ISSN: 2756-3162 Publisher: Federal University Dutsin-Ma The FUDMA Journal of Business Management (FJBM) is a peer-reviewed scholarly publication of the Department of Business Management, Federal University Dutsin-Ma, Nigeria. The journal provides a vibrant platform for the dissemination of original research, theoretical analyses, and practical insights across all areas of business and management sciences. FJBM welcomes high-quality manuscripts that contribute to contemporary discussions in management, marketing, finance, entrepreneurship, human resource management, organizational behaviour, operations management, strategic leadership, innovation, and public administration. The journal seeks to foster interdisciplinary dialogue and promote evidence-based practices that advance sustainable business growth in both emerging and global contexts. The publication is issued biannually and accepts empirical studies, conceptual papers, case studies, and review articles from academics, practitioners, and policy experts. All submissions undergo a rigorous double-blind peer review process to ensure academic integrity and quality. FJBM is committed to advancing scholarship in business management through the publication of impactful research that bridges theory and practice for the benefit of scholars, industry professionals, and policymakers.
Department of Business Management, Federal University Dutsin-Ma
MODERATING EFFECT TECHNOLOGY LITERACY ON THE RELATIONSHIP BETWEEN REMOTE WORK AND EMPLOYEE PERFORMANCE IN AHMADU BELLO UNIVERSITY DISTANCE LEARNING
The rapid adoption of remote work in distance learning institutions has created a critical challenge: ensuring that employees possess the necessary digital skills to perform effectively outside the traditional office environment. This study investigates the moderating role of technology literacy on the relationship between remote work and employee performance in these settings. Drawing on the Technology Acceptance Model (TAM) and the Job Demands-Resources (JD-R) Model, the study examines how employees' proficiency in technology influences the impact of remote work on performance outcomes. Data were collected from academic and non-academic staff at an open university in Abuja and Kaduna, Nigeria, using a questionnaire survey. The results indicate that remote work positively influences employee performance, and this relationship is strengthened by employees' technological literacy. Furthermore, technology literacy significantly moderates this relationship, highlighting the importance of digital skills in optimizing performance. The study recommends that distance learning organizations prioritize investment in technology training and development programs, providing access to resources such as online tutorials, workshops, and technical support to build employees' skills and confidence. These findings offer practical implications for organizations and educational institutions aiming to enhance digital competencies and ensure employees are equipped to thrive in remote work environments.
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MODERATING EFFECT OF MARKETING SKILLS ON THE RELATIONSHIP BETWEEN ENTREPRENEURIAL ABILITY AND PERFORMANCE OF RURAL WOMEN ENTREPRENEURS IN NIGERIA
This study examines the relationship between entrepreneurial ability, marketing skills, and the performance of women entrepreneurs in rural Nigeria, focusing on the context of Zaria, Kaduna State. The research adopts a survey-based approach, targeting women entrepreneurs affiliated with the Farmers' Cooperative Society Zaria, closely linked with the National Agricultural Extension and Research Liaison Services program at Ahmadu Bello University, Zaria. The total population of 323 women entrepreneurs is surveyed using census sampling techniques, with a response rate of 76%. The study utilizes Partial Least Squares Structural Equation Modeling (PLS-SEM) to analyze the data collected through questionnaires. The results reveal significant positive relationships between entrepreneurial ability and performance, as well as between marketing skills and performance among women entrepreneurs in Zaria. Additionally, marketing skills are found to moderate the relationship between entrepreneurial ability and performance, indicating that the impact of entrepreneurial ability on performance is strengthened when women entrepreneurs possess higher levels of marketing skills. These findings highlight the importance of both entrepreneurial ability and marketing skills in driving business success and economic empowerment among women entrepreneurs in rural Nigeria. Furthermore, the practical implications of the study underscore the importance of entrepreneurship education, access to resources, collaboration, and policy support in fostering an enabling environment for women entrepreneurs in rural Nigeria. Ultimately, the findings provide valuable insights for policymakers, development practitioners, and entrepreneurship support organizations seeking to promote women's economic empowerment and sustainable development in rural communities.
