Assessment of Accounting Competencies Possessed by Postgraduate University Business Education Students to Handle Entrepreneurship Business Challenges in Nigeria
Bibliographic record
Abstract
University Business Education graduates, by the nature of their programme, ought to possess relevant accounting competencies for successful entrepreneurship but casual observation and empirical reports indicate that they are not doing well in this aspect. Therefore, this study assessed the accounting competencies possessed by university postgraduate Business Education students to handle entrepreneurship business challenges in Nigeria. One research question and five hypotheses guided the study. Descriptive survey design was adopted for the study. The population, also used as the sample, consisted of 388 Business Education graduates who are currently running their postgraduate programme in universities in the south-east and south-south geopolitical zones in Nigeria. The questionnaire was adequately validated by experts in Business Education and measurement and evaluation. The internal consistency of the instrument was determined using Cronbach alpha which has a reliability coefficient of 0.94. The mean and standard deviation were used to answer the research questions while Z-test was used to test the hypotheses at 0.05 level of significance. The result revealed that Business Education graduates are competent in ability to plan for small or medium scale businesses, ability to source funds for the running of a small scale business among others. However, they are not competent in preparation of tax codes and setting up of a currency. It was recommended that Business Education graduates should undergo training in conferences and workshops to enable them possess more effective accounting knowledge.
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How this classification was reachedexpand
Full frame machine prediction
Teacher imitationNot calibrated prevalence, not ground truth. Human validation pending. The Gemma side is a direct model label for every work in the frame, read from the title-only record. The Codex side is a classifier learned from the 10,348 direct Codex labels and calibrated to design-weighted sample rates; fields without enough sample support carry no Codex call. Candidate is the union of the two sides; consensus is their intersection. These outputs are machine_predicted_unvalidated and are not human labels.
Distilled classifier scores by category (both heads)
| Category | Codex | Gemma |
|---|---|---|
| Metaresearch | 0.001 | 0.003 |
| Meta-epidemiology (narrow) | 0.000 | 0.000 |
| Meta-epidemiology (broad) | 0.000 | 0.000 |
| Bibliometrics | 0.001 | 0.000 |
| Science and technology studies | 0.001 | 0.000 |
| Scholarly communication | 0.001 | 0.000 |
| Open science | 0.000 | 0.001 |
| Research integrity | 0.000 | 0.001 |
| Insufficient payload (model declined to judge) | 0.002 | 0.000 |
Machine scores (provisional)
The two teacher heads of the student model, read on this work. A score orders the frame for review; it never asserts a category, and the validation status ships verbatim with every row.
Baseline scores from an immature model (maturity gate not passed, 7 training rounds). Scores rank; they never assert a category.
score_only:v0-immature-baseline · verbatim from the scoring run: score_only means the number may rank works, and no category label ships from itClassification
machine, unvalidatedMachine predicted; a candidate call from one source (direct Gemma or distilled Codex), not a consensus.
How this classification was reached, model by model and score by score, is at the end of the page under "How this classification was reached".