Multinational Research Society Publisher

MRS Journal of Accounting and Business Management

Issue-2(February), Volume-3 2026

1. FORENSIC ACCOUNTING RELEVANCE IN DETECTION AND PREVENTION OF PUBLIC SE...
7

Ukeni, Mgbechikwre Victoria* ,...
Department of Accounting, Faculty of Management Sciences, University of Port Harcourt, Port Harcourt
1-14
https://doi.org/10.5281/zenodo.18458568

Fraud has remained a perennial problem that adversely affect economic growth in Nigeria. Nigeria has not fared well on the fraud and corruption index published by transparency international. Of concern is the upsurge in fraud cases especially in the public sector despite the setting up of regulatory agencies to tackle the anomaly. Globally, there is change in strategy for fraud investigations due to the inadequacies of traditional auditing methods towards the deployment of forensic accounting tools. Nigeria however has not been an exception. The efficacy of forensic accounting tools deployed in Nigeria in the fight against fraud is debatable. This study therefore has the goal to examine the effect of forensic accounting tools in detection and prevention of public sector frauds in Nigeria in the long run for the period 1999 to 2024 using primary and secondary data. The study used Hausman test for selection of model and multiple regression for determination of relationship. Various diagnostic tests were carried out to ensure reliability of results. The autoregressive distributed lag was used to determine short run and long run impacts of forensic accounting tools on public sector fraud. Findings revealed no significant effect of Investigative accounting, Data Mining and Litigation support in detecting public sector frauds in Nigeria. Although the short run effects were significant and negative, the long run effects were insignificant. However, Litigation support has no significant effect on both public sector Frauds in Nigeria signalling the ineffectiveness of the judiciary in giving relevant support to the agencies saddled with the responsibility to detect and prevent frauds. The long run effects of Forensic accounting on Frauds in Nigeria were found to be generally different from the short run effects. Based on failure of forensic accounting to produce impacts on public sector frauds the study recommends that Forensic accounting tools that focuses specifically on public sector frauds needs to be boosted in Nigeria. The study has demonstrated that forensic accounting tools do not deliver long run effects on fraud reduction. Since Public sector frauds affect sustainable developments in Nigeria regulatory agencies in Nigeria should be equipped with necessary forensic accounting tools to help in detection and prevention of frauds in Nigeria. There is also increased need for the public sector to strengthen internal controls and internal audit by exposing employees to necessary forensic accounting tools and employment of forensic accounting experts. Additionally, frauds is a direct reflection of societal values. Therefore, there is urgent need for re-orientation and the necessity for implementation of criminal laws to act as a deterrent to perpetrators.

2. CHILDREN’S BUYING BEHAVIOUR IN ONLINE SHOPPING: A LITERATURE REVIEW OF...
2

Megha Prajapat* , Dr. Mehal Pa...
Research Scholar B.K. School of Professional and Management Studies, Gujarat University
15-18
https://doi.org/10.5281/zenodo.18476952

Children are becoming increasingly aware of online shopping. With the growing shift of the population toward digital media, children have emerged as an important segment of consumers. In India, Flipkart and Amazon are the most commonly used online shopping platforms, covering all types of consumers, including children. The present study aims to examine the market position of Flipkart and Amazon with reference to children’s buying behaviour study is based on secondary data collected from academic journals, research papers, books, and credible online sources. The findings of the study suggest that the strong market positioning of Flipkart and Amazon, along with multiple influencing factors, collectively shape children’s online buying behavior on these platforms. The study concludes that the dominant market presence of Flipkart and Amazon, combined with various cultural, social, personal, and situational factors, significantly affects children’s online buying behavior. The research provides useful insights for parents, marketers, and future researchers, while also acknowledging the limitations associated with secondary data–based studies.

3. AN INVESTIGATION OF THE FACTORS INFLUENCING THE EFFECTIVE IMPLEMENTATI...
1

Dr. John Motsamai Modise*
Tshwane University of Technology
19-26
https://doi.org/10.5281/zenodo.18649395

Crime Prevention Through Environmental Design (CPTED) has become an important strategy for reducing crime and fear of crime in urban contexts by enhancing natural surveillance, territorial reinforcement, access control, and maintenance. Research in South African cities such as Gauteng and informal settlements like Inanda shows that environmental design interventions can influence safety perceptions, although implementation challenges remain around community involvement and coordination with government bodies. International evidence suggests that community engaged CPTED activities are associated with significant reductions in violent and firearm crime, illustrating the importance of multi stakeholder collaboration. This study uses a systematic literature review methodology to identify key factors that support or hinder effective CPTED implementation in South African urban areas, offering insights for policymakers, urban planners, and community stakeholders. Findings indicate that community engagement, contextualization to local conditions, resource allocation, policy frameworks, and ethical use of technology are critical determinants of CPTED success. This study highlights that the effective implementation of CPTED in South African urban areas depends on a holistic integration of community engagement, social cohesion, resource allocation, policy support, and ethical use of technology. Both South African and international evidence demonstrate that CPTED strategies can significantly reduce crime and enhance perceptions of safety when interventions are contextually adapted and collaboratively implemented. The findings provide critical insights for policymakers, urban planners, and community stakeholders, offering a roadmap for designing safer, more inclusive, and sustainable urban environments. By addressing systemic, social, and environmental factors, CPTED can serve as a transformative tool in shaping resilient and secure cities across South Africa.