FINANCIAL RISK AND PROFITABILITY OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
This study examines the impact of financial risk on the profitability of listed deposit money banks in Nigeria. The study used three banks as sample computed using Cochran sample size formula which scientifically suggested 2.6banks which was round up to three banks, hence the choice of the three banks, and the three year was used because the banks were among the old generation banks who have undergone risk mitigating strategies in in the early 2000 ,also there are a lot of works between 2000 to 2021further is relatively calm economically as against our cut off date which faces harsh economic policy changes, and within our cutoff date there are dearth of studies, hence the choice of 2022-2024 period. Secondary data used were collected from banks financial statements. The data was analyzed using panel regression technique. The study found that there exist a positive and significant relation between financial risk and the profitability of deposit money banks in Nigeria. It is recommended that the deposit money banks in Nigeria should embark on efficient and effective risk management so as to enhance their profitability and thereby reduce the risk of losses. Deposit Money Banks also should evolve the enterprise risk management to mitigate and plan for DMBs risks by safeguarding, firm’s resources and functions. The study further recommends that proper attention and management should be given to financial risk to increase profitability of deposit money banks in Nigeria
ASSESSING THE IMPACT OF EMOTIONAL EXHAUSTION ON EMPLOYEES’ TURNOVER INTENTION AMONG PUBLIC UNIVERSITIES IN KATSINA STATE, NIGERIA
The problem of persistent employee turnover in Nigerian higher institutions has raised concerns about workforce stability, making it crucial to understand the role of emotional exhaustion in predicting turnover intention. This study examined the impact of emotional exhaustion on employees’ turnover intention among public universities in Katsina State, Nigeria, drawing on Maslach’s Burnout Theory and the Social Exchange Theory (SET) as guiding frameworks. The target population comprised 6,266 employees across selected public universities, out of which a sample size of 384 was determined using Krejcie and Morgan’s sampling table. A purposive sampling technique was adopted to ensure the inclusion of both academic and non-academic staff. Data were analyzed using structural equation modeling. The results revealed a strong and significant positive effect of emotional exhaustion on employees’ turnover intention (β = 0.679, T = 24.642, p = 0.000). This indicates that employees who experience higher levels of emotional exhaustion are more likely to consider leaving their institutions. The findings validate Maslach’s assertion that emotional exhaustion is the core component of burnout, while also supporting SET’s principle that unfavorable employee–employer exchanges foster withdrawal behavior. The study concludes that emotional exhaustion is a critical predictor of turnover intention among employees in public universities. It recommends workload management, supportive leadership, recognition and reward systems, and the adoption of wellness programs to mitigate emotional exhaustion and reduce turnover. Theoretically, the study extends burnout and social exchange theories in the Nigerian higher education context, while practically it underscores the need for policies that prioritize employee well-being and retention.
EFFECT OF SUSTAINABLE PROCUREMENT PRACTICES ON SUSTAINABLE PERFORMANCE OF SMALL AND MEDIUM MANUFACTURING ENTERPRISES (SMMES) IN NIGERIA.
Sustainable performance has emerged as a critical determinant for business success in today's globalized economy. This study examines the effects of sustainable procurement practices on sustainable performance of Small and Medium Manufacturing Enterprises (SMMEs) in Nigeria focusing on the integration of economic, social and environmental dimension of sustainability. The Objectives of this study is to identify the sustainable procurement practices of manufacturing SMEs in Nigeria, to assess the key performance indicators for measuring sustainable performance of manufacturing SMEs in Nigeria and to estimate the effect of sustainable procurement practices of manufacturing SMEs in Nigeria on their sustainable performance. Using a quantitative research design, the population of the study consists of 20,736 of Manufacturing SMEs operating in Nigeria with a sample frame of three hundred and seventy-two (372) manufacturing SMEs operating in Kano State. The sample size is one hundred and ninety-one (191) manufacturing SMEs and simple random method was the sampling technique for the study. Data were collected from 268 manufacturing SMEs through structured administered questionnaires with a response rate of 210 valid questionnaires. The techniques of data analysis were Partial Least Squares (PLS) path modelling was employed with the aid of SmartPLS 3.0 software to test the hypotheses. The findings reveal that sustainable procurement practices significantly influence sustainable performance, with Sustainable IT Infrastructure exerting the strongest effect, followed by Top Management Support and Supplier Collaboration. The study's R² value of 0.443 indicates that 44.3% of the variance in sustainable performance can be explained by these predictors. The study contributes to the literature on sustainable procurement and performance, particularly within the context of SMEs in developing economies. The study concludes with practical recommendations for managers and policymakers, emphasizing the need for capacity building, policy support, and strategic investments in sustainable practices.
CREDIT RECOVERY AS A PANACEA FOR SUSTAINABLE BANK PERFORMANCE
The paper assessed credit recovery as a panacea for sustainable bank performance, using the Bank of Agriculture, Kaduna, as the basis for investigation. The theoretical basis for the study was obtained through review of related literature. A survey design method was employed in this study and data for the study were generated from primary source using questionnaire as the instrument. Data were presented in tables and Likert’s 5 points rating scale and analyzed quantitatively using the arithmetic mean. For the purpose of this analysis, 4 research questions were formulated to generate answers. After analyzing the data from various sources, the result of the study showed that good credit management strategy has a positive impact on the profitability of the bank, increases the level of patronage by the bank’s customers thereby contributing to increase in its profit margin. The study therefore came to conclusion that good credit recovery measures have a significant effect on sustainable organizational performance. Based on the findings of this study, it was strongly recommended that the risk covered under the scheme should be purely farmers loss due to natural calamities and other accidents such as bush fire BOA should insist that a farmer seeking large loan on long term basis should insure his farm under the scheme.
