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Item Risk Management, Internal Control Systems and Performance of Selected Deposit Money Banks in Lagos State, Nigeria(Lead City University, Ibadan, 2024-12) Lukman Oluremi, OYEBISIThe study assessed the risk management and internal control systems in the Nigerian banking industry; determined the variables that influences risk management and internal control systems in the selected deposit money banks, appraises the variables that influence the banks performance, and identified the risk exposed to in their operations. This was with a view to add to existing body of knowledge and further studies. The study relied mainly on primary data. A self-administered questionnaire was used to gather relevant data from respondents across the selected banks in Lagos. The questionnaire was used in collecting information about variables of risk management and internal control systems. A sample of 122 respondents was selected from the total population using a simple random sampling technique. The data collected were then analysed using multiple regression techniques using SPSS. It was discovered from the study that risk monitoring and risk management policy are important variables in ensuring effective risk management and internal control systems in the Nigerian banking space. By the result obtained from the multiple regression analysis, it was observed that there is a positive and direct relationship between Risk Management and Internal Control system and eventual performance of selected banks (coefficient of 0.351). Risk management policy gave positive (coefficient of 0.643) results when measured against RMIC that exist within the organization and it proves to be efficient by a low margin. Other factors such as organization objectives, control activities and overall objectives also contribute to effective risk management and internal control systems in the banking industry. The study concluded that risk management and internal control systems variables have significant effect on the performance and operations of Nigerian bank. The major findings of the researcher shows how the combination of the two independent variables(risk management and internal control system) have influenced bank performance in Nigeria. This is a major contribution to the body of knowledge different to the focus of previous researchers who have only dealt with each of the independent variables as a factor for bank performance in Nigeria Key words: Risk, Risk Management, Internal control, variables, bank performance and deposit money banks Word Counts: 325Item Leadership Styles, Corporate Culture and Performance of Fast-Moving Consumer Goods Manufacturing Companies in South West Nigeria(Lead City University, Ibadan, 2024-12) John Kolawole ONIThe fast-moving consumer goods manufacturing industry in Nigeria is a pivotal driver of economic growth. However, its recent performance with respect to profitability, return on investment, product quality, and customer satisfaction has been a daunting task given the challenges associated with Nigeria’s harsh business environment. The roles of leadership and corporate culture remains critical in addressing performance challenges within the fast- moving consumer goods in South west Nigeria. On the strength of assumptions of Contingency theory, this study investigated the effect of leadership styles (humanistic and non-humanistic) with the moderating influence of corporate culture on firm performance in the selected firms. This study adopted a descriptive research design. The population of the study comprised two thousand, four hundred and six (2406) employees of selected firms. The Taro Yamane sample size formula was utilized to arrive at a sample size of 446 employees. The study adopted stratified random sampling technique to select employees in the selected affirms. A validated questionnaire was utilised. Data collected were analysed using multiple and hierarchical regression. Findings revealed that humanistic Leadership styles have significant effect on profitability of the selected firms (Adj R 2= 0.063, F(2,414)= 15.027, p= 0.000); non-humanistic Leadership styles have significant effect on return on investment of the selected firms (Adj R 2= -0.584, F(2,414)= 293.193, p= 0.000); non-humanistic Leadership styles have significant effect on product quality enhancement in the selected firms (Adj R 2= 0.139, F(2,414)= 30.280, p= 0.000); humanistic Leadership styles have no significant effect on customer satisfaction of selected firms (Adj R 2= 0.009, F(2,414)= 2.854, p= 0.059) and corporate culture have a significant and positive moderating effect on the relationship between leadership styles and firm performance of the selected firms. (ΔR 2= 0.013, ΔF = 16.035, P= 0.000). This study concluded that leadership styles (humanistic and non-humanistic) had a statistically significant effect on firm performance of the selected firms. Given the significant influence of leadership styles and corporate culture on firm performance in the selected firms. It is recommended that firms should prioritize the alignment of leadership approaches with their unique cultural context to enhance overall firm performance. Keywords: Corporate Culture, Fast-moving Consumer Goods Firms, Firm Performance, Leadership Styles Word Count: 343Item Client Size and Audit Report Lag of Selected Deposit Money Banks in Nigeria(Lead City University, Ibadan, 2024-12) Oluranti,Grace OLUBUSOYEThis research examines how Client Size influences Audit Report Lag in selected Nigerian Money Deposit Banks, aiming to improve understanding of audit efficiency and timeliness in financial reporting within the banking sector. Prompt financial reports are crucial for stakeholder decision-making and market efficiency, while delays known as Audit Report Lagcan impact market value, investor confidence, and regulatory compliance. Using a quantitative approach, the study analyzed secondary data from annual reports of four commercial banks over 21 years (2001-2021). The study population is some selected Deposit money banks, which are used as the case study. Currently, there are twenty two commercial banks in Nigeria. Out of which some selected banks are used as case study, which is about 18% of the population It focused on whether client size, measured by indicators like total assets and turnover, affects the time between fiscal year-end and audit report issuance. The analysis, conducted through multiple regression, assessed the effects of client size, board size, audit committee effectiveness, and auditor type on Audit Report Lag. Results indicated that larger clients generally have shorter Audit Report Lags, suggesting that larger