https://ijidjournal.org/index.php/ijid/issue/feed International Journal of Intellectual Discourse 2026-01-18T14:06:14+00:00 Dr. Muhammad Auwal Kabir editor.ijid@basug.com Open Journal Systems <p>The International Journal of Intellectual Discourse (IJID) is a regional and continental open-access, peer-reviewed academic journal published by the Faculties of Management Sciences and Social Sciences, Sa'adu Zungur University, Gadau, Bauchi State - Nigeria. This journal, which is published quarterly, is aimed at driving and expanding knowledge in the areas of social sciences, management sciences, and humanities by providing opportunities for publishing research findings and ground-breaking discoveries, new concepts, or theory, exchange of ideas, circulate scholarly opinion and to enhance collaboration among researchers across a broad spectrum of disciplines, such as Accounting, Management, Business Administration, Economics, Human Resource Management, Organisational Behaviour, Banking, Finance, Marketing, and any other related areas.</p> https://ijidjournal.org/index.php/ijid/article/view/995 International trade as a catalyst for achieving economic growth in Nigeria 2025-12-08T12:29:26+00:00 Olusesan Samuel AFOLABI afolabi.olusesan@bouesti.edu.ng Oluwafemi John OLOWONIYI abc@gmail.com <p>This study examined the empirical examinations about the impact of international trade on the economic growth in Nigeria. The study has furnished a good understanding of the position of impact that both import and export as well as other variables used in the study has on the expansion of Nigeria’s economy. The study covered the period of 1981 to 2022 and time series data obtained from CBN were used. The econometrics tools used in this study include; Unit Root Test, Cointegration Test and Error Correction Model which were used to determine the position of impact that one variable has on the other. The result arising from our findings indicates that Total Import positively and significantly impacted on the growth of Nigeria’s economy for the period under review. It was also shown in the result that export and exchange rate have positive and insignificant impact on RGDP. The Foreign Direct Investment has negative but insignificant impact on the economic growth in Nigeria. International trade is significant in determining Nigerian economic growth. Based on the findings from this explorable paper, it was recommended that the federal government should encourage the importation of standard raw materials that will promote the exportation of locally produced goods which will meet the international standard in order to promote favourable balance of payment.&nbsp;</p> 2025-12-01T00:00:00+00:00 Copyright (c) 2025 https://ijidjournal.org/index.php/ijid/article/view/996 A survey of determining factors of eNaira adoption in Nigeria. 2025-12-08T12:33:40+00:00 Sani Yahaya saniytm@yahoo.com Akilu Aliyu Shinkafi abc@gmail.com Muhammad Abdullahi abc@gmail.com Shuaibu Shehu Kura abc@gmail.com Lawan Yusuf Saleh abc@gmail.com <p>This study examined the determinants of eNaira adoption in the northwest and northeast of Nigeria being represented by Jigawa and Bauchi States respectively. The study employed the use of Diffusion of innovation theory (IDT) in conjunction with the Technology acceptance model (TAM). The combination of variables that includes Compatibility, Complexity, Trialability and Observability were cowered from IDT and Perceived ease of use was selected from TAM. Perceived risk was added to the evolving conceptual framework considering the nature of the study. Sample of 459 questionnaires were administered of which 312 were returned and dully completed. The questionnaire were analyzed with the help of SPSS and Smart-PLS. The findings of the study revealed that Perceived Risk and Observability are crucial determinants of eNaira adoption. While the Perceived Ease of Use <br>and observability influences eNaira adoption in a significantly positive direction, complexity and perceived risk relate negatively to eNaira adoption with perceived risk appearing to be a strong determinant. Both Trialability, Compatibility and Complexity appeared to be less important variables in eNaira adoption as there was no significant impact observed from the variables in relation to eNaira adoption. The study recommended that enhancing public visibility and demonstrations, putting strong risk reduction measures into place, streamlining the user experience through better app usability, fewer transaction steps, and multilingual support, re-evaluating the low impact factors, and expanding education and awareness programs particularly those that target underserved populations and rural areas by the CBN.