Journal of Management Science Research and Contemporary Issues (JMSRCI)
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language: en
publication name: Journal of Management Science Research and Contemporary Issues (JMSRCI)
items: IMPACT OF DISCIPLINE ON WORKERS PERFORMANCE IN THE NIGERIAN PUBLIC SERVICE: A DISCOURSE OF FEDERAL MEDICAL CENTRE UMUAHIA
items: Effect of Financial Inclusion on Financial Performance of Microfinance Banks in Nigeria
items: Effect of Risk Management on the Performance of Selected Insurance Companies in Nigeria
items: AN ASSESSMENT OF THE INFLUENCE OF PACKAGING ON CONSUMER PURCHASING DECISIONS FOR MADE-IN-NIGERIA CONSUMABLE PRODUCTS IN NASARAWA STATE
items: INFLUENCE OF PACKAGING COLOUR, PACKAGING MATERIAL, AND ATTRACTIVENESS OF WRAPPING ON CONSUMER PURCHASING DECISIONS FOR MADE-IN-NIGERIA CONSUMABLE PRODUCTS IN NASARAWA STATE
items: CREDIT RISK GOVERNANCE ON CORPORATE VALUATION IN NIGERIA DEPOSIT MONEY BANK
items: ASSESSMENT OF THE CHALLENGES OF SMALL AND MEDIUM SCALE ENTERPRISES IN JALINGO TARABA STATE, NIGERIA
items: THE IMPACT OF ENTREPRENEUR PERSONAL INITIATIVE ON THE SUSTAINABILITY OF MICRO SMALL AND MEDIUM ENTERPRISES (MSME’s) WITHIN JOS - BUKURU METROPOLIS
items: RISK MANAGEMENT COMMITTEE CHARACTERISTICS AND FINANCIAL PERFORMANCE OF FIRMS: A SYNTHETIC REVIEW
items: THE IMPACT OF INTEGRATED DISCLOSURES ON THE FINANCIAL PERFORMANCE OF LISTED OIL AND GAS FIRMS IN NIGERIA
items: PORTFOLIO MANAGEMENT AND FINANCIAL PERFORMANCE OF LISTED DEPOSITS BANKS IN NIGERIA
items: THE EFFECT OF AUDIT QUALITY ON THE MARKET VALUE OF LISTED FINANCIAL FIRMS IN NIGERIA
items: ENTREPRENEURSHIP DEVELOPMENT ON THE ECONOMIC GROWTH OF LERE LOCAL GOVERNMENT OF KADUNA STATE
items: MODERATING EFFECT OF AUDIT COMMITTEE MEMBER’S QUALIFICATIONS ON AUDIT QUALITY ATTRIBUTES AND VOLUNTARY DISCLOSURE OF LISTED NON-FINANCIAL FIRMS IN NIGERIA
items: Determinants of profitability of Consumer Goods Companies listed on the Nigerian Exchange Group
items: EFFECTS OF FORENSIC ACCOUNTING IN COMBATING FINANCIAL CRIMES IN NIGERIA
items: INTEGRATION OF FORENSIC ACCOUNTING AND MANAGEMENT CONTROL SYSTEM AS A TOOL FOR COMBATING CYBER FRAUD IN DEPOSIT MONEY BANKS IN NIGERIA
items: INFLUENCE OF MOTIVATION ON TEACHERS’ ATTITUDE TO WORK IN SENIOR SECONDARY SCHOOLS IN TARABA STATE, NIGERIA
items: REVENUE GENERATION AND LOCAL GOVERNMENT DEVELOPMENT IN JALINGO LOCAL GOVERNMENT AREA
items: Effect of monitoring mechanism on intellectual capital disclosures of listed industrial goods firms in Nigeria
items: EFFECT OF FIRM ATTRIBUTES ON CORPORATE REPORTING LAG AMONG LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA
items: Effect of Outsourcing Strategies on the Organizational Performance of Fast-Food Industries in Lokoja Metropolis
items: MODERATING EFFECT OF FIRM SIZE ON THE RELATIONSHIP BETWEEN AUDIT CHARACTERISTICS AND FINANCIAL PERFORMANCE OF LISTED NON-FINANCIAL COMPANIES IN NIGERIA
items: effect of related party transaction on firm value of listed industrial firms in Nigeria
items: ROLE OF MARKETING IN THE DEVELOPMENT OF TOURISM INDUSTRY, NIKE ART GALLERY IN LAGOS STATE
items: INFLUENCE OF SOCIAL MEDIA ON VISITOR PERCEPTION IN AGODI GARDEN IBADAN, OYO STATE
items: DISAGGREGATED PUBLIC EXPENDITURE AND ECONOMIC GROWTH IN NIGERIA
items: INFLUENCE OF CLASSROOM SPACE ON SOCIO-EMOTIONAL AND COGNITIVE DEVELOPMENT OF CHILDREN (6-11) YEARS IN PUBLIC PRIMARY SCHOOLS IN MAKURDI METROPOLIS OF BENUE STATE, NIGERIA
items: SOCIO-ECONOMIC IMPLICATIONS OF FARMERS AND HERDSMEN CONFLICT ON HOUSEHOLDS IN TAKUM LOCAL GOVERNMENT AREA OF TARABA STATE, NIGERIA
items: PUBLIC FINANCIAL MANAGEMENT AND SERVICE DELIVERY QUALITY OF PUBLIC HEALTH INSTITUTIONS IN NIGERIA’S NORTH-EASTERN REGION: THE MODERATING EFFECT OF PUBLIC ACCOUNTABILITY

IMPACT OF DISCIPLINE ON WORKERS PERFORMANCE IN THE NIGERIAN PUBLIC SERVICE: A DISCOURSE OF FEDERAL MEDICAL CENTRE UMUAHIA
type: item
description: The thrust of this study is on the impact of Discipline on workers at Federal Medical Centre Umuahia. The paper relied on the objective to ascertain the impact of Discipline on the Performance of the Nigerian Public Service. And also adopted was the null hypothesis that Discipline does not impact Performance in the Nigerian Public Service. For the study, the survey research design was adopted and data was gathered through primary and secondary sources. The paper adopted the Red–Hot Stove theoretical approach which asserts a comparison between touching a hot stove and experiencing discipline. The paper found out that Discipline, when held constant against the dependent variable of Performance can impact or influence it. The paper therefore concluded that Discipline is considered to be good when employees willingly conform to rules and regulations in the organization and any nation aspiring for greater heights must face this challenge of staff indiscipline. Nigeria cannot be an exception and indiscipline challenges should be seen as events that must be overcome. The paper further recommended among others that there is the need for civil society to be engaged in the disciplinary processes of government/Employers and allow the tracking of how decisions are arrived at and their jeered toward increasing performance.
subject: Articles
  topic: section
subject: Discipline
  topic: keywords
subject: Performance
  topic: keywords
subject: Workers
  topic: keywords
subject: Public Service
  topic: keywords
creator: Prof. Charles Nwekeaku & Okwuagwu, Kalu Elechi
rights: Copyright (c) 2025
date: 2025-09-30
publication date: 2025-09-30
starting page: 493
ending page: 510