entities push for quicker audit completions to meet investor and regulatory demands. This research adds to the literature on audit practices in emerging markets. Keywords: Audit report lag, Client size, audit committee. Word count: 298Item Technology and Tax Administration in Oyo State Internal Revenue Service(Lead City University, Ibadan, 2024-12) Olayemi Saheed OGUNBODEThis study examines the impact of technology on tax administration effectiveness within the Oyo State Internal Revenue Service (OIRS). The study addresses the challenges posed by traditional manual tax systems, which have historically led to inefficiencies, tax evasion, and revenue losses. Employing a mixed-methods approach, the research integrates both quantitative and qualitative methodologies. Data were collected through structured questionnaires distributed to key stakeholders, including taxpayers and tax officials, supplemented by in-depth interviews to capture nuanced perspectives. The study utilized a descriptive research design, targeting a stratified sample of taxpayers and administrative staff in Ibadan, Oyo State, ensuring representation across various demographic groups. Data analysis involved statistical tools such as regression analysis to examine the relationships between technological applications—like e-tax filing, online tax payments, and electronic tax verification—and tax administration outcomes, including compliance rates, revenue generation, and administrative efficiency. Findings revealed that technological interventions significantly improve tax compliance and administrative transparency while reducing operational inefficiencies and opportunities for corruption. Specifically, the e-tax payment system was identified as a critical driver for timely revenue collection, while online tax registration enhanced taxpayer engagement and ease of compliance. However, the study identified several limitations. First, the scope was geographically limited to Ibadan, which may affect the generalizability of the findings across other regions of Oyo State or Nigeria. Second, challenges in accessing comprehensive data due to privacy concerns and bureaucratic barriers limited the robustness of some analyses. Lastly, the reliance on self reported data from respondents introduced potential biases, including social desirability bias. The research concludes that adopting robust technology frameworks can transform tax administration in Oyo State, enhancing revenue mobilization and taxpayer satisfaction. It recommends expanded investment in digital infrastructure, stakeholder training, and policy reforms to sustain these gains. Future studies should explore comparative analyses across states and incorporate longitudinal data to assess the long-term impact of technology on tax systems. Keywords: Tax Administration, Technology Adoption, E-Tax System, Revenue Generation, Compliance Efficiency, Oyo State Word count: 307Item Social Media Technologies, Organisation Cultural Intelligence, New Product Development-Speed and Performance of Energy-Drink Companies in Nigeria(Lead City University, Ibadan, 2024-12) Segun Anthony OLATOYANThe global performance of energy-drink brands showed that the industry experienced growth valued at $98.8billion in 2023. However, the performance of energy-drink brand in Nigeria experienced decline which is suggestive of challenges associate with Organisation Cultural Intelligence (OCI), Social Media Technologies (SMT), and New Product Development Speed (NPDS). Hence, this study assessed the interaction of SMT, OCI, NPDS and performance of Energy-drink brands in Nigeria. A cross-sectional survey research design was adopted. The population was 144 heads of strategic units in 9 energy- drink brands in Nigeria. Total enumeration method was adopted given the small study population. A validated questionnaire was used to collect data. The Cronbach’s alpha reliability coefficients for the constructs ranged from 0.733 to 0.917. The response rate of 90.3% was achieved. Data were analysed using descriptive and inferential statistics. Findings revealed that SMT had positive and significant effect on OCI (Adj.R2 =0.271, p=0.000, Q2 =0.167). Absorptive Capability (AC) had a positive and significant mediate the interaction between SMT and OCI (β= 0.211, t=3.464, p=0.000). OCI had positive and significant effect on NPDS (Adj. R2= 0.625, p=0.000, Q2 =0.366). Social capital (SC) had positive and significant moderating effect on the interaction between OCI and NPDS (β =0.109; p< 0.050, Q2=0.346). NPDS had positive and significant effect on performance (R2= 0.582, p=0.000, Q2=0.368). AC had positive and significant effect on performance of Energy-drink companies in Nigeria (Adj.R2=0.556, p=0.000, Q2 = 0.355). This study concluded that there was a statistically significant effect of SMT, OCI, NPDS on performance of Energy-drink companies in Nigeria. Further analysis revealed that AC and SC are significant intervening variables given their roles as a mediator and moderator respectively. Management of the energy-drink brands in Nigeria should renew their commitment to these internal-external contingences and take advantage of revenue generation potential of Absorptive Capabilities and Social Capital. Keywords: Absorptive capacity, New product development-speed, Organisation cultural intelligence, Social capital, Social media technologies, Energy drink companies. Word Count: 305Item Financial Accounting Information and Corporate Decision Making In Construction Firms in South-West Nigeria(Lead City University, Ibadan, 2024-12) Olalere Sunday DOSUMUThis Thesis was directed towards Financial Accounting Information preparation and decision in construction firms in south west Nigeria. Since there is reliance on Financial Accounting Information when making decision, therefore financial scandals, fraud and manipulation of accounting figures influenced by poor working condition, lack of incentives to workers need to be address to make Financial Accounting Information reliable. Financial accounting information also provides a tool for financial department to enhance organizational effectiveness especially in the area of decision making. The study examined the relationship that exist between financial accounting information and decision making and also help to examine how the financial accounting information can satisfy the needs of the users. Specifically the study also help to examine how the financial accounting information and decision making can help to control irregularities and manipulation of the accounting figures in financial statement. This Study will be of great significance to the investors/shareholder, stakeholders such as students Researchers Scholars, Financial