Social Science Journals Research Articles

The reporting completeness of observational systematic reviews and meta-analysis in social science could be improved: a cross-sectional survey

ObjectiveTo evaluate and compare the reporting quality of observational systematic reviews and meta-analyses (OSRMA) published in Chinese and English-language social science journals using the Meta-analyses Of Observational Studies in Epidemiology (MOOSE) guideline. Study design and settingWe searched the Social Science Core Index (SSCI) via Web of Science and the Chinese Social Science Core Index (CSSCI) via China National Knowledge Infrastructure (CNKI) databases for OSRMAs published from 2012 to 2022 (before December 2022). The process of literature search, selection, and data extraction were performed double blind. ResultsWe identified 634 OSRMAs, of which 349 were in English-language journals and 285 in Chinese-language journals. The mean reporting completeness rate was 54.6%, and reviews in English had higher reporting completeness than those in Chinese (55.2% vs. 53.9%). All the reviews reported well on background, method, and conclusion, with average reporting rates of 68.1%, 65.2%, and 88.8%, respectively. However, the reporting of search strategy was ignored, with an average rate of 42.9% for reviews in English and 25.8% for reviews in Chinese, especially on the qualifications of searchers, effort to include all available studies, search-software used, handling unpublished studies, and contact with authors. The reporting transparency of these reviews was statistically significantly influenced by multiple review factors, including the language of journals, year of publication, the number of authors, the reporting guideline followed, and the declaration of funding source. ConclusionOSRMAs in social science demonstrate low reporting quality, especially in Chinese-language journals. We suggest adapting the MOOSE guideline to the social science context and promoting its use among researchers and reviewers in this field.

The Integrated Trend Analysis of Personal Income Tax and Budget Implementation In Southwest, Nigeria

The study looked at the implementation of the budget and an examination of personal income tax trends in the Southwestern States, Nigeria. The study specifically examined developments in the personal income tax as one of the broken-down elements of tax revenue and its effect on budget implementation in the six states that make up the Southwestern The analysis used time-series secondary data from each state's annual budget for a period of 10 years, from 2011 to 2019. The compiled data were subjected to trend analysis. It was discovered that personal income tax has had a large relative impact on the level of budget implementation over the last 10 years, with a trend that is primarily upward. Therefore, the study suggested that state governments develop a fresh plan for fostering and capturing more taxpayers in order to increase the level of internally created revenue in a way that encourages effective and efficient budget execution by coordinating state resources and untapped potential. Keywords: Integrated Trend Analysis, Personal Income Tax, Budget Implementation, Southwest, Nigeria Journal Reference Format: Talabi, A.O., Omula, G.G. & Adekanmbi, J.A. (2024): The Integrated Trend Analysis of Personal Income Tax and Budget Implementation In Southwest, Nigeria. Humanities, Management, Arts, Education & the Social Sciences Journal. Vol. 12. No. 3, Pp 9-18. www.isteams.net/humanitiesjournal. dx.doi.org/10.22624/AIMS/HUMANITIES/V12N3P2

„Így írunk mi, geográfusok” – a földrajzos szerzők publikációs trendjei 1990 és 2022 között = “This is How We Geographers Write” Publication Trends of Geographers between 1990 and 2022

There are two main branches of geography at the international level and in Hungary: human and physical geography, but the relationship between these two differs significantly in different regions. Physical geography tends to use the methods adopted and applied in the natural sciences, while human geography is increasingly connected to (other) social sciences. In this study, we examined the scientific publications of authors institutionally belonging to the two branches of geography in Hungary using quantitative methods. Physical geography publications can be characterized by more authors and higher international embeddedness than human geography publications, which only started to change in the last 3–4 years. Moreover, the latter were published in a large proportion in other domestic (social science) journals, which indicates a higher degree of connection with related social sciences.

Older Adults in Administrative Quagmire: A Scoping Review of Policy and Program Coordination Across Six Marginalized Older Adult Populations.

