International Research and Academic scholar society

IRASS Journal of Arts, Humanities and Social Sciences

Issue-3(December), Volume-1 2024

1. Bomu Development Trajectory: Bomu Yesterday, Today and Tomorrow
16

Zaagha Alexander Sulaiman
Department of Banking and Finance Rivers State University, Port Harcourt, Nigeria
1-9

Community development is a sine qua non for the promotion of economic growth, improvement in the general living standards, promote educational advancement, enhancement of infrastructural development, conservation of the environment and ensuring good community base leadership. This study examined Bomu development trajectory: Bomu yesterday, Today and Tomorrow. Vivid expository analysis of Bomu community development in the past is elucidated and compared with the present as a basis for future development of the community. The paper identifies prevalence of environmental pollution and degradation and gas flaring as major hindrance of the community?s major source of livelihood (fishing and farming). Also, the advent of Kpor-fire, illegal bunkering and cases of communal crisis have had a devastating impact on the environment, education, health and overall socio-economic development of Bomu. However, to put Bomu on the path of development trajectory, a pragmatic and transformational leadership approach to governance is key for the development of the community tomorrow. The Bomu Governing Council and Community Development Committee (CDC) should consider setting up a Bomu Community Socio-Economic Development Master Plan through an inclusive community-led participatory approach that will foster sustainable development and place Bomu community on a development trajectory that can be measured and monitored.

2. EDUCATIONAL POLICY FAILURE: ROOT CAUSE, CONSEQUENCES AND CORRECTIVE ME...
19

Dr. Obia Eniang-Essien*
Department of Educational Management, University of Cross River State, Nigeria
10-15

The study was conducted to examine educational policy failure, its root cause, consequences and corrective measures in Nigeria: A glimpse from the management perspective. The study further elucidates that the educational policy failure has been attributed to the fact that inadequate funding, lack of qualified personnel, weak planning and implementation processes, political interference, and insufficient data, leading to consequences such as a decline in education quality, unemployment, and increased social inequality has been attributed to the persistent rise in poor educational policy formulation. The study also proffers some salient corrective measures, including strengthening policy implementation through research and collaboration, ensuring adequate and sustained funding, investing in teacher training, improving data collection and analysis, promoting political stability, and tailoring policies to meet local needs and contexts. Thus, the paper concludes that the Nigerian government should invest in teacher training to improve the quality of education in the country. This can be achieved by organising training and retraining programmes, workshops, and seminars for teachers across the country.

3. Effect of Creative Accounting on Shareholder Value of listed deposit M...
1

Success, B. E.*, Jibrin, S. M....
Department of banking and Finance, Veritas University Abuja
16-26
https://doi.org/10.5281/zenodo.16947902

This study investigates the effect of creative accounting practices on shareholder value in listed Deposit Money Banks (DMBs) in Nigeria, focusing specifically on income smoothing and inventory manipulation. Creative accounting involves the deliberate manipulation of financial information within the bounds of accounting standards to present a distorted view of a firm’s financial health. While some argue that these practices may enhance short-term investor confidence, others warn of their long-term detrimental effects on transparency and shareholder wealth. Using Return on Investment (ROI) as a proxy for shareholder value, the study applies an ex-post facto research design and regression analysis on data from First Bank of Nigeria Plc covering the period 2014–2024. Findings reveal that income smoothing has a positive and significant impact on ROI, suggesting that when managers stabilize earnings, it improves investor perception and enhances returns. Conversely, inventory manipulation has a significant negative effect on ROI, indicating that misrepresenting asset values undermines investor trust and reduces shareholder value. The regression model explains approximately 69% of the variation in ROI, with significant coefficients for both independent variables. These results support the assumptions of agency theory, highlighting the conflict between management and shareholder interests. The study concludes that while not all creative accounting practices are harmful, their misuse poses risks to financial integrity. It recommends stronger regulatory oversight, enhanced audit scrutiny, and transparent financial disclosures to safeguard shareholders’ interests and promote ethical reporting within Nigeria’s banking sector.

4. DEMOGRAPHIC CHARACTERISTICS AND PERCEIVED QUALITY OF ELECTRONIC MANAGE...
6

Eyong Emmanuel Ikpi*, Otu Pete...
Department of Education Foundations
27-35
https://doi.org/10.5281/zenodo.17119081

The study was on demographic characteristics and perceived quality of electronic management information system (e-MIS) services in tertiary institutions. Implications for quality student evaluation and assessment. The design was an Ex-post facto design and the Population was 42,245 final-year students. The sample comprised 684 students (1.62% of the population) selected using stratified random sampling and the instrument: Researcher-developed questionnaire (DCPQEMISQ) was used for data collection, which was validated by experts and tested for reliability (Cronbach's alpha index: 0.73-0.83). Data Analysis was carried out using an independent t-test and a One-way ANOVA using SPSS version 24. Key Findings indicate that age has a significant influence on perceived quality of e-MIS services. Institution type was also found to have a significant influence on perceived quality of e-MIS services. Gender did not have any significant influence on the perceived quality of e-MIS services. Recommendations: management of tertiary institutions should develop a positive quality mindset, also encourage and improve computer literacy skills to enhance easy use of e-MIS. The study highlights the importance of demographic characteristics in shaping students' perceptions of e-MIS services in tertiary institutions.

5. CONFLICT MANAGEMENT APPROACHES AS DETERMINANTS OF ADMINISTRATIVE EFFEC...
0

Adalikwu, Rose Amokeye*
Peace and Conflict Unit, Centre for General Studies, University of Cross River State, Nigeria
36-39
https://doi.org/10.5281/zenodo.17122431

This study examined the impact of conflict management approaches on administrative effectiveness in tertiary institutions in Cross River State, Nigeria, with implications for peace and conflict management. The research involved 309 heads of departments and utilised an ex-post-facto design. The study employed a multi-stage sampling technique and a proportionate stratified random sampling method. A validated instrument, Conflict Management Approaches as Determinants of Administrative Effectiveness Questionnaire (CMSAEQ), was used to measure collaboration and mediation strategies. Data analysis using simple and multiple linear regression revealed that both collaboration and mediation strategies significantly influenced administrative effectiveness. The study recommended that conflicts should be effectively managed rather than ignored.





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