UMYU Journal of Business Administration and Management
UMYU Journal of Business Administration and Management is a bi-annual double-blind peer-review journal domiciled in the Department of Business Administration, Faculty of Management Sciences, Umaru Musa Yar’adua University, Katsina, with a steadfast commitment to upholding the highest standards of quality, integrity, and excellence. The journal seeks to contribute to the advancement of knowledge among scholars and commitment to academic excellence in the field of Business Administration and Management, both at the local and international levels. It is processed for accessibility via the Umaru Musa Yar’adua University domain: https://publications.umyu.edu.ng/jbam, as well as inclusion in Google Scholar, Research Gate, and the National Library of Nigeria cataloguing in publication data. UMYU-JBAM publishes two (2) issues of original, theoretical and empirical articles as well as book review each year in April and October with the deadline of February and August (call for papers) covering different subjects in Business Administration and Management, including, but not limited to business administration, business economics, business ethics, industrial organization, global business and crisis management, entrepreneurship development, organizational management, public management, contemporary management, business management, supply chain management, tourism and hospitality management, production management, marketing, office and information management, strategic management, employment relations and human resource management, financial management, operations and logistics management, organization behavior, portfolio management, research methods in business and other.
Umaru Musa Yar'adua University Katsina, NG
Determinants of Financial Inclusion in Kano State Government-Led Microfinance Banks: A PLS-SEM Approach
Financial inclusion remains a critical yet elusive tool for poverty reduction and youth unemployment in developing nations. In Nigeria, despite national strategies, financial exclusion remains high, particularly in the Northwest region where rates have historically reached 70%. This study examines the effects of Kano State Government’s microfinance banks on financial inclusion. It specifically investigates the conflict between social objectives, such as poverty alleviation, and the commercial necessity of financial sustainability. The study adopted a positivist research philosophy and a cross-sectional survey design using census sampling to collect primary data from 222 management staff across the 37 MFIs. Data were analyzed using Partial Least Square Structural Equation Modeling (PLS-SEM) via Smart-PLS 4.0.9.9 to test the relationships between financial self-sufficiency, financial literacy, government policy, and financial inclusion. The results indicate that the model of the study explains 62.2% of the variance in financial inclusion. Financial self-sufficiency emerged as the most significant driver (β=0.456, p<0.001), exerting a medium effect size on inclusion efforts. Government policy also showed a significant positive relationship (β=0.299, p<0.001), though with a smaller effect size. Similarly, financial literacy was found to have a significant positive effect (β=0.160, p<0.001). The study also highlights significant challenges, including the "Unit bank" designation limiting savings mobilization and religious considerations regarding interest-based products in predominantly Muslim communities. The study concludes that sustainable financial inclusion requires MFIs to reach financial self-sufficiency to become grant independent.State Governments willing to replicate Kano State experience should focus on nurturing self-sufficient institutions that are well governed, politically insulated and well-fund. In addition, financial literacy development should be given serious attention by Governments, development partners and the microfinance banks themselves. The regulatory authorities should ensure that State Governments willing to establish microfinance banks make adequate provision for private sector participation to ensure financial self-sufficiency that will facilitate financial inclusion.
Copyright (c) 2026 https://creativecommons.org/licenses/by-nc/4.0
Effect of Microfinance Banks’ Self-Sufficiency and Religiosity on Financial Inclusion: Empirical Evidence from Kano State Government’s Microfinance Banks
This study examines the effect of microfinance banks’ financial self-sufficiency (FSS), operational self-sufficiency (OSS) and religiosity (RLT) on financial inclusion within the context of the Kano State Government’s microfinance banks. The research aims to determine how these factors influence the reach of financial services to vulnerable and unserved populations in Northern Nigeria. The study adopted a positivist research philosophy and a cross-sectional survey design, the study conducted a census of 222 management staff across 37 Kano State Government’s microfinance banks in Kano State. Data were collected via structured questionnaires and analysed using Partial Least Square Structural Equation Modelling (PLS-SEM) to test the hypothesized relationships between the variables.The empirical results reveal that all three independent variables are significant positive drivers of financial inclusion: Financial Self-Sufficiency (β=0.355, p<0.01) and Operational Self-Sufficiency (β=0.345, p<0.01) significantly enhance the capacity of banks to provide inclusive services. Also, Religiosity (β=0.167, p<0.05) also exerts a significant positive influence, highlighting the importance of cultural and religious alignment in financial intermediation.The model explained 62.2% of the variance in financial inclusion, representing a substantial explanatory power. Consequently,the study concludes that the success of state-led microfinance initiatives depends on financially self-sufficient and politically insulated financial institutions. Thereligiosity of the populace serves as an important factor in determining financial inclusion radius. It recommends that the Central Bank of Nigeria (CBN) mandate the development of financial products that address religious and cultural diversity to mitigate exclusion. Furthermore, state governments’ policy to establish and nurture microfinance banks should be anchored on Public-Private Partnerships (PPP) at inception to ensure long-term sustainability and a clear exit strategy for the government.