INFLUENCE OF HUMAN RESOURCE PRACTICES ON EMPLOYEE ENGAGEMENT AND ORGANIZATIONAL PERFORMANCE IN NIGERIAN PUBLIC SECTOR
This study examines the influence of Human Resource (HR) practices on employee engagement and organizational performance within the Nigerian public sector. It specifically focuses on the effects of training and development and performance appraisal on employee engagement, and how engagement mediates the relationship between these HR practices and organizational performance. A survey research method was used, with primary data collected from 678 employees working in various public sector organizations in Abuja, Nigeria. The study applied Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the hypothesized relationships. The findings revealed that both training and development and performance appraisal had a positive impact on employee engagement, with training and development exhibiting the most significant effect. Additionally, employee engagement was found to play a crucial mediating role in connecting HR practices with organizational performance. These results suggest that HR practices focused on employee development and consistent performance feedback are essential for fostering engagement, which ultimately enhances organizational performance. Based on these insights, the study recommends that HR strategies in the Nigerian public sector should prioritize improving training programs and refining performance appraisal systems to better meet employee needs. Future studies should consider the influence of leadership styles and organizational culture in further enhancing the effectiveness of these HR practices.
EXPLORING THE EFFECTS OF REPRESENTATIVE PARTICIPATION AND EMPLOYEES’ COMMITMENT OF NON-ACADEMIC STAFF IN EKITI STATE UNIVERSITIES
The study examined the impact of representative involvement on non-academic staff members' commitment in Ekiti State Universities. The specific goal of this study is to investigate the relationship between organisational commitment and representative involvement among non-academic staff at Ekiti State Universities. 4,488 non-academic employees from four Ekiti State universities were analysed. These universities include Bamidele Olumilua University of Education, Science, and Technology in Ikere Ekiti, Federal University in Oye Ekiti, Ekiti State University in Ado Ekiti, and Afe Babalola University in Ado Ekiti. 4,488 non-academic staff members from each of the four universities in Ekiti State make up the study population; 367 respondents were selected using the Taro model. The aggregated test results showed a high correlation between employee commitment and representative involvement. The results indicated that representative involvement may account for more than 54% of employee engagement at the chosen colleges. The study found that representative engagement at the selected Ekiti State universities significantly increases staff commitment.
THE MEDIATING EFFECTS OF SELF-EFFICACY ON THE RELATIONSHIP BETWEEN CULTURAL INTELLIGENCE AND EMPLOYEE PERFORMANCE. A CONCEPTUAL APPROACH
Manufacturing firms in Nigeria now rely heavily on both local and expatriates, however the local workforce find it challenging to manage the diverse industrial setting due to individualized connections and unofficial networks above formal corporate structures, which causes conflict and lowers productivity. The purpose of this study is to review extant literature and establish the relationship between cultural intelligence, self-efficacy, and employee performance as possible mechanisms that can help enhance employee performance. Drawing from social learning theory (SLT), the study established that self-efficacy can mediate the relationship between cultural intelligence and employee performance. The originality of this study lies in complementing SLT which suggest that expectations concerning one’s ability to perform a particular behavior, i.e., cultural intelligence, and how it encompasses the expected outcomes of the particular behavior i.e employee performance.
ACCOUNTING INFRASTRUCTURE AND PUBLIC SECTOR EXPENDITURE MANAGEMENT
This paper critically examines the role of accounting infrastructure in enhancing accountability within public sector expenditure management in Nigeria. It explores how institutional frameworks, regulatory standards, digital technologies, and human capacity influence the transparency and efficiency of financial operations. Drawing on empirical literature and policy reports, the study highlights persistent challenges such as weak enforcement, fragmented reporting systems, and resistance to reform despite initiatives like the Treasury Single Account (TSA), Integrated Personnel and Payroll Information System (IPPIS), and the adoption of International Public Sector Accounting Standards (IPSAS). The paper adopts a conceptual approach to analyse the intersection between accounting infrastructure and accountability outcomes. It recommends a multidimensional transformation strategy encompassing regulatory reforms, capacity building, ethical reorientation, and digital innovation to improve audit quality, reduce fiscal leakages, and restore public trust in Nigeria’s public financial management.
MODERATING ROLE OF ACCESS TO FINANCE ON THE RELATIONSHIP BETWEEN ENTREPRENEURIAL ORIENTATION, INNOVATION CAPABILITY AND SMES PERFORMANCE: A CONCEPTUAL FRAMEWORK
The Nigerian SMEs have experienced high levels of poor performance which motivated the researcher to conduct the current study. For this reason, the current study examine the moderating role of access to finance on the relationship between entrepreneurial orientation, innovation capability and SMEs performance in Kaduna State. Simple random sampling technique will be used to select 439 SMEs from the population of 2,826 operating in Kaduna State. The data collected will be analysed using Statistical Package for Social Science (SPSS) and Partial Lease Square Structural Equation Modeling (PLS-SEM) with the aid of SmartPLS 3.0.
EFFECT OF ORGANIZATIONAL INNOVATIVENESS IN THE RELATIONSHIP BETWEEN SOCIAL MEDIA MARKETING STRATEGY ADOPTION AND SMES PERFORMANCE IN KATSINA METROPOLIS.
