1.

Title: The Influence of Mathematics Ability on Performance in Principles of Accounting

Abstract:
Although most accounting educators readily acknowledge that mathematical ability has a
significant impact on student performance in accounting courses, to date no statistical
research has appeared that numerically quantifies the effect. The present research
estimates the incremental effect of mathematics ability on student performance in
principles of accounting by means of regressing student performance in a principles
course on the student’s score on a 24-question mathematics pre-test, as well as on
other determinants of performance such as Grade Point Average. The overall effect of
math ability is estimated, and also the effect of math ability in specific areas of
mathematics such as proportions and percentages. It is found that while each one of the
math score variables is highly significant according to the standard t-statistic test, the
over all explanatory power of the regression equation, as measured by its R-squared, is
not increased very much in a numerical sense by the addition of any one of them to a
regression equation that already includes as an explanatory variable Grade Point
Average. This finding does not imply that mathematics is unimportant to student
performance in accounting, but rather that mathematics ability is so highly correlated
with other academic ability indicators that disentangling the effect of math ability from the
effect of other ability indicators is statistically problematic. Nevertheless, the pre-test
itself can be utilized to conveniently identify at-risk students in principles of accounting
courses, especially for those with measured low arithmetical and percentages and
proportions skills.
References:
Ballard, Charles L., and Marianne F. Johnson. “Basic Math Skills and Performance in an
Introductory Economics Class,” Journal of Economic Education 35(1): 3-23, Winter 2004.
Bouillon, Marvin L., B. Michael Doran, and Claire G. Smith. “Factors that Predict Success in
Principles of Accounting Classes,” Journal of Education for Business 66(1): 23-27, September-
October 1990.

2. Title: Institution’s title and shibboleth: a construct of grammatical relationship in advertising

plates
Abstract:
Institutions are known through the names-cum-titles shown on their signboards, internet
websites,letterheads, etc. However, it seems that such cultures could not satisfy the
yearning of most organizations. So, they further propagate their core values and traits by
constructing short linguistic bursts-cum-contents that can expatiate on what the
institutions really stand for and what the consumers situate to gain. This study has
explained selected institution’s shibboleths that serve as convincing phrases in order to
facilitate the audience’s patronage. The grammatical rank sequence is employed to
analyze the catchword. Nominal group and their complexes are observed as prioritized
structures deployed to influence consumers. The study shows that (i) institutions are
desperate in differentiating their products one from another through linguistic clichés; (ii)
it creates awareness for consumers to make a reliable product among the numerous
ones in the market; (iii) it indicates the level of language constructs and choices that
 advertisers can coin to sell their ideas to consumers; (iv) it reveals the value that
institutions place on words to influence consumers; (v) it enhances competitiveness that
will propel institutions to produce quality products; (vi) it boosts sales and market share;
and (vii) it could pave way for new firms to fashion their clichés in new grand styles,
having obtained the knowledge of some institutions’ shibboleths. Beside viewing
shibboleths as a mark of exalting consumers as kings; it compels linguists to investigate
the dynamisms in the lexemic constructs of advertising professionals.
References:
Anderson, S. (1988). Morphological theory. Linguistic theory foundation, 1, 146-191.
Ang, I. (1991). Desperately seeking the audience. London and New York: Routledge.
Awonusi, V. O. (2007). Good spoken English and national development:
Sociophonological in the service of man.
Akoka, Yaba: university of Lagos Press.
Barth, J. R., Caprio, G. Jr., & Nolle, D. E. (2004). Comparative International
Characteristics of Banking. Economic and Policy Analysis Working Paper. Retrieved on
April 12, 2015.

