Book of Abstracts

Impact Assessment of Agricultural, Manufacturing and other Non-oil Sectors’ Performance on Nigeria’s Economic Growth.

Usman Muhammad Al-mansur — Federal Polytechnic Daura, Katsina State

Gambo Zakari — Kano State College Of Education And Preliminary Studies

Abubakar Ismail — Federal Polytechnic Daura – Katsina State, Nigeria

Muhammad Rabiu Danlami — Northwest University Kano 08038774242

Ibrahim Uba — Kano State College Of Education And Preliminary Studies

A nation will experience rapid economic growth if it exports goods in which it has a competitive edge because of factor endowment, claims factor endowment theory. Nigeria has non-oil resources used in mining, quarrying, and agriculture, among other industries. However, some obstacles hinder the nation's economic progress. Nigeria's poor economic performance, as indicated by existing growth indices, suggests that swings in the country's non-oil exports are partially responsible for the country's fluctuating economic development. This study examines the impact of the agricultural, manufacturing, and non-oil sectors on Nigeria's Gross Domestic Product (GDP) from 1990 to 2023 using the Autoregressive Distributed Lag (ARDL) model. Recognizing the pivotal roles these sectors play in economic diversification and growth; the research aims to elucidate both short run and long-run relationships between sectoral outputs and GDP. Time series data sourced from the World Development Indicators (WDI) undergo stationarity tests to inform the appropriate econometric approach. The ARDL bounds testing approach is employed to ascertain cointegration among variables, while error correction modeling captures short-run dynamics. The findings indicate that agriculture and manufacturing have a long-run relationships with GDP, the agricultural sector has consistently been a significant contributor to Nigeria's GDP, accounting for approximately 21% in recent years. The manufacturing sector's contribution has fluctuated, with notable variations over the decades. The non-oil sector, encompassing various industries excluding oil and gas, has shown resilience and potential in driving economic growth. These insights suggest that targeted policies aimed at enhancing productivity and investment in the agricultural, manufacturing, and broader non-oil sectors are crucial for sustainable economic growth in Nigeria. Recommendations include increasing government expenditure in these sectors, implementing tax incentives to stimulate private investment, and strengthening financial support mechanisms such as credit guarantee schemes to bolster sectoral contributions to GDP.
Keywords: Agricultural, Manufacturing, Non-oil sector, GDP, ARDL Model

Keywords Agricultural Manufacturing Non-oil sector GDP ARDL Model

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Salisu Zubairu Gaya — Ahmadu Bello University, Zaria

Hauwa Joda — Abu Kano

Blank Name — Abu Zaria

This is just for testing purpose

Keywords keywords separated by commas

Does Financial Inclusion Moderate Effects of CAMELS Financial Indicators on Financial Performance of Domestic Systemically Important Banks in Nigeria. Evidence from PLS-SEM.

Muhammad Bako — Department Of Finance, Bayero University Kano

Muazu Yunusa Riruwai — Bayero University Kano

The surge of global financial crisis mostly caused by the failure of giant banks, commonly known as systemically important banks, spark the interest on studying the factors affecting the financial performance of such giant banks. This paper assesses the moderating effect of financial inclusion on the effects of CAMELS financial indicators on financial performance of domestic systemically important banks (DSIBs) in Nigeria. CAMELS is an acronym denoting capital adequacy, assets quality, management efficiency, earnings quality, liquidity and sensitivity to market risk. Correlational research design was used. Population of the study comprises all the five DSIBs in Nigeria as of 2023; Access Bank, FirstBank, GT Bank, UBA and Zenith Bank. Census sampling technique was used to select all the five DSIBs. Financial reports between 2005 and 2023 of these five banks were used to extracts data on financial ratios. Each of the CAMELS parameter was measured by three financial ratios while financial inclusion was measured by; branches, POS, ATM, BVN/Account No. and ATM/100000 adults. DSIBs financial performance was measured by return on assets, return on equity and return on capital employed. Structural equation modelling (PLS-SEM) was used to analyzed the data and SmartPLS software was used to run the analysis. The study found that capital adequacy, earnings quality, liquidity, sensitivity to market risk and financial inclusion significantly impacted on DSIBs financial performance while assets quality and management efficiency were found to have insignificant effects on the DSIBs financial performance. Moderating effect of financial inclusion on the effects of CAMELS financial indicators on the financial performance of DSIBs in Nigeria was found to be insignificant. The paper recommends expansion in the level of financial inclusion in Nigeria by opening more bank branches, ATM and POS outlets especially in the underserved communities for better financial services delivery and increased financial performance of DSIBs.

Keywords Financial Inclusion CAMELS Domestic systemically important banks

Artificial Intelligence as a Strategic Digital Resource: Extending the Digital Resource View (DRV) Framework

Abubakar Ado Adamu — Kaduna State University, Kasu, Kaduna Nigeria

Moahmmed Aliyu Dantsoho — Ahmadu Bello University, Zaria

Yazeed Muhammed — Ahmadu Bello University, Zaria

Aliyu Audu Gemu — Department Of Business Administration Ahmadu Bello University

The accelerating diffusion of artificial intelligence (AI) is reshaping how organizations create value and sustain competitive advantage, yet existing strategic management theories provide limited explanations of AI’s distinctive resource characteristics. This paper advances the Digital Resource View (DRV) by theorizing artificial intelligence as a strategic digital resource rather than merely a technological tool. Building on the DRV’s core logic, the study conceptualizes AI as a composite resource embedded in data assets, algorithms, digital infrastructure, and human expertise, whose strategic value depends on its digital configuration and orchestration. The paper extends the DRV framework by introducing AI-specific mechanisms digital value creation, digital rareness, uncertainty-driven imitation barriers, and normative digital pressure that explain why AI-enabled advantages are unevenly distributed across firms. Conceptually, the study demonstrates how AI differs from traditional resources by exhibiting scalability, recombinability, learning effects, and rapid evolution, thereby challenging static interpretations of resource heterogeneity. The paper proposes an integrative DRV–AI framework that links AI resource capability to organizational performance through decision intelligence, process digitalization, and sustained competitive advantage. This repositioning of AI within the Digital Resource View contributes to strategic management and information systems literature and provides a robust theoretical foundation for future empirical research, particularly in emerging and digitally transforming economies.

Keywords Artificial Intelligence Digital Resource View Digital Capabilities

Assessment of Co-production and Innovation in some selected Private Hospital in Zaria Metropolis

Monsurat Abubakar — Ahmadu Bello University, Zaria

Abstract for Colloquium
The study is an assessment of Co-production and Innovation in some selected Private Hospital in Zaria Metropolis. Previous studies on coproduction and innovation concentrated in countries such as Italy, United States of America, Poland, Austria, Indonesia and as well as United Kingdom, little was documented on Coproduction and innovation especially in private hospitals in Nigeria, thus, the objective of the study is to examine the relationship between Customers Skills, Customers Engagement, Value co-creation, Collaboration, Customer Trust and innovation in some selected private hospital in Zaria metropolis. It covers activities of private hospitals such as Al-madinah private hospitals,Muslim Specialist Hospital, Miba Hospital, Zaria Clinic and Medical Centre and Ladiya hospital The study is guided by Service Dominant Logic theory. the study is mixed methods research ie explanatory mixed methods research, regression analysis as well as thematic analysis will be used to analysed the data with the aids of SPSS version 27 and NVIvo 15 software, recommendations will be provided on how to improve innovation in private firms.

Keywords Co-production collaboration innovation and value cocreation

Co-production and Innovation in Private Hospital in Zaria Metropolis: A Study of Almedina Hospital in Zaria Metropolis

Monsurat Abubakar — Ahmadu Bello University, Zaria

Nasiru Abdullahi — Business Administration

Dr Fatima Mahdi — Department Of Marketing

Yazeed Mohammed — Business Adminsitration

Previous studies on co-production and innovation concentrated in countries such as Norway, Indonesia, Brazil and as well as United Kingdom, little studies were documented on Co-production and innovation especially in private hospitals in Nigeria, thus, the study uses Zaria metropolis as a unit of analysis. Qualitative research was used; interviews were conducted with ten informants such as Medical Doctors, Patients, Nurses and technologist. Purposive sampling was used and the data was collected using in-depth interviews as well as analyzed thematically using NVivo version 15. The findings show that Al-madinah private hospitals in Zaria metropolis play a vital role in co-production with patients; Al-medinah has suggestions boxes for patients’ complaint which aid effective co-production for service innovation. In Al-medinah hospital, inputs given by patients for innovation include interruption in waiting time; time spent on lab test, inadequate checking rooms, and patients suggests additional consulting rooms, use of social media such as WHATSAPP, Face book etc., entertainment during antenatal such as playing music during delivery to calm patients down. Al-medinah hospitals conduct counseling with HIV patients association, Cancer patients association, Al-medinah hospital in Zaria metropolis do invite the survivor of either Cancer or HIV to give full life testimony on its controlling, the inputs given by patients gives new comer patients hope, the study recommends improve in collaboration between patients and hospital for innovation.
Key words: Co-production, innovation, value co-creation, skill, customer engagement and collaboration.

Keywords Co-production collaboration innovation and value cocreation

E-commerce and customer retention in Nigeria's retail sector: A case of Jumia and Konga in Jos, Plateau state

Tony Lohven Wuyep — Bingham University

E-Commerce and Customer Retention in Nigeria’s Retail Sector: A Study of Jumia and Konga in Jos, Plateau State

Wuyep, Tony Lohven, Ph.D
Department of Business Administration
Bingham University, Karu
Email: tony.wuyep@binghamuni.edu.ng

Abstract
The advent of the internet and digital technologies has significantly transformed customer-retailer interactions, driving the rapid expansion of e-commerce and online shopping platforms. This study examined E-Commerce and Customer Retention in Nigeria’s retail sector: a study of Jumia and Konga in Jos, Plateau State. The specific objectives were to explore the effect of time, search, and delivery convenience on customer retention. Survey research design was employed with an infinite population, thereby leading to the adoption of Kothari’s (2004) sample determination, including Israel, (2013), 10% attrition, which gave a total sample size of 424 customers. Primary data collection was carried out with the aid of a closed-ended questionnaire measured on a five-point Likert scale, and structural equation modeling was used for statistical analysis with the aid of Smart-PLS 4. Findings revealed that both time, search and delivery convenience have positive and significant effect on customer loyalty in Nigeria’s retail sector in Jos, Plateau State. The study concluded that E-Commerce positively and significantly affects Customer Retention among Nigeria’s Retail Sector in Jos, Plateau State. It thus recommended that Jumia and Konga should continually optimize their websites and mobile apps to ensure faster load times, simplified navigation, and smoother checkout processes. This will reinforce time convenience and minimize cart abandonment rates. Furthermore, enhanced investment should be made in both platforms to improve search convenience and build greater customer confidence in purchase decisions, while maintaining high delivery convenience and transparent tracking systems that keep customers informed and satisfied throughout the delivery process.
Keywords: E-commerce, time convenience, delivery convenience and Customer Retention.

Keywords E-commerce time convenience delivery convenience and Customer Retention.

Effect of Service Quality Dimensions on Customer Loyalty in Nigeria Telecom Sector

Zinatu Abubakar Idris — Ahmadu Bello University Zaria

Prof Salisu Umar — Ahmadu Bello University, Zaria

Dr Fatima M Abdullahi — Ahmadu Bello University, Zaria

Ibrahim Mubarak Isah — Ahmadu Bello University Zaria

Kaila Ahmed Tijjani — Ahmadu Bello University, Zaria

Wasilatu Garba Abdullahi — Ahmsdu Bello University, Zaria

Dr Kabiru Tsoho — Ahmadu Bello University, Zaria

The telecommunications sector in Nigeria is characterized by intense competition, making customer loyalty a critical determinant of sustainable performance. This study examines the effect of service quality dimensions—reliability, responsiveness, assurance, empathy, and tangibility—on customer loyalty in Nigeria’s telecommunications industry. Grounded in the SERVQUAL model, relationship marketing theory, and the Leaky Bucket Theory, the study addresses the limited empirical evidence on service quality and customer loyalty in developing economies. A quantitative cross-sectional research design was adopted. Data were collected using a structured questionnaire administered to customers of major telecom operators in Nigeria, including MTN, Airtel, and Globacom. Out of 422 distributed questionnaires, 416 valid responses were analyzed using descriptive statistics, correlation analysis, and Ordinary Least Squares (OLS) regression. The results indicate that all five service quality dimensions have a significant and positive effect on customer loyalty. Tangibility and reliability emerged as the strongest predictors of customer loyalty, followed by empathy, responsiveness, and assurance. The regression model explains approximately 66% of the variation in customer loyalty, demonstrating strong explanatory power. The study concludes that enhancing service quality is essential for strengthening customer loyalty in Nigeria’s telecommunications sector. It recommends that telecom operators prioritize reliable service delivery, prompt response to customer complaints, employee competence, empathetic engagement, and investment in modern infrastructure. The findings offer practical insights for managers and policymakers seeking to improve customer retention and service standards in Nigeria and other emerging markets.

Keywords Reliability Responsiveness Assurance Tangibility Customer Loyalty

Entrepreneurial Adoption of Digital Financial Innovations and its Influence on Rural SMEs Growth in Nigeria

Muhammad Umar — Faculty Of Entrepreneurship And Business, Universiti Malaysia Kelantan, Malaysia

Dzulkifli Mukhtar — Faculty Of Entrepreneurship And Business, Universiti Malaysia Kelantan, Kota Bharu, Malaysia

Entrepreneurs are key drivers of innovation, economic growth, and sustainability in small and medium enterprises (SMEs), especially in rural economies where access to conventional financial services is inadequate. In Nigeria, rural SMEs face structural financial exclusion that constrains productivity, expansion, and long-term viability. This study examines how entrepreneurs adopt digital financial innovations (DFIs), including mobile banking (MB), digital payment systems (DPSs), and fintech platforms (FPs), and analyses their influence on rural SME growth in northern Nigeria. Using a qualitative research design, the study draws on documentary and policy analysis of data from government publications, Central Bank of Nigeria reports, peer-reviewed literature, and fintech industry documents. Thematic analysis reveals that DFIs enhance SME growth by improving access to finance, strengthening financial management, increasing operational efficiency, and expanding market reach. However, adoption is hindered by inadequate digital infrastructure, low digital literacy, limited awareness, perceived complexity, and distrust of digital platforms. The study is anchored in the Technology Acceptance Model (TAM), Diffusion of Innovation (DOI) theory, and Financial Inclusion Theory (FIT), which collectively explain adoption behaviour and growth outcomes. Findings suggest that DFIs possess transformative potential for rural entrepreneurship, emphasising the need for digital inclusion strategies, institutional support, and SME-focused capacity-building programmes. This study contributes context-sensitive insights to the entrepreneurship, financial inclusion, and development finance literature and offers actionable guidance for policymakers, financial institutions, and fintech providers seeking to promote inclusive SME growth.

Keywords: Digital financial innovations; Rural SMEs; Entrepreneurship; Financial inclusion; Nigeria

Keywords Adoption of Digital Financial Innovations Rural SME Growth Entrepreneurs Nigeria

Exploring the Influence of Celebrity Endorsement on Consumer Purchase Intention.

Kaila Ahmed Tijjani — Ahmadu Bello University, Zaria

Prof. Nasiru Abdullahi — Ahmadu Bello University, Zaria

Onu Agbo Joel Christopher — Ahmadu Bello University, Zaria

Dr. Ladan Sahnun — Ahmadu Bello University, Zaria

Dr. Kabiru Tsoho — Ahmadu Bello University, Zaria

Zinatu Abubakar Idris — Ahmadu Bello University, Zaria

In today's business world, business organisations are using different marketing strategies to help them influence customers to patronise their products. Celebrity endorsement has become popular marketing strategy in the evolving business world. The study aimed to investigate the influencual variables related to celebrity endorsement on customer purchase intention through the use of two models. The study employed a comprehensive literature review research method to analyze existing academic insights related to the study variables. The findings of the study suggest that expertise, trustworthiness and product match-up have influence on customer purchase intention. Celebrity endorsements plays a crucial role by offering valuable insights for businesses seeking to optimize their promotion to increase customer purchase intention. The study recommend that organizations should embrace the use celebrities to promote their products and influence customers to purchase it. It also recommend that an empirical investigation should be conducted in developing and underexploit markets to determine the effect of these factors.

Keywords Purchase Intention Celebrity Endorsement Expertise Trustworthy Product Match-up.

From Resource-Based View to Digital Resource View: Re-theorizing Competitive Advantage in the Age of Digital Resources

Abubakar Ado Adamu — Kaduna State University, Kasu, Kaduna Nigeria

The Resource-Based View (RBV) has traditionally explained competitive advantage through firm-specific resources that are valuable, rare, inimitable, and non-substitutable. While this framework has been influential, it is increasingly challenged by the rise of digitally embedded resources whose properties differ fundamentally from those assumed under RBV. Digital resources such as data, platforms, analytics, and algorithmic systems are scalable, recombinable, and continuously evolving, thereby limiting the explanatory power of static resource assumptions. This paper advances a theoretical shift from RBV to the Digital Resource View (DRV) as a more appropriate lens for understanding competitive advantage in the digital economy. The study conceptualizes digital resources as strategically configured assets whose value emerges from their integration, orchestration, and dynamic deployment within organizational processes. Extending the DRV framework, the paper identifies key mechanisms digital value creation, digital rareness, uncertainty-driven imitation barriers, and normative digital pressure that account for heterogeneity in firm performance in digitally transforming environments. The analysis demonstrates that competitive advantage increasingly depends not on resource ownership alone but on firms’ capabilities to continuously reconfigure digital resources in response to technological and institutional change. The paper contributes to strategic management and information systems literature by providing a refined theoretical foundation for examining digital-era competitive advantage and guiding future empirical research.

