FUDMA Journal of Business Management
type: channel
description: PISSN: 2756-3162; EISSN: 3156-5204 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.
publisher: Department of Business Management, Federal University Dutsin-Ma
language: en
publication name: FUDMA Journal of Business Management
issn: 2756-3162
items: FACTORS RESPONSIBLE FOR GREEN PRODUCTS BUYING INTENT AMONG SELECTED TERTIARY STUDENTS IN GOMBE STATE
items: EFFECT OF TALENT ACQUISITION ON EMPLOYEE PROACTIVE BEHAVIOUR IN EKITI STATE CIVIL SERVICE COMMISSION, NIGERIA
items: DIGITAL TRANSFORMATION AND FINANCIAL GOVERNANCE IN DEPOSIT MONEY BANKS: THE MEDIATING ROLE OF HUMAN RESOURCE MANAGEMENT AND THE MODERATING EFFECT OF INSTITUTIONAL ENVIRONMENT IN SOKOTO METROPOLIS
items: ALIGNING TECHNOLOGY, HUMAN CAPITAL, AND INSTITUTIONS: A CAPABILITY-DRIVEN MODEL OF DIGITAL FINANCIAL GOVERNANCE
items: IMPACT OF AWARENESS AND USAGE OF CASHLESS PAYMENT SYSTEMS ON SOCIO-ECONOMIC ACTIVITIES IN RURAL COMMUNITIES IN KADUNA STATE
items: CORPORATE GOVERNANCE PRACTICES AND COMPREHENSIVE REPORTING: CONCEPTUAL AND THEORETICAL REVIEW
items: EFFECT OF RESOURCE OPTIMIZATION ON ENHANCING PERFORMANCE OF POULTRY FARMERS IN KABBA/BUNNU LOCAL GOVERNMENT OF KOGI STATE
items: ASSESSMENT OF CORRUPTION RISKS ASSOCIATED WITH SPECIAL PROCUREMENT METHODS
items: MODERATING EFFECT OF DEMOGRAPHIC CHARACTERISTICS IN MOTIVATION AND EMPLOYEES PERFORMANCE RELATIONSHIP AMONG DEPOSIT MONEY BANKS IN LOKOJA METROPOLIS, KOGI STATE
items: PEACE ACCOUNTING PERSPECTIVES AND ECONOMIC DEVELOPMENT: EVIDENCE FROM NIGERIA
items: ASSESSING FORENSIC ACCOUNTING AS A TOOL FOR DETECTING AND PREVENTING IDENTITY THEFT FRAUD: EVIDENCE FROM NIGERIA DEPOSIT INSURANCE CORPORATION (NDIC)
items: EFFECT OF GREEN MANAGEMENT AND GREEN INNOVATION ON SUSTAINABLE BANK PERFORMANCE IN NIGERIA: MEDIATING ROLE OF GREEN LEADERSHIP
items: SYSTEMS THINKING AND PERFORMANCE OF PENSION FUND ADMINISTRATORS IN NIGERIA: A PROPOSED MODERATING ROLE OF EMPLOYEE INVOLVEMENT CULTURE
items: CHANGE MANAGEMENT AND EMPLOYEES’ RESPONSE TOWARDS ORGANIZATIONAL SUCCESS: A REVIEW OF LITERATURE
items: LEVERAGING IT CAPABILITIES TO ENHANCE INVESTMENT DECISIONS IN NIGERIAN PRIVATE SECTOR FIRMS
items: BOARD STRUCTURE AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE QUALITY OF NIGERIAN LISTED COMPANIES
items: EFFECT OF ARTIFICIAL INTELLIGENCE ON NON-FINANCIAL PERFORMANCE OF DEPOSIT MONEY BANKS IN GOMBE METROPOLIS, NIGERIA
items: CORPORATE ATTRIBUTES AND VOLUNTARY NON-FINANCIAL INFORMATION DISCLOSURE OF TOP TEN OIL AND GAS FIRMS IN NIGERIA
items: MONETARY POLICY TRANSMISSION AND BANK LENDING BEHAVIOR IN NIGERIA (2002-2024)
items: CORPORATE ATTRIBUTES AND SUSTAINABILITY DISCLOSURE AMONG NIGERIAN LISTED NON-FINANCIAL FIRMS: THE MODERATING EFFECT OF BOARD GOVERNANCE SCORE
items: THE EFFECTS OF FINANCIAL LIBERALIZATION ON SAVINGS AND INVESTMENT IN NIGERIA
items: MODERATING EFFECT OF ACCESSIBILITY IN MICROFINANCING AND PERFORMANCE OF SMALL AND MEDIUM SCALE ENTERPRISES IN KANO METROPOLIS
items: MODERATING EFFECT OF DIGITAL LITERACY IN MOBILE BANKING - CUSTOMER SATISFACTION RELATIONSHIP AMONG BANKS IN KANO METROPOLIS
items: AN EVALUATION OF THE CONTRIBUTION OF RURAL WOMEN COOPERATIVE SOCIETIES TO FOOD SECURITY THROUGH SEED SYSTEM IN MOKWA, PAIKORO AND WUSHISHI LOCAL GOVERNMENT AREAS OF NIGER STATE
items: ROLE OF DIGITAL LITERACY IN ENHANCING SUSTAINABILITY PRACTICES IN SMALL BUSINESSES IN GOMBE STATE
items: MODERATING EFFECT OF DIGITAL LITERACY IN TECHNOLOGICAL ADOPTION AND STAFF PERFORMANCE RELATIONSHIP AMONG ACADEMIC STAFF OF KADUNA POLYTECHNIC
items: DYNAMIC CAPABILITIES AND STRATEGIC RESILIENCE: ADAPTING TO MARKET TURBULENCE IN THE POST-PANDEMIC ERA
items: THE INTERSECTIONAL EFFORTS OF STAKEHOLDERS IN RESOLVING THE QUESTION OF WORK LIFE BALANCE AMONGST UNIVERSITY STAFF IN NIGERIA
items: ELECTION MANAGEMENT AND DEMOCRATIC CONSOLIDATION IN KATSINA STATE, NIGERIA: CHALLENGES, REFORMS, AND PROSPECTS
items: DIGITAL MARKETING STRATEGIES AND CONSUMER BEHAVIOR IN KANO STATE. THE MEDIATING EFFECT OF CONSUMER TRUST.

FACTORS RESPONSIBLE FOR GREEN PRODUCTS BUYING INTENT AMONG SELECTED TERTIARY STUDENTS IN GOMBE STATE
type: item
description: Green products are in high demand among consumers, and businesses are eager to expand into green areas, but the level of growth in the market for ecologically friendly goods is still inadequate. The major goal of this investigation was to examine components driving environmentally friendly purchasing intent among selected tertiary students in Gombe State, Nigeria. The study employed a survey research approach with 396 sample obtained from the study population (38155) via Taro Yamane (967) sample size determination formula. Data obtained via five (5) points Likert-Scale questionnaire was analyzed using multiple regression via SPSS software version 23.0. The outcomes of the study show that all the three components namely, attitude, the subjective norm and willingness to pay have a beneficial and substantial effect on environmentally friendly buying intention. This study concluded that attitude, subjective norm, and willingness to pay beneficially and substantially affect environmentally friendly buying intention of selected tertiary students in Gombe State and therefore recommends among others that managers and other stakeholders in the green products business should focus on the influence of consumers’ attitudes, subjective norm and readiness to pay in order to gain more patronage from the consumer because the three factors affects consumers purchase intentions.
subject: Articles
  topic: section
subject: Green Product
  topic: keywords
subject: Subjective Norms
  topic: keywords
subject: Attitude
  topic: keywords
subject: Willingness to Pay
  topic: keywords
subject: Green Purchase Intention
  topic: keywords
creator: Zainab Tijjani
creator: Abdullahi Maiauduga Umar
creator: Patrick Bogoro
rights: Copyright (c) 2026 FUDMA Journal of Business Management
date: 2026-03-20
publication date: 2026-03-20
starting page: 485
ending page: 496

