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Item Entrepreneurship Development, Entrepreneurial Mindset, and Startup Intentions among National Youth Service Corps Participants in Southwest Nigeria(Lead City University, Ibadan, 2023-12) Folukemi Ruth JEGEDEA thriving youth population will accelerate economic prosperity, reduce social vices through active engagement, and create innovative products that appreciate citizens standard of living in a country. While this narrative may be true for youths in developed economy evidenced by low youth unemployment; however, this cannot be said of Nigeria’s youths with very high unemployment rate. Moreover, previous administrations' efforts to address this problem have been discouraging despite the introduction of a number of policies, reforms, and frameworks. The youth unemployment as remained troubling and one with many negative attendant consequences including rising cases of cybercrime, kidnapping, prostitution, and ritual killing. Mirco analysis of this issue suggest that perhaps, something fundamental is wrong with the proper conceptualization and development of a legitimate startup intentions and the contingent factors that drives startup intentions. Hence, this study on the strength of theory of planned behaviour, social cognitive theory and the contingency theory of fit addressed on the issue by assessing the effect of entrepreneurship development and entrepreneurial mindset on startup intentions among NYSC participants in Southwest Nigeria. Cross-sectional survey research design was adopted. The population was 11,159NYSC participants in Southwest, Nigeria. A sample size of 519 NYSC participants in Southwest, Nigeria was determined through Krejcie and Morgan formula and a purposive sampling technique was used to select the NYSC participants in Southwest, Nigeria. A validated questionnaire was used to collect data. The Cronbach’s alpha reliability coefficients for the constructsranged from 0.64 to 0.91. The response rates of 95.2% was achieved. Data were analysed using descriptive and inferential statistics. Findings revealed that entrepreneurship development and entrepreneurial mindset had positive and significant effect on startups intentions (Adj R2 =0.744, p=0.000, Q2 =0.305). Entrepreneurship development had positive and significant effect on startups intentions (Adj R 2 =0.719, p=0.000, Q2 =0.292).Business angel has a positive and significant moderating effect on the interaction between entrepreneurship development and startups (β =0.125; p< 0.025, Q2 =0.305).Entrepreneurial mindset had positive and significant effect on startups intentions (Adj R 2 =0.635, p=0.000, Q2 =0.254).Business angel significantly mediated the interaction between entrepreneurial mindset and startup intentions among NYSC participants in southwest Nigeria(β=0.190, t= 2.794, p= 0.005, Q2 =0.324; 0.265).This study concluded that entrepreneurship development, entrepreneurial mindset, and business angel are critical to the development startups intention among graduate of tertiary institutions participating in NYSC. The study recommended that more effort in required by management of tertiary education to ensure efficiency in entrepreneurship development activities, create an avenue that encourage entrepreneurial mindset while the administrator of NYSC should expose NYSC participant to business incubation opportunities especially during the three weeks orientation program. Likewise, graduate of tertiary institutions in Southwest needs to take advantage of the value relevance of business angel. Keywords: Business Angel, Entrepreneurship Development, Entrepreneurial Mindset, Startup Intention, NYSC participants. Word Count: 453Item Gender Perspectives to Violence, Bullying and Slavery on Employee Behaviour in the Hospitality and Tourism Industry in Lagos, Nigeria.(Lead City University, Ibadan, 2023-12) Fatmata Juliette FASHAKINThe persistence and pervasiveness of workplace violence, bullying and slavery in hospitality and tourism industry is becoming alarming. Men and women are disproportionately affected by these trio vices due to their working status, the type of work they do, and the conditions in the field they work in. This issue may also harm their safety, health, and well-being. Emotional, psychological, professional, and health-related effects can occur, resulting in costs worldwide, especially in low and middle-income countries. The aim of the study is to examine gender perspectives to violence, bullying and slavery in the hospitality and tourism industry in Lagos state, Nigeria. The study anchored on Social Cognitive Theory of Gender Development and Differentiation. In gathering data for this study, the researcher made use of