This contains research articles published by lecturers in the department of Accounting

Permanent URI for this collectionhttps://repository.nileuniversity.edu.ng/handle/123456789/103

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Author: search.filters.author.Zayyad Abdul-BakiEnd date: 2019

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    Islamic perspective of management accounting decision making techniques
    (Journal of Islamic Accounting and Business Research, 2013-02-02) Zayyad Abdul-Baki; Uthman Ahmad Bukola; Atanda Aliu Olanrewaju; Solihu Aramide Ibrahim
    Purpose– This paper aims to argue that the methodologies adopted by the conventional management accounting in selecting between or among two or more alternative courses of action, both in the long-term and the short-term decision making endeavours conflict with the overall objective ( falah) of Islamic enterprises. Design/methodology/approach– The paper explores relevant literatures (including the Qur’an and the Hadeeth) to ascertain the objective of an Islamic enterprise and suggest an alternative approach, in making a choice among alternative courses of action, that aligns with the Islamic socio-economic objective (falah). Findings– The paper suggests that both in long-term and short-term decision making endeavours, cost-benefit comparison (where cost includes negative externalities) rather than discounted cashflow techniques or contribution margin should be adopted in making a final choice among alternatives to achieve falah. Research limitations/implications– The paper has not considered other objectives that may be pursued by an organisation beside profit maximization whether short-term or long-term. Practical implications– The paper expands the frontiers of knowledge in Islamic accounting by exposing the inadequacy of the conventional management accounting decision making methods. Originality/value– This paper explores the Islamic perspective of the conventional management accounting which is rare among scholars of accounting.
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    The value-relevance of accounting information in Nigeria
    (Journal of Accounting and Management, 2014-02-02) Uthman Ahmad Bukola; Zayyad Abdul-Baki
    This study investigates the effect of IFRS adoption on the value-relevance of accounting information in Nigeria. The study builds on the explanation of extant finance theories on the value and timing of information. IFRS was measured with more disclosure of economic events as well as the fair valuation of economic events under IFRS. The opinions of a number of financial analysts with the aid of e-mail questionnaire were sourced. A log-linear test was run to test the interaction of the variables and the significance of such interaction. A significant relationship was found between the each of the independent variables and the dependent variable at 5% level of significance. The study therefore offers explanations regarding the IFRS adoption as a bridge of the gap between accounting and finance measurement of information. Hence, concludes that IFRS adoption has enhanced the value relevance of accounting information in Nigeria. However, recommendation was made that more measures should be put in place to ensure full compliance of IFRS by all affected Nigerian entities.