Performance of Small and Medium Enterprises is a major driver and indices for the level of industrialization of a nation. Despite all the efforts advanced in improving SMEs sector in Nigeria, SMEs have not been able to harness the abundant and huge market potentials in the country. However, formulating workable marketing strategies that ensures sustainable business growth is expected to mitigate such challenges. This study examined the effect of organizational innovativeness in the relationship between social media marketing strategy adoption and SME performance in Katsina Metropolis. Using a sample of 293 SME respondents, the study used survey questionnaire to obtain the data. Partial Least Squares Structural Equation Modeling (PLS-SEM) was used to analysed the data. The findings reveal that Perceived Ease of Use, Perceived Benefit, and Organizational Readiness significantly and positively affect SME performance, while Organizational Innovativeness did not moderate these relationships, suggesting that while innovation is valuable, it may not always enhance the impact of social media marketing on performance. The study recommended that SMEs should ensure full utilization of user-friendly marketing tools, resource readiness, and strategic innovation alignment in the face of their routine operations. Similarly, future research should explore additional moderating factors, such as market conditions and competition intensity, to better understand SMEs’ marketing strategy effectiveness for performance enhancement.
MODERATING EFFECT OF PROACTIVE PERSONALITY ON THE RELATIONSHIP BETWEEN DOMINATING CONFLICT -HANDLING STYLES AND EMPLOYEES’ PERFORMANCE IN PUBLIC UNIVERSITIES OF NORTH-WESTERN NIGERIA.
Conflict is a recurring aspect of organizational life, with significant implications for employee performance. This study investigates the effect of the dominating conflict-handling style on employee performance and examines the moderating role of proactive personality, focusing on public universities in North-Western Nigeria. Grounded in Dual Concern Theory, the study posits that individual proactivity influences the effectiveness of conflict strategies in shaping performance outcomes. Using a quantitative, cross-sectional design, data were collected from academic and non-academic staff across selected federal and state universities via standardized questionnaires. Analysis using Partial Least Squares Structural Equation Modelling (PLS-SEM) showed that the dominating style significantly influences performance, while proactive personality (PP) emerged as the strongest direct predictor. Importantly, PP significantly moderated the DOM–performance link, suggesting that proactive individuals manage conflict more constructively. The study recommends conflict management training tailored to personality traits, promotion of proactive behaviors in recruitment and development, and a move away from one-size-fits-all conflict resolution. Theoretically, it integrates personality into conflict–performance models; practically, it underscores the importance of context-sensitive, personality-aware conflict management in educational settings.
ANALYZING THE IMPACT OF ENTREPRENEURIAL ORIENTATION ATTRIBUTES ON THE PERFORMANCE OF SMES IN KATSINA METROPOLIS
This study explores the influence of entrepreneurial orientation (EO) attributes on the performance of Small and Medium Enterprises (SMEs) in Katsina Metropolis, Nigeria. Anchored in the Resource-Based View (RBV) and supported by empirical literature, the research investigates five core EO dimensions: innovativeness, pro-activeness, risk-taking, autonomy, and competitive aggressiveness. A mixed-methods research design was adopted to gain both statistical and contextual insights. Quantitative data were gathered through structured questionnaires administered to SME owners and managers. The analysis reveals a statistically significant and positive relationship between EO attributes and various performance indicators, including revenue growth, market share, and operational efficiency. Innovativeness and pro-activeness emerged as the most influential predictors of firm performance. The findings underscore the strategic value of entrepreneurial behavior in enhancing the resilience and competitiveness of SMEs in dynamic market environments. Based on these insights, the study provides targeted policy recommendations aimed at strengthening EO capacities among SMEs through training, access to finance, and institutional support mechanisms. This research contributes to the growing body of literature on entrepreneurial strategy in emerging economies and offers practical implications for both business development practitioners and policymakers.
EFFECT OF FLEXIBLE WORK ENVIRONMENT AND WORK LIFE BALANCE ON EMPLOYEE JOB PERFORMANCE: MODERATING ROLE OF SELF-REGULATORY EFFICACY
Employees are vital to achieving organizational goals, yet in Nigeria, the manufacturing sector, despite its potential as a key driver of economic growth contributes relatively little to GDP and underperforms compared to expectations. One major reason for this shortfall is the poor performance of employees. This study examined the moderating role of self-regulatory efficacy in the relationship between a flexible work environment, work–life balance, and employee performance in manufacturing firms. Using a cross-sectional survey design, data were collected from 422 respondents and analyzed with structural equation modeling (SEM) via the partial least squares (PLS) method using SmartPLS 4. Results revealed that both a flexible work environment and work–life balance have significant positive effects on employee performance. Additionally, self-regulatory efficacy significantly strengthened the relationship between a flexible work environment and employee performance. However, it showed no significant moderating effect between work–life balance and performance. Based on these findings, the study recommends that manufacturing firms in Kano State invest in targeted capacity-building initiatives to enhance employees’ self-regulatory skills. It also suggests institutionalizing and actively promoting flexible work arrangements, such as telecommuting, flexible scheduling, and compressed workweeks, to create a more adaptable and productive workforce. These strategies could help unlock the sector’s potential, improve productivity, and strengthen its contribution to Nigeria’s economic development.
