Articles

Browse our published research articles

37 articles
31
Research Article

Board attributes, financial literacy and tax avoidance of listed deposit money banks in Nigeria

Danlami Tiino*, EL-Maude Jibreel Gambo, Maryam Isyaku Muhammad

This study examines the moderating effect of board financial literacy on the relationship between board attributes and tax avoidance practice of listed deposit money banks in Nigeria for the period of 10 years (2014 to 2023). Secondary data was sourced from the annual reports of all the thirteen (13) deposit money banks in Nigeria. The study employed the panel data methodology for analysis. The...

Jun, 2025 pp. 162-175
32
Research Article

Performance of small and medium enterprises (SMES) and entrepreneurial optimism in Jigawa state

Baffa Sulaiman*

This study paper examines the performance of small and medium enterprises (SMES) and entrepreneurial optimism in Jigawa state. The study used survey data from a simple random sample of 375 respondents which includes SME owners and managers in Jigawa state. The findings indicate that optimism plays a crucial role in enhancing SME performance by fostering resilience, adaptability, and a stron...

Jun, 2025 pp. 169-178
33
Research Article

Examining the impact of social entrepreneurship on sustainable community development in South West Nigeria

Mukhtar Mayowa Aliu*, Emmanuel O. Oni, Abdulwaheed Dauda, Chetubo. K. Dauda

Sustainable community development (SCD) is an innovative paradigm of development that aims to establish communities characterized by economic viability, social inclusivity, and environmental stewardship. This study examined the social entrepreneurship impact on sustainable community development in South West Nigeria using survey Research method. The study gathered data from 507 respondents...

Jun, 2025 pp. 179-190
34
Research Article

Impact of information and communication technology on traffic management in Kaduna metropolis, Kaduna State

Ibrahim Ayinla Akorede*

This study used control analysis for research design to focus on the impact of Information Communication Technology on Traffic Management in Kaduna metropolis. Primary data was collected from respondents in the study area through well-structured questionnaires and personal interviews. 100 questionnaires were distributed, and the collected data were analysed using descriptive statistics. The ...

Jun, 2025 pp. 191-201
35
Research Article

Impact of information technology on Nigerian seaports operational performance

Dere G.*, Ojekunle J. A., Sanni L.M.

The study examines how IT adoption affects the operational efficiency of seaports in Nigeria, focusing on its potential role in making up the hitherto inefficiency and competitiveness gap in global terms. The study uses questionnaire as a tool for primary data collection, 367 valid respondents were used for the analysis. By applying a quantitative analysis through structural equation modelin...

Jun, 2025 pp. 202-215
36
Research Article

Voters apathy and democracy in Nigeria: perspectives on 2019 and 2023 presidential elections in Kaduna State

Munir Abubakar Mohammed*, Bashir Ibrahim, Gali Abdullahi

Democracy is widely regarded today as one of the most universally accepted forms of government. It is often equated with, or seen as synonymous with, good governance that fosters socio-economic and political development. As a political system, it provides a framework through which public policies are formulated by a political class that remains open to both recruitment and exit, while mainta...

Jun, 2025 pp. 216-225
37
Research Article

Digital accounting and economics simulations in business education: Preparing future professionals for data-driven economies

Abubakar Mahmud Tukur*, Seyoji Ahmed, Abdullahi Bello

In today’s data-driven economy, business education must evolve to prepare students for complex financial environments shaped by digital technologies. This conceptual paper explores the integration of digital accounting tools and economic simulations in business education as a pathway to equipping future professionals with essential analytical, technological, and decision-making skills. Groun...

Jun, 2025 pp. 226-236