Effect of Financial Inclusion on Financial Performance of Microfinance Banks in Nigeria
type: item
description: The purpose of this study was to investigate how financial inclusion affects Nigerian microfinance institutions' financial performance spanning 2012 - 2022. The study specifically looked at the combined effects on return on asset (ROA) of the number of deposit accounts, rural bank branches, and loans and advances. The study used the ex post facto research design. The top ten (10) microfinance banks by capital base were the subject of the study. The Central Bank of Nigeria provided the data. The study used panel regression models, which include both random and fixed factors. The study's findings demonstrated that loans and advances, rural bank branches, and the quantity of deposit accounts all significantly and favorably affect return on assets. The study came to the conclusion that financial inclusion is a viable panacea for improving financial performance of microfinance banks in Nigeria. From the findings and conclusion, the study recommended that Microfinance banks should intensify efforts in getting more people to open accounts through banking outreach and relax stringent requirements for account opening. More bank branches should also be opened especially in the rural areas in order to give financial access to the poor rural dwellers. Microfinance banks should expand their network of branches, helping to bring finance services available and affordable to people, especially in remote and rural areas.
subject: Articles
  topic: section
subject: financial inclusion
  topic: keywords
subject: Microfinance Banks
  topic: keywords
subject: Nigeria
  topic: keywords
subject: Panel Regression
  topic: keywords
subject: ROA
  topic: keywords
creator: PHILIP, Thomas Ameh; Mohammed, Mahmuda Khalifa & Ahmed Abdullahi Ibrahim
rights: Copyright (c) 2025
date: 2025-09-30
publication date: 2025-09-30
starting page: 466
ending page: 492

Effect of Risk Management on the Performance of Selected Insurance Companies in Nigeria
type: item
description: Insurance companies play a critical role in providing financial protection and stability within Nigeria’s economic system. However, despite their importance, the industry is faced with the problem of low penetration and performance inefficiencies, partly due to inconsistent implementation of structured risk management practices. This study examined the effect of risk management on the performance of insurance companies in Nigeria, focusing specifically on risk control and risk monitoring as key components. A cross-sectional survey design was adopted, and data were collected from senior and middle management personnel across all 58 licensed insurance firms in Nigeria, yielding an estimated population of 580 respondents. A census sampling technique was employed to ensure adequate representation of risk managers, compliance officers, underwriting managers, and financial executives who possess direct knowledge of risk management processes. Data were gathered using a structured questionnaire and analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) through SmartPLS software. The results revealed that risk control had a strong, positive, and statistically significant effect on the performance of insurance companies (β = 0.677; p = 0.000), explaining the importance of structured control mechanisms and compliance frameworks in enhancing operational outcomes. Conversely, risk monitoring showed a positive but statistically insignificant effect (β = 0.009; p = 0.895), indicating that monitoring alone does not translate into improved performance unless supported by well-enforced control activities. The study concluded that proactive implementation of risk control measures is more influential in driving performance than risk monitoring in isolation. It recommended that insurance firms invest in advanced risk control mechanisms, strengthen compliance structures, and establish clear evaluation metrics to improve the effectiveness of monitoring activities.
subject: Articles
  topic: section
subject: Risk management
  topic: keywords
subject: risk control
  topic: keywords
subject: risk monitoring
  topic: keywords
subject: insurance company performance
  topic: keywords
subject: Nigeria
  topic: keywords
creator: OTHMAN, Abubakar Sadiq; Prof Abdul Adamu & Dr. Ibrahim Ahmed Abdullhi
rights: Copyright (c) 2025
date: 2025-09-30
publication date: 2025-09-30
starting page: 435
ending page: 465

AN ASSESSMENT OF THE INFLUENCE OF PACKAGING ON CONSUMER PURCHASING DECISIONS FOR MADE-IN-NIGERIA CONSUMABLE PRODUCTS IN NASARAWA STATE
type: item
description: This study examined the influence of packaging attributes on consumer purchasing decisions for made-in-Nigeria consumable products in Nasarawa State. A causal research design was adopted to identify and explain the cause-and-effect relationships between key packaging variables specifically product labelling and packaging innovativeness and consumer buying behaviour. The target population comprised consumers in Nasarawa State, and a sample size of 450 respondents was determined using Cochran’s (1977) formula, with a 17 per cent oversampling rate to accommodate potential non-responses. A multistage sampling technique was employed, involving the random selection of Local Government Areas across the state’s three senatorial districts and the cluster sampling of respondents within each selected area. Data were collected using a structured questionnaire. Data analysis was conducted using Partial Least Squares Structural Equation Modelling (PLS-SEM) to examine the relationships between packaging attributes and consumer purchasing decisions. The findings revealed that both product labelling and packaging innovativeness exert significant influences on consumer purchasing decisions for made-in-Nigeria consumable products in Nasarawa State. Based on these findings, the study recommends that manufacturers enhance product labelling by providing clear, accurate, and easily accessible information to strengthen consumer trust and facilitate informed purchasing decisions. In addition, producers should invest in innovative packaging designs that enhance product appeal, differentiate products in the marketplace, and increase consumer purchase intention.
subject: Articles
  topic: section
subject: Packaging
  topic: keywords
subject: Labelling
  topic: keywords
subject: Packaging Innovation
  topic: keywords
subject: Consumer Purchasing Decisions
  topic: keywords
subject: Consumable Products
  topic: keywords
creator: PAUL, Vincent; Usman Salamatu Aliyu PhD; JOHN, Charity Tani & LUKMAN, Aisha Umar
rights: Copyright (c) 2024
date: 2024-12-08
publication date: 2024-12-08
starting page: 301
ending page: 318

INFLUENCE OF PACKAGING COLOUR, PACKAGING MATERIAL, AND ATTRACTIVENESS OF WRAPPING ON CONSUMER PURCHASING DECISIONS FOR MADE-IN-NIGERIA CONSUMABLE PRODUCTS IN NASARAWA STATE
type: item
description: This study examined the influence of packaging attributes on consumer purchasing decisions for made-in-Nigeria consumable products in Nasarawa State, with particular emphasis on packaging colour, packaging material, and the attractiveness of wrapping. Adopting a causal research design, the study sought to establish cause-and-effect relationships between packaging attributes and consumer purchasing decisions. Data were collected from consumers of locally manufactured consumable products across the three senatorial districts of Nasarawa State using a structured questionnaire. A sample size of 450 respondents was determined using Cochran’s formula and selected through a multistage sampling technique. Partial Least Squares Structural Equation Modelling (PLS-SEM) was employed for data analysis. The findings revealed that all three packaging attributes exerted positive and statistically significant effects on consumer purchasing decisions, with the attractiveness of wrapping emerging as the most influential determinant, followed by packaging colour and packaging material. The study concludes that effective packaging design plays a critical role in shaping consumer perceptions and influencing purchase behaviour in a competitive consumable goods market. Based on the findings, the study recommends that manufacturers adopt strategic and culturally appealing colour schemes, invest in high-quality and protective packaging materials, and prioritise innovative and aesthetically attractive wrapping designs to enhance product appeal and improve consumer purchasing decisions.
subject: Articles
  topic: section
subject: Packaging Attributes
  topic: keywords
subject: Colour Packaging
  topic: keywords
subject: Packaging Material
  topic: keywords
subject: Attractiveness
  topic: keywords
subject: Wrapping
  topic: keywords
subject: Consumer Purchasing Decision
  topic: keywords
creator: PAUL, Vincent; Usman Salamatu Aliyu PhD & LUKMAN, Aisha Umar
rights: Copyright (c) 2024
date: 2024-12-08
publication date: 2024-12-08
starting page: 278
ending page: 300