EFFECT OF TALENT ACQUISITION ON EMPLOYEE PROACTIVE BEHAVIOUR IN EKITI STATE CIVIL SERVICE COMMISSION, NIGERIA
type: item
description: The present study explored how employee proactive behaviour is affected by talent acquisition. The sample survey used in the study was 253 employees in Ekiti State Civil Service Commission, Nigeria. Since the respondents were easily accessible in the Commission, the purposive sampling method was chosen. Regression analysis was used in the study and it was carried out with SPSS version 25. The results indicated that talent acquisition was not significantly related to employee proactive behaviour. The research finds that talent acquisition in itself is not a significant predictor of employee proactive behaviour in the Commission. The low explanatory power of the model is indicative of the fact that other organisational or contextual variables might have a stronger impact on proactive behaviour development among the employees. The research proposes that the Commission needs to re-evaluate its hiring and human capital development models, especially through looking at whether the recruitment procedures specifically focus on proactive skills and behavioural competencies in line with the preferred workplace results.
subject: Articles
  topic: section
subject: Civil Service Commission
  topic: keywords
subject: Employee Proactive Behaviour
  topic: keywords
subject: Hiring
  topic: keywords
subject: Human Capital
  topic: keywords
subject: Skills
  topic: keywords
subject: Talent Acquisition
  topic: keywords
creator: Modupe Titilayo Grace ONIBON
rights: Copyright (c) 2026 FUDMA Journal of Business Management
date: 2026-03-20
publication date: 2026-03-20
starting page: 497
ending page: 508

DIGITAL TRANSFORMATION AND FINANCIAL GOVERNANCE IN DEPOSIT MONEY BANKS: THE MEDIATING ROLE OF HUMAN RESOURCE MANAGEMENT AND THE MODERATING EFFECT OF INSTITUTIONAL ENVIRONMENT IN SOKOTO METROPOLIS
type: item
description: Digital transformation is fundamentally reshaping the banking industry in big ways that will affect how money is managed. Previous research has predominantly concentrated on technology outcomes, with insufficient emphasis on the organisational mechanisms by which digital transformation affects governance, especially in emerging economies. This research investigates the impact of digital transformation on financial governance in deposit money banks (DMBs), emphasising the mediating function of human resource management (HRM) and the moderating influence of the institutional environment in Sokoto metropolis, Nigeria. Utilising the Resource-Based View, Dynamic Capabilities Theory, and Institutional Theory, the research formulates and evaluates an integrated model that encompasses technical, organisational, and contextual dynamics. Data were gathered from 312 employees of chosen DMBs and examined by Partial Least Squares Structural Equation Modelling (PLS-SEM). The results show that digital transformation has a favourable but moderate direct effect on financial governance and a substantial effect on HRM. HRM greatly improves financial governance and also somewhat mediates the link between digital transformation and financial governance. The institutional context also has a small but positive effect on this relationship. The research illustrates that the governance advantages of digital transformation are rooted in capabilities rather than solely in technology. It shows that HRM is a key connection between digital transformation and governance results, and it stresses how important it is to have supportive institutional frameworks. The results give bank managers and regulators useful information on how to make sure that digital investments are in line with the growth of human capital and the effectiveness of regulations in emerging economies.
subject: Articles
  topic: section
subject: Digital Transformation
  topic: keywords
subject: Financial Governance
  topic: keywords
subject: Human Resource Management
  topic: keywords
subject: Institutional Environment
  topic: keywords
creator: Umar S. Gardi Ibrahim
creator: Umar Mohammed Tela
creator: Sani Ya’u
rights: Copyright (c) 2026 FUDMA Journal of Business Management
date: 2026-03-19
publication date: 2026-03-19
starting page: 463
ending page: 484

ALIGNING TECHNOLOGY, HUMAN CAPITAL, AND INSTITUTIONS: A CAPABILITY-DRIVEN MODEL OF DIGITAL FINANCIAL GOVERNANCE
type: item
description: Digital transformation is reshaping the banking sector, yet its implications for financial governance remain insufficiently understood. While existing research has largely focused on technological adoption and performance outcomes, limited attention has been given to how digital transformation translates into governance capabilities, particularly in emerging economies. This study develops a capability-driven theoretical model that explains how digital transformation influences financial governance through the alignment of technology, human capital, and institutional conditions. Drawing on the Resource-Based View, Dynamic Capabilities Theory, and Institutional Theory, the study conceptualises digital transformation as both a strategic resource and a dynamic capability that requires complementary organizational and institutional support. Specifically, human resource management (HRM) is positioned as a capability-building mechanism that enables organizations to leverage digital technologies effectively, while the institutional environment is conceptualised as a contextual condition shaping governance outcomes. The model proposes that HRM mediates the relationship between digital transformation and financial governance, and that institutional factors moderate this relationship. The study advances the literature by integrating technological, organizational, and institutional perspectives, moving beyond technology-centric explanations of digital transformation. It contributes to theory by positioning HRM as a micro-foundation of digital governance capabilities and by conceptualising financial governance as a capability-driven outcome of digital transformation. The paper offers implications for both researchers and practitioners by highlighting the need to align digital investments with human capital development and supportive institutional frameworks to achieve effective financial governance.
subject: Articles
  topic: section
subject: Digital Transformation
  topic: keywords
subject: Financial Governance
  topic: keywords
subject: Human Resource Management
  topic: keywords
subject: Institutional Environment
  topic: keywords
subject: Dynamic Capabilities
  topic: keywords
creator: Umar S. Gardi Ibrahim
creator: Umar Mohammed Tela
creator: Sani Ya’u
rights: Copyright (c) 2026 FUDMA Journal of Business Management
date: 2026-03-19
publication date: 2026-03-19
starting page: 443
ending page: 462

IMPACT OF AWARENESS AND USAGE OF CASHLESS PAYMENT SYSTEMS ON SOCIO-ECONOMIC ACTIVITIES IN RURAL COMMUNITIES IN KADUNA STATE
type: item
description: This study examined the awareness and usage of cashless payment systems in rural communities in Kaduna State, Nigeria, with the aim of determining the level of knowledge, extent of utilization, and factors influencing adoption among rural residents. The study was motivated by the increasing push by the Central Bank of Nigeria toward a cashless economy and the need to promote financial inclusion across underserved populations. A descriptive survey research design was adopted. Data were collected through a structured questionnaire administered to selected respondents across rural communities in Kaduna State. The sample size was determined using appropriate statistical techniques, and data were analyzed using descriptive statistics (mean and standard deviation), as well as inferential statistics including correlation and regression analysis. Findings revealed that rural dwellers possess a relatively high level of awareness of cashless payment platforms such as Automated Teller Machines (ATM), Point-of-Sale (POS) terminals, and mobile banking services. However, the level of actual usage was moderate due to several constraints. The study further established a strong positive and statistically significant relationship between awareness and usage of cashless payment systems, indicating that increased knowledge promotes higher adoption. Regression analysis also identified key determinants of usage, including level of education, network availability, accessibility of POS agents, and transaction costs. Major challenges limiting effective utilization include poor telecommunication infrastructure, unreliable electricity supply, fear of fraud, and relatively high service charges. The study concluded that although awareness of cashless payment systems is increasing in rural Kaduna State, infrastructural and socio-economic barriers continue to limit widespread adoption. The study therefore recommends intensified financial literacy campaigns, expansion of banking and digital infras…
subject: Articles
  topic: section
subject: Cashless payment system
  topic: keywords
subject: financial inclusion
  topic: keywords
subject: rural communities
  topic: keywords
subject: awareness
  topic: keywords
subject: usage
  topic: keywords
creator: Abdulrahaman Dalhat Shehu
creator: Ihiovi Ojo Jimoh
creator: Aminu Abbas
creator: Salisu. J Shehu
rights: Copyright (c) 2026 FUDMA Journal of Business Management
date: 2026-03-19
publication date: 2026-03-19
starting page: 430
ending page: 442

