Issues in this Volume

Articles in this Volume

28 articles
1
Research Article

LEADERSHIP SUCCESSION AS A CRITICAL FACTOR FOR SUSTAINABILITY OF FAMILY-OWNED BAKERIES IN LAGOS STATE, NIGERIA

Olufemi Olabode Olayemi*, Damilola Omowunmi Akinsanya, Serifat Olasumbo Jaji

Family-owned businesses play a significant role in economic wealth creation and employment opportunities. However, their survival is often jeopardized due to the lack of proper succession planning. This study investigates the impact of leadership succession on the sustainability of family-owned bakeries in Lagos, Nigeria. Using a cross-sectional survey design and smartPLS3 analysis, the research c...

Dec, 2023 pp. 1-14
2
Research Article

ISLAMIC FINANCE IN NIGERIA: A GEM IN THE DIRT OR A HOARSE

Oladimeji Johnson Abiodun*, Alexander Ezekiel

The study evaluates the strategies adopted by Islamic banks in Nigeria to enhance performance using mixed-methods approach combining SWOT AND PESTEL analyses with survey data to evaluate the competitive strategies. The findings revealed several strengths including innovative financial products, effective differentiation from conventional banks, exceptional customer service and a strong online pres...

Dec, 2023 pp. 124-139
3
Research Article

MANAGEMENT OF HUMAN RESOURCE PRACTICES AND TURNOVER INTENTION OF PRIMARY SCHOOL STAFF: THE ROLE OF WORK ENVIRONMENT

Asiya Abdul Saulawa*, Hamza Aliyu Galadanchi

This study looks at the relationship between primary school staff's intentions to leave and HRM practices, as well as the moderating effect of the work environment. 2,714 Higer institutions are selected to participate in the study using simple random sampling technique from the annual school census (2018–2019) conducted by State Universal Basic Education Board. Krejcie and Morgan tables were used ...

Dec, 2023 pp. 20-36
4
Research Article

FINANCIAL LITERACY AMONG YOUNG ADULTS: AN EMPIRICAL ANALYSIS OF NIGERIAN UNIVERSITY STUDENTS

Mohammed Aminu Bello*

This article examines the ability of learning sources associated with financial literacy among university students. The survey consists of 500 university undergraduate students attending classes where principles of finance are taught. The survey consists of a class test on financial literacy to determine the state of the participants’ current financial knowledge. Moreover, socio demographic data w...

Dec, 2023 pp. 217-235
5
Research Article

ENHANCING ORGANIZATIONAL PRODUCTIVITY THROUGH ADAPTIVE ADMINISTRATIVE STRATEGIES

Aliyu Ishaq Abdullahi*

In a rapidly changing business environment, organizations face unprecedented challenges that demand flexibility and adaptability in administrative structures. This research the impact of adaptive administrative strategies on organizational productivity. Content analysis was used as the methodology of the study analyzing various adaptive management techniques, including participative change managem...

Dec, 2023 pp. 205-216
6
Research Article

INTEGRATION OF ARTIFICIAL INTELLIGENCE IN ADMINISTRATIVE MANAGEMENT: A FRAMEWORK FOR SUSTAINABLE ORGANIZATIONAL PERFORMANCE

Abubakar Salihu*

This research proposal seeks to investigate and develop a comprehensive framework for the strategic integration of Artificial Intelligence (AI) in administrative management, with a focus on enhancing sustainable organizational performance. The study aims to explore the potential benefits, challenges, and strategic considerations associated with the adoption of AI technologies in administrative fun...

Dec, 2023 pp. 189-204
7
Research Article

BOARD ATTRIBUTES AND TAX AVOIDANCE OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

Aminu YUSUF*, Rabi’u ADO

The study examined the effect of board attributes on tax avoidance of listed industrial goods firms in Nigeria. Data for the study were sourced solely from secondary sources extracted from annual reports and accounts of the studied industrial goods firms for the period 2012 to 2022. Panel regression analysis was applied to analyse the data. The study documented that board attributes have varied ef...

