Papers by Mustapha Zubairu
A history of industrial development in the Kaduna state of Nigeria
A thesis submitted to the Faculty of Arts in fulfillment of the requirements for the Degree of Do... more A thesis submitted to the Faculty of Arts in fulfillment of the requirements for the Degree of Doctor of Philosophy in the Department of History at the University of Zululand 2016
In the earliest part of the twenty-first century, the world was rocked by several financial scand... more In the earliest part of the twenty-first century, the world was rocked by several financial scandals; from Enron to WorldCom; Tyco to Parmalat; Arthur Andersen to Shell, and more recently, the global financial crisis; these scandals directed the world’s attention towards the seemingly ever-growing moral malaise amongst accountants and business people. In order to address this alarming increase in unethical and immoral behaviours among accountants and business people in Malaysia, the government mandated the teaching of Islamic and Moral studies at all levels of education. The underlying assumption was that an increased level of religiosity would translate into higher levels of moral competency. This paper sought to assess the effectiveness of Malaysia's educational policy of mandatory Islamic studies in developing the moral competencies of the country's future Muslim accountants. This was achieved by determining whether a positive relationship existed between the religiosity ...
This study assessed the effectiveness of the introduction of Taxpayer Identification Number (TIN)... more This study assessed the effectiveness of the introduction of Taxpayer Identification Number (TIN) in curbing tax evasion in Niger State, Nigeria from the point of view of ten tax officers of the Niger State Internal Revenue Service. Adopting a qualitative research design, ten tax officers were interviewed to understand their collective perceptions of the level of tax evasion in Niger State before and after the introduction of TIN. Thematic analyses of the interviews revealed that all ten tax officials agreed that tax evasion was at a very high level before the introduction of TIN, but reduced dramatically after the introduction of TIN proving its efficacy. The study recommended that tax evasion in the State could be further reduced if businesses operating in the informal sector could be registered and included in the database of taxable entities.
Purpose – The purpose of this paper was to critically review the concept of factoring, with the v... more Purpose – The purpose of this paper was to critically review the concept of factoring, with the view to ascertain its effectiveness in ensuring that organizations have access to enough liquid funds that facilitate the smooth running of their operations. Methodology – The Systematic Quantitative Assessment Technique (SQAT) was used to identify and review relevant peer-reviewed journal articles that had investigated factoring as a source of working capital. Findings – Based on a critical review of extant factoring scholarship, it was deduced that factoring has been effective enough to elicit a growing rate of adoption across the continents, despite the costs of adoption, as well as the 2009-2014 global financial crisis, excluding only North America where there seems to be a constant decline in adoption rate. Research limitations – The use of limited but high quality academic databases means that some articles were not considered for this review. Originality/value –The study is one of ...
The rash financial scandals that have occurred over the last two decades have truly damaged the c... more The rash financial scandals that have occurred over the last two decades have truly damaged the credibility of accountants all over the world. One way that has been proposed to restore the accountants’ damaged reputation is that universities provide the right ethical climate produce morally competent accountants to better deal with the various ethical dilemmas present in the accounting workplace. For the Muslim accounting student, Islamic universities are in prime positions to fulfil this crucial objective of training him or her to become an accounting professional who follows the commands of Almighty Allah in discharging all his duties. The problem is that critical issue of imbuing moral values amongst these students is not actually measured by Islamic universities; it is only assumed. Without actually measuring the moral competencies of these students, this paper argues that Islamic universities are remiss in fulfilling their moral obligations as stated by their various mission st...
Developing the moral competencies of accounting students: a case study of International Islamic University Malaysia (IIUM)
Two decades of financial scandals have seriously damaged the credibility of accountants as guardi... more Two decades of financial scandals have seriously damaged the credibility of accountants as guardians of financial information. To repair this credibility, the Malaysian government released a blueprint that mandated Malaysian educational institutions to produce morally competent professionals. This study sought to assist the accounting department at the International Islamic University Malaysia (IIUM) in achieving this mandate by evaluating the moral competencies of 2nd-year students enrolled in the department. The evaluation revealed that the students' had below par levels of moral competencies in dealing with ethical dilemmas in an accounting context. The implication of these results is that IIUM's accounting department has to critically assess the ethical content of its curriculum in order to ensure that it is capable of developing the moral competencies of these students to an excellent level. Additionally, there is a need for IIUM to institutionalize the measurement of s...