work life balance and employee performance
This study examines the impact of financial risk on the profitability of listed deposit money banks in Nigeria. The study used three banks as sample computed using Cochran sample size formula which scientifically suggested 2.6banks which was round up to three banks, hence the choice of the three banks, and the three year was used because the banks were among the old generation banks who have undergone risk mitigating strategies in in the early 2000 ,also there are a lot of works between 2000 to 2021further is relatively calm economically as against our cut off date which faces harsh economic policy changes, and within our cutoff date there are dearth of studies, hence the choice of 2022-2024 period. Secondary data used were collected from banks financial statements. The data was analyzed using panel regression technique. The study found that there exist a positive and significant relation between financial risk and the profitability of deposit money banks in Nigeria. It is recommended that the deposit money banks in Nigeria should embark on efficient and effective risk management so as to enhance their profitability and thereby reduce the risk of losses. Deposit Money Banks also should evolve the enterprise risk management to mitigate and plan for DMBs risks by safeguarding, firm’s resources and functions. The study further recommends that proper attention and management should be given to financial risk to increase profitability of deposit money banks in Nigeria.
INSECURITY, WORKLOAD AND EMPLOYEE TURNOVER INTENTIONS IN GOVERNMENT OWNED HOSPITALS IN NIGERIA: MODERATING ROLE OF INSTITUTIONAL DISTRUST
The rate at which medical practitioners in Nigeria are abandoning their jobs is worrying, having a negative impact on the economy and citizens in a country with over 200 million people. This study investigates the effect of human insecurity and workload on the turnover intentions of employees in Nigerian government-owned hospitals, as well as how distrust in institutional policies might accentuate the relationship. The study uses survey and cross-sectional research designs. The population of nurses and medical doctors at government-owned hospitals in Nigeria is unknown. Consequently, the study used Cochran's estimate of sample size for an infinite/unknown population to calculate a sample size of 384. To account for non-response and incorrect questionnaire completion, 20% was added to the initial sample size of 384, resulting in 461 copies given to respondents. Respondents completed an online Google questionnaire as part of the study. The 407 valid data samples were subjected to preliminary analysis, including identifying missing values, outliers, normality, multicollinearity, and common method bias. The data was confirmed clean and suitable for further examination. The Structural Equation Model, namely smart-PLS, were used to assess the measurement and structural models. The study found that while human insecurity did not significantly predict employee turnover intentions, workload had a favourable and substantial impact on employee turnover intentions. Furthermore, distrust in institutional policies exacerbates the association between human insecurity, workload, and employee turnover intentions in Nigeria's government-owned hospitals. The findings advocated for significant government engagement in battling the pandemic of workload to ensure the psychological safety of these employees.
A QUALITATIVE INQUIRY INTO POLICY AND INSTITUTIONAL BARRIERS TO RENEWABLE ENERGY USE AMONG SMES IN NIGERIA
Small and Medium Enterprises (SMEs) are vital to Nigeria’s economic development, accounting for a large share of employment and innovation. However, the persistent energy crisis—marked by frequent outages and over-reliance on costly diesel generators—continues to constrain the growth and competitiveness of these enterprises, especially in rural and off-grid areas. This study investigates the potential of renewable energy sources such as solar, wind, and hydropower in supporting SME resilience and productivity in Nigeria. Drawing on qualitative data from 22 SME informants across diverse sectors and regions, as well as documentary analysis of relevant energy policies, the study reveals a growing interest in decentralized renewable energy solutions, particularly solar. Key findings highlight the operational, financial, and environmental benefits of renewable energy adoption, while also identifying major barriers such as limited access to financing, inadequate technical capacity, and weak policy enforcement. Using thematic analysis and NVivo for data coding, the research highlights the need for integrated policy actions—such as targeted subsidies, technical training programs, and public-private partnerships—to accelerate renewable energy uptake among SMEs. The study concludes that renewable energy is not only a viable alternative to fossil fuels but also a strategic pathway to sustainable and inclusive economic growth in Nigeria.
EMOTIONAL INTELLIGENCE COMPETENCIES AND EMPLOYEE JOB PERFORMANCE AT THE NIGERIAN INSTITUTE OF TRANSPORT TECHNOLOGY (NITT), ZARIA: THE MEDIATING ROLE OF EMPLOYEE RESILIENCE
This study investigates the impact of emotional intelligence (EI) competencies—specifically self-awareness, self-regulation, empathy, and social skills—on job performance at the Nigerian Institute of Transport Technology (NITT), Zaria. It further examines the mediating role of employee resilience in these relationships. Emotional intelligence is increasingly recognized as a critical factor in determining individual and organizational effectiveness, particularly in high-demand public sector environments. Using a quantitative research design, data were collected from NITT employees through structured questionnaires and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The results reveal that each EI component has a significant and positive effect on job performance. Furthermore, employee resilience was found to mediate the relationship between all four EI dimensions and job performance. These findings suggest that emotional competencies, when reinforced with psychological resilience, play a crucial role in improving employee outcomes. The study underscores the need for organizations like NITT to integrate emotional intelligence training and resilience-building interventions into their staff development programs. Such efforts will not only enhance individual performance but also contribute to institutional effectiveness and service delivery in Nigeria's transport sector.
