Strategic Accounting Issues in Global Accounting (SAIGA) Research Group
1.0 GROUP MEMBERS
Dr S. E. Emengini: Department of Accountancy , UNEC (Team Leader)
Phone no: 08067101560
Prof (Mrs) Modum U. (Department of Accountancy UNEC)
Dr. Ugwoke, R. O. (Department of Accountancy UNEC)
Dr Ofoegbu, G. N. (Department of Accountancy UNEC)
Mr. Kodjo S. N (Department of Accountancy UNEC)
Mrs Ezuwore, C. N. (Department of Accountancy UNE)
Dr. Onyeanu, E. (Department of Accountancy UNEC)
Mrs Nwokeoji Nnenna (Department of Accountancy, UNEC)
Mr. Odoh, L. (Department of Accountancy UNEC)
Mrs. Okoye A. (Department of Accountancy UNEC)
Mr Akwu, David O (Department of Accountancy UNEC)
Mr. Ozor D. (Department of Accountancy UNEC)
Accounting is the lifeblood of every business entity whether small or big. And without high quality accounting functions, this lifeblood becomes strained out and the business withers. Accounting functions are now becoming more dynamic than ever hence accountants have redefined their activities from primarily information processors to strategic business advisors. Thus, the traditional accounting function is fast moving away from number crunchers to business and financial strategists, from cost oriented scorekeeper to market oriented business corroborator. Hitherto, traditional accounting compliance work of bookkeeping, taxation and auditing have persisted in their importance to the accounting profession but technology, globalization and new business environments create new opportunities and challenges to the accountants. Consequently, this calls for the need for diversity in the profession. This new emphasis on strategic input in accounting has made it more relevant than ever for accountants to have a deep working knowledge of technology, leadership ability, an understanding of the broad business environment and professional competencies.
3.0 Statement of Intent
The dynamic changes in the economic and business environment in this 21st century suggest that existence of physical goods and services are not adequate to guarantee success in business but the quality of intellectual capital and the ability to manage the knowledge. If knowledge is the commodity for the future, then strategic accounting is highly desired, for instance, the recent corporate accounting scandals such as in the case of Enron, WorldCom, Parmalat, Cadbury Nig Plc and other worldwide accounting scandals which have severely damaged public perceptions about the accounting function or the accountant’s call for better tactical accounting policies and strategies. Most of these scandals were traced to weak corporate governance and lack of socially responsible professional accountants.
4.0 RESEARCH FOCUS
This study will concern itself with issues relating to strategic accounting in the developing economies of the African states. The strategic accounting issues concerned in this study include Corporate Governance and International audit assurance, International corporate social Responsibility, Ethics related issues in Accounting reports/Auditing , International Tax related issues and influence of culture on strategic Accounting.
5.0 Profile of Research Group Members
(A) Professor (Mrs.) Uche Modum FNCS, FCPN, FABI, FIBC, CFE
Uche Modum is a Professor of Accounting and Management Information System in the University of Nigeria Enugu Campus since 1995. A member of American College of Forensic Examiners Institute, USA; a Certified Fraud Examiner and Member, Association of Certified Fraud Examiners, USA; and Member, National Association of Accountants, USA. She has spent over four decades in the business of molding and producing high caliber and ethical man power in Nigeria through mentoring, supervising and teaching. She has held numerous administrative positions in and outside the University of Nigeria Nsukka. She was Head of the Department for several years; Dean of the Faculty of Business Administration for two terms, and Director of Information and Communication Technology Centre among numerous other committee Chairmanships. She served as a pioneer member of the Independent Corrupt Practices Commission (ICPC) Abuja Nigeria. Professor Modum consults for business organizations and governmental agencies globally. She was a United Nations Development Programme Facilitator (1997). She has published over 30 journal articles and several books and attended several conferences and workshops both locally and internationally. She is a recipient of Distinguished Service to Human Kind Award, (2007) and was inducted into the Nigerian Women Hall of Fame as the 1st Female Accounting and Management Information System Professor in Nigeria by the National Centre for Women Development, Abuja. She was also nominated for Induction into the American Hall of Fame by American Biographic Institute USA. Her major research interests are in the areas of Sustainability Accounting, Environmental Reporting, Accounting Ethics and Forensic Accounting.
(B) Dr Robinson Onuora Ugwoke CNA, MIMC, FICA, FIIA, PhD.