CORPORATE GOVERNANCE PRACTICES AND COMPREHENSIVE REPORTING: CONCEPTUAL AND THEORETICAL REVIEW
type: item
description: This paper presents a conceptual and theoretical review of corporate governance practices and comprehensive reporting, highlighting their interconnected role in enhancing organizational transparency, accountability, and stakeholder trust. It synthesizes key governance mechanisms board structure, audit committees, ownership patterns, and regulatory compliance and examines how these elements shape the quality, breadth, and relevance of corporate reporting. The review further evaluates major theoretical lenses such as agency theory, stakeholder theory, stewardship theory, and legitimacy theory to explain the motivations behind governance-driven disclosure practices. Overall, the paper establishes that effective governance frameworks significantly promote comprehensive reporting, which in turn strengthens corporate credibility, reduces information asymmetry, and supports sustainable firm performance.
subject: Articles
  topic: section
subject: Comprehensive Reporting
  topic: keywords
subject: Corporate Governance Mechanisms
  topic: keywords
subject: Theory and Framework
  topic: keywords
creator: Collins Kpanga Kpanga
creator: Baba Aliyu Usman
rights: Copyright (c) 2026 FUDMA Journal of Business Management
date: 2026-03-19
publication date: 2026-03-19
starting page: 396
ending page: 429

EFFECT OF RESOURCE OPTIMIZATION ON ENHANCING PERFORMANCE OF POULTRY FARMERS IN KABBA/BUNNU LOCAL GOVERNMENT OF KOGI STATE
type: item
description: The persistent increase in poultry production expenses poses a significant hurdle for poultry farmers, necessitating a closer examination of process innovation. Unfortunately, many poultry farmers fail to recognize its importance or consider it beyond their reach. However, by combining their knowledge and expertise with effective management abilities, poultry owners can identify and seize opportunities for process innovation. This study investigates the relationship between resource optimization and farm productivity. The study adopts a cross-sectional survey design with a clearly defined population of 150 registered poultry farmers, from which a sample size of 109 was determined using Taro Yamane formula. Data were collected through structured questionnaires and analyzed using multiple regression analysis. Reliability of the instrument was confirmed using Cronbach’s alpha (α ≥ 0.70). Diagnostic tests including multicollinearity (VIF < 10), normality were conducted to validate model assumptions. The results show that resource utilization has a significant but negative effect on performance (β = -0.742, p < 0.001), indicating possible inefficiencies in resource application. In conclusion, Resource optimization has significant implications on performance of poultry farms.
subject: Articles
  topic: section
subject: Resources
  topic: keywords
subject: Optimization
  topic: keywords
subject: Performance
  topic: keywords
subject: Poultry
  topic: keywords
creator: S. Saheed Bilewu
creator: A. Iliya Bala
creator: A. Mariam Bilewu
creator: S. Olakitike Olatundun
rights: Copyright (c) 2026 FUDMA Journal of Business Management
date: 2026-03-19
publication date: 2026-03-19
starting page: 386
ending page: 395

ASSESSMENT OF CORRUPTION RISKS ASSOCIATED WITH SPECIAL PROCUREMENT METHODS
type: item
description: Special procurement methods are important process to expedite the acquisition of critical needs during emergencies and special circumstances to achieve value for money. However, studies have reported that several corruption risks associated with special procurement methods have been prone to numerous corruption risks which can compromise the integrity of the procurement process. Risks are inevitable at every stage of procurement process but can be managed. Previous studies on corruption risks associated with special procurement methods restricted on identification only, while assessing the corruption risks identified was observed to be left behind. It is however, important to assesses risks identified at early stage of procurement planning. This research sought to assessed the corruption risks identified. Twenty-two (22) corruption risks associated with special procurement methods were identified from various literature as red flags. The study adopted quantitative research approach where structured questionnaire was designed and shared via online google form to 384 procurement professionals as respondents while only 193 responses were received and used for data analysis. The data collected was analysed using descriptive statistics, such as mean, percentage and ranking and was further analysed by assessing the impact and frequency of occurrences. Convenient sampling method was also adopted. The study presents the results of the questionnaire survey, using (5point-scale) to assess the effects of the corruption risks on special procurement methods. The study established top twelve (12) risks with highest risk effects on special procurement methods. The study concluded that corruption risks associated with special procurement methods can be mitigated significantly by establish and implementing a procurement risk management framework with independent oversight and clear authority separation to reduce corruption risks and strengthen transparency and competition by impleme…
subject: Articles
  topic: section
subject: Corruption risks
  topic: keywords
subject: Public Procurement
  topic: keywords
subject: Public Procurement Process
  topic: keywords
subject: Risk management
  topic: keywords
subject: Special procurement Methods
  topic: keywords
creator: Garba Nura
creator: Abdullahi Muhammad
creator: Abubakar Mu’awiya
rights: Copyright (c) 2026 FUDMA Journal of Business Management
date: 2026-03-19
publication date: 2026-03-19
starting page: 366
ending page: 385

MODERATING EFFECT OF DEMOGRAPHIC CHARACTERISTICS IN MOTIVATION AND EMPLOYEES PERFORMANCE RELATIONSHIP AMONG DEPOSIT MONEY BANKS IN LOKOJA METROPOLIS, KOGI STATE
type: item
description: This study examined the moderating effect of demographic characteristics in motivation and employees’ performance relationship among Deposit Money Banks. Employing a cross-sectional survey design, the study encompasses ten (10) selected commercial banks within Lokoja metropolis with a total population of 231 bank staff. The study utilized the formula from Cochan sample size for to determine the minimum sample size formula, the study determined a minimum sample size of 142. Stratified and simple random sampling techniques were employed for respondent selection, with data collected through a questionnaire. Analysis was conducted using Descriptive statistics and inferential techniques, including simple regression, multiple regression, and moderation regression analysis on SPSS. The findings reveal that intrinsic motivation has a significant positive effect on task performance, while extrinsic motivation significantly enhances contextual performance. Results from multiple regression analysis indicate that both intrinsic and extrinsic motivation jointly predict overall job performance, with intrinsic motivation emerging as the stronger predictor. Moderation analysis further shows that age and years of experience significantly moderate the motivation–job performance relationship, whereas gender does not exert a significant moderating effect. The study concludes that motivation is a critical driver of employee performance in the Nigerian banking industry and that intrinsic motivation plays a more sustainable role than extrinsic rewards alone. The study recommends that banks adopt a balanced and demographically sensitive motivational strategy that integrates intrinsic and extrinsic factors to enhance employee performance and organizational effectiveness.
subject: Articles
  topic: section
subject: Banking industry
  topic: keywords
subject: Demographic
  topic: keywords
subject: Employee performance
  topic: keywords
subject: Motivation
  topic: keywords
subject: Productivity
  topic: keywords
creator: Innocent Odekina Idachaba
creator: Baba Yaro Iyodo
creator: Philips Kayode Abiola
rights: Copyright (c) 2026 FUDMA Journal of Business Management
date: 2026-03-19
publication date: 2026-03-19
starting page: 128
ending page: 146