Institutions, federal government of Nigeria and other publics. Financial accounting is a critical component of the operation of any business including construction firm in south west Nigeria where the construction firm plays a key role in economic development, understanding the financial aspects of these firms is also essential for effective decision making. Financial accounting provides meaningful information to investor and also an essential framework for assessing financial performance Financial Accounting Information is necessary to understand the financial position of the firms and also useful as a guide in decision making. Financial Accounting Information also provides an essential framework for assessing financial performance and making informed decision. Accurate financial accounting information or record help the construction firms to manage costs track profitability and also secure financing for project. The construction firm being a project driven business requires a robust financial accounting practice to manage cash flow handle large capital, expenditure and to mitigate risks related to project delays. The purpose of this research was to study the effect of financial accounting information in decision making in construction firms in southwest, Nigeria. The researcher used survey research design to study Financial Accounting Information with the decision making in construction firm in southwest, Nigeria. For the purpose of this study the estimated population is 9500 being registered construction firms in six states in southwest, Nigeria while Slovin’s Formular was adopted to determine the sample size with the total sample size of 384 respondents. Also data for the study was collected through questionnaire. The study reveals that there is a positive impact on Financial Accounting Information in decision making in construction firms. The study concluded that Financial Accounting Information is a basis and guide when making decision and it could be used to control irregularities and mismanagement in construction firms. The study therefore recommends that modern equipment, professionals and conducive working environment should be in place to facilitate timely and accurate Financial Accounting Information for users. Also recommendation was made to construction firms to use financial and project accounting package software. This should be provided enhance better performance in financial department Keywords: Financial Accounting Information, Decision Making, Construction Firms. Word count: 503Item Project Management Practices and Business Sustainability in Ibadan, Oyo State(2024-12) Yetunde Bose LASEBIKANThis study delves into the intricate relationship between project management practices and business sustainability in Ibadan, Oyo State. Across five comprehensive chapters, the research explores the dynamic interplay of project management, sustainability, and the business environment, underscoring their interconnections and influence on organizational success and resilience within the Nigerian context. The literature review extensively examines project management practices, business sustainability, and the business environment, encompassing customer satisfaction, earned value management, and economic factors. Grounded in System Theory, the study conceptualizes business organizations as interconnected systems that interact with their environment, highlighting mutual dependencies among individuals, departments, and external factors. Utilizing a cross-sectional survey research design, the study involves a population of 427 staff from Fagna Consultants Limited and Supreme Management Consultants Limited in Ibadan, with a sample size of 269 determined through Yamane's formula and employing stratified and random sampling techniques. A validated structured questionnaire ensures confidentiality and assesses project management practices and business sustainability. Data analysis employs descriptive and inferential statistics, featuring multinomial logit analysis. Findings revealed that project management practices positively and significantly impact business sustainability in Ibadan, Oyo State (R 2=0.2259, p-value = 0.026). Findings also revealed that there is no significant relationship between specific project management practices and the level of business sustainability achieved in organisation within Ibadan, Oyo State (R 2= -0.0314, p=value = 0.465). The study concludes that organisations in Ibadan, Oyo State should prioritize strategies to enhance project management practices for long-term business sustainability. Recommendations for organizations in Ibadan encompass strategic interventions, skill development, and collaboration with local authorities to address project management practices. The positive correlation between the business environment and sustainability informs practical recommendations tailored to the unique challenges faced by Nigerian businesses. Keywords: Project Management, Project Management practices, Business Sustainability Word Count: 288Item Risk and Claims Management as Determinants of Profitability of Listed Nigerian Insurance Companies(Lead City University, Ibadan, 2024-12) Olasupo Solomon FALANAThe study assessed Risk and Claims Management as determinants of Profitability of Listed Nigerian Insurance Companies. Specifically, the objectives of the study investigated the relationship between Underwriting Profit and Profitability; determined the influence of Reinsurance Cost on the Profitability; examined the relationship between Net Claim and Profitability; investigated the effect of Net Premium Growth on Profitability; and examined the effect of Claim Ratio on Profitability of the listed Nigerian Insurance Companies. However, data were collected across the twenty-three (23) listed or quoted insurance companies operating on the floor of Nigeria Exchange Group (NGX) as of 2022 as specified on her official website. Thirteen (13) of the insurers were randomly selected from the population on the basis of old and new generation insurance companies prior to 2006 recapitalization. Several theories were used but the work leveraged on risk management theory which emphasized that an organization makes cost-effective use of risk management by developing and then embedding an approach comprised of well-defined risk management practices. But criticized by some weaknesses such as: no direct relation between risky and profit; the reward for uncertainty; neglects other factors. According to the profit, the reward for risk avoidance is minimizing risk rather than taking risks. With the use of this business ability, an insurer increases profit by lowering risk. This theory further stated that there is a