4. Leadership, Ethics, and Public Trust: An Examination of the Role of th...
0

Dr. John Motsamai Modise*
Tshwane University of Technology
27-39
https://doi.org/10.5281/zenodo.18649462

The research aims to explore how the National Police Commissioner addresses the intricate issues of police in South Africa while maintaining ethical leadership, fostering public trust, and advocating for a more fair and equitable society. Primary Subjects leadership Styles and Methodologies, analyzing the leadership styles and methodologies utilized by the National Police Commissioner, encompassing transformational, transactional, and servant leadership. Ethical Considerations: Examining the ethical difficulties encountered by the National Police Commissioner and investigating their resolution within the framework of South African police. Community interactions and Public Trust: Examining methodologies for establishing and sustaining public trust, resolving community issues, and promoting favorable police-community interactions. obstacles and Constraints: Analyzing the primary obstacles encountered by the National Police Commissioner, encompassing resource limitations, political intervention, and the legacy of apartheid. Evaluation of Policing Outcomes: Analyzing the influence of the National Police Commissioner's leadership on critical policing outcomes, including crime rates, public safety, and police credibility. Essential Arguments: Effective police in South Africa needs robust, ethical, and imaginative leadership from the National Police Commissioner. Establishing trust and cultivating healthy community relations are essential for efficient law enforcement and public safety. Confronting the legacy of apartheid and advancing social justice within the SAPS are crucial for establishing a more equal and just society. The National Police Commissioner must address intricate difficulties, such as resource limitations, political meddling, and changing crime patterns. Ethical leadership, openness, and accountability are vital for sustaining public trust and affirming the validity of the SAPS. Methodological approach, this research will utilize a systematic literature review methodology. Academic literature, government papers, policy documents, and media stories will be rigorously located, assessed, and analyzed to integrate current information on policing leadership, ethical issues, community relations, and the problems encountered by the SAPS. Importance/Consequences, the results of this study hold considerable implications for enhancing police performance developing ways to improve police efficacy, leadership cultivation, and organizational efficiency within the SAPS. Enhancing public trust: Offering ideas for establishing and sustaining public confidence in the SAPS. Advancing ethical policing directing the formulation of ethical standards and training initiatives for law enforcement personnel. Guiding policy formulation, offering evidence-based suggestions to policymakers and lawmakers regarding policing changes. Advancing academic knowledge. Augmenting the comprehension of policing leadership and its influence on public safety within the South African environment. This study will appeal to academics, researchers, politicians, law enforcement practitioners, civil society groups, and others interested in enhancing policing in South Africa. Conclusion. This study will yield significant insights into the pivotal role of the National Police Commissioner in influencing the future of police in South Africa. This research will enhance the understanding of the leadership challenges, ethical considerations, and community relations issues encountered by the National Police Commissioner, thereby elucidating the factors that foster effective and legitimate policing in a complex environment. This abstract offers a succinct summary of the study, encompassing its objectives, principal themes, core arguments, methodology, importance, target audience, and conclusion.

5. An Assessment of the Political Environment of Trade Unions in Kenya: I...
6

Nyongesa, Godfrey, PhD* , Boit...
University of Eldoret
40-46
https://doi.org/10.5281/zenodo.18753283

Trade unions are independent workers organizations recognized by the Kenyan constitution to advance the interests of the workers. This recognition empowers them to work within the confines of the law to ensure workers enjoy fundamental labour rights and freedoms and accompanying employment benefits such as higher wages, job security, and likeable working environs, improvement of their lot, improved welfares and the right to partake freely into workplace matters. To achieve these goals, trade unions require a conducive political as well as socio-economic environment devoid of any hindrances. This paper therefore, examines the political environment that trade unions have operated in, and continue to operate in the country from the periods before independence, after independence and also after the proclamation of the current constitution in 2010. It assesses also the role of politics in the management of the unions in the country. Over the years, considerable developments have been made towards the progression of trade unions in Kenya. This is evident in the increased number of trade unions in the country, workers awareness to their labour rights as well as the increased democratic space. These developments notwithstanding, we recommend that government creates a favourable political environment for trade unions, desist from interference and infiltrating trade unions, adheres to the rule of law, create law enforcement mechanisms for labour laws and equally union leadership to stop any dalliance with politicians. Indeed government functionaries have interfered, infiltrated and politicised trade union activities. This has hampered what would otherwise be a cordial and well managed sector. The government has a duty to ensure that there is a good operating environment for the trade unions devoid of any political maneuvers for them to be able to execute their mandate well as expected by the workers. It must also view trade unions as key partners in labour relation matters and not adversaries. Based on this, we conclude that, the political environment under which the unions are operating is still not conducive enough as it should be for the trade unions to fully flourish.

6. Financial Sustainability & Strategic Governance in Women-led Farmer Pr...
2

Vinamra Dhakad*, Mayank Soni,...
Indian Institute of Management Visakhapatnam
47-48
https://doi.org/10.5281/zenodo.18741049

Farmer Producer Organizations (FPOs) have emerged as a critical institutional mechanism to enhance the income and bargaining power of small and marginal farmers in emerging economies. However, many FPOs face challenges related to financial sustainability, governance, and strategic management. This study examines the financial performance, governance structure, and operational sustainability of a women-led FPO—Tappal Samriddhi Mahila Kisan Producer Company Limited—in Aligarh district of Uttar Pradesh, India. Using financial statement analysis, bank transaction analysis, and stakeholder interviews, the study identifies significant gaps in working capital management, cost efficiency, governance capacity, and strategic prioritization. The FPO has strong liquidity and equity structure, aspirational and resilient women leadership, and robust technical support from Transforming Rural India Foundation. Currently, the FPO faces operational losses due to weak cost controls and lack of strategic focus. The findings highlight the importance of structured financial governance, business prioritization, and institutional capacity building for sustainable growth of FPOs. The study contributes to management literature by providing empirical insights into internal governance and financial sustainability challenges in grassroots agricultural enterprises led by women farmers in emerging markets.





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