Keywords Resource-Based View Digital Resource View Digital Resources Competitive Advantage Digital Transformation Strategic Capabilities

Impact of ATM Fraud on the profitability of Commercial banks in Nigeria

Olufemi Ezekiel Rowland — Ahmadu Bello University, Zaria

Dr. Aliyu Gemu — Department Of Business Administration, Ahmadu Bello University, Zaria

Dr. Inusa Auwal — Department Of Business Administration, Ahmadu Bello University, Zaria

ATM fraud (ATMF) poses a critical threat to Nigerian commercial banks' profitability amid rapid digitalization and cashless policies, with losses exceeding N12.5 billion in 2025 per NIBSS and CBN reports. This study investigates ATMF's negative impact on ROA and ROE using secondary panel data (2015–2025) from CBN, NDIC, EFCC, NIBSS, and audited financial reports of top banks in Nigeria (GTB, Zenith, Access, UBA, First Bank). Grounded in Routine Activity Theory, it applies panel GMM and fixed-effects regression, confirming a significant adverse effect (β = -0.31 to -0.38, p < 0.01), moderated by proxies for customer literacy (e.g., financial inclusion indices from CBN/EFCC), which attenuates erosion by 15–20% in high-literacy scenarios. Empirical synthesis reveals ATMF's dominance (45% of e-fraud), driving direct losses, reimbursements, and compliance costs that squeeze net interest margins and also erode customers’ trust. Recommendations include CBN-mandated AI detection, literacy campaigns via NDIC forums, and inter-agency data-sharing with EFCC to bolster resilience. This analysis fills gaps in prior studies by quantifying ATMF-profitability links via robust secondary metrics, informing policy for sustainable banking growth.

Keywords Commercial Banks Bank’s Profitability Automated Teller Machine Electronic Banking Fraud

Integrating Service Quality and Celebrity Endorsement in Building Customer Loyalty: A Conceptual Perspective from Nigeria’s Telecom Sector.

Zinatu Abubakar Idris — Ahmadu Bello University Zaria

Prof. Salisu Umar — Ahmadu Bello University, Zaria

Dr Fatima M Abdullahi — Ahmadu Bello University, Zaria

Dr Aliyu Mohammed Dantsoho — Ahmadu Bello University, Zaria

Ibrahim Mubarak Isah — Ahmadu Bello University Zaria

Dr Babangida Salau Zailani — Ahmadu Bello University, Zaria.

Dr Garba Saidu Masoud — Ahmadu Bello University, Zaria.

The Nigerian telecommunications industry remains one of the most dynamic and competitive sectors in sub-Saharan Africa, yet customer loyalty continue to be undermined by intense rivalry and inconsistent service experiences. This conceptual paper examines the integrative influence of service quality and celebrity endorsement credibility on customer loyalty, proposing a moderated conceptual framework grounded in SERVQUAL Theory, Relationship Marketing Theory, and the Elaboration Likelihood Model. Drawing on extensive literature, the study conceptualizes service quality through five core dimensions tangibility, reliability, responsiveness, assurance, and empathy and posits that these collectively enhance customer loyalty. It further theorizes that celebrity endorsement attributes expertise, trustworthiness, and attractiveness moderate this relationship by strengthening customers’ emotional connection and trust in telecom brands. The framework underscores that loyalty in emerging markets is not solely a rational response to service performance but also a reflection of symbolic associations and affective identification with culturally resonant celebrity figures. The study’s theoretical contribution lies in extending the SERVQUAL model by integrating symbolic communication variables, while its practical relevance guides telecom managers toward aligning operational excellence with strategic celebrity partnerships. Future empirical validation using Structural Equation Modeling (SEM) is recommended to test the proposed moderating effects in Nigeria’s telecom sector.

Keywords Service Quality Celebrity Endorsement Customer Loyalty Moderation Framework. Nigerian Telecommunication.

Moderating Role of Entrepreneurial Resilience on the relationship between Learning Orientation and Performance of Small and Medium Enterprise (SMEs) in Kaduna State Nigeria

Ibrahim Mubarak Isah — Ahmadu Bello University Zaria

Professor Salisu Umar — Department Of Business Administration Ahmadu Bello University Zaria

Dr. Lawal Gambo Saulawa — Department Of Business Administration, Ahmadu Bello University Zaria.

Dr. Abdulrazak Yuguda Madu — Department Of Public Administration, Ahmadu Bello University, Zaria

Zinatu Abubakar Idris — Department Of Marketing, Ahmadu Bello University, Zaria.

SMEs in developing countries face multiple challenges that affect their survival and limit their performance. Thus, drawing from Resource Based View theory, this study investigated the role of entrepreneurial resilience in the relationship between learning orientation and performance. The purpose of this paper is to see how entrepreneurial resilience moderates the relationship between learning orientation and performance of SMEs in Nigeria. The study utilized cross sectional survey design. A simple random sampling technique was used to choose a sample of 377 SMEs operating in Kaduna State of Nigeria from a population of 21,615. The data was analyzed using the Statistical Package for Social Science (SPSS) and Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings demonstrate that learning orientation was positively and significantly related to SMEs performance. It was also discovered that entrepreneurial resilience moderates the relationship between learning orientation and SMEs performance. It is recommended that SMEs should properly utilize learning orientation as a tool in their businesses since it’s significantly assisted them in achieving competitive advantage and increase the performance of SMEs.

Keywords SMEs Performance Entrepreneurial Resilience Learning Orientation

The Moderating Role of Entrepreneurial Resilience on the relationship Between Marketing Orientation and SME Performance in Kaduna State, Nigeria.

Ibrahim Mubarak Isah — Ahmadu Bello University Zaria

Prof. Salisu Umar — Department Of Business Administration, Ahmadu Bello University Zaria.

Dr. Lawal Gambo Saulawa — Department Of Business Administration, Ahmadu Bello University Zaria.

Dr. Abdulrazak Yuguda Madu — Department Of Public Administration, Ahmadu Bello University, Zaria

Zinatu Abubakar Idris — Department Of Marketing, Ahmadu Bello University, Zaria.

Yahaya Muhammad Goga — Department Of Business Administration, Kaduna State University.

Dr. Abdullahi Ismail Yakasai — Ahmadu Bello University, Zaria

Abstract
The poor performance and lack of resilience affecting the Nigerian SMEs serves as the reason and motivation for the present study.The main objective of this study is to examine the moderating role of entrepreneurial resilience on the relationship between marketing orientation and performance of SMEs in Kaduna State, Nigeria. Data were collected from SMEs operating in Kaduna State, Nigeria using cross-sectional survey design. A simple random sampling technique was used to choose a sample of 377 SMEs operating in Kaduna State of Nigeria from a population of 21,615. The data was analyzed using the Statistical Package for Social Science (SPSS) and Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings demonstrate that Entrepreneurial resilience has a positive significant effect on SME Performance, Similarly, market orientation has a positive significant effect on SME Performance. The moderation relationships shows that Entrepreneurial resilience significantly moderates the relationship between market orientation and SME performance.
Therefore, the study recommends the need for collaborative effort between SMEs, government and its agencies such as SMEDAN, CBN, NIRSAL Microfinance Bank and KACCIMA to develop and implement effective orientation strategies such as entrepreneurial resilience, marketing orientation since they are important not only in determining competitive advantage but also in increasing business performance.

Keywords Keywords: Marketing Orientation Entrepreneurial resilience Performance SMEs

ADAPTIVE MANAGEMENT MODEL OF FISCAL STABILITY OF PRICE VOLATILITY IN NIGERIA’S CRUDE OIL GRADES: A FISCAL DIFFERENTIATION APPROACH

Abdulgaffar Muhammad — Ahmadu Bello University

This study develops an Adaptive Management Model of Fiscal Stability to mitigate the effects of price volatility across Nigeria’s crude oil grades using a fiscal differentiation approach. Drawing on monthly price differentials for thirty-six crude grades, the study employs descriptive statistics, volatility analysis, correlation mapping, and simulation-based fiscal modeling. Results reveal substantial heterogeneity in grade-level volatility, with Egina, Bonga, and Forcados demonstrating relative price stability, while Usan, Amenam Blend, and Ebok exhibit pronounced volatility. The correlation analysis indicates that premium light crudes such as Bonny Light and Qua Iboe exhibit strong co-movement, while marginal grades display weak or negative relationships, suggesting potential diversification advantages. Comparative simulation of three fiscal management regimes Passive, Reactive, and Adaptive shows that adaptive fiscal strategies, characterized by continuous real-time adjustments to market fluctuations, significantly outperform conventional approaches by reducing volatility exposure by up to 40 percent.
The study introduces an Adaptive Fiscal Management Framework (AFMF) that integrates data-driven decision systems, volatility indices, and simulation tools to strengthen Nigeria’s fiscal resilience. This framework provides a structured response mechanism for policy adaptation, enhancing the country’s capacity to absorb shocks from crude price fluctuations. Findings emphasize the importance of differentiating fiscal policy by crude grade rather than applying uniform benchmarks, thus improving revenue predictability, budget stability, and long-term economic sustainability. The paper concludes that embedding adaptive learning and systems thinking in fiscal management is essential for resource-dependent economies seeking to transition from reactive fiscal behavior toward proactive, intelligence-driven governance.

Keywords Adaptive management fiscal stability crude oil volatility fiscal differentiation Nigeria.

ADHERENCE TO ORGANIZATIONAL ETHICAL NORMS: A NECESSITY FOR IMPROVED PERFORMANCE

Akeem Olanrewaju Ajani — Lagos State University Of Science And Technology, Ikorodu, Lagos

Dr. Thaddeus Ojo Olufayo — University Of Lagos, Akoka. Department Of Marketing

Organizational ethical norms play a crucial role in shaping and improving performance, particularly in manufacturing organizations. Ethical norms regulate employee behavior, mitigate unethical practices such as bribery, fraud, corruption, discrimination, harassment, and other workplace misconduct, and thus contribute to overall success in performance. Despite the recognized importance of organizational ethics in public organizations, there remains a need to explore its impact on profit-making organizations. The study has three specific objectives: To explore employees’ perceptions of workplace ethical norms, assess the relationship between ethics and employees’ commitment to work, and determine the factors influencing employees’ decisions and behavior in these organizations. This study adopted a cross-sectional survey research design to examine the adherence of organizational ethical norms a necessity for improved performance in selected manufacturing organizations in Lagos State, Nigeria. A structured questionnaire was used to collect primary data from respondents. The reliability of the research instrument was confirmed using Cronbach’s alpha coefficients ranging from 0.79 to 0.92. Data analysis was conducted using descriptive and inferential statistical techniques. Findings revealed that organizational ethical norms significantly improved performance, as well enhance employee commitment and created an impactful ethical climate that fosters productivity and efficiency. Organizational ethical norms/ practices were found to have a positive effect on employee engagement, teamwork, and adherence to corporate policies. The study concluded that strengthening organizational ethical norms is essential for improving organizational performance. And thus, recommended that organizations implement regular ethical training programs, energize strict ethical policies, and promote a transparent work culture to ensure sustainable success.

Keywords Adherence Organizational Ethical Norms Necessity Performance

Assessment of the Contributions of Federick Herzberg Two Factor Theory and Needs Theory on Organisational Sustainability.

Musa Abdullahi Suleiman — Ahmadu Bello University, Zaria.

Najahatu Abdullahi Ra'is — Ahmadu Bello University, Zaria

Hassan Aliu — Ahmadu Bello University, Zaria

tMotivation is an inevitable and the most driving engine for every organization to achieve its fundamental objectives. Motivational theories evolved to influence employee’s behaviour and facilitate performance most importantly task performance. The paper seeks to focus on the impact of Herzberg Two factor theory (1959) and Abraham Maslow Hierarchy of Needs theory (1943/1954) as major content theories on ensuring organisational Sustainability. The study assesses the impact of Herzberg Two factor theory and Need theory on ensuring job satisfaction, it stresses on improving employee performance in the organization and also determine on enabling job security of an employee in the organization. The study employed secondary sources for authenticity, validity and credibility of data for the study. The study depended mostly on qualitative data sourced from scholarly articles. Content analysis was used to analyzed the data for the study. The study is comparative, where Fredrick Herzberg two-factor motivation and Abraham Maslow's hierarchy of needs theories utilized for comparison. They are motivational theories to bring intrinsic and extrinsic job satisfaction and reduce job dissatisfaction. The finding of the study revealed that application of motivational factors would boost employee productivity, enhance employee performance and ensure organizational sustainability. It also stated the need of an employee differs and intrinsic and extrinsic factors should be used to enhance employee efficiency and productivity. The study recommended on utilizing motivational variables to robust employee morale on their job, enable capable and committed employee who would add value to the sustainability and continuity in the organization.

Keywords Motivation Motivation theories Federick Herzberg Two Factor Theory Needs Theory Organisational Sustainability

EFFECT OF MONETARY POLICY ON MANUFACTURING SECTOR PERFORMANCE IN NIGERIA

Raphael Apinoko — Federal Polytechnic Orogun, Delta State, Nigeria

Wanogho Owegbe Akpughe — Federal Polytechnic, Orogun, Delta State, Nigeria

This study examined the impact of monetary policy on manufacturing sector performance in Nigeria from 1981 to 2023. Specifically, the study investigated the impact of money supply, inflation and credit to private sector on manufacturing sector performance (measured using manufacturing sub-sector gross domestic product growth rate). Annual data was used for the study and were sourced from the Central Bank of Nigeria (CBN) Statistical Bulletin. The study used econometric techniques of Augmented Dickey-Fuller (ADF), bound test and autoregressive distributed lag (ARDL) for empirical analysis. The results of unit root suggested that inflation is stationary while manufacturing sector output, money supply, and credit to private sector are non-stationary of order one. The bound test result revealed that, long-run equilibrium relationship exists among the employed variables. The findings from the autoregressive distributed lag (ARDL) method show that money supply had negative and insignificant effect on manufacturing sector performance in the long run, but contribute positively to manufacturing sector growth in the short run. Inflation had a negative and insignificant impact on the Nigerian manufacturing sector in the long run. Furthermore, the ARDL result show that credit to private sector had a positive and significant impact on manufacturing sector performance in the long run. The study conclude that monetary policy is a short-term instrument for enhancing growth in the manufacturing sector in Nigeria. The study recommend that the Central Bank of Nigeria should reduce her monetary policy in order to make credit cheaper, which will enable the private sector obtain credit to fund investment projects and expand their business.

Keywords Keywords: Monetary Policy Manufacturing Sector Performance Central Bank of Nigeria Augmented Dickey-Fuller Bound Test and Autoregressive Distributed Lag

Effect of Taxation on Corporate Investment of Listed Consumer Goods Firms in Nigeria

Hudu Gambo — Kaduna State University, Kasu

Aliyu Aminu Abbas — Kaduna State University

Abubakar Usman Yusuf — Student At Abu-zaria

The study investigates the effect of taxation on corporate investment among listed consumer goods firms in Nigeria, focusing on how cash effective tax rate (CETR) and Tax savings influence firms’reinvestment behaviour. Using secondary data extracted from the annual reports of seventeen (17) listed consumer goods firms covering 2015-2024, the study adopts a correlational research design and applies the ordinary least squares (OLS) regression technique to determine the statistical relationship between taxation variables and corporate investment. Findings reveal that both CETR and tax savings exert positive and significant effects on corporate investment, indicating that firms that manage their cash tax obligations effectively and maximize allowable tax savings strategies are more likely to reinvest in productive assets. This suggests that taxation is not merely a fiscal burden but also a strategic financial factor influencing expansion decisions. The result further indicates that predictable, transparent, and flexible tax policies enhance corporate liquidity and investment confidence. Based on these findings , the study concludes that well-structured tax systems and effective tax planning play critical roles in stimulating corporate investment within Nigeria’s consumer goods sector. The study recommends that government should ensure stable tax regulations, while firms strengthen tax planning mechanisms to support long-term growth.

Keywords Corporate Investment Cash Effective Tax Rate Tax Savings Nigeria

INSIDER TRADING: A BOTTLENECK FOR DEVELOPMENT OF SECURITY MARKET IN NIGERIA

Najib Idris Abdullahi — Federal Polytechnic Daura, Katsina State

Zakariyya Abdullahi — Department Of Legal Studies, College Of Administrative Studies And Social Science, Kaduna Polytechnic, Kaduna

Shafi'u Umar — Department Of Law, Yusuf Bala Usman College Of Education And Legal Studies, Daura

Modern global economic development is traded on air and has become a very big concern to the world leaders because it is the basis of generating sufficient revenue for government to perform its social responsibilities for the citizenry. No government takes lightly the issue of economic and business enterprises that is why government at various levels imposed different taxes on persons and companies. Nigeria is not outside this global economy hence companies are enjoined to set objectives measure their performance and have that performance independently audited and reported. Insider trading is trading on nonpublic price sensitive information. insider is any person who is or is connected with company in one or more of the following capacities, that is, as a director, officer or employee of the company or related company, an employee of the company involved in a professional or business relationship to the company, any shareholder of a company having five percent or more of any classical shares, members of audit committee of the company, any of the above persons who by virtue of having been connected with any such person or with the company in any other way, possesses unpublished price sensitive information in relation to the securities of the company. Security market is the custodian for distribution and exchange of financial market and management of long term liabilities such as stocks, bonds, derivatives and forex. By use of doctrinal method, this paper examined some relevant legal frameworks in the field. It finds that unless transparency is promoted, suspicious transactions are investigated and offenders are punished according to the law, Nigerian security market will be eroded by insiders.

Keywords insider trading security market company

MODERATING ROLE OF MICRO LOAN ON THE RELATIONSHIP BETWEEN MICRO SAVINGS, MICRO TRAINING, MICRO INSURANCE ON PERFORMANCE OF MSMES

Ayodele Babalola — Ahmadu Bello University, Zaria

MSMEs are globally acknowledged as critical drivers of economic development, innovation and employment generation. (Polyatsy, 2023), MSMEs account for approximately 50% of global GDP, stressing their importance in economic stability and growth. Microfinance has emerged as a structural impediments, with the objective of delivering affordable financial and non financial services including micro loans, microsavings, micro training and micro insurance to economically disadvantage entreprenuers who are typically marginalized by traditional banking systems (Baladi & Afreen 2024, Lahiri, 2024). Among the various microfinance services, micro loans frequently assume a central role by supplying immediate capital for expansion, inventory acquisition or technological integration (Omowole etal; 2024). While each component of microfinance has been demonstrated to independently influence MSMEs performance, recent research indicates that micro loans may also modulate (moderate) the interplay between other microfinance services.
Microsavings facilitate the accumulation of capital for MSMEs, promote financial discipline and enable self financing of minor investments (siswanti & christina Nawangsari, 2023).
Micro training equips business proprietors with crucial competencies in Financial management. (Yuliani etal, 2024). Lastly micro insurance serves to mitigate risks associated with health issues, theft, accidents or natural disasters. (Patel et al, 2024). Certain studies assert that microsavings and micro training facilitate the accumulation of business capital (Abdulkadir et al, 2024) whereas others contend that insurance interventions yield minimal discernible effect unless they are accompanied by financial support (Gumel & Bin Bardai, 2021). This research employs a quantitative methodological framework, firmly rooted in a cross-sectional survey design. A survey methodology is deemed appropriate as it facilitate the acquisition of data (primary) from a substantial number of participants and structural equation modelling (SEM) via Smart pls to ascertain both direct and moderating effects in accordance with the guidelines established for inquiries addressing multiple latent constructs and intricate causal relationships (Hair et al; 2021).