Tax Aggressiveness and Timeliness of Financial Reporting in Nigerian Deposit Money Banks
<span style="font-size: 11.0pt; line-height: 115%; font-family: 'Calibri',sans-serif; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-style: italic;">This study examines how tax aggressiveness relates financial reporting timeliness in Nigerian deposit money banks.The theoretical framework for this study includes Agency theory and Signaling theory.Panel data from 14 Nigerian deposit money banks covering 2014 to 2023 are analysed using Logit and panel regression models. Tax aggressiveness is proxied by four measures: ETR, BTD, BETR, and ITX. Firm size, audit firm reputation, and leverage are held as controls. ETR (β = 0.250, p < 0.05) and ITX (β = 0.579, p < 0.01) both return positive and significant effects on timeliness. However, the ETR result indicates that firms with higher effective tax rates are more likely to report on time. BTD (β = 0.336, p > 0.05) and BETR (β = -0.002, p > 0.05) show no significant effect. Firm size has a negative and significant relationship with timeliness. The finding that ETR and ITX predict timely filing, while BTD and BETR do not, has a direct implication for how regulators approach compliance monitoring. This study concludes that tax aggressiveness does not uniformly delay reporting, nor does it consistently accelerate it. The effect depends on the specific dimension of tax behaviour being captured and the institutional context in which firms operate. The study recommends that monitoring frameworks should therefore focus more closely on firms with high tax exposure, where compliance incentives appear to be stronger.
Procurement Entrepreneurship and Food Security Performance in Northeast Nigeria: Modeling Pathways to Achieve Sustainable Development Goal 2
Driven by farmer-herder conflicts, insurgency, climate change, weak supply chain systems and limited institutional capacity, food insecurity remains a critical development challenge in Nigeria. In alignment with United Nation’s Sustainable Development Goal 2 (Zero Hunger), this study examines how procurement entrepreneurship enhances food security performance in the Northeast region of the country. Drawing on integrated theoretical framework, the study conceptualizes procurement innovation capability, strategic supplier development and sustainable procurement orientation as key strategic capabilities influencing food availability, accessibility and stability. A quantitative cross-sectional design was adopted, with primary data collected from procurement managers in agribusiness firms, cooperative leaders and relevant institutional actors across Borno and Adamawa States. Multiple regression analysis was employed to assess the effects of procurement entrepreneurship dimensions on food security performance indicators. Findings reveal that innovation-driven and sustainability-oriented procurement systems significantly strengthen agricultural value chains, reduce supply disruptions and enhance food system resilience in fragile contexts. The study recommends that organizations and policymakers promote procurement entrepreneurship by investing in digital and innovative sourcing mechanisms, strengthening strategic supplier development for local producers and institutionalizing sustainability-oriented procurement frameworks to improve food security performance and accelerate progress toward SDG 2.
Skill Acquisition Training and Women’s Socio-Economic Empowerment: Evidence from WAPA Programs in Egbeda, Alimosho Local Government, Lagos State, Nigeria
<span style="font-size: 11.0pt; line-height: 115%; font-family: 'Calibri',sans-serif; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-style: italic;">This study evaluates the influence of Skill Acquisition Training and Women’s Socio-Economic Empowerment: Evidence from WAPA (Women Advancement and Productivity Association) Program in Egbeda, Alimosho Local Government, Lagos State, Nigeria. Using a mixed-methods approach, the research assessed the effectiveness of these programs in enhancing employability, entrepreneurial capabilities, and financial independence. Quantitative findings revealed that 70% of participants strongly agreed that the programs improved their employability, while 65% credited the programs for enhanced entrepreneurial skills. Thematic analysis of qualitative data highlighted key benefits, including increased job readiness, self-reliance, and community respect, alongside challenges such as financial constraints and limited institutional support. Despite these challenges, the programs significantly improved participants' income levels and socio-economic status. The study demonstrates that skill acquisition training under the WAPA program significantly enhances women’s employability, entrepreneurial capacity, and financial independence, thereby improving their socio-economic status in Egbeda LGA, Lagos. And also recommends maximization of long-term impact, the program should address barriers to access, strengthen entrepreneurship support, and provide post-training mentorship to ensure sustained empowerment and socio-economic advancement.
Capital Structure and Financial Performance: Evidence from Nigerian Food and Beverage Firms Using Panel Data
The relationship between capital structure and performance of listed food and beverage firms in Nigeria, 2020 - 2024, is examined in this study. Specifically, the study explores the relationship of debt-to-equity ratio (DER), firm size and asset growth to performance, as measured by return on assets (ROA) and return on equity (ROE). Using panel analysis, fixed effects and random effects regression models were estimated, while Hausman specification test indicated that fixed effects model is most appropriate and a preferred model. Assumptions underlying the econometric analysis were tested and satisfied, thereby confirming the reliability and validity of the study’s findings. The results show that DER significantly relates to firm performance, suggesting that high debt levels lead to lower profits. However, firm size and asset growthfound to have significant positive relationship, implying that larger firms and those that grow their assets perform better. The findings were consistent for both ROA and ROE, indicating stability. In view of the above, this study found that although capital structure decisions are important, excessive leverage is not healthy in Nigeria's high interest and unpredictable economic climate. Hence, it is recommended for firms to maintain an optimal debt-equity mix, while policies should focus on reducing borrowing costs and strengthening the capital market. This research, above all, provides up-to-date empirical evidence and implications for policy and practice.