&nbsp;</p> 2025-12-01T00:00:00+00:00 Copyright (c) 2025 https://ijidjournal.org/index.php/ijid/article/view/998 Analysis of the impact of oil prices on trade openness in Nigeria: Further evidence from the ARDL bound test approach. 2025-12-08T12:48:49+00:00 Nafisa Mohammed nafis2yk@gmail.com Salisu Ibrahim Waziri ciwaziri@gmail.com Mohammed Adamu abc@gmail.com <p>This paper focused on investigating the impact of oil prices on trade openness in Nigeria. Secondary data were collected from World Development Indicator, International Monetary Fund and Central Bank of Nigeria (CBN) Statistical Bulletins and used for the study between1980-2020 to analyze the impact of crude oil prices on stock prices in Nigeria 1980 2020 and the impact of oil price on exchange rate in Nigeria 1980-2020. The method of estimation used in this study is Autoregressive Distribution Lag (ARDL) and the ARDL bounds test shows the existence of co-integration in model. Oil price has shown positive impact on trade openness in both short run and long run in this research. This study recommends that Stock market regulatory agencies should take steps that would allow and encourage oil and gas companies to participate fully in the market so that oil and gas companies can have more direct impact on the Nigerian economy. Transparency and accountability in the stock exchange market should also be giving by regulators so as to boost the confidence of investors in the market. Diversification policy should be ensured by the government to minimize overreliance of the economy on oil in order to reduce the negative effects of oil shocks on the economy. This should be done with proper planning, implementation and firm control of some macroeconomic variables like exchange rate, inflation, trade openness and so on to encourage manufacturers boost productivity and fast track growth.</p> 2025-12-01T00:00:00+00:00 Copyright (c) 2025 https://ijidjournal.org/index.php/ijid/article/view/1002 Asymmetric effects of crude oil price fluctuations on exchange rate in Nigeria 2025-12-22T12:03:27+00:00 Taham Adamu Abubakar tahamgiade@gmail.com Umar Bala abc@gmail.com Salisu Ibrahim Waziri ciwaziri@gmail.com <p>This study examines the asymmetric effects of crude oil price fluctuations on exchange rate in Nigeria from 1980-2021. Using a non-linear autoregressive distributed lag (NARDL) model and analyze the effect of positive and negative oil price shocks on exchange rate. The findings revealed that oil price increases have positive effect on exchange rates in the long run. Likewise decreases in crude oil price have a negative effect on exchange rate in the long run. Conversely, oil price decreases have a negative effect on both exchange rates. Additionally, our results show that interest rate and control of corruption have positive effect on exchange rates both in the long run and short run, while governance effectiveness have negative effect on exchange rate in both long run and short run. We proposed policy recommendations to mitigate the adverse effects of oil price fluctuations by constructions more and up-to-date refineries, establishment and strengthen a sovereign wealth fund and ensuring transparency and accountability.</p> 2025-12-01T00:00:00+00:00 Copyright (c) 2025 https://ijidjournal.org/index.php/ijid/article/view/1004 Audience perception on the credibility of online journalism 2025-12-28T15:37:34+00:00 Agnes Joe Shaibu agnes.ahmadu@kwasu.edu.ng Adegboyega Makanjuola adegboyegamakanjuolaolaoye@gmail.com <p>In the digital era, social media has become a central source of news valued for its speed and accessibility, but it also raises serious concerns about misinformation and declining trust. Anchored on the source credibility theory, which argues that audiences are more persuaded by sources perceived as trustworthy and knowledgeable. the study examined how residents of Ilorin-South perceived the credibility of social media journalism, focusing on their trust levels, evaluation criteria, and coping strategies for identifying reliable information. Using survey data from 384 respondents, the study found that although 65% expressed some level of trust in social media news, almost 20% remained sceptical, highlighting an ongoing tension between accessibility and authenticity. Respondents relied heavily on credibility cues such as source reputation (73%), supporting evidence (68%), consistency across multiple outlets (75%), and professional language (78%), while