POVERTY REDUCTION

The study examined the contribution of small-scale poultry farming to poverty reduction in Owerri North Local Government Area of Imo State, Nigeria. 120 small-scale poultry farmers were selected using a two-stage sampling technique. Primary data were collected using a well-structured questionnaire and analyzed using descriptive statistic, the Foster Greer–Thorbecke (FGT) poverty model and probit regression model. The socio-economic analysis revealed that more than half of the farmers (55.83%) were
male while about 44.17% were females. The mean age of the farmers was 48 years, while the majority were married and had secondary education. The average farming experience was 9 years. Majority (70%) of the farmers were married. The mean monthly income was ₦111,763.00. Results of the FGT poverty analysis showed a poverty depth index of 0.1305 and a poverty severity index of 0.0413. The result obtained from the probit regression showed that household size had a positive and significant influence on poverty status at a 1% level. Major constraints identified included high feed cost, inadequate capital, disease outbreaks,
poor electricity supply, and limited market access. The study concludes that small-scale poultry farming contributes significantly to poverty. It is recommended that government and stakeholders enhance farmers’ access to affordable feeds, credit facilities, veterinary services, and reliable market outlets to strengthen the sector’s poverty-reducing potential

This study examines the pivotal role of accounting in the framework of poverty reduction programs, emphasizing the critical dimensions of transparency and accountability in Nigeria. Through the distribution and analysis of 100 structured questionnaires, data were collected from a diverse group of stakeholders, including accountants, financial officers, program managers, and representatives from non-governmental and community-based organizations involved in poverty alleviation initiatives. The research adopts both descriptive and regression analysis methods, aligning the results with the study's primary objectives. Findings underscore that effective accounting practices significantly enhance financial transparency and accountability, which in turn contribute to more efficient resource management in poverty reduction schemes. Transparency in financial reporting fosters trust between stakeholders and promotes the prudent utilization of funds, ensuring they reach the intended beneficiaries. Simultaneously, accountability mechanisms—including adherence to clear policies, external audits, and stakeholder involvement—are demonstrated to mitigate corruption, enhance program oversight, and improve overall outcomes. Moreover, the study reveals a robust positive correlation between poverty reduction and the independent variables—accounting practices, transparency, and accountability. Statistical analyses confirm the significance of these factors, with 82.2% of variance in poverty reduction explained by the regression model. This highlights the intertwined relationship between these dimensions and their collective contribution to sustainable poverty alleviation.