PEACE ACCOUNTING PERSPECTIVES AND ECONOMIC DEVELOPMENT: EVIDENCE FROM NIGERIA
type: item
description: Over the past two decades, global indicators of peace have declined, highlighting the growing economic burden of insecurity. Peace accounting, which tracks and analyzes the costs of violence and peacekeeping, provides insight into these impacts. This study examines the relationship between peace accounting and economic development in the Federal Republic of Nigeria using an ex-post facto design. Secondary data were sourced from the Central Bank of Nigeria’s Statistical Bulletin and Federal Inland Revenue Service reports, covering 42 years (1982–2023), with GDP and tax revenue representing the economy. Short-run results show that the cost of insecurity negatively and significantly affects economic development, while civil unrest has a positive but insignificant effect. In the long run, insecurity exerts a positive and significant impact, whereas civil unrest negatively and significantly influences growth. The model explains the data well, with an R² of 0.99. Findings suggest that prolonged insecurity has hindered Nigeria’s economic progress, while civil unrest continues to pose challenges. The study recommends that government should implement effective measures to reduce insecurity and address the underlying causes of civil unrest through improved governance, social inclusion, and equitable policies. Strengthening peace accounting practices can support policymakers in mitigating the economic costs of violence and fostering sustainable development.
subject: Articles
  topic: section
subject: Peace Accounting
  topic: keywords
subject: Economic Development
  topic: keywords
subject: Insecurity
  topic: keywords
subject: Civil Unrest
  topic: keywords
subject: Short-Run
  topic: keywords
subject: Long-Run
  topic: keywords
creator: Ayodele Adebayo Gbenga
creator: Aisha Abdulkadir
creator: Suleiman Ishaka
creator: Peace Unekwuojo Egbita
rights: Copyright (c) 2026 FUDMA Journal of Business Management
date: 2026-03-19
publication date: 2026-03-19
starting page: 348
ending page: 365

ASSESSING FORENSIC ACCOUNTING AS A TOOL FOR DETECTING AND PREVENTING IDENTITY THEFT FRAUD: EVIDENCE FROM NIGERIA DEPOSIT INSURANCE CORPORATION (NDIC)
type: item
description: The growing rate of fraud in businesses worldwide has increased the demand for forensic accounting, drawing attention across both private and public sectors. This study examined forensic accounting as a tool for detecting and preventing identity theft fraud, focusing on the Nigerian Deposit Insurance Corporation (NDIC). Using a case study design, data was collected from all 150 staff across NDIC offices in Lagos, Abuja, and Port Harcourt through questionnaires. Validity and reliability were ensured using content validity and Cronbach Alpha, while responses were analyzed using frequencies, percentages, and a 5-point Likert scale. The findings show that forensic accounting has a significant positive effect on detecting and preventing identity theft fraud (p = 0.016; coefficient = 0.647). The paper recommends further investment in forensic techniques, training and infrastructure to facilitate easy detection and prevention of identity theft fraud; Government should provide an enabling environment to prosecute and punish fraud stars, discourage impunity and provide for enforcement of the law as touching fraudulent activities.
subject: Articles
  topic: section
subject: Forensic accounting
  topic: keywords
subject: Fraud Prevention
  topic: keywords
subject: Fraud Detection
  topic: keywords
subject: Identity Fraud
  topic: keywords
subject: NDIC
  topic: keywords
creator: Ayodele Adebayo Gbenga
creator: Abdulazeez Salami
creator: Daniels Aduku Edogbo
rights: Copyright (c) 2026 FUDMA Journal of Business Management
date: 2026-03-19
publication date: 2026-03-19
starting page: 332
ending page: 347

EFFECT OF GREEN MANAGEMENT AND GREEN INNOVATION ON SUSTAINABLE BANK PERFORMANCE IN NIGERIA: MEDIATING ROLE OF GREEN LEADERSHIP
type: item
description: This study investigates the effect of Green Management and Green Innovation on the Sustainable Performance of Commercial Banks in Nigeria, with Green Leadership examined as a mediating variable within the Nigerian Banking Context. Anchored in Stakeholder Theory and the Resource-Based View (RBV), the study employs a quantitative research design using survey data collected from 150 bank managers of five major Tier-One banks working in commercial banks within Kano Metropolis, Nigeria across operations, risk management, IT, marketing, and general administration. The sample size is two hundred (108) of the total population and was determined using the Krejcie and Morgan’s (1970) formula. 5% of 108 was added to give the total of 114 samples used in the study. Purposive sampling technique was adopted to select respondents for the study. The total sample of 114 valid responses analyzed via Partial Least Squares Structural Equation Modeling (PLS-SEM) with the aid of SmartPLS 4. The findings of the study reveal that both green management and innovation positively influence sustainable performance, with green innovation having the strongest direct effect. Additionally, green leadership significantly mediates the relationships between both predictors and sustainable performance, confirming its strategic role in translating green practices into measurable sustainability outcomes. Theoretically, the study extends the application of stakeholder and resource-based perspectives in green banking literature, while empirically providing evidence from an under-researched emerging market. The study concludes by highlighting the need for stronger investments in green innovation and leadership development to drive sustainable banking outcomes. These findings offer actionable insights for policymakers, bank executives, and sustainability strategists seeking to embed environmental responsibility within institutional performance frameworks. It also, enriches our understanding of how environme…
subject: Articles
  topic: section
subject: Green Management
  topic: keywords
subject: Green Innovation
  topic: keywords
subject: Green Leadership
  topic: keywords
subject: Sustainable Bank Performance
  topic: keywords
creator: Bashir JUMARE
creator: Tijjani Idris Ismaíl
creator: Abubakar Mustapha
creator: Kargi Hamisu
rights: Copyright (c) 2026 FUDMA Journal of Business Management
date: 2026-03-19
publication date: 2026-03-19
starting page: 311
ending page: 331

SYSTEMS THINKING AND PERFORMANCE OF PENSION FUND ADMINISTRATORS IN NIGERIA: A PROPOSED MODERATING ROLE OF EMPLOYEE INVOLVEMENT CULTURE
type: item
description: This study proposed a model that suggests interaction between system thinking (continuous learning, dynamic thinking, understanding mental models, pattern recognition, process orientation and systems logic) and organizational performance. In the model, employee involvement culture is incorporated as a moderator in the relationship between systems thinking and organizational performance of Pension Fund Administrators in Nigeria. Review of literature revealed that performance of Pension Fund Administrators in Nigeria has been very low which has made various organizations to seek for exit from the Contributory Pension Scheme. But systems thinking, and employee involvement culture may enhance performance of the Pension Fund Administrators in Nigeria. Thus, the model is proposed to examine the extent to which employee involvement culture may moderate the relationship between systems thinking and organizational performance, which will contribute to understanding of relationship between constructs in pension subsector. The study will guide stakeholders in the pension subsector to understand the proxy of systems thinking that facilitates performance of organizations through moderation of employee involvement culture. The study proposed that an empirical investigation of the moderating effect of employee involvement culture on the relationship between system thinking (continuous learning, dynamic thinking, understanding mental models, pattern recognition, process orientation and systems logic) and organizational performance should be conducted in the future using advanced robust data analysis software such as Partial Least Square Structural Equation Modelling (PLS-SEM).
subject: Articles
  topic: section
subject: Systems thinking
  topic: keywords
subject: Employee Involvement Culture
  topic: keywords
subject: Organizational Performance
  topic: keywords
creator: Idris Dahiru
rights: Copyright (c) 2026 FUDMA Journal of Business Management
date: 2026-03-19
publication date: 2026-03-19
starting page: 285
ending page: 310