survey research method. This study adopted a perception-based research design. Research design combined both the exploratory and conclusive research methods. Qualitative and quantitative research methods were used to cover all areas of the research. The study identified causes, perpetrators, effects and the coping strategies of the employees subjected to vices, particularly focusing on employees in the Lagos State hospitality and tourism industry. The research was conducted using a qualitative approach. Four hundred and twelve employees from Lagos State hospitality and tourism organizations completed the questionnaires and thirty-six employees participated in semi-structured interviews. Data were analysed using SPSS. The findings showed that Gender perspective of violence, bullying, and slavery has significant effect on the behaviour of employees in hospitality and tourism industry ( 2 = 39.700, P-value = 0.000). Also the occurrence of violence, bullying and slavery has significant effect on hospitality and tourism industry 2 = 21.729, P-value = 0.001. It was discovered that female employees in the hospitality industry experienced workplace violence more than male who rarely experience such. The research findings showed that the perpetrators of workplace violence, bullying and slavery in Lagos State hospitality and tourism workplaces are victim’s superiors, senior colleagues, co-workers and guests. Some of the perpetrators’ behaviours were verbal abuse, sexual harassment, unfair workload, false accusations; and such behaviours contributes to employees’ negative emotions and work performance. The consequences of violence, bullying and slavery in the hospitality and tourism industry include poor psychological health, depression, stress, anxiety, low levels of emotional wellbeing, low job satisfaction, low commitment, reduced work performance and intention to leave job. Additionally, findings showed that the employees coped with the situations by observing people’s mood and character, through perseverance and ability to observe pressure; by being calm in the situation and not responding disrespectfully; by avoiding unnecessary argument; and by discouraging any form of violence and slavery in a hospitality and tourism industry. The study concluded that violence, bullying and slavery is real and happening in the hospitality and tourism industry of Lagos State, Nigeria and must be curbed. Consequently, the study expands extant literature on gender perspective to hospitality industry. The study recommends that, organizations should develop and implement clear cut policies on preventing and dealing with these vices at work. Keywords: Bullying, Hospitality Industry, Perspectives, Violence, Slavery. Word Count: 500Item Multiple Taxations and Performance of Small and Medium Scale Enterprises in Southwest Nigeria(Lead City University, Ibadan, 2024-12) Bolaji Samuel FAKUNLEThe study examines the effect of multiple taxations on performance of SMEs in southwest Nigeria, the specific objective was to determine the extent to which Value Added Tax, Company Income Tax and Pay As You Earn Tax influences the performance of SMEs in Southwest, Nigeria. This study used the ex post facto research design, and the study population concentrated on SME’s within southwest, Nigeria who have their data with the Nigerian government from year 2018 to 2023, simple random sampling technique was also used such that all population elements are accorded a proportionate likelihood of being nominated within the sample. Panel Ordinary Least Square (OLS) regression analysis was applied using E-views 10, statistical package for the data analysis. The outcome of the first hypothesis shows a P-value of Value Added Tax to be 0.5462 (t= -0.611458) meaning that Value Added Tax has no statistically significant effect on performance of SME’s in Nigeria, Also The result from hypothesis two shows a significant value of Company Income Tax to be 0.0054 (t= -1.097030) meaning that the null hypothesis is rejected and can be confirmed that Company Income Tax have a statistically significant effect on Performance of SME’s in Nigeria. Hypothesis three also revealed a P- value of pay as you earn to be 0.0034 (t=11.27749) meaning that the null hypothesis is rejected and can be confirmed that pay as you earn have a statistically significant effect on performance of SMEs in Nigeria. The findings showed that multiple taxation is a key factor affecting the performance of SME’s. Data analysis showed a significant relationship which indicate that Company Income Tax is paramount to performance of SMEs in Nigeria. It is recommended that SMEs should understand current tax rates and stay updated with changes in legislation, develop a