This study examines the transition from cash to accrual accounting in government accounting, focusing on its impact, significance, and implementation. It explores the concept of return on public spending, measurement methodologies, and optimal allocation. The research analyzes the link between accrual accounting adoption and objective measurement of public spending returns. A proposed accounting strategy addresses expenditure allocation issues using an accrual basis. A practical field study, including experts from inside and outside Saudi Arabia, confirms a direct relationship between accrual accounting and improved spending measurement. The findings support the proposed approach, highlighting accounting's role in economic development and reform.

A study of past research projects offers a more comprehensive viewpoint on the topic, which aids in enhancing ongoing studies. According to a philosopher, if one does not recall the past, they are prone to make the same mistakes again in the future. Using a historical viewpoint also makes it feasible to predict future results with some degree of accuracy. The research on occupational psychological health, its development, and important research viewpoints are reviewed historically in this paper. To comprehend the scientific idea of occupational psychology and its applications, a thorough examination of relevant literature was conducted. According to the historical overview, occupational psychological health research is a significant field for examining behavioral disorders in organizations and one where novel contributions to both study and practice may be made.

This study examines the efforts of Transmission Power Division in enhancing employee happiness, with a focus on strategic initiatives such as wellness programs, flexible work arrangements, and career development. Based on a 242-participant sample, the research reveals a high overall happiness score of 94.44% in 2023. The analysis also highlights significant differences in satisfaction levels between age groups, with younger employees (18-25) reporting a happiness rate of 85.56%, compared to older employees (46-55) who reported 96.16% satisfaction. The highest satisfaction was observed in the “Promoting Health” and “Fulfilling Potential” pillars, with scores of 92.59% and 94.83%, respectively. However, the “Building Relationships” pillar showed room for improvement, especially in team communication and transparency. Recommendations include expanding wellness programs, fostering clearer communication, and tailoring initiatives to younger employees. The findings align with national and international standards for workplace well-being.

Authorities saddled with responsibility of maintaining internal security of the Nigerian state have come under criticism due to incessant security breaches that have resulted into killings of Nigerians. Thus, the purpose of this research was to explored moderated mediation effects of intrinsic factors and polychronicity on the relationship between work environment and work performance among personnel of the Nigeria Police Force. In order to test all the three hypotheses formulated for the study, a total of 450 personnel of the Nigerian Police Force, Osun State Command, south western Nigeria were selected through systematic sampling technique. The survey yielded 68% usable response rate and regression analysis was performed on the primary data collected from 306 respondents which constituted usable responses with the help of Analysis of Moment Structure (AMOS) adapted on the Statistical Package for Social Scientist (SPSS) version 23. The results of data analysis revealed significant relationship between work environment and work performance among staff of Nigeria Police Force; and preference for polychronicity by policemen significantly mediated relationship between work environment and work performance. Additionally, intrinsic factors significantly moderated relationship between work environment and polychronicity, and thus by extension the collected data confirmed the model of moderated mediation earlier proposed. In order to maximize job and organizational performance, Nigeria Police Service Commission would have to create work environment that encourages multitasking through appropriate intrinsic motivating factors.

Corruption is widely recognized as a pervasive issue that impacts countries globally, affecting economies in varying degrees and at different levels of intensity. It impedes economic growth, distorts market efficiency, and fosters inequality. Corruption is evident even in societies perceived as having minimal corruption, often manifesting through bribery, embezzlement, and preferential treatment. Numerous studies confirm the adverse effects of corruption on economic development, with wealthier countries generally reporting lower corruption levels compared to poorer nations. However, it remains uncertain if rising incomes consistently reduce corruption across different socioeconomic and political contexts. In the MENA (Middle East and North Africa) region, corruption intersects with several factors such as resource wealth, governance frameworks, and economic freedom, highlighting a complex relationship between economic progress and institutional integrity. This study revisits the corruption-growth nexus, examining empirical data from 2004 to 2024 and exploring key determinants like youth unemployment, ethnic diversity, and political freedom. We analyze how internal and external controls, such as judicial efficiency, public sector wage structures, and transparency, contribute to or mitigate corruption. Findings indicate that countries with abundant resources often experience high levels of corruption, while economic freedom and robust governance frameworks can curb corrupt practices, underscoring the importance of comprehensive anti-corruption reforms.

This study investigates the relationship between Greenwashing and Financial Manifests of Food and Beverages Manufacturing Firms in Rivers State Nigeria. The objectives of the study were to investigate the influence of corporate-level greenwashing and product-level greenwashing on profitability of the firms. The study adopted the quasi-experimental research design which employed the cross-sectional survey design. The choice of this survey approach is because it will scientifically look at the situation on ground and will empirically analyse it to get result that can be attributable to the accessible population. Based on the research questions, a questionnaire was designed and one hundred (100) copies were distributed to the customers of the food and beverages manufacturing firms who constituted the population of the study, the researchers purposively administered ten (10) copies each to customers of the ten (10) food and beverages manufacturing firms selected for this study. After data cleaning, a total of ninety-two (92) copies of the distributed questionnaire were retrieved. These copies were analysed and the hypotheses were tested using the Spearman’s Correlation Coefficient with the aid of SPSS Version 23.0. The result revealed that; there is a weak positive relationship between the dimensions of greenwashing adopted in this study and profitability of the food and beverages manufacturing firms in Rivers State. The study concluded that greenwashing is not healthy for the financial manifests of the food and beverages manufacturing firms in Rivers State. The study consequently recommends that; companies should focus on sustainable development and limit the occurrence of greenwashing. For companies, greenwashing will bring temporary benefits in a short period of time; Government departments and regulatory agencies should establish a sound regulatory mechanism to scientifically manage the greenwashing behaviours of companies.

Nano, Small and Medium size Enterprises in Nigeria are experiencing great challenges occasioned by fuel subsidy removal policy of Federal Government. The objective of this study is to examine the Impact of Fuel Subsidy Removal on the Performance of Nano, Small and Medium Scale Enterprises in Balogun Market, Lagos Island, Lagos State, Nigeria. Survey research design was used. Population consists of 11,643 registered Small and Medium Scale Enterprises (SMEs) in Lagos state. Sample size of 387 Nano Small and Medium Scale Enterprises (NSMEs) was arrived with the use of Taro Yamani formular (1967). While the respondents were selected with use of simple random sampling technique. Questionnaire was used to collect data from respondents. Results of the findings revealed that Fuel Subsidy Removal affect both Logistics and overhead costs performance of Nano, Small and Medium Scale Enterprises in Balogun Market, Lagos Island, Lagos State Nigeria. It was recommended that government should provide public transport at a reduced cost to Nano Small and Medium Scale Enterprises (NSMEs) in order to curb the effect of high logistics costs. Also, that government should implement good monetary policies that will reduce the high foreign exchange rates in order to reduce the overhead costs of Nano Small and Medium Scale Enterprises (NSMEs) in Nigeria.