PENSION FUND MANAGEMENT IN LAGOS STATE PUBLIC SERVICE: PROSPECTS AND CHALLENGES
This paper investigates the challenges and prospects of pension fund management within the Lagos State public service. Despite the adoption of the Contributory Pension Scheme (CPS) and the enactment of the Pension Reform Act, the system remains plagued by funding inadequacies, poor record-keeping, corruption, and administrative inefficiencies. These issues have resulted in delayed pension disbursements, mistrust in pension institutions, and deteriorating welfare for retirees. The study adopts a descriptive survey research design, using both quantitative and qualitative data collected from retirees, serving public officers, and pension administrators. Findings reveal that weak enforcement mechanisms, lack of digitized systems, and inadequate institutional capacity are among the primary setbacks. However, the paper also identifies promising reform prospects, including the full digitization of pension records, investment diversification, public sensitization, and capacity building for pension personnel. By drawing on Public Choice and Institutional Theories, the paper concludes that addressing the systemic and structural gaps in pension administration is key to achieving a more efficient, transparent, and sustainable pension system in Lagos State.
MEDIATING ROLE OF JOB COMMITMENT ON THE RELATIONSHIP BETWEEN WORK-LIFE BALANCE AND EMPLOYEE PERFORMANCE IN KADUNA STATE UNIVERSITY NIGERIA
Globally, difficulties are experienced by organizations on maximizing their human resource potentials and this is largely attributed to work and personal life balance of employees resulting from the dynamic nature of operating environment. This study empirically examined the mediating role of job commitment on work-life balance and employee’s performance of academic staff in Kaduna State University. The study is based on primary data collected from 384 Academic staff using structured questionnaire. The data was analyzed using the technique of SEM-PLS path analysis. The finding of this study revealed that work-life balance significantly influence on employee performance positively in Kaduna state university. Furthermore the findings indicated that job commitment was significantly related to employees’ performance. In addition, the findings also revealed that job commitment fully mediate the relationship between work-life balance and employees’ performance of academic staff in Kaduna state university. The study concluded that work-life balance aid the development of employees performance through enhancing job commitment
FIRM-SPECIFIC CHARACTERISTICS AND SUSTAINABILITY REPORTING PRACTICE OF LISTED MANUFACTURING FIRMS IN NIGERIA
Sustainability accounting is essential for corporate responsibility and transparency, but little is known and lack of institutional policy about how its mandatory and relates to business characteristics in Nigerian firms is poorly understood. Therefore, the study investigates firm-specific characteristics and sustainability reporting practice of listed manufacturing firms in Nigeria Exchange Group. The research seeks to reveal how firm specific characteristics such as financial literacy, leverage, profitability Firm profitability, size and age influence sustainability reporting practice. Using a content analysis method based on indicators, we compute the sustainability reporting index, the study extracts data from the annual reports and sustainability reports. The study employs quantitative research design and utilizes a panel data from the annual reports of thirty-one (31) listed manufacturing firms on the floor of Nigerian Exchange Group for the years 2015 to 2024. The data analyses using Random-Effect regression model to analyse the firm specific characteristic and their variation. Findings shows that the two most important firm specific factor that significantly impact the disclosure of environmental sustainability are profitability and financial literacy. Nevertheless, there was no proof of a meaningful correlation between leverage and sustainability disclosure found in the current investigation. Therefore, this study concludes that financial literacy and profitability are significant to sustainability disclosure. This study contributes to the existing literature on corporate governance and environmental sustainability reporting and offered a valuable recommendation to companies’ management, stakeholder and policy makers aim to improve sustainability reporting.
GENDER DYNAMICS IN LEADERSHIP: BARRIERS AND OPPORTUNITIES FOR WOMEN LEADERS IN EMERGING MARKETS.
This study investigates gender dynamics in leadership, focusing on the barriers and opportunities experienced by women leaders in emerging markets, using Nigeria as a case study. A mixed-methods approach was adopted, combining qualitative interviews with a quantitative survey of 300 female professionals across diverse sectors. Regression analysis revealed that access to mentorship and professional experience were statistically significant predictors of leadership advancement among women (p < 0.05), while educational qualification and cultural support showed no significant effect. Thematic analysis of qualitative interviews identified four dominant themes: structural barriers such as exclusion from decision-making networks, cultural expectations prioritizing domestic roles over professional growth, the enabling role of mentorship and sponsorship, and resilience and self-advocacy as strategies for advancement. The integration of both datasets underscores that a combination of organizational reforms, targeted mentorship programs, and supportive policy frameworks is essential for closing the leadership gender gap. These findings provide evidence-based recommendations for stakeholders aiming to enhance women's representation in leadership within emerging markets.