Keywords Keyword: Loan Savings Training Insurance and Microfinance.

Opportunity Recognition and Entrepreneurial Intention: Moderating Role of Self-Efficacy.

Mikaila Shuaibu — Federal College Of Education (technical) Potiskum, Yobe State

Entrepreneurship is important for economic development, but not everyone who sees a business opportunity plans to start a business. This study investigates how opportunity recognition influences entrepreneurial intention, with entrepreneurial self-efficacy acting as a moderating factor. The study is based on the Theory of Planned Behavior, which explains that people are more likely to form entrepreneurial intentions when they believe they have the ability to succeed. Opportunity recognition alone may not be enough; individuals must also have confidence in their entrepreneurial skills. A cross-sectional survey research design will be used to collect data from a target population of 3600 individuals through a structured questionnaire. The data will be analyzed using Structural Equation Modeling (SEM), which allows for the examination of both direct and moderating relationships among the study variables. The findings are expected to show that entrepreneurial self-efficacy strengthens the relationship between opportunity recognition and entrepreneurial intention. This means that individuals who recognize business opportunities and believe in their abilities are more likely to intend to start a business. The study contributes to entrepreneurship research by highlighting the combined role of opportunity recognition and self-confidence in shaping entrepreneurial intention. The results will also provide useful insights for educators, policymakers, and entrepreneurship support organizations in designing programs that improve opportunity identification skills and build entrepreneurial confidence.

Keywords Entrepreneurial Intention Opportunity Recognition Entrepreneurial Self-Efficacy Structural Equation Modeling Entrepreneurship.

Participatory Management and Employee Performance in Selected Manufacturing Companies in Kaduna Metropolis

Joy Altasom Gwems — Nigerian College Of Aviation Technology, Zaria

Francis Sylvanus Udoh — Department Of Business Administration, Nile University Of Nigeria

Tony Lohven Wuyep — Department Of Business Administration, Bingham University, Karu, Nasarawa State,

Over time, leading organizations have come to realize that success in today’s competitive business environment depends on creating a workplace that empowers employees not only to perform their assigned tasks but also to think critically and take initiative in solving problems. The lack of delegated responsibilities in many manufacturing companies has been identified as a major obstacle to improved performance. This study investigates the impact of participatory management on employee performance in selected manufacturing firms. A cross-sectional research design was adopted, targeting a population of 1,468 staff members across the chosen companies. Using the Taro Yamane formula, a sample size of 314 respondents was determined. Primary data were collected through structured questionnaires. The data were analyzed using the Statistical Package for Social Sciences (SPSS) version 20.0, while SmartPLS 3.3 was employed for further statistical analysis. Findings revealed a positive and significant relationship between participatory management practices—such as decision-making, goal setting, problem-solving, communication, teamwork, and motivation—and employee efficiency in the selected manufacturing firms. Based on these results, the study recommends that management should consistently promote and sustain participatory decision-making at all organizational levels, particularly among top executives. Additionally, management should redesign work structures to foster collaboration and actively involve employees in goal setting, ensuring that their contributions are integrated into the organization’s strategic plans.

Keywords Decision Making Goal Setting Problem Solving Teamwork and Efficiency

The Moderating Role of Bureaucratic Culture in the Relationship between Managerial Cynicism and Affective Commitment to Change in Northwest State Universities of Nigeria.

Hamza Abdullahi — Kano Poly

Assoc. Prof Salmanulfarisi Abdulrahman — Northwest University Kano

Assoc Prof Mahbub Musa Garba — Northwest University Kano

Hamza Abdullahi — Kano State Polytechnic

Organizational change initiatives within public Universities frequently encounter resistance that undermines reform outcomes, particularly developing economies where institutional reforms are recurrent and politically embedded. This paper examines the Moderating effect of bureaucratic culture in the relationship between Managerial Cynicism and Affective Commitment to Change in Northwest State Universities of Nigeria. Relying on theoretical insights from organizational behavior and public administration literature and also drawing on commitment to change theories and organizational culture perspectives, the paper argues that managerial cynicism significantly weakens employees' emotional attachment to change initiatives, while bureaucratic culture amplifies this relationship by reinforcing hierarchical distance, procedural rigidity and limited employee voice. Using a qualitative explanatory design, the study finds that failures of organizational change are less attributable to technical deficiencies and more to employees attitudinal responses towards management and change process itself.the paper recommends among others that public university administrators should deliberately excessive bureaucratic rididity during change processes by institutionalizing participatory decision making and transparent communication mechanisms.

Keywords Commitment to Change Managerial Cynicism Bureaucratic Culture

Workforce Planning and Employees Performance: A Catalyst for sustainable Development in Federal Medical Center (FMC), Jabi Abuja, Nigeria

Martina Igashi — Bingham Universty

Blessing, O. Shaibu — Department Of Business Administration, Faculty Of Management Sciences, Federal University Wukari, Taraba State

Virginia Kassah — Department Of Business Administration, Faculty Of Administration, Bingham University, Karu, Nasarawa State

Felix, Paul Yiljap — 4accounts Department, Federal College Of Veterinary And Medical Laboratory Technology, Vom, Plateau State

The critical role of workforce planning in healthcare cannot be overemphasized , many public medical institutions still experience inefficiencies that may hinder sustainable development. This study investigated the relationship between workforce planning and sustainable development: mediating role of employee performance among medical doctors in the Federal Medical Center (FMC), Jabi Abuja, Nigeria. A cross-sectional survey design was adopted, and primary data were collected from a population of 389 medical doctors using a structured questionnaire based on a five-point Likert scale. The data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) via Smart-PLS v. 4.1.1.7. The study findings reveal that workforce planning significantly influences both employee performance and sustainable development. Specifically, workforce planning has a strong direct effect on employee performance, a moderate direct effect on sustainable, and indirectly promotes sustainable development through improved employee performance. Additionally, employee performance itself significantly enhances sustainable development. These results highlight that effective workforce planning is a key driver for improving employee outcomes and advancing sustainable development in organizations, with employee performance serving as an important mediating mechanism. Organizations should develop comprehensive workforce planning strategies that align staffing, skills development, and succession planning with long-term sustainable development goals to enhance employee performance and overall organizational outcomes. Implement performance management systems that regularly assess, monitor, and reward employee performance. Provide targeted training programs and professional development opportunities to improve employee skills and competencies, ensuring that workforce planning translates effectively into performance improvements. Incorporate sustainable development objectives into workforce planning, job design, and performance appraisal systems.

Keywords Workforce Planning Employees Performance Sustainable Development and RBV theory

WORKPLACE BULLYING AND EMPLOYEE PERFORMANCE IN TERTIARY HEALTHCARE INSTITUTIONS IN NIGERIA: MEDIATING ROLE OF JOB ALIENATION

Yinka Calvin Ojeleye — Ahmadu Bello University Zaria

Bakare Mutiu — Department Of Business Administration, Faculty Of Management Sciences, Ahmadu Bello University Zaria

Mustapha Abdullahi Hauwa — Department Of Business Administration Faculty Of Management Sciences, Ahmadu Bello University Zaria

This study investigates the effect of workplace bullying on employee performance in tertiary healthcare institutions in Nigeria, with a specific focus on the mediating role of job alienation. The study is theoretically anchored on the Conservation of Resources Theory, which posits that individuals strive to acquire, protect, and retain valued resources, and that stressors such as workplace bullying deplete these resources, resulting in negative work attitudes and reduced performance. This theoretical perspective is particularly relevant to the Nigerian tertiary healthcare context, where intense job demands, resource constraints, and hierarchical work structures may heighten exposure to bullying behaviours and feelings of alienation among health workers. A quantitative research design was adopted in particular survey and cross-sectional research designs, and data were collected from tertiary healthcare workers in Zamfara State and Kaduna State through an online questionnaire shared electronically. Judgmental and snowball sampling techniques were employed to reach respondents across different professional categories, and out of the questionnaires distributed, 239 were correctly filled and returned, forming the basis for analysis. The structured instrument measured workplace bullying, job alienation, and employee performance using validated scales adapted to the healthcare setting. The hypothesised relationships were analysed using SmartPLS 4, given its suitability for mediation analysis and complex structural models. The results revealed that workplace bullying had a negative and significant effect on employee performance, indicating that sustained exposure to negative acts undermines healthcare workers’ effectiveness. Additionally, job alienation negatively affected employee performance. Furthermore, job alienation partially mediated the relationship between workplace bullying and employee performance, suggesting that bullying fosters psychological detachment, estrangement, powerlessness, and loss of work meaning, which subsequently impair performance. The study recommended that management should enforce the employee discrimination act to punish erring employees to serve as deterrent to others and ensure a workplace free of bullying.

Keywords Workplace Bullying Employee Performance Job Alienation Conservation of Resources Theory.

Digital Training and Electronic Performance Management as Drivers of Employee Performance in Nigerian Public Organizations: The Mediating Role of Organizational Commitment

Auwal Yahaya — Ahamadu Bello University Zaria

Abstract
The increasing adoption of digital technologies in public-sector human resource management has heightened the need to understand how digital HR practices influence employee outcomes in developing economies. This study examines the effect of digital training and e-learning systems and electronic performance management systems on employee performance in Nigerian public-sector paramilitary organizations, with organizational commitment serving as a mediating variable. Anchored in Social Exchange Theory and the Ability–Motivation–Opportunity (AMO) framework, the study employs a quantitative cross-sectional survey design. Data were collected from personnel of the Nigeria Customs Service, Nigeria Immigration Service, Nigeria Security and Civil Defence Corps, and the National Security Organization, and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings reveal that digital training and electronic performance management systems have significant positive effects on employee performance. Furthermore, organizational commitment partially mediates the relationship between digital training and employee performance and strongly mediates the relationship between electronic performance management systems and employee performance. The model explains substantial variance in organizational commitment and employee performance, emphasizing the strategic role of digitally enabled HR practices in enhancing workforce effectiveness. The study contributes to digital HRM and public-sector management literature by demonstrating that the performance benefits of digital HR systems are amplified when organizations actively foster employee commitment. Practically, the findings suggest that Nigerian paramilitary organizations should complement digital HR reforms with commitment-enhancing practices to achieve sustainable performance improvements.

Keywords Keywords: Digital Training Electronic Performance Management Organizational Commitment Employee Performance Digital HRM Nigerian Public Organizations

Digital Training and Electronic Performance Management as Drivers of Employee Performance in Nigerian Public Organizations: The Mediating Role of Organizational Commitment

Auwal Yahaya — Ahamadu Bello University Zaria

Abstract
The accelerating adoption of digital technologies in public-sector human resource management has renewed scholarly interest in understanding how digitally enabled HR practices translate into improved employee outcomes in developing economies. In Nigeria, public organizations increasingly deploy digital training and e-learning systems and electronic performance management systems (e-PMS) to address long-standing challenges of low productivity, weak accountability, and bureaucratic inefficiency. However, existing literature remains fragmented in explaining how these digital HR practices influence employee performance beyond their technical or administrative functions. Anchored in Social Exchange Theory and the Ability–Motivation–Opportunity (AMO) framework, this paper develops a conceptual framework that positions organizational commitment as the central attitudinal mechanism linking digital HR practices to employee performance in Nigerian public organizations. Digital training and e-learning systems are theorized to enhance employees’ abilities by strengthening skills, adaptability, and job competence, while electronic performance management systems are expected to shape motivation and opportunity by improving appraisal transparency, feedback quality, and perceived fairness. Organizational commitment conceptualized as affective, continuance, and normative attachment is proposed as the psychological conduit through which employees reciprocate perceived organizational investments with improved performance behaviors. Integrating digital HRM and organizational behavior perspectives, the paper reframes digital HR systems not merely as efficiency tools but as strategic signals of organizational support that foster commitment and performance. The study contributes to theory by advancing a mechanism-based explanation of digital HR effectiveness in public-sector contexts and provides a foundation for future empirical inquiry in Nigeria and comparable developing economies.

Keywords Keywords: Digital Training Electronic Performance Management Organizational Commitment Employee Performance Digital HRM Nigerian Public Organizations

Effect of Altruism and workplace spirituality on employee performance: role of Employee Dedication

Muhammad Alhaji Haruna — Ahmadu Bello University, Zaria

Muhammad Alhaji HARUNA, P24BSBA9007
Abstract
Tertiary institutions in Nigeria operate under severe structural constraints, including problem of underfunding, high workloads, insecurity, strike action and limited institutional support, among others which undermine lecturers’ performance. In such resource-constrained environments, reliance on extrinsic incentives alone is insufficient, necessitating greater attention to intrinsic and non-financial drivers of performance. Drawing on Social Exchange Theory and Engagement Theory, this conceptual paper develops an integrated framework to explain how altruism and workplace spirituality influence lecturers’ performance, with employee dedication proposed as a critical moderating mechanism. Altruism, conceptualized as discretionary prosocial behavior, and workplace spirituality, defined by meaningful work, connectedness, and value alignment are theorised as key relational and meaning-based resources that enhance Lecturing effectiveness, research productivity, and community service delivery. However, their performance effects are argued to be contingent upon lecturers’ level of dedication, characterized by enthusiasm, pride, and psychological commitment to work. This paper advances four theoretically grounded propositions that articulate the direct effects of altruism and workplace spirituality on lecturer performance, as well as the moderating role of employee dedication in strengthening these relationships. By integrating these constructs within a single conceptual model, the study addresses an important gap in the higher education and human resource management literature, where altruism and workplace spirituality have largely been examined in isolation. The paper contributes theoretically by extending Social Exchange and Engagement perspectives to the context of Nigerian HEIs and offers practical insights for administrators and policymakers seeking low-cost, sustainable strategies to enhance academic staff performance in challenging institutional contexts. The model provides a foundation for future researchers to conduct empirical testing and theory development in emerging economies.

Keywords Keywords: Altruism Workplace Spirituality Employee Dedication Lecturer Performance.

Effect of Altruism, Workplace spirituality and Innovative work Behaviour on employee performance of tertiary institution in Yobe State: role of Employee Dedication

Muhammad Alhaji Haruna — Ahmadu Bello University, Zaria

Abstract for colloquium Presentation
P24BSBA9007 Muhammad Alhaji HARUNA
Abstract
Employee performance remains a critical concern in tertiary institutions, particularly within resource constrained contexts such as Nigerian tertiary institutions education. Such as rising enrolment, staff shortages, administrative burden, and declining research productivity among others have intensified pressure on academic employees, resulting in low engagement, weak innovation, and deteriorating performance outcomes. In response, this study proposes an integrated framework examining the effects of altruism, workplace spirituality, and innovative work behaviour on employee performance, with employee dedication serving as a moderating mechanism. Anchored on Social Exchange Theory and Kahn’s engagement theory, the study argues that intrinsic, non-financial resources are essential for sustaining performance in tertiary institutions where conventional incentives are limited. The study adopts a positivist paradigm and employs a quantitative survey design, targeting employees of universities, polytechnics, and colleges of education across Yobe State, Nigeria. Stratified random sampling will be used to ensure representation across institutional types and senatorial zones. Data will be analysed using SPSS for preliminary analysis and Partial Least Squares Structural Equation Modelling (PLS-SEM) to test direct and moderating relationships. The study is expected to contribute theoretically by integrating altruism, workplace spirituality, and innovative work behaviour within a single performance model, and empirically by establishing the moderating role of employee dedication in tertiary institutions in Yobe State. Practically, the findings will provide evidence-based guidance for policymakers and institutional managers on leveraging intrinsic motivational mechanisms to enhance employee performance, innovation, and institutional effectiveness under structural constraints.

Keywords Altruism Workplace Spirituality Innovative work Behaviour Employee Dedication Employee Performance

EFFECTS OF KNOWLEGDE MANAGEMENT ON ORGANIZATIONAL PERFORMANCE: A STUDY OF KADUNA STATE UNIVERSITY, KADUNA.

Ahmad Tanimu — Ahmadu Bello University, Zaria

Bello Sabo — Ahmadu Bello University, Zaria

Ahmed Mikail — Ahmadu Bello University

Hadiza Garba Ibrahim — Ahmadu Bello University, Zaria

Abba Mohammad Shan'una — Ahmadu Bello University, Zaria

This study investigates the effect of knowledge management (KM) on organizational performance, focusing on Kaduna State University (KASU) as a case study. In an era where knowledge is a critical organizational resource, effective management of knowledge assets is essential for improving efficiency, innovation, and decision-making. The study explores how KM practices specifically knowledge creation; sharing, storage, and retrieval affect employee productivity, service delivery, and institutional effectiveness within a university setting. A descriptive survey research design is adopted to collect quantitative data from both academic and non-academic staffs, which play key roles in knowledge generation and utilization. The population encompasses all staff of KASU, while the sample size is determined using the Yamane (1967) formula to ensure representativeness. Data will be analyzed using appropriate statistical tools to examine the relationship between KM practices and organizational performance indicators. Empirical literature reviewed shows that organizations with robust KM frameworks experience enhanced decision quality, employee competence, and stakeholder satisfaction. The study anticipates that effective KM practices have a significant positive impact on organizational performance in public higher education institutions. The findings will contribute to understanding how knowledge based practices can be institutionalized to foster continuous learning, innovation, and sustainable competitiveness in the Nigerian university system.