This study examined the causality between foreign direct investment (FDI) and export performance ... more This study examined the causality between foreign direct investment (FDI) and export performance in Nigeria from 1970-2013. The study employed secondary annual time series data which was obtained from various publications of the Central Bank of Nigeria (CBN) for the period 1970 – 2012. The presence of unit root was tested using the Phillips-Perron (PP 1998) and Kwiatkowski, Phillips, Schmidt, and Shin (KPSS, 1992) tests. Johansen-Juselius and vector error correction (VEC) procedure was performed to trace cointegration relationship between the variables. The study found the presence of a cointegration relationship among the variables. Also the VEC model traced a long-run equilibrium relationship in the variables under study without having any significant short-term causal flows among the series, except for the FDI. However, the study did not trace any significant relationship between GDP, EXR, TOP and exports. The study recommends the authority concern to come up with policies that w...
Public entrepreneurship literature from 2010 to 2019: A systematic review
International Entrepreneurship Review
Objective: The aim of the article is to review some basic issues surrounding public entrepreneurs... more Objective: The aim of the article is to review some basic issues surrounding public entrepreneurship (PE), as it is perceived as a measure to improve the performance of public organizations.Research Design & Methods: This article uses Systematic Assessment Quantitative Technique (SQAT) advanced by Australian researchers (Catherine Pickering and Jason Antony Byrne). It allows the reproduction of verifiable reviews, through geographical, theoretical, and methodological gaps identification in literature. 61 peer-reviewed PE articles from six quality academic databases were systematically reviewed based on the following headings: time and geographical distributions, article type (conceptual or empirical), theories, themes, and methods of data collection.Findings: The analysis shows that large numbers of PE articles were published in 2016, with more publications in North America and Europe, while Africa has meagre publications. Most of PE articles are conceptually inclined and this suggests more empirical studies be conducted so as to have scientific knowledge of PE adoption. Besides, the study revealed that PE is mostly adopted by federal and state governments across the globe with little or no adoption at the local government level. Significant numbers of PE articles utilized one research method (the survey was dominantly used), future researchers can explore PE studies by merging more research methods to broaden the scope of PE.Implications & Recommendations: This study provides a clear picture of what is been investigated and has provided guides for future researchers to widen the knowledge adoption of PE around the globe for better service provision by public stakeholdersContribution & Value Added: The study systematically reviewed 61 peer-reviewed PE articles from six quality academic databases (Emerald, Elsevier, Sage, Springer, Taylor & Francis, and Wiley), thereby facilitating the understanding of PE and providing guides for future researchers of PE around the globe.
Journal of Corporate Responsibility and Leadership
As the world grapples with the effects of the Corona Virus pandemic, the importance of leadership... more As the world grapples with the effects of the Corona Virus pandemic, the importance of leadership at all levels of an organization has been brought into the sharp focus. Servant leadership is a philosophy that advocates that the primary focus of leaders is to serve their followers, and such a philosophy in theory could be important during these troubling times. Using the Systematic Quantitative Assessment Technique, this study conducted a systematic review of 179 servant leadership (SL) articles published over the last decade (2010-2019) to provide insight as to the efficacy of this leadership style in inspiring followers to give their best efforts. Besides this primary objective, this review also sought to understand the time distribution, geographic distribution, types and data collection methods of these SL articles. Review of empirical evidence revealed that SL was very effective in inspiring followers to go above and beyond in helping to achieve an organization's objectives. The review also revealed that over the last decade, interest in SL has grown from year to year, with most of the research in Asia and North America. Furthermore, most SL research has been empirical in nature, with surveys being the favoured means of data collection. There has been a dearth of qualitative studies in extant SL scholarship, and this represents a significant gap which future researchers should endeavour to address.
THE SPIRIT OF SOCIETY JOURNAL
Economic Gardening is an innovative economic development strategy whereby local businesses are fo... more Economic Gardening is an innovative economic development strategy whereby local businesses are fostered and encouraged, and the skills of local workers are upgraded. Since its inception in Littleton, Colorado in 1989, this concept has been put forward by various scholars as a viable and more sustainable economic development strategy than the traditional business attraction strategy. Various implementation experiences have provided further evidence of its effectiveness in improving the quality of life of the inhabitants of a community. This paper charts a roadmap for the development and future implementation of an economic gardening strategy for a Nigerian local government whose officials have shown an interest in adopting such a strategy. A seven-step process was adopted from a review of economic gardening scholarship: 1) Working hand-in-hand with local government officials and other stakeholders, 2) Identifying the community’s assets, 3) Developing a collaborative effort amongst al...
