bluuebunny/crossref_metadata_2025_split huggingface dataset:
The Role of Artificial Intelligence (AI) in Personalizing Online Learning
Authors: Willis Vince 
Published: February 2024

Purpose: The objective of this study was to examine the role of Artificial Intelligence (AI) in personalizing online learning.
Methodology: The study adopted a desktop research methodology. Desk research refers to secondary data or that which can be collected without fieldwork. Desk research is basically involved in collecting data from existing resources hence it is often considered a low cost technique as compared to field research, as the main cost is involved in executive’s time, telephone charges and directories. Thus, the study relied on already published studies, reports and statistics. This secondary data was easily accessed through the online journals and library.
Findings: The findings revealed that there exists a contextual and methodological gap relating to the role of Artificial Intelligence (AI) in personalizing online learning. Preliminary empirical review revealed the transformative potential of AI in personalizing online learning, aligning with established learning theories and offering practical applications such as adaptive content delivery and data-driven decision-making. However, the responsible and ethical use of AI remains paramount, requiring privacy safeguards and ongoing collaboration among stakeholders. This research underscores AI's capacity to make online education more engaging and effective while emphasizing the need for ongoing exploration and responsible implementation to shape the future of learning.
Unique Contribution to Theory, Practice and Policy: The Cognitive Load Theory (CLT), the Constructivist Learning Theory and Self-Determination Theory (SDT) may be used to anchor future studies on personalizing online learning. The study made the following recommendations: Incorporating artificial intelligence (AI) effectively into online learning requires institutions to integrate AI-powered personalization tools, continually monitor and improve AI systems, prioritize ethical considerations and transparency, offer professional development for educators, support research and evaluation efforts, focus on customization and scalability, and establish regular feedback mechanisms from all stakeholders. These measures collectively ensure that AI enhances online learning experiences by providing tailored content and recommendations while maintaining data privacy, ethical standards, and educator involvement, ultimately benefiting learners and educators alike.
CLIMATE RISK ASSESSMENT IN PETROLEUM OPERATIONS: A REVIEW OF CSR PRACTICES FOR SUSTAINABLE RESILIENCE IN THE UNITED STATES AND AFRICA
Authors: Olushola Babatunde Ayorinde  , Cosmas Dominic Daudu  , Emmanuel Augustine Etukudoh  , Adedayo Adefemi  , Oladipo Olugbenga Adekoya  , Chinelo Emilia Okoli  
Published: February 2024

Climate risk assessment has emerged as a critical component in the sustainability efforts of petroleum operations, given the increasing frequency and severity of climate-related events. This paper provides a comprehensive review of Corporate Social Responsibility (CSR) practices employed in the United States and Africa to enhance sustainable resilience in the face of climate risks within the petroleum industry. In the United States, where stringent environmental regulations and public scrutiny prevail, petroleum companies have adopted a range of CSR practices to assess and mitigate climate risks. These practices encompass comprehensive environmental impact assessments, carbon footprint reduction initiatives, and the integration of renewable energy sources into their operations. The paper explores how these CSR practices contribute to the overall resilience of petroleum operations in the United States. In contrast, Africa presents a diverse landscape with varying levels of regulatory frameworks and industrial practices. The paper delves into the unique challenges and opportunities faced by petroleum operations on the African continent in managing climate risks. It highlights the role of CSR practices in promoting sustainable development, community engagement, and ecosystem conservation as integral components of climate risk resilience. The review emphasizes the importance of a holistic approach to climate risk assessment, considering both the environmental and social dimensions of petroleum operations. It sheds light on the need for collaboration between industry stakeholders, governments, and local communities to develop effective CSR strategies that enhance resilience while fostering sustainable practices. By synthesizing insights from both the United States and Africa, this paper contributes to the global discourse on climate risk management in the petroleum industry. It underscores the significance of CSR practices as instrumental tools for achieving sustainable resilience and fostering a harmonious coexistence between petroleum operations and the environment in diverse geopolitical contexts.
Keywords: Climate Risk, Risk Assessment, Petroleum, CSR, USA, Africa, Review.
THE ROLE OF ROBOTIC PROCESS AUTOMATION (RPA) IN MODERN ACCOUNTING: A REVIEW - INVESTIGATING HOW AUTOMATION TOOLS ARE TRANSFORMING TRADITIONAL ACCOUNTING PRACTICES
Authors: Benjamin Samson Ayinla  , Akoh Atadoga  , Chinedu Ugochukwu Ike  , Ndubuisi Leonard Ndubuisi  , Onyeka Franca Asuzu  , Rhoda Adura Adeleye  
Published: February 2024