THE ROLE OF FEMALE ISLAMIC PREACHERS IN PROMOTING FINANCIAL INCLUSION THROUGH ISLAMIC FINANCE IN NORTHWEST NIGERIA
This “study investigates the influential role of female islamic preachers in enhancing financial inclusion through Islamic finance in the northwest region of Nigeria. Within predominantly Muslim communities where conventional banking is often met with skepticism due to religious and cultural concerns, Islamic finance presents a faith-aligned alternative. Female islamic preachers, as trusted educators and community guides, play a vital role in raising awareness and encouraging the adoption of Islamic financial instruments such as zakat, qard al-hasan, and cooperative savings schemes. Through qualitative interviews and case studies, this research demonstrates how these preachers effectively bridge the gap between formal Islamic financial services and grassroots populations, particularly women. The findings suggest that empowering female Islamic preachers significantly improves financial literacy and participation, thereby fostering inclusive economic growth and reducing poverty in the region. This paper offers valuable insights for policymakers, financial institutions, and community leaders aiming to implement culturally appropriate financial inclusion” strategies.
PERCEPTION OF BUSINESS OWNERS ON THE BENEFITS OF CORPORATE SOCIAL RESPONSIBILITY AND SUSTAINABLE PRACTICES IN MODERN BUSINESS IN BUSINESS IN BICHI, KANO
This study investigated the extent to which small and medium-sized enterprises (SMEs) in Bichi Local Government Area of Kano State engage in Corporate Social Responsibility (CSR) and sustainable business practices. The objectives of the study were to assess the level of awareness of CSR among business owners, examine the types of CSR practices implemented, and identify the challenges affecting the adoption of sustainable practices. The study adopted a descriptive survey research design. A structured questionnaire was administered to 23 SME owners selected through purposive sampling across various business sectors, including retail, agriculture, services, and manufacturing. Data collected were analyzed using descriptive statistics such as frequencies, percentages, and mean scores. The findings revealed that most SME owners demonstrated a moderate to high level of awareness of CSR, particularly in areas related to employee welfare and community support. However, the implementation of environmental sustainability practices was relatively low. Key challenges identified included high operational costs, lack of government support, limited knowledge, and low customer demand for socially responsible behavior. The study concluded that although SMEs in Bichi acknowledge the importance of CSR, their practices remain limited by various constraints. It recommends increased awareness campaigns, government incentives, sector-wide collaborations, and integration of CSR into entrepreneurship training as strategies to promote sustainable business behavior among SMEs in Bichi, Kano northwest Nigeria
INVESTIGATING FINANCIAL INCLUSION AND VENTURE CAPITAL FUNDING IN SELECTED SUB-SAHARAN AFRICAN CONTEXT
The economies of Sub-Saharan Africa are still struggling to find steady growth trends, lower levels of poverty, including increasing venture capital activities. Hence, the fulcrum of this study in examining the synergy between financial inclusion and venture capital funding in selected Sub-Saharan African countries, with a focus on how various financial inclusion mechanisms such as account ownership, digital payments adoption and financial resilience affect venture capital funding. The study adopts a panel data technique covering 15 Sub-Saharan Africa countries from 2000 to 2024, the selected countries were based on data availability. Data and information that comprise secondary data in nature were obtained through World Bank Findex and IMF reports. The study employs the fixed and random effects regression models, complemented with Generalized Methods of Moments (GMM) methodology to account for endogeneity, to determine the important factors which influence venture capital financing, as well as examine the impact of different financial inclusion mechanisms. Empirical results reveal that account ownership- proxied by track ownership rates of accounts disaggregated by gender, income and region has a strong positive impact on venture capital funding. Further, digital payment adoption measured by tracks adoption rates across channels (in-store, online, digital wallets) exhibit a direct and significant impact on the venture capital funding. Conversely, empirical feedback of financial resilience- proxied by ACLI financial resilience index on venture capital funding reveals an indirect relationship. These findings exemplify the importance of balanced and apt financial inclusion policies by regulatory bodies in order to ensure efficient venture capital financing in the SSA countries. The research has created academic knowledge, and the conclusions can be used by policymakers, investors, and entrepreneurs. The study has suggested that regulatory bodies in the Sub-Saharan African region must focus more on waging specific training to the entrepreneurs and owners of business-oriented towards the development of literacy in finance and entrepreneurial abilities which accentuate preparedness and involvement of the investors.