Generic Competitive Strategies and the Performance of Small and Medium Enterprises in Yobe State, Nigeria: A Resource-Based View of Firms’ Internal Capability
The performance of small and medium-sized enterprises (SMEs) is inextricably linked to the competitive strategies they adopt in a dynamic and challenging business environment globally. Therefore, this study explored the nexus between generic competitive strategies and both financial and non-financial performance of enterprises in Yobe state, Nigeria. The research is anchored on resource-based view (managerial capability) to test the relationship between the variables using a cross-sectional survey data collected through mailed questionnaire administered to one hundred and ninety-nine (199) sampled enterprises operating in the sub-sector selected by two stage sampling techniques: quotas and simple random sampling methods. A multiple linear regression model is applied to primary data collected via SPSS version 23. Results show evidence of statistically significant relationships between generic competitive strategies (cost leadership, differentiation and focus) and SMEs financial and non-financial performance through existence of managerial capability. The link between the variables suggests the significance of managerial capability and generic competitive strategies in achieving sustainable performance. On the basis of these findings, SMEs executives and entrepreneurs should develop flexible strategies and dynamic capabilities that can be adapted and respond quickly to changes in the business environment. Ultimately, SMEs should implement differentiation strategy through customer intimacy. Enterprises owners should build loyalty programs around credit terms and personal relationship. And train frontline staff on complaint resolution.
Effect of Job Stress on the Performance of Academic Staff in Delta State Tertiary Institutions, Nigeria
The study examines the effect of job stress on academic staff performance in tertiary institutions in Delta State, Nigeria, The specific objectives were to determine the effect of long working hours on teaching effectiveness and to ascertain the effect of workload on student supervision. A descriptive survey design was adopted. The population comprised all academic staff across tertiary institutions in Delta State, totaling 2,048, and a sample of 330 was determined using Krejcie and Morgan’s table. Data were analyzed using linear regression at a 0.05 level of significance. The findings revealed that long working hours had a strong positive and significant effect on teaching effectiveness, with a beta coefficient of 0.612 and p-value of 0.000. Similarly, workload showed a strong positive and significant effect on students’ supervision, with a beta coefficient of 0.578and p-value of 0.000. The results suggest that long working hours and workload are significant predictors of academic staff performance outcomes, enhancing teaching effectiveness and the ability to supervise students effectively.The study concluded that excessive working hours and workload are key stressors that undermine academic staff performance. It recommended structured workload allocation, time management support, and staff welfare initiatives to enhance teaching effectiveness and student supervision.
Bridging the Gap between Management Accounting Theory and Practice: A Conceptual Perspective
Though management accounting (MA) theory has played a pivotal role in the effective and efficient management of organisations since its inception, there are still identifiable pitfalls in the practical applications of this propounded theory. The wide differences between academic theories and real-world business practices have led to setbacks in achieving management accounting's potential for strategic decision-making. This paper examines the gap between management accounting theory and practice. The paper specifically examines the concept of management accounting, management accounting theory, the concept of the gap, management accounting practices, investigates the causes of the wide differences, and proposes ways to bridge the disconnect between management accounting theory and practice. The study is anchored in contingency theory and institutional theory and highlights a major comparison between management theory and practice. The findings reveal that the divergence stems from rigid academic models with a less practical approach, resistance to change in practice, inadequate professional training and contextual differences across industries. Recommendations are made for collaborative engagement between academia and practitioners, curriculum reforms and continuous professional development.The study concludes that bridging the gap between management accounting theory and practice entails a multidimensional approach that integrates practical relevance with academic perceptions. It need a collaboration of academic researchers, practitioners in the field of management accounting, captive of industries, education curriculum designers to bridge the persistence gap
Impact of Organizational Culture on Employee Behavior of Media Corporations in Kaduna Metropolis, Kaduna State
<span style="font-size: 11.0pt; line-height: 115%; font-family: 'Calibri',sans-serif; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-style: italic;">The nature of behaviour exhibited by employees determines the success or otherwise of organizations especially in the 21st century organizations that are greeted by intense rivalry. Therefore, this study examines the impact of organizational culture on employee behavior in media corporations in Kaduna Metropolis, Kaduna State. Specifically, it investigates how the dimensions of organizational culture; involvement, consistency, adaptability, and mission affect employee behavior. Denison Organizational Culture model was used to underpin the framework. The study adopted a quantitative research design, collecting data from 306 employees using structured questionnaires. Multiple regression was employed to analyze the data for the study using the Statistical Package for Social Sciences (SPSS) Version 22. Findings reveal that organizational culture significantly influences employee behavior, explaining 34.6% of the variance in employee behavior. Among the dimensions, adaptability and involvement emerged as the most significant predictors, highlighting the importance of flexibility, innovation, and employee participation in shaping positive work behavior. Conversely, consistency and mission showed positive but non-significant effects, suggesting that stability and organizational purpose alone are insufficient to strongly drive employee behavior. The study concludes that fostering a dynamic and participatory organizational culture is essential for promoting positive employee behavior in media corporations. Recommendations include enhancing adaptability through flexible policies and innovation-friendly practices, promoting employee involvement in decision-making, strategically reinforcing consistency, and effectively communicating the organizational mission. This research provides valuable insights for media organizations seeking to improve employee behavior and overall performance and offers a foundation for further studies on organizational culture and employee behavior in diverse sectors and contexts.
Impact of Employee Discipline on Organizational Performance in Touchmate West Africa Limited, Ogba, Lagos State, Nigeria
This study examined the impact of employee discipline on organizational performance in Touchmate West Africa Limited, Ogba, Lagos. The study specifically investigated the effect of punctuality on organizational productivity, the impact of adherence to organizational rules and organizational effectiveness, and the influence of employee commitment on organizational performance. A descriptive research design was adopted for the study. The population consisted of 210 employees of Touchmate West Africa Limited, from which a sample size of 138 respondents was determined using Taro Yamane’s formula. Data were collected through a structured questionnaire and analyzed using regression techniques via SPSS. Regression analysis was employed to test the hypotheses at a 5% level of significance. The findings revealed that punctuality has a significant positive effect on organizational productivity. The study also found that adherence to organizational rules significantly improves organizational effectiveness. Furthermore, employee commitment was found to have a significant positive influence on organizational performance. The study concluded that employee discipline is a critical factor in enhancing organizational performance, as disciplined employees contribute to improved efficiency, accountability, and productivity. Based on the findings, the study recommended that organizations should enforce clear disciplinary policies, encourage punctuality through monitoring and incentives, and promote employee commitment through effective management practices. The study contributes to knowledge by providing empirical evidence on the role of employee discipline in improving organizational performance within a Nigerian organizational context.