This study investigates the transformative impact of Robotic Process Automation (RPA) on modern accounting practices. The primary objective is to analyze how RPA is revolutionizing traditional accounting methods, focusing on its integration, challenges, and future prospects. Employing a systematic literature review and content analysis methodology, the study draws on a range of academic journals, industry reports, and white papers, published between 2013 and 2023. The findings reveal that RPA significantly enhances operational efficiency, accuracy, and compliance in accounting processes by automating routine tasks. This automation allows accounting professionals to shift their focus towards more strategic and analytical roles. The study identifies key challenges in RPA adoption, including integration complexities, workforce adaptation, and privacy concerns. It also highlights the evolving role of educational institutions in preparing future accountants for a digitalized environment. Looking forward, the study predicts further advancements in RPA, driven by the integration of AI and machine learning, offering sophisticated applications in predictive analytics and decision support. However, these advancements come with challenges that need balanced management. Strategic recommendations for industry practitioners emphasize the importance of continuous learning and effective integration strategies. Policymakers are advised to develop regulatory frameworks guiding the ethical use of RPA in accounting. The study suggests future research directions, including the long-term impacts of RPA on the accounting profession and the integration of RPA with emerging technologies. Finally, RPA stands as a pivotal technology in the accounting sector, offering significant benefits while presenting challenges that require careful navigation as the field continues to evolve.
Keywords: Robotic Process Automation, Accounting Practices, Modern Accounting, Automation.
WOMEN IN ACCOUNTING AND AUDITING: A REVIEW OF PROGRESS, CHALLENGES, AND THE PATH FORWARD
Authors: Glory Ugochi Ebirim  , Onyeka Franca Asuzu  , Ndubuisi Leonard Ndubuisi  , Odunayo Adewunmi Adelekan  , Chidera Victoria Ibeh  , Ifeyinwa Francisca Unigwe  
Published: February 2024

This comprehensive review explores the evolving landscape of women in accounting and auditing, shedding light on the progress made, persistent challenges faced, and the promising path forward. Over the past few decades, the accounting profession has witnessed a notable increase in the representation of women, reflecting a broader societal shift towards gender inclusivity. While significant strides have been made in terms of entry into the profession and academic achievements, gender disparities persist, particularly in reaching leadership positions within accounting firms and corporate boardrooms. The review delves into the factors contributing to the progress of women in accounting and auditing, examining initiatives such as mentorship programs, diversity and inclusion policies, and educational outreach. It also highlights the pivotal role of professional organizations in fostering an environment that encourages and supports the career advancement of women in the field. Despite these positive developments, the review identifies persistent challenges, including gender stereotypes, work-life balance issues, and unconscious bias, which continue to impede the full realization of gender equality in accounting. Moreover, the paper explores the implications of the gender gap on the profession's overall effectiveness, emphasizing the importance of diverse perspectives in ensuring robust financial reporting and auditing processes. The review concludes with a forward-looking perspective, proposing strategies and recommendations for overcoming existing challenges and advancing the role of women in accounting and auditing. This includes targeted mentorship and sponsorship programs, continued advocacy for workplace flexibility, and a commitment to challenging and dismantling systemic barriers. This review provides a comprehensive analysis of the status of women in accounting and auditing, offering insights into both the achievements and hurdles they face. By understanding the current state of affairs, stakeholders can collaboratively work towards creating a more equitable and inclusive future for women in the accounting profession.
Keywords: Accounting, Women, Auditing, finance, Review.
MACHINE LEARNING FOR STOCK MARKET FORECASTING: A REVIEW OF MODELS AND ACCURACY
Authors: Rhoda Adura Adeleye  , Tula Sunday Tubokirifuruar  , Binaebi Gloria Bello  , Ndubuisi Leonard Ndubuisi  , Onyeka Franca Asuzu  , Oluwaseyi Rita Owolabi  
Published: February 2024

