Volume 10 (2026)

1

Research Article

CROWDFUNDING LITERACY AND STARTUP CAPITAL FORMATION AMONG RURAL ENTREPRENEURS IN NORTHERN NIGERIA: EVIDENCE FROM A CROSS-SECTIONAL SURVEY

Mohammed Aminu Bello^*, Muhammed Alhaji ABUBAKAR

Access to startup capital remains a significant challenge for rural entrepreneurs, particularly in contexts where conventional financing is constrained by limited collateral, geographical barriers, and restricted access to formal financial services. Crowdfunding offers an alternative digital financing mechanism, but its effective use may depend on entrepreneurs' knowledge, confidence, digital capa...

Jun, 2026 pp. 459-486

2

Research Article

EFFECT OF MANAGERIAL AND FINANCIAL SKILLS ON PERFORMANCE OF SELECTED MSMEs IN KADUNA STATE

Rabo Magaji^*

This study examined the effect of managerial and financial skills on the performance of selected micro, small, and medium enterprises (MSMEs) in Kaduna State. Although the various tiers of government have made frantic efforts to create an enabling environment for MSMEs in Nigeria to thrive, they are still characterized by a high rate of mortality and poor performance in terms of job creation, pove...

Jun, 2026 pp. 438-458

3

Research Article

EFFICIENCY WAGES AND EMPLOYEE PRODUCTIVITY IN NIGERIA’S SERVICE SECTOR: EVIDENCE FROM SMALL AND MEDIUM-SIZED ENTERPRISES (SMEs)

Mohammed Aminu Bello^*

Investigating the effect of efficiency wages on labour productivity in Nigerian manufacturing firms, the study draws panel data from 1,200 observations across three survey periods: 2016, 2020, and 2024. Utilising a Cobb-Douglas production function within a fixed-effects (FE) estimation framework, the study examines whether firms that pay above-sector average wages exhibit higher productivity. Key ...

Jun, 2026 pp. 413-437

4

Research Article

MODERATING ROLE OF ORGANIZATIONAL AFFECTIVE COMMITMENT IN THE RELATIONSHIP BETWEEN WORKPLACE ENVIRONMENT AND EMPLOYEES’ PERFORMANCE

Ismaila Batengi Abubakar^*, Nasiru Abdullahi, Lawal Gambo Saulawa

This study examines the moderating role of organizational affective commitment in the relationship between workplace environments, and employee’s performance among academic staff of Niger State Polytechnic. A cross-sectional survey design was employed in the study. Primary data was collected through self-administered questionnaire distributed to the respondents using census sampling (saturated) te...

Jun, 2026 pp. 378-412

5

Research Article

ACCESS TO FINANCE AND PERFORMANCE OF SMES IN KANO: MODERATING ROLE OF RECORD KEEPING

Kolawole, Ayo Wilson^*, Oladejo, Lukman Gbolagade

This study examines the moderating influence of record-keeping on the relationship between access to finance and the performance of small and medium enterprises (SMEs) in Kano State. Employing survey research design using quantitative method, data was gathered from a sample of 373 business owners, selected from a total population of 21,615 registered SMEs, based on simple random sampling technique...

Jun, 2026 pp. 355-377

6

Research Article

ENERGY ACCESS, GOVERNANCE, AND TRANSITION PATHWAYS: INSIGHTS FROM SHAPE COMMUNITY IN NIGERIA

Ahmed Ibrahim Butu^*

Achieving universal access to affordable, reliable, and sustainable electricity remains a major challenge in many developing countries, where rural electrification is constrained by weak institutions, inadequate infrastructure, and limited investment. Although decentralised renewable energy technologies are increasingly promoted to address energy poverty, their long-term sustainability depends as ...

Jun, 2026 pp. 320-354

7

Research Article

A CONCEPTUAL FRAMEWORK OF THE MODERATING ROLE OF RELIGIOSITY

Habiba Ali Yaqub^*

The global halal food market has experienced rapid expansion, yet scholarly understanding of how religiosity shapes consumer behaviour remains inconsistent across geographical contexts. While religiosity functions as a significant moderator in several Asian Muslim majority nations, empirical evidence from Nigeria reveals that religiosity tested as a direct predictor presents a weak and insignifica...