CREDIT RISK GOVERNANCE ON CORPORATE VALUATION IN NIGERIA DEPOSIT MONEY BANK
type: item
description: The work examined the effect of credit risk governance on corporate valuation in Nigeria deposit money bank from 2012 to 2023. While firm value is measured by market value shares as dependent and independent are capital adequacy ratio, liquidity ratio, and leverage ratio. Contrary to the argument that capital adequacy ratio and leverage ratio decision is among the important corporate financial decisions in terms of its effect on firm market value, our results show that bank capital adequacy ratio and leverage ratio have a significant effect on market value per share. But our findings justify the view that liquidity ratio has no significant effect on banks market value, though the relationship is negative. Therefore, we recommend that corporate investors in Nigeria prefer should invest in banks than larger firms
subject: Articles
  topic: section
subject: CREDIT RISK GOVERNANCE
  topic: keywords
subject: CORPORATE VALUATION
  topic: keywords
subject: DEPOSIT MONEY BANK
  topic: keywords
creator: Yahaya Alhassan, Susan Peter Teru, Ph.D., Zakari Mohammed Abdullahi &Usman Tanimu Gadi Ph.D.
rights: Copyright (c) 2024
date: 2024-12-08
publication date: 2024-12-08

ASSESSMENT OF THE CHALLENGES OF SMALL AND MEDIUM SCALE ENTERPRISES IN JALINGO TARABA STATE, NIGERIA
type: item
description: Small and Medium Enterprises (SMEs) constitute a large chunk of commercial activities worldwide contributing significantly to many economies. SMEs in Nigeria have performed below expectation considering the rate of unemployment, poverty and national productivities. The low survival rate of SMEs in Nigeria, Jalingo metropolies inclusive motivated this study. The assessed the challenges of Small and Medium Scale Enterprises (SMEs) in jalingo, Taraba state. The objective of the study was to address the extent to which poor financing, inadequate power supply, lack of managerial skills and multiple taxation constitute a major challenges in the performance of SMEs. The study adopted a cross sectional survey research design using 1,200 selected registered operators of SMEs in Jalingo, while the sample size of 120 was judgmentally determined from 10% of the population. Data collected were analyzed using descriptive statistics while formulated hypotheses were tested using z-test. Results from the data analysis indicated that poor financing, inadequate power supply, lack of managerial skills and multiple taxation were major challenges confronting SMEs in Jalingo, Taraba state. The study therefore recommends that government should provide long-term loans and soft loans to SMEs operators, establishment of SMEs funding agency, public/private sector partnership in infrastructural provision, capacity building (managerial skills) for SMEs operators and provision of tax incentives for SMEs operators.
subject: Articles
  topic: section
subject: Challenges of SMEs
  topic: keywords
subject: SMEs operators
  topic: keywords
subject: government programmes
  topic: keywords
creator: SADIQ SULEIMAN; UMAR DAUDA USMAN & SULE EPHRAIM ASHA
rights: Copyright (c) 2024
date: 2024-12-08
publication date: 2024-12-08
starting page: 34
ending page: 42

THE IMPACT OF ENTREPRENEUR PERSONAL INITIATIVE ON THE SUSTAINABILITY OF MICRO SMALL AND MEDIUM ENTERPRISES (MSME’s) WITHIN JOS - BUKURU METROPOLIS
type: item
description: The spate at which MSMEs are dying in this part of the world is alarming; this necessitates researchers to examine the impact of personal initiative of MSME owners on sustainability of micro- business within Jos – Bukuru Metropolis, Plateau state. To obtain relevant data for analysis, data were collected through administration of questionnaires among 382 sampled registered MSMEs and among micro-business owners especially those struggling to survive the current turbulence in the economy of Nigeria. The study used the SMARTPLS 4 tool to analyze the relationship between the study variables. The results from the analysis showed that there is a strong significance in the relationship between the dimensions of personal initiative and the sustainability of micro-business enterprise within the context under study. This however, goes a long way to tell the story of how personal attribute measures by proactiveness, self-starting behaviors and resilience has the capacity to propel business sustainability among MSME owners within Jos – Bukuru Metropolis. The study recommends that recognizing the significant influence of personal initiatives have on the growth and sustainability of micro business enterprise, small business owners should consider and treat these variables as strategic assets which must be developed and explored.
subject: Articles
  topic: section
subject: Personal Initiative
  topic: keywords
subject: Proactiveness
  topic: keywords
subject: Self Starting
  topic: keywords
subject: Resilience and Sustainability
  topic: keywords
creator: Piyonga Bala Ishaya; Pam Nelson Chuwang & Sirke Fabian Sylvester
rights: Copyright (c) 2024
date: 2024-12-08
publication date: 2024-12-08
starting page: 94
ending page: 108

RISK MANAGEMENT COMMITTEE CHARACTERISTICS AND FINANCIAL PERFORMANCE OF FIRMS: A SYNTHETIC REVIEW
type: item
description: Nowadays, globalization is now considered to be associated with an increasing complication of risks arising in response to global financial crises and international regulatory requirements, thereby making risk management committee (RMC) an indispensably essential element of corporate governance tool for controlling company’s risk and evaluating firm’s financial performance. The importance of risk management is now gaining momentum due to the uncertainty of world economic growth that gives a major impact on business performance worldwide. Hence, the indispensable role that RMC plays in analysing financial performance of firms in recent years has caught the attention of researchers to delve into conducting studies in this area. The study is also motivated due to the reported inconsistent results arising from several factors. The main objective of this study is to synthetically review related extant literatures on RMC characteristics (such as Independence, size and separate) and financial performance of firms. The method employed in this study is more of conceptual study with keen interest on recent related scholarly articles from reputable journals. Thus, to accomplish the objective of the study the researcher used some combination of key words like “risk management committee and financial performance” to search for relevant extant related scholarly articles, conference papers and dissertations that are germane to the study from several high-ranking online databases. The study uncovered that several factors are responsible for the conflicting mixed results. These factors include different domain, methodology and/or economic development, the lack of technical knowledge and experience, differences in the measurements used in the studies and the timeframe they choose. Additionally, the current study also attributed the direction of the outcome of the studies reviewed to be associated with the impact of Covid 19 on firm performance. Based on the results of the study, it c…
subject: Articles
  topic: section
subject: Corporate governance
  topic: keywords
subject: Risk management
  topic: keywords
subject: Risk management committee
  topic: keywords
subject: Financial performance
  topic: keywords
creator: P. U. Anuforo; Mathias Joel, & Bitrus Kolo Ndirmbitah
rights: Copyright (c) 2024
date: 2024-12-08
publication date: 2024-12-08
starting page: 60
ending page: 75

THE IMPACT OF INTEGRATED DISCLOSURES ON THE FINANCIAL PERFORMANCE OF LISTED OIL AND GAS FIRMS IN NIGERIA
type: item
description: This study examines the impact of environmental and social disclosures on the financial performance of listed oil and gas firms in Nigeria. This study adopts the ex-post facto research design with a sample size of five (5) oil and gas companies spanning from 2019-2023 quoted on the floor of Nigerian stock exchange. The study was specifically limited to appraising the use of content analysis to examine the relationships between the financial performance (return on Assets and Net Profit Margin) and degree of disclosures of various elements of Environmental Reporting framework from annual reports for the period of Five (5) years (2019-2023), as justify base on convenience. For the purposes of data analysis Ordinary Lease Squares Regression was employed as the technique to test the pre-set hypothesis. The findings from the regression results reveals that, the environmental disclosures of oil and gas companies have a positive and significant impact on the Return on Assets (ROA). Based on the findings, the study concludes that environmental disclosures have a positive and significant effect on the Return on Assets of oil and gas companies in Nigeria. In line with the conclusion drawn, the study recommends that; right and appropriate policies that will enhance the environmental Disclosure should be put in place by the Environmental Management Sectors of Nigeria. Secondly, high level of interest must be exerted on Environmental Disclosure by relevant regulatory authorities and requisite legislations put in place.
subject: Articles
  topic: section
subject: Environmental disclosures
  topic: keywords
subject: sustainability reporting
  topic: keywords
subject: financial performance
  topic: keywords
subject: return on Asset (ROA)
  topic: keywords
creator: Mohammed Ola Maroof
rights: Copyright (c) 2024
date: 2024-12-08
publication date: 2024-12-08
starting page: 24
ending page: 33

