Dr. Mary Abosede Adeoye, an esteemed researcher from Ladoke Akintola University of Technology, holds a PhD in Accounting with over a decade of teaching experience. She is highly skilled in teaching and research in the areas of accounting, finance, taxation, management, digital education and sustainability development. She has collaborated with several scholars on innovative research works both within and outside Nigeria.

She is a member of the Institute of Chartered Accountants of Nigeria (ICAN), Open, Distance and eLearning Association of Nigeria (ODeLAN) and the Nigerian Institute of Management (NIM).

Dr. Adeoye is a reviewer for several international journals. She had presented and published journal articles showcasing her expertise through a series of impactful studies by providing deep insights into the dynamics of financial markets, taxation, economic growth, corporate governance, and educational innovation in developing economies, particularly in Nigeria. She has published over twenty (20) journal articles at both international and institutional levels, she has a deep sense of impacting knowledge to the young generation and is greatly involved in community and leadership positions.

She embraces teamwork and collaboration as well as encourages students from across disciplines and cultural backgrounds, thereby promoting best organisational practices. Among the collaboration functions include: her participation in Partnership for Enhanced Blended Learning West Africa (PEBL-WA) Phases 1 & 2, organized by Association of Commonwealth University (ACU) in 2022 as a key facilitator; she represented her institution, LAUTECH at the Regional Consultative Meeting on Developing a Commonwealth Credit Transfer Framework for Micro-credentials in the Digital Age organized by Commonwealth of Learning (CoL) and National Open University of Nigeria (NOUN), a workshop comprising six Commonwealth West African countries – Nigeria, Ghana, Togo, The Gambia, Sierra Leone, and Cameroon in 2025.

In 2018, her publication on the Analysis of Bank Intermediation Activities on Economic Growth in Nigeria- a Co-integration Approach, published in Journal of Accounting and Financial Management, revealed that bank intermediation activities, specifically loans and advances, play a critical role in spurring innovation and channelling funds toward productive sectors, ultimately exerting a positive effect on the Gross Domestic Product (GDP).

Furthermore, the development of the capital market remains sensitive to global shifts, as evidenced by the massive loss of market value during the 2008 global financial crisis, which necessitated ongoing efforts by the Securities and Exchange Commission (SEC) to restore investor confidence through transparency. This paper titled “Impact of the Post Financial Crises Activities on Capital Market Development in Nigeria” was published in the Journal of Accounting and Financial Management in 2018.

Her 2019 publication in the International Journal of Research in Business, Economics and Management analysed the Effect of Money Supply on the Liquidity of Nigeria’s Money Market. The Nigerian economic growth is fundamentally linked to the efficiency of its financial markets and fiscal policies. The paper revealed that money supply variables, such as broad money and inflation rates, have been found to significantly influence the liquidity of the Nigerian money market, suggesting that an increase in broad money supply positively impacts liquidity measures like outstanding treasury bills.

In 2020, her publication titled “Adoption of Open Educational Resource (OER) Materials by Faculty and Learners: A Framework to Increase Openness Adoption in Open and Distance Learning Programmes Innovation in Open and Distance Learning (ODL)” published in London Journals Press showed that educational frameworks are evolving to meet the needs of a globalised world through digital resources and novel assessment methods. Open Educational Resources (OER), which include freely provided textbooks, videos, and software, are recognised for their potential to provide cost-effective access to high-quality content. However, a significant challenge remains in Nigeria, where OER is unknown to more than 60% of students and staff, and very few realise its importance.

In 2022, her publication on Corporate Governance Practices and Capital Structure Decisions: A Two-Sector Comparative Analysis revealed that the structural characteristics of organisations are vital for achieving high performance and ensuring investor protection. In the industrial goods sector, board size and board gender diversity have been identified as positive and significant contributors to accounting-based measures of performance like Return on Assets (ROA). Moreover, board independence and the size of audit committees are crucial for market-based performance, as seasoned audit members help decrease financial mismanagement. The relationship between governance and capital structure is also sector-sensitive; for instance, board independence and gender diversity correlate positively with leverage in both consumer and industrial firms, but governance variables generally affect leverage more significantly in the consumer goods sector.

However, the impact of Value Added Tax (VAT) policies remains complex; while intended to boost revenue and capital formation, recent studies indicate a negative and statistically insignificant relationship between VAT and economic growth, possibly due to tax evasion, increased burdens on productive sectors, or the diversion of proceeds into unproductive ventures. These were the findings from her publication in 2023 on the paper titled “Effect of Value Added Tax Policies on Economic Growth in Nigeria”, published in the European Journal of Science, Innovation and Technology.

In 2024, her publication on “Human Resource Accounting and Performance (Work Engagement) of Civil Servants in Lagos State, Nigeria”, published in the International Journal of Management Science and Business Analysis Research by Cambridge Research and Publications, found that beyond structural governance, Human Resource Accounting (HRA) highlights the importance of employees as fixed assets. Investments in acquisition, learning, and maintenance costs have been shown to stimulate employee engagement, which serves as a proxy for operational performance.

The adoption of cloud accounting in Nigerian deposit money banks has been shown to improve financial stability, risk management, and the timeliness of generating financial reports, thereby enhancing user confidence. Her publication on “The Impact of Cloud Accounting on the Financial Performance of Deposit Money Banks in Nigeria” in 2025 revealed these findings.

Her current research work involving collaborators from Botswana, South Africa and the United Kingdom is on “The Intersection of FinTech and Green Finance: Adoption Models for AI-Powered Financial Applications” as well as “Skills, Education and Labour Market Effects for Sustainability Accountants and Assurance Providers”

Dr. Adeoye, therefore, makes the following recommendations: sustainable development in Nigeria requires an integrated approach that enhances the regulatory environment for businesses, promotes technological integration across all sectors of the economy and fosters awareness of digital educational resources. By aligning corporate governance structures with sector-specific needs and investing in human capital through robust accounting practices, the nation can better navigate economic volatility and drive long-term growth.