Coordination of governmental action is crowded with policies and programs that are highly interdependent, sometimes operating in silos if not contradicting each other. These dilemmas, or administrative quagmires, are heightened for older adults in general, but they are particularly problematic for marginalized older adults because these groups often require public assistance and support. This scoping review studies the coordination of governmental action on aging published in social science journals, focusing on 6 groups of marginalized older adults: those with histories of immigration, individuals with severe mental health problems, those who have had experiences of homelessness, formerly incarcerated individuals, members of the LGBT (lesbian, gay, bisexual, and transgender) community, and individuals living in a rural area. A 5-stage scoping review methodology was followed, and 53 articles (published between 2000 and 2022) from 5 social science databases were analyzed. The analysis revealed a limited number of contributions with coordination as a primary focus. Understandings of coordination varied but tended to examine structure, organization, and relationships between sectors. When coordination was the primary object of a study, it was often analyzed in 1 specific policy area or within a clinical setting along the lines of facilitating care coordination. This scoping review reveals a mutual neglect on the part of public administration and policy scholars toward marginalized older adults and a lack of public administration considerations on the part of scholars studying long-term care and social service programs for these marginalized older adults.

ANALYSING THE RELATIONSHIP BETWEEN COUNTRIES' LEVEL OF FREEDOM AND THE NUMBER OF COVID-19 CASES

ABSTRACT Aim: Epidemic diseases have been encountered in many periods of history. Societies took precautions against the epidemic diseases they encountered, according to the science of their time. This study aims to reveal whether the effects of the Covid-19 pandemic vary according to the freedom status of countries. Materials and Methods: In this study, multiple methods were used with a phased approach to reveal the relationship between the freedom index of countries and Covid-19 cases. In the study, firstly, cluster analysis was performed on the countries. Then, One-Way Variance and Kruskal Wallis analyses were applied to test whether there were differences between Covid-19 cases according to the freedom index groups of the countries, and the analyses were performed with the SPSS 22 program. Finally, the effect of the state of freedom on Covid-19 cases was investigated using panel data analysis, which is an econometric method. The start of the data set is April 1, 2021. The end of the data set was chosen as April 2, 2022. Eviews 9.5 statistical program was used for panel data analysis. Result: The study concluded that vaccines generally have a reducing effect on the number of deaths from Covid 19. To conclude in more detail, while the number of vaccinations in non-free countries increased, the number of deaths decreased. While the number of vaccinations in free countries is less than in free countries, the decrease in deaths is less than in non-free countries. REFERENCES 1. Ayvaz Güven, E. T. & Ayvaz, Y. Y. (2016). The relationship between inflation and unemployment in Turkey: time series analysis. KSU Journal of Social Sciences,13(1), 241-262. 2. Balcı, A. (2020). The effects of epidemics on education in Covid-19. International Journal of Leadership Studies: Theory And Practice, 3(3), 75-85. 3. Baltagi, B.H. (2005) Econometric Analysis of Panel Data. 3rd Edition, John Wiley & Sons Inc., New York. 4. Çiçek, İ. , Tanhan, A., Tanrıverdi, S. (2020). Covid-19 and education. Journal of National Education, Education in Turkey and the World in the Pandemic Process, 49(1) 1091-1104. DOI: 10.37669/milliegitim.787736 5. Çiftci, F. (2009). The effects of capital flows towards developing countries on economic growth in the process of globalisation: The case of Turkey. (Unpublished Master's Thesis) Muğla University, Institute of Social Sciences, Muğla. 6. Daniel, S. J. (2020). La educación y la pandemia COVID-19. Perspectivas, 49, 91-96. 7. Freedom House Access Date: 17.05.2023 https://freedomhouse.org/countries/freedom-world/scores 8. Genç, Ö. (2010). The black death: The plague of 1348 and its effects on medieval Europe. Journal of History School, X, 123-150 9. Greyling, T. & Rossouw, S. (2022). Positive attitudes towards COVID-19 vaccines: A cross-country analysis. PloSone peaper, 17 (3), 10. Guliyev, H. (2020). Determining the spatial effects of COVID-19 using the spatial panel data model. Spatial statistics, 38)1-10 11. Güngörer, F. (2020). The Effect of Covid-19 on Social Institutions. Journal of Yüzüncü Yıl University Institute of Social Sciences, Special Issue on Epidemic Diseases , 393-328 12. Ince, U. & Sayın, F. (2022). Current practices in Covid-19 vaccine. Journal of Health Sciences, 31 (2) , 258-262. 13. Köse, E., Oturak, G., Ekerbiçer, H. Ç., Arsan, A., Özaygın, A., Nas, B., & Albishari, S. (2022). Examination of the descriptive characteristics of randomised controlled trials on COVID-19 vaccines. Van Medical Journal, 29(1), 76-83. 14. Lee, R.C.T. (1981). Clustering analysis and its applications. In: Tou, J.T. (eds) Advances in Information Systems Science. Boston, MA: Springer. 15. Mathieu, E., Ritchie, H., Ortiz-Ospina, E., Roser, M., Hasell, J., Appel, C. & Rodés-Guirao, L. (2021). A global database of COVID-19 vaccinations. Nature human behaviour, 5(7), 947-953. 16. Pradhan, D., Biswasroy, P., Naik, P.K., Ghosh, G. & Rath, G. (2020). A review of existing interventions to prevent COVID-19. Archives of Medical Research , 51 (5), 363-374) 17. Seetaram, N. & Petit, S. (2012). Panel data analysis. In L. Dwyer, A. Gill, & N. Seetaram (Eds.), Handbook of research methods in tourism: Quantitative and qualitative approaches 127-144. Edward Elgar Publishing Ltd. 18. Tarkar, P. (2020). Impact of COVID-19 pandemic on education system. International Journal of Advanced Science and Technology, 29(9), 3812-3814. 19. Wang, Y.S. (2009). The impact of crisis events and macroeconomic activity on taiwan's international inbound tourism demand. Tourism Management, 30, 75-82. 20. WHO. (2020). Coronavirus disease (COVID-19): situation report, 198. World Health Organization. https://apps.who.int/iris/handle/10665/333735 21. Dinno A. Nonparametric pairwise multiple comparisons in independent groups using Dunn's test. Stat J 2015; 15: 292-300