PORTFOLIO MANAGEMENT AND FINANCIAL PERFORMANCE OF LISTED DEPOSITS BANKS IN NIGERIA
type: item
description: This study addresses the effect of portfolio management on the performance of chosen deposit money banks recorded on the Nigeria stock exchange more than a ten-year time frame (2013 - 2022). The study specifically investigates the connection between capital sufficiency proportion, liquidity proportion, non-performing loan proportion, and return on asset of the chosen DMBs. This study used an ex post facto research design. the population of the study were all the Deposit money banks that are listed on the Nigeria Stock Exchange (NSE). Purposive sampling was used I selecting ten deposit money banks. A subset of Nigerian deposit money banks' annual reports served as the secondary source of data for this study. The data structure contains a cross section and time series due to the presence of many banks at various time frames, resulting in panel data. data collected were analyzed using a multiple regression model. Hausman test statistics was also employed to determine which of the resulting fixed and random models is the most appropriate. The result indicates that jointly the independent variables (CAR, LR and NPL) have significant relationship with the dependent variable (ROA). In line with the findings the study concludes that, there is a significant relationship between portfolio management and performance of the selected DMBs. based on the conclusion, the study recommended that, Depository cash banks ought to lessen the quantity of non-performing credits by further developing staff impressive skill, reinforcing an expected level of effort and fortifying their control measures.
subject: Articles
  topic: section
subject: portfolio management
  topic: keywords
subject: non-performing credits
  topic: keywords
subject: Depository cash banks
  topic: keywords
subject: liquidity proportion
  topic: keywords
creator: Mohammed Ola Maroof
rights: Copyright (c) 2024
date: 2024-12-08
publication date: 2024-12-08
starting page: 76
ending page: 84

THE EFFECT OF AUDIT QUALITY ON THE MARKET VALUE OF LISTED FINANCIAL FIRMS IN NIGERIA
type: item
description: This research investigates the impact of audit quality on the market value of listed financial services firms in Nigeria, utilizing an ex-post facto research design. The study encompasses 35 firms consistently listed on the Nigerian Exchange Group between 2011 and 2021, employing purposive sampling to ensure comprehensive and accurate data. Secondary data sourced from the Nigerian Stock Exchange Factbook and annual reports of the sampled companies were used for analysis. The independent variables considered were audit opinion, audit tenure, audit firm size, and audit fees, while the dependent variable was the firm's market value. A panel regression technique, specifically fixed and random effect models, was applied to evaluate the relationships. Descriptive statistics revealed varying degrees of associations among the variables, with the Shapiro-Wilk test indicating normal distribution for audit tenure and audit firm size. Correlation analysis showed significant positive associations between firm market value and audit fees, and a moderate positive association with audit firm size. The regression results indicated that audit fees positively and significantly impact market value, while audit firm size surprisingly showed a negative effect. Audit opinion and audit tenure, however, did not exhibit significant impacts. These findings contribute to the understanding of how different facets of audit quality influence the market value of financial services firms in Nigeria, with implications for regulatory policies and audit practices.
subject: Articles
  topic: section
subject: audit quality
  topic: keywords
subject: market value
  topic: keywords
subject: financial services firms
  topic: keywords
creator: MARY MOHAMMED BELLO DANASALI
rights: Copyright (c) 2024
date: 2024-12-08
publication date: 2024-12-08
starting page: 85
ending page: 93

ENTREPRENEURSHIP DEVELOPMENT ON THE ECONOMIC GROWTH OF LERE LOCAL GOVERNMENT OF KADUNA STATE
type: item
description: The study assessed how Lere Local Government Area's economic growth was impacted by entrepreneurial development. The study's goal is to determine how the Lere Local Government Area's ability to take risks, be creative, and be proactive has affected its economic progress. Survey research was the method used in the study. Six thousand seven hundred and four people made up the population [6, 704]. A basic random sample strategy is used in the study to choose 377 SMEDAN participants. ANOVA and the ordinary least square (OLS) model of regression analysis were constructed using data from surveys administered over a five-year period (2017–2021). SPSS version 20.0 was then used to evaluate the results. According to the study, in Lere LGA, Kaduna, taking risks has a major and beneficial impact on economic growth. Innovativeness also has a substantial impact on growth, as does proactively. The study suggested that Kaduna State's SMEs promote a culture of risk assessment and awareness. Although taking risks is necessary for progress, it's also critical to carefully consider all available options and make well-informed decisions.
subject: Articles
  topic: section
subject: Entrepreneurial Development
  topic: keywords
subject: Economic Growth
  topic: keywords
subject: Lere Local Govt Area
  topic: keywords
creator: SABO SUNDAY; MANSUR BELLO & BASHIR ABDULLAHI BABA
rights: Copyright (c) 2024
date: 2024-12-08
publication date: 2024-12-08
starting page: 1
ending page: 9

MODERATING EFFECT OF AUDIT COMMITTEE MEMBER’S QUALIFICATIONS ON AUDIT QUALITY ATTRIBUTES AND VOLUNTARY DISCLOSURE OF LISTED NON-FINANCIAL FIRMS IN NIGERIA
type: item
description: This study examines the influence of audit quality attributes and the moderating role of audit committee member's qualifications on the voluntary disclosure practices of listed non-financial firms in Nigeria. The audit quality attributes considered are audit fee, auditor industry specialization, audit tenure, and audit firm size. This study used an ex post facto research design. Data were extracted from the financial statements of listed nonfinancial firms in Nigeria. Using a fixed effects panel regression model on 50 listed non-financial firms from 2014 to 2023, the study found that audit fees, auditor industry specialization, and audit firm size positively and significantly impact voluntary disclosure. In contrast, audit tenure did not significantly influence voluntary disclosure. Importantly, the study revealed a complex moderating role of audit committee member's qualifications. The audit committee members' qualifications enhanced the audit fees' positive effect on voluntary disclosure. However, they weakened the positive effects of auditor industry specialization and audit firm size on voluntary disclosure. The qualifications did not significantly moderate the relationship between audit tenure and voluntary disclosure. These findings contribute to the existing literature on voluntary disclosure, highlighting the important role of audit quality attributes and the complex moderating influence of audit committee member's qualifications. The results provide valuable understanding for firms, regulators, and policymakers in promoting enhanced voluntary disclosure practices, financial reporting transparency, and investor confidence in the Nigerian capital market.
subject: Articles
  topic: section
subject: voluntary Disclosure
  topic: keywords
subject: Audit fees
  topic: keywords
subject: Audit Tenure
  topic: keywords
subject: Audit Firm Size
  topic: keywords
subject: Audit Industry Specialization
  topic: keywords
subject: Non-Financial Firms
  topic: keywords
subject: NGX
  topic: keywords
creator: NABURGI, Musa Mohammed; HASSAN Musa & GOEWAM Adamu Mohammed
rights: Copyright (c) 2024
date: 2024-12-08
publication date: 2024-12-08
starting page: 120
ending page: 138