Venture capital, Sub-Saharan African countries
BEHAVIOURAL BIAS AND INVESTMENT DECISIONS OF PENSION FUND ADMINISTRATORS IN NIGERIA: THE MEDIATING EFFECT OF RISK TOLERANCE
Investment decision-making is critical in financial management due to its impact on resource allocation, profitability, and organizational growth. However, such decisions, especially within institutional settings like Pension Fund Administrators (PFAs) in Nigeria, are often influenced by behavioural biases. This study investigates the effects of both cognitive and emotional biases—including regret-aversion, status quo bias, self-control bias, representative bias, disposition effect, self-attribution bias, and herding—on PFAs’ investment decisions. It also examines the mediating role of risk tolerance in these relationships. Using a survey research design, data were collected from licensed Nigerian PFAs and analyzed through Structural Equation Modeling (SEM). The findings indicate that disposition effect, herding, regret aversion, representative bias, and status quo bias significantly affect investment decisions. In contrast, self-attribution and self-control biases showed no significant influence. Furthermore, risk tolerance significantly mediated the effects of disposition effect, regret aversion, self-attribution, and status quo bias, but not herding, self-control, or representative bias. The study highlights risk tolerance as a key factor in moderating behavioural bias impacts, showing that PFAs with higher risk tolerance make more rational and adaptive investment decisions. It contributes to behavioural finance literature by applying prospect and disappointment theories in institutional contexts. The practical implications suggest PFAs implement training, structured decision-making frameworks, and regulatory oversight to counteract bias. These insights are valuable for policymakers and financial practitioners seeking to enhance the performance and stability of Nigeria’s pension fund sector.
THE EFFECT OF TAX REFORM ON FINANCIAL REPORTING PRACTICES OF NIGERIAN COMPANIES
This study examines the effect of tax reform on the financial reporting practices of Nigerian companies, with a specific focus on how changes in tax policies influence tax-related disclosures, compliance behaviour, and reporting transparency. Utilising a combination of quantitative and qualitative research methods, the study investigates whether recent tax reforms have improved the quality of financial reporting and whether this relationship is mediated by enhanced tax compliance. Drawing on data from 114 listed firms and applying hierarchical regression analysis, the results reveal that tax reforms positively influence financial reporting practices and that this effect is significantly mediated by firms’ tax compliance behaviour. Larger firms were found to benefit more from the reforms due to superior resources and internal governance systems, while no statistically significant variation was observed across industries. The findings underscore the importance of fostering tax compliance as a behavioural outcome of reform and offer policy recommendations aimed at supporting firms, particularly small and medium-sized enterprises (SMEs) in adapting to evolving tax obligations. The study contributes to the literature by empirically validating tax compliance as a key conduit through which tax reforms impact financial reporting in an emerging market context. Future research is suggested to explore long-term compliance behaviour and the role of digital technologies in sustaining financial transparency.
ELEMENTS OF PATRONAGE OF IJARAH FINANCING IN JAIZ BANK PLC, KANO.
Islamic finance in Nigeria is still in its nascent stages, and understanding the factors that influence customer patronage is critical for its growth and sustainability. While previous studies have identified religiosity, cost of financing, and awareness as key determinants of Islamic banking adoption, the role of product efficacyparticularly in relation to Ijarah financingremains underexplored. This study examines the factors influencing patronage of Ijarah financing products in Jaiz Bank Plc, with a specific focus on product efficacy.Using a quantitative research design, data was collected from 213 Ijarah financing customers across two Jaiz Bank branches in Kano State. Descriptive and inferential statistical analyses, including correlation and regression techniques, were employed to assess the relationship between product efficacy and customer patronage. The findings reveal a strong positive correlation (r = 0.882, p < 0.01), with product efficacy accounting for 96% of the variation in patronage (R² = 0.96). Regression results (β = 0.728, p < 0.01) confirm that customers prioritize practical benefitssuch as asset control, maintenance provisions, and flexible collateral policiesover religious considerations when choosing Ijarah financing.The study concludes that while religiosity remains a factor, the efficacy of Islamic banking products is the most significant driver of customer patronage. To enhance competitiveness, Islamic banks should focus on improving product functionality, transparency, and customer service. Recommendations include targeted marketing campaigns to highlight the practical advantages of Ijarah financing, as well as further research into additional factors such as digital accessibility and customer experience. These insights provide valuable guidance for financial institutions seeking to expand Islamic finance adoption in Nigeria.
EMPLOYEES’ BURNOUT AND EMPLOYEES' PERFORMANCE AT FEDERAL UNIVERSITY DUTSIN-MA, KATSINA STATE.
Employee performance is a cornerstone of institutional effectiveness, particularly in academic environments within developing economies where expectations are high and resources are often constrained. In such contexts, employee burnout poses a critical threat to organizational productivity and long-term sustainability. This study examines the influence of burnout—operationalized through emotional exhaustion, depersonalization, and reduced personal accomplishment—on employee performance at the Federal University Dutsin-Ma (FUDMA), Katsina State, Nigeria. Adopting a quantitative research design, data were gathered from 360 purposively selected staff members out of a population of 3,356 using a structured questionnaire. The study employed descriptive statistics and multiple regression analysis to assess the strength and direction of the relationships between burnout dimensions and employee performance. Findings indicate that all three burnout components exert a statistically significant negative effect on employee’s performance, with emotional exhaustion emerging as the most potent predictor. These results highlight the pervasive and undermining effect of psychological strain on individual productivity and institutional outcomes. The study recommends that FUDMA management adopt a proactive stance by promoting work-life balance, institutionalizing psychological support systems, enhancing intrinsic job satisfaction, and cultivating effective leadership. The practical implications extend to designing integrated wellness initiatives, recognition and reward mechanisms, and workload optimization strategies aimed at sustaining employee engagement and improving organizational resilience