Dr. Robinson Onuora Ugwoke is a Certified National Accountant, Management Consultant and Member Institute of Management Consultants, Fellow Institute of Corporate Administrators and Fellow Institute of Industrial Administrators. He is a Senior Lecturer in Accounting and Former Head, Department of Accountancy, University of Nigeria, Enugu Campus. He did his PhD in Banking and Finance specializing in Taxation and Foreign Direct Investment. He has authored several books in Accounting one of which is “Public Sector Accounting: The Nigerian Perspective”. He has written over thirty scholarly articles in impact factor rated national and international journals. He has more than two decades experience in mentoring, supervising and teaching undergraduate and graduate students in Public Sector Accounting, Oil and Gas Accounting, Taxation, and Investment et cetera. Dr. Ugwoke has attended several conferences and workshops locally and internationally. He consults widely for private and public sector organizations including the National Planning Commission and the United Nations Development Programmme. He seats on the Board of SenPack Africa Ltd Johannesburg and Real Consulting Associates Lagos. Dr. Ugwoke’s major current research interests are in the areas of Sustainability Accounting, Environmental Reporting, Corporate Social Responsibility Accounting, Oil/Gas Accounting, Public Sector and Taxation and Foreign Direct Investment. He is actively involved in community service at the town, state and church levels. He is happily married to Obioma and blessed with children.
(c ) Dr (Mrs) Ofoegbu, Grace N, FCA, FIIA, CITN, (PhD).
Dr. Grace Ofoegbu is a Senior Lecturer in the Department of Accountancy, University of Nigeria, Enugu Campus. She is the current head of the Department of Accountanct, UNEC. She obtained her secondary education at Girls’ Trade Centre Aba and graduated in 1975. She had her first degree in Accountancy Education at University of Nigeria, Nsukka and holds double Masters Degrees in Accountancy from both the University of Nigeria Nsukka (UNN) in 1990, and the Enugu State University of Science and Technology (ESUT) Enugu in 2000. She obtained her Doctorate degree from Nnamdi Azikiwe University (NAU), Anambra State in 2011. She qualified as a Chartered Accountant in 1999, and became a Fellow of the Institute of Chartered Accountants of Nigeria (ICAN) in 2013. She is an active member of Enugu & District Society of the Institute. Dr (Mrs.) Ofoegbu, Grace N. is a Fellow of Chartered Institute of Taxation of Nigeria (CITN), a Fellow of the Institute of Industrial Administration of Nigeria (IIAN). She joined the Department of Accountancy of the University of Nigeria, Enugu Campus in 1993. Dr (Mrs) Ofoegbu, Grace N. is a consultant and regular speaker at professional accounting and management workshops. She has attended many conferences and workshops and published widely in reputable journals. She has undergone training on accounting packages and International Financial Reporting Standards (IFRS) and obtained certificates on Pastel Evolution Package and International Financial Reporting Standards (IFRS) conducted by Dafinone Consulting and ICAN respectively. She is computer literate. She has considerable practical experience in Accounting, Taxation and Auditing having started her accounting career in 1991 with Oganmba, Onyemelukwe & Co; an Enugu based firm of Chartered Accountants where she trained as an Auditor.She is happily married with four children.
(D) Dr. Steve Emeka Emengini, CNA, NAA, NIIA, Ph.D
Dr. Steve, Emeka Emengini is a Senior Lecturer in the department of Accountancy, University of Nigeria, Enugu Campus. He is a qualified member of Association of National Accountants of Nigeria (ANAN), Member Nigerian Accounting Association, member of Nigerian Institute of Industrial Administrators and a Professionally Registered Accountant with the Financial Reporting Council of Nigeria (FRC). He was formerly an Accountant with Anambra state public service from 1994- 1997. He holds Ph.D in Accounting with emphasis on Costing and Management. He has authored books in Cost Accounting, Financial Accounting and International Accounting. He is an International Online Editor with some International Journals. He has published widely in impact factor rated local and international Journals most of which are visible online. He is still an international conference enthusiast but has attended many national conferences and workshops and most recently a workshop on ‘Training the Trainer’ on IFRS for SMEs organized by IASB, ABWA and FRCN in Lagos. He has served in different committees in the department of Accountancy and Business Faculty of UNEC and currently the chairman of faculty Examinations and Timetable Committee. He has about seventeen years experience in mentoring, supervising and teaching of undergraduate and Postgraduate students in Cost Accounting, Auditing and Investigation, Management accounting, Environmental accounting, International Accounting et cetera. His research interests are in the areas of Auditing and Corporate Governance, Forensic Accounting, Tax planning and audit, Sales audit, International Accounting and Corporate Social Responsibility Accounting. He is happily married to Ugochi and blessed with four children.