Impact of Service Quality on Customer Satisfaction: A Study of Hotel Seventeen in Kaduna Metropolis, Kaduna State, Nigeria
This study examines the impact of service quality on customer satisfaction in selected hotels in Kaduna Metropolis. Specifically, this study examined the influence of service quality dimensions tangibles and assurance on customer satisfaction at Hotel Seventeen in Kaduna State, Nigeria. Utilizing the SERVQUAL model, this study employed a quantitative descriptive survey approach with a sample of 379 hotel guests over a six-month period, resulting in the collection of 358 usable responses via a structured questionnaire. Descriptive statistics, Pearson correlation, and multiple regression were performed to analyse the impact of service quality dimensions on overall customer satisfaction. The findings indicated that both Tangibles (representing physical features and equipment) and Assurance (represented by employee knowledge, competence, courtesy, etc.) are major drivers of hotel guest satisfaction. According to the regression results, the Tangible service quality dimension had a positive effect on customer satisfaction at 0.189 (p < 0.001), while the Assurance service quality dimension had a greater positive effect on customer satisfaction at 0.318 (p < 0.001), therefore indicating the significant impact of the competence and trustworthiness of staff in influencing the overall service experience. The results from the correlation analysis also confirmed that there are positive correlations between each of the service quality dimensions and overall satisfaction. The study concluded that, although high-quality physical infrastructure contributed to favorable guest evaluations, interpersonal service factors, particularly assurance, played a more decisive role in determining customer satisfaction in the Northern Nigerian hotel context. Based on these findings, the study recommended that hotel management should implement structured staff training programmes to enhance professional competence and trust-building, alongside proactive facility management strategies to maintain and improve physical environments.
Effect of Economic Business Environment on the Performance of Small and Medium Enterprises (Smes) in Katsina State, Nigeria
<span style="font-size: 11.0pt; line-height: 115%; font-family: 'Calibri',sans-serif; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-style: italic;">This study examines the effect of economic business environment on performance of small and medium enterprises in Katsina state. The study investigates the effect of exchange rate and unemployment rate on the profitability performance of small and medium enterprises SMEs. Primary data collected from 500 SMEs owners and managers; the study employs Partial Least Squares Structural Equation Modeling PLS-SEM to examine the relationships between these economic variables and SME performance. The measurement model demonstrates acceptable reliability and validity across all constructs with Cronbach's Alpha values. The structural model results reveal that both exchange rate and unemployment rate have statistically significant negative effects on SMEs profitability performance. The model explains the variance in SMEs performance with both predictors demonstrating small but meaningful effect sizes. These findings underscore the critical importance of macroeconomic stability for SMEs survival and growth in Nigeria's business environment. Based on the study findings, it was concluded that economic business environment negatively affects performance of small and medium enterprises in katsina state. the study further recommends among others that government and other monetary regulatory authorities should device means to improve the exchange rate power of Naira through import dependence reduction, export promotion incentives, exchange rate stabilization policies and foreign currency planning. Government at all level should also introduce policies aimed at facilitating favorable economic conditions directed towards reducing unemployment rate. This can be achieved through labour market stimulation policies, skills development initiatives, SMEs hiring incentives and local demand stimulation.
Impact of Digital Transformation on the Sustainability of Small and Medium Enterprises in Lagos State, Nigeria
SMEs face numerous challenges in adapting to rapid technological advancements, particularly in the realm of digital transformation meanwhile; sustainability has highlighted the urgent need to reduce the negative environmental impact on human activity. This study investigates the extent at which digital transformation impacts the sustainability of SMEs in Lagos State, Nigeria. The study adopted quantitative approach utilizing e-survey (online) to collect relevant data for the research with focus on SMEs in Lagos (the commercial capital of Nigeria). The target population comprises of 11,663 registered SMEs in Lagos State. This number forms the total population of study. The sample size was determined at 95% confidence level given the sample size of 372. SPSS version 27.0 was used to analyse the data such as correlation, multiple regression analysis and ANOVA were used, and hypotheses were tested using multiple regression approaches to ascertain the impact of digital transformation on SMEs sustainability. The study found that, digital infrastructure and organisational readiness are key enablers, whereas digital skills, adoption of innovations, and external support have weak or unstable effects as indicated from the outcome of the findings. Conclusively, the results provide strong evidence that digital transformation is a crucial factor in the sustainability of SMEs in Nigeria. The study recommended for policymakers that there is need to combine infrastructural investment, capacity-building, and supportive institutional frameworks. While for Lagos SME leaders, the results affirm the necessity of aligning internal processes and readiness with external digital opportunities to secure long-term sustainability.