Keywords Knowledge Management Organizational Performance Knowledge Sharing Decision-Making Kaduna State University.

Employee Involvement Culture, Knowledge Infrastructure Capability and Organizational Performance: A Moderating Analysis for Pension Fund Administrators in Nigeria

Dahiru Idris — Bayero University Kano

This study examined the moderating effect of employee involvement culture on the relationship between knowledge infrastructure capability (information technology infrastructure, organizational structure, human resource capability) and organizational performance of Pension Fund Administrators in Nigeria. The study employed cross sectional survey design where simple random sampling method was adopted to collect data from one hundred and twenty six (126) staff of the PFAs through questionnaire administered to employees of Pension Fund Administrators in Nigeria. The study used Partial Least Squares – Structural Equation Modelling (PLS-SEM) Smart PLS 4.0 software to analyse the data. The result shows that knowledge infrastructure capability proxies namely; information technology infrastructure and human resource capability significantly and positively influence organizational performance of Pension Fund Administrators in Nigeria, with the exception of organizational structure which does not influence organizational performance. The study discovered that employee involvement culture significantly and positively moderates the relationship between human resource capability and organizational performance, and between organizational structure and organizational performance. However, the study revealed that employee involvement culture negatively and significantly moderates the relationship between information technology infrastructure and organizational performance of PFAs in Nigeria. Finally, the study recommends, among others, that Pension Fund Administrators should prioritize continuous training, professional development, and skills enhancement of employees. PFAs should foster employee involvement in decision-making, problem-solving, and operational improvements, particularly in human resource and structural matters. Such participatory practices enhance employee commitment and maximize the performance benefits of human capital and organizational structure.

Keywords Keywords: Knowledge infrastructure capability employee involvement culture organizational performance

Employee Resistance, Perceived Job Alternative and Perceived Organizational Support on Turnover Intention: Moderating Role of Affective Commitment

Mikaila Shuaibu — Federal College Of Education (technical) Potiskum, Yobe State

This study will examine the influence of resistance to organizational change, perceived organizational support and perceived job alternatives on turnover intention among academic staff of the Federal College of Education (Technical), Potiskum, Yobe State, Nigeria. Academic staff turnover intention is an increasing challenge in higher education institutions, particularly in Nigerian Colleges of Education where resources are limited. Frequent organizational changes, inadequate funding and better job opportunities outside the system have increased pressure on academic staff and encouraged thoughts of leaving their jobs. It will also investigate the moderating role of affective commitment in these relationships. The study will use Social Exchange Theory, which explains how employees respond to how they are treated by their organization. A cross-sectional survey design will be adopted and data will be collected using structured questionnaires administered to academic staff. Structural Equation Modelling (SEM) will be used to analyse the data and test both direct and moderating effects. It is proposed that resistance to change and perceived job alternatives will increase turnover intention, while perceived organizational support will reduce it. Affective commitment is expected to weaken the influence of resistance and job alternatives on turnover intention and strengthen the retention effect of organizational support. The findings of this study are expected to contribute to existing literature and provide useful insights for improving academic staff retention in Nigerian Colleges of Education.

Keywords Turnover intention perceived organizational support employee resistance affective commitment.

Performance Appraisal and Employees Job Performance througth Employee Job Commitments in the Nigerian Banking sector

Sani Aliyu Abubakar — Bayero University, Kano

Performance appraisal remains a critical human resource practice for enhancing employee job performance, particularly in service-oriented industries such as banking. However, the mechanisms through which performance appraisal influences employee performance have received limited empirical attention in developing economies. Anchored on Social Exchange Theory, this study examines the mediating role of employee commitment; affective, normative, and continuance commitment on the relationship between performance appraisal and employee job performance in the Nigerian banking sector. The use cross-sectional research design to gather the data using non probability techniques, data were collected from employees of all the deposit money banks operating in Kano metropolitan, Kano state Nigeria and analysed using Smart-PLS4.. The findings reveal that performance appraisal has a positive and significant effect on employee job performance. More importantly, the results indicate that affective and normative commitment significantly and positively mediate the relationship between performance appraisal and job performance, suggesting that employees who feel emotionally attached to their organization and perceive a moral obligation to remain are more likely to reciprocate fair and transparent appraisal systems with improved performance. Conversely, continuance commitment did not mediate the relationship, implying that commitment driven by perceived costs of leaving the organization does not translate into enhanced job performance. The study contributes to the human resource management literature by clarifying the differential roles of commitment dimensions in performance outcomes and extends Social Exchange Theory within the context of a developing economy. Practical implications for bank management and policy formulation are discussed.

Keywords Performance appraisal Affective commitment Normative commitment Continuance commitment and Employee Job performance

THE EFFECT OF PROMOTION ON EMPLOYEE TURNOVER INTENTION IN NATIONAL BOARD FOR ARABIC AND ISLAMIC STUDIES. (NBAIS)

Muhammed Lawal — Ahmadu Bello University, Zaria

Hassan Markus Maikasa — 08056892079

Aliyu Shehu — 08034306403

Effect of promotion on Employee Turnover Intention in the National Board for Arabic and Islamic Studies (NBAIS). Employee turnover is a global phenomenon with profound implications for organizational performance, workforce stability, and operational efficiency. The National Board for Arabic and Islamic Studies (NBAIS) has been facing a growing turnover crisis that has become a significant concern for its leadership and stakeholders. To address these challenges, NBAIS has implemented various retention strategies aimed at improving employee satisfaction and reducing turnover intentions. Despite these retention strategies, employee turnover remains a significant issue in NBAIS. The major objective of this study is to examines the effects of promotion on Employee Turnover Intention in NBAIS. The study anchored on the integration of Social Exchange Theory (SET). This study used survey research design which is cross-sectional in nature. A sample of 463 was selected from a total number of 4906 staff of the Board using Sample Size Calculator of Creative Research System which was randomly selected. The survey data were analysed using Linear Regression Analysis, while the interviews were thematically analysed to provide contextual depth. Linear Regression Analysis of SPSS 27.0 was used to test the hypotheses at 5% level of significance. The quantitative results revealed that promotion had a statistically significant negative relationship with turnover intention, indicating that improvements in this area reduce employees’ desire to leave. The qualitative interviews reinforced these findings, highlighting how delays in promotion approvals increase turnover intention, whereas timely promotions foster retention. The integration of survey and interview findings demonstrates and recommends that NBAIS must prioritize dynamic human resource management strategies, particularly in streamlining promotion processes. So Also, NBAIS can reduce turnover intention, by improving employee morale, and strengthen institutional sustainability within Nigeria’s public education system.

Keywords NBAIS Promotion Turnover intention.

Entrepreneurship Education: A Tool for Vibrant National Economy and security in Nigeria

Muhammad Ahmad — Federal Polytechnic Daura Katsina State

Muhammad Ibrahim Yusuf — Kaduna Polytechnic

Salisu Musa — Department Of Public Administration, Ahmadu Bello University Zaria

Abstract
The increasing unemployment rate in Nigeria has reached alarming levels, creating significant concerns across various sectors of society. With countless graduates entering the job market each year, the reality of high competition and limited opportunities has exacerbated the situation. Many educated youths find themselves in a state of hopelessness, wandering the streets with degrees in hand but no jobs to secure their futures. A staggering number apply for a single job opening, enduring risks and challenges while facing the harsh reality of rejection. This pervasive issue is not just a statistic; it manifests in various societal problems, including rising frustration, mental health concerns, and, in some cases, engagement in social vices as desperate measures for survival.
In light of these challenges, this paper aims to explore the vital role of entrepreneurship education as a means of addressing youth unemployment in Nigeria. By equipping young people with the necessary entrepreneurial skills and mindset, we can foster an environment that encourages self-employment and innovative thinking. The discussion will delve into the conceptual framework of entrepreneurship, its significance in national development, and its relationship to national security. Additionally, the paper will examine how a focus on entrepreneurship education can empower youth, reduce reliance on traditional job markets, and promote economic growth. Ultimately, fostering a culture of entrepreneurship among Nigerian youths is not just a solution to unemployment but a pathway to a more secure and prosperous future for the entire nation.

Keywords Entrepreneurship Education Entrepreneurial skills National Security Social Influence Entrepreneurial self-Efficacy.

Exploring the linkages between economic hardship and gender-based violence in Nigeria: A sustainable development approach

Esther Samuel — Federal Polytechnic Daura

Kwasau Blessing Shiyin — Federal Polytechnic Daura

Bulus Nandi Joy — Federal Cooperative College

Sustainable development cannot be achieved without addressing the structural inequalities that perpetuate gender-based violence (GBV). In Nigeria, economic hardship has intensified the vulnerabilities of women, particularly in rural and low income settings such as Katsina State. This study examined the complex relationship between economic deprivation and domestic violence, situating the discourse within the broader framework of Sustainable Development Goals (SDGs). The study used a survey of 136 married women from selected communities around the 10 Local Government Areas in Katsina State. Using a mixed-method approach, the research draws on survey data, key informant interviews, and focus group discussions with affected women, community leaders, and social workers. Findings reveal that unemployment, income insecurity, and inflation-induced stress are major catalysts of domestic violence, often exacerbated by entrenched patriarchal norms and weak institutional responses. Women’s financial dependence from abusive partners limit their capacity to seek justice or protection, perpetuating a cycle of violence and poverty. The study argues that economic empowerment and gender-sensitive policy interventions are crucial for breaking this cycle and promoting sustainable peace and development. It recommends the integration of anti-GBV strategies into local economic development plans, as well as the strengthening of legal and social support systems for survivors. By highlighting the socio-economic dimensions of domestic violence, this research underscores the need for a multidimensional, justice-oriented approach to sustainable development in Nigeria.

Keywords Sustainable development economic hardship gender-based violence domestic violence

Harnessing honey-based antimicrobials for sustainable health and rural entrepreneurship in emerging economies

Blessing Kwasau — Federal Polytechnic Daura

Abiola Temitope Esther — Lakefield Schools

Dr. Maryam Ibrahim Rimi — Kaduna State University, Department Of Medical Laboratory Science

Damilola Onietan — Dalhousie University, Department Of Psychiatry

Uwam Chioma Ogechi — National Ear Care Centre, Department Of Medical Microbiology

Inuwa Peace Teneri — Nigeria Defence Academy, Department Of Biotechnology

The global challenge of antimicrobial resistance (AMR) continues to threaten public health and economic stability, particularly in emerging economies where access to affordable healthcare and effective antibiotics remains limited. This paper explores the potential of honey-based antimicrobials as a dual catalyst for sustainable healthcare and rural entrepreneurship. Honey possesses significant antimicrobial, anti-inflammatory, and wound-healing properties attributed to its hydrogen peroxide, methylglyoxal, and phenolic compounds. These bioactive agents make honey a viable natural alternative to synthetic antibiotics. In addition to its potential as a medicine, the apiculture sector offers an unrealized business opportunity that could empower rural communities, alleviate poverty, and promote sustainable agricultural ecosystems. An integrated model that connects sustainable development, local entrepreneurship, and public health is proposed by this study, which combines economic data on honey production and trade with empirical research on the antimicrobial efficacy of honey. The findings support national policies that provide incentives for honey research, quality assurance, and commercialization, in order to improve rural livelihoods and healthcare resilience.

Keywords Honey antimicrobial resistance sustainable health rural entrepreneurship emerging economies.

RISK ASSESSMENT OF MICROPLASTIC CONTAMINATION IN SOME SELECTED DAM WATER IN KATSINA STATE

Umar Dahiru — Federal Polytechnic Daura

Abstract
Water systems are the main ways that humans are exposed to microplastic (MP) pollution, which has emerged as a major environmental and public health concern. Using established methodology, this study thoroughly assessed MPs pollution across ten (10) dams in the three geographical zones of Katsina State, Nigeria. Wet oxidation digestion techniques were used in the study to measure the MP content. Fourier Transform Infrared Spectroscopy (FTIR) and Scanning Electron Microscopy Energy Dispersive X-ray (SEM-EDX) were used to assess the samples' surface morphology and polymer kinds. MPs concentrations ranged from 28.00 ± 4.00 to 48.00 ± 4.00 particles L-1, indicating significant regional heterogeneity. Zobe dam was categorized as a major risk since it had the highest Contamination Factor (CF=1.71), Polymer Risk Index (PRI=19.7), and Microplastic Pollution Risk Index (MPRI = 33.7) of all the dams. Polyethylene (PE), polystyrene (PS), nylon, polyvinyl alcohol (PVA), and polyethylene terephthalate (PET) were the five types of polymers found in the Dam samples. In addition, MPs were divided into four categories according to their physical attributes; fragments were the most prevalent, followed by fibers, films, and pellets. Children had a greater estimated daily intake (EDI) of MPs than adults, indicating that drinking this water may pose a health risk. Children are disproportionately vulnerable to the serious health concerns posed by the predominance of MPs, especially Polystyrene (PS)-dominated particles near Zobe Dam. To reduce exposure hazards, particularly for adults and children, the report suggests developing public awareness efforts, establishing strict MPs monitoring programs, and implementing immediate source reduction strategies targeting polystyrene-based items and other polymer types.

Keywords Keywords: Plastic Microplastic Contamination Dam Water

Foreign Direct Investment and Stock Market Development: The Moderating Role of Exchange Rate Volatility.

Mukhtar Salisu Sadiq — Department Of Business Administration, Abu - Zaria.

This study will examine the moderating role of exchange rate volatility in the relationship between foreign direct investment (FDI) and stock market development in Nigeria. Although FDI is widely regarded as a catalyst for financial market growth, empirical evidence from Nigeria has remained mixed, largely due to persistent macroeconomic instability. Using annual time-series data covering the period 2000–2024, the study will adopt an ex-post facto research design to analyse how exchange rate fluctuations influence the extent to which FDI will contribute to stock market development. Stock market development will be proxied by market capitalisation ratio, while FDI will be measured as a percentage of gross domestic products and exchange rate volatility will be captured using the standard deviation of exchange rate movements. Data will be sourced from the World Development Indicators, the Central Bank of Nigeria Statistical Bulletin and the Nigerian Exchange Group. The Auto-Regressive Distributed Lag (ARDL) model and moderated regression analysis will be employed to estimate both short-run and long-run effects. The study will be anchored on Financial Liberalisation Theory and International Portfolio Diversification Theory, which will provide a theoretical basis for understanding the interaction between foreign investment, financial markets, and macroeconomic stability. The findings are expected to contribute to existing literature by clarifying the conditions under which FDI will enhance stock market development amid exchange rate volatility. The study will also provide policy-relevant insights to promote exchange rate stability and strengthen Nigeria’s capital market.

Keywords Foreign Direct Investment Stock Market Development Exchange Rate Volatility Financial Development.

Geopolitical Volatility and the Rise of Strategic Compliance: A Governance Framework for Nigeria’s Financial Stability

Aisha Ahmad Ishaq — Ahmadu Bello University Zaria

Musa Abdullahi Bayero — Phd

Mu’azu Sa’idu Badara — Prof

Salisu Umar — Prof

Ahmad M Yabagi — Prof

Bello Adamu Danbatta — Phd

The paper investigates the strategic transformation of trade compliance from an operational necessity into a core determinant of financial stability within the Nigerian finance industry. Drawing on the World Economic Forum (WEF) and PwC’s Strategic Compliance Model, it examines how geopolitical volatility, sustainability mandates, regulatory complexity, and technological lag collectively redefine International Trade Management (ITM) as a board-level risk discipline. Using a conceptual–analytical methodology supported by secondary data from global regulatory institutions, the study maps three critical risk pathways: sanctions-related operational exposure, sustainability-linked credit risk, and systemic de-risking. Findings reveal that the rise of unilateral sanctions and extraterritorial regulations, such as the EU Deforestation Regulation (EUDR) and the Carbon Border Adjustment Mechanism (CBAM), have financialized compliance failures, transforming non-adherence into quantifiable credit defaults and market exclusion risks. Furthermore, empirical indicators such as a 20% decline in correspondent banking relationships and persistent underinvestment in digital infrastructure highlight Nigeria’s vulnerability to global financial fragmentation. The study argues that Nigerian banks must urgently elevate ITM to an executive-level function by integrating RegTech, cross-functional data governance, and C-suite accountability. It concludes that compliance should be reframed not as a cost center but as a strategic enabler of creditworthiness, liquidity access, and competitive resilience in the global marketplace. The paper thus contributes a strategic governance framework for aligning Nigeria’s financial institutions with emerging global compliance architectures while safeguarding systemic stability and international market access

Keywords KEYWORS: Trade Compliance Financial Risk Governance Geopolitical Volatility Sustainability Regulation (ESG) RegTech

Governance Effectiveness and Stock Market Development in Emerging Economies: The Moderating Role of Interest Rate Stability.

Mukhtar Salisu Sadiq — Department Of Business Administration, Abu - Zaria.

Stock market development is essential for mobilizing long-term capital and supporting economic growth in emerging economies. Despite ongoing governance reforms, many emerging markets continue to experience weak and unstable stock market performance. This study examines the impact of governance effectiveness on stock market development in emerging economies, with particular attention to the moderating role of interest rate stability. Governance effectiveness reflects the quality of public institutions, regulatory enforcement, and policy implementation, while interest rate stability captures the predictability of monetary conditions influencing investment decisions. Using secondary data sourced from the World Bank’s Worldwide Governance Indicators and World Development Indicators, the study adopts an ex post facto research design and applies moderated multiple regression analysis. The study expects governance effectiveness to exert a positive and significant effect on stock market development. However, the strength of this relationship is expected to depend on the stability of interest rates. Stable interest rate environments are anticipated to enhance investor confidence and strengthen the positive influence of governance effectiveness on stock market performance, while interest rate volatility is expected to weaken this effect. The findings of this study are expected to provide useful policy insights, emphasizing the need for coordinated institutional reforms and stable monetary policies to promote sustainable stock market development in emerging economies.

Keywords Governance Effectiveness Stock Market Development Interest Rate Stability Emerging Economies Financial Markets

Influence of ethical leadership practices among secretaries on the sustainable organisational culture in Federal Tertiaries institutions Katsina State.