Publication behaviour and (dis)qualification of chief editors in Turkish national Social Sciences journals

Abstract Purpose This study investigated the publication behaviour of 573 chief editors managing 432 Social Sciences journals in Turkey. Direct inquiries into editorial qualifications are rare, and this research aims to shed light on editors’ scientific leadership capabilities. Design/methodology/approach This study contrasts insider publication behaviour in national journals with international articles in journals indexed by the Web of Science (WOS) and Scopus. It argues that editors demonstrating a consistent ability to publish in competitive WOS and Scopus indexed journals signal high qualifications, while editors with persistent insider behaviour and strong local orientation signal low qualification. Scientific leadership capability is measured by first-authored publications. Correlation and various regression tests are conducted to identify significant determinants of publication behaviour. Findings International publications are rare and concentrated on a few individuals, while insider publications are endemic and constitute nearly 40% of all national articles. Editors publish 3.2 insider papers and 8.1 national papers for every SSCI article. 62% (58%) of the editors have no SSCI (Scopus) article, 53% (63%) do not have a single lead-authored WOS (Scopus) article, and 89% publish at least one insider paper. Only a minority consistently publish in international journals; a fifth of the editors have three or more SSCI publications, and a quarter have three or more Scopus articles. Editors with foreign Ph.D. degrees are the most qualified and internationally oriented, whereas non-mobile editors are the most underqualified and underperform other editors by every measure. Illustrating the overall lack of qualification, nearly half of the professor editors and the majority of the WOS and Scopus indexed journal editors have no record of SSCI or Scopus publications. Research limitations This research relies on local settings that encourage national publications at the expense of international journals. Findings should be evaluated in light of this setting and bearing in mind that narrow localities are more prone to peer favouritism. Practical implications Incompetent and nepotistic editors pose an imminent threat to Turkish national literature. A lasting solution would likely include the dismissal and replacement of unqualified editors, as well as delisting and closure of dozens of journals that operate in questionable ways and serve little scientific purpose. Originality/value To my knowledge, this is the first study to document the publication behaviour of national journal chief editors.

