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Dr. Peter Akpa Oti




Associate Professor


[email protected]

About Dr. Peter Akpa Oti

Dr. Peter Akpa Oti, an Associate Professor of Accounting is a Chartered Accountant, a member of the Chartered Institute Taxation of Nigeria and a member of Financial Reporting Council of Nigeria. He teaches Management Accounting, Taxation and Fiscal Policy in the University of Calabar. He is a holder of MBA (Masters degree in Business Administration). In addition to his teaching experience, he has wide community service exposure evidenced by 9 years working experience with the Cross River State as Special Adviser, Budget, Monitoring and Evaluation and later as Executive Chairman, Internal Revenue Service. Dr. Peter Akpa Oti is an outstanding scholar; he sets his goal and deploys both mental and physical energy to accomplish his mandate.This was demonstrated while he was Executive Chairman of Internal Revenue Service where he stunned the state within a period of 14 months by raising the monthly revenue from N650m to N1.6bn. He has the energy and drive to face challenges. As an academic, he has publications in local and international journals. He has published 21 (twenty-one) articles in International journals and 6 (six) in local journals. He has attended many local and international conferences. He has presented papers on Cross River State 2012 Budget Performance Review, Budget Monitoring and Evaluation (Tracking Budget Statements), Relevance of Fiscal Responsibility Law in Cross River State, Budgeting Process at the State and Local Government Levels: Perspectives on Civil Society and Community Inclusion, and Budgeting Process at the Sub-national Level. He takes interest in topical issues and has made intellectual contributions to contemporary issues such as Treasury Single Account and implementation of International Public Sector Accounting Standards in Nigeria. Dr. Peter AkpaOti has 12 (twelve) technical reports to his credit, some of which are: Cross River State Budget Analysis, 2007- 2013, Cross River State Budget Performance Report, 2007 – 2013. He has supervised 7(seven) post graduate research with 1(one) being a Ph.D whose thesis is on Public Accounts Committee and Accountability of Funds in Nigeria: Evidence from South-South States by Dr. Uklala, Ashishi Peter.

S/N Qualification School Atttended Started Finished
First School Leaving CertificateSt Gregory Primary School, Agborkim Waterfalls, Etung Local Government Area, Cross River State, Nigeria 19671972
WASCGovernment Secondary School, Ikom Local Government Area, Cross River State, Nigeria19731977
O'Level CertificateFederal School of Arts and Science, Ogoja, Cross River State, Nigeria19771978
B.Sc. AccountingUniversity of Calabar, Calabar, Cross River State, Nigeria19861990
M.BAUniversity of Calabar, Calabar, Cross River State, Nigeria19911995
M.Sc. AccountingUniversity of Calabar, Calabar, Cross River State, Nigeria19992002
PhD AccountingUniversity of Calabar, Calabar, Cross River State, Nigeria20022006