direct relationship between risk and profit. However, there is no guarantee that a higher risk will result in a higher profit. and low-risk businesses can make a lot of money, while high-risk businesses can lose a lot of money. It is not profitable to bear all risk type; but unpredictable or uninsurable risks. This theory held that profit is influenced by risk. However, profit is influenced by a variety of other factors such as government policy, entrepreneur ability, and so on. If an entrepreneur does not have a monopoly on the production and supply of a commodity, he can earn an excessive profit by charging high prices. Further, the data were collected for the period of 2012 – 2021 from the Nigeria Insurance Association Digest, while the researcher employed longitudinal research design on the panel data to establish sequence of events between risk, claim and profitability of selected insurance companies. The findings showed that underwriting profit, reinsurance cost, net claim, premium growth and claim ratio have significant effects on Return on Assets (ROA) and Return on Capital Employed or profitability of listed insurance companies. The study therefore concludes that insurance companies should put in place sound under unit practice, reinsurance practice, with proper claims management; increases the proportion of profitability which in turn increases financial performance of insurance companies. The study also recommended that claims and underwriting managers should collaborate for sound practices at policy formation stage in order to create a satisfied customer and avoid payment of fraudulent claims. A satisfied customer during claims payment is an investment on the policyholders which will in turn bring increased patronage and consequent positive effect on the profitability of insurance companies Keywords: Risk Management, Claim Management, Net Claim, Net Premium, Reinsurance, Premium Growth Word Count: 500Item Traditional Conflict Resolution Techniques, Organisational Justice and Employee Engagement in Selected Manufacturing Companies in Southwest Nigeria(Lead City University, Ibadan, 2024-12) Ebunoluwa Ibu-Anu AINATraditional Conflict Resolution Techniques refer to culturally rooted, restorative approaches used to resolve conflicts in a way that emphasizes mutual understanding and cooperation rather than punitive measures. This study addresses the widespread issue of employee disengagement, where workers lose the initial enthusiasm, morale, and energy they once had upon joining the workforce. This phenomenon presents a significant challenge for manufacturing companies, who face difficulties in retaining talent and maintaining strong employer-employee relationships. Conflict between employers and employees often arises, which further strains workplace relations and contributes to reduced employee engagement and morale. To investigate these issues, this study examines how integrating traditional conflict resolution techniques with principles of organizational justice impacts employee engagement in manufacturing firms. The theoretical foundation of this study is based on a combination of theories that address motivation, conflict, and fairness within organizations, including Hertzberg’s Two-Factor Theory, Alderfer’s ERG Theory, Kahn’s Theory of Engagement, as well as Conflict and Organisational Justice Theories. Using a survey research design, data were collected through structured questionnaires distributed to a sample population of 462 employees from a total workforce of 3,137 across three manufacturing firms representing diverse industrial sectors in southwest Nigeria. The sample size was calculated using the Taro Yamane formula (1967). Out of the distributed questionnaires, 405 were returned and deemed usable, achieving a high response rate of 87.66%. Descriptive and regression analyses were employed to assess the relationship between traditional conflict resolution methods and organisational justice, as well as their combined impact on employee engagement. The findings indicate a strong, positive, and statistically significant relationship between traditional conflict resolution techniques and organisational justice within the surveyed manufacturing firms (R = .865, p = 0.000). The results suggest that the integration of traditional conflict resolution methods such as mediation, restitution, compensation, and cross-examination support a harmonious work environment conducive to enhancing employee engagement. Further analysis revealed that organisational justice itself, when implemented as a central policy, has a robust positive and statistically significant effect on employee engagement (R = .703, p = 0.000). This supports the view that organisational justice, particularly when it incorporates fairness and equity, is critical in promoting a positive workplace climate and boosting employee morale. In conclusion, the study finds that traditional conflict resolution techniques, combined with a focus on organisational justice, foster more positive attitudes among employees, improve workplace harmony, and enhance engagement. When manufacturing companies prioritize organisational justice and adopt proactive traditional conflict resolution techniques, they create an environment that supports open communication and equitable treatment, which are crucial for reducing conflict escalation and promoting a culture of mutual respect and engagement. Based on these findings, it is recommended that organisations incorporate traditional conflict resolution techniques favouring mechanisms such as customary mediation and compensation over formal litigation. Additionally, managers should be trained to detect and address conflicts before they escalate. Finally, organisations are encouraged to uphold policies of fairness and equity, ensuring that organisational justice remains a priority in policy-making and daily operations to foster long-term engagement and retention of their workforce. Keywords: Manufacturing Company, Employee engagement, Conflict, Conflict resolution techniques, Organisational justice, Peace Word Count: 500Item Corporate Taxes and Financial Performance of Quoted Manufacturing Companies in Nigeria(Lead City University, Ibadan, 2024-12) Charles Ogwime IDOGUNThe study examined the impact of corporate taxes and financial performance of quoted manufacturing companies in Nigeria. The study adopted a longitudinal research design, with a population of one hundred and eighty (180) companies during the period 2017 to 2021. The data analysis method was the panel estimation technique. The panel technique was the most appropriate because it took into consideration the heterogeneity issues in a cross-section study. The result