CHANGE MANAGEMENT AND EMPLOYEES’ RESPONSE TOWARDS ORGANIZATIONAL SUCCESS: A REVIEW OF LITERATURE
type: item
description: Employee reactions to change initiatives play a major role in the effectiveness of organizational transformation, which is crucial for long-term success and sustainability. The impact of change management techniques on employee reactions and how these reactions impact organizational success are investigated in this study. Based on Lewin's Change Model, Kotter's Eight-Step Model, and the ADKAR Model, the study examines both theoretical and empirical research on how employees behave throughout organizational change. To find recurrent themes connected to change outcomes, a qualitative content analysis of secondary sources, such as scholarly publications, textbooks, and reports, was used. The results show that active employee involvement, clear and consistent communication, and good leadership all contribute to effective change management by lowering resistance, improving adaptation, and fostering commitment. The study comes to the conclusion that rather than being exclusively a managerial task, change should be viewed as a shared organizational duty. As a result, it suggests employees’ engagement, focused training, culturally sensitive tactics, and employee-centered change practices.
subject: Articles
  topic: section
subject: Change
  topic: keywords
subject: Change management
  topic: keywords
subject: Employee response
  topic: keywords
subject: Organizational success
  topic: keywords
creator: Olayinka Oyegbami Adepeju
rights: Copyright (c) 2026 FUDMA Journal of Business Management
date: 2026-03-19
publication date: 2026-03-19
starting page: 271
ending page: 284

LEVERAGING IT CAPABILITIES TO ENHANCE INVESTMENT DECISIONS IN NIGERIAN PRIVATE SECTOR FIRMS
type: item
description: This study investigates the influence of information technology (IT) capability dimensions on investment decision processes in Nigerian private firms. Drawing on the Resource-Based View (RBV), the study examines four key IT capabilities—IT infrastructure capability, IT human capability, IT relationship capability, and IT integration capability to determine their relative contribution to investment decision quality. A quantitative research design was adopted, and data were collected from 367 managers, finance officers, and IT professionals across major commercial cities including Lagos, Abuja, Rivers, and Kano. Partial Least Squares Structural Equation Modeling (PLS-SEM) was employed to assess the measurement and structural models. The findings reveal that IT human capability and IT infrastructure capability have significant positive effects on investment decision processes, underscoring the importance of skilled IT personnel and robust technological systems in supporting data-driven evaluations. In contrast, IT relationship capability and IT integration capability do not significantly influence investment decisions, suggesting potential weaknesses in IT–business alignment and system interoperability within the Nigerian private sector. The model explains 61.2% of the variance in investment decision processes, indicating substantial predictive power. The study contributes to IT capability literature by highlighting context-specific factors affecting strategic decision-making in emerging economies. It recommends enhanced IT training initiatives, investment in digital infrastructure, and improved integration strategies to strengthen decision quality and organizational competitiveness.
subject: Articles
  topic: section
subject: IT Infrastructure Capability
  topic: keywords
subject: IT Human Capability
  topic: keywords
subject: IT Relationship Capability
  topic: keywords
subject: IT Integration Capability
  topic: keywords
subject: Investment Decision
  topic: keywords
creator: Chat Lot Kogi
creator: Aliyu Audu Gemu
creator: Muhammed Yazeed
rights: Copyright (c) 2026 FUDMA Journal of Business Management
date: 2026-03-19
publication date: 2026-03-19
starting page: 251
ending page: 270

BOARD STRUCTURE AND CORPORATE SOCIAL RESPONSIBILITY DISCLOSURE QUALITY OF NIGERIAN LISTED COMPANIES
type: item
description: Research on corporate social responsibility reporting, otherwise known as sustainability reporting, environmental reporting, or triple bottomline reporting, in most developing economies remains a grey area for investigation. Hence, there is a dearth of literature regarding corporate social responsibility disclosure practices in such countries, including Nigeria. This paper examines the effect of board structure, such as board independence, board size, and board meetings, on the Corporate Social Responsibility Disclosure Quality (CSRDQ) of the Top 100 Nigerian listed firms. The study utilizes a longitudinal sample of 498 firm-year observations of financial and non-financial companies listed on the Nigerian Exchange Group (NGX) for the period 2018 to 2022. The results of the panel regression reveal that board independence and board size positively and significantly influence the CSRDQ of the sampled firms. While board meetings have a negative and significant influence. Though the positive association indicates a slight improvement in the quality of CSR disclosure of listed firms, Bbut still left much to be desired, thereby calling for improvement. The improvement could be achieved via effective board and necessary regulatory changes by regulatory bodies like the SEC and NGX. Therefore, the study has policy implications for regulators, the management of firms, academia, and other stakeholders. The study bridged literature gaps by offering new insights and empirical evidence on the role of board independence, board size, and board meetings in the CSRDQ of Nigerian large firms. The study recommends that listed firms should take board independence and board size seriously, as they are key determinants of CSRDQ. Also, the study recommends that the frequency of board meetings should be optimized to see if it could influence CSRDQ positively.
subject: Articles
  topic: section
subject: Board structure
  topic: keywords
subject: Corporate Social Responsibility Disclosure Quality
  topic: keywords
subject: Nigeria
  topic: keywords
creator: Moses Elaigwu
creator: Rehinetu Queen Tenimu
creator: Janet O. Elaigwu
rights: Copyright (c) 2026 FUDMA Journal of Business Management
date: 2026-03-19
publication date: 2026-03-19
starting page: 229
ending page: 250

EFFECT OF ARTIFICIAL INTELLIGENCE ON NON-FINANCIAL PERFORMANCE OF DEPOSIT MONEY BANKS IN GOMBE METROPOLIS, NIGERIA
type: item
description: This study examines the effect of artificial intelligence adoption on the non-financial performance of deposit money banks in Gombe Metropolis, Nigeria. Specifically, it investigates how AI influences customer service quality, operational efficiency, risk management effectiveness, and employee productivity. A descriptive cross-sectional survey design was adopted. The target population comprised 506 staff from Operations, Customer Service, Information Technology, and Risk Management departments across five Tier-1 deposit money banks. Samples of 223 respondents were determined using Yamane's formula and proportionally allocated across the banks. Data were collected using a structured questionnaire adapted from validated instruments, achieving a Cronbach's Alpha reliability coefficient of 0.892. A total of 199 valid responses (89.2% response rate) were analyzed using descriptive statistics and multiple regression analysis. The results reveal that AI adoption has a significant positive effect on all four dimensions of non-financial performance. The combined effect shows that AI adoption explains 58.4% of the variance in non-financial performance. The study concludes that AI adoption significantly enhances non-financial performance in deposit money banks, with the most substantial impact on operational processes and customer-facing activities. AI capabilities serve as strategic resources that enable banks to achieve superior service quality, streamlined operations, robust risk management, and improved workforce productivity. Therefore, the study recommended among others that, bank management should accelerate AI integration across all operational areas, prioritizing applications that enhance operational efficiency and customer service quality. Comprehensive training programs should be developed to equip employees with skills to work effectively with AI tools, addressing the relatively lower impact on productivity. Also, banks should strengthen AI-powered risk management …
subject: Articles
  topic: section
subject: Artificial Intelligence
  topic: keywords
subject: Customer Service Quality
  topic: keywords
subject: Operational Efficiency
  topic: keywords
subject: Risk Management
  topic: keywords
subject: Employee Productivity
  topic: keywords
creator: Frank Ambore Bruce
creator: Yahaya Adamu
creator: Christiana Celestine
creator: Mamman Salihu Badar
rights: Copyright (c) 2026 FUDMA Journal of Business Management
date: 2026-03-19
publication date: 2026-03-19
starting page: 202
ending page: 219

