Volume 1 (2025)

1

Research Article

Environmental degradation, renewable energy consumption, fossil fuels, urbanization, and economic growth: Assessing the validity of EKC in Nigeria

Sunday Aduragbemi Akinjobi^*, Umar Ahmadu Isa

This study empirically investigates the linkage among renewable energy consumption, fossil fuels, and urbanization and CO2 emissions in Nigeria using Autoregressive Distributed Lags (ARDL) model ranging from 1990 to 2023. The Bounds Test shows that there exists a long run equilibrium relationship among the variables as the F-statistic value is greater than the upper bound critical values at...

Jun, 2026 pp. 156-168

2

Research Article

Effects of jigsaw-iv on students’ attitude towards maintenance/ repairs of electrical equipment at colleges of education in Kano Nigeria

Hassan Yunusa Jamilu^*, Habibat Lawal, Udu Sunday Uchenna

The study examined the effects of Jigsaw-IV on students’ attitude towards maintenance and repairs of electrical equipment at colleges of education in Kano-Nigeria. One research question and hypothesis guided the study. The population for the study was sixty-two (62) students, consisting all NCE III Electrical/Electronic Technology Education students at colleges of education in Kano-Nigeria. ...

Jun, 2025 pp. 106-113

3

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) ...

Jun, 2025 pp. 34-42

4

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 multis...

Jun, 2025 pp. 43-49

5

Research Article

Human resource analytics and employee outcomes: challenges for human resource managers at De united foods industries limited (DUFIL)

Abiodun Lateef^*, Animashaun, Foluso Ilesanmi Jayeoba, Mariam Enitan Lawrence

Despite the growth and adoption of human resource (HR) analytics, it remains unknown whether HR analytics can impact employee outcomes. As such, this study aims to address this important issue by examining the impact of Human Resource Analytics (HRA) on employee job satisfaction, engagement and performance at De United Foods Industries Limited (DUFIL) among others. Using data collected from 135...

Jun, 2025 pp. 24-33

6

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

7

Research Article

Assessing the long-term economic benefits of improved pension communication strategies in northwest Nigeria

Oyekanmi Dele Jerry^*, Ashim Babatunde Sogunro, Godson Chukwunwike Mesike

This study investigates the long-term economic benefits of improved pension communication strategies in Northwest Nigeria. Using a cross-sectional survey design, data were collected from 500 respondents, including individuals in the formal and informal sectors and pension administrators across Jigawa, Kaduna, Kano, Katsina, Kebbi, Sokoto, and Zamfara states. Stratified and random sampling te...

Jun, 2025 pp. 98-105

8

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 agricult...

Jun, 2025 pp. 60-68

9

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

10

Research Article

Navigating digital accounting techniques to improve the financial reporting quality of small and medium-sized enterprises in Nigeria

Olaoye, Ayoola Azeez^*, Adegoke. Jonathan Funminiyi, Adebisi, Ebenezer Alaba

This study examined at how digital accounting techniques improves the financial reporting quality of small and medium-sized enterprises (SMEs) in Nigeria. Structured questionnaires were used to gather primary data from 2,100 digital accountants and computer expert using a quantitative approach. The association between digital accounting and the quality of financial reporting was assessed usi...

Jun, 2025 pp. 135-145

11

Research Article

Learning readiness of students and its influence on digital library usage in tertiary institutions in Oyo State, Nigeria

Adeyanju Adekunle Samuel^*, Adeyanjy Ibukun Olanike

This study investigates the learning readiness of tertiary institution students in Oyo State, Nigeria, and its influence on digital library usage. It explores the cognitive, emotional, and behavioural preparedness of students necessary for learning and how they influence engagement with digital library resources. Three research objectives were outlined for this study. Multi-stage sampling te...

Jun, 2025 pp. 126-134

12

Research Article

An empirical study to estimate volatility of Indian stock market during pre and post covid times

Sapana Shaw^*

In the present study, researchers tried to measure the volatility of Indian stock exchange before and after COVID- outbreak and also to compare the volatility pattern in both groups. To conduct the study, the researchers has collected 30 months daily closing price of NIFTY 50 prior to the COVID outbreak [From 9th September 2017- 9th march 2020] and 30 months after outbreak [From 10th march 202...