revealed that company income taxes appeared to have a negative impact (0.001) which was statistically significant (p=0.025) at 5% level, education taxes appeared to have a negative impact (0.001) though not significant at 5% (p=0.383) while value added taxes appeared to have a positive impact (0.002) and it was statistically significant at 10% (p=0.097). Company income and education taxes being negatively signed seemed to conform to apriori and theoretical expectations. Considering the change in profit by 22.7% as a result of company income, education and value-added taxes, the study concluded that other drivers of corporate financial performance such as firm age, leverage, and size etc. should be explored. The study recommended that companies should employ the services of tax experts to aid them in tax planning in order to reduce the net tax payment so as to increase their financial performance. Keywords: Corporate, Tax, Financial, Performance, Education Tax, Company Income Tax, Manufacturing Word Count: 210Item Celebrity Endorsement and Consumer Buying Behaviour of Sanitary Pads among Female Undergraduate Students in Lead City University, Ibadan, Oyo State(Lead City University, Ibadan, 2024-12) Blessing Elozino AVURAGiven the competitive nature of today’s business environment, understanding consumer buying behaviour is crucial in determining market trend. However, consumer buying behaviour can be affected by several factors including celebrity endorsement. Celebrity endorsement often triggers heightened demand for products, thereby increasing its popularity and sales volume. This study examines the effect of celebrity endorsement on consumer buying behaviour of sanitary pad among female undergraduate students of Lead City University, Ibadan, Oyo State. The study adopted a descriptive research design and the population of this study focused on all female undergraduate students of Lead City University, Ibadan, Oyo State, Nigeria. Multi-stage sampling procedure was used to ascertain the sample for the analysis. Descriptive and Inferential Statistics was used to analyze the collected data. The findings revealed that celebrity expertise, personality, attractiveness, and credibility significantly influence consumer buying behavior of sanitary pads among female undergraduate students of Lead City University, Ibadan, Oyo State. Specifically, the results showed that: Celebrity expertise has a significant influence on consumer buying behavior (β1= 0.749, R2=0.638, t-statistics=16.539>1.96, P-value =0.000 < 0.05); Celebrity personality has a significant effect on consumer buying behavior (β2= 0.522, R2=0.581, t-statistics=14.842>1.96, P-value =0.000 < 0.05); Celebrity attractiveness has a significant influence on consumer buying behavior (β3= 0.815, R2=0.745, t-statistics=16.639>1.96, P-value =0.000 < 0.05); and Celebrity credibility has a significant influence on consumer buying behavior (β4= 0.737, R2=0.845, T-statistics=7.832>1.96, P-value =0.000 < 0.05). Based on these findings, it was recommended among others that brands producing sanitary pads should carefully select celebrities who have relevant expertise in the field of feminine hygiene or women's health. Keywords: Celebrity endorsement, Consumer buying behaviour, & Sanitary Pads Word Count: 276Item Entrepreneurial Financing and Performance of Small and Medium Enterprises (SMEs) in Southwest Nigeria(Lead City University, Ibadan, 2024-12) Idris Ajiborisha Oluwaseyi ASHAMUThis study examines the relationship between various types of entrepreneurial financing and the performance of small and medium-sized enterprises (SMEs) in Southwest Nigeria. Utilizing a survey research design, data were collected from 393 participants through structured questionnaires. Analytical methods included frequency counts, inferential statistics, and multiple regression analyses. Findings reveal significant relationships between specific financing sources and SME performance. Personal savings show a strong positive relationship with SME performance (r(1/391) = 0.910, p < .05), indicating that entrepreneurs relying on personal funds tend to experience higher business performance. Similarly, loans also exhibit a significant positive correlation with SME performance (r(1/391) = .673, p < .05), suggesting that access to borrowed funds is beneficial for business growth. Inherited wealth has a moderate but significant relationship with SME performance (r(1/391) = .180, p < .05), indicating that background financial assets can contribute to business success. The study further indicates that ploughed-back profits (r(1/391) = .159, p < .05) and hire purchase arrangements (r(1/391) = .364, p < .05) also play significant roles in enhancing SME performance. Additionally, the location of SMEs emerged as a significant determinant of their success, with a positive correlation between strategic location and business performance (r(1/391) = .515, p < .05). This finding suggests that businesses in advantageous locations benefit from increased customer traffic, access to resources, and improved market reach. The study concludes that entrepreneurial financing is crucial for the productivity of SMEs, with financial decisions significantly impacting overall business success. It recommends that SME owners consider location a strategic factor for growth. Moreover, it calls on government and local authorities to improve infrastructure and support services in rural areas to create a more balanced economic environment, enabling SMEs in these regions to thrive and contribute to regional development. Keywords: Entrepreneurship, Finance, Performance, Small and Medium Enterprises. Word Count: 292Item Digital Marketing and Consumer Purchase Intention Among Generation Z In University of Port Harcourt, Rivers State(Lead City University, Ibadan, 2024-12) Ann MATTHEWOrganisations tend to position their products and services based on their generations, that is, based on people born within the same span of years who share similar experience. Generation Z also known as Gen Z forms the largest age cohort and their buying power is considered to be influential. Despite their characteristics, captivating them is somewhat challenging due to their inclination to express themselves through their shopping behavior and choices. This study aim to examine the relationship between digital marketing and consumer purchase intention among Gen Z in University of Port Harcourt, Rivers State with focus on Jumia NIgeria. The study employed a explanatory design targeting students University of Port Harcourt, Rivers State , with sample sizes of 339 determined using Taro Yamane formula. Data were collected using a structured questionnaire and analyzed with