스마트폰 과의존 관련 국내 연구 동향

Objectives The purpose of this study is to analyze trends in research on smartphone overdependence published in Korea and then suggest directions for future research. Methods For this purpose, we selected 254 papers published in academic journals from 2016 to the end of November 2023 with martphones overdependence as the keywords. For data analysis, the data were classified by publication year, research method, academic field, academic organization, and related variables. Results The results of this study are as follows. First, Research on smartphones overdependence first began in 2016 and increased rapidly from 2020. Second, As for research methods, The research method was predominantly quantitative research. Third, The academic field with the most papers published was social science. The largest number of papers were published in [The Journal of Humanities and Social science(HSS21)], published by the The Journal Of Humanities and Social Sciences 21·Asia Culture Academy of Incorporated Association. Fourth, As for trends by variable related to smartphone overdependence, personal factor variables were the most studied, and sub-variables such as self-esteem, life satisfaction, happiness, depression, and mindset were confirmed. Conclusions Based on these results, The problem of dependence on smartphones was confirmed as a social and environmental phenomenon that occurs in all age groups from infancy to old age. This suggested the development of a smartphone overdependence prevention program and finding policies and plans for controlled use.

Groundbreaking issue of the Cambodian Journal of Educational and Social Sciences (CJESS)

Groundbreaking issue of the Cambodian Journal of Educational and Social Sciences (CJESS)

Bibliometric analysis of technology readiness and education in high-impact journals of social sciences

In this bibliometric study, the close relationship between technology readiness and education is explored, particularly within the realm of social sciences. The main objective is to identify global trends and behaviors associated with these concepts. A qualitative scientometric review methodology was employed, focusing on the Web of Science (WoS) database, with 1366 articles analyzed. The application of various laws revealed the fundamental importance of Technology Readiness and Education for the long-term success of organizations in the digital age. Investing in the development of Technology skills strengthens competitiveness and fosters innovation. However, a minimal representation of educational topics in Social Sciences was observed, accounting for only 0.03% of the total articles. This knowledge gap is crucial to address, as training in technology and education is essential for both professional and scientific success. Having the appropriate competencies in technology and education is imperative to achieve greater productivity and professional success across various domains.

The dual dimension of scientific research experience acquisition and its development: a 40-year analysis of Chinese Humanities and Social Sciences Journals

The dual dimension of scientific research experience acquisition and its development: a 40-year analysis of Chinese Humanities and Social Sciences Journals

Innovation research in and on Africa: A literature analysis in 2015–2021

Innovation scholars disseminate their significant findings through international scientific journals. We conducted content analysis of 2,869 peer-reviewed articles on innovation in Africa, examining their origins, themes, collaborative networks, and scholarly influence. These articles, spanning the years 2015–2021, were curated from the Web of Science database across scientific, social science, and humanities journals. The findings reveal that 46.3% of these articles lacked contributions from African organizations or scholars, while 25.1% involved collaborations between African and non-African entities. A remaining 28.6% were exclusively authored by African scholars, with South African universities being the most frequent contributors. Notably, articles authored by scholars from non-African institutions garnered more citations and appeared in journals with higher impact factors. Key themes within these articles revolved around the knowledge economy, African business innovation, agricultural advancements, and the role of mobile phones in knowledge dissemination and marketing. Surprisingly, sustainability topics were notably absent. South Africa, Kenya, and Ghana featured prominently in the discussions. In conclusion, it is imperative to foster broader participation from African nations and scholars in innovation research and ensure a stronger African perspective in international publications. Additionally, as open-access publishing gains momentum, concerns about escalating publishing costs warrant attention.

