynamics at multiple levels. Policy initiatives that challenge deeply ingrained cultural norms are a formidable aspect of the resistance against asymmetrical relationships. The study recommended that collective resistance against entrenched norms holds the future for a more equitable and inclusive space for women and girls within Igbo culture.

Quality assurance (QA) in higher education is a vital mechanism for maintaining academic standards, ensuring institutional accountability, and promoting continuous improvement in teaching and learning. This study examined the quality assurance mechanisms used to promote quality education in universities in Bayelsa State, Nigeria. Specifically, it assessed existing QA practices, identified challenges hindering effective implementation, and proposed strategies for strengthening quality systems. A descriptive survey research design was adopted, involving 200 respondents (80 academic staff and 120 students) drawn from Niger Delta University, Bayelsa Medical University, and the University of Africa, Toru-Orua. Data were collected using a validated and reliable questionnaire (Cronbach’s Alpha = 0.84) and analyzed using mean, standard deviation, and independent t-test statistics at the 0.05 level of significance. Findings revealed that inadequate funding, shortage of qualified academic staff, poor infrastructural facilities, and weak internal monitoring systems were major constraints to effective QA implementation in Bayelsa State universities. However, strategies such as regular curriculum review, continuous staff training, integration of ICT tools, establishment of functional QA units, and collaboration with professional bodies were identified as effective measures for improving educational quality. The t-test results showed no significant difference between the perceptions of academic staff and students regarding the challenges and strategies related to QA implementation, indicating consensus on key issues. The study concluded that sustainable quality assurance in Bayelsa State universities depends on improved funding, capacity building, ICT integration, and institutional commitment to continuous improvement. It was recommended that the government and university management strengthen QA units, enhance funding mechanisms, promote digital monitoring systems, and institutionalize stakeholder collaboration to ensure global competitiveness and educational excellence.

The study investigated the effect of government expenditure on unemployment rate in Nigeria for the period 1986 to 2024. The dependent variable is unemployment rate and the independent variables include capital expenditure, recurrent expenditure and credit to the private sector. Data were sourced from the Central Bank of Nigeria (CBN) statistical bulletin and analyzed using the Error Correction Model (ECM). The estimated short run result revealed that capital expenditure has a negative and significant effect on unemployment rate while recurrent expenditure and credit to private sector have positive effects on unemployment rate. However, only credit to private sector significantly increased unemployment rate. The speed of adjustment for correcting disequilibrium from the previous year to equilibrium in current year is 28.53 percent as shown by the coefficient of ECM. The study concluded that while capital expenditure is a strong tool for reducing unemployment, recurrent expenditure remains ineffective, and private sector credit though theoretically a driver of growth may worsen unemployment when misallocated or poorly regulated. It is recommended that government should prioritize productive capital investments in infrastructure, recurrent expenditure should be restructured to fund capacity-building programs, training and credit facilities should be directed toward productive sectors.

The research examined how classroom facilities influence the educational success of undergraduates in universities located in Bayelsa State. The paper employed a descriptive survey design. The population consists of 400-level students within the Faculty of Education at Niger Delta University, Bayelsa State. The purposive sampling was used to select 416 participants, comprising of 267 males and 149 females. Data were gathered through a structured questionnaire titled “Impact of Classroom Facilities on Undergraduate Students’ Academic Performance in Universities Questionnaire (ICFUSAPUQ).” The instrument underwent validation by two specialists in the Faculty of Education, Niger Delta University, Bayelsa State. Reliability was assessed using the Cronbach Alpha technique, yielding a coefficient of 0.73. Data analysis involved the use of arithmetic mean to address the research questions, while the t-test was employed for hypothesis testing. Findings revealed that seating facilities, such as chairs and desks, are both sufficient and in good working condition in undergraduate classrooms across universities in Bayelsa State. Consequently, the research suggested that, university managements in the state should sustain regular maintenance of classroom seating facilities to ensure continuous comfort and support for undergraduate learning.