Jun, 2026 pp. 298-319

8

Research Article

HARNESSING DIGITAL TECHNOLOGIES FOR RESILIENT SUPPLY CHAINS IN POST-COVID-19 NIGERIA

Tolufashe, Stephen Afolabi^*, Ojekunle, Joel Ademola

The COVID-19 pandemic revealed several weaknesses in Nigeria’s supply chains, including poor coordination, lack of digitalisation, and weak risk management frameworks. In the wake of the pandemic, there has been a growing need to invest in digital technologies to achieve resilient supply chains that enhance sustainable development. This paper seeks to discuss the role of digital technologies in im...

Jun, 2026 pp. 283-297

9

Research Article

MEDIATING ROLE OF ORGANIZATIONAL CITIZENSHIP BEHAVIOR ON THE RELATIONSHIP BETWEEN ORGANIZATIONAL COMMITMENT, AND EMPLOYEE PERFORMANCE AMONG ACADEMIC STAFF OF THE PUBLIC COLLEGES OF EDUCATION IN BAUCHI STATE.

Muhammed Wabi Bello^*, Wasilu Suleiman

The study examined the mediating role of organisational citizenship behaviour on the relationship between organisational commitment and employee performance of academic staff of Bauchi state public colleges of education, two (2) research questions were formulated together with two (2) Alternate hypothesis based on the empirical evidences, a quantitative research approach was adopted with a descrip...

Jun, 2026 pp. 254-282

10

Research Article

CHANGE MANAGEMENT STRATEGIES: BOOSTING EMPLOYEE PERFORMANCE AT AFIT KADUNA

Kwagga John Fave Kwaji^*, Sulaiman Ali Tamasi, Owolabi Adeleke Samuel, Fatima Shuwa

This study looks at how change management strategies shape employee performance at the Air Force Institute of Technology (AFIT), Kaduna. The study adopted Expectancy Theory and used a survey design. Primary data came from 242 staff members selected through non-probability sampling out of a total population of 611 across all five faculties. For analysis, Partial Least Squares Structural Equation Mo...

Jun, 2026 pp. 240-253

11

Research Article

THE MEDIATING EFFECT OF COMPETITIVE ADVANTAGE ON THE RELATIONSHIP BETWEEN CUSTOMER-SUPPLIER RELATIONS AND SUPPLY CHAIN PERFORMANCE OF SME’S IN NIGERIA

Bilkisu Ovosi Mohammed^*, Zainab Isah, Razika Ismail Hassan

This study explores the effect of customer-supplier relationship on Supply Chain Performance (SCP) of manufacturing SMEs in Northwestern Nigeria, with Competitive Advantage (CA) examined as a mediating variable. A quantitative research design was adopted, utilizing structured questionnaire to collect data from 186 respondents across selected manufacturing SMEs in the region. Structural Equation Mo...

Jun, 2026 pp. 222-239

12

Research Article

DIGITAL TRANSFORMATION AND FINANCIAL SERVICE DELIVERY EFFICIENCY OF COOPERATIVE SOCIETIES IN KADUNA STATE, NIGERIA: EVIDENCE FROM SELECTED COOPERATIVES (2019–2025)

Muritala, A. Olaoye^*, Olude, A.O., Abubakar Yakubu

This paper examines the impact of digital transformation on the efficiency of financial service delivery in cooperative societies in Kaduna State, Nigeria, covering the period from 2019 to 2025. Specifically, the study investigates the influence of digital payment systems, digital record management, online communication platforms, and the automation of financial services on lending speed, transact...

Jun, 2026 pp. 202-221

13

Research Article

EFFECT OF MARKET TIMING ON FINANCIAL PERFORMANCE OF LISTED CONSUMER GOODS FIRMS IN NIGERIA

Jamilu Muhamma^*, Ahmad Kabir Auwal

This study empirically investigates how strategic market timing decisions dictate the financial performance of listed consumer goods firms in Nigeria over the period 2016 to 2024. Utilizing a purposive sample of ten firms, the study employed panel data regression specifically a Random Effects model with cluster-robust standard errors, to analyze Return on Equity (ROE) against Current Market-to-Boo...

Jun, 2026 pp. 177-201

14

Research Article

CENTRALIZED STRUCTURE AND PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN NIGERIA; MODERATING ROLE OF SHARED VISION

Blessing Ojochogwu Shaibu^*, Akuraun Shadrach Iyortsuun, Martina Igash

Centralized structures are often linked with poor performance in literature and SMEs by their basic characteristics such as size, nature and mode of operation maintain centralized structures. Basing the study on the assumptions of contingency organizational structure theory, this study sought to examine if the centralized structures of SMEs have a significant effect on their performance and if sha...

