ANSU Journal of Arts And Social Sciences

Internal control systems, financial accountability, and organizational performance in public sector organizations

Umar Umar Abdullahi — 2026-05-18

This study investigated the relationship between internal control systems (ICS), financial accountability, and organizational performance in public sector organizations. Despite the adoption of internal controls in many government institutions, challenges such as weak accountability, financial mismanagement, and suboptimal service delivery persist. Using a quantitative survey design, data were collected from 150 staff members involved in financial management and auditing functions in selected public organizations. The study employed descriptive statistics and multiple regression analysis to test the hypothesized relationships. Findings reveal that internal control systems significantly enhance financial accountability, and financial accountability, in turn, has a strong positive effect on organizational performance. Furthermore, internal control systems directly influence organizational performance while also exerting an indirect effect through financial accountability, highlighting its mediating role. The study concludes that effective internal control mechanisms and robust financial accountability frameworks are critical for achieving efficiency, transparency, and service delivery in the public sector. Based on these findings, recommendations include strengthening internal control practices, enhancing accountability measures, building staff capacity, and integrating accountability indicators into performance evaluation. The study contributes to public sector governance literature by empirically demonstrating the linkages between controls, accountability, and performance, offering insights for policymakers, auditors, and public managers seeking to improve organizational outcomes.

Implications of Sino-African economic relations and France's declining economic hold in Africa

Uchechukwu Ndubuisi — 2026-05-18

The declining influence of France in Africa and the expansion of diplomatic ties with global political and economic powers, such as China, highlight the changing landscape of economic engagement in Africa. The study adopted Marxist political economy as a theoretical framework and used a secondary data analysis method to examine whether Sino-African economic relations have a significant impact on Africa’s economic development in relation to France's declining economic hold on Africa. The findings reveal that the deepening Sino-African relationship offers a strategic opportunity for Africa to achieve sustainable economic development through structured and mutually beneficial economic cooperation with China. France's declining hold on Africa’s economy also has socioeconomic implications for both France and Africa. The study concludes that the Sino-African relationship presents opportunities for economic growth and infrastructure development for African economies, as well as for China’s economic prosperity.

Monetary policy and manufacturing sector performance in Nigeria

Chidinma Vivian Ilozor — 2026-05-18

Most studies on Nigeria’s manufacturing sector rely mainly on its contribution to GDP, which does not fully capture its economic complexity. A more comprehensive approach requires indicators such as manufacturing value added, exports, and employment, which reflect productivity, competitiveness, and job creation respectively. In addition, previous studies often examine monetary policy using limited instruments, thereby overlooking broader transmission channels. This study therefore investigated the impact of monetary policy on Nigeria’s manufacturing sector over the period 1981–2024, using a broader set of indicators including the monetary policy rate, exchange rate, inflation rate, and monetary base. The study examined the effects of monetary policy on manufacturing value added, manufacturing exports, and manufacturing employment using the Fully Modified Ordinary Least Squares (FMOLS) technique. The results show that inflation, the monetary policy rate, and the exchange rate have significant negative effects on manufacturing value added, while the monetary base is negative but insignificant. For manufacturing exports, inflation and the monetary policy rate have significant negative effects, the exchange rate has a positive effect, and the monetary base remains insignificant. Similarly, for manufacturing employment, inflation, the monetary policy rate, and exchange rate have significant adverse effects, while the monetary base is negative and insignificant. Overall, the findings indicate that tight and unstable monetary conditions hinder manufacturing performance in Nigeria. The study recommends a more stable and supportive monetary policy framework to strengthen industrial growth and economic diversification.

The veterinary history of cattle destocking policy in Kwimba District, Sukumaland, Tanganyika, 1920s to 1950s

Victor Itule — 2026-05-18

The implementation of destocking policy as one of the British colonial veterinary interventions in Kwimba district resulted from British economic desire to maximize production and supply of livestock raw materials in the territory to meet imperial needs. Studies on colonial veterinary interventions in Africa have focused on non-policy veterinary measures such as dipping, laboratory investigation of livestock diseases, tryapanocides, construction of cordons, veterinary drugs, and veterinary vaccines. These studies have paid less attention on the role of veterinary policies such as destocking in the management of diseases and maintenance of livestock health. Using primary and secondary sources, this study demonstrated that the implementation of destocking policy was an important aspect of British colonial veterinary interventions in controlling diseases and maintenance of livestock health in Kwimba district between the 1920s and the 1950s though the local people never accepted the policy. The local people protested the policy through evasion using various means at their disposal while British colonial government adapted stringent measures to deal with recalcitrant stock owners. This contradiction became instrumental in the political struggles of the 1950s. The paper contributes knowledge on the role of veterinary policies in controlling livestock diseases in colonial Africa.

Imports, structural reforms, and economic growth in Nigeria: A long-run analysis using FMOLS

Sunday Virtus Agu — 2026-05-18

This study examined the long-run impact of imports on economic growth in Nigeria from 1981 to 2023 using the Fully Modified Ordinary Least Squares (FMOLS) technique. Preliminary tests, using Augmented Dickey-Fuller unit root test indicated that the variables were stationary at first difference (I(1)), while the Johansen test analysis showed evidence of cointegration. The technique of Fully Modified OLS was used to estimate the parameters of the model. Findings show that imports have a positive and statistically significant effect on economic growth in Nigeria. This suggests that productive imports such as machinery, capital goods, and industrial inputs contribute meaningfully to domestic production, industrial expansion, and technological progress. The results also reveal that structural reforms introduced under the Structural Adjustment Program (SAP) strengthened the positive role of imports in the economy. However, exchange rate instability significantly constrained growth by raising import costs and weakening industrial competitiveness. Domestic investment and inflation were found to have no significant long-run effect on growth. Diagnostic tests confirmed the model’s stability and reliability. Based on the findings, the study recommends that productive imports can support sustainable economic growth when supported by stable macroeconomic policies, effective exchange rate management, and strong industrial development strategies.