nearly 80% acknowledged that peer endorsements subtly shaped their perceptions. Despite these indicators, misinformation remained a major concern, with 68% of participants reporting that they frequently cross check social media news with other platforms to verify accuracy. These patterns affirm the continued relevance of the source credibility theory in digital spaces where audiences must independently evaluate a wide range of content producers, from established media organisations to everyday influencers. Based on these findings, the study recommended strengthening professionalism among online journalists, enhancing the visibility of verified sources, encouraging digital literacy practices such as cross-referencing, and promoting collaboration between traditional and online media to improve the reliability of social media news.</p> 2025-12-01T00:00:00+00:00 Copyright (c) 2025 https://ijidjournal.org/index.php/ijid/article/view/1005 Assessment of the effect of change management on operational performance of selected electricity distribution companies in the Northwest Nigeria 2025-12-28T15:45:15+00:00 Abubakar Tafida Jibril sipikin007@gmail.com Hamza A. Yusuf abc@gmail.com Shehu Salisu Jafaru abc@gmail.com Nuha Tukur Ibrahim abc@gmail.com Abubakar Muhammad Goga abc@gmail.com <p>Organization evolved through uncertainties of globalization and competition. This evolutionary process involves changes of structures, ownership, and operational policies. The trends pose a serious challenge for the organization to develop strategic change management programs as a mechanism for achieving competitive advantage, fostering growth and enhancing performance. This study examined the effect of change management on operational performance of Kano and Kaduna Electricity Distribution Companies. The study chooses a sequential explanatory mixed-method research design. This format allows the collection of both qualitative and quantitative data through questionnaires, interviews, periodic documents, and the organization's key performance indicators in annual reports. The paper selected a sample size of 372 from the employees of KEDCO and KAEDCO. Both the descriptive percentile table and the inferential statistic of simple linear regression were used to analyzed and present the data. The findings show that change management has a significant effect on organizational performance in Kano and Kaduna Electricity Distribution Companies. Therefore, the study recommends, among other things, that the management of Kano and Kaduna Electricity Distribution Companies should develop a strategic change management plan that ensures competent skills are retained and provides opportunities for professional growth through the changes. This will help guide how to implement changes as they appear unabated. This will help the organization to achieve stability and improve performance in the face of changes in ownership, organizational structure, operational procedures, technology, and business strategies. The study concludes that unit responsible for change management should be redesigned to ensure representation all other units of the organization this is for effective communication about the change programs across the organization.</p> 2025-12-01T00:00:00+00:00 Copyright (c) 2025 https://ijidjournal.org/index.php/ijid/article/view/1007 Media literacy competencies and online fraud awareness: A study of social media users at Kwara State University 2025-12-28T15:53:52+00:00 Olumide Oluwafemi Olubori femibori@gmail.com Rasaq M. Adisa abc@gmail.com <p>The rise of social media and digital communication has created new opportunities for students, but it has also made them more vulnerable to different forms of online fraud. This study explored how students’ media literacy skills relate to their awareness of online fraud at Kwara State University. The research used a descriptive survey design, and 392 students were selected through stratified random sampling. A structured questionnaire measured four media literacy components access, analysis, evaluation and content creation alongside students’ knowledge of common online fraud practices. Descriptive statistics were used to summarise responses, while the Pearson Product–Moment Correlation was applied to determine the relationship between the key variables. The results showed that although students were generally confident in accessing digital information, many had only moderate <br>capabilities in analysing or evaluating the credibility of online content. Awareness of fraud tactics such as phishing, fake social media profiles and scam messages was relatively high, yet only a small proportion of students had reported fraud incidents or admitted to personally losing money. The correlation test revealed a moderate but significant positive relationship between media literacy and fraud awareness (r = .460, p &lt; 0.01), suggesting that students with stronger media literacy skills are better equipped to detect and manage online fraud risks. The study highlights the importance of strengthening media literacy within the university environment. It recommends incorporating structured media literacy training into academic programmes and expanding digital safety and cybersecurity awareness campaigns for students.