regression to test hypotheses. The findings indicated that social media marketing has a positive and statistical significant influence on consumer purchase intention (t = 3.323, p = 0.001), video marketing has a negative and significant influence on consumer purchase intention (t = 5.074, p = 0.000), email marketing has a no significant influence on consumer purchase intention (t = 0.089, p = 0.391). Furthermore, digital marketing has a significant influence on consumer purchase intention (t = 8.808, p = 0.000). It is therefore recommended that Jumia should continue to develop high-quality, visually appealing, and relevant content that resonates with the Gen Z. They use of data analytics to identify student preferences and create personalized advertisements that cater to their specific needs. Keywords: Consumer Purchase Intention, Digital Marketing, Email Marketing, Social Media Marketing, Video Marketing WordCount: 250Item Forensic Accounting Techniques and Fraud Detection in Public Polytechnics in Oyo State, Nigeria(Lead City University, Ibadan, 2024-12) Amina Alokeke ALLIThe study empirically examined the Impact of Forensic Accounting Techniques and Fraud Detection in Public Polytechnics in Oyo State in Nigeria. With the specific objectives to; determine the effect of data mining in fraud detection, investigate the effect of the use of ratio analysis in Fraud Detection, to evaluate the influence of Beneish model in fraud detection in Public Polytechnics in Oyo State, Nigeria. The study theoretically anchored on Fraud Triangle Theory, Fraud Diamond Theory and Fraud Pentagon Theory. Survey research design was adopted for this study and the population of the study comprised of 50 staff of the bursary unit of each of the four (4) public polytechnics in Oyo state which were selected using purposive sampling technique while qualitative method of data collection which was in the form of a well- structured closed ended questionnaire was used. This study adopted simple percentage as method of data analysis and T – test statistics was used to test the hypothesis. Findings revealed that the knowledge of forensic accounting has not been introduced in the accounting for funds being generated in the Oyo state education section and the analysis shows a positive relationship between forensic audit and fraud detection and prevention in these citadels of learning. This study recommends that Public Polytechnics in Oyo State should introduce the application of sophisticated forensic auditing in the fight against fraud, embezzlement, misappropriation and forgeries in the system, Institution managements in Oyo state should step up their forensic accounting practices in order to detect and prevent fraud by making forensic auditing of financial records a regular and routine activity and the investigative legal system should be strengthened to be able to effectively handle forensic accounting and fraud cases. Keywords: Bursary; Data mining, Financial Reporting; Forensic Accounting; Fraud Detection; Public Tertiary Institution. Word Count: 282Item Business Continuity Management Factors, Eco-Efficiency and Financial Sustainability of Sugar Manufacturers in Lagos State, Nigeria(Lead City University, Ibadan, 2024-12) Tunde Joshua AKINSANYAThe financial sustainability of sugar industry in Nigeria has experienced a significant decline evidenced by poor profitability, weak resource diversification, and weak firm growth which is suggestive of challenges associated with business continuity management factors and eco- efficiency. Hence, using dynamic capability, and contingency theories, this study assessed the interaction of Business Continuity Management Factors (BCMFs), eco-efficiency and financial sustainability of sugar manufacturers in Nigeria. A cross-sectional survey research design was adopted. The population was 919 staff of selected sugar manufacturing companies in Lagos State, Nigeria. Sample size of 326 staff was determined through the Raosoft sample size calculator for a finite population, and a stratified random sampling technique was used to select the staff at the three management levels within the selected sugar companies. A validated questionnaire was used to collect data. Data were analysed using descriptive and inferential statistics. Findings revealed that BCMFs had a positive and significant effect on financial sustainability of sugar manufacturers in Nigeria (R 2 = 0.452, (1,277)= 228.570, p= 0.000). Strategy unfolding had positive and significant effect on financial sustainability of sugar manufacturers in Nigeria (R 2 = 0.231, F(1,277)= 83.049, p= 0.000). Response strategy had positive and significant effect on financial sustainability of sugar manufacturers in Nigeria (R 2 = 0.380, F(1,277)= 170.060, p= 0.000). Crisis management leadership had positive and significant effect on financial sustainability of sugar manufacturers in Nigeria (R 2 = 0.278, F(1,277)= 106.784, p= 0.000). Business resilience had positive and significant effect on financial sustainability of sugar manufacturers in Nigeria (R 2 = 0.397, F(1,277)= 182.247, p= 0.000). Eco-efficiency has a positive and significant moderating effect on the interactions between BCMFs and financial sustainability of sugar manufacturers in Nigeria (ΔR 2= 0.010, ΔF = 7.230, P= 0.008). This study concluded that there was a statistically significant effect of BCMFs and eco-efficiency factors to enhance financial sustainability of sugar manufacturers in Nigeria. The study recommended that BCMFs with emphasis on strategy unfolding and crisis management leadership orientation need to be revisited by the management so that the BCMFs can enhance robust financial sustainability and ensure the adoption of environmentally friendly eco- efficiency strategies. Keywords :Business continuity management factors, Eco-efficiency, Financial sustainability, Sugar Industry Word Count: 342Item Liquidity Management and the Financial Performance of Deposit Money Banks in Nigeria(Lead City University, Ibadan, 2024-12) Damilola Maryam AKINBIYINigerian DMBs struggle to maintain stability and growth. A major challenge is effective liquidity management, which is crucial for improved performance. This study examines the impact of liquidity management on the financial performance of Deposit Money Banks (DMBs) in Nigeria. Utilizing an ex-post facto design, the research analyzed 10 years of annual reports from eight listed DMBs with international authorization licenses, yielding 80 observations. Multiple regression analysis was conducted using the OLS approach via E-VIEW software. Key findings reveal that Cash Flow Coverage (CFC) significantly negatively impacts Net Interest Margin (NIM) (R² = 0.74863, p < 