Papers by Dr. Elijah Osianor (PhD)
Tax compliance is vital for Nigeria's revenue generation and economic development, as it funds pu... more Tax compliance is vital for Nigeria's revenue generation and economic development, as it funds public services, infrastructure development, and social welfare programs. However, Nigeria faces significant challenges in tax compliance, with a low tax-to-GDP ratio of 5%.¹ This is largely due to weak revenue administration capacity, lack of data on the informal sector, and an ineffective tax collecting system.Tax noncompliance is a persistent issue in Nigeria, resulting in inadequate tax revenues and hindering the government's ability to fund fiscal policies. To address this, tax aggressiveness strategies such as tax audits, investigations, tax collection agents, lawsuits, tax justice, and tax education can be employed. These strategies can improve compliance by influencing taxpayers' behavior and attitudes.A study in Lagos State, Nigeria, investigated the relationship between tax aggressiveness strategies and taxpayers' behavior. The study found that tax aggressiveness significantly influenced taxpayers' registration. The study's findings suggest that tax aggressiveness variables can impact taxpayers' compliance behavior, providing valuable insights for strategies to improve tax compliance in Lagos State.The findings revealed that tax aggressiveness significantly influenced taxpayers' registration (Adj.R 2 = 0.371, F(5, 400) = 65.90, p < 0.05). The study's methodology involved a survey research design, with a sample size of 400 registered taxpayers in Lagos State, Nigeria. The response rate was 88.4%, and descriptive and inferential statistics were used for data analysis. The study's conclusions highlight the importance of tax aggressiveness in promoting tax compliance in Nigeria, and its findings can inform strategies to improve tax compliance in Lagos State.
The British Accounting Review, 1989
BOOK REVIEWS situation. Indeed, chapters 1 to 16 nrerely serve to illustrate the institutional. a... more BOOK REVIEWS situation. Indeed, chapters 1 to 16 nrerely serve to illustrate the institutional. accounting and economic differences between the UK and the US. The second objective of this book is the preparation of students for a 'managerial role'. In my view, this book is at best, uneven, and more often than not disappointing in its attempts at achieving this. Three of these chapters (chapter 17, Management Accounting in the Management Process, chapter 18, Cost Accounting Techniques and, chapter 19, Management Accounting Techniques) are introductory and add little that is novel to this book. Also, these chapters continue in the pattern set by earlier chapters: they are technique-driven. This somewhat mechanical approach to the teaching of management accounting is unlikely, in this reviewer's opinion, to prepare students for management. It would have been useful to have some case-study material, preferably based on real-world situations, to assist in achieving the authors' stated aim. Finally, the remaining chapters (described as 'advanced topics') are not so advanced-but they are certainly very interesting, including material on planning, performance assessment and performance auditing. However, the bulk of this text is not suited to UK students (whether undergraduate, postgraduate or professional). Given its limited relevant content, its price is an effective barrier to its use, even in a restricted fashion for parts of courses.
Accounting for stock issued to employees
APB opinion, 1973
A statement of basic accounting theory
Journal of Accounting Research, 1968
ing practices to meet new situations as they arise. Accountants have had to deal with consolidati... more ing practices to meet new situations as they arise. Accountants have had to deal with consolidations, leases, mergers, research and development, pricelevel changes, and taxation charges, to name just a few problem areas. Because accounting lacks an all-embracing theoretical framework, dissimilarities in practices have evolved. As a consequence, net income is an aggregate of components which are not homogeneous. It is thus alleged to be a "meaningless" figure, not unlike the difference between twenty-seven tables and eight chairs. Under this view, net income can be defined only as the result of the application of a set of procedures { X1, X2, ... } to a set of events { Y1, Y2,-.. } with no other definitive substantive meaning at all. Canning observes: What is set out as a measure of net income can never be supposed to be a fact in any sense at all except that it is the figure that results when the accountant has finished applying the procedures which he adopts.2 33 This result is obtained as follows. The ratio APIm/APImi_ is equal to the marginal return in month m plus unity: AP1m _ APImi-(1 + rm). Similarly, APIm z_2 APIml APImi = (1+ rm)(+ rm-i), APIm-2-APIm.i AP1.m2
Accounting & Accountability: changes and challenges in corporate social and environmental reporting
Aimed at advanced level undergraduate and postgraduate courses in financial reporting, accounting... more Aimed at advanced level undergraduate and postgraduate courses in financial reporting, accounting theory or accounting ethics, this cutting-edge text focuses on the role and critical evaluation of corporate social and environmental reporting in meeting the demands for greater systems ...
