The Leadership,Accounting Development And Investigation Research(LADIR) Centre is a high impact peer-reviewed multidisciplinary journal hosted by the Department of Accounting, Prince Abubakar Audu University, Anyigba,Kogi State, Nigeria. The Journal aims to equip individuals with skills for job creation, wealth generation, value addition, and poverty reduction. It represents a leadership,Accounting Development And Investigation Research(LADIR). Its primary goal is to provide a comprehensive international education that is both practical and functional, facilitating the development of each person's unique talents and abilities to their maximum potential, enabling them to become solutions to their own challenges and contribute positively to society. Moreover, the journal presents a valuable opportunity for lecturers worldwide to enhance their academic and professional competencies, fostering growth and knowledge-sharing on a global scale. The Editorial Board is dedicated to ensuring that this journal is published twice a year. We express our utmost gratitude for your support.