As financial markets become increasingly complex and dynamic, the application of machine learning (ML) techniques for stock market forecasting has garnered significant attention. This paper presents a comprehensive review of various ML models employed in the realm of stock market forecasting, focusing on their methodologies and the accuracy achieved in predicting market trends. The review begins by examining traditional time-series models such as autoregressive integrated moving average (ARIMA) and moving average convergence divergence (MACD) and their limitations in capturing the intricate patterns present in financial data. Subsequently, the discussion transitions to more advanced ML models, including support vector machines (SVM), artificial neural networks (ANN), and ensemble methods like random forests and gradient boosting. Each model's strengths and weaknesses are scrutinized in the context of stock market forecasting. The paper explores the pivotal role of feature selection and engineering in enhancing the predictive power of ML models. Feature sets encompassing financial indicators, macroeconomic variables, sentiment analysis from news articles, and social media data are analyzed for their impact on forecasting accuracy. Additionally, the incorporation of technical indicators and alternative data sources is explored as potential avenues to improve model robustness. A critical aspect of this review is the assessment of accuracy in predicting stock market movements. The evaluation is conducted through a comparative analysis of model performance metrics, including Mean Absolute Error (MAE), Mean Squared Error (MSE), and accuracy rates. The study also addresses the challenge of model overfitting and proposes strategies to mitigate this issue for more reliable predictions. This review provides a nuanced understanding of the landscape of ML models for stock market forecasting, highlighting the diverse approaches, challenges, and opportunities in the quest for improved accuracy. It contributes valuable insights for researchers, practitioners, and investors seeking to leverage the potential of ML in navigating the complexities of financial markets.
Keywords: Machine Learning, Stock Market, Forecasting, Models, Review.
BLOCKCHAIN IN U.S. ACCOUNTING: A REVIEW: ASSESSING ITS TRANSFORMATIVE POTENTIAL FOR ENHANCING TRANSPARENCY AND INTEGRITY
Authors: Adeola Olusola Ajayi-Nifise  , Titilola Falaiye  , Odeyemi Olubusola  , Andrew Ifesinachi Daraojimba  , Noluthando Zamanjomane Mhlongo  
Published: February 2024

This study critically examines the transformative potential of blockchain technology in enhancing transparency ansd integrity within U.S. accounting practices. Employing a systematic literature review and content analysis methodology, the research draws on a range of peer-reviewed articles, industry reports, and authoritative databases. The study's objectives include understanding the evolution of blockchain in accounting, assessing its impact on transparency and integrity, identifying challenges in adoption, and exploring future trends and stakeholder implications. Key findings reveal that blockchain acts as a catalyst for transparency and integrity in accounting, offering a decentralized and immutable record-keeping system that significantly reduces the likelihood of fraud and errors. The technology's integration into accounting practices is evolving, indicating a future of automated, real-time auditing processes and enhanced financial reporting. However, challenges such as regulatory ambiguity, technical complexities, and scalability issues persist, necessitating strategic solutions. The study recommends that industry leaders and policymakers proactively embrace blockchain technology through education, regulatory framework development, and collaboration between technology developers and the accounting industry. Standard-setting bodies are also encouraged to update accounting standards in light of blockchain's implications. Future research directions include exploring the long-term impact of blockchain on various accounting aspects, empirical assessments of its real-world impact, and strategies to overcome adoption barriers. In conclusion, the study highlights blockchain's significant role in revolutionizing accounting practices, emphasizing the need for continued exploration and strategic integration of this technology in the accounting sector.
Keywords: Blockchain Technology, Accounting Transparency, Regulatory Frameworks, Financial Integrity.
A REVIEW OF U.S. FINANCIAL REPORTING SCANDALS AND THEIR ECONOMIC REPERCUSSIONS: INVESTIGATING THEIR BROADER IMPACT AND PREVENTATIVE MEASURES
Authors: Adeola Olusola Ajayi-Nifise  , Odeyemi Olubusola  , Titilola Falaiye  , Noluthando Zamanjomane Mhlongo  , Andrew Ifesinachi Daraojimba  
Published: February 2024