S/N Publication
Oti, P.A.and Mbu-Ogar, G.B. (2018). Analysis of Environmental and Social Disclosure and Financial Performance of Selected Quoted Oil and Gas Companies in Nigeria. International Journal of Accounting and Financial Management, 4(2)
Effiong, S.A. and Oti, P.A. (2012). Analytical evaluation of cost elements and their influence on productivity of manufacturing firms. Journal of Finance and Investment Analysis. www.scienpress.comISSN: 2241-0988(print version), 2241-0996(online). (Google Scholar).
Otalor, J.I. and Oti, P.A. (2017). Budget participation, Managerial Performance and Budgetary slack: The Intervening Role of Budget Pressure and Monitoring. Accounting and Taxation Review, 1(1), 1-28.
Oti, P. A. (2002). Theory and application of material management strategies. Essential Journal of Management Sciences 1(1) 47–56
Oti, P.A., Odigbo, B.E. and Odey, F.I. (2016). The fluxional relationship between internally generated revenue and cost of collection in Cross River State, Nigeria: Tax education and sensitization measures. Global Journal of Management and Business Research ,33-41) D.16 (2), Version I. 32-41. ISSN: 2249-4588 (Online).
Eze, F.J., Oti, P.A. and Odigbo, B.E.(2016); Post-Ebola Financial Analysis of the Economic Fortunes of the Tourism/Hospitality Sub-Sector in Cross River State, Nigeria.European Journal of Accounting, Auditing and Finance Research. ISSN:2054-6327 (Online)
Oti, P.A. and Akpan, D.C. (2016); Accounting perspective of environmental footprints of the oil and gas industry in the South-South Region of Nigeria. International Journal of Innovative Research and Advanced Studies (IJIRAS, ISSN:2394-4404) ID:EP1611IJ0061
Eze, F.J., Oti, P.A. and Odigbo, B.E.(2016); Socio-Economic Implications of Essential Commodities’ Price Differentials in Riverine and Hinterland Areas of Nigeria. Research journal of Finance and Accounting; ISSN: 2222-2847 (Online)
Oti, P.A. and Asuquo, A.I. (2016). Framework of Church Accounting in Nigeria:Pragmatic examination of the problems, prospects and financial implications of proliferation of churches. Journal of Marketing and Consumer Research. 27, 7-21. ISSN 2422-8451.
Oti, P.A., Effiong, S.A. and Tapang, A.T. (2012). Environmental costs and its implication on the returns on investment: An evaluation of selected manufacturing companies in Nigeria. Global Journal of Management and Business Research. 12(7) 17–20. Reg. no.430374 (Google Scholar).
Oti, P.A., Eze, F.J. and Odey, F.I. (2016). Nigeria’s revenue profile and the socio-economic development mesh. Research on Humanities and Social Sciences, 6 (20), 54-60. ISSN 2225-0484 (Online).
Oti, P. A. (2000). Critical analysis of practical variability in Accounting practice. West African Journal of Research and Development in Education 7 (3) 102–105
Eze, F.J., Oti, P.A. and Odigbo, B.E. (2016). Accounting/economic cost of poor public awareness of the dangers of ozone layer depletion in Nigeria and marketing communications implications. Research Journali’s Journal of Ecology, 3(5)1-15. (Online).
Oti, P.A. and Odey, F.I. (2016). Tax reforms and revenue trend in Nigeria: The dyadic interact.Research Journal of Finance and Accounting, 7 (19), 84-92. ISSN 2222-2847 (Online).
Oti, P. A. (2000). Mobilization and management of local government financial resources. West African Journal of Research and Development in Education 7 (3) 112–118
Oti, P.A., Odigbo, B.E. and Odey, F.I. (2016). Nigeria’s debt burden and development tangle: The socio-economic and political implications. Journal of Economics and Sustainable Development, 7(20), 92-101. ISSN 2222-2855 (Online).
Oti, P.A. Igbeng, E. and Obim, E.N. (2016). Appraisal of policy impact of treasury single account in Nigeria. Research Journal of Finance and Accounting, 7(20), 45-52. ISSN 2222-2847 (Online).
Oti, P. A. (1995). Effects of delayed budget pronouncement on national economic activities. African Journal of Educational Technology. 4 (1) 17–21
Asuquo, A.I., Oti, P.A. and Etim, E.A.,(2016); Empirical Analysis of Financial Contributions of Tourism to the Gross Domestic Product of Nigeria. IOSR Journal of Economics and Finance (ISSN:2321-5925).
Oti, P.A, Eze, F.J. and Odigbo, B.E. (2016). Social marketing campaign as a tool for reducing financial cost of HIV/AIDS pandemic in Nigeria. International Journal of Health and Psychology Research. 2(1) 1-13.
Effiok, S.O. and Oti, P.A.(2017); Re-Invigorating the Nigeria Tax System as a Redemption from the Vagaries of the World Oil Market. International Journal of Advanced Studies in Economics and Public Sector Management (IJASEPSM, ISSN:2354-4228) Online
Effiong, S.A., Akpan, E.I. and Oti, P. A. (2012). Corporate governance, wealth creation and social responsibility accounting. Management Science and Engineering. 6(4) 110–114. ISSN 1913-035X (online) (Google Scholar).
Oti, P. A. (1995). The role of tertiary institutions in alleviating the problems of public sector accounting in Nigeria. Journal of Education and Peace. 3 (2) 13-17
Oti, P.A., Effiong, S.A, Dickson, Esso, D.E, Rabson , I. C, and Egbe ,C.A (2016); Evaluation of the Effect of Personal Income Tax Amendment Act 2011 on internally generated revenue: A focus on Cross River State of Nigeria. Journal of Empirical Economics-Manuscript ID:JEE-16-20

warning No Result For Grants Received.

warning No Result For Conferences Attended.