Dec, 2023 pp. 175-188
8
Research Article

EFFECT OF CAPITAL STRUCTURE ON FIRM PERFORMANCE: A SYSTEMATIC REVIEW

Haruna Muhammed Musa*, Tahir Dahiru Muhammed

This study provides a systematic review of the literature on the effect of capital structure on firm performance. A total of 100 articles are identified, reviewed and analyzed, including both empirical and theoretical studies. The findings suggest that there is no clear consensus in the literature on the effect of capital structure on firm performance. Some study finds a positive relationship, whi...

Dec, 2023 pp. 140-158
9
Research Article

DETERMINANTS OF CAPITAL ADEQUACY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA

Theresa Ekpe Oto*, Patience Ote Ola, Amity Ijuwo

The study evaluates the determinants of capital adequacy of Nigerian Banks for the period of 2007 to 2021. The study used capital adequacy ratio as the dependent variable, while bank-specific factors and macroeconomic variables were used as the independent variables and the study adopted the technique of regression analysis. We found a significant positive influence of ROA, assets quality (AQ), Lo...

Dec, 2023 pp. 95-107
10
Research Article

MEDIATING EFFECT OF INTELLECTUAL CAPITAL ON THE RELATIONSHIP BETWEEN BOARD ATTRIBUTES AND FINANCIAL PERFORMANCE OF LISTED NON-FINANCIAL FIRMS IN NIGERIA

Adamu Umar*, Kabiru Isah Dandago, Zaharaddeen Salisu Maigoshi

The study investigates the mediating effect of intellectual capital on the relationship between board attributes and the financial performance of listed non-financial firms in Nigeria. The study employed board size, board independence, board meeting, board gender, and board expertise as measures of board attributes, while intellectual capital is measured using the Modified Value Added Intellectual...

Dec, 2023 pp. 77-94
11
Research Article

LEVERAGE AND PROFITABILTY OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

Usman Umar Naibi*, Aminu Mohammed Bashir, Abubakar Mohammed, Abdullahi Inuwa Njidda

The study examines the effect of leverage on profitability of listed industrial goods firms in Nigeria for the period of 2012-2022.The sample size is 11 industrial goods firms out of the 13 industrial goods firms listed on the floor of Nigeria Exchange Group. It uses balance panel the secondary data are extracted from the financial reports and accounts of the companies that are used as the sample ...

Dec, 2023 pp. 58-76
12
Research Article

IMPACT OF OWNERSHIP STRUCTURE ON FINANCIAL PERFORMANCE OF LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA

Muhammad Shehu Garba*, Afeez Olatunde Oladele

The study aims to investigate the effect of ownership structure on the financial performance of listed industrial goods companies in Nigeria. The financial statements of the firms between the periods of 2013 and 2022 are collected using the secondary method of data collection, and 10 firms are used as the study's sample size. Correlation and regression analysis is used. The independent variable of...

Dec, 2023 pp. 37-57
13
Research Article

AN EVALUATION OF THE MACROECONOMIC EFFECTS OF CRYPTOCURRENCY IN MODERN ECONOMY: A LITERATURE REVIEW

Shamsuddeen Muhammad Ahmad*

The macroeconomic consequences of cryptocurrency have been on top of the minds of policymakers (domestic and international), non-governmental organizations, multilateral development banks, and financial services providers. This paper reviewed the previous literature to evaluate the range of macroeconomic implications of the introduction of cryptocurrency in a modern economy. The review showed that...

Dec, 2023 pp. 1-19
14
Research Article

EFFECT OF BOARD OWNERSHIP STRUCTURE ON PROFITABILITY OF LISTED NONFINANCIAL FIRMS IN NIGERIA

Abdulazeez Abubakar*, Murtala Abdullahi

Most of the studies on Board ownership and profitability of firms examine board ownership as single component without examining the extent to which their individual components affect profitability of firms. This paper examines the effect of board ownership structure on profitability of listed nonfinancial firms in Nigeria for the period 2010 - 2022. Secondary data is obtained from the annual repor...

Dec, 2023 pp. 108-123
15
Research Article

DIMENSION IN ENVIROMENTAL DISCLOSURE RESEARCH: REVIEW OF CURRENT DEVELOPOMENT.

Yahaya Umar Usman*, Adamu Musa Zakari

This study adopts archival research design to examines contemporary dimension in corporate environmental disclosure research. The study systematically reviews existing literature from database of Elsevier, JSTOR. Emerald and Research Gate, sample of 45 current articles publish in last five years were selected from 115 articles. The study reveals that there is a steady rise in publications in the t...

