Federal University of Lafia (FULafia)
info@fulafia.edu.ng +23481 1299 0109
Economics, Faculty of Social Science

Prof. Isa Kida Mohammed


Research Interest

Forensic Accounting,Auditing,Accounting Ethics, International Accounting.


Mohammed Isa Kida B.Sc, M.Sc, PhD, CNA, CITN is a Professor of Accounting in the Department of Economics at the Federal University Lafia, he holds a PhD in Accountancy.

He is an academician, Professional Accountant and consultant who has been a teacher all through his carrier. Dr. Kida is currently a visiting Associate Professor to many institutions and also external examiner for many Universities. He has taught various courses in Accounting and Finance at all levels of undergraduate and postgraduate.

However, he specializes in international Accounting, Auditing, strategic financial management, Financial Accounting, Forensic Accounting and ethics in Accounting.

As a university administrator, he has held several offices of responsibilities, among which are head of department,  Director of Consult, Director of Academic Planning and currently the Dean of Social Sciences. The dean has as area of research ethics, auditing and international accounting.

Dr. Kida has published academic and non-academic articles nationally and internationally. He is married and blessed with children.

Selected Publications in Scientific Journals

    1. Kida, M. I. (2017), Accounting Ethics: Maiduguri Nigeria, Clearline, Publishers.

    2. Kida, M. I. (2017) Leader Development and Leadership Development: Clearline, Maiduguri,Publishers.

    3. Kida, M. I.  (2011) Principle of Auditing, Maiduguri, Nigeria Clearline, Publishers.

    4. Kida, M. I. (2011) International Accounting, Maiduguri, Nigeria Clearline, Publishers.

    5. Kida, M. I., Akiniyi, A.O. and Kanumbu, B. (2007). Q and A on Financial Managemen,: Impaq Publishers Maiduguri, Nigeria.

    6. Kida, M. I. & Tela, U. (2003). Issues in Public Sector Finance and Administration, (Eds.). Maiduguri, Nigeria: Impaq Publishers.

    7. Chapters in a Book

    8. Dahiru. H. B., Kida M. I. and Ibrahim B. A. (2011). Global Economic Melt-down: Implication for Auditors in Nigerian Public Service in L. A. Onojah (Eds.), Public Sector Resource Management, (PP 119-128). Yola, Paraclete Publishers. 

    9. Tela, U., Konduga A. M. and Kida, M. I. (2007). Fraud Detection Prevention and Control the Role of the Internal Auditor in the Public Sector (Eds.) in M.I. Kida and U. Tela (Eds) Issues in the Public Sector Finance and Administration Impaq Publishers Ltd Maiduguri. (Chapter 7 pp 100-112).

    10. Kumshe, A. M., Kida, M.I. and Okolo, A. J., (2003). Accounting Systems and Practices in Public Sector Organizations an Overview, in M.I. Kida and U. Tela (Eds.) Issues in Public Sector Finance and Administration Impaq Publishers Ltd Maiduguri (chapter four pp 65-70).

    11. Kida, M. I., Tela U. and Imam Y. ,(2003) Understanding the concepts of Budget, Budgetary process and control in the Public Sector under democratic governance In M.I. Kida and U. Tela (Eds.) Issues in Public Sector Finance and Administration Impaq Publishers Ltd Maiduguri (chapter four pp 65-70).

    12. Kida, M. I. (2002), Fraud and Mismanagement In Organizations: An Impediment to Economic Development. In Mohammed Kyari Dikwa (Eds.), Public and Private Sector Finance: a Concern for the Accountants (pp 44 – 56). Kaduna: ICPAN.

    13. M. I. Kida1 &Usman Sambo (2018) An Assessment of the Challenges of Pension Systems in Nigeria, (3)1. 279-290.

    14. Shehu Mustafa Liberty, Kida M. I.  & Abdulganiyu (2018) Salami Implications Of Neglecting Non-Oil Exports In Nigeria, Lafia Journal of Economics and Social Sciences, (3)1. 213 – 226.

    15. Liberty, S & Kida M.I. (2017), The Effect of Emotional Intelligence on Employees Performance” Review of Public Administration and Management, (6)12. 22-32.