CORPORATE ATTRIBUTES AND VOLUNTARY NON-FINANCIAL INFORMATION DISCLOSURE OF TOP TEN OIL AND GAS FIRMS IN NIGERIA
type: item
description: This study examines the relationship between corporate attributes and voluntary non‑financial information disclosure (VNID) among the Top ten oil and gas firms listed on the Nigerian Exchange Group (NGX) as of December 31, 2023. Using an ex‑post facto design over 2014–2023, the study conducted a census of all ten firms, extracted data from annual reports, and applied content analysis to construct a VNID index. Hypotheses were tested with a pooled‑effects regression model following standard diagnostics (Pearson correlation, Variance Inflation Factor, Breusch–Pagan/Cook–Weisberg heteroscedasticity, Breusch-Pagan Lagrangian multiplier, and Hausman specification tests). Results show that auditor type and profitability have positive, statistically significant associations with VNID, whereas firm size and leverage exhibit positive but insignificant associations. These findings suggest that high‑quality auditors and stronger financial performance are salient correlates of voluntary disclosure, while size and capital structure play more limited roles within this cohort. The study contributes by jointly assessing multiple firm attributes in Nigeria’s oil and gas sector, an underexplored, environmentally sensitive context and offers evidence relevant to corporate transparency and stakeholder trust in emerging markets. Overall, the study concludes that although corporate attributes positively influence VNID, disclosure levels in Nigeria’s oil and gas sector remain comparatively low. This underscores the need for firms to strengthen sustainability‑focused reporting and for regulators to promote more structured, comparable, and credible non‑financial disclosure practices. Policy recommendations include encouraging the engagement of reputable auditors through audit‑quality standards and leveraging profitability to deepen ESG reporting and voluntary disclosure practices.
subject: Articles
  topic: section
subject: Corporate attributes
  topic: keywords
subject: Voluntary Non‑Financial Information Disclosure (VNID)
  topic: keywords
subject: Auditor Type
  topic: keywords
subject: Profitability
  topic: keywords
subject: Nigerian Oil and Gas Sector
  topic: keywords
subject: Sustainability Reporting
  topic: keywords
creator: Sandra Oluchi Kalu
creator: Onyebuchi Ude Alexander
rights: Copyright (c) 2026 FUDMA Journal of Business Management
date: 2026-03-19
publication date: 2026-03-19
starting page: 180
ending page: 201

MONETARY POLICY TRANSMISSION AND BANK LENDING BEHAVIOR IN NIGERIA (2002-2024)
type: item
description: Despite continuous monetary policy interventions by successive Nigeria government, the transmission of policy signals to the banking sector has remains weak and inconsistent, resulting in persistently high lending rates and limited credit to the real sector of the economy. The main objective of this study is to examine the effect of monetary policy transmission on bank lending behavior in Nigeria. The study spanned for a period between 2002-2024. The study made used of ex-post facto research design. The study conducted both pre and post estimation test. ARDL model was used as the main estimation technique with the aid of E-view 10.0 statistical software was used. The study found that real interest rate has a positive and insignificant effect on prime lending rate in Nigeria, broad money supply has a negative and insignificant effect on prime lending rate in Nigeria and bank liquidity ratio has a positive and statistically significant effect on prime lending rate in Nigeria. The study concluded that monetary policy transmission through interest rate and banking sector liquidity channels plays a significant role in influencing lending behaviour in Nigeria’s banking system. The study recommended that Central Bank should adopt a well-coordinated interest rate policy that promotes macroeconomic stability while ensuring that borrowing costs remain moderate enough to stimulate investment and productive economic activities. Central Bank should adopt a well-coordinated interest rate policy that promotes macroeconomic stability while ensuring that borrowing costs remain moderate enough to stimulate investment and productive economic activities. Policymakers should strengthen financial intermediation mechanisms within the banking sector to ensure that increases in money supply are effectively transmitted to the real sector through credit expansion.
subject: Articles
  topic: section
subject: Monetary Policy
  topic: keywords
subject: Bank Lending
  topic: keywords
subject: Prime Lending Rate
  topic: keywords
subject: Real Interest Rate
  topic: keywords
subject: Broad Money Supply
  topic: keywords
subject: Bank Liquidity Ratio
  topic: keywords
creator: Godstime Olaiye OKAFOR
creator: Oyedele Oloruntoba
rights: Copyright (c) 2026 FUDMA Journal of Business Management
date: 2026-03-19
publication date: 2026-03-19
starting page: 165
ending page: 179

CORPORATE ATTRIBUTES AND SUSTAINABILITY DISCLOSURE AMONG NIGERIAN LISTED NON-FINANCIAL FIRMS: THE MODERATING EFFECT OF BOARD GOVERNANCE SCORE
type: item
description: This study examines the effect of corporate attributes on sustainability disclosure among Nigerian listed non-financial companies, with Board Governance Score (BGS) as a moderator. Framed within two theories, the research adopts an ex-post facto design within the positivism paradigm. Sustainability disclosure was measured using a binary score, while BGS was constructed as a composite index of board size and audit committee using median split technique. The study analyzed longitudinal panel data from 84 non-financial companies listed on the Nigerian Exchange Group (NGX), with 59 companies selected through a filtering procedure over ten years (2015–2024). Data were sourced from annual reports, sustainability reports, interim reports, and company websites. Analysis employed descriptive statistics, correlation, and panel regression. Diagnostic tests confirmed data normality and minimal multicollinearity. Heteroscedasticity and autocorrelation were addressed using PCSE, and a link test validated model specification. Findings revealed that profitability and firm size have a positive and significant relationship with sustainability disclosure. Moderation analysis confirmed that these relationships remained significant when BGS was included as a moderator. However, liquidity showed no significant effect on sustainability disclosure under BGS's moderating influence. The study recommends that Nigerian regulators and corporate boards implement targeted incentives and capacity-building programs to encourage robust sustainability reporting. Specific benchmarks should be established for larger firms, while tailored support should be provided for younger and highly leveraged companies to improve sector-wide compliance and disclosure quality.
subject: Articles
  topic: section
subject: Corporate Attributes
  topic: keywords
subject: Sustainability Disclosure
  topic: keywords
subject: Board Governance Score
  topic: keywords
subject: Listed Non-Financial Companies
  topic: keywords
creator: Muhammad Sani Sabo
creator: Bello Usman Baba
creator: Umar Salisu
creator: Shamsudeen Ladan Shagari
rights: Copyright (c) 2026 FUDMA Journal of Business Management
date: 2026-03-19
publication date: 2026-03-19
starting page: 147
ending page: 164

THE EFFECTS OF FINANCIAL LIBERALIZATION ON SAVINGS AND INVESTMENT IN NIGERIA
type: item
description: The Nigerian economy has been shifting toward greater financial deregulation, savings, and investment in recent years. The ramifications of these changes for Nigeria's economic growth are examined in this research. Using annual data from 1981 to 2023, a straightforward model is defined and evaluated that links economic output growth to investment, savings, and a number of control factors. The Two-Stage-Least Square (2SLS) instrumental variable technique was used to analyze the macro data from Nigeria. Key findings showed that rising interest rates have a detrimental impact on investment growth and that interest rates as a driver of savings are statistically significant. Second, investment adheres to the conventional accelerator hypothesis. Additionally, growth in the money supply is statistically significant and favorably correlated with investment. It's possible that market investments are more speculative in nature, pushing out real sector investments and slowing economic growth. According to the results finding, government action is required for the nation's economy to grow quickly and sustainably, particularly through measures like expanding access to financial services to mobilize funds and direct them toward investments. In order to accelerate economic growth, policies that allocate funding to profitable investment projects should also be put into place. It is highly recommended to the policy maker that Nigeria is credit-constrained nation rather than savings-constrained, since interest rates have little bearing on savings in Nigeria.
subject: Articles
  topic: section
subject: Financial liberalization
  topic: keywords
subject: Two Stage Least Square
  topic: keywords
subject: Savings
  topic: keywords
subject: Investment
  topic: keywords
creator: Shaibu Musa
creator: Kamor O Agbabiaka
creator: Hussain K. Ogunbadejo
creator: Aisha A Zubair
rights: Copyright (c) 2026 FUDMA Journal of Business Management
date: 2026-03-19
publication date: 2026-03-19
starting page: 112
ending page: 127