</p> 2025-12-01T00:00:00+00:00 Copyright (c) 2025 https://ijidjournal.org/index.php/ijid/article/view/1009 Impact of global media content on cultural influence among students in higher institutions within Abeokuta metropolis 2025-12-30T19:49:12+00:00 Ayoola Olalekan AJASA ayoajasa@yahoo.com Adeniyi Joshua SALIU abc@gmail.com Ademolu Patrick OKUNEYE abc@gmail.com Afolabi Adetola OJETOLA abc@gmail.com <p>This study examined the influence of global media content on cultural domination among students of higher institutions in Abeokuta metropolis using survey research method. The population comprised 1,047 students drawn from three institutions: Chrisland University (105), Moshood Abiola Polytechnic (774), and Federal College of Education, Osiele (168). Using the Taro Yamane formula at 0.05 precision level, a sample size of 465 was determined and distributed proportionately: Chrisland (47), MAP (344), and FCE (75). A stratified proportionate sampling method was employed. Data were collected through a structured questionnaire comprising seven sections covering exposure to foreign media, cultural values, norms, language, fashion, diet, and frequency of exposure. Reliability of the instrument was confirmed through a pilot study at FUNAAB, with Cronbach’s alpha coefficients ranging from 0.91 to 0.98 across constructs, exceeding the acceptable 0.70 threshold. Face and construct validity were also ensured through expert reviews and alignment with study objectives. Findings revealed high exposure to foreign media content (78%), accompanied by a decline in indigenous language use (62%) and preference for Western fashion styles (71%). Similarly, 64% of respondents reported adopting foreign diets, while 59% aligned their cultural practices with global influences. Regression analysis confirmed significant relationships between exposure to global media and cultural shifts in values, language, <br>fashion, and diet (p &lt; 0.05). The study concludes that the pervasive flow of global media content strongly impacts cultural identity among youths in Abeokuta. It recommends strengthening media literacy programs, promoting indigenous culture, and balancing global exposure with local identity preservation.</p> 2025-12-01T00:00:00+00:00 Copyright (c) 2025 https://ijidjournal.org/index.php/ijid/article/view/1010 Does ethical leadership affect employee task performance? Evidence from MTN Nigeria Outlets 2025-12-30T20:04:54+00:00 Sani Usman sannyussman8775@gmail.com Abubakar Suleiman abc@gmail.com Muhammad Tella abc@gmail.com <p>Employee task performance is critical to organizational effectiveness, particularly in multinational corporations where leadership behavior shapes employee motivation and productivity. Although ethical leadership has received growing attention, most studies treat it as a unidimensional construct, overlooking its distinct orientations and limited evidence from African contexts. This study <br>investigates the effects of humane, justice, and moderation leadership orientations on employee task performance in MTN Nigeria. Using a cross-sectional survey of 61 managers across retail outlets in Bauchi and Plateau Metropolises, data were analyzed through Ordinary Least Squares regression. The results reveal that all three ethical leadership orientations positively and significantly affect employee task performance, with moderation orientation showing the strongest influence. These findings extend ethical leadership theory by empirically validating Eisenbeiss’s multidimensional framework within a sub-Saharan African multinational setting and by integrating Social Exchange Theory to explain the reciprocity between leader ethics and employee performance. Practically, the study underscores the importance of cultivating leadership that balances compassion, fairness, and <br>temperance to enhance productivity. Despite limitations related to the small sample size and cross sectional design, the research provides valuable insights for leadership development and governance policy in African multinationals.