Determinants of profitability of Consumer Goods Companies listed on the Nigerian Exchange Group
type: item
description: This study examines the determinants of profitability of Consumer Goods Companies listed on the Nigerian Exchange Group. The researcher investigates three specific objectives: whether Corporate Governance Attributes, Working Capital Attributes and Financial Attributes were determinants of Profitability of Consumer Goods Companies in Nigeria. The methodology employs Correlational Research Design to analyze secondary data collected. The population consists of twenty-one (21) Consumer Goods Companies listed on the Nigerian Exchange Group. Purposive sample of Nineteen (19) Consumer Goods Companies spanning a period of five years from 2018 to 2022 was used for this study. The secondary data was sourced from annual reports encompassing Corporate Governance Attributes, Working Capital Attributes and Financial Attributes. The study utilized Structural Equation Modeling to measure variables of the research. The findings revealed that Corporate Governance Attributes and Working Capital Attributes significantly determines profitability while Financial Attributes insignificantly determines profitability of Consumer Goods Companies in Nigeria. Based on these findings, the study recommended manageable board size and audit committee meetings, keeping of adequate working capital to settle daily transactions and focusing on the Governance Attributes and Working Capital Attributes especially when Return on Asset (RoA) is considered as a measure of profitability.
subject: Articles
  topic: section
subject: Determinants
  topic: keywords
subject: profitability
  topic: keywords
subject: Consumer Goods Companies
  topic: keywords
creator: Ikya, Emmanuel Agbe; Maikyo msugh & Korna Johnmark
rights: Copyright (c) 2024
date: 2024-12-08
publication date: 2024-12-08
starting page: 43
ending page: 59

EFFECTS OF FORENSIC ACCOUNTING IN COMBATING FINANCIAL CRIMES IN NIGERIA
type: item
description: This study investigates the influence of financial accounting effectiveness and financial litigation on combating financial crimes in Nigeria, focusing on the accounting staff of the Ministry of Agriculture, Taraba State. A field survey design was adopted, utilizing primary data collected through a structured questionnaire administered to the entire population of 190 accounting staff, determined through a pilot survey. Ordinary least square was used for the analysis. The findings revealed that financial accounting effectiveness and financial litigation have significant positive effects on combating financial crimes, as evidenced by regression analyses with p-values below the 5% significance level. These results indicates the importance of robust accounting practices and effective litigation mechanisms in addressing financial crimes. The study recommends enhancing financial accountability, strengthening litigation processes, and fostering collaboration between regulatory and legal institutions to reduce financial crimes in Nigeria. To effectively combat financial crimes in Nigeria, it is recommended that organizations and government institutions prioritize the strengthening of financial accounting systems and legal frameworks. This can be achieved by investing in capacity-building initiatives for accounting staff, implementing advanced financial monitoring technologies, and ensuring strict adherence to accounting standards. Additionally, the legal system should be empowered to expedite financial litigation processes and enforce stringent penalties for financial misconduct. Enhanced collaboration between accounting professionals, regulatory agencies, and the judiciary will also be crucial in creating a robust framework for deterring and addressing financial crimes across sectors.
subject: Articles
  topic: section
subject: Financial Accounting Effectiveness
  topic: keywords
subject: Financial Litigation
  topic: keywords
subject: Financial Crimes
  topic: keywords
creator: DANIEL MARKUS
rights: Copyright (c) 2024
date: 2024-12-08
publication date: 2024-12-08
starting page: 251
ending page: 258

INTEGRATION OF FORENSIC ACCOUNTING AND MANAGEMENT CONTROL SYSTEM AS A TOOL FOR COMBATING CYBER FRAUD IN DEPOSIT MONEY BANKS IN NIGERIA
type: item
description: Owing to the proliferation of cyber fraud and financial misappropriations in the Nigerian banking sector, this study investigated the integration of forensic accounting and management control system as a tool for combating cyber fraud in deposit money banks in Nigeria. Four (4) specific objectives were raised alongside four research questions and hypotheses. A Survey research design method was employed for the study with extensive reliance on primary data obtained through the use of structured Likert scale questionnaire. Data was collected through random distribution of questionnaire to 371 respondents. The data were analyzed using descriptive statistics and regression analysis on Statistical Package for Social Sciences (SPSS version 25). The research findings shows that integration of forensic accounting and management control system plays a significant role in combating cyber fraud , forensic accounting and management control system as a tool in combating cyber fraud in Nigeria deposit money banks has significant impact in preventing cyber fraud , there is a need of integration of forensic accounting and management system in combating cyber fraud in Deposit Money Banks in Nigeria, and the application of integration of forensic accounting and management control system as a tool in combating cyber fraud does not significant control cyber frauds in deposit money banks in Nigeria. Pertaining to the research findings the study recommended that; establishment of comprehensive fraud mitigating measures against external frauds at the cashier’s departments, more enforcement of compliance of fraud mitigation method, employment of forensic auditing in Nigerian banks by amending the existing statutes, in such a way that forensic auditors are included in the audit team, the need to accord forensic accounting statutory role and distinct professional recognition by the government and professional bodies in Nigeria and Deposit Money Banks in Nigeria should enhance the communicati…
subject: Articles
  topic: section
subject: Forensic Accounting
  topic: keywords
subject: Management Control System
  topic: keywords
subject: Cyber Fraud
  topic: keywords
creator: MARKUS, Daniel; SAM-ALENG, Murna; JOSHUA, Christiana Samari & BISALLA, Bitrus Sanga
rights: Copyright (c) 2024
date: 2024-12-08
publication date: 2024-12-08
starting page: 139
ending page: 150

INFLUENCE OF MOTIVATION ON TEACHERS’ ATTITUDE TO WORK IN SENIOR SECONDARY SCHOOLS IN TARABA STATE, NIGERIA
type: item
description: This research work examined the influence of motivation on teachers’ job performance in senior secondary schools in Taraba State, Nigeria. The study therefore, investigates: the motivational factors that influences the attitudes of teachers and to find out if motivation change teachers’ attitude to work in senior secondary schools in Taraba state. The study adopted survey research design. A questionnaire titled; Reward System as Motivator to Teachers’ Attitudes to Work in Taraba State Questionnaire (RSMTAWQ) was developed and validated by the researchers. A population of 2368 and a sample size of 322 which was obtained at the confidence level of 95% merging error of 5.0% using research adviser sample table. The instrument was validated through the conduct of pilot testing using a total of 40 teachers randomly selected from two secondary schools in Wukari Education Zone which was not part of the study but share similar characteristics. Therefore, the data collected was subjected to appropriate quantitative statistics using SPSS which include; frequency counts, means, standard deviations, percentages. The tool used to test the reliability is Cronbach alpha. The result obtained showed that there were best times to motivate teachers for high performance. That a positive motivation leads to improvement in positive teachers’ attitude to work.
subject: Articles
  topic: section
subject: Motivation
  topic: keywords
subject: Teacher
  topic: keywords
subject: Teacher attitude
  topic: keywords
subject: Secondary School
  topic: keywords
creator: Saleh Aliyu Saleh & Kolajo Moses Oluwamayowa
rights: Copyright (c) 2024
date: 2024-12-08
publication date: 2024-12-08
starting page: 109
ending page: 119