Company Age, Company Size and Earnings Management in Listed Industrial Goods Manufacturing Companies in Nigeria: A Moderating Role of Political Connection of Board Members

The study analysed the effect of company age, company size and political connections of Board members on earning management of quoted industrial goods manufacturing companies in Nigeria. The specific objectives of the study include assessing the effect of company age, company size and evaluating the moderating effect of political connections of board members on earnings management of quoted industrial goods manufacturing companies in Nigeria. The study used 130 firm-year data involving thirteen (13) quoted industrial goods manufacturing companies purposely selected over the period of 2012-2021. The data were sourced from the annual audited reports and accounts of the companies obtained from the Nigerian Exchange Group. The study used E-Views 8.0 statistical package and used panel regression techniques to analyse the data after carrying out diagnostic tests such as normality test, Panel Unit Root Test, Multicollinearity Test, Redundant Fixed Effects Tests, Hausman test, Heteroskedasticity Test, Serial Correlation Test to select the most appropriate model and fixed effect model was used for the model. The findings revealed that company age and company size do not influence earnings management. Also, the study revealed that political connection of board members insignificantly moderated the effect of company age and company size on earnings management. The study recommended that increased attention be given to internal control mechanisms to help curtail aggressive corporate earnings manipulation, reduce the effect of political connection, and enhance the financial reporting quality, particularly in Nigeria. Keywords: Firm Characteristics, Political Connections, Accruals, Real Earnings Management. Journal Reference Format: Adesuyi, T. Y. & Owoseni, G. D. (2024): Company Age, Company Size and Earnings Management in Listed Industrial Goods Manufacturing Companies in Nigeria: A Moderating Role of Political Connection of Board Members. Humanities, Management, Arts, Education & the Social Sciences Journal. Vol. 12. No. 1, Pp 49-72. www.isteams.net/humanitiesjournal. dx.doi.org/10.22624/AIMS/HUMANITIES/V12N1P4

Are We Becoming More Transparent? Survey Reporting Trends in Top Journals of Social Sciences

Abstract Transparency is essential for objectively evaluating or replicating any study’s findings. Although several reporting standards and guidelines exist for survey research, these standards are not adopted or enforced by most academic journals, and thus, transparency in survey research has been relatively low. This study documents and compares trends in transparency in survey research. We reviewed 899 articles that used 1,237 original surveys and were published in top journals in the fields of political science, sociology, and public opinion research between 2011 and 2021. The results show small changes in reporting different survey characteristics during the observed period. Nevertheless, we found that the majority of the articles did not provide responses or other rates, and a strong decrease was observed in transparency regarding response rates. Our results underscore the importance of promoting reporting standards and enforcing rules more rigorously.

The silver lining of COVID-19 restrictions: research output of academics under lockdown

Serious concerns have been raised on the potentially negative impact of public measures to contain the COVID-19 pandemic on academic research, including the closure of research facilities, and the challenges of lockdown. However, it is unclear whether COVID-related mobility restrictions have penalized academic productivity, and if this is the case, whether it has had an equal impact on all research areas and countries. Here, we examined about 9.2 million submissions to 2689 Elsevier journals in all research areas in 2018–2021 and estimated the impact of anti-COVID mobility restriction policies on submissions to journals. Results showed that anti-contagion public measures had a positive impact on academic productivity. However, submission patterns changed more in non-Western academic countries, with the exception of Italy, which had stringent lock-down measures. During the early stages of the pandemic, the abnormal peak of submission was dominated by health & medical researchers, whereas later, there was an increase in submissions to social science & economics journals. Although anti-contagion public measures have contributed to change academic work, it is difficult to estimate whether they will have any potentially long-term effect on the academic community- either positive or negative.