Dec, 2023 pp. 159-174
16
Research Article

BRIDGING THE FINANCIAL FRONTIERS: ASSESSING THE CHALLENGES OF UNIVERSAL BANKING IN ZAMFARA STATE, NIGERIA

Abdullahi Sani*, Ahmed Mohammed Yusuf

This study conducts a thorough examination of Universal Banking in Zamfara State, investigating the intricate dynamics of its implementation, challenges, and perceived impact. Drawing on a diverse sample of respondents from various demographics within the banking sector, the research provides nuanced insights into the current state of Universal Banking in the region. The findings reveal a complex ...

Jun, 2023 pp. 215-236
17
Research Article

INTENTION OF FARMERS TO USE TAKAFUL FOR AGRICULTURAL RISK MANAGEMENT IN NORTH – WESTERN NIGERIA

Mohammed Aminu Bello*, Aminu Kado Kurfi, Garba Bala Bello, Muhammad A. Yadudu

The research examines the factors influencing the behavioural intention of farmers to use Takaful for Agricultural risk management in North-Western Nigeria. Studies on factors affecting the behavioural intentions of respondents using the TPB have been conducted in various contexts. Nevertheless, investigating the behavioural intentions of farmers on the use of takaful for agricultural risk managem...

Jun, 2023 pp. 195-214
18
Research Article

THE IMPACT OF DEMOGRAPHIC FACTORS ON TAX COMPLIANCE BEHAVIOUR IN NIGERIA

Anthony O. Garuba*, Dominic Eichie

This study investigates the impact of demographic factors (gender, age, education and residential location/government presence) on the informal sector operators, tax compliance behaviour in Nigeria. In line with the reviewed literatures that tax compliance behaviour could not only be approached from the economic factors perspective, the non-economic factors approach (demographic) was examined in t...

Jun, 2023 pp. 162-180
19
Research Article

EFFECT OF COMPENSATION ON EMPLOYEE PRODUCTIVITY: A CASE STUDY OF AL-HIKMAH UNIVERSITY, ILORIN, KWARA STATE

Talihat Imam Umar*, Mariam Adeyemi Aremu, Azeez Tunbosun Lawal, Victoria Ayoola Ademilua

Compensating employees adequately plays a pivotal role in enhancing their effectiveness within an organization. Consequently, their contribution becomes indispensable to the overall functioning of the company. This study evaluates the impact of compensation on employee productivity in the context of Al-Hikmah University. The research design encompasses both descriptive and inferential methodologie...

Jun, 2023 pp. 140-161
20
Research Article

EFFECT OF SOCIAL MEDIA PLATFORMS ON SMEs CUSTOMER ENGAGEMENT IN NORTHWESTERN NIGERIA

Abubakar Abdulkadir*, A. J. C. Onu, Muhammad Bashir Nafiu

The study examines the relationship between social media platforms and SMEs’ customer engagement in North Western Nigeria. Statistical analyses were based on the data collected, through survey questionnaire from 396 SMEs in North western Nigeria. Partial Least Square (PLS) method was used to investigate the relationship between the study variables. The study found that content strategy and custome...

Jun, 2023 pp. 74-90
21
Research Article

MEDIATING ROLE OF STRATEGIC CHANGE ON THE RELATIONSHIP BETWEEN FIRM RESOURCES AND SMEs PERFORMANCE: A CONCEPTUAL REVIEW

Nurudeen Oyairekhua Aileobini*, Abdulrahaman Abdulrazaq Morenikeji

Today’s organizations are facing emerging challenges in the form of Competitive advantage. Firm resources are the assets for an organisation. These assets play a major role towards enhancing the performance of a company. Firm resources practices facilitate the development of completeness among the company employees that are specific to an organisation. Strategic change focuses on the setting up of...