REVENUE GENERATION AND LOCAL GOVERNMENT DEVELOPMENT IN JALINGO LOCAL GOVERNMENT AREA
type: item
description: This study assessed revenue generation and Local Government Development in Jalingo Local Government Area. Specifically, the study examine the available revenue sources in the study area, assess the effect of revenue generation on local government development in Jalingo LGA and identify the challenges affecting revenue generation and local government development in the study area. The research used quantitative research design with a sample size of 314 staff of Jalingo Local Government. Data were collected using questionnaire and analyzed using descriptive and inferential statistics. The results were presented in frequencies, percentages, tables, charts, mean and standard deviation. The hypothesis was tested using Pearson Product Moment Correlation coefficient at 0.05 level of significance. Findings of the study revealed tax as major source of revenue in the study area. It was found that revenue generation has effect on socio-economic development especially in areas of infrastructural, education, health care services and economic development. The result on challenges affecting revenue generation and local government development revealed lack of tax obligations, lack of autonomy and corruption. Other challenges faced in revenue collection, includes inadequate infrastructure, poor tax administration, inadequate finance, poor implementation of projects, lack of competent manpower, high level of illiteracy, lack of due consultation and non-involvement of local dwellers in policy decisions and hijack of local government allocation by the state government. Furthermore, the result of the hypothesis shows that revenue generation has a significant effect on socio-economic development in Jalingo LGA. It is therefore recommended that the state government should desist from hijacking elastic local government revenue points to enable it raise adequate fund for provision of quality healthcare services to the people in a sustainable manner and that there should be regular capacity …
subject: Articles
  topic: section
subject: Revenue
  topic: keywords
subject: Generation
  topic: keywords
subject: Development
  topic: keywords
subject: Local Government Jalingo L.GA
  topic: keywords
creator: Adamu Kadiri Akpa
rights: Copyright (c) 2026
date: 2024-12-08
publication date: 2024-12-08
starting page: 10
ending page: 23

Effect of monitoring mechanism on intellectual capital disclosures of listed industrial goods firms in Nigeria
type: item
description: The study is about assessing the effect of monitoring determinants on intellectual capital disclosures of listed industrial goods companies in Nigeria. The study used longitudinal research design, using secondary data collected from the annual financial statement of listed industrial companies in Nigeria for a ten-year period from 2011 to 2020. The study population is the 13 listed industrial companies, the same number of companies also serve as the sample size of the study. Data collected were analyzed using the multiple linear regressions, and certain other robust diagnostic tests such as normality, heteroskedasticity, multicollinearity were conducted. The study made use of content analysis of items indicating intellectual capital disclosure as the dependent variable and the independent variables for the study are board independence, board gender diversity, board financial expertise, board size, audit committee independence, audit committee financial expertise, audit committee size, and auditor type. The findings of the study showed that board size, board gender diversity, board financial expertise, audit committee independence, and auditor type reported negative insignificant effect on intellectual capital disclosures, board independence and audit committee financial expertise reported positive significant effect on intellectual capital disclosures\ while audit committee size reported a positive but insignificant effect on intellectual capital disclosures of the sampled firms. It is therefore, recommended that more priority and emphasis be given to board independence and audit financial expertise, and audit committee size be mixed with the required competence in the industrial goods firms in Nigeria.
subject: Articles
  topic: section
subject: monitoring determinants
  topic: keywords
subject: intellectual capital disclosures
  topic: keywords
subject: financial expertise audit committee
  topic: keywords
subject: board independence
  topic: keywords
creator: DALYOP, Lawrence Mancha
rights: Copyright (c) 2026
date: 2024-12-08
publication date: 2024-12-08
starting page: 151
ending page: 168

EFFECT OF FIRM ATTRIBUTES ON CORPORATE REPORTING LAG AMONG LISTED INDUSTRIAL GOODS FIRMS IN NIGERIA
type: item
description: The study examined the effect of firm attributes on corporate reporting lag (CRL) among listed industrial goods firms in Nigeria. Adopting a descriptive ex-post facto research design, the study population comprised thirteen (13) industrial goods companies listed on the Nigerian Exchange Group as of December 2024. A purposive sampling technique was employed, and data were collected from annual reports over a ten-year period (2015–2024). Secondary data were sourced from the annual reports of selected firms and analyzed using regression techniques to evaluate the effects of the identified variables on reporting timeliness. Using multiple regression analysis, the findings indicate that profitability significantly increases corporate reporting lag, suggesting that firms with higher earnings are more likely to delay the release of their financial statements. In addition, firm age was found to have a strong positive effect on reporting lag, implying that older firms tend to publish their financial reports less promptly. On the other hand, leverage and firm size both exhibited negative but insignificant effects, meaning that highly leveraged firms and larger firms are not necessarily associated with quicker reporting. The overall results highlight that firm characteristics, particularly profitability and age, are critical drivers of reporting delays in the Nigerian context. The study concludes that regulators should strengthen monitoring and enforcement mechanisms to ensure timely disclosure, while firms should adopt modern reporting strategies and digital disclosure platforms to minimize delays and improve the quality of financial communication.
subject: Articles
  topic: section
subject: Corporate Reporting Lag
  topic: keywords
subject: Profitability
  topic: keywords
subject: Leverage
  topic: keywords
subject: Firm Size
  topic: keywords
subject: Firm Age
  topic: keywords
creator: ANVAH, Ovye James
creator: Prof. AZA, Solomon, Manbga
creator: MUSA, Abdullahi, Abdullahi, Ph.D
rights: Copyright (c) 2025
date: 2025-12-16
publication date: 2025-12-16
starting page: 346
ending page: 365

Effect of Outsourcing Strategies on the Organizational Performance of Fast-Food Industries in Lokoja Metropolis
type: item
description: This study examined effect of Outsourcing Strategies on the Organizational Performance of Fast Food Industries in Lokoja Metropolis (A case study of six selected fast food). The main objective of this study is to examine the effect of outsourcing strategies on the organizational performance of fast-food industry, in Lokoja metropolis. The hypothesis tested is in correlation with the research objectives and the questions. The research adopted structure form of questioning in designing the questionnaire, options were provided for the respondent to choose from. The researcher made use of both primary and secondary source of data collection. The study found that cost was the first most important driver for outsourcing in the company. The study findings revealed that the second most important driving force for outsourcing strategy was innovation and finally, the study found that the need to focus on core competencies was a major reason why the company chose to outsource some of its activities. Firm should adopt strategic and well thought out outsourcing partnership in order to continuously reduce operating cost for growth, businesses should carefully consider their outsourcing strategies to ensure that while outsourcing helps in new innovations, the cost is controlled and core activities are never outsourced.
subject: Articles
  topic: section
subject: Outsourcing
  topic: keywords
subject: Performance
  topic: keywords
subject: Innovation
  topic: keywords
subject: Strategies
  topic: keywords
creator: Florence
rights: Copyright (c) 2025
date: 2025-12-12
publication date: 2025-12-12
starting page: 72
ending page: 84