</p> 2025-12-01T00:00:00+00:00 Copyright (c) 2025 https://ijidjournal.org/index.php/ijid/article/view/1011 Effect of quality management practices on student satisfaction: A case study of Al Qalam University, Katsina 2025-12-31T09:20:52+00:00 Ismail Alhaji Suleiman saicampos1@yahoo.com <p>Despite implementing various quality initiatives, Al-Qalam University, Katsina—a private Islamic university in Northern Nigeria—lacks empirical evidence on how its quality management practices affect student satisfaction, particularly in areas such as administrative responsiveness and personalized support. This gap hinders data-driven decision-making and strategic improvement. To address this, the study employed a quantitative survey of 370 undergraduate students using the SERVQUAL framework. Findings revealed that while assurance (staff competence and credibility) and tangibility (infrastructure) strongly drive <br>satisfaction, responsiveness scored lowest, reflecting persistent bureaucratic delays and inadequate student-centered services. Based on these results, the study recommends: (1) digitizing administrative processes (e.g., registration, result release, and complaint handling) to enhance responsiveness; (2) investing in modern physical and digital infrastructure to strengthen tangibility; and (3) institutionalizing continuous staff development and student feedback mechanisms to sustain assurance and empathy. These actions are critical for improving student satisfaction, retention, and institutional competitiveness in Nigeria’s tuition dependent private university sector.</p> 2025-12-01T00:00:00+00:00 Copyright (c) 2025 https://ijidjournal.org/index.php/ijid/article/view/1012 Accounting professionals’ perceptions on the impact of artificial intelligence adoption on sustainable accounting practices in Nigeria 2025-12-31T09:25:35+00:00 Soneye Gbolade Michael soneyegm@lasued.edu.ng <p>This study investigates the role of Artificial Intelligence (AI) adoption in shaping sustainable technologies for accounting practices in Nigeria. The research explores three key objectives: the effect of AI adoption on sustainable accounting, the contribution of AI to the development of sustainable practices, and the reliability and efficiency of AI as a sustainable accounting technology. A quantitative approach was adopted, using structured questionnaires administered to 100 accounting professionals, including auditors, financial managers, analysts, and tax consultants drawn from nine organizations across audit, finance, and corporate sectors. Descriptive statistics and Analysis of Variance (ANOVA) were employed to analyse the data. The results revealed a statistically significant relationship (F = 88.163, p = .000), between AI adoption and the implementation of sustainable accounting practices. Also, further findings (F = 101.801, p = .000) and (F = 5.152, p = .036) indicate that AI contribute meaningfully to the advancement of sustainability in accounting and was also perceived as a reliable and efficient tool, despite some concerns about consistency and trust. Based on these findings, the study recommends gradual AI integration, capacity building through staff <br>training, alignment with environmental goals, and collaboration with local tech providers. These recommendations aim to support Nigerian organizations in adopting AI in ways that enhance both accounting performance and sustainability. This study is limited by its sample size and focus on selected organizations, which may restrict the generalization of its findings.</p> 2025-12-01T00:00:00+00:00 Copyright (c) 2025 https://ijidjournal.org/index.php/ijid/article/view/1013 Effects of radio messages on family planning usage among rural women in Ogun state Nigeria 2025-12-31T09:29:46+00:00 Adetola Afolabi Ojetola ojetolaadetola2017@gmail.com Ayoola Olalekan Ajasa abc@gmail.com Adeleye Oluwafunmito Toluwalope abc@gmail.com Mojisola Abidemi Sesan-Aina abc@gmail.com <p>This study investigates the effects of radio messages on family planning usage among rural women in Ogun State, Nigeria. Anchored on the Agenda-Setting Theory, the research explores how exposure to radio programs influences awareness, perceptions, and adoption of contraceptive methods. A qualitative research design was employed, using in-depth interviews and focus group discussions with 24 rural market women across two local government areas. Data were analyzed thematically. Findings reveal