Jun, 2025 pp. 1-10

13

Research Article

Credit risk management and share value of listed deposit money banks in Nigeria

Usman Sabo^*, Musa Muhammad Bello, Garba Yakubu

The paper examines the effect of credit risk management on share value of listed deposit money banks in Nigeria. The population of the study is made up of all listed deposit money banks with international authorization which are the sample of the study. The multivariate regression and correlation matrix have been used in analyzing the data collected. The findings of the study reveal that nonper...

Jun, 2025 pp. 11-23

14

Research Article

Factors affecting intention to adopt e-business in small and medium enterprises (SMES) in Bauchi metropolis, Nigeria: Moderating role of information security

Olaoye, Ayoola Azeez^*, Adegoke. Jonathan Funminiyi, Adebisi, Ebenezer Alaba

This study examined at how digital accounting techniques improves the financial reporting quality of small and medium-sized enterprises (SMEs) in Nigeria. Structured questionnaires were used to gather primary data from 2,100 digital accountants and computer experts using a quantitative approach. The association between digital accounting and the quality of financial reporting was assessed us...

Jun, 2025 pp. 1-10

15

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

16

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

17

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

18

Research Article

Network systematic analysis of hydrocarbon extraction and refinement efficiency: A data-driven paradigm for optimizing financial and operational dynamics

Abdulgaffar Muhammad^*, Nana Aishah Abdurrazzaaq, Sukana Danjuma Tusha, Eneche Friday Sunday, Maryam Isyaku, Muhammad Kabir Lawal

This study presents a comprehensive network analysis of oil production terminals and liquid types in 2024, examining production trends, correlations, disruptions, and predictive modeling. The analysis categorizes terminals based on crude oil and condensate output, highlighting key production hubs such as IMA, AGBAMI, AKPO, and ANAMBRA BASIN. Monthly production trends reveal an uneven distrib...

Jun, 2025 pp. 114-125

19

Research Article

Corporate social responsibility practices and financial performance outcomes of listed agricultural manufacturing companies in Nigeria

Nathan Henriatta Jummai^*

This research explores the influence of corporate social responsibility (CSR) on the financial outcomes of publicly traded agricultural manufacturing companies in Nigeria, aiming to analyze the correlation between CSR initiatives and economic performance through secondary data analysis. A purposive simple sampling method was employed to determine the sample size, focusing on five companies o...

Jun, 2025 pp. 89-97

20

Research Article

Impact of exchange rate and political stability on stock market performance in Nigeria

Soma Kenneth Williams^*, Ibrahim Kabir Adedeji, Muhammad Kabir Lawal

This study investigates the impact of exchange rate fluctuations and political stability on stock market performance in Nigeria, a critical aspect for policymakers and investors in the context of the country's economic landscape. Utilizing a comprehensive dataset from 1994 to 2023, the research employs an ex-post facto design to analyze historical data and identify correlations among key var...

Jun, 2025 pp. 78-88

21

Research Article

Generational cohorts as key drivers of technology adoption in the tech industry

Olushola E, Omoniyi^*, Silas Ndace, Fatima Kolo, Comfort Bolaji Adeniyi

Technology adoption in the tech industry is often examined through the lens of generational differences, with younger cohorts perceived as more technologically inclined than older ones. However, this study investigates the extent to which generational cohorts influence technology adoption and explores the moderating effect of adaptability on this relationship. Using Structural Equation Model...

Jun, 2025 pp. 11-21

22

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

23

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

24

Research Article

Assessment of tricycles as a commercial passenger transport means in Kaduna metropolis

Osogu Nweji Ebe Collins^*, Ibrahim Ayinla Akorede, Tochi Clement Nwachukwu

The primary aim of this study is to investigate the factors that contribute to the general acceptance of the tricycle as a means of transportation among the public in the economic context of a developing nation like Nigeria. Well structured interviews and questionnaires were administered to users and consumers of tricycle services, focusing on major routes in the Kaduna metropolis. A total of...

Jun, 2025 pp. 146-155

25

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 time...

Jun, 2025 pp. 52-70

26

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 condi...

