4 Hult International Business School, USA 5 Department of Accounting, City Power, Johannesburg, South Africa _______________________________________________________________________________ *Corresponding Author: Favour Oluwadamilare Usman Corresponding Author Email: favourhimself@gmail.com Article Received: 03-01-24 Accepted: 01-02-24 Published: 18-02-24 Licensing Details : Author保留本文的权利。本文根据创意共享属性noncmercial 4.0许可(http://www.creativecommons.org/licences/byby-nc/4.0/)分发,允许工作,无需进一步的工作,可以在未经访问的情况下进行开放式访问,从而允许非商业使用,再现和分发。 ______________________________________________________________________________________