that radio is the most accessible and trusted medium for disseminating family planning information, with most participants reporting first learning about contraceptives through radio programs. Frequent exposure enhanced awareness, reshaped attitudes, and motivated adoption of methods such as injectable contraceptives, intrauterine devices, and condoms. Programs featuring medical professionals were found to be particularly persuasive, while dramatized formats were valued for their entertainment and educational appeal. Despite these gains, cultural resistance, misconceptions, and personal inhibitions continue to limit full utilization of family planning services. The study concludes that radio remains an effective platform for reproductive health communication in rural Nigeria but recommends more diverse programming, sustained collaboration with health stakeholders, and complementary community outreach to reinforce behavioral change. The study suggests that mixed method of both qualitative and quantitative research method should be employed with the use of questionnaire to complement the Focus Group Discussion and Interview to study related concept for more generalization.</p> 2025-12-01T00:00:00+00:00 Copyright (c) 2025 https://ijidjournal.org/index.php/ijid/article/view/1014 Effect of flexible work practices on productivity of Dangote Cement, Gboko Plant 2025-12-31T09:39:38+00:00 Philip Dewua dewuaphil75@gmail.com Iorwuese Tyonande abc@gmail.com Hian Terkura Fabian abc@gmail.com <p>In recent years, organizations overall the world have faced increasing pressure to improve efficiency, reduce operational downtime, and enhance overall productivity. In the cement manufacturing industry for instance, the challenge of balancing work and family responsibilities has become an important consideration, as it affects employees’ well-being and ultimately shapes the productivity and performance of organizations. This study therefore examined the effect of flexible work practices on productivity of Dangote Cement, Gboko Plant. The study specifically examined the effect of flex-time, telecommuting, part-time arrangements, <br>and job sharing on productivity of Dangote Cement Gboko Plant. A cross sectional survey design was adopted for the study. Questionnaire was used as the instrument for data collection. Taro Yamane formula was used to determined sample size of 238 from the population of 587 of employees of Dangote Cement Gboko.238 copies of questionnaire was issued out to the respondents. However, only 211 questionnaires was retrieved by the researchers and analyzed. Simple percentages, mean and standard deviation were used for data presentation and analysis while multiple regression analysis was used to test the extent of the effect of independent variables on the dependent variable. The study deduced that flexible work practices have a significant effect on the productivity of Dangote Cement. Findings of the study revealed that flexi-time, telecommuting, part-time arrangements and job sharing all had significant positive effect on the productivity of Dangote Cement, Gboko Plant. The study recommended among others that government and organizations should re-strategize by upturning some of their unfriendly operational policies and imbibing new ones like the flexible work arrangements which are in accord with current contemporary global practices.&nbsp;</p> 2025-12-01T00:00:00+00:00 Copyright (c) 2025 https://ijidjournal.org/index.php/ijid/article/view/1015 Bimodal Voter Accreditation System [BVAS] and Electoral Integrity: A Study of the 2023 Gubernatorial Election in Kwara State, Nigeria 2025-12-31T09:44:22+00:00 Moshood Olayinka SALAHU moshoodsalahu@gmail.com Ibrahim O. SALAWU abc@gmail.com Abayomi Olusegun OGUNSOLA abc@gmail.com <p>Most countries of the world currently select their leaders through multi-party elections. However, while multi-party elections have become a regular feature across Africa, the quality of these elections have often been compromised by widespread violence, irregularities, and electoral malpractices such as multiple voting during elections, flagging the integrity of such elections. In response to these flaws and amid increasing public demand for electoral integrity, INEC introduced the Bimodal Voter Accreditation System (BVAS). This study therefore aimed at investigating the impact of BVAS on electoral integrity using the 2023 Kwara State governorship election as a case study. To achieve its objectives of examining whether the deployment of BVAS during the election has enhanced electoral integrity or not