ABSTRACT

The main purpose of the research an investigation into the challenges of IFRS adoption and implementation amongst small and medium scale enterprise owners in Nigeria. The research examines the level of awareness of IFRS guidelines amongst SME operators in Kaduna, extent to which IFRS is adopted by small and medium scale enterprises in Kaduna state. The study adopts survey methodology with structured questionnaire as an instrument of primary data collection. The questionnaires were administered to small scale enterprise owners in Kaduna South LGA. The data were analyzed through the use of a simple percentage table and chi-squared, a non-parametric test which was used to test the level of adoption of IFRS Guidelines by small scale enterprises is not significantly related to their level of awareness.  The findings showed that the level of adoption of IFRS Guidelines by small scale enterprises is significantly related to their level of awareness at 5% degree of freedom. The study concludes that the awareness is a backbone that would aid adoption of IFRS guidelines by SME .The study therefore recommends that regulators of the accounting practices in Nigeria should increase the level of awareness among managers, investors and other major stakeholders on the merits of adopting the IFRS to enhance the degree of compliance with the financial reporting and accounting requirement.

chapter one

general background of the study

1.1. introduction

the media is an important agency that plays a necessary role in public awareness of the society, it is also a driving force that facilitates the peace and unity in the society.  this is because peace and unity depends on a knowledgeable citizenry whose access to a large range of information enables them to co-exist harmoniously within themselves (kutufam, 2015). 

the media is also important because it is able to reach a vast number of people in a very short while, making it the most efficient and cost effective method of socializing the people about necessary events in the society (hanson, 2016). 

nigeria was a creation of the british colonial rule after the amalgamation of the southern and northern protectorates in 1914, the entity called nigeria is therefore an artificial creation which was based on the need for easy administration by the british as against the wishes and composition of the indigenous populace. nigeria is made up of 250 tribes split across three regions (north, south and east) none of this tribes were consented if they wanted to be brought together as a single country (girard, 2013).  the result of this is that after independence several primordial and sentimental issues cropped up which lead to violent conflicts that threatened the corporate existence of the country (kutufam, 2015).  the first of its kind was the 1966 coup and counter coup, followed by the 3 years civil war 1966-1969, and series of ethno-religious conflicts.  all these have spurred up feelings of sentiments, hatred and anger by all nigerians,  coupled with this, the inability of the government to adhere to transparency,  accountability,  justice,  play down marginalisation and promote equality and equity has pitched various regions against each other and this has threatened the corporate existence of the country.  several calls have been made for a total disintegration of nigeria, nigeria is split into those who want the union and those who don't. it is worthy of note that each region in nigeria can hardly do without the other, therefore instead of totally disintegration there is a national call for restructuring, which will enable each region to sustain itself,  achieve its national goals and objectives without necessary being in conflict with other regions.  restructuring of the country is therefore needed as it will stop the complain of marginalisation, injustice, and inequality amongst the regions (egbewole, 2013). 

the media therefore in its role and professionalism is able to create awareness of restructuring (hanson, 2016). because media representations are deemed able to sway public perception and opinions, advocate behaviour and change, influence policy and campaign strategies (leal, 2013).  the media thus has an urgent task before them on how to reposition the union towards ameliorating those threats which affect the foundation of the country so as to sustain the age long national unity established since 1914.

it is at the backdrop of this,  that this research is seeks to study the role of the mass media in the drive for national unity with key attention of the national agenda programme on ditv/alheri radio kaduna.

1.2. aims & objectives of the study

        i.            to investigate the extent to which the national agenda radio programme has created public awareness on restructuring of nigeria.

      ii.            to investigate the level of importance given to the national agenda radio programme.

    iii.            to investigate the extent which the national agenda programme has created awareness for national unity

1.3. research questions

        i.            to what extent has the national agenda radio programme created public awareness on restructuring of nigeria? 

      ii.            what is the level of importance given to the national agenda radio programme? 

    iii.            to what extent has the national agenda programme created awareness for national unity? 

1.4. significance of the study

the study tries to make an assessment of the national agenda radio programme in its activities of creating public awareness for restructuring and national unity,  the research will therefore be significant in the following ways

firstly, the research will aid in examining the need for restructuring and national unity, and how this can be achieved for the overall benefit of the society. 

secondly, the research will also discover the role played by the national agenda programme in restructuring and national unity, this will further help the organizers of the programme to make make necessary adjustment or increase the scope of the programme to reach more viewers. 

thirdly, the research will expatiate on the role of the media in public awareness,  peace-making,  harmonious coexistence etc,  this will enlighten the government and create more synergy between the government and the media, thus allowing the media to be used more effectively in socializing the populace on peace-making,  peace building and harmonious coexistence. 

finally, the research will be a new knowledge in the academia as no research has been conducted on the national agenda programme, the research will suffer serve as an authentic reference for further investigation on the topic. 

1.5. scope and limitation of the research

this research studies the role of the media on public awareness on restructuring and national unity.  the research makes an assessment of a particular radio and television programme called national agenda which is broadcasted on ditv/alheri radio, thus the research will be limited to the programme, the research will focus on the first broadcast i. e, 2002 till date. the research will also focus listeners and watchers of the programme in kaduna north lga. 

a major limitation of the research will be time, a study such as this requires a long period in order to collect in-depth data and try to compare them for a rational conclusion.  another limitation of the research will be inaccessibility of primary data, the research would love to conduct an in-depth interview with the anchors of the program and guest who have been on the program however due to their busy schedules this will prove impossible.  the absence of much secondary data to support the primary data will also pose a minimal challenge, since the research is a new one there is less written on the topic. 

despite the above limitations, the researcher will endeavour to use the available data to produce a reliable and valid research. 

1.6. statement of the research problem

the corporate existence of nigeria is threatened more than ever before, ethno-religious tensions and regional sentiments have doused the political landscape.    issues of poverty, injustice, marginalisation, inequality has made some regions rethink their union in the country, several calls have been made by different regional identities for the complete disintegration of the country (ojo, 2015).  the media however has a role to place in public awareness and enlightenment, the media is saddled with the responsibility of ameliorating the different ends of the society in order to bridge the gap of discord, hatred and anger (folarin,2014).  the radio/tv programme national agenda was started with the aim of fostering unity by creating awareness on the need for restructuring and national unity in a polarized country. the programme aims at identifying the problems facing nigeria which borders on bad governance,  ethno-religious sentiments and hatred and discussing solutions to them in an atmosphere of peace which will further national unity amongst all tribes and regions of the nation.  despite the good intentions of the programme there is yet to be an empirical investigation on the importance, impacts and the extent to which the programme has achieved its goals.

it is with this in mind that this research will be conducted, the research seeks to examine the role the media plays in public awareness, case study of the national awareness

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