3. ANALYSIS OF PERFORMANCE FACTORS FOR ACCOUNTING AND FINANCE RELATED

BUSINESS COURSES IN A DISTANCE EDUCATION ENVIRONMENT
Abstract:
The objective of this study is to explore business courses performance factors with a
focus
on accounting and finance. Course score interrelations are assumed to represent
interpretable constructs of these factors. Factor analysis is proposed to identify the
constructs that explain the correlations. Factor analysis results identify three sub-groups
of business core courses. The first group is labeled as management-oriented courses.
Accounting, finance and economics courses are separated in two groups: the prior
courses group and the subsequent courses group. The clustering order of these three
groups was attributed to underlying performance factor similarities. Then, the groups are
compared by the pre-assessed ratings of course specific skills and knowledge. The
comparison suggests that course requirements for skills and knowledge were the latent
variables for the factor analysis. Moreover, multivariate regression analyses are
employed to reveal the required level of verbal and quantitative skills for the groups.
Management-oriented courses are differentiated from others with requiring verbal skills,
managerial skills and knowledge more. Introductory courses require quantitative and
analytical reasoning skills more than the subsequent courses in accounting, finance and
economics. Mathematics course score fails to be a suitable proxy of numerical
processing skills as an accounting course performance factor.
Reference:
Anstine, J., & Skidmore, M. (2005). A small sample study of traditional and online
courses with sample selection adjustment. The Journal of Economic Education, 107-
127.
Anzeh, A. B., & Abed, S. (2015). The extent of accounting ethics education for bachelor
students in Jordanian universities. Journal of Management Research, 7 (2), 121-143.
 Arbaugh, J. B. (2005). How much does “subject matter” matter? A study of disciplinary
effects in on-line MBA courses. Academy of Management Learning & Education, 4 (1),
57-73.

4. Title: Rationale for Students Preparation and Entrepreneurship Education in the Face of Global
Economic Crisis in Nigeria
Abstract:
The rational for students preparation in job creation through entrepreneurship education was
examined. Problems of unemployment among Nigerian university graduates and challenges to
entrepreneurship in the face of global economic crisis were also highlighted. The persistent
problem of unemployment among University graduates and its attendant social problems suggest
that urgent emphasis be placed on well structured entrepreneurship education since the National
Directorate for employment (NDE) and other government intervention agencies alone cannot
cope with entrepreneurship training and employment of youths and unemployed university
graduates. The curricular for senior secondary and tertiary education should be reviewed to
incorporate entrepreneurship education.
References:
Kourilskey, M, (1995). Entrepreneurship education: opportunity in search of curriculum. Business
education forum.
Nwagwu, R.E (2000). Bridging the gap between education and the world work in Nigeria.
In A. Ejiogu and R.A Alani (eds) Emergent issues in Nigeria. National Economic Empowerment
and 1 development strategy (NEEDs, 2004). National Planning Commission.
Abuja. National Directorate of Employment (2008). Ebonyi State Chapter.
Onibalusi, F. (2008). Expert ties job creation to credible leadership. The Guardian Newspaper
(Lagos) February 21.

5. Title: Design Thinking in Business and Management Higher Education

Abstract:
Design and design thinking have been identified as making valuable contributions to
business and management, and the numbers of higher education programs that teach
design thinking to business students, managers and executives are growing. However
multiple definitions of design thinking and the range of perspectives have created some
confusion about potential pathways. This paper examines notions of design thinking and
uses these definitions to identify themes in higher educational programs. We present the
findings from an initial exploratory investigation of design and design thinking in higher
education business programs and define four distinct educational approaches around
human centred innovation, integrative thinking, design management and design as
strategy. Potential directions for management education programs are presented.
References:
Boland, R., & Collopy, F. (2004). Design matters for management. In R. Boland & F.
Collopy (Eds.), Managing as designing. Stanford, CA: Stanford University Press.
Borja de Mozota, B. (2006). The four powers of design: a value model in design
management. Design Management Review, 17 (2), 44-53.
Brown, T. (2008). Design thinking. Harvard Business Review, 86 (6), 85-92.
Camillus, J.C. (2008). Strategy as a wicked problem. Harvard Business Review, 86 (5),
99–106.
Churchman, C. (1967). Wicked problems. Management Science, 4 (14), 141–142.