through reduction in multiple voting, improvements in accreditation exercise and reduction in electoral malpractices, the study deployed the use of survey to elicit quantitative data from 400 respondents across the state. Findings reveal that BVAS significantly reduced multiple voting, improved the accreditation exercise and reduced electoral malpractices, thus enhancedelectoral integrity. The study therefore concludes that the deployment of BVAS in the 2023 <br>Kwara State governorship election has enhanced electoral integrity; and recommends that INEC should institutionalize BVAS as a permanent component of Nigeria’s electoral framework to be supported by robust internet connectivity and power infrastructure, especially in rural areas.</p> 2025-12-01T00:00:00+00:00 Copyright (c) 2025 https://ijidjournal.org/index.php/ijid/article/view/1016 An investigation into exchange rate pass-through to inflation in Nigeria 2026-01-04T10:58:43+00:00 Ali Aishat Salihu aishatusarli@gmail.com Shehu El-Rasheed abc@gmail.com Mohammed Umar abc@gmail.com <p>This study examines the relationship between exchange rate pass-through (ERPT) and inflation in Nigeria from 1985 to 2023, a period marked by persistent inflationary pressures and exchange rate volatility. Using secondary data from the Central Bank of Nigeria and World Development Indicators, the study applies unit root and cointegration tests, followed by an Autoregressive Distributed Lag (ARDL) model to capture both short- and long-run dynamics. Results reveal that exchange rate depreciation exerts a positive and statistically significant effect on the consumer price index, confirming strong ERPT in Nigeria. The findings highlight <br>that inflationary pressures are not only demand-driven but also heavily influenced by external shocks transmitted through the exchange rate channel. Policy implications suggest that exchange rate stability and disciplined monetary management are critical to moderating inflation, while structural reforms to boost domestic production and reduce import dependence are essential for long-term resilience. Coordinated monetary and fiscal policies, alongside transparent fuel pricing, will strengthen institutional credibility and enhance macroeconomic stability.</p> 2025-12-01T00:00:00+00:00 Copyright (c) 2026 https://ijidjournal.org/index.php/ijid/article/view/1017 Artificial Intelligence and Digital Fraud Mitigation: A Proposed Framework 2026-01-04T11:03:34+00:00 Ibrahim Adamu Abubakar ibrahimadamu999@gmail.com Muhammad Halliru Beri abc@gmail.com Badariyya Ahmad abc@gmail.com Nura Idris abc@gmail.com <p>Nigerian financial institutions specifically listed deposit money banks are experiencing maximum number of digital frauds in very recent years. Therefore, this study examines the impact of artificial intelligence to mitigate digital fraud in Nigerian listed deposit money banks. Hence, the moniTARs (monitoring insider trading and outsider) system frame work which includes genetic algorithms and neutral nets for analyzing digital fraud were used to identify digital fraud. The authors summarized prior studies, synthesize contemporary thought and other relevant literature that established negative relationship between variables and proposed future research directions. The finding of this study served as a wakeup call to policy makers and any other relevant authorities to get better policies that can protect myopic behavior of fraudsters. Regulatory authorities (CBN, NDIC, and NCC) <br>should develop advance machine learning for banks only to detect and prevent patterns of any digital fraud in banking industry. It is suggested that further research should focused on listed insurance firms using any sophisticated algorithms software to prevent myopic behavior of unauthorized people.</p> 2025-12-01T00:00:00+00:00 Copyright (c) 2026 https://ijidjournal.org/index.php/ijid/article/view/1018 Effect of Training on Employee Engagement of Small and Medium Enterprises in Niger State, Nigeria 2026-01-04T11:08:42+00:00 Larai Fati ALKALI abc@gmail.com M. A. Koko abc@gmail.com Mairo Abdullahi abc@gmail.com Fodio Garba garba.fodio@udusok.edu.ng <p>This study examines the effect of training on employee engagement among small and medium enterprises (SMEs) in Niger State, Nigeria. Guided by the Human Capital Theory and Social Exchange Theory, the research employed a survey design to assess the relationship between training and employee engagement. Adopting a survey research design, the study collected primary data using structured questionnaire administered to 435 randomly selected