MODERATING EFFECT OF FIRM SIZE ON THE RELATIONSHIP BETWEEN AUDIT CHARACTERISTICS AND FINANCIAL PERFORMANCE OF LISTED NON-FINANCIAL COMPANIES IN NIGERIA
type: item
description: This study investigates the moderating effect of firm size on the relationship between various audit characteristics and the financial performance of listed non-financial companies in Nigeria. Drawing on secondary data from 88 firms over a period from 2015 to 2024, the study utilized a longitudinal panel design and employed fixed-effects regression to analyze the data. Financial performance was measured by Return on Assets (ROA). The findings indicate a significant positive impact of both Audit Independence (AI) and Audit Financial Expertise (AFE) on ROA. Notably, the positive influence of financial expertise is amplified in larger firms, as shown by a significant interaction term (AFE*FS). This finding supports the notion that larger firms are better equipped to leverage audit expertise to enhance profitability, aligning with the resource-based view and providing a more nuanced perspective on prior studies that omitted this moderating effect. Conversely, the study reveals that Audit Size (AS) and Audit Gender Diversity (AGD) have no significant impact on ROA. Most strikingly, Audit Quality (AQ) is negatively correlated with ROA, a finding that contradicts some prior research but supports the view that in institutional environments like Nigeria, high audit quality may be associated with firms facing greater challenges, thus leading to lower profitability. The model as a whole explains 47% of the variance in ROA. The results suggest that policymakers, regulators, and corporate boards should prioritize strengthening auditor independence and financial expertise, particularly in larger firms. The study also cautions against the assumption that a larger audit firm or high perceived audit quality will automatically lead to improved financial performance. The findings highlight the importance of considering firm-specific and contextual factors when assessing the effectiveness of audit practices in emerging economies.
subject: Articles
  topic: section
subject: Firm size
  topic: keywords
subject: audit characteristics
  topic: keywords
subject: financial performance
  topic: keywords
subject: non-financial firms
  topic: keywords
subject: Nigeria
  topic: keywords
creator: Usman Ibrahim
creator: Prof. Maryam I. Muhammad
creator: Aliyu Usman Shehu, PhD
rights: Copyright (c) 2025
date: 2025-12-12
publication date: 2025-12-12
starting page: 418
ending page: 435

effect of related party transaction on firm value of listed industrial firms in Nigeria
type: item
description: This study investigates the effect of related-party transactions on the value of listed industrial firms in Nigeria between 2015 and 2024. Related-party transactions comprising loans and advances, borrowings, sales, asset disposals, and loan guarantees play a crucial role in corporate financing and operational efficiency, yet their impact on firm value is varied and context-dependent. Using a longitudinal research design, the study analyses panel data from thirteen industrial firms that remained continuously listed on the Nigerian Stock Exchange during the study period. The Fixed Effects panel regression model, complemented by diagnostic tests, is employed to account for firm-specific characteristics and isolate the effects of different types of related-party transactions on firm value, measured by Tobin’s Q. The results indicate that loans and advances, sales, and loan guarantees to related parties positively affect firm value, suggesting that well-managed intra-group transactions enhance liquidity, operational performance, and investor confidence. Conversely, borrowings from related parties and losses from the disposal of assets to related entities are negatively associated with firm value, highlighting the potential risks of overreliance and opportunistic behaviour. These findings underscore that the impact of related-party transactions is contingent on their type and governance. The study concludes that firms can increase shareholder wealth by strategically managing related-party transactions, promoting transparency, and strengthening internal controls. Regulators and policymakers are encouraged to monitor these transactions to prevent misuse and support practices that enhance firm performance. By providing empirical evidence from the Nigerian industrial sector, the study contributes to the understanding of how related-party transactions influence firm valuation.
subject: Articles
  topic: section
subject: Related-party transactions
  topic: keywords
subject: Firm value, Tobin’s Q
  topic: keywords
creator: ABRAHAM Peter Tizhe
creator: AJAYI Foluke Oloruntoba
rights: Copyright (c) 2025
date: 2025-12-12
publication date: 2025-12-12
starting page: 407
ending page: 417

ROLE OF MARKETING IN THE DEVELOPMENT OF TOURISM INDUSTRY, NIKE ART GALLERY IN LAGOS STATE
type: item
description: Marketing has been very useful in pulling customers to an organization from different quarters. It has been engaged to sensitize new customers and update existing customers of the products and services of an organization. This is the era of digital innovation and development, which has been deployed by different businesses inclusive of the tourism and hospitality business. This study examined the role of marketing in the development of Nike art gallery as a tourism business. The study adopted a quantitative research design. Data were collected from respondents with the aid of questionnaires. The collected data were analysed using descriptive statistics (frequency, percentage, mean and standard deviation) with the aid of Statistical Package for Social Sciences (SPSS). The findings of the study revealed that Nike art gallery has actively engaged social media for marketing, public relations, marketing collaboration, advertising, amongst others. The engaged marketing strategies by Nike art gallery have been very effective, the most prominent importance of these strategies is the fact that the strategies have been very helpful in attracting visitors to the gallery followed by the fact that it has helped in distinguishing Nike Art Gallery from other destinations, enhancing the local and international reach of Nike Art Gallery. Engaged marketing strategies have resulted into the substantive development of Nike art gallery. It is recommended that Nike art gallery should explore influencer marketing by engaging social media influencers in a bid to reach wider audience.
subject: Articles
  topic: section
subject: marketing
  topic: keywords
subject: Nike art gallery
  topic: keywords
subject: tourism development
  topic: keywords
subject: digital marketing
  topic: keywords
subject: social media
  topic: keywords
creator: Olakunle Shakur
creator: OLAWUYI (Ph.D.)
creator: Emmanuel, OMOSUYI
rights: Copyright (c) 2025
date: 2025-12-12
publication date: 2025-12-12
starting page: 394
ending page: 406

INFLUENCE OF SOCIAL MEDIA ON VISITOR PERCEPTION IN AGODI GARDEN IBADAN, OYO STATE
type: item
description: Social media applications are internet driven applications that allow people in different locations to connect with each other and share information amongst themselves. This century has experienced the innovation and development of different social media applications. They are engaged by different demographics for different reasons such as leisure, news, professional connection, social connection and so on. Common social media applications include facebook, ‘X’ formerly called twitter, Instagram amongst others. Agodi gardens is situated very close to Oyo State Secretariat’s complex. The sample size for this study is 270 respondents as determined using cochran's formula. Therefore, questionnaire was administered to two hundred and seventy (270) respondents based on convenience sampling approach. Collected questionnaire was analysed using descriptive statistics (frequency, percentage, mean and standard deviation). This study examined the influence of social media on visitor’s perception at Agodi gardens, Ibadan. The objectives engaged were; examine type of social media used by the tourists and examine the information about Agodi garden retrieved by the tourists via social media. It is evident that prospective tourists collect impressive information about Agodi gardens from social media applications, specifically, facebook, Instagram, snapchat and ‘X’ formerly called twitter. There is therefore no doubt that social media has been significantly helpful to Agodi gardens, especially with respect to the fact that it has helped to provide information about tourist inflow to Agodi Gardens and it has helped in providing pertinent information about the facilities at the gardens to prospective tourists.
subject: Articles
  topic: section
subject: Facebook
  topic: keywords
subject: Instagram
  topic: keywords
subject: Tourists perception
  topic: keywords
subject: Agodi gardens and Social media.
  topic: keywords
creator: Olakunle Shakur
creator: OLAWUYI (Ph.D.)
creator: Mercy, UKPAI
rights: Copyright (c) 2025
date: 2025-12-12
publication date: 2025-12-12
starting page: 382
ending page: 393