Jun, 2023 pp. 91-105
22
Research Article

MODERATING ROLE OF ORGANIZATIONAL CULTURE ON THE RELATIONSHIP BETWEEN STRATEGIC HUMAN RESOURCE MANAGEMENT AND ORGANIZATIONAL PERFORMANCE: A CONCEPTUAL REVIEW

Nurudeen Oyairekhua Aileobini*, Abubakar Sadiq Suleiman

The main objective of the study is to examine the moderating role of organizational culture on the relationship between strategic human resources management and organizational performance: a conceptual review. Literatures reviewed shows an inconsistency on the relationship between strategic human resources management and organizational performance and also it could be noted that based on the liter...

Jun, 2023 pp. 106-123
23
Research Article

INNOVATION AND ENTREPRENEURIAL SUCCESS: THE CASE OF LAGOS STATE SELECTED SMALL & MEDIUM ENTERPRISES SMEs

Olufemi Olabode Olayemi*, OSOBU, Olufemi Ebenezer, EZEBUIRO Kelechukwu

This study examines innovation and entrepreneurial success with special reference to selected SMEs in Lagos State. The rationale for the study is to investigate how various types of innovations (product, process, marketing and administrative innovation respectively) influence entrepreneurial success. To this effect, this study adopts a descriptive research design which allows for the usage of ques...

Jun, 2023 pp. 124-139
24
Research Article

Environmental Knowledge Management and Employees’ Green Behavior in Tertiary Institutions in Nigeria: A Conceptual Approach

Yusuf Abdulhakeem*, Bashir Bashir Musa, Abubakar Sadiq Suleiman

Environmental knowledge management is an increasingly important topic in the context of tertiary institutions, as it can have a significant impact on employees' green behavior. Researches on environmental knowledge management have generally concentrated on three areas: sharing, application, and awareness of Environmental knowledge, according to reviews of empirical studies on the subject. In contr...

Jun, 2023 pp. 60-73
25
Research Article

POLICY INTERVENTIONS AND SURVIVAL OF SMALL AND MEDIUM-SIZED ENTERPRISES: THE MODERATING INFLUENCE OF BUSINESS INTERRUPTION INSURANCE

Sunday Adebayo ALAYEMI*, Hussain Adedayo SALAUDEEN, Tajudeen Olajide SALAUDEEN

This study investigates the moderating influence of business interruption insurance on the relationship between policy interventions and the survival of small and medium-sized enterprises (SMEs). The study employs a structured questionnaire to collect data from 165 SMEs in both Kwara and Osun States in Nigeria. Test-to-test, validated scales from available literatures and Cronbach’s alpha test are...

Jun, 2023 pp. 45-59
26
Research Article

IMPACT OF PUBLIC EXPENDITURE AND HUMAN CAPITAL DEVELOPMENT ON ECONOMIC GROWTH IN NIGERIA

Aminu Abubakar Mikailu*, Sunday Mlanga

This paper examines the impact of public expenditure and human capital development on Nigeria’s economic growth. It utilizes Autoregressive Distributed Lag (ARDL) Model of cointegration. Data for the analysis are extracted from annual series of the selected relevant macroeconomic variables from 1985 to 2019. The findings reveal that federal government expenditure on economic services has positive ...

Jun, 2023 pp. 30-44
27
Research Article

TREASURY SINGLE ACCOUNT AND FRAUD PREVENTION IN FEDERAL INLAND REVENUE SERVICE

Bamidele Mogaji*

This research examines Treasury Single Account (TSA) and fraud prevention in Nigerian Federal Inland Revenue Service (FIRS). The research employs a descriptive design approach by studying 102 senior staff of FIRS through descriptive tools (mean and standard deviation) to analyse the data collected from the senior staff of FIRS as the respondents with a decision rule of 2.5. It is hereby deduced fr...

Jun, 2023 pp. 15-29
28
Research Article

THE MODERATING EFFECT OF ENTREPRENEURIAL RESILIENCE ON THE RELATIONSHIP BETWEEN SOCIOCULTURAL FACTOR AND MSMEs PERFORMANCE

DAUDA Auwalu*

Micro, Small, and Medium Enterprises (MSMEs) hold pivotal roles in global economies, driving economic growth by fostering efficiency, productivity, and competitiveness. Although the growing concerns about sociocultural business factor and entrepreneurial resilience needs cannot be over-emphasised. It is in this regards that this study is carried out to measure the role of entrepreneurial resilienc...

Jun, 2023 pp. 181-194