strategic tax plan that aligns with business goals, focusing on the timing of income and expenses to manage taxable profit Keywords: Pay As You Earn, Multiple Taxation, Company Income Tax, Value Added Tax, Taxation Word Count: 315Item Government Procurement System and Performance of Ministry of Health, Osun State(Lead City University, Ibadan, 2024-12) Elizabeth Oludayo AKINBODEThis study delves into the intricate dynamics between the government procurement system and the performance of the Ministry of Health in Osun State, Nigeria. Focusing on procurement policies, procedures, and practices within the Ministry, the study employs a mixed-method approach, combining qualitative analysis of procurement policies with quantitative data collected from 300 employees involved in procurement activities. Through purposive sampling and Yamane's formula, the sample size is determined, and a structured questionnaire is utilized for data collection. Descriptive statistics and inferential methods, including multiple regression analysis, are employed for analysis. The research aims to assess the existing procurement system, identify challenges hindering the Ministry's performance, and explore potential consequences on healthcare outcomes. Three hypotheses are formulated and tested. Hypothesis one revealed a moderate positive impact of the existing government procurement system, its policies, procedures, and regulations on the Ministry of Health's performance (R=0.401, R2=0.161, F(1,293)=56.214, p= 0.000). Hypothesis two revealed a moderate negative relationship between the challenges and inefficiencies within the government procurement system and the Ministry of Health's performance in Osun State (R=-0.483, R2=0.233, F(1,293)=89.029, p= 0.000). Hypothesis three revealed a small significant but positive relationship between procurement related issues and healthcare outcomes, including the quality of care provided and the Ministry of Health's performance in Osun State companies in Nigeria (R=0.240, R2=0.058, F(1,293)=17.942, p= 0.000). Overall, the findings underscore the necessity for reforms in the procurement system to enhance healthcare service delivery. The study concludes that a well- structured and efficient procurement system is crucial for supporting the healthcare sector. Recommendations include reforms, addressing challenges, monitoring procurement-related issues, and building the capacity of healthcare professionals and procurement officials to improve overall performance. Keywords: Government Procurement System, Ministry of Health, Procurement Policies, Procurement Procedures, Healthcare Service Delivery Word Count: 272Item Contextual Factors, Regulatory Support, and Performance of Insurance Industry Operators in Lagos State, Nigeria(Lead City University, Ibadan, 2024-12) Japhet O. DURUThe significance of the insurance industry is vital for the survival of numerous organizations, as it provides economic and social welfare through risk mitigation, essential for individuals, businesses, and governments. Notwithstanding the insurance industry's substantial role in Nigeria, its performance over time indicates that the sector is considerably distant from realizing its full potential in significantly contributing to the nation's economic recovery. This development examines certain contextual factors within the industry and assesses whether it receives sufficient regulatory support to enhance its contribution to Nigeria's gross domestic product, akin to its counterparts in the financial sector. Hence, this study examines the effect of contextual factors on the performance of insurance industry operators in Lagos State, Nigeria. A cross-sectional survey research design was adopted. The population was 420 heads of strategic units within each of the seventy 70 insurance industry operators in Lagos State, Nigeria. Total enumeration method was adopted given the small population of the unit of analysis for the study. A validated questionnaire was used to collect data. The Cronbach’s alpha reliability coefficients for the constructs ranged from 0.66 to 0.78. The response rate of 93% was achieved. Data were analyzed using descriptive and inferential statistics. Findings revealed that contextual factors had positive and significant effect on performance of insurance industry (R2= 0.336, F(1,389)= 19.558, p= 0.000). Contextual factors had positive and significant influence on client acquisition (Adj R2= 0.280, F(5,385)= 31.271, p= 0.000). Contextual factors had positive and significant effect on profitability (Adj R 2= 0.297, F(5,385)= 34.017, p= 0.000). Contextual factors had positive and significant effect on client satisfaction (Adj R2= 0.259, F(5,385)= 28.270, p= 0.000). Contextual