DISAGGREGATED PUBLIC EXPENDITURE AND ECONOMIC GROWTH IN NIGERIA
type: item
description: The study examined the effect of disaggregated public expenditure specifically government expenditure on education and infrastructure on economic growth in Nigeria between 1981 and 2020. Despite successive fiscal reforms, Nigeria continues to grapple with slow economic growth, infrastructural gaps, and underfunded education, raising concerns over the effectiveness of public spending in driving long-term development. The study employed time series data obtained from the Central Bank of Nigeria (CBN) Statistical Bulletin and the National Bureau of Statistics (NBS). Descriptive statistics, Augmented Dickey-Fuller (ADF) unit root tests, and econometric estimations were used to examine the relationship between education expenditure, infrastructure expenditure, and economic growth (proxied by real GDP). The results revealed that expenditure on education has a positive but statistically weak effect on economic growth, reflecting underinvestment, poor fund utilization, and systemic inefficiencies in Nigeria’s education sector. In contrast, infrastructure expenditure was found to exert a significant positive influence on economic growth, underscoring its critical role in enhancing productivity, promoting trade, and attracting investment. These findings suggest that while both components of public expenditure are growth-enhancing, infrastructure spending has a more immediate and robust effect on economic performance than education expenditure. The study concludes that the government should strengthen fiscal policies that prioritize infrastructural development while ensuring effective and transparent allocation to the education sector. Recommendations include increased budgetary allocation to education, coupled with reforms to curb leakages, and sustained infrastructural investment to stimulate inclusive and sustainable economic growth.
subject: Articles
  topic: section
subject: Public expenditure
  topic: keywords
subject: Education Expenditure
  topic: keywords
subject: Infrastructure Expenditure
  topic: keywords
creator: Dr. Alhassan A. S.
creator: Dr. HALIMATU, S. A.
creator: MATUR, Christopher Ngyang
rights: Copyright (c) 2025
date: 2025-12-12
publication date: 2025-12-12
starting page: 366
ending page: 381

INFLUENCE OF CLASSROOM SPACE ON SOCIO-EMOTIONAL AND COGNITIVE DEVELOPMENT OF CHILDREN (6-11) YEARS IN PUBLIC PRIMARY SCHOOLS IN MAKURDI METROPOLIS OF BENUE STATE, NIGERIA
type: item
description: study examined the influence of classroom space on socio-emotional and cognitive development of children aged 6-11 years in public primary schools in Makurdi Metropolis, Benue State, Nigeria. A descriptive survey design was employed with 200 pupils selected through purposive sampling from five randomly selected public primary schools. Data were collected using a structured questionnaire and analyzed using mean, standard deviation, and chi-square statistics at 1% significance level. Findings revealed that pupils lacked adequate classroom space (M = 3.29), with significant negative influences on socio-emotional development (M = 3.20) and cognitive development (M = 3.22). Chi-square tests revealed significant relationships between classroom space and both socio-emotional (χ² = 15.42, p < 0.01) and cognitive development (χ² = 18.67, p < 0.01). The study concluded that inadequate classroom space significantly impairs both socio-emotional and cognitive development of primary school children. Policymakers and educational stakeholders must therefore prioritize infrastructural improvement through targeted funding, adherence to UNESCO’s (2022) post-pandemic space standards, and continuous monitoring by agencies such as BEQA. Recommendations include policy interventions for improved classroom infrastructure and adherence to international space standards. While infrastructure is being improved, schools should adopt flexible scheduling strategies, such as double shifts, to reduce overcrowding. Teachers should also receive training in managing large class sizes to maintain effective learning conditions.
subject: Articles
  topic: section
subject: Classroom space
  topic: keywords
subject: socio-emotional development
  topic: keywords
subject: cognitive development
  topic: keywords
subject: primary education
  topic: keywords
creator: Dr. Lovina E. Okonkwo
creator: Dr. Alice Ugboji
creator: Odums, Chinonso P
rights: Copyright (c) 2025
date: 2025-12-12
publication date: 2025-12-12
starting page: 349
ending page: 365

SOCIO-ECONOMIC IMPLICATIONS OF FARMERS AND HERDSMEN CONFLICT ON HOUSEHOLDS IN TAKUM LOCAL GOVERNMENT AREA OF TARABA STATE, NIGERIA
type: item
description: This study assessed the socio-economic implications of farmers and herdsmen conflicts on household in Takum Local Government Area of Taraba State. A total of one hundred and thirty three (133) respondents (farmers, herdsmen, traders, community leaders and local government officials) were selected through purposive and simple random sampling methods respectively. A self-developed instrument titled “Socio-Economic Implication of Farmers ad Herdsmen Conflict on Household (SETFHCH) was used for data collection. Descriptive statistics of mean and standard deviation were used in the analysis of data. The findings of the study revealed social implication of conflict as brought insecurity and threat of live and property, unity and bonds that existed between families of farmers and herdsmen has been disrupted as families and communities members finds it difficult to unit and hold meeting. Herdsmen and farmers experience family and marriage breakdown due to conflicts. The study also revealed economic implication of this conflicts to include youth lost of farming and rearing employment, massive migration of families, customers/visitors relocating business to safe places, prices of farm produce and meat went high. The findings on the conflict resolution strategies suggested, that teaching through religious bodies, government mediation through peaceful dialogue and deployment of more security agent to the area. The study concludes that urgent measures like implementation of land use policy to address land use in the study area be adopted by the government. Local government officials and other stakeholders involved in conflict management to create more awareness on the importance of peaceful co-existence and respect of human rights and properties. From the findings of the research, the following recommendations were made: government adoption of new conflict resolution strategies such as implementation of land use policy, dialogue between farmers and herders and proper awareness/o…
subject: Articles
  topic: section
subject: Socio-Economic
  topic: keywords
subject: Conflict, Household
  topic: keywords
subject: implication
  topic: keywords
subject: Herders
  topic: keywords
subject: Farmers
  topic: keywords
creator: Dr. Lovina, E. Okonkwo
creator: Dr. Esther Baba
creator: Abednego Hassan
creator: John Joseph
rights: Copyright (c) 2025
date: 2025-12-12
publication date: 2025-12-12
starting page: 327
ending page: 335

PUBLIC FINANCIAL MANAGEMENT AND SERVICE DELIVERY QUALITY OF PUBLIC HEALTH INSTITUTIONS IN NIGERIA’S NORTH-EASTERN REGION: THE MODERATING EFFECT OF PUBLIC ACCOUNTABILITY
type: item
description: This study investigated the impact of Public Financial Management (PFM) practices on the quality-of-service delivery in public health institutions across Nigeria’s North-East geopolitical zone, with a particular focus on the moderating role of public accountability. Anchored in stewardship theory, systems theory, and New Public Management theory, the study employed structural equation modelling to test the relationships among revenue mobilization, budget practices, auditing, regulatory frameworks, and financial reporting, alongside their interactions with public accountability. The findings revealed a significant positive relationship between revenue mobilization and service delivery quality, indicating that effective revenue collection mechanisms enhance institutional capacity. In contrast, budget practices showed no significant effect, highlighting implementation gaps and bureaucratic inefficiencies. Surprisingly, auditing exhibited a significant negative effect, suggesting that overly punitive audit systems may hinder service innovation. Regulatory frameworks also showed a negative and insignificant relationship with service delivery, underscoring the ineffectiveness of outdated or weakly enforced regulations. Conversely, financial reporting demonstrated a strong positive effect on service delivery quality, emphasizing the value of transparency in planning and resource mobilization. The moderating effects of public accountability were mixed. It positively enhanced the relationship between revenue mobilization and service delivery, but had a negative and insignificant moderation on budget practices. Accountability marginally improved the impact of auditing, while its moderation on regulatory frameworks was insignificant and negative. Notably, public accountability significantly and negatively moderated financial reporting, suggesting that increased scrutiny can reveal inefficiencies, initially dampening service performance. The study concluded that there is a comp…
subject: Articles
  topic: section
subject: Public Financial Management (PFM
  topic: keywords
subject: Quality-of-service delivery
  topic: keywords
subject: public health institutions
  topic: keywords
creator: ALHASSAN DANBEKI
creator: Prof. Maryam Isyaku Muhammad
creator: Dr. Zachariah Peter
rights: Copyright (c) 2025
date: 2025-12-12
publication date: 2025-12-12
starting page: 309
ending page: 326