Does Dividend Payout and Retained Earnings Influence Firm Value? An Integrated Review
<span style="font-size: 11.0pt; line-height: 115%; font-family: 'Calibri',sans-serif; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-style: italic;">This study provides an integrated review of empirical literature examining the influence of dividend payout and retained earnings (RE) on firm value (FV). Dividend policy (DP) remains one of the most debated topics in corporate finance, with contrasting theoretical arguments regarding its relevance to firm valuation. Drawing on empirical prior studies and key financial theoriesincluding Bird-in-the-Hand Theory, Signaling Theory, Agency Theory, Tax Preference Theory, and Pecking Order Theory, this review synthesizes competing perspectives on whether distributing profits as dividends or retaining earnings for reinvestment enhances FV. The findings reveal that dividend payout can positively influence FV by reducing information asymmetry, signaling financial strength, and mitigating agency conflicts. Conversely, high dividend payouts may reduce firm value when they limit internal financing capacity or create tax disadvantages. Similarly, RE contribute positively to FV when efficiently invested in profitable growth opportunities, but excessive retention may encourage managerial overinvestment and value erosion. Empirical evidence across developed and emerging markets generally supports a conditional relationship, suggesting that the effect of DP on FV depends on firm-specific characteristics such as growth opportunities, governance quality, financial constraints, and market conditions. Overall, the review concludes that neither dividend payout nor RE independently determine FV; rather, optimal value maximization depends on achieving a strategic balance between distribution and reinvestment decisions. The study contributes to the DP debate by integrating diverse empirical and theoretical perspectives and identifying contextual factors that shape the dividend–firm value nexus. Thus, the study recommends that firms should strategically maintain dividend payout ratios at levels that preserve sufficient RE for operational needs and future expansion.
Effect of Work-Life Integration Strategies on Employee Commitment of Registered Private Clinics in Kaduna North Local Government Area, Nigeria
<span style="font-size: 11.0pt; line-height: 115%; font-family: 'Calibri',sans-serif; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-style: italic;">In Kaduna North Local Government Area, registered private clinics face persistent challenges in retaining committed employees due to extended working hours, insufficient wellness support, and limited managerial guidance. This study examines the effect of work–life integration strategies on employee commitment, focusing on flexible work hours, wellness programs, supervisor support, and individual consideration. The study adopts a survey research design, targeting employees of registered private clinics. Primary data were collected through structured questionnaires and analyzed using descriptive statistics, correlation, and multiple regression analysis. Findings indicate that flexible work hours positively influence employee commitment by reducing work–family conflict, while wellness programs enhance physical and psychological well-being, contributing to higher loyalty. Supervisor support was also found to significantly strengthen employees’ emotional attachment to their organizations. These findings revealed the importance of implementing structured work–life integration strategies in private healthcare settings. Hence, the study concludes that work–life integration strategies significantly enhance employee commitment in registered private clinics in Kaduna North Local Government Area.The study recommends that clinic managers adopt flexible scheduling, establish comprehensive wellness initiatives, and train supervisors to provide supportive leadership. Such interventions are vital for sustaining employee commitment, reducing turnover, and improving overall healthcare service delivery.
Effect of Strategic Management Practices on the Performance of Small and Medium Enterprises (SMEs) in Lagos State, Nigeria
This study examines the effect of strategic management practices on the performance of Small and Medium Enterprises (SMEs) in Lagos State, Nigeria. Specifically, the study focuses on strategic planning and strategic formulation, and measures their influence on SME performance. A descriptive survey research design was adopted, and the population comprised 42,076 registered SMEs in Lagos State as obtained from the Ministry of Commerce and Industry (2023). Using a multistage sampling technique, a sample size of 399 SMEs was selected. Data were collected using a structured questionnaire, and the instrument's validity and reliability were ensured. The data were analysed using descriptive statistics and multiple linear regression techniques. The findings revealed that strategic planning has a significant positive effect on SME performance. Similarly, Strategy formulation was found to enhance SME performance significantly. These results indicated that SMEs that adopt strategic planning and strategy formulation practicesare more likely to achieve improved competitive positioning and revenue growth. The study concludes that Strategic Planning and Strategy formulation Practices have a statistically significant influence on SME performance in Lagos State. It is therefore recommended that SME operators should institutionalise regular review and updating of Strategic Planning and Strategy formulation Practices to remain responsive to environmental changes and sustain business growth.
Risk Management and Portfolio Strategy among Listed Insurance Companies in Nigeria
The insurance sector plays a crucial role in economic advancement through financial intermediation and portfolio investments, yet portfolio strategy optimisation remains challenging due to capital market volatility and inherent insurance business risks. This study examined the effect of risk management on portfolio strategy among listed insurance companies in Nigeria from 2012 to 2024. Risk management components comprising liquidity risk, credit risk, underwriting risk, solvency risk, and operational risk were investigated as independent variables, while portfolio strategy was proxied by the ratio of gross premium income to total assets. A sample of ten listed insurance companies was selected using convenience sampling technique based on gross premium income ranking. Secondary panel data were extracted from annual reports of sampled companies and analyzed using random effect panel regression with STATA 13. The findings revealed that liquidity risk (β=0.012, p<0.01), credit risk (β=0.018, p<0.05), solvency risk (β=0.021, p<0.01), and operational risk (β=0.032, p<0.01) have positive and significant effects on portfolio strategy, while underwriting risk (β=-0.078, p<0.01) has a negative and significant effect. The study concludes that effective risk management practices significantly influence portfolio strategy outcomes among listed insurance companies in Nigeria. It recommends that insurance companies maintain optimal liquidity profiles, enhance receivable management, improve underwriting accuracy through proper pricing and valuation techniques, and strengthen monitoring and control mechanisms for outstanding claims to enhance portfolio strategy effectiveness.
