ACCOUNTING

The increased complexity of the society and high level of competition in the business world has
made it imperative for entertainment industries to utilize proper accounting systems in order to
survive the volatile business climate. This research work studied accounting and the
entertainment industry. It aimed to display the effect of accounting on the entertainment
industry with emphasis on the Nigerian entertainment industry, Nollywood. The main objective
of this study was to investigate how good accounting report has affected the entertainment
industry’s growth. And also to investigate and report the financial and decision making
problems associated with entertainment industries that do not keep proper accounting records. The methodology adopted were simple percentage and chi-square statistical methods to
deduce general statement about the key effect of professional accounting on the survival of the
entertainment industry. The findings reveal that accounting is a major tool in measuring the
efficiency and performance in all entertainment industries. The recommendation put forward
was that all organizations under the entertainment industry should employ the use of
professional accountants to help keep adequate accounts. There should also be a conducive
environment in every entertainment industry to support the work of accountants.

The purpose of this study to carry out assessment on peer tutoring method of teaching accounting courses in Nigerian Universities: A case study of University of Benin.. This research adopted descriptive survey design. The target population for this study consist of 189 (one hundred and eighty-nine) full time final year (400 level) students in Department of Vocational and Technical Education, Faculty of Education, University of Benin. A sample size of 100 (one hundred) students was used for this study. The purposive sampling technique was used to select twenty-five (25) students from the four (4) course area in VTE. The validity of instrument was ascertained by the researcher’s supervisor and the questionnaire was analyzed using Mean and standard deviation. A reliability coefficient of 0.79 was obtained indicating that the instrument was reliable. The findings indicated that peer tutoring method of teaching had been used in teaching accounting courses to accounting education students to a low extent and accounting education students’ attitude towards the use of peer tutoring method of teaching accounting course is negative Based on these findings, it was recommended that school authorities and educational administrators should ensure that peer tutoring instructional strategies are integrated into the university accounting education curriculum and seminars, conferences, and workshops should be organized for teachers. This would help improve their knowledge and skills of peer tutoring instructional strategy in order to achieve effective implementation.

The purpose of this study to carry out assessment on peer tutoring method of teaching accounting courses in Nigerian Universities: A case study of University of Benin.. This research adopted descriptive survey design. The target population for this study consist of 189 (one hundred and eighty-nine) full time final year (400 level) students in Department of Vocational and Technical Education, Faculty of Education, University of Benin. A sample size of 100 (one hundred) students was used for this study. The purposive sampling technique was used to select twenty-five (25) students from the four (4) course area in VTE. The validity of instrument was ascertained by the researcher’s supervisor and the questionnaire was analyzed using Mean and standard deviation. A reliability coefficient of 0.79 was obtained indicating that the instrument was reliable. The findings indicated that peer tutoring method of teaching had been used in teaching accounting courses to accounting education students to a low extent and accounting education students’ attitude towards the use of peer tutoring method of teaching accounting course is negative Based on these findings, it was recommended that school authorities and educational administrators should ensure that peer tutoring instructional strategies are integrated into the university accounting education curriculum and seminars, conferences, and workshops should be organized for teachers. This would help improve their knowledge and skills of peer tutoring instructional strategy in order to achieve effective implementation.

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.

This study aimed at determining the Factors militating against Effective Teaching and Learning of Accounting among Business Education students, University of Benin, Benin City. Five research purpose and questions were drafted to guide the study. In the process of carrying at this study, work of various scholars and authors were reviewed. A descriptive survey was adopted for study design. A total number of 381 accounting education students in the department of Vocational and Technical Education students formed the population of study while 100 respondents randomly selected formed the sample size. Questionnaire was used as research Instrument. The validity of the instrument was established by the project supervisor and two (2) other lecturers in the department. A reliability coefficient of .768 was used for the study which was gotten using Cranach alpha method. The data were analyzed using mean and standard deviation. A mean of 2.50 was used as a benchmark for accepting the responses to the items formulated under each research question. The study reveals that to a large extent, lack of use of instructional materials, shortage of time allocated to teaching accounting and writing of examinations, negative attitude and perception of students towards accounting, poor condition of learning environment as well as how competent available learning materials such as accounting textbook militate against effective teaching and learning of accounting among business education students. Therefore, it was recommended that efforts should be made by government, school administrators, students and other stakeholders in addressing the above problems by providing adequate and relevant instructional materials for teaching and learning of accounting, allocating more time both for teaching and learning as well as for examination of students, provision of more equipped and conducive teaching and learning environment, regular review of available accounting textbooks and changes in students’ negative attitude towards accounting

This study examines the attitudes of accounting students towards ethics in accounting. A survey of 197 accounting students was conducted to gather data, providing insights into their ethical awareness, attitudes and preparedness. This research explores five key areas: The importance of ethics in the accounting profession, the perceived impact of ethical dilemmas on future careers, the implications of accounting students attitudes towards ethics for the future of the accounting profession, the extent to which accounting students feel prepared to handle ethical dilemmas and the common ethical dilemmas faced by accounting students and their resolution strategies. The findings of this study have implications for ethics education in accounting programs, highlighting the need for increased emphasis on ethical awareness and decision-making skills.