Conceptualizations of interprofessional communication in intensive care units: findings from a scoping review

ABSTRACT Background Clinical errors in intensive care units (ICUs) are consistently attributed to communication errors. Despite its importance for patient safety and quality in critical care settings, few studies consider interprofessional communication as more than the basic exchange of information. Methods We conducted a scoping review of interprofessional communication in ICUs to (1) characterize how communication is defined and measured and (2) identify contributions the field of health communication can make to team communication in ICUs. Through a series of queries in PubMed and Communication and Mass Media Complete databases, we identified and compared persistent gaps in how communication is framed and theorized in 28 publications from health services and 6 from social science outlets. We identified research priorities and suggested strategies for discussing communication more holistically in future health services research. Results 34 articles published from 1999 to 2021 were included. Six explicitly defined communication. Six were published in social science journals, but none were authored by a communication studies scholar. Half of the articles addressed communication as a transaction focused on information transfer, and the other half addressed communication as a process. Conclusions Methodological implications are identified with the intent to encourage future interdisciplinary collaboration for studying communication in ICUs. We discuss the importance of (1) using language to describe communication that facilitates interdisciplinary engagement, (2) prioritizing communication as a process and using qualitative methods to provide insight, and (3) engaging health communication theories and experts to assist in developing more fruitful research questions and designs.

A Reflection on 10 Years of Health Behavior and Policy Review

Objective: In this historical brief about the journal, we examine the original and future intentions of Health Behavior and Policy Review as a contributor to the scholarly literature and look back at some of the challenges faced by academic journals. Methods: We review the purpose and principles upon which the journal was founded and offer some of the journal’s highlights of the past decade. Results: We report some specific benchmarks of achievement – notably major coverage of historically relevant and emerging public health issues, linkage with World Health Organization and Healthy People 2030 objectives, articulation of health behavior and policy, and recognition of the journal’s impact factor and rank among peer journals in social sciences and humanities. Conclusion: The journal has evolved into an outlet for reporting the results of scientific research and learned opinion that is international in scope

Nigerian Textiles in Sustainable National Development: Forces of Adversity

Textiles had reportedly played a significant role in the development of Nigeria like in many other parts of the world. Historical studies confirmed that it flourished at both cottage and industrial levels and have improved the socio-economic structure of the country over the years. Subsequent trend showed a decline in the contribution of textiles to the development of Nigeria and resultantly, threatened its sustainability. Therefore, this paper identified and examined inadequate locally produced raw materials, inadequate manpower development, dependent foreign machinery, low patronage resulting from smuggled and low quality products and unfavourable enabling environment as factors responsible for this ugly development. The paper revealed that consistent production of sufficient local raw materials, adequate manpower development, improved technological know-how to encourage local fabrication of machineries and spare parts,curbing smuggling to reduce foreign imports and production of quality products to increase patronage and providing favourable enabling environment such as good roads, regular power supply, adequpate water supply and security of the environment are the solutions to the identified problems. The paper concludes that the textile sector will remain a very strong factor of contribution to the development of Nigeria as well as its sustainability if revitalised and given attention . Keywords: Textiles, Sustainable Ddevelopment, Nigeria, Economy, Industry. Journal Reference Format: Ajayi, J.B. (2024): Nigerian Textiles in Sustainable National Development: Forces of Adversity. Humanities, Management, Arts, Education & the Social Sciences Journal. Vol. 12. No. 2, Pp 1-8. www.isteams.net/humanitiesjournal. dx.doi.org/10.22624/AIMS/HUMANITIES/V12N1P1