Ethnicity and Workplace Behaviour: An Empirical Examination of Counterproductive Work Behaviour among Employees in Niger State Polytechnic, Zungeru
This study empirically examines the relationship between ethnicity and counterproductive work behaviour among employees at Niger State Polytechnic, Zungeru. Drawing on Social Identity Theory, the research investigates how ethnic affiliations, social categorization, and group dynamics influence workplace deviance in a multicultural institutional setting. The study adopted a quantitative research design utilizing a survey method. Data were collected using self-administered questionnaires from a stratified random sample of 370 academic and non-academic staff. Data analysis was performed using multiple regression analysis to test the impact of ethnicity variables including ethnic background, language diversity, group effectiveness and inter-tribal cohesion on employee counterproductive work behaviour. The results indicate a high positive correlation (r = 0.716) between ethnicity variables and counterproductive work behaviour. However, the overall model generated an aggregate significance level of 0.512, leading to the acceptance of the null hypothesis that ethnicity does not have a significant relationship with counterproductive work behaviour at the p < 0.05 threshold. While specific variables such as ethnic background, group effectiveness, and inter-tribal cohesion were all significant. The study concludes that ethnicity does not serve as a primary driver of counterproductive work behaviour within the institution. Instead, strong ethnic identities may foster benefits such as cultural respect and cross-ethnic evaluation, which can mitigate deviance. The study recommends that management promote institutional cohesion and discourage the use of unofficial languages during task execution to maintain professional communication and minimize potential social divisions.
Effect of Compensation Systems on Employees’ Productivity in Nestlé Plc, Ogun State, Nigeria: The Moderating Role of Perceived Fairness
This study examined the effect of compensation systems on employee productivity in a Nigerian manufacturingorganisation, focusing on financial compensation, non-financial compensation, incentive-based compensation, and perceived fairness. A quantitative cross-sectional survey design was adopted, and data were collected from 300 employees using structured questionnaires. Multiple regression and moderation analyses were conducted using SPSS version 27. The regression model was statistically significant (F = 182.448, p < .001) with R² = 0.814, indicating that the predictors explain 81.4% of the variance in employee productivity. Financial compensation, non-financial compensation, incentive-based compensation, and perceived fairness all exert significant positive effects on productivity. However, the interaction effects between perceived fairness and the compensation variables were insignificant, suggesting that fairness does not moderate the compensation–productivity relationship. The findings indicate that compensation components and fairness independently enhance productivity.The study concludes that compensation systems play a crucial role in enhancing employee productivity. The study recommends that organisations should implement competitive financial rewards, structured incentives, robust non-financial benefits, and transparent compensation policies to sustain productivity.
Job Insecurity and Work Engagement of Deposit Money Banks’ Employees in the North-West Nigeria: The Mediating Role of Cyberloafing
Work engagement remains a critical determinant of organizational productivity and service quality, particularly in the banking sector where employees face increasing job demands and uncertainty. This study examines the effect of job insecurity on work engagement in deposit money banks in Nigeria, with cyberloafing serving as a mediating mechanism. The study was anchored on the Conservation of Resources (COR) theory, which explains how employees respond to perceived threats to valued resources such as job stability. A cross-sectional and survey research designs were adopted for the study. Due to the inability to obtain the exact population of bank employees across North-West geopolitical zone of Nigeria, Cochran’s formula for an infinite population was used to determine a sample size of 384, which was increased by 15% to 442 to account for possible non-response. Data were collected using a structured online questionnaire administered through Google Forms, employing the snowball sampling technique over a nine-week period. A total of 394 valid responses were retrieved and used for analysis. The findings revealed that job insecurity has a negative and significant effect on work engagement among employees of deposit money banks. The results also showed that cyberloafing negatively and significantly influences work engagement. Furthermore, the study established that cyberloafing partially mediated the relationship between job insecurity and work engagement; indicating that employees experiencing job insecurity may engage in cyberloafing as a coping mechanism, which ultimately reduces their engagement at work. The study concludes that addressing job insecurity and regulating cyberloafing behaviour are essential for sustaining employee engagement in Nigeria’s banking sector. The study recommends that the management of deposit money banks should implement strategies that reduce employees’ perception of job insecurity in order to enhance work engagement.
Social Intervention and Poverty Reduction among Youths in Conflict-Affected Regions: Evidence from the N-Teach Programme in Borno State, Nigeria
<span style="font-size: 11.0pt; line-height: 115%; font-family: 'Calibri',sans-serif; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-style: italic;">Poverty reduction continues to be a major policy priority in Nigeria, considering the country’s rapidly expanding youth population and ongoing socioeconomic difficulties. Despite several government initiatives designed to tackle youth unemployment and poverty, yet the poverty level is still high, particularly in conflict affected areas such as Borno State. This study examines Social Intervention and Poverty Reduction among Youths in Conflict-Affected Regions: Evidence from the N-Teach Programme in Borno State, Nigeria. A cross sectional survey design was used and focused on beneficiaries drawn from Selected Local Government Areas. A representative sample was determined, and valid responses were elicited. The data wereanalyzed using descriptive statistics and simple linear regression. The findings revealed that before joining the programme, many beneficiaries earned very low monthly incomes and depended largely on family support. After participating in the programme, a considerable number reported higher monthly earnings, reflecting a clear improvement in income levels. The regression results indicated a positive and statistically significant relationship between participation in the N-Teach Programme and beneficiaries’ income, which led to the rejection of the null hypothesis. Though, the income levels have increased and yet many beneficiaries still considered their earnings as inadequate to cover basic needs or allow for savings and investment. The study concludes that the N-Teach Programme has significantly improved the income levels of youths in Borno State, thereby contributing to poverty reduction and youth empowerment. Beneficiaries experienced better earnings after participation compared to their low-income conditions before joining the programme and the study recommends that the Federal Government of Nigeria, through the Federal Ministry of Humanitarian Affairs and Poverty Reduction, should review and increase the monthly stipends of N-Teach beneficiaries to reflect the current economic realities.
