Faculty of Management Sciences

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    Effect of Change Management on Employee’s Performance in Nigeria Universities
    (European Journal of Business and Management, 2020-02-02) Festus Onyegbula Ekechi; Abbas Umar Ibrahim
    University employees are professionals with main aim of transforming, developing, diffusing and disseminating science, technology, and arts; skills, abilities and capabilities through teaching, research, public, and community service. The job performance of employees seems to depend on change management strategies used in the university system. The study therefore examined effect of change management on employee’s performance in universities in Federal Capital Territory, Abuja-Nigeria. Three research questions were raised and answered, while one hypothesis was formulated and tested. The descriptive survey research design was adopted for the study and total population was 3627 employees in five universities in Federal Capital Territory, Abuja. Proportionate stratified random sampling technique was used to select 315 employees for the study. Self-developed questionnaire was used to collect data from the study participants. The instrument was validated by research experts and subjected to test-retest reliability technique. Data collected were analysed using frequency count, percentage count, mean, and Multiple Regression Analysis. The hypothesis was tested at 0.05 level of significance. The findings showed that: there is low extent of technological and organizational leadership changes existence in Nigerian Universities, high extent of employee’s performance in Nigerian universities, and change management indicators (technological change and organisational leadership change) raised are significant in determining employee’s performance in Nigerian universities. The study concluded that there was acceptable employee’s performance which can be determined by change management factors (technological changes and organizational leadership). It was therefore, recommended among others that: designing change management processes in the university, should be based on employees’ functionalities (teaching, research and community services) and relationships in terms of their perception, norms, virtues and behaviours.
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    Accounting ethics education in Nigeria
    (Academic journal of economic studies, 2018-02-02) Salami, Abdulai Agbaje; Sanni, Mubaraq; Uthman Ahmad Bukola
    The symbiotic relationship between good ethical disposition and accounting profession is incontestable. Aside from the previous infamous global corporate scandals, the recent fraudulent practices revelation in the Nigerian public life is a serious source of concern. This study examines the impact of ethics education on the potential accountants to establish whether the propriety of their conduct in the future is guaranteed. This necessitates the survey of accounting students based on the three forms of ownership of university in Nigeria. The findings of the survey based on the structured questionnaire using Kruskal-Wallis tests show that, the students’ groups agree on the value-relevance of ethics education, its ability to expose them to means of resolving future ethical challenges and their readiness to become whistle-blowers. However, the students’ groups’ failure to agree on the necessity of ethical competence for accountants and their disagreement on their confidence to tackle unfamiliar problems signal what is expected of accounting educators for students to become more ethically equipped. Also, the expectation of the reinforcement of whistle-blower protection is evident from its intertwining with disclosure of unethical practices. The timing and implications of this study on the activities of accounting educators and policy makers accentuate its uniqueness.