Electronic tax filing (or e-filing) is a system for taxpayers to file their taxes via an electronic system directly to the tax authority. The main objective of this study was to investigate the determinants of the intention of taxpayers to adopt e-filing system in Nigeria. Based on the technology acceptance model (TAM) and technology readiness index (TRI) theory, 175 self-employed taxpayers in the Lagos State of Nigeria have responded to the survey conducted. This study found that technology readiness (TR), perceived usefulness (PU) and perceived ease of use (PEOU) have positive relationships with the intention to adopt the e-filing system. However, the result indicates that only PEOU is a statistically significant factor influencing the intention of taxpayers to adopt the e-filing system. The study recommends that the government should focus on ensuring the e-filing system is more user-friendly and easier to use for the taxpayers.

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Alignment of accounting with information technology aims to increase the efficiency and effectiveness of an organisation. This study's main objective is to investigate the influence of accounting with information technology on an organisation's effective performance, such as Cost Reduction, Improving Quality, and Effective Decision Making. Using the population of all Small and Medium Enterprises in Lagos State, Nigeria, 101 valid responses were received from the survey conducted. Based on the analysis results, the study found that accounting and information technology alignment has a positively significant relationship with Cost Reduction and Effective Decision Making. However, accounting and information technology alignment is negatively related to Improve quality. The study then recommends that Small and Medium Enterprises should focus more on investing in the alignment of accounting and information technology to bring about optimum organisation's performance

This paper assesses the determinants of environmental costs of Nigerian banking institutions. Looking at the influence of profitability, company size and leverages on environmental cost such as donation, gift and developments, the population of the study are deposit money banks in Nigeria. Using purposive sampling technique, the study selected all fifteen (15) banks listed on the Nigerian Stock Exchange websites as at June 31, 2019 in which their annual reports are available to be extracted. The study utilized archival data i.e the annual report of listed banks from 2014 – 2017 to extract the needed information. Using STATA 14 software, the study conducts diagnostic tests such as heteroskedasticity, multicollinearity and Pearson correlation for data examination. Hence, multiple regression analysis was conducted to investigate the influence of profitability, company size and leverages on environmental costs. The analysis of the study showed that profitability, company size and leverages have positive and significant association with the environmental cost reported by these banks. Therefore, the study recommended that to adapt to the changing system of doing business, accountants ought to be equipped with skills and knowledge about environmental accounting and reporting, and in order to enhance competitiveness, banks must design and apply environmentally friendly strategies.