Digital Connectivity and Labour Market Outcomes in Sub-Saharan Africa
<span style="font-size: 11.0pt; line-height: 115%; font-family: 'Calibri',sans-serif; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-style: italic;">This study examines how digital connectivity impacts the performance of labour markets in ten countries in SSA in terms of total unemployment, youth unemployment, and employment-to-population ratios using data sourced from world development indicators (WDI) from 2000 to 2025. The random-effects panel model is used as estimation technique. The variables used as proxies for digital connectivity are internet penetration, mobile cellular subscriptions, and fixed broadband subscriptions; while GDP per capita, secondary-school enrollment, and urbanization rates are used as control variables. The findings revealed anegative and statistically significant relationship between mobile connectivity and unemployment in SSA. Conversely, increased internet penetration is associated with the short-term rise in unemployment, which signals skills mismatch in SSA. This study concludes that unemployment is reducedsignificantly by digitalization in SSA highlighting the advantages of agglomeration. This study recommends thatgovernments in SSA shouldimplement policies that will increase the use of mobile-based platforms, by ensuring that educational curricula is aligned with digital labour requirements, enhancing urban employment centres, and focusing on the contribution of the youth. This will ensure a digital transformation in SSA that will support inclusive and sustainable growth.
Effect of Social Media Platforms Usage on the Performance of Small and Medium Enterprises in Katsina State, Nigeria
This study examines the effect of social media platforms usage on the performance of Small and Medium Enterprises (SMEs) in Katsina State, Nigeria. Anchored on the Technology Acceptance Model (TAM), the research investigates how the perceived usefulness and ease of use of digital platforms influence SME performance outcomes. A descriptive cross-sectional survey design was adopted, with data collected from 381 SME owners using structured questionnaires. The data were analyzed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The findings reveal that major social media platforms—Facebook, Instagram, TikTok, WhatsApp, and X (Twitter)—have positive and statistically significant effects on SME performance. Specifically, these platforms enhance sales growth, customer engagement, brand visibility, and overall business competitiveness. Among the platforms, WhatsApp and Facebook demonstrated the strongest influence, indicating their strategic importance in SME operations. The study concludes that effective adoption and utilization of social media platforms significantly improve SME performance in Katsina State. It therefore recommends that SME owners strategically integrate social media into their business processes, focusing on consistent content creation, customer interaction, and performance monitoring to maximize the benefits of digital marketing.
Employee Benefits and Employee Performance: Evidence from the Nigeria Social Insurance Trust Fund (NSITF)
Employee benefits play an important role in shaping workforce motivation, productivity, and organizational commitment in public-sector institutions. This study examines the relationship between employee benefits and employee performance at the Nigeria Social Insurance Trust Fund (NSITF), Katsina Branch, using a cross-sectional survey research design. Data were collected from all 25 employees through structured questionnaires and analyzed using descriptive statistics, chi-square goodness-of-fit, Spearman correlation, and simple linear regression. The findings showed that NSITF provides benefits including allowances (32%), performance bonuses (24%), paid education leave (24%), and Christmas bonuses (16%), primarily to permanent staff. The benefit system received average ratings (M=3.12, SD=0.78), with major challenges including delays (44%), lack of uniformity (32%), and inadequate levels (24%). All respondents (100%) confirmed benefits positively affect productivity, with 96% reporting high/very high impact. Composite analysis showed strong positive correlation (r=0.68, p<0.001) between benefit satisfaction and performance impact. Regression confirmed predictive effects (β=0.79, p<0.001; R²=0.46), indicating each 1 unit-point increase in benefit satisfaction predicts 0.79-point performance improvement. It was therefore concluded that employee benefits have a significant positive effect on employee performance at NSITF, Katsina Branch.The study recommends broadening coverage to non-permanent staff, eliminating implementation delays, and performance-linked rewards. These findings underscore strategic benefit management as essential for enhancing employee performance in Nigerian public institutions.
Effect of Fuel Subsidy Removal on Civil Servant Efficiency: Empirical Evidence from Federal Polytechnic Kaura Namoda
Fuel subsidy elimination is a significant policy change with numerous implications that require careful examination to fully comprehend their extensive impacts. This study examined theeffect of fuel subsidy removal on civil servant efficiencyinFederal Polytechnic KauraNamoda. The study has a population of 921 and a sample size of 279. A well-designed questionnaire was used in the study to collect primary data. Analysis of variance (ANOVA) was used to analyse data. Thefindings showed that although all costs have increased, especially those related to food and transportation may have seen more significant increases on the cost of living for civil servants.The result also emphasizes how fuel subsidy removalhas probably had a negative impact on job satisfaction and productivity, underscoring the difficulties in preserving staff morale and productivity in the face of rising financial stresses. Furthermore, the results imply that academic staff in particular are suffering more from the removal of subsidy, which has a greater impact on their costs, output, and job satisfaction than non-academic staff. In light of the findings, the study recommended that government or university administration should offer free or heavily discounted transportation services specifically for university staff. This can entail fuel vouchers to compensate for the higher transportation expenses or shuttle buses on well-traveled commute routes. Periodic salary reviews that take inflation and market conditions into account is also needed.