(E) Dr. Edith Ogoegbunam Onyeanu MNIM, PhD
Dr. Edith Ogoegbunam Onyeanu is a lecturer in the department of Accountancy University of Nigeria Enugu Campus; she is a PhD holder in Accounting, currently teaching courses in both graduate and undergraduate levels. Dr. Onyeanu belongs to many associations including Nigerian Institute of Management (NIM) and The Institute of Corporate Administration of Nigeria. She has attended many conferences and training in Accounting and other related courses and has written over twenty scholarly articles in impact factor rated national and international journals. She has more than one decade experience in mentoring, supervising and teaching students. She has at different times taught Cost and Management Accounting, Public Sector Accounting, International Accounting and Financial Accounting. Her current research interests are: Sustainability Accounting, Environmental Reporting, Forensic Accounting and Oil and Gas Accounting.
(G) Charity N. Ezuwore-Obodoekwe
Mrs. Charity N. Ezuwore-Obodoekwe is a Lecturer in the Department of Accountancy University of Nigeria Enugu Campus. She is quite experienced in teaching and supervising at both the undergraduate and graduate levels in the University. She is very good in the use of Sage Accounting Packages. She has at different times taught courses like Financial Accounting, Cost and Management Accounting, Taxation Laws and Accounts, Management Information System etc. She spent a stint at the London College of Business Management and Information Technology as a part-time lecturer from 2008 to 2009. She belongs to several professional associations including the Association of Business Executives (ABE) London and the Chartered Institute of Cost and Management Accountants of Nigeria (CICMAN). She is actively involved in research activities and has authored a book and many journal articles already published in reputable journals. She has attended many conferences and her research interests include Sustainability accounting, Cost and Management Accounting, Oil and Gas Accounting among others.
(F) Longinus Chukwudi Odoh
Longinus Odoh is a lecturer with the Department of Accountancy, University of Nigeria Nsukka and holds a Masters Degree in Accountancy from the same University. He is currently doing a Doctorate degree programme in Accountancy in the same department. He started his teaching career with the University in 2006. He teaches courses in core accounting areas such as Principles of Accounting, Management Information System, Auditing and Investigation and Quantitative Techniques across undergraduate and graduate levels. He is a member of many professional associations and has contributed articles and book chapters in reputable journals and books respectively. Longinus is the sole author of the Quantitative Techniques in Management Accounting for Business Decisions. His major research interests are Application of Quantitative analysis for profitable investment decisions, Environmental Reporting and Sustainability Accounting. He is a Christian and happily married with children.
(G) Kodjo S.N
Mr. Kodjo, Solomon N is Lecturer in the Department of Accountancy, University of Nigeria, Enugu Campus. He formerly Worked as a Management Trainee with the Standard Charted Bank of Ghana, and then as Assistant Manager with the Agricultural Development Bank, Ghana. He went back to teaching (for which he was originally trained for as a professional) and have since taught at all the levels. When he arrived Nigeria, he joined the University of Nigeria and have taught all levels of undergraduate courses in Accounting and many in Finance. At the post-graduate, he has taught Management Accounting, Taxation, Auditing and Financial Accounting. He is a Fellow of the Inst. of Corporate Administrators, He has a number of publications to his credit, is computer and ICT compliant. He is happily married with children.
(H) Mrs. Okoye Amara, M.Sc.
Mrs. Okoye Amara holds the post of Lecturer II in the Department of Accountancy, UNEC. She holds an M.Sc. Degree in Accounting and currently a Ph.D student in Accountancy Department of this University. Her research interests are in Oil and Gas accounting, Environmental accounting, Taxation and forensic accounting. She is happily married with children.
(I) Akwu, Onyekachi David, ICAN, M.Sc.
Mr. Akwu holds a Bachelor of Science (B.Sc) degree and a Masters degree in Accountancy, an Associate member of the Institute of Chartered Accountants of Nigeria (ICAN). He presently lectures in the Department of Accountancy at the University of Nigeria (Enugu Campus); a knowledgeable, dedicated young researcher, with research interest in Accounting and Finance. David is a prospective candidate for Ph.D.
(J) David Chidi Ozor
David Chidi Ozor is a Graduate Assistant in the Department of Accountancy University of Nigeria Enugu Campus. He holds a B.Sc. in Accountancy and an MBA in Management of this University and he is already concluding his Master of Science Degree in Accountancy of this University. He has assisted greatly in several researches done in the Department and in Climatic Change Adaptation Researches conducted in Nigeria by a Nairobi based Research Institute – The African Technology Policy Studies Network (ATPS) Nairobi, Kenya. He is highly creative in administering questionnaire and adapt in analysis of data collected from the field using modern computer based packages. He has a lot of energy and drive and he is interested, focused and actively involved in researches in the areas of Environmental Accounting, Carbon Emission and Social Responsibility Accounting, Auditing and Oil and Gas Accounting among others.