Hamza Ahmad Hamza — Federal Polytechnic

Kamaladdeen Ashiru — Department Of Office Technology And Management, Federal Polytechnic Daura

This study examines the influence of ethical leadership practices among secretaries on the sustainable organisational culture in federal polytechnic Daura Katsina state, Nigeria Three Specific objective were formulated to guide the students. Descriptive survey design was adopted for this study using structured questionnaire. The population of the study comprised two hundred and ninety eight (298) secretaries from four Federal tertiaries, Katsina state Nigeria. Purposive sampling was used for the selection of entire secretaries as sample of the study. Structural questionnaire was used for data collection using modified four likert scale. The instrument was validated by three experts and reliability coefficient of 0.74 was obtained using Cronbach alpha reliability test. The data collected for the study were analysed using mean and standard deviation. A mean score of 2.50 was used as the cut-off point. Items with mean score of 2.5 and above were interpreted as ‘Agree’ while items with mean score below 2.5 were interpreted as ‘Disagree. Findings indicated that ethical leadership among secretaries significantly enhances employee trust, ethical awareness, and shared commitment to sustainability practices within organisations. The study concludes that ethical leadership is central to fostering a culture of sustainability, as it strengthens moral conduct, improves communication, and aligns administrative activities with institutional goals. It recommends among other thing that regular ethics and leadership development programmes for secretarial professionals to reinforce moral decision-making and sustainability-oriented administrative practices.

Keywords Keywords: Ethical Leadership Secretaries Organisational Culture Sustainability

Test! Test!! Test!!!

Mohammed Aminu — Abu Zaria

Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test Test

Keywords Test Test Test

The Impact of Corporate Governance Practices on the Quality of Financial Reporting in Nigeria

Hannatu Yohanna Gimba, Aca — Abubakar Tatari Ali Polytechnic Bauchi State

Sustainable development seeks to eradicate poverty, reduce inequality and injustice, and address climate change by 2030. Corporate governance practices play a critical role in achieving these objectives by promoting transparency, accountability, and efficient resource utilization. This study examines the influence of corporate governance practices on the quality of financial reporting among listed companies in Nigeria. Using a quantitative research design, the study empirically investigates the relationship between some selected corporate governance variables; board independence, audit committee quality, ownership disclosure, and enhanced disclosure rules and financial reporting quality. The study employs a sample of fifty (50) top listed companies on the Nigerian Exchange (NGX) over the period 2014–2023. Panel regression analysis reveals that stronger corporate governance mechanisms significantly improve financial reporting quality. The findings indicate that board independence, audit committee quality, ownership disclosure, and enhanced disclosure rules have statistically significant positive effects on reporting quality at the 0.05 level. The regression results indicate that the model is statistically significant, with an F-statistic of 12.08 (p < .001), suggesting that the explanatory variables jointly explain variations in financial reporting quality. The adjusted R² of 0.47 implies that approximately 47% of the variation in financial reporting quality is explained by the corporate governance variables included in the model. Hence, the study concludes that effective corporate governance practices enhance financial reporting quality in Nigeria. It is recommended that, listed Nigerian companies should make frequent disclosures of financial information so as to improve transparency and strict enforcement of governance codes to improve confidence in the financial information and attract investors.

Keywords Audit quality board independence corporate governance reporting quality sustainable development

EFFECT OF INNOVATION CAPABILITY IN THE RELATIONSHIP BETWEEN ENTREPRENEURIAL FINANCE AND PERFORMANCE OF SMALL AND MEDIUM SCALE ENTERPRISES IN (SMEs) IN KANO STATE, NIGERIA: A CONCEPTUAL CONSIDERATION

Suleiman Usman — Ahmadu Bello University Zaria, Kaduna State Nigeria.

Abubakar Umar — Al-qalam University, Katsina

Kaseem Adeyinka Adekunle — Al-qalam University, Katsina

This paper conceptually examines the moderating role of innovation capability in the relationship between entrepreneurial financing mechanisms and the performance of small and medium-sized enterprises (SMEs) in Kano State, Nigeria. Despite the strategic importance of SMEs as engines of employment generation, innovation, and inclusive economic growth, their performance in Nigeria remains relatively weak compared to peer emerging economies, even in the presence of multiple financing interventions. Drawing on the Resource-Based View and Dynamic Capabilities Theory, the paper argues that access to finance alone through bank credit, microfinance funding, government intervention funds, venture capital, and crowdfunding is insufficient to guarantee superior SME performance. Rather, the effective transformation of financial resources into sustainable performance outcomes is contingent upon firms’ innovation capability, defined as their ability to generate, adopt, and implement new products, processes, and technologies. Conceptually, the paper proposes that innovation capability strengthens the effectiveness of entrepreneurial financing by enhancing resource utilization, strategic flexibility, and market responsiveness. By integrating tangible financial resources with intangible firm-level capabilities, the study advances a capability-driven framework for understanding heterogeneous SME performance outcomes in emerging economies. The paper contributes to entrepreneurial finance literature by addressing inconsistencies in prior empirical findings and highlighting innovation capability as a critical boundary condition in the finance-performance nexus. The paper recommended the need for capability-aligned financing strategies by policy makers and SMEs owners/managers that foster resilient and competitive SMEs.

Keywords Entrepreneurial Finance Innovation SMEs Performance

Entrepreneurial orientation and Entrepreneurial Intention: Moderating Role of Family Support

Ahmad Yunusa — Ahmadu Bello University Zaria

Abstract
Entrepreneurial intention is widely recognised as a key predictor of future entrepreneurial behaviour, especially among university students who represent a vital source of new venture creation. Despite the growing emphasis on entrepreneurship education in Nigerian universities, entrepreneurial intention among graduates remains relatively low, contributing to persistent graduate unemployment. While entrepreneurial orientation has been identified as an important antecedent of entrepreneurial intention, limited empirical attention has been given to the role of contextual factors that may influence this relationship. In particular, family support, which is highly significant in collectivist societies such as Nigeria, remains underexplored as a moderating variable.
This study examines the relationship between entrepreneurial orientation and entrepreneurial intention among undergraduate students of the Federal University Kashere, Gombe State, with a specific focus on the moderating role of family support. Entrepreneurial orientation is conceptualised in terms of innovativeness, risk-taking, proactiveness, autonomy, and competitive aggressiveness. Grounded in the Theory of Planned Behaviour and Social Support Theory, the study adopts a quantitative research design. Data are collected through a structured questionnaire administered to a stratified sample of undergraduate students across selected faculties. Structural Equation Modelling (SEM) is employed to analyse the direct and moderating effects.
The study is expected to reveal a significant positive relationship between entrepreneurial orientation and entrepreneurial intention, with family support strengthening this relationship. The findings are anticipated to contribute to entrepreneurship literature by extending entrepreneurial orientation research to the individual level and highlighting the importance of family support in shaping entrepreneurial intention. Practically, the study offers valuable insights for universities and policymakers on fostering socially supported entrepreneurship development to address graduate unemployment in Nigeria.

Keywords Keywords Entrepreneurial Orientation Entrepreneurial Intention Family Support University Students Nigeria.

Influence of Halal economy on entrepreneurship and financial inclusion in Nigeria: A conceptual framework

Nura Yahaya — Federal College Of Education(tech) Bichi

Mustapha Abubakar — Ahmadu Bello University Zaria

Sheikh A Abdallah — Ahmadu Bello University Zaria

Kabiru Jinjiri Ringim — Ahmadu Bello University Zaria

The Halal economy, grounded in Shari‘ah principles of fairness, ethical conduct, and social welfare, has emerged as a global economic system with significant socio-economic potential. Despite its growth, its role in promoting rural entrepreneurship and financial inclusion in Nigeria remains underexplored. This conceptual study aims to develop a theoretical framework illustrating how the Halal economy can drive inclusive rural development by integrating ethical business practices with Shari’ah-compliant financial mechanisms. Drawing on Maqasid al-Shari’ah and contemporary entrepreneurship and financial inclusion theories. Through a comprehensive review and synthesis of secondary data from academic literature, institutional reports, and global Halal economy assessments, the study highlights that Halal economic practices such as Zakat, Waqf, Qard Hasan, and Islamic microfinance can foster enterprise creation, enhance access to finance, and reduce poverty in rural communities. The proposed framework offers both theoretical and practical contributions: it extends Islamic finance scholarship into the domain of rural development and provides policymakers and financial institutions with guidance for designing culturally grounded, ethical, and inclusive development strategies. The study suggests that to enhance the impact of the Halal economy on rural development in Nigeria, policymakers should formally recognize it as a strategic tool by integrating Shari’ah-compliant financial products and Halal entrepreneurship initiatives into national development and financial inclusion strategies. Financial institutions, particularly Islamic banks and microfinance operators, should expand rural outreach by leveraging mechanisms to provide accessible financing for small and medium-sized enterprises.

Keywords Halal economy Rural entrepreneurshi Financial inclusion and Shari'ah compliance

THE IMPACT OF STRATEGIC PLANNING ON FINANCIAL PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN DAURA LOCAL GOVERNMENT, KATSINA STATE

Ishak Abdulmalik — Federal Polytechnic Daura

This study examined the impact of strategic planning on the financial performance of Small and Medium Enterprises (SMEs) in Daura Local Government Area. The main objective was to determine how strategic planning practices such as goal setting, environmental analysis, resource allocation, and implementation strategies influence the profitability, growth, and overall financial stability of SMEs. The study was motivated by the high failure rate of SMEs in Nigeria, particularly those operating in local communities where planning is often informal or neglected.
A descriptive research design was adopted, and data were collected through structured questionnaires administered to selected SME owners and managers in Daura. Both descriptive and inferential statistical tools were used for data analysis. The findings revealed that strategic planning has a significant positive effect on the financial performance of SMEs. The study showed that SMEs that adopt formal strategic planning practices perform better in terms of sales growth, profit margin, and operational efficiency compared to those that do not plan strategically.
The study concludes that strategic planning is a critical tool for improving the financial sustainability and competitiveness of SMEs in Daura. It recommends that SME owners should engage in regular strategic planning activities, seek training in business planning techniques, and adopt long-term strategies that align with market trends and environmental conditions.

Keywords Strategic Planning Financial Performance SMEs Profitability Financial Stability

THE MODERATING ROLE OF MARKET INNOVATION CAPABILITY ON THE RELATIONSHIP BETWEEN KNOWLEDGE APPLICATION AND SMES PERFORMANCE

Abbas Abdulganiyu — Ahmadu Bello University, Zaria

Jimmy Ahwoh Equensen — Colleague

ABSTRACT
The performance and contributions of Small and Medium Enterprise (SME) have generated an increasing attention among various researchers and policy makers around the world. Nevertheless, there is lack of studies on how Market Innovations capability interact with knowledge application to improve SMEs performance. To address this knowledge gap, the present study examined the moderating role of Market Innovations Capability on the relationship between knowledge application and SMEs performance. The study used cross sectional research design, it utilized primary data, with questionnaire as the instrument for primary data collection. The population of the study was made up of 38,685 business owners. The sample size for this study is 380 determined by using the Krejcie and Morgan (1970) table. Statistical Package for Social Science (SPSS) Version SPSS 27 and Smart PLS 4 were employed to analyze the data and test the hypotheses respectively. The findings of the study revealed that knowledge application was found to be positive and insignificantly related with SMEs performance. Market innovation significantly moderate the relationship between knowledge application and SMEs performance. The study therefore recommended that SMEs should consider combining knowledge application with market innovation to maximize performance outcomes.
Keywords: knowledge application, market innovation and SMEs performance.

Keywords knowledge application market innovation knowledge management innovation and SMEs performance

Youth Entrepreneurship and MSMEs in Nigeria: An Empirical Study

Habib Ahmed — University Of Maiduguri

Attah John Adeyemi — Nassarawa State University Keffi

Dahiru Hussaini — University Of Maiduguri Department Of Accounting

Abstract
Mal Habib Ahmed, Dept of Banking and Finance, Faculty of Management Science, University of Maiduguri,
Email: habibahmedunimaid2020@gmail.com, Phone number: 08037412000.

Youth entrepreneurship is a critical driver of economic development in Nigeria, where a large youth population and high unemployment coincide with an increasingly vibrant MSME (micro, small, and medium enterprises) ecosystem. An empirical analysis of youth-led MSMEs in Nigeria, examining their prevalence, growth performance, constraints, and the impact of digital adoption. Drawing on nationally representative data from the 2021 SMEDAN/NBS survey, the FATE Foundation’s State of Entrepreneurship reports, and macroeconomic indicators, the study shows that youth (especially aged 15-29) account for a substantial share of MSME entrepreneurs. Despite this, most youth-led businesses remain micro in scale, informal, and undercapitalized. Access to finance, regulatory and infrastructural challenges, and economic shocks (such as fuel subsidy removal) limit scaling. However, digital adoption is a bright spot: 72% of youth entrepreneurs use technology, and among those, 71.4% report business growth. An attempt is made to propose targeted policy recommendations, including tailored financing, formalization incentives, capacity building, and digital infrastructure support to strengthen youth-led MSMEs and enhance their socioeconomic impact.

Keywords Youth Entrepreneurship MSMEs Digital Adoption Access to finance Economic Development

Financial Literacy as a Driver of Sustainable Micro-Enterprise Growth in Rural Nigeria

Akunoma Onome — Federal Polytechnic Orogun, Delta State, Nigeria.

Financial literacy has emerged as an important but understudied contributor to the sustainable expansion of micro-enterprises in rural local economies, especially of the low and middle income nations, such as Nigeria- where structural financial exclusion remains a persistent issue not yet largely addressed. This paper examined financial literacy as a driver of sustainable Micro-Enterprise growth in rural Nigeria, most especially in terms of stabilizing incomes, survival of business, and reinvestment. The study adopted quantitative explanatory design and data were obtained secondarily from national representative sources and the World Bank Global Financial Database (Findex), Enhancing Financial Innovation and Access (EFInA), Access to Financial Services Surveys, Small and Medium Enterprises Development Agency of Nigeria (SMEDA), National Bureau of Statistics (NBS), Micro Small and Medium Enterprises (MSME) datasets, and Statistical Report of the Central Bank of Nigeria. The composite financial literacy index, which comprises budgeting, savings behaviour, credit management and financial record keeping is developed and estimated with the Ordinary Least Squares (OLS), Logit regression models to overcome the potential endogeneity test. The empirical model is held by the access to finance, the use of digital finance, human capital, and rural infrastructures. There exists a positive and significant correlation between financial literacy and outcomes of micro-enterprises growth, increased chances of business survival between financially literate entrepreneurs. The findings provide policy implications that can be used in enhancing financial education programmes, rural financial inclusion and sustainable development of micro-enterprises in Nigeria, as well as similar situations.

Keywords Financial literacy Micro-enterprise growth Rural finance Financial inclusion Nigeria emerging economies.

INFORMAL SAVINGS INSTITUTIONS AS CONDUITS FOR FORMAL RETIREMENT SCHEMES: THE POTENTIAL OF AJO COLLECTORS IN NIGERIA’S MICRO PENSION PLAN

Abdulrahim Yusuf Otori — Ahmadu Bello University Zaria

Abdulmalik Abubakar Yusuf — Department Of Actuarial Science And Insurance, Abu Zaria

Abdulyakeen Shuaib — Department Of Actuarial Science And Insurance, Abu Zaria

Ahmed Muhammed Yabagi — Actuarial Science And Insurance, Abu Zaria

The paper examines how Nigeria’s Micro Pension Plan (MPP) can effectively penetrate the informal sector by leveraging traditional ajo collectors as trusted intermediaries between informal workers and formal pension providers. Despite policy efforts to extend contributory pensions to self employed and informal sector workers, uptake of the MPP remains low, constrained by limited awareness, low financial literacy, distrust of formal institutions, and operational challenges in collecting small, irregular contributions from geographically dispersed populations. At the same time, informal thrift and rotating savings systems such as ajo/esusu/adashe remain deeply embedded in Nigerian communities, with ajo collectors performing functions analogous to deposit mobilisation, record keeping and monitoring through repeated personal contact and social sanctions. Drawing on adoption theories (TPB, TAM, UTAUT) and trust/social capital perspectives, the paper develops a conceptual model in which social influence drive adoption of micro pensions, while ajo collectors operate as informal formal bridges that enhance awareness, reduce transaction frictions and strengthen interpersonal and institutional trust. The model proposes that engaging ajo collectors as awareness agents, KYC and registration facilitators, contribution collection/remittance agents and customer service relays will positively influence micro pension intention and uptake, and may also moderate the effects of perceived benefit and trust on adoption among informal sector workers. The paper concludes that carefully regulated and digitized integration of ajo collectors into MPP delivery supported by clear consumer protection rules, agent oversight and fintech platforms offers a promising pathway to “attract the informal sector informally” and expand retirement security in Nigeria’s predominantly informal economy, while providing a testable framework for future empirical research

Keywords Micropension Informal-Sector Finance “Ajo Collectors” UTAUT

ENTREPRENEURIAL COMPETENCY AND SME PERFORMANCE: THE MODERATING ROLE OFENTREPRENEURIAL ORIENTATION

Hussaini Yaro Shehu — Ahmadu Bello University Zaria

Abstract
Small and Medium Enterprises (SMEs) are widely recognised as vital drivers of economic growth, employment generation, and poverty reduction in Nigeria. Despite their significance, the performance of many SMEs remains suboptimal, largely due to inadequate entrepreneurial competencies. This study proposes to examine the effect of entrepreneurial competency measured in terms of entrepreneurial knowledge and entrepreneurial skills on the performance of SMEs, with particular emphasis on the moderating role of entrepreneurial orientation (EO). Grounded in the Resource-Based View (RBV) theory, the study will adopt a cross-sectional survey research design. Primary data will be collected from registered SME owner-managers operating in Kaduna metropolis through the use of structured questionnaires. SME performance will be measured using non-financial performance indicators, while entrepreneurial competency and entrepreneurial orientation will be assessed using validated measurement scales adapted from prior empirical studies. Data will be analysed using appropriate statistical techniques to test the proposed direct and moderating relationships among the study variables. The study is motivated by inconsistent findings in existing literature regarding the entrepreneurial competency and performance relationship. By incorporating entrepreneurial orientation as a moderating variable, the study is expected to provide deeper insights into how organisational behaviour enhances the effectiveness of entrepreneurial competencies in improving SME performance. The findings are anticipated to contribute to entrepreneurship literature and provide useful implications for policymakers, SME owner-managers, and enterprise development agencies in Nigeria.

