Management & Accountability: Financial Management Practices and Accountability in Turn-Around Secondary Schools in Gombe State, Nigeria
Muhammad Khamis Bala, Department of Educational Foundation, Federal University of Kashere, Gombe State, Nigeria.
Bala Adamu Bajoga, Department of Educational Foundation, Federal University of Kashere, Gombe State, Nigeria.
MSI Journal of Economics and Business Management (MSIJEBM) | DOI https://zenodo.org/records/17548342 | Page 01 to 09
Abstract
This study examines financial management practices and accountability mechanisms in turn-around secondary schools in Gombe State, Nigeria. The population of the study is 1713 stakeholders comprising; principals, teachers, officials from the Gombe state ministry of education headquarters, Parent-Teachers’ Association (PTA) and School-Based Management Committees (SBMC) officials. Out of the population, 646 was selected using purposive and stratified sampling techniques as sample of the study. The data for the study was collected using questionnaire. The study adopted a descriptive survey design and data were analysed using descriptive statistics. Findings revealed that although most school administrators possessed financial management skills and prepared financial plans, challenges such as delayed fund disbursement, political interference, weak stakeholder oversight, and inadequate financial training hindered effective management. Stakeholder contributions from PTA and SBMC, though significant, were often mismanaged due to poor accountability systems. The study concludes that managerial competence alone is insufficient for effective financial management; accountability and transparency are equally essential. The research contributes to knowledge by providing empirical evidence on the accountability challenges specific to Nigerian turn-around schools. Recommendations include the institutionalization of regular audits, training in financial literacy for administrators, and stronger oversight by stakeholders to ensure transparent and efficient fund utilization.
Keywords: Financial Management, Accountability, Secondary Education, Turn-Around Schools, Nigeria
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Revenue Allocation and Socio-Economic Development in Nigeria: A Qualitative Assessment of Governance, Infrastructure, and Poverty Reduction in Akwa Ibom State (2015–2023)
Ndifreke Umo-Udo, Department of Political Science University of Uyo.
Sampson Clarence Eyoh, Department of Public Administartion University of Uyo.
Ebong, Itoro Bassey, Department of Public Administartion University of Uyo.
MSI Journal of Economics and Business Management (MSIJEBM) | DOI https://zenodo.org/records/17529482 | Page 01 to 30
Abstract
This study examines the nexus between revenue allocation and socio-economic development in Nigeria, with a particular focus on Akwa Ibom State, one of the country’s major oil-producing regions. Revenue sharing remains one of the most contentious aspects of fiscal federalism, as the equitable distribution of national income directly influences both political stability and economic progress. Using a qualitative and historical research approach, the study relied on secondary data drawn from government publications, policy documents, and academic literature, which were analyzed using thematic analysis. The findings reveal that revenue allocation significantly impacts infrastructure development, poverty reduction, and social welfare. Proper fiscal distribution facilitates capital formation, enhances trade, and supports modernization through investments in roads, education, health, and technological innovation. However, despite increased federal allocations, Akwa Ibom State continues to face persistent development challenges, including poverty, unemployment, and infrastructural deficits. These are largely attributed to corruption, weak governance, poor project supervision, and political interference. The study also found that inequitable revenue distribution exacerbates regional disparities and undermines local economic autonomy, thereby hindering inclusive development. Furthermore, the study highlights that while federal revenue allocation has enabled the execution of key infrastructure projects such as the Uyo–Ikot Ekpene Road and Ibom International Airport, the overall socio-economic outcomes remain below potential due to inefficiencies in public resource management. The research concludes that institutional weaknesses and fiscal indiscipline continue to constrain sustainable development in Akwa Ibom State. Therefore, strengthening governance frameworks, promoting transparency and accountability, implementing performance-based budgeting, and encouraging public–private partnerships (PPPs) are essential for maximizing the developmental benefits of revenue allocation. Only through effective fiscal reforms and the eradication of corruption can revenue sharing serve as a true instrument of equitable growth and socio-economic transformation.
Keywords: Revenue allocation, Fiscal federalism, Socio-economic development, Infrastructure, Poverty reduction, Governance and Corruption
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For articles published under a Creative Commons CC BY 4.0 license, any part of the article may be reused for any purpose, including commercial use, provided that the original MSIP article is clearly cited.
THE IMPACT OF RISK MANAGEMENT ON FINANCIAL PERFORMANCE OF COMMERCIAL BANKS IN AFGHANISTAN
Javidullah Rasoli, Ahmad Shah Abdali Private University ،Khost Afghanistan.
MSI Journal of Economics and Business Management (MSIJEBM) | DOI https://zenodo.org/records/17529404 | Page 01 to 23
Abstract
Professionals, scholars and bank regulators consider risk management as the core pillar for efficient bank management. This study aimed to assess the impact of risk management on financial performance of all nine commercial banks operating in Afghanistan. The core objectives of the study were to established the effect of liquidity risk on financial performance of commercial banks in Afghanistan, to determine the effect of capital adequacy ratio on financial performance of commercial banks in Afghanistan and to find out the impact of operational efficiency on financial performance of selected commercial banks in Afghanistan as well as to assess the effect of bank size as controlled variable on financial performance of commercial banks in Afghanistan. Secondary data was collected from quarterly reports and financial statements of these banks 2016-2021. Descriptive and inferential statistics mainly correlation and regression techniques were applied using E-views econometrics software. After data analysis, the study found that there exists positive association between liquidity risk management and financial performance of selected commercial banks of Afghanistan. The study also asserted positive correlation between capital adequacy and financial performance of commercial banks in Afghanistan. Moreover, the study also found significant positive relationship between operational efficiency and financial performance of commercial banks in Afghanistan following by the positive statistically significant correlation between size of the banks and financial performance respectively. The panel regression of fixed effect analysis indicated that all independent variables positively predicts the dependent variable financial performance whereas control variable “size of the bank” exert greatest impact on the financial performance of selected commercial banks in Afghanistan. Hence, possible important suggestions and recommendations are provided for better control and management of future possible risks in this regard.
Keywords: Risk Management, Financial Performance, Liquidity Risk, Operational Efficiency, Bank Size, Commercial Banks, Afghanistan.
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For articles published under a Creative Commons CC BY 4.0 license, any part of the article may be reused for any purpose, including commercial use, provided that the original MSIP article is clearly cited.
