Application for Admission into the Nigerian Defence Academy 76 Regular Course

Dr. SG Joshua


Dr.  SG Joshua

Lecturer 1

Department of Accounting

  1. PhD Accounting, N.D.A. Kaduna 2020
  2. MSc Accounting and Finance, A.B.U. Zaria 2010
  3. Certificate in Computer Literacy, ABC Computers, Onikolobo-Abeokuta Ogun State 2000
  4.  B.Sc (Hons) Accounting, A.B.U. Zaria 1998 –  SSCE., Basawa Teachers College Zaria 1998  
  5.  Grade II Teachers Certificate Basawa Teachers College Zaria 1987             


Teaching and Research with specialization in Accounting and Finance

Taught and still teaching some of the following courses at undergraduate level: Research Methodology, Financial Accounting, Cost Accounting, Taxation and Fiscal Policy, Management Accounting, International Accounting, Financial Management, Oil & Gas Accounting, Company Law, Commercial Law, Law and Accounts of Bankruptcy, Executorship and Trust, Business Mathematics, Public Sector Accounting. At the postgraduate level, taught and still teaching some of the following courses: MSc (International Accounting and Research Methodology), Professional Masters (Financial Accounting, International Business, Research Methodology, Organizational Behavior and Compensation), Postgraduate Diploma in Accounting and Finance and Postgraduate Diploma in Management (Taxation, Principles of Finance and Financial Management)

In the course of my career in the Academy, I have taught, supervised and graduated over 40 Post-Graduate Diploma in Management (PGDM) students, more than 25 Post-Graduate Diploma in Accounting and Finance (PGDAF) students and over 100 Officer Cadets. Am currently supervising students at MSC, Postgraduate Diploma and Under-Graduate levels.  Served as the Departmental Examination Officer and Member Academy Examination Committee from 2012 to 2017, Coordinator Postgraduate Diploma in Logistics and Supply Chain Management. Currently, the Departmental Quality Assurance Representative and Assistant Coordinator M Phil Management programme. Received Certificate of Commendation in Recognition of Devotion to Duty from National Youth Service Corps Ogun State 2000, Letter of commendation for voluntary participation in Prep Supervision during the first-semester examination 2012/13 Session from the office of the Academy Provost, Nigerian Defence Academy, Kaduna, 2013. I have been involved in rendering various services to humanity, the nation and the immediate community.


Specialized in Financial Accounting which is the core area of accounting as a field of study. Have a special interest in financial information reporting which is the primary aim of accounting in general as well as in finance, Taxation, Public Sector Accounting, International Accounting and Research Methodology.