factors had positive and significant influence loss development (Adj R 2= 0.192, F(5,385)= 19.558, p=0.000).Regulatory support had positive and significant moderating effect on the association between contextual factors and performance of insurance industry operators in Lagos State, Nigeria (ΔR2=0.285, ΔF= 51.870, P= 0.000). This study concluded that there was a statistically significant effect of contextual factors and regulatory support on performance of insurance industry operators Lagos State, Nigeria. The study recommended that management of the insurance industry operators in Lagos should renew their commitment to the dimension of contextual factors including customer education, product innovation, technology integration, crisis management preparedness, and social responsibility initiatives and take advantage of regulatory support through social capital with insurance industry regulators such that policies formulation and enforcement can favour them. Keywords: Contextual factors, Insurance industry, Management support, Performance Word Count: 395Item Job Demands, Job Resources and Academics’ Engagement in Selected Private Universities in Southwest Nigeria(Lead City University, Ibadan, 2024-12) Victoria ATUGHONUEmployee engagement is essential for the sustainability and competitive advantage of higher education institutions. However, academic staff engagement levels have declined globally, including in Nigeria, due to increasing job demands without a corresponding increase in job resources. This study investigates the impact of job demands, job resources, and academics engagement in selected private universities in Southwest Nigeria. Additionally, it explores how job resources, such as social support, technological support, training, and autonomy, moderate the relationship between job demands and academic engagement. The objectives of the study are to examine the effects of job demands on academic commitment, job satisfaction, and turnover intentions, and to assess the mediating role of job resources in these relationships. A descriptive research design guided by a positivist philosophy was employed, utilizing both quantitative and qualitative data collection methods, including a cross-sectional survey and key informant interviews. A sample of 333 academic staff from six purposively selected private universities was surveyed. Data were analyzed using SPSS, Structural Equation Modeling (SEM), and content analysis. The findings indicate that job demands significantly enhance academic commitment (R² = 0.552, p < 0.001) and job satisfaction (R² = 0.331, p < 0.001), while also contributing to turnover intentions (R² = 0.398, p = 0.004) when specific demands are considered. Moreover, job resources were found to significantly mediate the relationship between job demands and academic engagement (R² = 0.124, p = 0.018), highlighting the importance of support systems in mitigating the adverse effects of high job demands. The study concludes that effective management of job demands and the enhancement of job resources are critical for fostering a more engaged, satisfied, and committed teaching staff. To enhance academic engagement and reduce turnover intentions, it is recommended that university administrators improve job resources such as social support, training, and technological tools, and ensure balanced workloads for academic staff. Keywords: Employee Engagement, Sustainability, Competitive Advantage, Job Demands, Job Resources Word Count: 305Item Financial Statement Analysis and Investment Decision-Making in Nigerian Deposit Money Banks(Lead City University, Ibadan, 2024-12) Isiaka Olugbenga AROWOLOFinancial statement analysis is an important indicator of the capability of banks to expand growth through increased investment. Despite this, most existing studies have isolated the empirical relevance of different components of financial statements at the individual firm level. The study ascertains the determinants of investment decisions in Nigerian Deposit Money Banks; examines the effects of financial leverage on investment decisions in Nigerian Deposit Money Banks; assess the influence of liquidity ratio on investment decisions in Nigerian Deposit Money Banks; and determine the influence of gross margin on performance of Nigerian Deposit Money to examine the relevance of financial statement to investment decision of deposit money banks in Nigeria using capital structure theory. The study used secondary data of 13 deposit money banks over a period of 16 years (2005-2020) for a panel data model specified for the study. Statistical and econometric properties of the data were tested using descriptive statistics, Panel unit root tests for both homogenous and heterogenous unit roots while Hausman test was used to choose between Fixed effect and Random effect models. The specification test shows the appropriateness of the fixed effect model which was analysed through ordinary least square technique while the hypotheses of the study were also tested. The determinants of investment decision of deposit money banks are size (β = 4.52, P < 0.05), Liability (β = 4. 