Timothy Oboh

This study evaluates the impact of tax software on tax compliance in Nigeria, focusing on factors influencing adoption and the relationship between tax software usage and compliance rates. A sample of 200 respondents, comprising individual taxpayers and small and medium-sized enterprises (SMEs), was surveyed using a structured questionnaire. The study employed a quantitative research approach, with data analyzed using descriptive statistics, regression analysis, and statistical software such as E-Views 10 and SPSS 22.0. Findings reveal that ease of use, time-saving benefits, financial data security, cost, and availability of support services significantly influence tax software adoption. Additionally, results indicate a strong positive relationship between tax software usage and tax compliance, with taxpayers expressing high satisfaction levels. Based on these findings, the study recommends increasing digital literacy programs, enhancing security features and support services, reducing software costs through subsidies, and implementing policies to mandate digital tax solutions. These measures are essential for fostering a more efficient, transparent, and technology-driven tax administration system in Nigeria

This study examined the impact of green accounting practices on the corporate sustainability and financial performance of listed consumer goods companies in Nigeria between 2019 and 2024. The study specifically investigated the influence of environmental disclosure, environmental expenditure, and green investment on firm value, measured by market price per share, while controlling for firm size. Secondary twenty-one listed consumer goods firms and analysed using descriptive statistics, correlation analysis, and panel regression models. The results revealed that environmental disclosure and environmental expenditure had positive but statistically insignificant effects on firm value, indicating that transparency and environmental spending have not yet translated into measurable financial gains within the Nigerian context. Conversely, green investment exhibited a positive and statistically significant relationship with firm value, suggesting that firms that invest in renewable energy, waste management, and energy-efficient technologies experience higher market valuations. Firm size also showed a significant positive influence on firm value, implying that larger firms are better equipped to adopt and benefit from sustainability practices. The study concludes that while environmental disclosure and expenditure are important for compliance and legitimacy, green investment remains the most effective driver of firm value and corporate sustainability. It recommends that firms should prioritise green investment initiatives, improve the quality of sustainability disclosures, and view environmental expenditure as a long-term strategicinvestment. Policymakers are urged to strengthen reporting frameworks and create incentives that promote transparent green accounting practices

This study examined the relationship between management accounting practices and strategic decision making in organisations in Nigeria. The main objective was to determine how management accounting tools such as budgeting and budgetary control, standard costing, variance analysis, activity-based costing, and cost-volume-profit analysis influence strategic decision making in Nigerian firms. The study adopted a descriptive survey design, and data were collected using structured questionnaires administered to selected organisations in Edo State. The sample size was determined using Yamane’s formula, and the data collected were analysed using descriptive and inferential statistical techniques. The findings revealed that management accounting practices significantly influence strategic decision making, particularly in areas such as cost control, planning, and performance evaluation. The study concluded that effective application of management accounting tools enhances strategic decision making and organisational performance. It recommended that firms in Nigeria should strengthen their management accounting systems and continuously train managers in the use of modern accounting tools to support strategic decisions.