Keywords Keywords: Entrepreneurial competency entrepreneurial orientation SMEs performance.

Entrepreneurial Passion and SMEs Performance in Nigeria: Entrepreneurial Agility as a Moderator

Bolaji Olorunmaye Mejabi — Department Of Business Adminstration, Baze University Abuja

Ojeleye Yinka Calvin — Department Of Business Administration, Ahmadu Bello University Zaria

Mustapha Abdullahi Hauwa — Department Of Business Administration, Ahmadu Bello University Zaria.

Small and medium-sized enterprises (SMEs) in Nigeria face numerous challenges such as intense competition, limited access to finance, low morale and rapidly changing market conditions, which have hindered their performance and sustainability. Anchored on the Dynamic Capabilities Theory, this study examined the effect of entrepreneurial passion on SMEs performance in Abuja, Nigeria, with entrepreneurial agility serving as a moderating variable. The population comprised 17,321 registered SMEs in Abuja, from which a sample size of 390 was determined using the Taro Yamane formula and increased by 10% to 430 to account for potential non-responses. A total of 386 valid responses were analysed using data collected through structured questionnaires administered physically and online across the six Area Councils of Federal Capital Territory, Abuja. Preliminary diagnostic tests confirmed data appropriateness through outlier, normality, multicollinearity and non-response bias and common method bias assessments. The study employed survey and cross-sectional designs. Findings revealed that entrepreneurial passion and entrepreneurial agility both have positive and significant effects on SMEs performance. Furthermore, entrepreneurial agility significantly moderated the relationship between entrepreneurial passion and SMEs performance, indicating that SMEs with highly agile entrepreneurs tend to translate their passion into superior business outcomes. The study recommends that SME owners/managers should actively develop and strengthen entrepreneurial agility through continuous learning, strategic flexibility, and adaptability training programmes. By cultivating agility, entrepreneurs can better leverage their passion to identify opportunities, respond effectively to environmental changes, and enhance overall business performance in Nigeria’s dynamic and competitive market environment. The study underscores the importance of fostering agility-oriented entrepreneurial behaviour to enhance SMEs competitiveness and adaptability in dynamic environments.

Keywords Entrepreneurial passion Entrepreneurial agility SMEs performance Dynamic Capabilities Theory

GOVERNMENT POLICIES AND THE PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES (SMEs) IN KARU LOCAL GOVERNMENT AREA, NASARAWA STATE

Felicia Eze — Bingham University

The study examined the effect of government policies on the performance of SMEs in Karu, Nasarawa State, Nigeria. The specific objectives are to determine the effect of taxation policy and licensing on the performance of SMEs in Karu, Nasarawa State, Nigeria. The research design for this study was survey. The population was 594 SMEs and the study adopted a census sampling technique as the population was not too large to manage. The method of data collection was questionnaire, administered to the respondents who were owners/managers of small and medium businesses in Karu, Nasarawa State, Nigeria. The statistical tools employed in this study was multiple regressions. The study found that government policies have negative and significant effect on the performance of SMEs in Karu. This implies that government policies in terms of taxation and licensing contribute significantly to the performance of SMEs in Karu. Other findings were that taxation has negative and a significant effect on growth of SMEs in Karu and licensing has a negative and significant effect on growth of SMEs in Karu. Based on the findings, it was recommended that government of Nasarawa State should reduce the tax rate and multiple taxation which they charged the SMEs; and increase the number of SMEs licensed in the state to perform different forms of enterprises in order to contribute to the well-being of the State and society at large.

Keywords Government Policies Taxation Licensing and SMEs performance

Perceptions of Nigeria’s Tax Reform among Informal Grains Sellers: A Qualitative Study.

Lawal Gambo Saulawa — Department Of Business Administration, Ahmadu Bello University, Zaria

Abubakar Ado Adamu — Distance Learning Institute, Kaduna State University.

Abstract
Nigeria’s recent tax reform agenda aims to expand the tax base, improve revenue generation, and enhance fiscal sustainability. However, the success of these reforms depends largely on the perceptions, understanding, and compliance behaviour of actors within the informal economy, which constitutes a significant proportion of national economic activity. Informal grains sellers represent a critical segment of this sector, yet their voices remain underrepresented in tax policy discourse. This study explores the perceptions of informal grains sellers regarding Nigeria’s tax reform and examines how these perceptions shape their attitudes toward tax compliance and engagement with government authorities. Adopting a qualitative research design, in-depth semi-structured interviews were conducted with purposively selected grains sellers in a major urban market in Northern Nigeria. Data were analyzed thematically to identify recurring patterns, meanings, and contextual interpretations. Findings reveal varying levels of awareness of the tax reform, concerns about fairness, transparency, multiple taxation, enforcement practices, and perceived lack of reciprocal public service delivery. While some informants expressed willingness to comply under improved governance conditions, others demonstrated skepticism and resistance rooted in historical mistrust and economic vulnerability. The study concludes that Limited awareness and understanding of tax reform objectives among grains sellers constrain effective participation in the formal tax system. Among others, the study recommends that government should enhance communication and awareness campaigns targeted at informal grains sellers, using local languages and participatory platforms to explain tax reform objectives and procedures.

Keywords Keywords: Informal economy tax reform grains sellers perceptions tax compliance.

CONCEPTUAL REVIEW OF CEO CHARACTERISTICS AND ENTERPRISE RISK MANAGEMENT (ERM) EFFECTIVENESS IN MANUFACTURING FIRMS

Maryam Isiaka — Ahmadu Bello University Zaria

Professor Luka Mailafia — Ahmadu Bello University Zaria

Dr Muhammed Dahiru Tahir — Ahmadu Bello University Zaria

Dr Yazeed Muhammed — Ahmadu Bello University Zaria

Abstract
This conceptual paper examines how Chief Executive Officer (CEO) characteristics influence the effectiveness of risk management practices in listed manufacturing firms. In today’s volatile business environment, manufacturing firms face multiple operational, financial, regulatory, and strategic risks that can weaken performance and sustainability if not properly managed. Drawing on Upper Echelons Theory and Agency Theory, the paper argues that CEOs’ personal and professional attributes such as gender, educational background, tenure, and industry experience shape managerial judgement, risk perception, and strategic decisions regarding risk governance. The study synthesizes extant literature and proposes that CEOs with stronger educational qualifications and relevant industry experience are more likely to support structured enterprise risk management (ERM) frameworks, improved risk monitoring, and proactive mitigation strategies. Additionally, the paper highlights that CEO tenure can produce both positive and negative outcomes, depending on whether long service leads to competence or entrenchment. By integrating prior empirical and theoretical studies, the paper develops a conceptual model linking CEO features to risk management effectiveness in manufacturing firms. The paper contributes to corporate governance literature by clarifying how leadership traits influence organizational risk posture and risk culture, especially in emerging markets where institutional weaknesses increase executive discretion.

Keywords Keywords: CEO characteristics risk management enterprise risk management corporate governance manufacturing firms Nigeria.

FIRM SIZE AS A THEORETICAL MODERATOR IN THE CEO ATTRIBUTES–RISK MANAGEMENT RELATIONSHIP: A CONCEPTUAL FRAMEWORK FOR LISTED MANUFACTURING FIRMS

Maryam Isiaka — Ahmadu Bello University Zaria

Professor Luka Mailafia — Ahmadu Bello University Zaria

Dr Muhammed Dahiru Tahir — Ahmadu Bello University Zaria

Dr Yazeed Muhammed — Ahmadu Bello University Zaria

Abstract
This conceptual paper explores the moderating role of firm size in the relationship between CEO attributes and risk management effectiveness in listed manufacturing firms. Although CEO characteristics such as gender, education, tenure, and experience are widely recognized as influential factors in strategic decision-making, their impact on risk management may vary across organizations due to differences in organizational scale. Using insights from Contingency Theory, Upper Echelons Theory, and Resource-Based View, the paper argues that firm size determines the level of resources, governance sophistication, and structural complexity available for enterprise risk management (ERM) implementation. Large firms often possess stronger internal controls, dedicated risk committees, advanced analytics, and formalized risk frameworks, which may reduce dependence on CEO discretion. Conversely, smaller firms typically rely heavily on CEO judgement, intuition, and personal expertise due to limited institutional risk infrastructure. Therefore, firm size can either strengthen or weaken the influence of CEO attributes on risk management outcomes. This paper synthesizes existing literature and develops a conceptual framework showing how firm size interacts with CEO features to shape risk culture, risk controls, and risk mitigation strategies in manufacturing firms. The paper provides theoretical clarity for future empirical research and offers practical insights for boards and regulators seeking to improve risk governance.

Keywords Keywords: firm size CEO features moderating effect risk governance enterprise risk management manufacturing sector.

Mediating Role of Perceived Access to Finance on Risk-taking and Students’ Entrepreneurial Intention

Abubakar Abdullahi — Kaduna State University (kasu) Kaduna

Mohammed Yazeed Phd — Department Of Business Administration; Ahmadu Bello University, Zaria

Muhammad Sani Burodo Phd — Federal University, Dutse- Department Of Actuarial Science And Insurance

Abubakar Mohammad Mayanchi — Department Of Business Administration, University Of Lagos

This study explores the mediating influence of perceived access to finance on the relationship between risk-taking and students’ entrepreneurial intention within Kaduna State University, Nigeria. Guided by the Theory of Planned Behavior (Ajzen, 1991), the research investigates how students’ willingness to assume business risks translates into entrepreneurial intention and how their perception of financial accessibility enhances this relationship. Employing a cross-sectional survey design, data were collected from final-year undergraduate students and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS software. The results demonstrate that the constructs in the model possess acceptable levels of reliability and validity, as evidenced by strong Cronbach’s Alpha, Composite Reliability, and Average Variance Extracted values. The Heterotrait-Monotrait Ratio (HTMT) assessment confirmed the discriminant validity of all constructs. The structural model analysis revealed that risk-taking significantly and positively affects entrepreneurial intention, indicating that students who are more inclined to take calculated risks are more motivated to start their own ventures. Moreover, the study identified a significant mediating effect of perceived access to finance, suggesting that students who perceive financing as accessible are more likely to convert their risk-taking tendencies into entrepreneurial intentions. The study concludes that risk-taking behavior and financial accessibility are pivotal in driving entrepreneurial intention among students. It recommends that universities integrate risk-management and entrepreneurship training into their curricula and that policymakers create inclusive financial schemes and startup support systems to empower young entrepreneurs and promote a vibrant entrepreneurial culture.

Keywords Risk-taking Perceived Access to Finance Entrepreneurial Intention Theory of Planned Behavior

STRATEGIC ALLIANCES AND THE PERFORMANCE OF INSURANCE FIRMS IN NIGERIA: A CONCEPTUAL FRAMEWORK

Ponju Bulus Gonji — Department Of Actuarial Science, University Of Jos

Ibrahim A. Tela — Department Of Business Administration, Faculty Of Management Sciences, University Of Jos, Plateau State

Ibrahim Harrison — Department Of Entrepreneurship, Skyline University, Kano State.

This study investigates strategic alliances and the performance of insurance firms in Nigeria. The study basically examined the usefulness of the three major types of strategic alliances on the performance of insurance firms. The dimensions of strategic alliances examined in this study are joint venture alliance, equity strategic alliances and non-equity strategic alliances. The three propositions set for the study were based on each of the dimension of the strategic alliances used in this study. These propositions are; Joint Venture Strategic Alliances affect the performance of insurance firms in Nigeria, Equity strategic alliances affect the performance of insurance firms in Nigeria and Nonequity strategic alliances affect the performance of insurance firms in Nigeria. The paper adopted a desk research method by analyzing previous studies to arrive at a conclusion. It revealed that strategic alliances can improve the performance of insurance firms in Nigeria. Therefore, it recommends that owners, managers and regulators of insurance firms in Nigeria should encourage insurance firms to go into strategic alliances in order to improve their performance. This study identified the relevance of strategic alliances in enhancing the performance of insurance firms in Nigeria.

Keywords Strategic alliances joint venture alliance equity strategic alliances and non-equity strategic alliances and Performance

Effect of Resource Allocation, Strategic Adaptability, and Knowledge Management, on Innovation Performance: Role of Digital Orientation

Idris Yusuf Isah — Ahmadu Bello University Zaria

This study investigates the determinants of innovation performance within Nigeria's small and medium-sized enterprise (SME) manufacturing sector, focusing on Kano State. Despite SMEs' critical role in economic growth and employment, their innovation outcomes are hindered by inefficient resource allocation, limited strategic adaptability, and underdeveloped knowledge management capabilities, exacerbated by a volatile business environment. This research examines the direct effects of these three key factors on innovation performance and further explores the moderating role of digital orientation in strengthening these relationships. Employing a positivist philosophy and a cross-sectional survey design, quantitative data will be collected from 520 manufacturing SMEs via structured questionnaires. Analysis will utilize structural equation modeling to test the proposed hypotheses. The study is poised to contribute theoretically by extending the Resource-Based and Knowledge-Based Views through the integration of digital orientation as a strategic moderator. Practically, it aims to provide actionable insights for SME managers, policymakers, and development agencies to enhance innovation-driven competitiveness and resilience in resource-constrained contexts like Nigeria.

Keywords innovation performance resource allocation strategic adaptability knowledge management capabilities digital orientation.

FUEL SUBSIDIES AND OIL PRICE SHOCK ON MACROECONOMIC INSTABILITY IN EMERGING ECONOMIES

Joy Altasom Gwems — Nigerian College Of Aviation Technology, Zaria

Najib Abubakar Abdulaziz — Department Of Business Administration, Nile University Of Nigeria, Abuja,

Francis Sylvanus Udoh — Department Of Business Administration, Nile University Of Nigeria, Abuja

Ekanem Ediuku — Department Of Business Administration; Nile University Of Nigeria, Abuja

Despite extensive policy discussions, long-term effects of oil price shocks and gasoline subsidies on macroeconomic instability in Nigeria have not been fully examined empirically. This study closed this gap by examining the dynamic influence of these two variables using quarterly data from 2010Q1 to 2024Q4. Finding out how fuel subsidies and oil price shocks affected Nigerians' macroeconomic instability was the primary goal of this study. Additional related objectives include determining the impact of fuel subsidy and oil price shock on poverty, unemployment and per-capita income in Nigeria. The study's robust econometric methodology, which included descriptive statistics, unit root tests, Engel-Granger co-integration analysis, EGARCH modeling for volatility, and the Fully Modified Ordinary Least Squares (FMOLS) technique, demonstrated potent long-term relationships between the variables. The results showed that fuel subsidies and oil price shocks significantly contributed to unemployment (F-statistic = 4.5991; p = 0.0244). Poverty rate (F-statistic = 5.2456; p = 0.0023) and per capita income (F-statistic = 4.3121; p = 0.0414) were also considerably affected, with oil shocks exacerbating economic hardship and subsidies not reaching the neediest. With careful reinvestment in infrastructure, education, and job growth, the report suggests phasing off fuel subsidies.

Keywords Fuel Subsidies Oil Price Shock Poverty Unemployment and Per-Capital Income

IMPACTS OF COVID-19 ON THE FISH FARMERS AND THEIR FAMILIES DUE TO RESTRICTION POLICIES IN KATSINA METROPOLIS, NIGERIA

Mohammed Abdullahi — Federal Polytechnic Daura

Basiru Abubakar — Colleagues At Fedpoly Daura

Coronavirus 2019 is a global health concern that has left most countries in a state of severe economic meltdown. Scientific research has been down on the virus and its impact on various sectors but that of the Nigerian aquaculture industry has been missing. This paves the way for this research to aim at bridging this gap by looking at the perception of fish farmers on the influence of coronavirus on their activities, the challenges they face during the period of the virus, and the coping strategies adopted to mitigate the impact of the virus. The research used cross sectional survey design with the sample size being 70 fish farmers and their families living in Katsina state, Nigeria. Homogeneous purposive sampling was used and primary data collected through the use of google form. The data collected was analysis using SPSS version 25.0. The result of the analysed data showed that: on socioeconomic characteristics; the majority of the respondent reported that Coronavirus has had an effect on their fishing activity and they were mostly small scale farmers with catfish being the predominate fish farmed. The majority of fish farmers perceived demand decline, high cost of production, fish being more expensive, and reduction of manpower on the farm due to lockdown measures. Reduction in walk-in customers to the farm was revealed as the major challenge posed by the pandemic, while the

Keywords Economic meltdown pandemic virus Aquaculture

Influence of Entrepreneurship Education and Need for Achievement on Entrepreneurial Intention: Moderating role of Mentorship

Usamat Tijjani Abubakar — Ahmadu Bello University

Entrepreneurship activity has become a matter of concern among researchers and policy makers. The study examines low level student of entrepreneurship intention to venture into entrepreneur. The research investigates the influences entrepreneurship education, need for achievement and on entrepreneurial intention: moderating role of mentorship in Kaduna State .Survey research design a cross sectional in nature, primary data through self-administered questionnaires using simple random sampling technique. The population consists of student of Kaduna State University, data to be analysis used SPSS and PLS- SEM. Result Entrepreneurship Education and Need For Achievement, are found to be positive and significant and robust predictors of EI. The finding indicates that the Mentorship partially moderate Entrepreneurship Education and Need for Achievement on Entrepreneurial Intention.Recommendation of the research is to help students to have a mindset of set up a business. To boost students’ skills and face today entrepreneurship challenges. Benefit of researchers ,policy makers and Government

Keywords Entrepreneurship Education Need for Achievement entrepreneurial Intention and Mentorship

Innovation Performance: A Conceptual Framework for Enhancing SME Competitiveness in Emerging Economies

Idris Yusuf Isah — Ahmadu Bello University Zaria

Small and medium size enterprises SMEs have been playing a critical role in economic growth, employment creation, and private sector development, particularly in emerging economies. Despite their importance, many SMEs operate under conditions of resource scarcity, macroeconomic instability, infrastructural deficits, and policy uncertainty. This study provides a conceptual review of innovation performance as a multidimensional and capability-driven construct within the context of emerging economies. Drawing on the Resource-Based View, Dynamic Capabilities Theory, and Absorptive Capacity Theory, the paper develops an integrated framework that explains how SMEs transform limited resources into innovative outcomes through learning, adaptation, and strategic reconfiguration. The review synthesizes prior literature to clarify the evolution, dimensions, determinants, and measurement of innovation performance, with particular emphasis on product, process, marketing, organisational, and sustainable innovations. The analysis highlights that, in resource-constrained environments, incremental process and marketing innovations often yield greater competitive benefits than capital-intensive product innovation. Furthermore, the study argues that traditional innovation metrics, such as R&D expenditure and patent counts, inadequately capture the adaptive and informal nature of innovation in emerging economies. As a result, a more holistic measurement approach is proposed, combining quantitative efficiency indicators with qualitative assessments of learning orientation, managerial capability, and strategic agility. The paper contributes to theory by contextualising established innovation frameworks and offers practical implications for SME managers and policymakers seeking to enhance competitiveness, resilience, and long-term development through innovation performance.