16, P < 0.05), equity (β = 5.65, P < 0.05), and customers’ deposit (β = 5.21, P < 0.05). The result of the hypotheses tests show that financial leverage of the banks is significantly (P < 0.005) related to investment decision of the banks while the results show that liquidity has no significant (p > 0.05) effect on investment decisions of the banks while the influence of gross margin was found to be significantly (P< 0.05) positive for investment decision of deposit money banks. The result leads to the conclusion that while none of the key ratios has significant influence on investment decision, a combination of them does. Banks should therefore combine these key ratios in addition to implementing advanced financial analytics tools and technologies while making investment decisions. Keywords: Financial statement, Investment Decisions, Deposit Money Banks Words: 350Item Environmental Factors, Managerial Skills and Performance of Small and Medium Enterprises (SMEs) in Manufacturing Sectors in Oyo State, Nigeria(Lead City University, Ibadan, 2024-12) Adesola Alaba OLADEJIBusiness environmental factors present opportunities and threats that every organization must find a means of coping with in order to achieve their stated objectives. It is therefore pertinent for business organizations to take cognizance of these environmental opportunities and threats irrespective of their goals and aspirations. Thus, managers must identify, analyze and respond appropriately to emerging environmental challenges because of their wide impact on the performance of the organization. This study therefore examined the influence of environmental factors, managerial skills on Small and Medium Enterprises (SMEs) performance in the manufacturing sectors in Oyo State, Nigeria. This study is underpinned by the contingency theory and resource based theory. A descriptive research design was adopted for this study. The population of the study consisted of 31,739 registered SMEs operating within Oyo State. For this study, sample size of 395 was calculated and obtained using Taro Yamane sample size formula (1967). Out of the 395 questionnaires administered to the selected SMEs’ owners/managers in the three senatorial districts in Oyo State, only 320 questionnaires were recovered fully filled, making the response rate to be 81%. The formulated research hypotheses were tested using multiple regression analysis through SPSS version 27.0. The findings revealed that environmental factors have significantly impacted profitability in the small and medium scale enterprises (SMEs) in Oyo State (R-Square = 0.720, F-statistic = 10.61); the environmental factors have a significant impact on innovation in the SMEs manufacturing sector in Oyo State (R-Square =0.625, F-statistic = 1.988); the environmental factors have significantly impacted sales revenue in the SMEs manufacturing sector in Oyo State (R-Square = 0.824, F-statistic = 1.926); the environmental factors have significantly influenced employee satisfaction in the SMEs manufacturing sector in Oyo State (R-Square = 0.520, F-statistic = 1.585); the managerial skills have significantly impacted SMEs performance in the manufacturing sector in Oyo State (R-Square = 0.78, F-statistic = 0.637The study concluded that SMEs performance in the manufacturing sector in Oyo State is significantly influenced by managerial skills and environmental factors. Based on the findings, it is recommended that Oyo State government should implement economic laws that control SMEs competitiveness, investigate the many taxes imposed on SMEs as well as try to control business operations. Key words: Business environmental factors, economic factors, political factors, technological factors, socio-economic factors managerial skills, SMEs performance Word Count: 363Item Strategy Implementation, Ambidextrous Marketing Capability and Performance of Deposit Money Banks in Nigeria(Lead City University, Ibadan, 2024-12) Adeola Ahbeeb ADEKUNLEThe banking sector plays a vital role in economic growth by functioning as a financial intermediary, facilitating transactions between surplus and deficit units. However, Nigerian deposit money banks (DMBs) face unique challenges such as rising non- performing loans, fraud, and macroeconomic instability. In this context, effective strategy implementation