0.05) but has insignificant effects on Earnings Per Share (EPS) (R² = 0.122659, p > 0.05) and Bank Efficiency (BE) (R² = 0.309693, p < 0.05). Capital Adequacy Ratio (CAR) significantly positively influences EPS (R² = 0.210055, p < 0.05) and BE (R² = 0.065635, p < 0.05) but has an insignificant positive effect on NIM (R² = 0.718218, p < 0.05). Loan-to-Asset Ratio (LAR) significantly positively affects EPS (R² = 0.056559, p < 0.05) but has insignificant positive effects on NIM (R² = 0.720110, p < 0.05) and BE (R² = 0.306720, p < 0.05). Loan-to-Deposit Ratio (LDR) significantly positively impacts BE (R² = 0.344147, p < 0.05) but has insignificant effects on NIM (R² = 0.716810, p < 0.05) and EPS (R² = 0.000565, p > 0.05). The study concludes that effective liquidity management is crucial for DMBs' financial performance. This emphasize the interconnectedness of liquidity metrics (CFC, CAR, LAR, LDR) in influencing financial performance. Each metric plays a distinct role, affecting NIM, EPS, and BE. This underscores the need for a profound liquidity management approach that considers the interplay between these factors. Recommendations include optimizing cash flow coverage, maintaining higher capital adequacy ratios, responsible loan portfolio management, and balancing loan-to-deposit ratios for improved operational efficiency and profitability. Keywords: Liquidity Management, Financial Performance, Cash Flow Coverage, Capital Adequacy Ratio (CAR), Loan-to-Asset Ratio (LAR) Loan-to-Deposit Ratio (LDR) Word Count: 300Item Social Entrepreneurial Traits and Performance of Women in SMEs, Ibadan, Oyo State, Nigeria(Lead City University, Ibadan, 2024-12) Omotayo Zainab AFOLAYANWomen-owned businesses often face challenges of accessing markets due to limited access to business networks and the prevalence of gender stereotypes that portray women as incapable of running successful businesses. In light of this, the relationship between social entrepreneurial traits and the performance of women-owned SMEs in Nigeria was examined. Specifically the effect of entrepreneurial innovativeness on performance (profitability) of SMEs run by Women in Ibadan, Oyo State; the role of entrepreneurial risk-taking abilities on performance (profitability) of SMEs run by Women in Ibadan, Oyo State; the effect of entrepreneurial innovativeness on performance (customer satisfaction) of SMEs owned by Women in Ibadan, Oyo State; the effect of networking on performance (customer satisfaction) of SMEs run by Women in Ibadan, Oyo State were all determined. A descriptive cross-sectional research design was employed to evaluate the relationship between the variables. The study employed frequency percentage inferential statistics to analyse the instrument of the study. This study reviewed that there was positive significant relationship between entrepreneurial risk-taking and revenue of SMEs run by Women in Oyo State (r = 0.341, n= 297, p <.05). A positive significant relationship between entrepreneurial networking and customers’ satisfaction of SMEs run by Women in Oyo State (r = 0.346, n= 297, p <.05) was revealed; furthermore, a positive significant relationship between social networking and customers’ satisfaction of SMEs run by Women in Oyo State (r = 0.233, n= 297, p <.05). The study identifies challenges faced by women entrepreneurs, including limited technology use, insufficient skills development, cautious risk-taking, poor customer service, and lack of collaboration. These issues lead to business failures, declining profitability, and reduced customer retention. Entrepreneurs often avoid high-risk ventures without conducting proper assessments. The study recommends adopting technology, enhancing skills through seminars, training employees in customer management, encouraging risk assessment, and fostering partnerships. Key Words: Entrepreneurial, Innovativeness Profitability, SMEs, Women Entrepreneur, Risk taking Social networking, Customers’ Satisfaction Word Count: 299Item Organizational Change Management Practices, Management Support and Employee Work Performance in Selected Polytechnics, Southwest, Nigeria(Lead City University, Ibadan, 2024-12) Michael Oluseye AFOLABIThe polytechnic system recognizes the crucial role of employees in achieving the overall goal and quality of polytechnic education. However, without adequate employee work performance, polytechnics can rarely deliver on their mandates of producing resourceful graduates. The challenge of employee performance has become a significant concern among stakeholders in the Polytechnics in Nigeria and warrants a significant change in management practices and management support in addressing the employee work performance in the Polytechnics in Southwest Nigeria. Hence, on the strength of the ADKAR theory and contingency theory, this study assessed the interaction of organizational change management practices, management support and performance of polytechnics in Southwest Nigeria. A descriptive survey research design was adopted. The population was 8,606 employees of selected polytechnics in Southwest, Nigeria and a sample size of 480 determined by Cochran formula with stratified random sampling technique used to select the staff at the different management strata within the selected polytechnics in Southwest, Nigeria. A validated questionnaire was adapted to collect data. The Cronbach’s alpha reliability coefficients for the constructs ranged from 0.72 to 0.80. The response rate of 97.1% was achieved. Data were analyzed using descriptive and inferential statistics. Findings revealed that organizational change management practices had positive and significant effect on employee work performance (R 2= 0.587, F(1,434)= 617.064, p= 0.000). Organizational culture had positive and significant effect on work efficiency of employees (R 2= 0.352, F(1,434)= 235.354, p= 0.000). Leadership had positive and significant effect on creativity of employees (R 2= 0.269, F(1,434)= 159.601, p= 0.000). management communication had positive and significant effect on commitment of employees (R 2= 0.279, F(1,434)= 168.000, p= 0.000).Additional, training and development had positive and significant effect on work quality of employees (R 2= 0.369, F(1,434)= 254.278, p= 0.000). Management support had positive and significant moderating effect on the association between organizational change management practices and employee work performance of selected polytechnics in Southwest, Nigeria (ΔR 2= 0.004, ΔF = 3.906, P= 0.000). This study concluded that organizational change management practices and management support are critical to the attainment of higher employee work performance in selected study institutions in Southwest