International Journal of Progressive Sciences and Technologies

Gboyega Olopade
https://salemuniversity.edu.ng

Salem University, Lokoja.
Nigeria

Department of Accounting, Faculty of Management Science

Adeniyi Alexander Abu
https://salemuniversity.edu.ng

Salem University, Lokoja.
Nigeria

Department of Accounting, Faculty of Management Science

Olusola Gabriel oladapo
https://achievers.edu.ng

Achievers University, OWO, Ondo State, Nigeria
Nigeria

Department of Accounting, college of social and management science

Sadat Badanga Iyadi
https://salemuniversity.edu.ng

Salem University, Lokoja.
Nigeria

Department of Accounting, Faculty of Management Science

Michael Ayotunde Oladele
https://www.giz.de

Deutsche Gesellschaft für Internationale Zusammenarbeit (GIZ) GmbH
Nigeria

Department of Accounts and Control, Nigeria Country Office

Emmanuel kwaltam Lohfa
https://salemuniversity.edu.ng

Salem University, Lokoja.
Nigeria

Department of Accounting, Faculty of Management Science