This study provides a comprehensive analysis of financial reporting scandals in the United States, focusing on their evolution, impacts, and the effectiveness of preventative strategies. The primary objective was to understand the historical development of financial reporting, identify the mechanisms of financial scandals, assess their economic and social repercussions, and evaluate the regulatory and technological responses implemented to prevent such occurrences. Employing a systematic literature review and content analysis, the study analyzed data from academic journals, government publications, and reports from financial regulatory bodies, with a focus on literature published between 2010 and 2023. The key findings reveal that financial reporting scandals have significantly influenced corporate governance and financial regulation, leading to substantial economic and social impacts, including loss of investor trust and market instability. Preventative strategies, notably legislative reforms such as the Sarbanes-Oxley and Dodd-Frank Acts, have been instrumental in enhancing transparency and accountability in financial reporting. Technological innovations have also emerged as vital tools in detecting and preventing financial irregularities. The study concludes that building a resilient financial reporting landscape requires continuous adaptation to technological advancements, development of sophisticated risk management tools, and fostering a culture of ethical reporting. Policymakers and industry leaders are urged to focus on creating balanced legal frameworks that encourage transparency and protect against financial malpractices, thereby ensuring a financial reporting environment that is transparent, accountable, and resilient against future challenges.
Keywords: Financial Reporting Scandals, Corporate Governance, Regulatory Reforms, Preventative Strategies.
ANALYSIS OF INTEREST RATE SPREAD ON FINANCIAL RESILIENCE OF QUOTED BANKS IN NIGERIA
Authors: Andrew E.O. Erhijakpor  , OFOGBA Onocha Karevu  
Published: February 2024

This paper examined the effect of interest rate spread (IRS) on financial resilience of quoted Nigerian banks from 2007 to 2021. Specifically, the paper examined the effect of deposit rate, lending rate, and interest rate differential on financial resilience of quoted Nigerian banks. The paper collected data from the CBN bulletin (2021) and Security Exchange Commission (SEC) annual report (2021) and the World Bank data base (2021). The study covered all the twenty one (21) commercial banks quoted in the Nigerian exchange group as of 31st December, 2021 using the census sampling approach. The study reported that, deposit (savings) rate/cost has a positive (coef=0.056833) insignificant (p-value=0.5327.5%) effect on financial resilience (bank z-score) of quoted banks in Nigeria. By extension, deposit (savings) rate/cost has a minimal effect on banks’ financial resilience. However, lending (borrowing) rate/cost interest rate differential (prime lending/borrowing rate/cost less savings/deposit rate/cost) exerted negative (coef= -0.527024&coef= -0.160001 respectively) significant (p-value=0.0001<5% &p-value=0.0194<5%) effect on financial resilience (bank z-score) of quoted banks in Nigeria.Hence, the paper concludes that, high lending rate and interest rate differential reduce financial resilience of quoted Nigerian banks. As such, the study submits that, the apex banks must ensure that, the rising lending rate should be discouraged. This if not cautioned; it has the capacity to reduce the productive capacity of the private sector. Again, to encourage more depositors to invest their depositors’ funds, the ape banks should raise the deposit rate. Lastly, the Nigerian banks are adjourning to keep their interest rate differentials relatively low.
Keywords: Analysis, Interest Rate Spread, Deposit Rate, Lending Rate, And Interest Rate Differential, Financial Resilience Quoted Banks.
EFFECTIVE MATERIAL MANAGEMENT AND FIRM’S PRODUCTIVITY IN SELECTED ALUMINUM MANUFACTURING FIRMS IN DELTA STATE, NIGERIA
Authors: Sakpaide, Efe Joseph, PhD  
Published: February 2024

