Articles

11

Research Article

Development needs and intervention programme among resettled communities in Taraba state: A correlational analysis

Angyu Daniel Awudu^*

This study examines the correlation between the basic development needs of resettled internally displaced communities and the Fadama-III-AF-II intervention programme in Taraba State, which has faced multiple patterns of humanitarian crises due to Boko Haram insurgency and ethno-religious conflicts. Reports from 2015 to 2017 indicate that Taraba State had 63,272 IDPs resulting from conflicts betwee...

Jun, 2025 pp. 32-42

12

Research Article

Working capital management and financial performance of listed cement companies in Nigeria

Usman Sabo^*, Garba Yakubu

The article examines the effect of working capital management on the financial performance of Nigeria's listed cement companies. The study's population consists of all listed cement companies in Nigeria, with two companies chosen as the sample. The data was analyzed using ordinary least squares regression (OLS) and correlation. The study's findings show that the inventory turnover period (ITP) has...

Jun, 2025 pp. 34-42

13

Research Article

Artificial Intelligence Literacy and Employability of Accounting Education Graduates in Gombe State: A Conceptual Review

Maryam Dahiru1, Saidu Modibbo, Rukaiya Mansur and Amina Bello^*

The contemporary labour market has undergone unprecedented transformation due to the emergence and rapid advancement of Artificial Intelligence (AI), digital technologies, and automation systems. The accounting profession, once dominated by manual bookkeeping and traditional financial procedures, is increasingly becoming technology-driven through the integration of intelligent accounting software,...

Jul, 2026 pp. 38 - 45

14

Research Article

Healthcare services and infant mortality in internally displaced persons’ camps in Benue State, Nigeria

Terkaa Benedict Iornyagh^*, Evelyn Member Nyajoh

This paper, therefore, examines the utilization of infant healthcare services available in relation to infant mortality in the Internally Displaced Persons (IDP) camps in Benue State of Nigeria. The Health Belief Model guided the study; hence, a cross-sectional survey method was adopted, and data were sourced from 400 respondents across 10 IDP camps using a structured questionnaire. A multistage s...

Jun, 2025 pp. 43-49

15

Research Article

Health risks and displacement experiences of children in Agan toll gate IDP camp, Makurdi, Benue State, Nigeria.

Joyce Rumun Akpenpuun^*

Abstract The issue of internally displaced persons (IDPs) is one of the most pressing humanitarian crises globally. Displacement often forces individuals, including children, to live in IDP camps, significantly impacting their health. This study examined the displacement and health of children at the Agan Toll Gate IDP camp in Makurdi, Benue State. It specifically investigated the living condition...

Jun, 2025 pp. 43-51

16

Research Article

Entrepreneurial Intention and Islamic Financial Literacy in the Age of Digital Economy: A Conceptual Perspective Using the Theory of Planned Behaviour

Fatima Dahiru1, Maryam Dahiru2, Abdullahi Ibrahim1^*

The digital economy has transformed entrepreneurial activities, financial systems, and business management practices globally. As financial technologies and online business platforms expand, entrepreneurs are required to possess not only digital competencies but also sound financial literacy grounded in ethical principles. Within societies, Islamic financial literacy plays a critical role in guidi...

Jul, 2026 pp. 46 - 57

17

Research Article

Shopping mall ambience and customer preference: A study of shopping malls in federal capital territory Abuja, Nigeria

Eze Ikechukwu Bernard^*

This research examined the effects of shopping mall ambience on customers choice of shopping malls in the Federal Capital Territory (FCT) Abuja. The study specifically investigated how parking space, product display, and location affect customers choice or preference for one shopping mall over another in terms of patronage motive, repeat purchase, and referral. A survey design method was adopted f...

Jun, 2025 pp. 50-59

18

Research Article

Audit committee and financial reporting timeliness: fresh insight from dynamic models in Nigerian Listed Firms

Ishaq Ahmed Mohammed^*, Halima Sadiya Mohammed

This paper explores shareholder representatives' effect on the audit committee, financial report timeliness, and how institutional ownership moderates this relationship. The paper uses a dynamic panel model using the Generalised Method of Moment (GMM) to control for potential endogeneity. The results indicate that shareholders on the audit committee significantly reduce financial reporting timelin...

Jun, 2025 pp. 52-70

19

Research Article

Bridging the gap: Analyzing trends and regional disparities in climate finance across Africa

Micah Ezekiel Elton Mike^*, Saidu Ibrahim Halidu, Omole Peter, Bello Sabo Sanusi

This study explores the trends, financial instruments, sectoral allocations, and sources of climate finance in Africa, focusing on the years 2019 to 2022. The analysis reveals a significant increase in climate finance, growing from USD 796.9 billion in 2019/2020 to USD 1.18 trillion in 2021/2022, marking a 48% growth. Energy systems received the largest share of funding, followed by agriculture, w...

Jun, 2025 pp. 60-68

20

Research Article

Institutionalization of gender mainstreaming in Nasarawa state institute for vocational and technical education: A survey of evidence

Agwadu, Damian Kunza^*, Onyegbulem, Emeka Valentine, Akwayi Ishaku

A glance at most institutions and organizations in Nigeria shows imbalance in the area of gender. Most policies in most organizations are not gender sensitive. This study examines the institutionalization of gender mainstreaming in Nasarawa State Institute of Vocational and Technical Education as a means of achieving sustainable development in Nasarawa State and Nigeria. The study adopted survey r...

Jun, 2025 pp. 69-77