Welcome to Journal of Accounting Information and Innovation

Editor-in-Chief: M. Granlund: Turku School of Accounting, Turku, Finland

ISSN (4243 – 406X);
p –ISSN 3467 – 7038

Impact factor: 5.29:

Vol.5, No.5, 2019;

Frequency: Monthly

JAII publish thoughtful, well developed articles that examine the rapidly evolving relationship between accounting and information technology. Articles may range from empirical to analytical, from practice-based to the development of new techniques, but must be related to problems facing the integration of accounting and information technology. The journal will address (but will not limit itself to) the following specific issues: control and auditability of information systems; management of information technology; artificial intelligence research in accounting; development issues in accounting and information systems; human factors issues related to information technology; development of theories related to information technology; methodological issues in information technology research; information systems validation; human–computer interaction research in accounting information systems. The journal welcomes and encourages articles from both practitioners and academicians.

Granlund: Turku School of Economics and Business Administration, Turku, Finland

Dillard: Victoria University of Wellington, New Zealand

Shu-Hsing Li, National Taiwan University, Taiwan

Yue Ma, City University of Hong Kong, Hong Kong

Ching-chong Lai, Academia Sinica, Taiwan 

Yong Gyu Lee, Sungkyunkwan University, Korea

Guangzhong Li, Sun Yat-sen University Business School, China

Oliver Zhen Li, National University of Singapore, Singapore

Tiemei Li, University of Ottawa, Canada 

Bohui Zhang, University of New South Wales, Australia 

Liandong Zhang, City University of Hong Kong, Hong Kong 

JAIIis currently index in thomson Reuter research ID, google scholar,  ResearchGate, lockss, DOAJ and J-Gate

Impact Factor® as reported in the 2017 Journal Citation Reports (scientific Journal Impact Factor, 2018): 4.73

Recent Publication

EXCHANGE RATE VOLATILITY AND ITS IMPLICATIONS TO BALANCE OF PAYMENT POSITION IN AFRICA, EVIDENCE FROM NIGERIA, USING ARCH AND GARCH FAMILY BASED MODEL

Ezema Clifford Anene. Ph.D., Ugwu Kevin Okoh (Ph.D) and Obiabo Chinyere Rose Ph.D.

Abstract::Very few erudite scholars of economists realized with conviction the intensely unusual, unstable, complicated, unreliable, temporary shock of exchange rate fluctuation in the economy. This study investigates the existence of exchange rate fluctuation called volatility and its implication to balance of payment position with particular emphasis on Nigeria between 1981- 2016.The study identify the gap between recent economy theory and current economic reality in Nigeria by accounting for the existence of volatility in exchange rate using ARCH model, Volatility claustering, volatility persistence and leverage effect using GARCH Model. ARDL Model was used to measure the implication of the volatility to balance of payment position in Nigeria.

E-TAX PAYMENT SYSTEM AND REVENUE GENERATION IN SOUTH WEST NIGERIA

Festus Oladipupo Olaoye and Oluseyi Olabanji Atilola

Abstract::The study examined e-tax payment and revenue generation in south west Nigeria. Specifically, the study assessed how e-tax optimizes generation of revenue. The study relied heavily on primary source of data. Primary data used in the study was sourced 100 respondents selected from both Lagos State Board of Internal Revenue Service and Oyo State Board of Internal Revenue Service using Purposive sampling technique. 50 respondents are from Lagos State Board of Internal Revenue Service and 50 respondents from Oyo State Board of Internal Revenue Service. The choice of this frame is informed by the fact that both Lagos State Board of Internal Revenue Service and Oyo State Board of Internal Revenue Service fall in states having the largest population and concentration of big business in South West Nigeria.

BUILDING PEACE IN NIGERIA THROUGH JUSTICE AND STABILITY: THE ROLE OF RELIGION

Ven. Dr. Temitope Thomson Bello

Abstract::This article is about the idea of harmony and the absence of hostility. This paper attempts to discuss relationship in building peace in Nigeria through justice and stable atmosphere. So as to promote an understanding of building peace and to expatiate on the concept of peace, impediment to peace and justice and the need to promote justice without prejudice and peace stability. In this paper the researcher is going to define peace, justice and stability. The concept of peace is also going to be analysed. However the author is going to look at the positive part to peace and justice. Method of maintain stable peace and justice is one of the discussion in this paper. If the author fail to talk about the requirements needed for peace, justice and stability to reign will amount to incompletion to this paper. The paper also tries to recommend way forward for peaceful is existence in the nation. The author will tackle this topic from Yoruba Socio-cultural and Theological perspective. The summary and conclusion will feature towards the tail end.

EFFECT OF SOCIAL COSTS ON MAKET CAPITALIZATION OF LISTED FIRMS IN NIGERIA: EMPIRICAL EVIDENCE

Jones, Ebieri Ph.D., FCIB, Nmesirionye, Josphine Adanma Ph.D and Onuche, Sarah Eleojo Victor

Abstract::Most listed firms had incorporated social responsibility as a business model to boost business success and reputation but those activities are apparently cost incurred by the firms. This paper therefore empirically examined whether social costs affect market capitalization of firms listed on the Nigeria Stock Exchange. It adopted ex post facto research design and non probability sampling technique. The study extracted data from cross section of 20 listed firms for a period of 11 years each. The study recognized social costs as investments by firms on the society and utilized costs on education, health, socials, community and environment as joint proxies for social costs while market capitalization was used as the dependent variable.The work adopted unbalanced panel data technique of data estimation to determine the relationship of the variables. It was found that investments on community and environment has positive significant relationship with market capitalization while investments of health, education and socials individually has no statistical significance but are positively related with market captalization

IMPACT OF MANAGEMENT ACCOUNTING TECHNIQUES ON FINANCIAL PERFORMANCE OF MANUFACTURING COMPANIES IN NIGERIA

Sylvester I. Ejike, PhD, CNA. and Professor Austin U. Nweze, PhD, FCA.

Abstract:: Management accounting offers a good best opportunity for firms to compete in the market in order to offer best quality products and services at affordable prices to consumers. The general objective of this study was to investigate the effects of management accounting practices on financial performance of manufacturing companies in Nigeria. This study adopted a descriptive survey design. The target population for this study was the 455 manufacturing companies in Nigeria. Stratified random sampling method was applied to come up with the sample size, since the population in different manufacturing firms was considered heterogeneous, implying that a simple random sample is unrepresentative

OWNERSHIP STRUCTURE AND FINANCIAL PERFORMANCE OF LISTED CONSUMER GOODS MANUFACTURING COMPANIES IN NIGERIA

Ogaluzor, Odinakachchukwu Ifeanyichukwu1 and Omesi, Israel2 (Ph.D.)

Abstract:: This study investigated the relationship between share ownership structure and financial performance of listed consumer goods companies in Nigeria, using a cross-section of secondary data for 2016 fiscal year, which were obtained from the published annual reports of the firms. Share ownership structure was viewed from the dimensions of ownership concentration and managerial share ownership, while financial performance was measured with return on assets. Firm size was used to control for heterogeneity in firm-specific characteristics. A Generalized Least Square (GLS) regression technique was used, in view of the cross-sectional nature of the data in order to mitigate the interference of heteroscedasticity in the results