Informal Financial Services and Women Entreprenuership Performance: Assessing Some Selected Enterprises in Katsina, Katsina State, Nigeria
The study empirically examined the relationship between informal financial services and women entrepreneurship performance among selected enterprises in Katsina, Katsina State. To test the relationship, regressionanalysis was appliedon thecross-sectional survey data collected through mailed questionnaire administered to 212 women entrepreneurs in Katsina state. The study employs multi-stage sampling techniques: purposive sampling, stratified and simple random sampling method for sample selection.Findings from the study revealed a significant relationship between loan from friends/relatives and women entrepreneurship performance as well as a significant relationship between cooperative society’s thrift scheme and women entrepreneurship performance, with both p-value of 0.000.In contrast, there is an insignificant relationship between women entrepreneurship performance and daily contribution with rotational saving. Hence the study concludes that informal financial services are to a large extent significantly related to women entrepreneurship performance in Katsina state. Itis therefore, recommended that the women owned enterprises should give critical attention to the important of loans from friends/relatives and cooperatives societies in financing and developing their businesses. Also, the women owned enterprises must be able to identify and exploit other informal financing opportunities to capture vacant market positions with sustainable profit potential.
Impact of Entrepreneurship Development Programmes on Entrepreneurial Businesses and Innovativeness in Nigeria: Empirical Evidence from Katsina State
<span style="font-size: 11.0pt; line-height: 115%; font-family: 'Calibri',sans-serif; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: Calibri; mso-fareast-theme-font: minor-latin; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi; mso-ansi-language: EN-US; mso-fareast-language: EN-US; mso-bidi-language: AR-SA; mso-bidi-font-style: italic;">This paper examined the impact of entrepreneurship development programmeson entrepreneurial businesses and innovativenesswith a view to identifying whether the programmes offered by Katsina entrepreneurship development Centres (EDCs) have influence on entrepreneurial businesses and innovativeness. The study used a structured questionnaire to collect data. Specifically, data was collected from the participants of entrepreneurship development centres in Katsina Youth Craft Village, and other Business Apprenticeship Training Centres in the State. A multistage sampling technique via purposive, stratified and convenience sampling techniques was used for the selection of three hundred and seventy-one (371) respondents from Katsina youth craft village and business apprenticeship centres in Daura and Funtua Senatorial zones of the State. Out of this, only three hundred and thirty-nine (338) respondents representing (91.1%),questionnaires administered were completed and returned, while Two hundred and ninety-nine (299) were found worthy for futher analysis.A One-Way Multivariate Analysis of Variance (MANOVA) was used. The findings of the study revealed that the programmes offered at the Entrepreneurship Development Centres (EDCs) significantly have a combined influence on both entrepreneurial businesses and innovativeness. Thus, we can conclude that entrepreneurship development programmes are the determining factor of entrepreneurial businesses and innovativeness in State. The study recommends that the programmes offered at the Entrepreneurship Development Centres (EDCs) be sustained and Government should increase its support and the establishment of EDCs across the State. Finally, assistance in form of business start-up packages is a major component to entrepreneurial business; it should therefore be extended to every graduate of the programmes.
Effect of Tax Incentives on Investment Growth in Nigeria
This study investigates the effect of tax incentives on investment growth in Nigeria. It focuses on Tax Credit (TAC) as a form of tax incentives. The research employs an ex-post facto research method by using a dataset encompassing measures of Private Investment (PIN), and Foreign Direct Investment (FDI). Descriptive statistics, Correlation, one sample and regression analyses are used to assess the significance of tax incentives on these investment types. The findings reveal a positive and significant effect of tax credits on all investment categories. TAC has strong correlationson both PIN (r = 0.813, p < 0.01) and FDI (r = 0.895, p < 0.01). This studyconcludes that tax credits are effective in stimulating both domestic and foreign investment in Nigeria highlighting their role as a vital policy tool for enhancing capital formation and economic growth.Policymakers are therefore encouragedto design and maintainawell-structured tax credit scheme that will significantly enhance various forms of investment, ultimately supporting broader economic objectives.
Blue Economy and Entrepreneurship Outcomes of Some Selected Coastal Communities in Niger Delta Area: Does Strategic Alliance for Sustainable Development Matter?
This study examined the relationship between blue economy and entrepreneurship outcomes among some selected coastal communities in Niger Delta Area: a mediating role of strategic alliance for sustainable development. Based on Resource-Based View (RBV) theory, cross-sectional survey was adopted for data gathering from the respondents. The study population was 246 entrepreneurs engaged in fishing business in the three coastal states of Niger Delta region, Nigeria. A PLS-SEM approach was used with aid of Smart PLS 4.1 to analyse the data. The result revealed that economic contribution has a strong positive and significant relationship with entrepreneurial outcomes, whereas sustainable resource use shows a negative and insignificant relationship with entrepreneurial outcomes. The result also revealed that strategic alliance for sustainable development is marginally positive and significant relationship with entrepreneurial outcomes. However, for the indirect relationship, the result shows that the mediating role of strategic alliance for sustainable development between economic contribution and entrepreneurial outcomes is positive and statistically significant while the mediating role of strategic alliance for sustainable development between sustainable resource use and entrepreneurial outcomes is positive and statistically significant. This study thereforerecommends that governments should foster collaborations between private investors, NGOs, and local businesses to boost investment in Blue Economy sector while financial institutions should develop special credit schemes for coastal entrepreneurs engaged in fisheries, aquaculture, and eco-tourism with a view to promoting local cooperatives and facilitating access to broader markets for coastal entrepreneurs.
Strategic Alliance for Sustainable Development