becomes crucial for ensuring firm performance. This study evaluates the impact of strategy implementation; encompassing strategic planning, management communication, organizational structure, work systems, and monitoring and evaluation on the performance of selected DMBs in Lagos State, Nigeria. The performance metrics include firm growth, operational efficiency, customer satisfaction, and business continuity. Furthermore, the study investigates the moderating effect of ambidextrous marketing capability on the relationship between strategy implementation and organizational performance. A cross-sectional survey design was adopted, utilizing data from 381 respondents across six publicly quoted DMBs in Lagos State. The study employed Partial Least Squares Structural Equation Modelling (PLS-SEM) to analyze the data, with an adjusted R² value of 0.438 for firm growth, 0.421 for operational efficiency, 0.502 for customer satisfaction, and 0.480 for business continuity. The results show that strategy implementation significantly influences these performance metrics, with monitoring and evaluation, work systems, management communication, and strategic planning being the key drivers. Additionally, ambidextrous marketing capability was found to positively moderate the relationship between strategy implementation and organizational performance (β = 0.087, t = 2.098, p = 0.038). The findings underscore the importance of aligning strategy implementation with organizational goals to enhance performance. Banks are encouraged to strengthen key dimensions of strategy implementation while leveraging ambidextrous marketing capabilities to remain competitive in a dynamic financial environment. The study concludes that strategy implementation, moderated by ambidextrous marketing capability, plays a critical role in sustaining the performance of DMBs in Lagos State, Nigeria. Keywords: Strategy Implementation, Ambidextrous Marketing Capability, Performance of Deposit Money Banks in Nigeria Word Count: 288Item Competitive Strategy, Customer Engagement and Performance of Selected Manufacturing Companies in Lagos State, Nigeria(Lead City University, Ibadan, 2024-12) Yetunde Khadijat LAWALThe need for manufacturing organization to actualize set objectives consistently is a sort after goal that required management concerted effort. The manufacturing organizations are experiencing difficulties given the harsh business environment in Nigeria and this is suggestive of their inability to deploy clear competitive strategies and engaged their customers. Hence, this study on the tenet of dynamic capabilities theory, and competence- based theory assessed the interaction between competitive strategy, customer engagement, and performance of selected manufacturing organizations in Lagos State, Nigeria. This study adopted a cross-sectional survey research design, and the population was 6,470 employees in the four selected manufacturing organizations in Lagos State. Sample of 422 respondents were computed using the Krejcie and Morgan formula. The study adopted a stratified-random sampling technique. A validated questionnaire was used to collect data. The Cronbach’s alpha reliability coefficients for the constructs ranged from 0.70 to 0.91. The response-rates of 89.1% was obtained. Data were analyzed using descriptive and inferential statistics. Findings revealed that product quality has positive and significant effect on market share (R 2= 0.582, F(1,374)= 520.040, p= 0.000). Market segmentation has positive and significant effect on profitability (R 2= 0.392, F(1,374)= 241.349, p= 0.000). Product differentiation has positive and significant effect on firm growth (R 2= 0.662, F(1,374)= 731.592, p= 0.000). Customer engagement have positive and significant moderating effect on the association between competitive strategy and performance of selected manufacturing companies in Lagos State, Nigeria (ΔR 2 =0.036, p<0.05).This study concluded that competitive strategy affects performance and that customer engagement plays a significant moderating role on the relationship between competitive strategy and performance of selected manufacturing organization in Lagos State. The study recommended that management of the selected manufacturing organizations in Lagos State, should re-assess their competitive strategy measures and reinvent customer engagement mechanism because in order to enhance high performance. Keywords: Competitive strategy, Customer engagement, Manufacturing organization, Performance Word Count: 295Item Microfinance Banks Operations and Performance of Small and Medium Enterprises (SMEs) in Ibadan, Oyo State(Lead City University, Ibadan, 2024-12) Victoria Nkoyeasua WILLIAMSThis study explores the