MODERATING EFFECT OF ACCESSIBILITY IN MICROFINANCING AND PERFORMANCE OF SMALL AND MEDIUM SCALE ENTERPRISES IN KANO METROPOLIS
type: item
description: Small and medium-sized enterprises (SMEs) are widely recognized as engines of economic growth and employment, yet their survival is often constrained by limited access to finance. In many cases, the challenge is not merely the availability of financing options but their accessibility—the ease with which SMEs can qualify for, obtain, and effectively utilize these resources. This study examines the moderating effect of accessibility on the relationship between microfinancing and SME performance in Kano Metropolis, Nigeria. Anchored in the Resource-Based View with complementary insights from the Pecking Order, the study draws on survey data from 372 SMEs, analyzed through PLS-SEM. Findings reveal that microfinancing significantly and positively influences SME performance, underscoring its role in enhancing capital availability for business operations. Accessibility also demonstrates a direct positive effect on performance, while further strengthening the effect of microfinancing, amplifying its contribution to growth when barriers such as collateral requirements and bureaucratic procedures are minimized. The study contributes theoretically by positioning accessibility as both an antecedent and a moderator of SME outcomes, while practically emphasizing the need for financial institutions and policymakers to improve access conditions to unlock the full potential of financing interventions.
subject: Articles
  topic: section
subject: Microfinancing
  topic: keywords
subject: Accessibility
  topic: keywords
subject: SMEs Performance
  topic: keywords
creator: Auwal Umar Rabia
creator: Yahaya Adamu
creator: Nuhu Jibrin Shagari
rights: Copyright (c) 2026 FUDMA Journal of Business Management
date: 2026-04-05
publication date: 2026-04-05
starting page: 86
ending page: 111

MODERATING EFFECT OF DIGITAL LITERACY IN MOBILE BANKING - CUSTOMER SATISFACTION RELATIONSHIP AMONG BANKS IN KANO METROPOLIS
type: item
description: This study examined the moderating effect of digital literacy in the relationship between mobile banking and customer satisfaction among retail bank customers in Kano Metropolis, Nigeria. A cross-sectional descriptive survey design was used, and data was collected from 390 customers across three randomly selected banks. Structural equation modeling revealed that digital literacy had a direct positive effect on customer satisfaction and significantly strengthened the influence of mobile banking on satisfaction. These results align with the Technology Acceptance Model and Social Cognitive Theory, highlighting digital literacy as a critical cognitive resource that enhances perceptions of ease, efficiency and reliability in electronic banking use. The study concludes that mobile banking alone cannot sustain customer satisfaction without adequate digital competence. It recommends that banks and financial regulators pair technological upgrades with structured digital literacy initiatives, particularly customer-focused training programs. Enhancing users’ digital capabilities will not only improve satisfaction but also support broader, more inclusive adoption of electronic banking services in emerging economies.
subject: Articles
  topic: section
subject: Digital literacy
  topic: keywords
subject: Electronic Banking
  topic: keywords
subject: Customer Satisfaction
  topic: keywords
subject: Mobile Banking
  topic: keywords
subject: Service Quality
  topic: keywords
creator: Umar Abba Mahmud
creator: Yahaya Adamu
creator: John Ogbu Orinya
rights: Copyright (c) 2026 FUDMA Journal of Business Management
date: 2026-04-05
publication date: 2026-04-05
starting page: 66
ending page: 85

AN EVALUATION OF THE CONTRIBUTION OF RURAL WOMEN COOPERATIVE SOCIETIES TO FOOD SECURITY THROUGH SEED SYSTEM IN MOKWA, PAIKORO AND WUSHISHI LOCAL GOVERNMENT AREAS OF NIGER STATE
type: item
description: Rural women in Niger State, Nigeria, are the backbone of local agricultural production and play a pivotal but underrecognise role in ensuring food security. Addressing food security challenges is linked to supporting and empowering these women. Thus, this study evaluates the contribution of rural women in food security. The study is supported by ecofeminism theory. The survey design was adopted and data were collected from 343 rural women cooperative societies in the Makwa, Paikoro and Wushishi local government areas using adopted structured questionnaire. Results using multiple regression analysis established that seed availability and quality are not only important but are insufficient to drive substantial improvements in household food security. The study recommends that seed system interventions should be integrated with complementary agricultural support such as access to fertilizers, storage facilities, and extension services to enhance their overall impact on food security.
subject: Articles
  topic: section
subject: Food security
  topic: keywords
subject: Rural Women
  topic: keywords
subject: Seed System
  topic: keywords
creator: Fatima Bint Hassan
creator: Dahiru Umar
creator: Hauwa’u Ibrahim Yero
creator: Shehu Salisu Jaafaru
rights: Copyright (c) 2026 FUDMA Journal of Business Management
date: 2026-04-05
publication date: 2026-04-05
starting page: 51
ending page: 65

ROLE OF DIGITAL LITERACY IN ENHANCING SUSTAINABILITY PRACTICES IN SMALL BUSINESSES IN GOMBE STATE
type: item
description: Sustainability practices, comprising economic, social, and environmental dimensions, are crucial for the long-term viability and success of small businesses. However, small businesses often face challenges in adopting these practices due to limited resources, inadequate knowledge, and lack of expertise. This study examines the relationship between digital literacy and sustainability practices in small businesses. This study proposes and tests a conceptual model that integrates digital skills, online information search, and digital communication as key dimensions of digital literacy. This study adopted a quantitative survey research design and Yamane's (1967) sample size determination formula was used to arrive at 264. Data were collected using questionnaire and data gathered from the field were analyzed using multiple regression via SPSS version 23.0. Findings from the study revealed that digital skills, online information search, and digital communication have a positive and significant relationship with small business sustainability in Gombe State. The study concludes that digital literacy promotes sustainability in small businesses and therefore recommends that small businesses prioritize digital literacy among their staff to ensure sustainable practices. Future research should conduct a similar study outside the scope of this study to explore cross-cultural variations and develop targeted interventions to enhance digital literacy in small businesses.
subject: Articles
  topic: section
subject: Digital Literacy
  topic: keywords
subject: Sustainability Practices
  topic: keywords
subject: Small Businesses
  topic: keywords
subject: Conceptual Model
  topic: keywords
subject: Technology Acceptance Model (TAM)
  topic: keywords
subject: Resource-Based View (RBV)
  topic: keywords
creator: Akintayo Ola ADEMULEGUN
creator: Ehimen Gregory IGIBA
creator: Olatunji Stephen ADEMULEGUN
rights: Copyright (c) 2026 FUDMA Journal of Business Management
date: 2026-04-05
publication date: 2026-04-05
starting page: 38
ending page: 50

MODERATING EFFECT OF DIGITAL LITERACY IN TECHNOLOGICAL ADOPTION AND STAFF PERFORMANCE RELATIONSHIP AMONG ACADEMIC STAFF OF KADUNA POLYTECHNIC
type: item
description: This study investigates the effect of digital literacy between technological adoption and staff performance at Kaduna Polytechnic. By utilizing a quantitative research design and stratified random sampling, the study aimed to assess how digital literacy influences the effectiveness of technological tools in enhancing academic staff performance. A sample of 349 respondents, selected from a target population of over 1,776 academic staff, was surveyed using a structured questionnaire. The data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) through SMART PLS 4. The findings revealed that technological adoption significantly impacts staff performance and that digital literacy moderates this relationship. This study highlights the crucial role of both technological adoption and digital literacy in improving institutional efficiency and academic staff productivity. The research recommends strengthening digital literacy programs, expanding the study to multiple institutions, and exploring other moderating variables to further enhance staff performance.
subject: Articles
  topic: section
subject: Digital Literacy
  topic: keywords
subject: Technological Adoption
  topic: keywords
subject: Staff Performance
  topic: keywords
subject: Kaduna Polytechnic
  topic: keywords
creator: Blessed GARBA
creator: Muhammad Sani GANI
creator: Auwalu DAUDA
rights: Copyright (c) 2026 FUDMA Journal of Business Management
date: 2026-04-05
publication date: 2026-04-05
starting page: 17
ending page: 37

