ADOPTION

Preventive health practices are vital in reducing the burden of communicable and non- communicable diseases. Health beliefs significantly influence individuals’ decisions to adopt these practices. In Nigeria, a gap often exists between awareness and actual adoption due to cultural, spiritual, and socioeconomic factors. This study examined the influence of health beliefs on the adoption of preventive health practices among adults in Egor Local Government Area, Edo State. A descriptive cross-sectional design was employed, and 384 adults were selected through a multistage sampling technique. Structured questionnaires were administered, with 373 valid responses obtained, yielding a 97.1% response rate. Data were analyzed using SPSS version 26.0. Descriptive and inferential statistics summarized socio-demographic characteristics, awareness, adoption levels, and health beliefs. The chi- square test examined the relationship between awareness and adoption. Findings revealed that 93% of respondents had good awareness of preventive health practices, but only 44% demonstrated high adoption, showing a knowledge-practice gap. Among those with poor awareness (7%), adoption was similarly low. The chi-square test (χ² = 6.785, df = 1, p = 0.08) showed no significant relationship between awareness and adoption. However, 63% held favorable health beliefs, and 70% acknowledged that these beliefs influenced their practice adoption, highlighting their mediating role in translating knowledge into behavior. Despite high awareness and positive beliefs, adoption remains suboptimal due to cultural, spiritual, and socioeconomic barriers. Culturally sensitive, community-based interventions, health education, and behavior-focused nursing strategies are essential to bridge the gap. Policies should enhance accessibility and affordability of preventive services. Future research should explore qualitative and longitudinal approaches to understand barriers more deeply.

This study examined the adoption and implication of digitalization on accounting practices in Nigeria. This study made use of a casual comparative research design, this design was employed to aid the investigation and survey analysis of this study variables which are ex post facto in comparing the variables. The data analysis involved the use of frequency, percentage, descriptive statistics, and simple linear regression to examine the data and assess the hypotheses. The significance level considered was set at 5%. Additionally, Cronbach's Alpha statistics were applied to evaluate the data's reliability for this research. Findings from the study revealed that audit purchase (AP) was found to produce an increase output result with digitalization having a positive impact of 0.023 (23%) and 0.000 P-value proving it to be statistically significant at 0.005 (95%), tax services performance was found to have an increasement of 17.1% when digitalization is adopted showing that digitalization has a significant impact at 0.000 confidence interval when measuring at 5%, digitalization was also found to help in promoting efficiency in financial advisory performance with the test showing an improved (26.6%) and 0.000 P-value proving it to have a significant effect at 5% confidence level, and efficiency, accountability and compliance in accounting practices which is one of the fundamental aims of accounting profession was found to improve with digitalization with 89.4% percent and 0.000 P-value. This shown a positive and significant impact of digitalization on this variable. The study recommended that since digitalization has a significant impact on audit purchase, digitalization should be given more merit and emphasis by organization to promote more of electronical sales and purchase records, sales and purchase software and template should be put in place by accounting bodies to promote use of digital keeping of invoices, receipt and most especially digital stock valuation to help improve automatic calculating audit purchases tool, and tax service performance which in past 10 years have been a supportive economy driven tools for government revenue creation. There has been different introduction of tools by government in improving tax administrative service performance and promoting tax payer’s compliance. Since the finding shows that digitalization has a positive impact on improving tax services performance government should tend to input more digital tools into their tax tools in promoting the administrative performance.