impact of microfinance bank operations on the performance of small and medium enterprises (SMEs) in Ibadan, Oyo State, Nigeria, addressing critical areas such as financial performance, growth, and profitability. Focusing on four hypotheses, this research assesses the effects of loan repayment terms, loan accessibility, and interest rates on SME outcomes. A quantitative approach, utilizing multiple regression and correlation analyses, revealed key findings regarding these relationships. The first hypothesis demonstrated a moderate positive influence of microfinance operations on SME performance, with an R-value of 0.483 and R² of 0.233, indicating that 23.3% of performance variability is explained by loan-related factors. Loan accessibility emerged as the sole statistically significant predictor (p < 0.001), while repayment terms and interest rates did not significantly impact overall performance. In evaluating the second hypothesis, a significant positive relationship was found between loan repayment terms and SME financial performance, as shown by an R-value of 0.560 and R² of 0.313 (p = 0.005), indicating that favorable repayment conditions positively affect financial stability. The third hypothesis established a strong correlation between loan accessibility and SME growth, with a Pearson correlation coefficient of 0.598 (p <0.001), underscoring the importance of access to financing for business expansion. Finally, the fourth hypothesis revealed a limited effect of interest rates on profitability (R² = 0.247, p = 0.115), suggesting other factors may play a more decisive role in profitability outcomes. The study concludes that microfinance bank operations play a moderate but impactful role in enhancing the performance of SMEs in Ibadan, with loan accessibility emerging as a critical determinant of success. While favorable loan repayment terms positively influence financial performance, interest rates did not demonstrate a significant effect on profitability, indicating the potential importance of other factors in determining SME profitability. Keywords: Microfinance Bank Operations, Performance, Small and Medium Enterprises. Word Count: 294Item Employee Well-being, Organisational Culture and Employee Performance in Federal Road Safety Commission in Oyo State(Lead City University, Ibadan, 2024-12) Ezekiel Modebayo TAIWOThe Federal Road Safety Commission (FRSC) plays a critical role in ensuring road safety and enforcing traffic regulations in Nigeria. However, several challenges and complaints; These include inadequate compensation, lack of professional development, high stress levels, and insufficient support systems, all of which contribute to low morale. Poor leadership, corruption, ineffective communication, and lack of recognition further exacerbate organizational culture issues. This study examined the relationship between employee wellbeing, organizational culture and employee performance among FRSC workers in Ibadan, Oyo state. This study adopted a descriptive research design and the study population were FRSC employees in FRSC Eleyele Command, Ibadan, Oyo State. Total enumeration sampling method was used to recruit the participants in the study. Data was collected using a structured questionnaire, descriptive and inferential statistics was used to analyze collected data. Findings revealed a significant relationship between employee wellbeing, employee performance and organizational culture of FRSC workers in Ibadan, Oyo state. Specifically, the results showed that: Employee emotional well-being has a positive and significant influence on employee performance (β1= 0.793, R2=0.629, t-statistics=3.898>1.96, P-value =0.000 < 0.05 for Work Efficiency, β1= 0.829, R2=0.705, t-statistics=4.413>1.96, P-value =0.000 < 0.05 for Quality of Work). Employee psychological well-being has a positive and significant influence on employee performance (β1= 0.768, R2=0.591, t-statistics=5.972>1.96, P-value =0.050 < 0.05 for Work Efficiency, β1= 0.846, R2=0.716, t-statistics=4.849>1.96, P-value =0.006 < 0.05 for Quality of Work). Employee social well-being has a positive and significant influence on employee performance (β1= 0.552, R2=0.304, t-statistics=4.638>1.96, P-value =0.000 < 0.05 for Work Efficiency, β1= 0.594, R2=0.353, t-statistics=4.633>1.96, P-value =0.000 < 0.05 for Quality of Work); and organizational culture positively and significantly moderate the relationship between employee well-being and performance (β1= 0.137, R2=0.531, t-statistics = 3.728 >1.96, P-value =0.027 < 0.05). Based on this findings, it is recommended that the emotional, psychological, and social well-being of FRSC workers should be prioritized so as to enhance their performance at work. Keywords: