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AUDITING AND IMPREST MANAGEMENT PRACTICES: EVALUATING THEIR RELATIONSHIP WITH JOB EFFECTIVENESS OF BUSINESS EDUCATION GRADUATES IN PUBLIC TERTIARY INSTITUTIONS IN RIVERS STATE

The study explored auditing and imprest management practices in their relationship with job effectiveness of business education graduates in public tertiary institutions in Rivers State. Correlational survey design was adopted for this study. The study was carried out in rivers state. The population of the study consists of one hundred and forty-six (146) business education graduates (Accounting option) working in the seven (7) public tertiary institutions in Rivers State. Census sampling technique was adopted for the study. Two (2) sets of self-developed questionnaire titled “Accounting Practices of Business Education Graduates Questionnaire (APoBEGQu) and “Job Effectiveness of Business Education Graduates Questionnaire (JEBEGQu)” was used. face and content validity methods was employed. Pearson Product Moment

Correlation Coefficient (PPMC) indicated a reliability coefficient of 0.81 while the dependent variables representing Job Effectiveness of Business Education Graduates Questionnaire (JEBEGQu) was equally computed and 0.74 reliability co-efficient was obtained. Thus, both instruments were deemed reliable for this study. Pearson Product Moment Correlation Coefficient to analyze and answer the research questions. The study showed a strong and positive relationship between auditing practice and job effectiveness of business education (accounting) graduates. It also showed a moderate and positive relationship between imprest management practice and job effectiveness of business education (accounting) graduates. The study concluded that accounting practices predictor constructs such as auditing practice, imprest management practice, financial management practice, cost analysis practice and financial reporting practice have a significant relationship with job effectiveness of business education (accounting) graduates. One of the recommendations made was that business education (accounting) graduates should be trained by the Government in the area of auditing in order to effectively apply auditing processes in the workplace.

Keywords: Auditing, Imprest Management Practices, Job Effectiveness, Business Education, Graduates, Public Tertiary Institutions and Rivers State

Fortune Omasirichi SAM-ELEYI, Ph.D & BARIDOMA Regina

INTERNATIONAL JOURNAL OF ADVANCEMENT IN EDUCATION, MANAGEMENT, SCIENCE AND TECHNOLOGY, VOL 7 NO 1.