Abstract: Before now it is believe that it is only company that their activities adversely affect the environment that should be socially responsible. This has change over the years as some country has made it mandatory for business to be socially responsible without which they cannot do business. For insurance company, their activities have to do with rendering of services and as such do not destroy the environment. The main objective of the study was to determine corporate social responsibility accounting (...) and financial performance of insurance companies in Nigeria. The research design adopted for the study is expo facto research design. The population of the study consists of all the 40 companies quoted in the Nigeria Stock Exchange as at December 2016. A sample of 25 insurance companies was selected base on their size from the population of the insurance companies. Data for the study were obtained from annual reports for the period of ten (10) years ranging from 2007 to 2016. Multiple regression analysis was carried out to determine the desire relationship. Findings show a significant relationship between corporate social responsibility accounting and return on capital employed and net profit margin, while a negative relationship with earnings per share. The implication of the findings is that there is evidence of conscious effort of the sampled insurance companies to discharge their social responsibility. The study recommends among other that management should be proactive and ensure that their social responsibility policies are adequately implemented, and ensure that Nigerian companies comply with government laws regarding business regulation in the country. (shrink)

This study was conducted to investigate the degree to which institutional variables such as: institutional location, ownership and leadership influence the job performance of academic staff across three dimensions: teaching, research productivity and community service. This ex-post facto study by design, tested three hypotheses. A total of 449 academic, randomly drawn from three (one private and two public) universities in Cross River State, Nigeria, participated in the study. Three sets of questionnaires were used for data collection after due validity and (...) reliability tests. They included the “Institutional Variables Questionnaire (IVQ)”, the “Research Productivity and Community Service Questionnaire (RPCSQ)”, and the “Staff Instructional Delivery Questionnaire (SIDQ).” Collected data were analysed using the independent sample t-test, one-way analysis of variance (ANOVA) and simple linear analysis. Findings indicated that institutional location significantly impacts university academic staff across multiple dimensions—teaching, research, and community service— with urban institutions consistently demonstrating higher scores than their rural counterparts. There was a significant influence of institutional ownership on research productivity unlike teaching and community service. Federal institutions exhibited higher research productivity than both state and private universities. Institutional leadership significantly influenced research productivity and community service engagement, but not in the dimension of teaching among the academic staff. This study underscores the need for a holistic approach to enhancing academic staff performance. It emphasizes the importance of strategic resource allocation, collaborative endeavours, and strong leadership to create an environment where teaching, research, and community service thrive. (shrink)

This study examined the degree to which students indulge in six prominent misconducts in Distance Education Institutions (DEIs). The study also quantified how class size, instructional delivery and institutional policies predict students’ indulgence in sharp practices using a general linear modelling approach. A sample of 871 participants was drawn from 1,742 final-year students across two DEIs in Nigeria. A structured questionnaire was used for data collection. The questionnaire had acceptable psychometric estimates of dimensionality, content and construct validity, as well as (...) reliability. Sharp practices such as cheating, plagiarism, falsification, impersonation, and arm-twisting were more prevalent in large classes, whereas only inducement was higher in small classes. Class size influenced students’ indulgence in sharp practices in DEIs. Instructional delivery and institutional policies negatively predicted students’ indulgence in the six sharp practices. Almost all the six sharp practices correlated positively and significantly, except for impersonation and inducement. Therefore, distance education students who cheat, plagiarize, arm-twist, falsify records, induce lecturers, and promote impersonation are more likely to indulge in other forms of sharp practices. It was concluded that large class sizes, poor instructional delivery, and poorly implemented institutional policies promote sharp practices among distance education students. Based on this conclusion, key policy and research implications are discussed. (shrink)

Background: Previous studies assessing students’ learning outcomes and identifying contributing factors have often dwelt on the cognitive domain. Furthermore, school evaluation decisions are often made using scores from cognitive-based tests to rank students. This practice often skews evaluation results, given that education aims to improve the three learning domains. This study addresses this gap by assessing the contributions of four students’ input to their cognitive, affective and psychomotor skills (CAPs). Methods: A cross-section of senior secondary class II students (n = (...) 870), sampled through the multistage procedure, participated in a physical survey. Students’ Inputs Questionnaire (STIQ) and Learning Outcomes Questionnaire (LOQ) were used for data collection. Based on data obtained from a pilot sample (n = 412), principal axis factoring (PAF) was performed to assess the internal structure of the instruments following an oblique rotation. The KMO value of sampling adequacy were 0.88 and 0.94, while the Bartlett’s test of sphericity were significant χ2 (253) = 5,010; p < 0.001 and χ2 (105) = 3693.38, p < 0.001 for the STIQ and LOQ, respectively. Confirmatory factor analysis was used to assess the models’ acceptability based on the maximum likelihood estimation technique. The main study used hierarchical linear regression for data analysis. Results: Findings indicated that innate ability, health, motivation and social capital relatively and cumulatively predicted students’ overall, cognitive, affective and psychomotor learning outcomes. The proportion of variance explained by the predictors increased at different levels of the models with the addition of new variables. Students’ social capital reduced the effect of students’ innate ability regardless of their motivation and health status. Conclusion/implication: This study has provided evidence that the four students’ inputs are crucial predictors of their learning outcomes in the three domains. This result is helpful for school management to provide services aimed at improving the school climate for students’ motivation and social capital. The result can provide policymakers with a proper understanding of the constituents of learning outcomes and how policies can be aligned to secure quality student inputs for maximum productivity in education. (shrink)