Keywords Innovation performance Emerging economies Dynamic capabilities Absorptive capacity Resource-based view

MODERATING EFFECT OF INNOVATION CAPABILITY ON THE INFLUENCE OF HUMAN CAPITAL ON THE PERFORMANCE OF SMES IN KADUNA STATE

Mudassir Idris Sada — Ahmadu Bello University, Zaria

Dr. Sahnun Ladan — Department Of Business Administration, Ahmadu Bello University, (abu), Zaria

Dr. Auwalu Inusa — International Center Of Excellence For Rural And Entrepreneurship (icerfe), Ahmadu Bello University, (abu) Zaria

Prof. Ms Tijjani — Department Of Accounting, Ahmadu Bello University, (abu)

ABSTRACT
Despite this immense potential, SMEs in Kaduna State and across Nigeria face numerous constraints that impede their performance and sustainability. These constraints are closely linked to the core variables of this study. First, deficiencies in human capital hinder the ability of SMEs to innovate and respond effectively to market changes. The study examined the moderating effect of innovation capability on the influence of human capital on the performance of SMES in Kaduna State. The population of this study comprises of Small and Medium Enterprises (SMEs) operating within Kaduna State. Kaduna State has one thousand and seventy-two (1,072) SMEs (SMEDAN, 2022). Sample size of 285 were drawn from the population using Krejcie and Morgan (1970). The findings of the study revealed that human capital has significant relationship with Small and Medium Enterprise performance and innovation capability significantly moderates the relationship between human capital and Small and Medium Enterprises performance. The study recommended that entrepreneur should strive for more knowledge, attend seminars, and enrol for courses that will promote his personality traits towards improving and having a rewarding business outfit.

Keywords Keyword: human capital SMEs performance and innovation capability

MODERATING ROLE OF EXTERNAL BUSINESS ENVIRONMENT ON THE RELATIONSHIP BETWEEN BUSINESS INCUBATION SERVICES AND SMES PERFORMANCE IN FCT, ABUJA, NIGERIA.

Ahmad Abdulazeez — Amttra Joint Growth Ltd

Abstract
Performance of Small and Medium-Sized Enterprises (SMEs) is widely recognized as a critical driver of economic growth, employment generation, innovation and sustainable development. Despite their significant contributions, SMEs in Nigeria continue to face numerous challenges that limit their ability to perform optimally. These challenges include limited access to entrepreneurship training, inadequate financial support, insufficient ICT infrastructure and an unstable external business environment. Against this background, this study examined the moderating role of the external business environment on the relationship between access to entrepreneurship training, access to financial support, access to ICT support and SMEs’ performance in the Federal Capital Territory (FCT), Abuja, Nigeria.
The study adopted a survey research design and data were collected through structured questionnaires administered to SME operators. A total of 391 valid questionnaires were analyzed using correlation analysis with the aid of SPSS version 23. The findings revealed that access to entrepreneurship training, financial support and ICT support are significantly related to SME performance. More importantly, the results showed that the external business environment such as government policies, infrastructure, regulatory framework and economic conditions significantly moderates these relationships. This implies that a supportive external business environment strengthens the positive impact of these support mechanisms on SME performance, while an unfavorable environment weakens their effectiveness.

Keywords Keywords: Entrepreneurship Performance Access to Entrepreneurship Training Access to Financial Support Access to ICT Support and External Business Environment

The Implementation Gap in Emerging Economies: A Theoretical Analysis of Policy Disconnects

Akpughe Wanogho — Federal Polytechnic Orogun, Delta State Nigeria

Apinoko Raphael — Federal Polytechnic, Orogun, Delta State, Nigeria

(Track and Paper Type: Theoretical)
Abstract
This paper investigates a striking and disturbing discrepancy in the application of policies in developing countries, where well-designed programs sometimes fail to generate the predicted results. This study seeks to develop a thorough theoretical framework connecting four key components often studied independently: the dynamics between principals and agents, policy imitation, institutional weaknesses, and bureaucratic inertia. Methodologically, the paper adopted a critical analysis and conceptual investigation of the available academic literature in public administration, political science, and development studies, the study develops a coherent model that shows how complex interactions among these components lead to general implementation failures. The findings suggest that a setting promoting symbolic adherence over real policy implementation results from the convergence of several principles with different expectations, unreflective copy of outside policy frameworks, ongoing bureaucratic burdens, and weak institutional arrangements. The study concludes that designing regulations sensitive to the particular surroundings of local administrative capacities and realities of emerging economies is vital for successfully tackling implementation failures. The paper recommends investing in projects to create capacity that can lessen administrative resistance; actively engaging local stakeholders in every stage of the policy process; conducting thorough contextual assessments before the adoption of policies; and improving vertical alignment between those engaged in policy design and implementation. The study’s contribution to knowledge is threefold: it reinterprets principal-agent theory for the complex institutional settings typical of developing nations, includes bureaucratic inertia as a rational reaction to competing needs, and combines policy diffusion mechanisms into the analysis of implementation. This all-inclusive approach gives a unified analytical framework for understanding and resolving the continuous policy misalignments that obstruct development projects in emerging economies.

Keywords Keywords: implementation gap emerging economies bureaucratic inertia policy mimesis principal–agent theory

THE MODERATING ROLE OF PRODUCT INNOVATION CAPABILITY ON THE RELATIONSHIP BETWEEN KNOWLEDGE CREATION AND SMES PERFORMANCE

Abbas Abdulganiyu — Ahmadu Bello University, Zaria

Dr. Auwalu Inusa — Co-author

Prof. S. A. Karwai — Co-author

Abdulmalik Abubakar Yusuf — Co-author

Over two million businesses in Small and Medium Enterprises (SMEs) subsector died between 2017 and 2025 alone, pushing more than six million Nigerians into unemployment market. SMEs contribute 46.3% to the national Gross Domestic Product. The study examined the moderating role of Product Innovation Capability on the relationship between Knowledge creation and SMEs performance. The study used cross sectional research design, it utilized primary data, with questionnaire as the instrument for primary data collection. The population of the study was made up of 38,685 business owners. The sample size for this study is 380 determined by using the Krejcie and Morgan (1970) table. Statistical Package for Social Science (SPSS) Version SPSS 27 and Smart PLS 4 were employed to analyze the data and test the hypotheses respectively. The findings of the study revealed that knowledge creation was found to be positive and significantly related with SMEs performance. Product innovation does not significantly moderate the relationship between knowledge creation and SMEs performance. The study therefore recommended that SMEs should allocate resources to R&D initiatives that generate, store, share and apply new knowledge, ideas, and processes. By systematically investing in research, SMEs can create innovative products that directly enhance performance. SMEs should consider combining knowledge creation with product innovation to maximize performance outcomes.

Keywords knowledge creation knowledge management product innovation SMEs SMEs performance

Effect of Celebrity Attractiveness, Celebrity Expertise, Celebrity Trustworthiness and Celebrity Brand Fit on Customer Patronage of MTN Nigeria

Rebecca Barnabas Gaiya — Department Of Business Administration, Ahmadu Bello University Business School, Ahmadu Bello University, Zaria.

Karwai Sulaiman Abdullahi — Department Of Business Administration, Ahmadu Bello University Business School, Ahmadu Bello University, Zaria

Inusa Auwalu — Department Of Business Administration, Ahmadu Bello University Business School, Ahmadu Bello University, Zaria.

Naala Mohammed Nura Ibrahim — Department Of Business Administration, Ahmadu Bello University Business School, Ahmadu Bello University, Zaria

This study assessed the influence of celebrity attractiveness, expertise, trustworthiness, and brand fit on customer patronage among subscribers of MTN Nigeria, the largest telecommunications company in the country and was guided by credibility theory. The study employed a cross-sectional survey design, targeting an infinite population of approximately 77.7 million MTN subscribers. The study employed sample size of 520 to accommodate potential non-responses. Due to lack of a comprehensive sampling frame, purposive sampling was utilized. Data analysis was conducted using PLS-SEM on SMARTPLS software. The findings revealed that celebrity attractiveness and expertise significantly impact customer patronage, while trustworthiness and brand fit do not show a significant effect. These results suggest that consumers in the Nigerian telecommunications market are more influenced by the appeal and perceived knowledge of celebrities rather than their perceived reliability or alignment with the brand's image. The study recommends that MTN Nigeria should prioritize attractive and expert celebrities in their endorsements to significantly enhance consumer patronage.

Keywords Celebrity Patronage MTN Nigeria and MTN subscribers

Influence of reverse logistics on firms’ performance of portable water production firms in Kaduna metropolis.

Williams Baba Elisha — Ahmadu Bello University, Zaria

The growing need for environmental sustainability, operational efficiency, and competitive advantage has intensified global interest in reverse logistics, particularly in resource-dependent industries such as portable water production. As firms in this sector increasingly face pressure to reduce waste, manage plastic recovery, optimize recycling processes, and comply with environmental regulations, reverse logistics has emerged as a strategic tool capable of enhancing both ecological and economic performance. The main objective of this study is to examine the influence of reverse logistics on the performance of firms in the portable water production sector, offering insights that can guide managerial decisions and policy development. The study provides a conceptual review of reverse logistics and performance used as a multidimensional construct within the portable water production outfits. This study is underpinned by Resource-Based theory, which best explains reverse logistics as resource that leads to competitive advantage. The study built a conceptual framework to explain how reverse logistics facilitate performance. This study tried to review and synthesize issues such as reverse logistics, firms’ performance, sustainability, and environment. The study contributes to theory by way of establishing framework that explains the role of reverse logistics in improving firms’ performance and finally, recommending to policymakers to invest on reverse logistics so as enhance competitiveness, resilience, and sustainable growth of the nations’ environment and the economy.
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Keywords: Reverse Logistics, firm’s Performance, Developing economies, environment, sustainability

Keywords Reverse logistics Firms' performance developing economies environment sustainability

Navigating Environmental Uncertainty through Supply Chain Flexibility on Firm Performance: A Conceptual Framework for Manufacturing Firms in North West Nigeria Doctoral colloquium

Aminu Ahmad — Abu Zaria

Navigating Environmental Uncertainty through Supply Chain Flexibility on Firm Performance: A Conceptual Framework for Manufacturing Firms in North West Nigeria
Doctoral colloquium
By
Aminu Ahmad
P24BSBA 9021
Abstract
Manufacturing firms operating in North West Nigeria are embedded in environments characterized by persistent and multidimensional environmental uncertainty, arising from demand volatility, supply-side instability, regulatory unpredictability, and infrastructural and security-related disruptions. While existing supply chain literature largely treats environmental uncertainty as an exogenous constraint with predominantly negative performance implications, this paper argues that such effects are neither uniform nor deterministic. Rather, the performance consequences of environmental uncertainty are contingent upon the firm’s adaptive capabilities. Drawing on Dynamic Capabilities Theory and Contingency Theory, this paper develops a conceptual framework that theorizes supply chain flexibility as the central mechanism through which firms respond to distinct dimensions of environmental uncertainty. Environmental uncertainty is conceptualized as a composite construct encompassing demand uncertainty, supply uncertainty, regulatory uncertainty, and operational infrastructure uncertainty, each exerting differential pressures on manufacturing operations. Supply chain flexibility, manifested through flexible sourcing arrangements, adaptable production systems, responsive logistics, and reconfigurable distribution structures, is positioned as a dynamic capability that enables firms to sense environmental disruptions, reconfigure supply chain resources, and align operational responses with contextual demands. The paper advances theory by reframing environmental uncertainty from a purely disruptive force into a contextual trigger for capability development. Grounding the framework in the manufacturing realities of North West Nigeria, the study extends dynamic capability reasoning to sub-national contexts in developing economies and provides a theoretically grounded foundation for future empirical inquiry into adaptive supply chain strategies under persistent uncertainty.

Keywords Environmental Dynamism Supply Chain Flexability Organizational Performance manufacturing Firms and Developing Economy Context

Role of Green Intellectual Capital on the Relationship between Green Supply Chain Management Practices and Firm Performance in the Portable Drinking Water Production Firms, Kaduna Metropolis.

Williams Baba Elisha — Ahmadu Bello University, Zaria

The performance of manufacturing firms is very critical to the growth of nations; however, this growth has been marred by issues such as the inability to manage the scarce resources available to the firms. This study tries to examine how Green supply chain practices can be applied to address the challenge of underperformance of the manufacturing firm. The main objective is to examine the role of green intellectual capital in the relationship between green supply chain management practices and firm performance in the portable drinking water production firms in Kaduna metropolis. The study adopted a survey research design, where structured and self-administered questionnaires were used to collect the data. The data collected would be analyzed using SPSS and Partial Least Squares -Structural Equation Modeling, because it is a robust tool for analyzing data that is multivariate in nature. The expected findings show a positive and significant relationship between the IVs and the DV in the presence of the moderator. The study recommends that the management of the firms should invest in green manufacturing, eco-design, and reverse logistics as they can boost performance.

Keywords Firms’ Performance Green manufacturing eco-design Revere logistic

The Influence of Entrepreneurial and Interpersonal Skills on the Performance of Poultry Farming In Nasarawa State, Nigeria.

Mahmud Danladi — Nasarawa State University, Keffi, Nasarawa State.

MAHMUD Danladi
ABSTRACT
This study examined the influence of entrepreneurial and interpersonal skills on the performance of poultry farming in Nasarawa State, Nigeria. The increasing demand for poultry products, coupled with the challenges faced by farmers, underscores the need for improved management skills to ensure sustainability and profitability in the sector. A descriptive survey design was adopted, and data were collected from 250 registered poultry farmers across selected Local Government Areas using a structured questionnaire. The study investigated key entrepreneurial skills such as opportunity identification, financial management, innovation, and risk-taking, alongside interpersonal skills including communication, teamwork, and conflict management. Data were analyzed using descriptive and inferential statistics. Findings revealed that both entrepreneurial and interpersonal skills significantly contributed to the improved performance of poultry farming in terms of productivity, profitability, and sustainability. Farmers with strong entrepreneurial orientation were more likely to adopt modern practices, diversify operations, and manage risks effectively, while those with enhanced interpersonal skills maintained better relationships with customers, suppliers, and workers, which translated into increased business growth. The study concludes that entrepreneurial and interpersonal skills are critical determinants of poultry farm performance in Nasarawa State. It recommends that government agencies, agricultural extension workers, and private stakeholders should organize capacity-building programs, skill acquisition training, and mentorship initiatives to strengthen farmers’ competencies. Enhancing these skills will not only improve poultry farming outcomes but also contribute to food security, employment generation, and economic development in the region.

Keywords Entrepreneurial skill Interpersonal Skills poultry farming & Farm performance

Influence of Entrepreneurship Education, Need for Achievement and Creativity on Entrepreneurial Intention: Moderating role of Mentorship

Usamat Tijjani Abubakar — Ahmadu Bello University

Entrepreneurship activity has become a matter of concern among researchers and policy makers. The study examines low level student entrepreneurship intention to venture into entrepreneur. The research investigates the influences entrepreneurship education, need for achievement and creativity on entrepreneurial intention: moderating role of mentorship in Nuhu Bamalli Polytechnic. Survey research design, cross sectional in nature, primary data collected through self-administered questionnaires using simple random sampling technique. Sample of 300 responders out the population of 1000 student of Nuhu Bamalli Polytechnic, data to be analysis used SPSS and PLS- SEM version 4. Result Entrepreneurship Education, Need for Achievement and Creativity are found to be positive and significant on Entrepreneurial Intention. The finding indicate that the mentorship moderate Entrepreneurship Education, Need for Achievement Creativity on EI. Also, based on the findings, this study contributes theoretically by supporting the use and application of the Theory of planned behavour, Human Capital Theory and need for achievement in improving the understanding of the relationship between entrepreneurship education, Need for achievement and Creativity on entrepreneurial intention. Recommendation of the research is to help students to have a mindset of set up a business. To boost students’ skills to face today’s considerable business and entrepreneurship challenges. Implication of the study for benefit of researchers and policy makers and Government.

Keywords Entrepreneurship Education Need for Achievement Creativity and Mentorship

Integrating Competency, Orientation, and Opportunity: A Strategic Framework for Boosting Small and Medium Enterprises Performance

Hussaini Yaro Shehu — Ahmadu Bello University Zaria

Abstract
In today’s dynamic and uncertain business environment, Small and Medium-sized Enterprises (SMEs) face increasing pressure to remain competitive and sustainable. This seminar explores a strategic framework that integrates three critical constructs Entrepreneurial Competency, Entrepreneurial Orientation, and Opportunity Recognition to better understand and enhance SME performance. Drawing upon the Resource-Based View (RBV) and Dynamic Capabilities Theory, the framework positions entrepreneurial competency as the foundational capability influencing SME outcomes. However, the direct effect of competency is neither linear nor isolated. Instead, it is moderated by Entrepreneurial Orientation (EO) the firm's posture toward innovation, proactiveness, and risk and mediated by the entrepreneur’s ability to recognize and exploit business opportunities. This study critically examines how these constructs interact, presenting both theoretical insights and empirical illustrations. Analyzing real-world SME cases and synthesizing current academic literature, the paper provides a holistic model for improving SME strategy, adaptability, and growth potential. The study concludes with actionable implications for entrepreneurs, policymakers, and researchers, offering a roadmap for building high-performance SMEs in resource-constrained environments. This integrative perspective aims not only to advance scholarly understanding but also to bridge the gap between theory and entrepreneurial practice.