Employee Wellbeing, Organizational Culture, Employee Performance, Work Efficiency Word Count: 297Item High-Performance Work System, Information Security Competence, and Innovation Performance of Selected Deposit Money Banks in Lagos State(Lead City University, Ibadan, 2024-12) Temitope STEPHENThe banks have introduced innovative technological services to enhance customers' banking experience through the introduction of the automated teller machine, online banking, point on-sale machine, mobile banking, virtual assistants, and personal financial management tools. However, despite these improvements to service innovations, there are still a lot of dissatisfied customers. At times, fraud is been perpetrated on their account given the new technology. This development queries High-Performance Work System (HPWS) and Information Security Competencies (ISC) of DMBs in Nigeria. Hence, this study examined the interaction of HPWS, ISC, and innovation performance of DMBs in Lagos State. This study adopted a cross-sectional survey research design. The population was 12,732 bank employees in Lagos State. Sample of 446 was computed using Krejcie and Morgan formula(1970). The study adopted a stratified random sampling technique. A validated questionnaire was used to collect data. The Cronbach’s alpha reliability coefficients for the constructs ranged from 0.692 to 0.735. The response-rates of 87.7% was obtained. Data were analyzed using descriptive and inferential statistics. HPWS has a significant effect on the product innovation (Adj R 2 = 0.348, p=0.000, Q2 =0.152). HPWS has a significant effect on the market innovation (Adj R 2 = 0.27.9, p=0.000, Q2 =0.162). HPWS has a significant effect on the market innovation (Adj R 2 = 0.207, p=0.000, Q2 =0.115). ISC had no significant moderating effect on the interaction between HPWS and innovation performance of DMBs in Lagos State (ꞵ = 0.010, p>0.05). This study concluded that HPWS affects DMBs innovation performance and that information security also played a significant moderating role on the HPWS-Innovation performance linkage. The study recommended that bank management should review and commit more resource to authentic leadership and talent optimization activities given their inconsistent contribution to their performance. They should also assess of existing ISC and address issues that enhance their innovation performance. Keywords: High-performance work system, Information security competencies, Innovation performance, Banking Industry Word Count: 299Item Risks factor management and occupational health of staff in hospitality industry in Lagos State, Nigeria(Lead City University, Ibadan, 2024-12) Taiwo SHONUBIThe rate at which accidents are recorded in the hospitality industry due to unprofessionalism of most employers towards employees’ well-being in the hospitality industry in Nigeria has drawn the attention of researchers. The aim of this study is to establish the effect of risks factor management on occupational health of staff in hospitality industry in Lagos state, Nigeria. To achieve this objective, cross sectional research design using quantitative approach was employed. The study’s target population for this study constitutes 1,589 staff of 20 top hotels that are also into event management in Lagos state. The study used the Taro Yamane formula in determining the sample size. A sample size of 320 was used as the sample for the study. The study employed both descriptive and inferential tools for data analysis. Correlation and Hierarchical Regression Method was used to test the hypotheses at 0.05 or 5% level of significance. Major findings of the research reveal that accident on the job and malfunctioning of tools have significant impact on the health and safety of staff (above 50.5% impact) and security and safe travels have significant impact on the health and safety of staff (equally above 50% impact). The study concluded that risk management and occupational risk are predictors of health and safety of staff in hotels and event planning industries. Arisen from the major findings of this study, the study hereby recommended that: hotels and event planning companies should put all necessary measures in place to ensure that inherent risks in event planning are identified and prompt response measures must be put in place to arrest such identified risk; and risk that are identified with accident on the job and malfunctioning of tools must be assessed in order to ensure that such risks are calculated and such risk are prevented from occurrence. Keywords: Risks, Risk Management, Occupational Health and Safety, Employees, Hospitality Industry. Word count: 300Item 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: 503