The emerging trend globally in the public sector organizations is seen to perfectly revolve around the New Public Management (NPM). The importance of the NPM in the public sector has obviously reinforces the significance of the performance management system; and consistently extend its boundaries in leaps and bounds. Besides, the influence of the performance management antecedents in improving public sector organizational performance and effective service delivery has been critically espoused by the extant literature within the realm of the public sector accounting, management control and management accounting. In Nigeria, government ministries, departments and agencies (MDAs) are specifically targeted for improved performance through the instrumentality of the performance management arrangements. This study has been one of the series of attempts by the researchers and the public sector experts towards identifying the influence of the performance management antecedents on the public sector organizational performance in Nigeria, taking into cognizance, the role of the performance audit. Specifically, the study covers the preliminary analysis and the data screening exercise which are necessary for the conduct of multivariate data analysis. A total of 322 responses drawn from the MDA-wide survey were used for the analysis. Overall, the result of the analysis revealed that, the data of the study is confirmed clean and amenable for further multivariate analysis.

It is a well-known fact that the use of electronic systems around the globe has facilitated and enhanced the efficiency in organizations. In light of this, federal hospitals in Nigeria have started using electronic collection system for cash collection purposes. Electronic cash collection system (e-collection) is a computerized system designed to handle cash collections with a view to block revenue leakages that are widespread within the Nigerian public sector organizations. However, the continuous use of the system is being faced with great resistance by those employees that were purposely meant to use it. In view of that, the aim of this paper is to investigate factors that could influence employee's intention to use e-collection system in the performance of their duties. Technology Acceptance Model (TAM) was adapted with an extension of computer self-efficacy variable with a view to providing additional explanation to the model. Partial Least Square (PLS) was used to analyse 116 responses from ecollection users in investigating the relationship between three independent variables (perceived usefulness, perceived ease of use, computer self-efficacy) and the dependent variable (intention). The results of the analysis revealed that positive and significant relationships exist between the independent variables and the dependent variable except between perceived usefulness and intention. Recommendations were made to the hospital authorities to educate and enlighten the concern employees on the usefulness and benefits of the new system.

The paper examined the relationship between environmental disclosure and cost of capital structure financing of the Nigerian listed companies. This is due to a concern about the environmental behaviour of the companies that result in stakeholders' interest in environmental disclosure. Though the disclosure is voluntary (to a certain extent) its inadequacy creates information asymmetric and risk that affect the cost of capital structure financing. The study was on listed Nigerian companies whose activities have an environmental repercussion. Where the data was gathered from content analysis of the companies' annual reports. A regression analysis based on the pool, 2SLS and 3SLS were made to improve the robustness of the results. It provides evidence in support of companies' stakeholders' engagement through disclosure to manage the cost of capital structure financing. The disclosure level effect on the cost of capital structure will help curtailed negative environmental activities of the companies. However, the sample size is small due to the limited number of publically listed companies in the Nigerian. Additionally, the data is cross-sectional which may not be stable over time and across industries level. Recommend for further study that will look into financial stakeholders' perception about the environmental disclosure and its value relevance in financing decision.