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In secondary schools in Kenya, this study used Embu County as its study context to investigate the relationship between fraud investigation and fraud mitigation. In order to collect quantitative data for the study, a closed questionnaire was used, and the respondents’ level of agreement with the constructs was gauged using a Likert scale of one to five. The gathered information was examined with SPSS and displayed in a table. The findings showed a mean response of 3.24 out of 5.00, which indicated a high degree of confidence that the majority of schools maintained a fraud risk assessment record. The majority of schools also undertook proactive audits in advance to stop fraudulent activity, with a mean response of 3.57 out of 5.00. The study also demonstrated that, when fraud investigation was maintained constant, fraud mitigation was explained by 3.665, with an increase in fraud investigation leading to a 0.029-unit drop in fraud mitigation. Overall, the results indicate that fraud investigation is essential for reducing fraud in secondary schools and that proactive audits and risk assessments for fraud should be given top priority in schools.

Keywords: Fraud Investigation, Fraud Mitigation, Public Secondary Schools

This study assessed how Activity Base Costing (ABC) was used in a few Kaduna State mattress and foam manufacturing companies. Because overhead is not factored into product units, traditional costing methods do not provide correct cost information, which has had an impact on many manufacturing enterprises, particularly Nigerian foam and mattress producers. The sample of 80 respondents was selected from the cost and management accountants, research and development departments, marketing divisions, and sales and distribution divisions of the selected foam and mattress businesses in Kaduna State using only primary data. All 80 questionnaires were completed and sent. Ordinary least squares (OLS) regression analysis, tables, and percentages were used to analyse the data and assess the hypotheses. The results of the study show a strong and positive association between the adoption of ABC, the implementation challenges, and the degree of benefit achieved, but a negligible and adverse relationship between the categories of staff involvement. The inquiry came to the conclusion that, in relation to the difficulties and problems experienced, the benefits of adopting ABC surpassed the costs. As a result, the study recommended, among other things, that seminars, conferences, and workshops be held for all types of people interested in the adoption of ABC.

Keyword: Activity Based Costing, Level of personnel involvement, Foam and mattress companies

In contemporary discussions on environmental management and sustainability, there is a growing consensus that a substantial portion of environmental damage and climate change can be attributed to economic activities. To address these concerns, regulatory frameworks have been implemented to minimize the adverse effects of these activities. Nevertheless, there is now a continuing dispute and a deficiency in a thorough comprehension regarding the rationale behind corporations’ decision to include their environmental practices and impacts in their annual reports. This study examines how corporate governance frameworks influence the relationship between firm internal characteristics and environmental disclosure in Tanzania’s extractive industry. Drawing from institutional theory, the research used content analysis and panel data from annual reports from 18 companies, spanning the years 2004 to 2018. The study classifies its variables into two primary categories: the first category comprises firm internal characteristics (such as age, size, profitability, kind, structure of ownership, and structure of capital of the organization) that directly impact environmental disclosure. The second group examines corporate governance structures, such as the board’s independence, size, gender diversity among board members, and board committees, as factors that reduce or enhance the impacts. The research findings are important because they show that gender diversity has a moderating effect on the relationship between business size and environmental disclosure. Conversely, the autonomy of the board diminishes the correlation between the company’s dimensions, longevity, ownership composition, financial framework, and nature, as well as its disclosure of environmental information. Moreover, the size of the board has a moderating effect on the relationship between a company’s performance and its capital structure. Furthermore, the committees of the board exert a substantial influence on the relationship between the company’s nature, its financial structure, and its communication of environmental data. These findings highlight the importance of promoting greater gender diversity within corporate boards and ensuring active involvement, especially in audit committees. Ultimately, the study encourages managers, company leadership, and boards to proactively engage in environmental protection, sustainable practices, and transparent reporting of their environmental activities. By doing so, they can contribute to the broader goals of environmental conservation and accountability in the business world.

The integrated financial management system has been shown to reduce occurrences of fraud in the public sector by closing gaps in government financial management by monitoring and detecting fraud. The study looked at how integrated management information systems affected fraud monitoring and detection in the Nigerian public sector. A survey design was used. Government employees in the chosen agencies were given 137 questionnaires; 133 of them were returned. Both descriptive and inferential (multiple regression) methods were used to analyze the data. Integrated financial management information has a significant impact on fraud detection in the Nigerian public sector, according to the findings. Information from integrated financial management has a significant impact on Nigeria’s public sector’s ability to monitor fraud. The integrated financial management information system can monitor and detect fraud, according to the study’s findings, and it is recommended that the federal government’s GIFMIS officers make sure the system is upgraded to include new capabilities. Instances of fraud should not be kept secret; instead, they should be made known, and those responsible should be held accountable.

Keywords: IFMIS, Fraud Monitoring, Fraud Detection, Financial Management, Public Sector.