https://cirdjournals.com/index.php/ajabm <p>The Academic Journal of Accounting and Business Management (AJABM) is a peer-reviewed scholarly publication dedicated to advancing the field of accounting and business management. AJABM aims to foster a deeper understanding and development of accounting practices and business management strategies by publishing high-quality research articles, case studies, reviews, and empirical studies. The journal seeks to bridge the gap between theory and practice, providing insights that can influence policy, education, and industry standards.</p> <p>AJABM's editorial board comprises esteemed scholars and experts from around the world, bringing a wealth of experience and expertise to the journal. The board is dedicated to maintaining the journal's reputation for excellence and ensuring the publication of high-quality research.</p> CIRD Publication en-US Academic Journal of Accounting and Business Management https://cirdjournals.com/index.php/ajabm/article/view/1557 <p>This study examined the influence of public sector accounting practices on service delivery efficiency in Nigerian public sector institutions. Specifically, the study focused on budgetary control and internal audit practices as independent variables, and timeliness and quality of service delivery as dependent variables. The study adopted a descriptive survey research design, targeting accountants, auditors, finance officers, and service managers across selected federal, state, and local government institutions. A total of 250 respondents were sampled using stratified random sampling, and data were collected via a structured questionnaire. Descriptive statistics, correlation, and multiple regression analysis were used to analyse the data. The findings revealed that budgetary control has a significant positive effect on the timeliness of service delivery, while internal audit practices significantly enhance the quality of public services. Collectively, budgetary control and internal audit practices explained 67.2% of the variation in service delivery efficiency (R² = 0.672), and the regression model was statistically significant (F = 254.36, p &lt; 0.001). The study concludes that robust accounting practices are critical for improving the efficiency, accountability, and effectiveness of public service delivery in Nigeria. Based on these findings, the study recommends strengthening budgetary control mechanisms, enhancing internal audit functions, adopting digital accounting systems, and enforcing policy reforms to improve transparency, reduce delays, and enhance the quality of services.</p> Ngbomowa Moses JONAH Zorle BARIYEREBA Copyright (c) 2026 Academic Journal of Accounting and Business Management 2026-04-30 2026-04-30 7 2 1 12 https://cirdjournals.com/index.php/ajabm/article/view/1573 <p>The study was carried out to investigate flexible work weeks and performance of civil service commission of South-South-Nigeria. The objective was to examine the influence of job sharing on quality-of-service delivery in South-South Nigeria. A cross-sectional Survey research design was adopted for the study. The population of the study was 9798 employees with a sample size of 370 which was determined using Krejcie and Morgan Table formula for sample size determination of 1970. Data were collected through the use of questionnaire and interview and were administered to 370 respondents out of which 363 copies of questionnaire were filled and returned. Data were analysed using simple linear regression analysis. Findings indicated that job sharing and compressed work weeks statistically have significant influence on quality-of-service delivery of civil service commission in South-South Nigeria. It was concluded that there was a significant and positive influence of job sharing and compressed work weeks on quality-of-service delivery of civil service commission in South-South Nigeria. Therefore, it was recommended that The Civil Service Commission should formally institutionalize job sharing and compressed work week policies through clear guidelines, monitoring frameworks, and performance benchmarks to ensure consistency, accountability, and measurable improvements in service delivery.</p> Peter Obukor Donatus Chukwuemeka Obialor Vincent Okah Chizube Ifeyinwa Uchehara Copyright (c) 2026 Academic Journal of Accounting and Business Management 2026-05-25 2026-05-25 7 2 13 25