Advanced Management Accounting

The main objective of the study was to conduct an analysis of Lafarge Africa Plc, located in Calabar, with a specific emphasis on employee creativity and organizational
structure. The study's specific objectives were to examine the relationship between
centralization and employee creativity at Lafarge Africa Plc, Calabar, the number of
management levels present, and the effects of formalization on creativity at that organization. The descriptive research method was utilized for this investigation. The subjects of this study comprised 410 employees of Lafarge Africa Plc in Calabar, consisting of both managers and regular personnel. The data for this study was collected from primary sources through the utilization of a structured questionnaire. We conducted an ordinary least square regression analysis using SPSS 27.0 in order to derive significant insights from the data. The regression results, with β1=0.750, p=0.000, and t=1.186, indicated that there is a significant and positive relationship between the number of organizational strata and employee creativity. As demonstrated by the model results (β1=0.355, p=0.000, t=4.288), there is a significant
relationship between the degree of formalization and employee creativity. The regression analysis reveals that employee creativity is considerably and positively impacted by centralization (β1=0.722, p=0.000, t=11.562). Establishing a corporate environment that encourages and acknowledges innovative thinking is imperative for the company to achieve global dominance, substantial financial success, and development.

The main objective of the study was to conduct an analysis of Lafarge Africa Plc, located in Calabar, with a specific emphasis on employee creativity and organizational structure. The study's specific objectives were to examine the relationship between centralization and employee creativity at Lafarge Africa Plc, Calabar, the number of management levels present, and the effects of formalization on creativity at that organization. The descriptive research method was utilized for this investigation. The subjects of this study comprised 410 employees of Lafarge Africa Plc in Calabar, consisting of both managers and regular personnel. The data for this study was collected from primary sources through the utilization of a structured questionnaire. We conducted an ordinary least square regression analysis using SPSS 27.0 in order to derive significant insights from the data. The regression results, with β1=0.750, p=0.000, and t=1.186, indicated that there is a significant and positive relationship between the number of organizational strata and employee creativity. As demonstrated by the model results (β1=0.355, p=0.000, t=4.288), there is a significant relationship between the degree of formalization and employee creativity. The regression analysis reveals that employee creativity is considerably and positively impacted by centralization (β1=0.722, p=0.000, t=11.562). Establishing a corporate environment that encourages and acknowledges innovative thinking is imperative for the company to achieve global dominance, substantial financial success, and development.

The general objective of this study was to examine the effect of inventory management on the production efficiency of manufacturing organizations: A study of selected manufacturing firms in Nigeria. The study specifically set out to examine the effect of inventory availability on the production efficiency of selected manufacturing firms in Calabar, to determine the effect of inventory accuracy on the production efficiency of selected manufacturing firms in Calabar, and to examine the effect of inventory coverage on the production efficiency of selected manufacturing firms in Calabar. The study adopted the descriptive research design. The population of this study was seven hundred seven (707), cutting across management and non-management employees in the selected companies, respectively, and a sample size of 370 was selected using the Taro Yamane formula. The study adopted a stratified random sampling technique, while a standardized questionnaire was used to gather responses from the research participants. Using SPSS 27.0, quantitative and qualitative data were analyzed. The results were summarised using descriptive statistics and Ordinary Least Squares regression. The regression analysis revealed that inventory availability (β1=0.668, p=0.000, t=8.055) had a significant and favourable influence on the organizational production efficiency of the selected manufacturing businesses in Calabar. The study also discovered that some manufacturing companies in Calabar might enhance their production efficiency by assuring the accuracy of their inventory (o1=0.267, p=0.000, t=3.777). The study revealed that inventory coverage had a substantial influence on production efficiency (β1=0.117, p=0.000, t=2.297) for certain industrial companies in Calabar. Based on the study findings, it is recommended that top management give priority to implementing efficient inventory management techniques and measuring variances in efficiency. This will help identify specific areas where improvements are needed in inventory management.

Information visualization is a method to present information or information in a non-traditional way, in interactive graphic forms. By using two-and three-dimensional color graphics and moving images. Such visualizations can depict the structure of information, and allow the user to completely guide it, and make modifications through graphical interactions. Information visualization is a branch of computer graphics and user interface that depends on interactive display or animated digital images by users to understand information. Information visualization is the use of interactive, sensitive display, usually illustrated, of abstract data to enhance human perception. One of the applications of visualization is geographic visualization, such as: geographic information system. Web-based illustration is one of the other important methods of illustration.

Information visualization is a method to present information or information in a non-traditional way, in interactive graphic forms. By using two-and three-dimensional color graphics and moving images. Such visualizations can depict the structure of information, and allow the user to completely guide it, and make modifications through graphical interactions. Information visualization is a branch of computer graphics and user interface that depends on interactive display or animated digital images by users to understand information. Information visualization is the use of interactive, sensitive display, usually illustrated, of abstract data to enhance human perception. One of the applications of visualization is geographic visualization, such as: geographic information system. Web-based illustration is one of the other important methods of illustration.

This study aimed to modify the Beneish model (1999) by incorporating two environmental variables, namely information asymmetry and product market competition. Data of 184 firms listed on the Tehran Stock Exchange for 2007-2017 were collected. The model coefficients were estimated using Logit and Probit logistic regression. Given the absence of lagged dependent variables on the right side of the equations of both original and modified Beneish models, the prediction was made by the static method. In the Probit approach, the best accuracy of the original and modified Beneish models at the optimal cutoff points (0.5215 and 0.5450) was 56.18% and 68.83%, respectively. In the Logit approach, the best accuracy of the original and modified Beneish models at the optimal cutoff points (0.5216 and 0.5508) was 56.43% and 69.12%, respectively. There is a significant difference between the prediction accuracy of the Beneish model and the modified Beneish model. The Logit approach is more effective than the probit approach in identifying earnings management levels. The results of the Wilcoxon test show a significant difference at the 5% significance level between the two models and the two approaches.

This study aimed to modify the Beneish model (1999) by incorporating two environmental variables, namely information asymmetry and product market competition. Data of 184 firms listed on the Tehran Stock Exchange for 2007-2017 were collected. The model coefficients were estimated using Logit and Probit logistic regression. Given the absence of lagged dependent variables on the right side of the equations of both original and modified Beneish models, the prediction was made by the static method. In the Probit approach, the best accuracy of the original and modified Beneish models at the optimal cutoff points (0.5215 and 0.5450) was 56.18% and 68.83%, respectively. In the Logit approach, the best accuracy of the original and modified Beneish models at the optimal cutoff points (0.5216 and 0.5508) was 56.43% and 69.12%, respectively. There is a significant difference between the prediction accuracy of the Beneish model and the modified Beneish model. The Logit approach is more effective than the probit approach in identifying earnings management levels. The results of the Wilcoxon test show a significant difference at the 5% significance level between the two models and the two approaches.