Dr. Martins Kutus

Dr. Martins Kutus

UNIVERSITY OF JOS

oloruntobak@unijos.edu.ng 0009-0004-4515-991X
2 Publications

Biography

Martins Ololruntoba Kutus holds Ph.D., in Accounting & Finance of the University of Jos, Jos-Nigeria. A fellow of the Institute of Chartered Accountants of Nigeria and a Senior Lecturer in the department of Accounting Faculty of Management Sciences University of Jos, Jos-Nigeria

Publications 2

1
Research Article Vol. 11, Issue 1

Internal Control System Effectiveness and Procurement Fraud Prevention in the Public Health Sector: Evidence from Nigeria

Dongo, Samuel Moses*, Martins Kutus, Daniel Orsaa Gbegi

This paper examines internal control system effectiveness and procurement fraud prevention in the public health sector: Evidence from Nigeria. For the purpose of this study, survey research design method was adopted. As far as data was concern, primary source of data was adopted through the issuance of a well-structured 5-point Likert scale Questio...

DOI: 10.67862/nahj.2026.kk7cos5i
Jul, 2026 Vol. 11, Issue 1
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2
Research Article Vol. 10, Issue 2

The Effect of ERP System Adoption on the Profitability of Manufacturing Firms in Plateau State, Nigeria

Samson Okpanachi Daniel, Martins Kutus*, Victor Ogu

This study investigates the effect of Enterprise Resource Planning (ERP) system adoption on the profitability of manufacturing firms in Plateau State. Employing a quasi-experimental research design and panel regression analysis, the research analyzes financial data spanning 12 years, including pre- and post-implementation periods. In general, the r...

DOI: 10.67862/nahj.2025.x01ddd00
Dec, 2025 Vol. 10, Issue 2
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