Nigerian Textiles in Sustainable National Development: Forces of Adversity

Textiles had reportedly played a significant role in the development of Nigeria like in many other parts of the world. Historical studies confirmed that it flourished at both cottage and industrial levels and have improved the socio-economic structure of the country over the years. Subsequent trend showed a decline in the contribution of textiles to the development of Nigeria and resultantly, threatened its sustainability. Therefore, this paper identified and examined inadequate locally produced raw materials, inadequate manpower development, dependent foreign machinery, low patronage resulting from smuggled and low quality products and unfavourable enabling environment as factors responsible for this ugly development. The paper revealed that consistent production of sufficient local raw materials, adequate manpower development, improved technological know-how to encourage local fabrication of machineries and spare parts,curbing smuggling to reduce foreign imports and production of quality products to increase patronage and providing favourable enabling environment such as good roads, regular power supply, adequate water supply and security of the environment are the solutions to the identified problems. The paper concludes that the textile sector will remain a very strong factor of contribution to the development of Nigeria as well as its sustainability if revitalised and given attention . Keywords: Textiles, Sustainable Ddevelopment, Nigeria, Economy, Industry. Journal Reference Format: Ajayi, J.B. (2024): Nigerian Textiles in Sustainable National Development: Forces of Adversity. Humanities, Management, Arts, Education & the Social Sciences Journal. Vol. 12. No. 2, Pp 1-8.. www.isteams.net/humanitiesjournal. dx.doi.org/10.22624/AIMS/HUMANITIES/V12N2P1xx

Source Documents and Credibility of Financial Reports in the Accounting Cycle

The study examined source documents with authenticity of the financial statements in accounting cycle. Exploratory survey design was adopted because there are few studies to refer to. This study covered Sixty (60) employee of Finance and Supply, Budget and Planning Accounts and Audit unit of (Cocoa Products (Ile-Oluji) Ltd and Ile-Oluji Oke-igbo LGA). The total number of respondents responded were 48. The appropriate number of staff was selected from the population using (Taro Yamani formula). Data collected through the use of questionnaire were presented and analyzed with table of frequency and simple percentage method as the descriptive statistics pattern chosen. Chi-square estimation method was employed for the Hypotheses test. With reference to the practical nature of Accounting and the contributions of various scholars to the pool of knowledge, it was discovered that source documents served as an important tool for the Accounting processes which added to the credibility of the financial statements. It was concluded that, if the identification of genuine source documents is jettisoned, accounting procedures cannot be completed, this buttresses the fact that source documents have a great positive impact on financial reports, if properly identified and recorded. There is relationship between genuine source documents and authenticity of the statements of account in accounting cycle. This study recommends among others that Accountants of organizations should take much cognizance of genuine source documents and post transactions to relevant prime books in order to ascertain how genuine and credible the financial statements and activities of an organization can be. Key words: Source Documents, Credibility, Financial Reports, Accounting Circle Journal Reference Format: Ibo, S. A., Akindutire, S.O. & Omole, I.I. (2023): Source Documents and Credibility of Financial Reports in the Accounting Cycle. Humanities, Management, Arts, Education & the Social Sciences Journal. Vol. 12. No. 1, Pp 1-16 www.isteams.net/humanitiesjournal. dx.doi.org/10.22624/AIMS/HUMANITIES/V12N4P1

Importance of Art Museum and its Influence on Behavioral Intention of Visitors

This study aimed to investigate the importance of art museum and its influence on behavioural intention of visitors. Well-structured questionnaire directed at two hundred visitors who were willing to participate in the study was used to gather data for analysis. Data was analyzed descriptively through tables, charts and inferentially through Chi Square and Pearson correlation. Results revealed that “I gained new knowledge from my experience visiting art museum” had the highest mean value (4.21) of perception about art museums. Also, the visitors were willing to visit more art museums and they were satisfied with the art museum visited. Furthermore, hypothesis revealed that there is a significant relationship between satisfaction of the visitors and their behavioural intention towards art museums. Therefore, art museums should be promoted more since they serve as educative and entertaining means of promoting knowledge or art exhibits and local culture of the populace. Keywords: Art, Museum, Perception, Visitors, Satisfaction Journal Reference Format: Ajayi, J.B. (2024): Importance of Art Museum and its Influence on Behavioral Intention of Visitors. Humanities, Management, Arts, Education & the Social Sciences Journal. Vol. 12. No. 1, Pp 23-30. www.isteams.net/humanitiesjournal. dx.doi.org/10.22624/AIMS/HUMANITIES/V12N2P3