DYNAMIC CAPABILITIES AND STRATEGIC RESILIENCE: ADAPTING TO MARKET TURBULENCE IN THE POST-PANDEMIC ERA
type: item
description: This paper investigates the role of dynamic capabilities in building strategic resilience in the case of post-pandemic market turbulence and macroeconomic volatility in Nigeria, at the case of MTN Nigeria Communications Plc. Although it is leading the market, the environment that the MTN Nigeria is operating in is the one that is affected by currency instability, inflationary pressures, infrastructure restraints, and repetitive service delivery challenges. These circumstances cast some important questions as to the ways in which the large telecommunications companies develop and maintain resiliency against the continuous external shocks. The research design used in the study was quantitative descriptive. A structured questionnaire based on Likert scale was used to collect the data by administering the questionnaire to senior and middle level managers in the organization. IBM SPSS helped in analyzing the data using descriptive statistics, correlation analysis, and multiple regression methods to understand the relationship that existed between sensing, seizing, and transforming capabilities and strategic resilience. The findings indicate that there are significant managerial views about the sensing, seizing and transforming capabilities of the firm. Dynamic capabilities are strongly related to strategic resilience in all three dimensions, sensing capability being the strongest one. Taken together, dynamic capabilities are important explanations of the differences in the resilience of the firm, which suggests that the active environmental scanning, prompt mobilization of resources, and constant reconfiguration of the organization increase the capacity of the organization to withstand and respond to turbulence. This study finds that strategic resilience in dynamic environments is a vital element that is rooted in dynamic capabilities. To remain competitive in the long run, it is suggested that the MTN Nigeria should further invest in real-time market intelligence system…
subject: Articles
  topic: section
subject: dynamic capabilities
  topic: keywords
subject: Strategic Resilience
  topic: keywords
subject: Sensing
  topic: keywords
subject: Seizing
  topic: keywords
subject: Transforming
  topic: keywords
subject: MTN Nigeria
  topic: keywords
subject: Post-Pandemic
  topic: keywords
subject: Macroeconomic Volatility
  topic: keywords
subject: Digital Transformation
  topic: keywords
subject: TechCo
  topic: keywords
subject: Nigeria Telecom Industry
  topic: keywords
creator: Sunday Adeniyi OLASEHINDE
rights: Copyright (c) 2026 FUDMA Journal of Business Management
date: 2026-04-05
publication date: 2026-04-05
starting page: 1
ending page: 16

THE INTERSECTIONAL EFFORTS OF STAKEHOLDERS IN RESOLVING THE QUESTION OF WORK LIFE BALANCE AMONGST UNIVERSITY STAFF IN NIGERIA
type: item
description: This study investigated the collaborative and conflictual roles of Staff Unions (ASUU, SSANU, NASU), University Management, and the Federal Government in addressing the Work-Life Balance (WLB) challenges faced by university staff in Nigeria. Drawing on the Social Exchange Theory (SET) and the Institutional Theory, the paper examined the efficacy of WLB policy negotiation (union advocacy) versus policy implementation (management/government funding). Using an illustrative mixed-methods approach, the paper outlined the findings: that WLB is significantly poor due to implementation failures. The analysis revealed that Government financial commitment (or lack thereof) is the primary determinant of WLB outcomes, despite robust advocacy by Staff Unions. The research concluded that a sustainable resolution demands an integrated, tri-partite framework rooted in accountability and adequate funding, moving away from the prevailing adversarial industrial relations model
subject: Articles
  topic: section
subject: Work-Life Balance (WLB)
  topic: keywords
subject: Staff Unions
  topic: keywords
subject: University Management
  topic: keywords
subject: Collective Bargaining
  topic: keywords
subject: Nigeria
  topic: keywords
creator: bola adekola
rights: Copyright (c) 2026 FUDMA Journal of Business Management
date: 2026-03-19
publication date: 2026-03-19
starting page: 220
ending page: 228

ELECTION MANAGEMENT AND DEMOCRATIC CONSOLIDATION IN KATSINA STATE, NIGERIA: CHALLENGES, REFORMS, AND PROSPECTS
type: item
description: This study critically examines the impact of election management on democratic consolidation in Katsina State, Nigeria, from 2011 to 2023. Drawing on Electoral Governance and Democratic Consolidation theories.It investigates institutional performance, reform outcomes, and stakeholder contributions. Using qualitative methods including interviews, focus groups, and document analysis the research identifies key challenges such as insecurity, political interference, underage voting, and logistical inefficiencies. It also evaluates reforms like the deployment of BVAS technology, electronic transmission of results, and civic education initiatives. Findings reveal that while technological innovations and stakeholder engagement have enhanced electoral transparency, persistent systemic issues continue to undermine democratic consolidation. The study recommends strengthening institutional independence, expanding voter education, and improving election security to promote more inclusive and credible elections in Katsina State.
subject: Articles
  topic: section
subject: Election management
  topic: keywords
subject: democratic consolidation
  topic: keywords
subject: electoral reform
  topic: keywords
subject: Katsina State
  topic: keywords
subject: Nigeria
  topic: keywords
creator: Isah Gambarawa Kabir
rights: Copyright (c) 2026 FUDMA Journal of Business Management
date: 2025-12-30
publication date: 2025-12-30
starting page: 151
ending page: 154

DIGITAL MARKETING STRATEGIES AND CONSUMER BEHAVIOR IN KANO STATE. THE MEDIATING EFFECT OF CONSUMER TRUST.
type: item
description: This study investigates the impact of digital marketing strategies on consumer behavior in Kano State, with consumer trust as a mediating factor. Guided by the Technology Acceptance Model, Trust-Based Consumer Decision-Making Theory, and Integrated Marketing Communications Theory, the research focused on three key strategies: social media marketing, email marketing, and influencer marketing. A cross-sectional design was adopted, and data from 392 active internet users were analyzed using Partial Least Squares–Structural Equation Modeling (PLS-SEM). The findings show that consumer trust does not significantly mediate the relationship between social media marketing and consumer behavior, indicating that entertainment and peer interactions largely drive responses on social platforms. In contrast, trust significantly mediates the effects of email and influencer marketing, highlighting the importance of credibility, personalization, and authenticity in shaping consumer decisions. The study concludes that while social media influences behavior directly, trust is critical for email and influencer-based strategies. Businesses in Kano State are advised to adopt transparent and value-driven email campaigns, partner with culturally aligned influencers, and enhance interactive social media engagement. The research contributes to localized digital marketing knowledge and offers practical guidance for SMEs and policymakers.
subject: Articles
  topic: section
subject: Digital marketing
  topic: keywords
subject: consumer behavior
  topic: keywords
subject: consumer trust
  topic: keywords
subject: Kano
  topic: keywords
creator: Musa Ibrahim Bashir
creator: Mahmood Baffa Bashir
creator: Yahaya Dauda Abubakar
rights: Copyright (c) 2026 FUDMA Journal of Business Management
date: 2025-12-30
publication date: 2025-12-30
starting page: 136
ending page: 150