Caleb International Journal of Development Studies, 2020
This study examined the effect of decision making and execution on the operational activities of ... more This study examined the effect of decision making and execution on the operational activities of Pension Fund Administrators in Nigeria. The study employed a survey research design with a population of 10 Pension Fund Administrators in Nigeria. Primary data employed for the study were analysed using the Chi-square analytical technique. The s Research results show that managers take account of organization’s strategic objectives which translate to good performance when making a decision. The study therefore recommends that strategic decisions should be well taken by managers to be able to deliver on the strategic objectives of the organizations they represent. Keywords: Decision-Making, Organizations, Performance, Strategic-Objective, PFAs
Accounting, Organizations and Society, 1994
A Review of Wow. R, .4n rllmast PbnctfculStep toud Sustdnab~li~ (U'ashmg~~n. DC kwurces for the F... more A Review of Wow. R, .4n rllmast PbnctfculStep toud Sustdnab~li~ (U'ashmg~~n. DC kwurces for the Future. 1992) Pearce. D .-a A & Barbrr. E.B.. Blwprh~ /or a t.imen lhnomy (London. Eanhxan Puhbcauons. 19fl9) Gn). R H Thp Gl~ening oJ .4ccountunq l3e hJessf4m a/h Pearrp (London Cetied AccountxotS PubLcahons. I 990) Anderwm. \' , AI&muttta E c-onomk lndkauns (London Roudede;e. I99 I). Pearce, D (ed.). Blueprint 1 Grwntng the World Econom. T(h-Earhcan Publicauons I99 I) Adams. J G. London's Gown Spaces lthat Are %y U'o*tb~ (Friends of the Eat-h and The London Wldhfe Trust September I989) Barde. J & Pearce. D (eds I. ~'ululng the Enrdnmmen~ SLx Case Stdk (London Earhscxn Publicauons. 1991) Elom. P. Hihnan. M & Hu~chu~um. R. 73~ Gala .4i&as oJGmen Ecwnom la (New York Anchor Books-Double Day, 1992 1 Owen. D (ed.). Grppn Reporting .4rcountanqand the Challenge oJUW NtnMes (London Chapman & Hall. 1992) Accounting is a prune subject for the social construction of knowledge. Based largel) on conventions coming down from historical experience. institutionalized as rules flowing from accounting boards, passed on as tacit knowledge from one accountant to another, it is subject to a great deal of discretion. In its historical development in capitalist economies. accounting for private tirms has been designed to secure economic growth by encouraging the bidding away of resources from less produc. the to more productive firms. It is not surprising. therefore, that those who wish to live a life motivated by narrow and steep hierarchies or bj. greater equality of condition would reject the accounting that they rightly suspect of upholding competitive individualism in favor of accounting principles and practices that would support their preferred cultures (or ways of life). Invoking the social construction doctrine. though I agree with it as far as it goes. however. does not resolve matters of evidence and usefulness. Though all knowledge is socially constructed. not every social construction is equally valuable for every purpose. lfscience and technology are constructed so as to be at great variance with the way the world is. not merely an alternative formulation of that way. what is supposed to happen will not happen. I might mention Mao Tse Tung's backyard steel furnaces. In the same way. behavior at wriance with one's preferred culture certainly can be undertaken. but not without signiticant penalty. The egalitarian who. I have taken this ude from chapter 4 oi Blwprfnt /or n Gwen Ecorromv IO sqnVj that one can take a dleerenl \I-' of this subject-Dr W'ddavsk) died in Scplember 1993 says that nature is cornucopian. so there is always more. and the individualist who believes that nature is fragile. so regulation is required. will find these views destructive of their social relationships. i.e. culturally irrational. Perhaps the most striking example of social construction running counter to the way the world really n.orks is the one effort in our time to craft an economy, with its accompanying accounting principles. antithetical to capitalism the Communist command economy. The command economies. which operated by negrive selection m which the economicall~~ least valued projects were subsidized the most. resulted in inesorable economic decline. Strong toward their external and internal enemies. but weak toward their own units. the Communist parties who ran the command econom!' b) administrative fiat were unable to eliminate the worst projects. thereb), running afoul of the principle that states. "no failures, no successes". linable to oppose the capitalist vstem with an alternative economic design that eliminated the worst. the command economies collapsed (Clark & U'ildavsky. 