  1. Abgi Eniola Samuel, Olumide Lateef Mustapha & Joshua Samuel Gambo (2020). Working Capital Efficiency and Profitability of Listed Food and Beverage Corporations in Nigeria. The Journal of Economics of Finance (JEF), Department of Economics, Faculty of Arts and Social Sciences, Nigerian Defence Academy, Kaduna, Nigeria, September Issue.
  2. Suleiman Tauhid, Isiaka Olalekan Lasisi, Joshua Samuel Gambo, Joshua Okpanach & Lateef Olumide Mustapha (2020). Board Diversity as Moderator on Firm Characteristics and Financial Performance of Listed Conglomerate Companies in Nigeria. European Journal of Accounting, Auditing and Financial Research, Published by ECRTD- UK, September, Vol. 8, No: 8, pp. 73-86.
  3. Joshua Samuel Gambo, Nyor Terzungwue, Okpanachi Joshua, Samuel E Agbi & Lasisi Isiaka Olalekan (2020). Board Meetings, Board Expertise and Financial Performance of Listed Insurance Firms in Nigeria. ESUT Journal of Management Sciences, Faculty of Management Sciences, Enugu State University of Science and Technology, Enugu, Nigeria, August, Vol.12, No. 1 & 2.
  4. Joshua Samuel Gambo, Nyor Terzungwe, Okpanachi Joshau & Samuel Eniola Agbi (2019). Board Independence, Expertise, Foreign Board Member and Financial Performance of Listed Insurance Firms in Nigeria. International Journal of Management, Accounting and Economics, November, Vol. 6, No: 11, pp. 780 -794
  5. Okpanachi Joshua, Moses Gosele Danpome, Ezinne Chinyere Ilunnu & Samuel Gambo Joshua (2015). Relationship Analysis Between Money Supply and Economic Growth in Nigeria. Journal of Business and Financial Studies Vol. 4, No: 1, Publication of Department of Accountancy, Nnamdi Azikiwe University, Akwa, Nigeria, December, pp. 75
  6. Farouk Bilkisu Kabir Usman,  Maude Aminun- Kano, Okpanachi Joshua, Samuel Gambo Joshua & Moses Gosele Danpome (2015). Investment in Automated Teller Machines and Banks Customers Satisfaction in Nigeria. European Journal of Business and Management, Vol. 7, No: 26, Publication of International Institute of Science, Technology and Education Accelerating Global Knowledge Creation and Sharing. The United State of America, pp.166 172
  7. Alexander Anfofum Abraham, Okpanachi Joshua & Joshua Samuel Gambo (2014). Measuring the Impact of Financial Sector Development on Nigerians Economic Growth.  International Journal of Education and Research, Vol. 2, No: 12, Contemporary Research   Centre Australia, December, pp 210
  8. Alexander Anfofum Abraham, Joshua Samuel Gambo, Tauhid Suleiman (2013). Estimating the Impact of Foreign Direct Investment in Nigeria.  International Journal of Humanities and Social Science, Vol. 3, No: 17, Centre for Promoting Idea, United States of America. September, pp 138
  9. Okpanchi Joshua, Samuel Gambo Joshua & Suleiman Tauhid (2013). Corporate Governance Principles Application and the Financial Performance of Deposit Money Banks in Nigeria: An Impact Assessment. Research. Journal of Accounting and Finance, Vol.4, No: 2, International Institute for Science Technology and Education. The United States of America. March, pp. 53-64.
  10. Joshua Samuel Gambo, Okpanachi Joshua, & Danpome Gosele Moses (2013). Rural Savings Institutions and Economic Empowerment in Nigeria: An Analysis. International Journal of Arts and Commerce, Vol. 2, No: 3, Centre for Enhancing Knowledge United Kingdom. March, pp. 71-80.
  11. Okpanachi Joshua, Brig. Gen (Rtd) Maude Aminun- Kano and Samuel Gambo Joshua (2013). Motivational Factors and Employees Job Performance in Nigerian Firms: A Relationship Analysis. International Journal of Social Sciences and Interdisciplinary Research, Vol. 2, No:1, Published by Indian Research Journal, Kurukshetra, Haryana (India,) March, pp 87-95.
  12. Okpanachi Joshua, Samuel Gambo Joshua & Moses Gosele Danpome (2013). Impact of Nigerian Investment Promotion Commission on Nigerian Trade and Investment Policy. International Journal of Humanities and Social Science, Vol. 3, No: 4 (Special Issue), Centre for Promoting Idea, United States of America. February, pp 174-181. 
  13. Joshua Samuel Gambo (2012). Analysis of the Level of Rural Savings in Nigeria. Salem Journal of Management Sciences, Vol. 1 No: 1, Publication of Department of Management Sciences, Salem University, Lokoja. Kogi State, Nigeria, January, pp. 1-8.
  14. Okpanachi, Joshua PhD, Julius Henry Ikoghede FCA & Samuel Gambo Joshua (2010). Audit of Small Companies: Cross-Country Analysis. KASU Journal of Management Sciences, Vol.4, No:2, Journal of the Faculty of Social and Management Sciences, Kaduna State University, Kaduna- Nigeria, December, pp.103 112.