    16. Kyari M. D. and Kida M. I., PhD (2017) Intricacies of International Public Sector Accounting Standards (IPSAS) and its Implementation by Government of Nigeria - Kwararafa University Journal of  Management Sciences,3(1), 71-80.

    17. Kida M.I. (2016), Concepts and Principles of Corporate Governance in Nigeria, Kwararafa University Journal of  Management Sciences,2(1), 106-125.

    18. Kida M. I. and Angahar, J. S., (2016), Industrialization and Economic Growth in Nigeria, Lafia Journal of Economics and Social Sciences, (1)1. 230 – 239.

    19. Rabiu A., Noorhayati M., Kida M. I., and Nura Shuaibu Safi, (2016) An empirical analyses on the influence of social conditioning and capability toward financial fraud in kano public sector. Journal of research in Humanity and Social Sciences, (2). 1. 100-106.

    20. Tope Samson Abiodun and M. I. Kida (2016) ‘The Impact of Strategic Learning Orientation, Entrepreneurial Orientation and Reconfiguring Capabilities on Export Performance of SMEs in Nigeria’ International Journal of Management Science and Business administration (2).3, Feb.2016.

    21. Tope Samson Abiodun and M. I. Kida (2016) ‘’The impact of strategic orientations on Small and Medium Enterprises’ performance: The roles of entrepreneurial orientation in promoting economic development’’ International Journal of Economics, Commerce and Management United Kingdom, (4), 4. 206-219.

    22. M. I. Kida, and Hafsat Bukar Adamu, (2015) An Evocation of the Nature, Marketability and Profitability of Downstream Oil and Gas Industry in Nigeria: Accounting Perspective, Prospects and Challenges, Kwararafa University Journal of Management Sciences,1(1), 28-49.

    23. M. I. Kida and Worsen Daniel, (2015) The Need for Movement Towards Harmonization of the Accounting Standard Across the Globe: A Lesson for Nigeria, Kwararafa University Journal of Management Sciences,1(1), 193-202.

    24. Kida, M. I., Yau Saidu & Musa, S. U. An Assessment of Auditors Ethical Behaviour in Nigeria, International Journal of Arts and Science, 07(05), 365-374.

    25. Kida, M. I. Musa, S. U. and Jero Edrin, (2013). Towards un Understanding of Cultural Influence on International Accounting Practice and Financial Reporting Globally, Journal of Management and Enterprise, 10 (1), 51-57.

    26. Jero E. and Kida M. I. (2013), Computer Crimes Computerized Accounting Systems In Nigerian Organizations: a Case Study, Journal of Social and Management Sciences, 8 (5).

    27. Kida, M. I. Ibrahim I. B. (2011), Challenges of Infrastructural Development and Sustainable Maintenance Culture in Local Government Council in Nigeria, Maiduguri Journal of Arts and Social Sciences,9 (2), 72- 81.

    28. Kida, M. I. Ibrahim I. B. and Zainab G. (2011 ),  Perception of Due Process Policy by Local Government Employees in Borno State, International Journal of Administration and Development Studies, 2(2) 167-180

    29. Angus O. U. and M. I. Kida (2011), Effectiveness of Internal Audit as Instrument of Improving Public Sector Management, Journal of Emerging Trends in Economics and Management Sciences (JETEMS) 2(4): 304-309.

    30. Kida, M. I., & Akiniyi, O. K. (2008). Due Process and Accountability as a Panacea for Effective Resource Management in Selected Local Government in Borno State: The Nigerian Accounting Horizone, 2(1), 91-102.

    31. Kida, M. I., & Akiniyi, O. K. (2008). Internal Audit of financial resources in Nigerian Universities: a Study of Selected Universities in the North Eastern Nigeria: Nigerian Journal of Accounting Research, 4(2), 52-63.

    32. Onojah, L. A., Ibiai, A., & Kida, M. I. (2007). Accountability in the Public Sector: a tool for Combating Financial Vices: Nigerian Sociological review, (2)1, 216-223.

    33. Adefila, J. J., Kida, M. I. & Adefila, E.M. (2005). Contents Analysis of Mentoring as Management Tool: a Conceptual Review: Maiduguri Journal of Arts and Social Sciences, 2(1), 57- 65.