Nigeria. However, study recommends that management should embrace a re-examination of change activities including organizational culture, management communication, leadership; and training and development. Likewise, management should offer significant support to the change activities by been the promoters of the change and offering employees all the supports, financial and non-financial, that will result in positive work-related outcomes. Keywords: Change Management, Employee Creativity, Employee Performance, Leadership, Management Support, Organization Culture, Work Efficiency. Word Count: 400Item Strategic Agility, Cultural Intelligence, and Sustainability of Medium-sized Enterprises in Ogun State, Nigeria(Lead City University, Ibadan, 2024-12) Adewunmi Ebenezer ADEKUNLEThis research examines the impact of strategic agility and cultural intelligence on the sustainability of medium-sized enterprises (MEs) in Ogun State, Nigeria. This study utilises Dynamic Capabilities Theory as a theoretical framework to address a critical gap in understanding the interaction of these components in promoting long-term sustainability. Although prior research has investigated strategic agility and sustainability separately, limited studies have analysed the synergistic effect of strategic agility and cultural intelligence on sustainability in MEs, especially in Nigeria. This research addresses this gap by offering insights into the interplay between agility and cultural adaptability in attaining sustainable outcomes in a growing economy. A descriptive study design was employed, focusing on a population of 1,868 medium-sized enterprises within the three senatorial districts of Ogun State, as documented by SMEDAN in 2021. A sample of 122 enterprises was obtained by stratified sampling, guaranteeing a representative cross-section while accommodating resource constraints. Data were collected utilising a standardised questionnaire, which had a Cronbach’s alpha of 0.81, indicating robust internal consistency and reliability. Hierarchical multiple regression analysis was utilised to investigate the effects of distinct dimensions of strategic agility - Resource Fluidity, Strategic Sensitivity, Innovation Culture, Collaboration and Networking, and Employee Empowerment - alongside the moderating influence of cultural intelligence on sustainability. Critical findings showed that strategic agility improves sustainability. Resources Fluidity positively affected Environmental Sustainability, as shown by an unstandardised coefficient (B) of 0.344 and a standardised coefficient (Beta) of 0.244 (t = 2.807, p = 0.006). Adaptable resource allocation helps enterprises meet environmental demands, emphasising the importance of dynamic resource management in turbulent markets. Strategic Sensitivity had no statistically significant effect at 0.061 (Beta = 0.046, t = 0.384, p = 0.702). Reactivity to external stimuli may improve strategic alignment but not sustainability. Innovation Culture, while important for agility, had no significant impact on sustainability (Beta = -0.12, t = - 0.969, p = 0.334). Collaboration and Networking emerged as a crucial fator for sustainability, exhibiting a notable effect with a value of 0.608 (Beta = 0.478, t = 4.065, p < 0.001). Partnership and networks are essential for facilitating knowledge exchange, enhancing resource accessibility, and promoting collaborative problem-solving, thereby advancing sustainability objectives. Employee empowerment significantly influences sustainability, as demonstrated by a coefficient of 0.307 (Beta = 0.25, t = 2.613, p = 0.01). This indicates that promoting employee ownership and engagement enhances their contributions to sustainable outcomes. The examination of cultural intelligence as a moderating variable revealed a negligible and statistically insignificant effect on the relationship between strategic agility and sustainability. The interaction terms between cultural intelligence and elements of strategic agility were not significant, suggesting that while cultural intelligence may aid adaptability, it is not essential for fostering sustainability in this context. Business leaders in Ogun State should prioritise the enhancement of critical aspects of strategic agility to improve sustainability outcomes, rather than depending on cultural intelligence as the primary moderating factor. Keywords: Strategic Agility, Cultural Intelligence, and Sustainability Word Count: 480Item Financial Inclusion and Performance of Micro, Small and Medium Enterprises in Nigeria(Lead City University, Ibadan, 2024-12) Moyosore Akingbade ADEWUMIThese study explores the intricate relationship between financial inclusion and the performance of Micro, Small and Medium Enterprises, delving into the multifaceted dynamics that underpin this connection. These study analysed three models, each measured the effect of financial inclusion on Micro, Small and Medium Enterprises performance in Nigeria. In measuring the performance of Micro, Small and Medium Enterprises in Nigeria, this study makes use of loans and advances, number of microfinance banks, and digital banking measured by internet banking, POS and ATM usage to the performance of Micro, Small and Medium Enterprises in Nigeria. From the interpretation of data collected and findings of this study, the following can be summed up as the major empirical findings of this study: loans and deposits has statistically significant relationship with performance of MSME’s in Nigeria (Adj R2 = 0. 930). Number of microfinance bank branches significantly influences performance of MSME’s in Nigeria. (Adj R2 = 0. 70). Digital banking significantly influences performance of MSME’s in Nigeria. (Adj R2 = 0. 95). The impact of financial inclusion on MSMEs is profound. Access to credit allows these enterprises to invest in operations, technology, and market expansion, thereby enhancing their productivity and competitiveness. Savings mechanisms provide a financial cushion, enabling Micro, Small and Medium Enterprises to navigate economic uncertainties and invest in long-term sustainability. This study concluded that the independent variables has statically significant relationship with MSMEs operations and performance in Nigeria and the study recommended that actions need to be taken by the Government to stabilize the rate of inflation because when inflation is left unchecked it can lead to disruption in cash flows and operations. Federal Government of Nigeria through the central bank should consider to increase the number of microfinance institutions branches in the areas that need further development in the formal sector. Keywords: Financial Inclusion, MSMEs, Nigeria, Performance Word Count: 300