1990. I99 I). Along the way. bemg immensely inefiicient. using several times the energy and material per item of production employed in capitalist countries. the command economies also produced much greater pollution. A cleaner environment is. in a significant way. a function of economic efficiency. How far would the social construction of accounting devices take us, I ask. if these constructions did nor comport at all well with the financial condition of the companies involved? Because companies can and do run out of money. I presume that the gap between construction and capital would sooner or later. probably sooner. be revealed. Of course. it is possible to Lie. cheat. ' I wish IO thank Anthony de Jasay. StanI kbergott. Baruch kv. and UWliam Niskanen for their comments on this section If d19 did not succeed UI setting me straight. the huh Is all mine
Thesis Chapters by Dr. Elijah Osianor (PhD)
Goya Journal, 2025
Tax compliance is vital for Nigeria's revenue generation and economic development, as it funds pu... more Tax compliance is vital for Nigeria's revenue generation and economic development, as it funds public services, infrastructure development, and social welfare programs. However, Nigeria faces significant challenges in tax compliance, with a low tax-to-GDP ratio of 5%.¹ This is largely due to weak revenue administration capacity, lack of data on the informal sector, and an ineffective tax collecting system. Tax noncompliance is a persistent issue in Nigeria, resulting in inadequate tax revenues and hindering the government's ability to fund fiscal policies. To address this, tax aggressiveness strategies such as tax audits, investigations, tax collection agents, lawsuits, tax justice, and tax education can be employed. These strategies can improve compliance by influencing taxpayers' behavior and attitudes. A study in Lagos State, Nigeria, investigated the relationship between tax aggressiveness strategies and taxpayers' behavior. The study found that tax aggressiveness significantly influenced effective tax administration. The study's findings suggest that tax aggressiveness variables can impact taxpayers' compliance behavior, providing valuable insights for strategies to improve tax compliance in Lagos State. The findings revealed that tax aggressiveness significantly influenced effective tax administration (Adj.R 2 = 0.326, F (5, 400) = 54.26, p < 0.05). The study's methodology involved a survey research design, with a sample size of 400 registered taxpayers in Lagos State, Nigeria. The response rate was 88.4%, and descriptive and inferential statistics were used for data analysis. The study's conclusions highlight the importance of tax aggressiveness in promoting tax compliance in Nigeria, and its findings can inform strategies to improve taxpayers' compliance behaviour in Lagos State.
GOYA JOURNAL, 2025
Tax compliance is vital for Nigeria's revenue generation and economic development, as it funds pu... more Tax compliance is vital for Nigeria's revenue generation and economic development, as it funds public services, infrastructure development, and social welfare programs. However, Nigeria faces significant challenges in tax compliance, with a low tax-to-GDP ratio of 5%.¹ This is largely due to weak revenue administration capacity, lack of data on the informal sector, and an ineffective tax collecting system. Tax noncompliance is a persistent issue in Nigeria, resulting in inadequate tax revenues and hindering the government's ability to fund fiscal policies. To address this, tax aggressiveness strategies such as tax audits, investigations, tax collection agents, lawsuits, tax justice, and tax education can be employed. These strategies can improve compliance by influencing taxpayers' behavior and attitudes. A study in Lagos State, Nigeria, investigated the relationship between tax aggressiveness strategies and taxpayers' behavior. The study found that tax aggressiveness significantly influenced effective tax administration. The study's findings suggest that tax aggressiveness variables can impact taxpayers' compliance behavior, providing valuable insights for strategies to improve tax compliance in Lagos State. The findings revealed that tax aggressiveness significantly influenced effective tax administration (Adj.R 2 = 0.326, F (5, 400) = 54.26, p < 0.05). The study's methodology involved a survey research design, with a sample size of 400 registered taxpayers in Lagos State, Nigeria. The response rate was 88.4%, and descriptive and inferential statistics were used for data analysis. The study's conclusions highlight the importance of tax aggressiveness in promoting tax compliance in Nigeria, and its findings can inform strategies to improve taxpayers' compliance behaviour in Lagos State.
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Papers by Dr. Elijah Osianor (PhD)
Thesis Chapters by Dr. Elijah Osianor (PhD)