Keywords Entrepreneurial Competency Entrepreneurial Orientation Opportunity Recognition and Small and Medium Enterprises Performance

Mediating role of Digital Information Literacy on the relationship between Digital Platform Utilization and Digital Competence on Women Business Performance in Nigeria.

Maimuna Abdulmumini — Ahmadu Bello University

Despite global efforts to promote women’s entrepreneurship, many female-owned businesses in developing economies continue to experience lower survival rates and limited growth, largely due to the persistent digital gender divide. In the rapidly digitizing business landscape, women entrepreneurs often lack the necessary digital competency, effective platform utilization, and critical digital information literacy required to compete and thrive. This study investigates how digital competency and digital platform utilization influence women’s business performance, with digital information literacy as a mediating variable. The theory used was Resource Base View and Capability Theory. Using a quantitative approach, data were collected from 312 women entrepreneurs in Kaduna State and analyzed through Partial Least Squares Structural Equation Modeling (PLS-SEM) via Smart PLS. The structural model revealed that both digital competency and digital platform utilization significantly and directly enhance women’s business performance. Digital competency also strongly predicts digital information literacy, which in turn positively affects performance, confirming partial mediation. The model explains 49.1% of the variance in business performance (R² = 0.491). The findings underscore that technical access alone is insufficient; women entrepreneurs need both digital skills and the ability to critically evaluate and apply online information. The study recommends integrated digital empowerment programs combining skill-building, information literacy training, and strategic platform adoption to sustainably improve women-owned business outcomes.

Keywords Digital platform Utilization Digital Competency Digital Information Literacy and Women Business Performance.

THE IMPACT OF BIOTECHNOPRENEURSHIP ON AGRICULTURAL INNOVATION AND FOOD SECURITY IN NIGERIA

Abubakar Bello Sarkin Aski — Federal Polytechnic Daura, Daura Katsina State

Zainab Liman El-marzuq — Federal Polytechnic Daura, Daura Katsina State

This study analyzed the impact of biotechnopreneurship on agricultural innovation and food security in Nigeria through a systematic review of secondary data (2014–2024). Two specific objectives were formulated to guide the study. The study employed a thematic analysis of peer-reviewed articles, institutional reports, and credible databases. The findings revealed that while biotechnopreneurship generated significant product and process innovations, including stress-tolerant crops, bio-inputs, and waste valorization, these remained at pilot scale due to interconnected barriers: restrictive regulation, funding gaps, infrastructure deficits, and public distrust. Nigeria's agricultural innovation system had functional knowledge generation but weak diffusion linkages, which limited food security outcomes. The study concluded that biotechnopreneurship has great potential to transform agriculture in Nigeria, but systemic challenges need immediate attention. The study also recommended, among other things, establishing a National Agri-Bio Innovation and Scaling Facility to de-risk ventures and accelerate commercialization, and launching a National Bio-Literacy and Market Creation Programme to build public trust and stimulate demand, thereby enabling scalable impact on food security.
Keywords: Biotechnopreneurship, Agricultural Innovation, Food Security, Nigeria

Keywords Biotechnopreneurship Agricultural Innovation Food Security Sustainable Development Nigeria

AGRICULTURAL ENTREPRENEURSHIP FACTORS AND PERFORMANCE: EVIDENCE FROM FARMERS IN OSUN STATE, NIGERIA

Adeyemi Peter Abiodun — Federal Polytechnic Ede, Osun State, Nigeria.

Babalola Jamiu Abidemi — Federal Polytechnic Ede, Osun State, Nigeria

Adebayo Samson Tomiwa — Osun State Polytechnic Iree, Osun State, Nigeria.

Omoniyi Osefat Omolola — Federal Polytechnic Ede, Osun State. Department Of Office Technology And Management

Factors affecting agricultural entrepreneurship, such as the educational level, training and extension services received, and practical experience of the farmers, are expected to enhance agricultural performance. This provided the background for this study, which examined how these factors affect agricultural performance among 305 farmers in Osun State, Nigeria with the use of structured questionnaire. The findings showed that the level of education had a significant effect on performance (β = 0.493, p < 0.001); training and extension services had a positive impact on performance (β = 0.319, p < 0.001); and practical experience significantly affected performance (β = 0.297, p < 0.001). Together, this bundle of variables provides strong evidence for a positive effect on agricultural productivity. The study emphasized the importance of education, training, and practical experience in advancing agricultural entrepreneurship in Osun State. For sustainability and improvement of these outcomes, therefore, the policy thrust should focus on increased access to quality agricultural education and the localized, timely training and extension services that are effective. In addition, practical learning opportunities should be enhanced to develop farmers’ skills and management capacity. These interlinked instruments would serve to improve farmers’ competence, productivity, and sustainable agricultural entrepreneurship in Osun State.

Keywords Agriculture Education Entrepreneurship Experience Training

Coping strategy as a moderator on entrepreneurial orientation and business performance of rural women enterprises in Kano State, Nigeria.

Asiya Kabir Umar — Kano State Polytechnic

Dr. Awalu Inusa — International Center Of Excellence For Rural Finance And Entrepreneurship, Abu Zaria

Dr. Ladan Sahnun — Department Of Business Administration, Abu Zaria

This study examined the intricate relationship between entrepreneurial orientation, coping strategies, and business performance among women-owned small and medium enterprises (SMEs) in the vibrant entrepreneurial landscape of Kano state, Nigeria. A sample size of 178 women entrepreneurs forms the basis for this research, and data analysis is conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM). The study unfolds with a focus on the unique contextual dynamics of Kano state, which provides a fertile ground for the exploration of entrepreneurial behaviors and resilience strategies. The findings of the study reveal that innovativeness is found to have a significant, albeit negative, impact on business performance. This suggests that while innovation is essential, it needs to be customized to suit local market conditions. In contrast, proactiveness emerges as a potent driver of business performance positive and significant, underlining the importance of an active and responsive approach to opportunities and challenges. Risk-taking is also shown to have a positive influence on business performance, signaling the potential for calculated risk-taking to lead to growth. Additionally, the study uncovers the crucial role of coping strategies as they moderate the relationship between entrepreneurial orientation and business performance. Effective coping mechanisms are demonstrated to amplify the positive effects of proactiveness and risk-taking while dampening the impact of innovativeness. These findings contribute to the body of knowledge on women-owned SMEs in Kano state, offering actionable insights for women entrepreneurs, policymakers, and support organizations. The study recommends the need for customized innovation strategies, proactive engagement, and calculated risk-taking. It also highlights the significance of balanced coping strategies and the value of networking and advocacy for gender equity in the entrepreneurial ecosystem. These insights aim to empower women entrepreneurs in Kano state and pave way for a more inclusive and thriving entrepreneurial landscape.

Keywords Coping strategy SMEs Women enterprises innovation Business

Effect of Attitude toward Entrepreneurship and Need for Achievement on Entrepreneurial Intention

Dr Hauwau Sani — Kaduna Polytechnic

Dr Razika Ismail Hassan — Department Of Business Education, Federal University Of Education, Zaria

The paper examined the effect of attitude toward entrepreneurship and need for achievement on entrepreneurial intention among undergraduate students of Business Administration and Entrepreneurship students in Bayero University Kano. A cross-sectional survey design was adopted, and data were collected from a proportionate sample of 168 400 level students from Business Administration and Entrepreneurship department selected through stratified sampling technique. Primary data were collected through self-administered questionnaire. The data collected were analysed using Statiscal Package for Social Sciences (SPSS) version 23 and Partial Least Squares Structural Equation Modeling (PLS-SEM) version 4.0. The study found significant positive relationship between attitude toward entrepreneurship and need for achievement on entrepreneurial intention. It is concluded that both a positive attitude toward entrepreneurship and a strong need for achievement significantly increase the likelihood of individuals intention to become entrepreneurs. These factors create a mindset that encourages individuals to take initiative, seek opportunities, and face the challenges associated with starting and running a business. Therefore, the study recommends that educational and developmental programs should focus on enhancing individuals' positive attitudes toward entrepreneurship and fostering a strong need for achievement to effectively boost entrepreneurial intentions.

Keywords Keywords: Attitude toward Entrepreneurship Need for Achievement Entrepreneurial Intention.

EFFECT OF ENTREPRENEURIAL ABILITY ON THE PERFORMANCE OF WOMEN OWNED SMES : THE ROLE OF MARKETING SKILLS

Fatima Abdullahi — Ahmadu Bello University Zaria

Isatou Tekanyi — Ahmadu Bello University

Fatima Sani Dangama — Ahmadu Bello University

Fatima Hassan El- Bature — Ahmadu Bello University

Elton Onwuzuroigbo Onyebuchi — Ahmadu Bello University Zaria

Women-owned small and medium-sized enterprises (SMEs) play a vital role in economic development, employment generation, and poverty reduction in developing economies such as Nigeria. This study examined the effect of entrepreneurial ability on the performance of women-owned SMEs in Zaria Metropolis, Kaduna State, with particular emphasis on the moderating role of marketing skills. The study adopted a descriptive explanatory, cross-sectional survey design within a positivist research paradigm. The population comprised 1,768 registered women entrepreneurs operating across diverse sectors in Zaria Metropolis. Using the Yamane sample size determination formula and adjusting for non-response, a sample size of 424 respondents was targeted, out of which 386 valid questionnaires were retrieved and analysed. The findings revealed that innovation capability and networking skills exerted significant positive effects on the performance of women-owned SMEs, while risk-taking propensity showed no significant direct influence. Marketing skills were found to significantly moderate the relationships between innovation capability and performance, as well as between risk-taking propensity and performance, though the effect sizes of the interaction terms were relatively small. The moderation effect of marketing skills on the relationship between networking skills and performance was not statistically significant. Overall, the model demonstrated substantial explanatory power, accounting for 56.1% of the variance in business performance. The study recommends that Adopt calculated evidence-based approaches to risk-taking. Entrepreneurs should use marketing insights and business analytics to evaluate new opportunities, thereby reducing uncertainty before committing scarce resources. The study concludes that business performance among women-owned SMEs in Zaria Metropolis is driven primarily by a combination of innovation capability and networking skills, both of which directly enhance firm outcomes. These findings reinforce the RBV argument that intangible capabilities—such as creativity, idea generation, and social capital—serve as strategic resources that provide competitive advantage.

Keywords Women-owned SMEs Entrepreneurial Ability Innovation Capability Marketing Skills Business Performance

Effect of financial literacy on the performance of women entrepreneurs in Kaduna state

Muktar Abdullahi — Ahmadu Bello University Zaria

Professor Salisu Umar — Ahmadu Bello University Zaria

Dr Idris Bashir Bugaje — Ahmadu Bello University Zaria

Professor Bello Sabo — Ahmadu Bello University Zaria

Abstract:
Women-owned small and medium enterprises (SMEs) continue to play a significant role in economic development; however, their performance in Nigeria is constrained by persistent high failure rates and declining contributions to gross domestic product (GDP). Against this backdrop, this study examines the effect of financial literacy on the performance of women entrepreneurs in Kaduna State. Adopting a survey cross-sectional research design, data were collected using a structured questionnaire administered to 7,351 women entrepreneurs selected through a stratified random sampling technique across the three senatorial zones of the state. The data were analysed using Structural Equation Modelling (SEM) to assess the relationships between financial literacy dimensions and business performance. The findings reveal that financial knowledge and financial attitude significantly and positively influence the performance of women entrepreneurs. Based on these results, the study recommends that government agencies, policymakers, and business development institutions should implement targeted financial education initiatives aimed at strengthening women’s financial knowledge and fostering proactive financial attitudes. Such interventions are important for translating financial literacy into sustained enterprise growth, improved performance, and enhanced economic contributions among women-owned businesses.

Keywords Women entrepreneurs performance financial knowledge financial attitude resource based view.

Entrepreneurial Intention as a Value-Driven Construct: A Conceptual Framework

Fatima Usman Sabo — Ahmadu Bello University, Zaria

Entrepreneurial intention has remained a central construct in entrepreneurship research due to its strong predictive relationship with entrepreneurial behavior. Despite extensive empirical attention, the conceptual foundations of entrepreneurial intention remain fragmented, with limited integration of personal values as a core explanatory mechanism. Existing intention models largely emphasizes on cognitive and situational predictors while under-theorizing the deeper value systems that shape individual evaluations of entrepreneurship. This paper develops a value-driven conceptual framework of entrepreneurial intention by integrating personal values and attitude within already established intention theories. Drawing on the Theory of Planned Behavior, Schwartz’s Theory of Basic Human Values, and Social Cognitive Theory, the paper positions attitude as a cognitive transmission mechanism through which personal values influence entrepreneurial intention. The study advances entrepreneurship theory by reconceptualising entrepreneurial intention as a value-anchored cognitive state and offers propositions to guide future empirical research.
Keywords: Entrepreneurial intention, personal values, attitude, theory of Planned Behavior, Schwartz’s Theory of Basic Human Values

Keywords Entrepreneurial intention personal values attitude theory of Planned Behavior Schwartz’s Theory of Basic Human Values

PERSONAL VALUES AND ENTREPRENEURIAL INTENTION: THE MEDIATING ROLE OF ATTITUDE

Fatima Usman Sabo — Ahmadu Bello University, Zaria

This study aims at finding the mediating role of attitude in the relationship between personal values and entrepreneurial intention with independent variable of personal values measured by self-enhancement, self-transcendence, conservation and openness to change, mediating variable of personal attitude and the dependent variable of entrepreneurial intention The study will examine the National Youth Service Corp members (NYSC) in camps in Northwest region and Abuja because of the professional training being considered during their years of study and the effect to form the selection of a professional career after graduation.. This study will adopt descriptive research design where sample survey will be used. Data will be collected from NYSC camps in Abuja, Kaduna, Kano, Jigawa, Zamfara, Kebbi, Sokoto and Katsina states. According to the NYSC site the total number of graduate posted are in the range of 1200-1900 per camps for batch A, while same will be deploy in batch B (NYSC, 2023). This study will take the highest figure as the population in the year 2024. A total of 551 respondents will be administered the questionnaire by help of research assistants from the selected camps from a total of 24,153 after adding 30% as suggested by Salkind (1997); Kura (2014) and will be analyzed using structural equations model based on variances, Partial Least Square PLS, using the program SmartPLS 4.

Keywords Entrepreneurial Intention Personal value Attitude

Relationships between Role Modelling, Fear of Failure, Family Support and Entrepreneurial Intention of Female Students in Kaduna State

Rebecca Barnabas Gaiya — Department Of Business Administration, Ahmadu Bello University Business School, Ahmadu Bello University, Zaria.

Karwai Sulaiman Abdullahi — Department Of Business Administration, Ahmadu Bello University Business School, Ahmadu Bello University, Zaria

Inusa Auwalu — Department Of Business Administration, Ahmadu Bello University Business School, Ahmadu Bello University, Zaria

Naala Mohammed Nura Ibrahim — Department Of Business Administration, Ahmadu Bello University Business School, Ahmadu Bello University, Zaria.

This study investigated the effects of role modelling, fear of failure, and family support on entrepreneurial intention among female students in tertiary institutions in Kaduna State, Nigeria. Grounded in the theory of planned behaviour and social support theory, the study adopted a positivist research philosophy, a deductive approach, and a quantitative research design. Data were collected using a structured questionnaire distributed to 520 female students across 15 tertiary institutions, and 487 valid responses were analyzed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The measurement model demonstrated satisfactory validity and reliability, with all constructs meeting the required thresholds for composite reliability and average variance extracted. The structural model revealed that role modelling (β = 0.306, p = 0.014), fear of failure (β = 0.250, p = 0.027), and family support (β = 0.422, p = 0.001) all had significant positive effects on entrepreneurial intention. These findings highlight the importance of social and psychological factors in fostering entrepreneurial behaviour among female students, aligning with the theoretical premise that subjective norms and perceived behavioural control strongly influence intention. The results also support prior studies emphasizing the role of role models, family support, and the reframing of fear of failure as a motivational driver rather than a barrier. The study concludes that targeted mentorship, family involvement, and structured interventions addressing fear of failure can significantly enhance female students’ entrepreneurial intention. It recommends that policymakers, educational institutions, and entrepreneurship development programs create supportive ecosystems to nurture future female entrepreneurs in developing economies.

Keywords Role Modelling Fear of Failure Family Support and Entrepreneurial Intention

Role of Entrepreneurship Education on Promoting Sustainable Economic Development in Nigeria

Mohammed Ibrahim Musa — Federal Polytechnic Mubi Adamawa State

OF ENTREPRENEURSHIP EDUCATION ON PROMOTING SUSTAINABLE ECONOMIC DEVELOPMENT IN NIGERIA

Mohammed Ibrahim Musa
Department of Business Administration and Management
Federal Polytechnic Mubi, Adamawa State, Nigeria
Email: mohammedibrahim.naf@gmail.com Phone: +2348036977185

ABSTRACT
Entrepreneurship education is critical for human capital development; by quipping individuals with knowledge, skills and attitudes necessary to identify opportunities, innovate and create value within the communities, in order to address unemployment, poverty and promote sustainable economic development; Specifically, in the emerging economies like Nigeria. This paper will examine the role of entrepreneurship education on promoting sustainable economic development in Nigeria. The paper will discuss the concept of entrepreneurship education, sustainable economic development and the nexus between entrepreneurship education and sustainable economic development. Thus, the paper will be anchored on human capital theory, entrepreneurial ecosystem theory and sustainable development theory; that collectively emphases that entrepreneurship education develop individual skills, capabilities, interact with institutional and social context for economic development and sustainability.
Keywords: Entrepreneurship Education, Sustainable Economic Development, Nig

Keywords Entrepreneurship Education Sustainable Economic Development Nigeria

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Impact Assessment of Agricultural, Manufacturing and other Non-oil Sectors’ Performance on Nigeria’s Economic Growth.

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