Jun, 2026 pp. 162-176

15

Research Article

ASSESSING THE ROLE OF THE KADUNA STATE COOPERATIVE SOCIETIES LAW (2023) IN STRENGTHENING CIVIL SERVANTS' COOPERATIVES

Abubakar Tanko^*

This study assesses the role of the Kaduna State Cooperative Societies Law (2023) in strengthening civil servants' cooperative societies in Kaduna State by examining liquidity, continuity, and financial well-being as key indicators of cooperative strengthening. The study is motivated by persistent challenges, including weak liquidity management, poor loan repayment, inefficient loan disbursement, ...

Jun, 2026 pp. 140-161

16

Research Article

THE MODERATING ROLE OF BOARD SIZE IN THE FINANCIAL LEVERAGEPROFITABILITY NEXUS: EVIDENCE FROM LISTED OIL AND GAS FIRMS IN NIGERIA

Adetoro Moshood Iliyasu^*, Rahilahtu Ahmad Muhammad, Jamila Mohammad

The research investigated how the size of a company's board of directors influences the connection between financial leverage and profitability in listed oil and gas firms in Nigeria. The study included eight out of the nine oil and gas companies that were publicly listed as of December 31, 2024.The data used in the analysis were collected from the audited annual reports and financial statements o...

Jun, 2026 pp. 116-139

17

Research Article

AUDIT COMMITTEE CHARACTERISTICS AND SUSTAINABILITY DISCLOSURE: MODERATING ROLE OF BOARD GENDER DIVERSITY IN NIGERIAN BANKS

Umaru Hussein Omeiza^*, Salisu Mamman, Salisu Abubakar, Bello Sabo

The study investigated the role of board gender diversity as a moderator on the traits of audit committee and sustainability disclosure among Nigerian deposit money banks. The increasing stakeholder pressure for transparent environmental, social, and governance disclosure, exacerbated by corporate governance inefficiencies exposed by global financial scandals, has heightened the need for an effect...

Jun, 2026 pp. 92-115

18

Research Article

THE EFFECT OF INFLATION ON PURCHASING POWER AND SAVING CULTURE IN NIGERIA

Salami Suleiman^*, Makeri Simon Chamba

Practical economic conditions in Nigeria over the past decade have been characterized by persistent inflationary pressures, rising living costs, and declining real household income, all of which have continued to weaken consumers’ ability to maintain stable consumption and savings patterns. These macroeconomic challenges have raised concerns about how inflation influences household financial behav...

Jun, 2026 pp. 54-91

19

Research Article

THE EFFECT OF SUBSIDY REMOVAL, POLITICAL INSTABILITY AND INCOME INEQUALITY ON TAX COMPLIANCE AMONG MANUFACTURING COMPANIES IN YEMEN

Mohammed Mahdi Obaid, Zakariyau Gurama^*, Muneer Rajab Amrah

Worldwide, tax compliance remain one of the most disturbing phenomenon that threaten the integrity of different tax system from developed to developing nations. This study is to examine the effect ofsubsidy removal, political instability and income inequality on tax compliance among manufacturing firms in Yemen. The study adopts a survey research design using selfadministered questionnaire to coll...

Jun, 2026 pp. 37-53

20

Research Article

EFFECT OF PERCEPTUAL BIASES ON WORKPLACE HARMONY AMONG EMPLOYEES IN SELECTED SMES IN ZAMFARA STATE

Hassan, Abdul Sabur^*, Okpanachi, Aliyu

Perceptual biases such as selective perception, stereotyping, halo effect, and projection distort employees’ judgments about their colleagues and supervisors toward achieving organizational and individual set goals and objectives. It is on this note that the study on the effect of perceptual biases on workplace harmony among employees in selected SMEs in Zamfara State was conducted. The aim is to ...

Jun, 2026 pp. 1-22

21

Research Article

ENHANCING SCALABILITY AND SUSTAINABILITY IN ENERGY AND CARBON MARKETS: A QUANTITATIVE ANALYSIS OF THE ALGORAND-BLOCKCHAIN IN P2P TRADING FRAMEWORK

Faisal Lawal Yazid^*, Adamu Sani Yahaya

Local energy and carbon markets created on private or legacy blockchains suffer from limited throughput, high costs, and fragmented settlement, hindering the expansion of household-level peer-to-peer (P2P) trade. This study investigates whether a public, high-throughput blockchain can support real-time, cooperative carbon and energy trade at the local level. The "blockchain trilemma," a three-way ...

Jun, 2026 pp. 23-36