IJEBD (International Journal Of Entrepreneurship And Business Development)
Purpose: This study sought to understand the barriers hindering the growth of small businesses in... more Purpose: This study sought to understand the barriers hindering the growth of small businesses in Nigeria, and to investigate the various strategies small business owners and managers develop to overcome these barriers. Design/methodology/approach: A qualitative research design using in-depth, semi-structured, face-face interviews was utilized to obtain the barriers to growth as well as strategies developed to overcome them by 15 sachet water company managers in Minna, the capital city of Niger State in North Central Nigeria. Findings: The major internal barriers to growth identified included unmotivated employees, lack of modern machinery, lack of storage capacity and poor marketing and distribution strategies, while the major external barriers included weather conditions, poor electricity, bad roads and competition. Strategies to overcome these barriers included creating a family atmosphere, hiring more workers, using alternative power and forming a union to control prices. Resear...
International Journal of Evaluation and Research in Education (IJERE)
In this paper, the association between religiosity and academic performance among accounting stud... more In this paper, the association between religiosity and academic performance among accounting students enrolled at the International Islamic University Malaysia (IIUM) is explored, as recent research demonstrates a positive association between religiosity and academic success. Students' religiosity was measured using proxies from an Islamic perspective, whilst their academic performances were measured using their Cumulative Grade Point Averages (CGPA). The statistical analysis revealed no significant correlation between religiosity and academic performance among accounting students at IIUM. However, a closer examination of the results revealed that students at IIUM possessed high levels of religiosity as well as high levels of academic performances.
Journal of Islamic Accounting and Business Research
Purpose The moral credibility of accountants has been battered for over two decades because of a ... more Purpose The moral credibility of accountants has been battered for over two decades because of a seemingly unending series of accounting scandals. The inclusion of ethics education in the accounting curricula has been advocated as one option through which a new generation of morally competent accountants can be produced. The purpose of this paper is to present the results of a study that sought to determine the success of this strategy by measuring the moral competencies of 160 final-year Muslim accounting students enrolled in two Islamic-university accounting programs. Design/methodology/approach An open-ended, scenario-based, accounting-specific instrument was developed in collaboration with five Islamic accounting scholars to survey and measure the students’ moral competencies from an Islamic perspective. Findings The results revealed that the students had glaring weaknesses in their moral competencies, particularly in selecting an Islamically appropriate organization to work for...
Journal of Education and Learning (EduLearn)
For over a century, scholars have argued that religious education is crucial for the developed of... more For over a century, scholars have argued that religious education is crucial for the developed of students' moral competencies. This study sought to empirically test this assertion by comparing the moral competencies of two sets of Muslim accounting students: those who had attended a religious secondary school and those who attended a public (secular) secondary school in Malaysia. The focus on accounting students is quite important in an era where the moral competencies of accountants has been in the public eye due to their complicity in the rash of financial scandals that have plagued the business world over the last two decades. The Muslim Accountant Moral Competency Test (MAMOC) was developed by a collaboration with Islamic accounting scholars and was used to measure the students' moral competencies. Although the results revealed that there was no difference in the moral competencies of both sets of students, they both displayed satisfactory levels of moral competency whi...
International Journal of Educational Research Review
In the earliest part of the twenty-first century, the world was rocked by several financial scand... more In the earliest part of the twenty-first century, the world was rocked by several financial scandals; from Enron to WorldCom; Tyco to Parmalat; Arthur Andersen to Shell, and more recently, the global financial crisis; these scandals directed the world's attention towards the seemingly ever-growing moral malaise amongst accountants and business people. In order to address this alarming increase in unethical and immoral behaviours among accountants and business people in Malaysia, the government mandated the teaching of Islamic and Moral studies at all levels of education. The underlying assumption was that an increased level of religiosity would translate into higher levels of moral competency. This paper sought to assess the effectiveness of Malaysia's educational policy of mandatory Islamic studies in developing the moral competencies of the country's future Muslim accountants. This was achieved by determining whether a positive relationship existed between the religiosity and moral competencies of Muslim accounting students enrolled at the International Islamic University Malaysia (IIUM). The results revealed that although a small and positive correlation existed between the students' religiosity and moral competencies, a knowledge gap existed preventing them from being able to fully apply Islamic principles in an accounting context.
Research and Evaluation in Education, 2016
This study aims to empirically assess the relationship between accounting students' academic ... more This study aims to empirically assess the relationship between accounting students' academic performances and moral competencies by focusing on final-year accounting students enrolled at the International Islamic University Malaysia (IIUM). The students' moral competencies were measured using a scenario-based instrument developed through a collaboration with Islamic accounting scholars, called the Muslim Accountant Moral Competency Test (MAMOC), whilst students' academic performances were measured using their Cumulative Grade Point Averages (CGPAs). Contrary to the expected positive relationship between these two variables, the study found a negative, and insignificant, relationship. The implication of this result is that IIUM's Accounting Department needs to conduct a comprehensive review of the ethical content of its courses and use a more effective strategy of how to more effectively integrate Islamic values into the curriculum. Additionally, institutionalizing a ...
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Papers by Mustapha Zubairu