Jun, 2025 pp. 43-51

27

Research Article

Can mining drive development? Examining the impact of mineral exploration in Plateau State, Nigeria

John Baling Fom^*

Extractive industry activities in Nigeria is seen with expectations as a catalyst for development. This is against the evident mineral endowments, with historical records of the maximized benefits of mineral exploration and the economic gains that is attached to various mineral resources that are in huge commercial deposits. However, mining or non-oil mineral exploration has economic gains a...

Jun, 2025 pp. 22-31

28

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 su...

Jun, 2025 pp. 69-77

29

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 ado...

Jun, 2025 pp. 50-59

30

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 conflict...

Jun, 2025 pp. 32-42

31

Research Article

Analyses of the impact of external debt on economic growth in Nigeria (1981–2023)

Umar Ahmadu Isa^*, Sunday Aduragbemi Akinjobi

This study examines the influence of external debt on Nigeria’s economic growth. Data were sources were the Central Bank of Nigeria's Statistical Bulletin and World Bank. The exogenous variables utilized were the exchange rate, external debt stock, and debt service, whereas the endogenous variable was the real gross domestic product (RGDP). The study covers the period from 1981 to 2023, prelimi...

Mar, 2025 pp. 149-161

32

Research Article

Availability and adequacy of educational technology facilities for effective micro teaching practicum in teacher training institutions in Enugu State Nigeria

Etesike Celine Nwadi^*

The study was undertaken to ascertain the status of availability and adequacy of educational technology facilities in teacher training institutions in Enugu State, Nigeria. The study adopted a quantitative approach and specifically used descriptive survey research design. The population for the study consisted of all the 1, 850 teaching staff in the two government owned teacher training institu...

Mar, 2025 pp. 139-148

33

Research Article

Impact of commercial bank credit on agricultural output in Nigeria

Amina Sanusi^*, Mike Duru, A.A Alexander, Jude Ikubor

This study looks at the impact of commercial bank credit on Nigerian agricultural output between 1981 and 2022. Data was obtained from Central Bank of Nigeria's statistical bulletin (2023), and analyzed using the bound test of cointegration and the Nonlinear Autoregressive Distributed Lag (NARDL) model. The results from the bound test confirm a long-run equilibrium relationship between the exam...

Mar, 2025 pp. 127-138

34

Research Article

Impact of capital structure on financial performance of listed consumer goods firms in Nigeria

Obafunso, Rahmon Agboola^*, Saifullahi Abdullahi Mazadu

The main objective of the study is to investigate the impact of capital structure on the financial performance of listed consumer goods firms in Nigeria. The study adopted Expost-facto research design and extracted data from secondary source. A quantitative approach was employed for data analysis to analyze data sourced and drawing a sample of 12 using a stratified sampling technique through f...

Mar, 2025 pp. 113-126

35

Research Article

Exploring the dynamics of firm attributes on the management of working capital

Adamu Adamu Idris^*, Musa Musa Muhammad, Abdulraheed Bashir Dauda

Working capital (WCM) is an important components of financial management which focuses both on short-term assets and liabilities of a company. This study explores how profitability, company growth, and age of the company influences the level of working capital. The study uses data from agricultural companies listed on the Nigerian Exchange Group (NGX). Using pooled logit regression, with robust...

Mar, 2025 pp. 98-105

36

Research Article

Effect of tax non-compliance on the performance of small and medium scale enterprise in Kaduna metropolis, Kaduna State

Azunnaya Innocent Onyebuchi^*, Saifullahi Abdullahi Mazadu, Isuwa Dauda, Muhammad Ishaq Khamees

This study investigates the impact of tax non-compliance on the performance of Small and Medium Scale Enterprises (SMEs) in Kaduna Metropolis. SMEs are vital for economic development, providing employment and contributing to Nigeria's GDP. However, tax non-compliance presents a significant challenge, undermining fair competition and reducing government revenue for public services. The research ...

Mar, 2025 pp. 71-97

37

Research Article

A perspective on forensic accounting profession in India

C.A. Rajashik Sen^*, Sreemoyee Guha Roy

Trust in Financial Statement is being lost, and this is happening on a frequent basis since early 1990s where users doubt audited Financial Statements. This causes audit expectation gap where stakeholders becomes unhappy and thus to provide solution Forensic Accounting Professionals comes up. Imagine a suspicious transaction buried amongst thousands of legitimate ones. Forensic Accounting Profe...

Mar, 2025 pp. 106-112