This study investigated how effective material management (MMGT) affects firm’s productivity in selected aluminum manufacturing firms in Delta State, Nigeria. The specific objectives of the study are to ascertain effect of the measures of effective MMGT, namely; Planning Strategy (PS), Material Control Management (MCM) and Work-In-Progress Management (WIPM) on Firm’s Productivity (FP). The respondents' responses were collected using a five (5) likert scale questionnaire. This study's population is 293 people, with a sample size of 169 employees from the selected Aluminium company in Delta State, Nigeria. The questionnaire was coded using an excel spreadsheet, and the respondents' profiles were analysed manually using basic percentage, while descriptive statistics, correlation matrix, and multiple regression used statistical tools in SPSS version 23. The findings showed that there is a substantial positive association between PS, MCM, and WIPM and FP. The study's findings indicate that good MMGT has a positive and significant effect on company productivity in selected Aluminium manufacturing enterprises in Delta State, Nigeria. As a result, the study proposed that Aluminium manufacturing firms adopt a policy framework to promote speedier implementation of material control systems in Nigerian Aluminium production in order to excel and ensure its future, hence increasing organisational efficiency.
Keywords: Material, Management, Productivity, Planning, Strategy and Work-In-Progress.
A CRITICAL REVIEW OF ERP SYSTEMS IMPLEMENTATION IN MULTINATIONAL CORPORATIONS: TRENDS, CHALLENGES, AND FUTURE DIRECTIONS
Authors: Glory Ugochi Ebirim  , Ifeyinwa Francisca Unigwe  , Onyeka Franca Asuzu  , Beryl Odonkor  , Ese Eigbadon Oshioste  , Ugochukwu Ikechukwu Okoli  
Published: February 2024

Enterprise Resource Planning (ERP) systems have become indispensable tools for managing complex business processes in multinational corporations (MNCs). This paper presents a critical review of the trends, challenges, and future directions associated with ERP systems implementation in the context of MNCs. The study synthesizes existing literature to offer a comprehensive understanding of the evolving landscape of ERP adoption in a globalized business environment. The trends in ERP implementation within MNCs underscore the increasing reliance on integrated software solutions to enhance operational efficiency and facilitate seamless communication across diverse geographical locations. Notably, the integration of emerging technologies such as artificial intelligence, machine learning, and blockchain into ERP systems has gained traction, presenting new opportunities and complexities for MNCs. However, the implementation of ERP systems in MNCs is not without challenges. Cultural diversity, varying regulatory frameworks, and differences in business practices across regions pose significant obstacles to successful deployment. Additionally, the sheer scale and complexity of MNCs' operations demand careful consideration of customization needs, scalability, and alignment with organizational goals. The critical review highlights the need for a strategic approach to ERP implementation in MNCs. Successful cases often involve top management commitment, extensive user training, and a phased implementation strategy that accommodates regional variations. Furthermore, the study emphasizes the importance of post-implementation evaluation and continuous improvement to address evolving business requirements. Looking ahead, future directions in ERP systems implementation within MNCs are shaped by the rapid evolution of technology and the dynamic nature of global business. The integration of cloud-based solutions, the advancement of Industry 4.0 technologies, and the increasing emphasis on sustainability are anticipated to influence the next wave of ERP adoption in MNCs. This critical review contributes valuable insights into the current state of ERP systems implementation in multinational corporations, addressing trends, challenges, and future directions. It provides a roadmap for practitioners, researchers, and policymakers to navigate the complexities of ERP adoption in the ever-evolving landscape of global business.
Keywords: ERP, MNCs, Industry 4.0, Multinational, Corporation, Review.