Browsing by Author "Omorogbe Comfort E"

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    Cost Management and Information Technology Control Systems Design Efficiency in Nigeria: The Task-Technology-Fit Approach
    (International Journal of Management Excellence, 2014-02) Omorogbe Comfort E
    The teething problems associated with cost management as a crucial aspect of management control system has been surmounted in developing countries as a result of integrating IT control systems. This paper utilised the task-technology fit framework to provide evidences on the significance of cost management and IT control systems design efficiency in Nigeria. Applying the cross-sectional survey design, data were gathered from 206 operational managers, selected from accounting and IT resource units in the 103 selected firms listed on the floor of the Nigerian Stock Exchange between 2006-2010 accounting periods. The data collected were analysed using the descriptive and inferential statistical tools. The descriptive analyses revealed the extensiveness of costing system design as moderate represented by total mean scores of 3.65; the task requirements and functionality (fit) of the information technology applications had overall mean perception of fit as 4.095 indicating very good fit. The result from the regression analysis showed that the efficiency of IT control applications on cost management systems was significant (p<0.01) explaining about 47.7% variation (R2 = 0.474) of non-financial performance. The paper concluded that effective utilisation of IT control applications in cost management system design would enhance performance if a fit exist between cost management system and information technology control applications.
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    Forensic Accounting Technique Adaptation and Firms Internal Control
    (Crawford Journal of Multidisciplinary Research, 2021-09) Amuno Jonathan Emamuzo; Ezeh Chidera Maryjane; Omorogbe Comfort E
    This research work examined the adaptation of forensic accounting techniques in terms of information on computer assisted document reviews, forensic reports and mediation skills on firms’ internal control. A correlation research design was used to describe the statistical relationship between the variables. A case study was purposively and conveniently selected with 94 respondents from the Accounting and Auditing staffers of the firm involved in an accounting scandal with regards to over statement of the company’s profit and went through forensic audit. The data collected was analyzed using descriptive and inferential statistical tools. OLS regression method was adopted in estimating the regression line. The R-square of the analysis (R2 = 0.581; P<0.05)shows that 58% variations in internal control system is explained by influence of these forensic techniques (computer assisted document review, forensic reports and mediation skills). The study concluded that forensic accounting techniques have significant adaptive influence on internal control and this would effectively help to strengthen weak internal control systems. In this respect, the study recommends that the management should make the forensic reports available to the internal control units in the organisation so that they could use information therein to improve on control measures. Also, the study recommends that internal control should be given appropriate attention to promote continuous monitoring of the controls through forensic accounting techniques while ensuring appropriate penalties in place for any lack of compliance to various control procedures.