    34. Kida, M. I., Ashemi, B.A. & Tar, U.A. (2004). Global Standardization and Harmonization of Accounting Systems: An overview: Maiduguri Journal of Arts and Social Sciences, 2(2), 18-29.

    35. Kida, M. I., Okolo, A. & Kyari, A. K. (2000). Accounting Development, Systems and Practices in the Global Environment: Comparative Analysis: Sahel Analyst Journal of Social and Management Sciences, 5(1&2), 19-33.

    36. Austine E., Kida, M. I. & Laurence O. A. (2001) Leadership And Psychology Of Organizational Management, In O. Ogunika, D. Irefin, M. Daura, D. Balami (Eds) Environment And Development Issues In Sub – Saharan Africa (A Siminer Series Vol. 1. Chapter Eight, pp 128 – 148. 

    37. Kida, M. I. Austine E.  & Laurence O. A. (2001) Understanding The Complexity Of International Taxation And The Multi National Enterprises, In O. Ogunika, D. Irefin, M. Daura, D. Balami (Eds) Environment And Development Issues In Sub – Saharan Africa (A Seminar) Series Vol. 1. Chapter Seventeen, pp 282 – 293.

    38. Kida,  M. I. (2008), An Assessment of the Nature, Types, Causes and Control in the Public Sector. Case Study of Borno State, PhD Thesis Submitted to the School of Post Graduate Studies, University of Maiduduri.

    39. Kida, M. I. (1997), Practice of International Accounting: a Case Study of Selected Companies in Nigeria MSc Dissertation Submitted to the Post-Graduate School, University of Lagos.

    40. Kida, M. I. (1994), Inventory Control in Manufacturing Companies, Final Year Project to the Department of Accountancy, University of Maiduguri. 

    41. Kida, M. I. Internal Accounting Control for Organizational Effectiveness in the Public Sector Being a Paper Presented at a Two Day Workshop For Internal Auditors, In Borno State Under the Auspices Of Zarmari, Management Consult.

    42. Kida, M. I. (2007), The role of Auditor in ensuring accountability in the Local Government System. Being a Paper Read at a Workshop for local Government Service Commission. At Women Centre Conference Hall, Maiduguri.

    43. Kida, M. I. (2006) Fraud and Mismanagement in Organizations – an Impediment to Economic Development. a text of paper presented at a workshop Theme: towards the sanitization of the Public and private sectors finance organised by Institute of Certified Public Accountants of Nigeria (ICPAN) Maiduguri Chapter in Conference room of brigadier Musa Usman Secretariat, June 12 – 13, 2002.

    44. Kida, M. I. (2006) Understanding the concept of Budgetary process and control in the public sector under democratic governance Workshop organized  by Corporate Analysts consult under the auspices of Taraba State Ministry of Finance on the 19th – 20th December, 2002 at Conference Hall of the State Secretariat, Jalingo.

    45. Kida, M. I. (2006) Relevance of Budget in the public institutions: A guide to financial control. A Paper presented to secretaries of junior and senior primary schools of Borno State. At Conference Centre of BOSUBEB.

    46. Kida, M. I. (2006) Concept of true professionalism: implications for the professional Accountants a paper presented at accountants night organized by office of the accountant general Borno State, Nigeria, at conference centre Maiduguri international hotel centre.

    47. Kida, M. I. (2005) An overview of the concepts of errors frauds and irregularities: The Auditor’s concern A paper presented at a three day workshop organized by the Department of a Accountancy, University of Maiduguri on the role of the Accountant in combating fraudulent practices in the public sector for Accountants and Auditors  at  University of Maiduguri.

    48. Kida, M. I. (2005) Proper Record keeping and effective financial control in the local government A paper presented at a three-day Workshop organized by Borno State Local Government Service Commission in collaboration with superlative consult on 21 – 22 September, 2005 at Daula Hotel Conference Hall, Kano.

    49. Kida, M. I. (2004) Store administration and management producers in the Public Sector: An overview. A paper read at Damaturu during a workshop organized for accountants and store keepers in Damaturu, Yobe State.

    50. Kida, M. I. (2002) Accountant and ethical code of conduct a paper presented to commemorate the maiden annual dinner of the Institute of Certified Public Accountants of Nigeria (ICPAN) at Maiduguri, International Hotel on the 3rd day of April 2002.