Christian missionary impact on Ghana’s socio-economic development in the post-colonial era

Adam Konadu — 2026-05-18

This paper critically examined the socio-economic impact of Christian missionary activity in post-colonial Ghana, emphasizing its complex and ambivalent legacy. Moving beyond simplistic narratives, it highlights how missionary institutions—schools, hospitals, agricultural initiatives, and welfare systems—contributed significantly to development. Using an interdisciplinary qualitative approach, the study draws on historical scholarship, development theory, and postcolonial critique to assess both contributions and consequences. Findings show that missionary efforts enhanced human capital through education, expanded healthcare access in underserved areas, and supported rural economic transformation, particularly through cocoa production. However, these gains were intertwined with cultural restructuring and structural dependency. Missionary education often privileged Western knowledge systems, while development initiatives depended heavily on external funding and networks. The study concludes that missionary influence is neither wholly beneficial nor detrimental but represents a dynamic process shaped by African agency, adaptation, and resistance, offering a balanced perspective on religion and development debates.

Non-oil exports and industrial sector growth in Nigeria: A disaggregated econometric approach

Sunday Virtus Agu — 2026-05-18

This study empirically evaluated the nexus between non-oil exports and industrial sector growth in Nigeria from 1981 to 2023. The chosen secondary time series data were extracted from the Central Bank of Nigeria Statistical Bulletin, and World Bank Database, 2023 publications. Aggregate industrial sector output was specified as a function of manufacturing export, agricultural export, mining and quarrying export, services export, electricity export, official exchange rate and trade openness. The study adopted Augmented Dickey-Fuller Breakpoint tests to check for maximum order of integration of the variables used, and all the variables were between zero I(0) and one I(1). The Bounds test for cointegration analysis showed evidence of long run relationship among the variables. Findings from the ARDL approach revealed that manufacturing export, mining and quarrying export and services export exhibit a significant positive relationship with aggregate industrial sector outputs in Nigeria (P(t)= 0.0034, 0.0003, & 0.0001<0.05) in the long run, whereas agricultural export exhibits a significant negative relationship with aggregate industrial sector outputs in the long run. Electricity export and official exchange rate exhibit an insignificant positive relationship with aggregate industrial sector outputs. Trade openness was shown to exhibit an insignificant negative relationship with aggregate industrial sector outputs in Nigeria. The Granger causality result showed AGRIC and M&Q to exhibit a significant unidirectional causal relationship running from AGRIC to INDQ, and from INDQ to M&Q between agricultural export and aggregate industrial sector output, and mining and quarrying and aggregate industrial sector output. Based on this, the study suggests among others, that it is imperative for the government implement a strategic security capable of quelling the traumatic experiences orchestrated by farmers-herders clashes and duly monitored pecuniary and non-pecuniary packages for the improvement of farmers’ efforts towards boosting agricultural productivity in the country, and by extension, the manufacturing sector performance.

Effect of computerized accounting systems on the financial performance of agribusiness technological firms in the Northwest Region of Cameroon

Eyong Ako — 2026-05-25

The digitization of financial management has become a critical determinant of survival and growth for small and medium-sized enterprises (Agribusiness Technological Firms) in emerging economies. This study investigated the impact of Computerized Accounting Systems (CAS) on the financial performance of agribusiness technological firms in the Northwest Region of Cameroon. Specifically, the research decomposes CAS into three functional components: Data Processing, Data Storage, and Data Retrieval, to isolate their individual contributions to financial outcomes. Utilizing a quantitative approach with a sample of 87 agribusiness firms, the study employs descriptive statistics, correlation analysis, and multiple regression modeling. The results indicate that while Data Processing, Storage, and Retrieval are all positively correlated with financial performance, only Data Storage and Data Retrieval exhibit statistically significant predictive power in the regression model. The model explains approximately 29.2% of the variance in financial performance. These findings suggest that for agribusinesses, the value of accounting technology lies not merely in the digitization of entry (processing) but in the capacity to securely store and efficiently retrieve actionable financial intelligence.

The effect of communication patterns on the organisational performance of agribusiness technological firms in the Northwest Region of Cameroon

Eyong Ako — 2026-05-25

This study investigated the effects of communication patterns on the organisational performance of Agribusiness Technological firms in the Northwest Region of Cameroon, specifically within Bamenda. As the intersection of agriculture and technology becomes increasingly critical for regional development, understanding how information flows impact efficiency is vital. Communication patterns were analyzed across three specific dimensions: downward, upward, and horizontal communications. Three hypotheses were formulated and tested to ascertain the relationship between these directional flows and firm performance. Adopting a descriptive research design, the study aimed to summarize data trends and identify underlying structural patterns. Primary data was collected from a targeted population comprising managers, agronomists, field technicians, and administrative staff of randomly selected agribusiness firms. Using convenient sampling techniques, 52 questionnaires were validly returned from the fieldwork. Descriptive statistics and Ordinary Least Squares (OLS) regression were employed as estimation techniques for interpreting the findings, with data analysis conducted using SPSS version 23. The empirical findings revealed that downward and upward communication have both positive and statistically significant effects on organizational performance. Conversely, horizontal communication demonstrated a negative and insignificant effect on performance in this specific sector. The study concludes that the structure of communication patterns significantly determines the performance trajectories of agribusiness technological firms in Bamenda. Consequently, it is recommended that communication strategies within these firms prioritize vertical directionality to ensure adequate information flow regarding key change issues and technical protocols, minimizing the potential noise associated with unstructured lateral interactions.