owners and managers of SMEs in Niger State. The data were analysed using regression techniques to determine the statistical significance of training on employee engagement. Findings <br>revealed a strong positive relationship between training and employee engagement, with training accounting for 52.2% of the variance in engagement levels. The results revealed that training initiatives such as regular participation, employee improvement, active engagement, task enhancement, and motivation significantly influence engagement outcomes. The study concludes that continuous and targeted training enhances employees’ engagement in SMEs. It recommends that SMEs owners and managers should adopt consistent, technology-driven, and competitive training practices to sustain employee engagement and organisational growth.</p> 2025-12-01T00:00:00+00:00 Copyright (c) 2026 https://ijidjournal.org/index.php/ijid/article/view/1020 The Impact of Trade Openness and Financial Development on the Environmental Pollution in South Africa: ARDL Bound test approach 2026-01-04T11:20:59+00:00 Salisu Baba Manu sbmmisau@gmail.com Yahaya Yakubu abc@gmail.com Muhammad Adamu abc@gmail.com <p>This study empirically explores the impact of trade openness and financial development on carbon dioxide emission in South Africa. It utilized the time series data covering the period between 1980 and 2023. Unit root test based on ADF and PP were conducted and the results revealed the mixture of stationarity as some of the variables were stationary at level I(0) others at first difference I(1)which is suitable in our estimation technic. ARDL bound testing approach to cointegration was used as a main tool of data analysis. Bound test result confirms a long run cointegration among the variables. Negative and significant error correction term was obtained which indicate a speed of adjustment of the model back to the equilibrium. From the ARDL long run result environmental pollution was found to be positively dependent on trade openness. The implication is that any further expansion in trade openness will keep increasing the amount of pollution in the form of carbon dioxide significantly. On another vein financial development was found to be negatively impacting on carbon dioxide emission. The interpretation is that any further advancement in financial sector will keep lowering the carbon dioxide emission in the economy. The study therefore <br>recommends that meaningful foreign trade policies should be put in place which discourages the importation of pollution ridden facilities. Where necessary, stringent measures should be applied to those who pollute beyond minimum pollution threshold. It is also recommend that financial sector development such as in the area of R&amp;D which help in lowering pollution should be encouraged and ensured.</p> 2025-12-01T00:00:00+00:00 Copyright (c) 2026 https://ijidjournal.org/index.php/ijid/article/view/1021 Mediating effect of organizational culture on the relationship between consultation and organizational performance 2026-01-05T12:17:35+00:00 Ruqayya Aliyu Bununu abc@gmail.com Shehu Inuwa Galoji abc@gmail.com Sule Bello abc@gmail.com Kabiru Muhammad Lame kabirulame@gmail.com <p>This study examines the mediating effect of organizational culture on the relationship between consultation (as a participative leadership style) and organizational performance among 325 employees from Federal Polytechnic Bauchi and Abubakar Tatari Ali <br>Polytechnics Bauchi (out of a target population of 1,367). Guided by Path-Goal and Social Exchange Theories, the survey data were analyzed using SmartPLS4. The direct effect of consultation on performance was significant ($\beta=0.45, t=5.35, p&lt;0.001$). The analysis of the indirect path confirmed partial mediation by organizational culture. While consultation significantly influenced performance, organizational culture channelled a portion of this effect, suggesting its vital role in translating leadership style into <br>organizational results. The findings indicate that consultation directly and positively impacts performance. It is recommended that leaders enhance consultation and training to boost staff capacity and organizational output.</p> 2025-12-01T00:00:00+00:00 Copyright (c) 2026 https://ijidjournal.org/index.php/ijid/article/view/1023 Effect of online taxpayers’ registration on the performance of tax administration in Kebbi State Board of Internal Revenue Service 2026-01-15T07:57:15+00:00 Almustapha Shehu mustypad87@g.mail.com Nuraddeen Haruna abc@gmail.com <p>This research work investigated the effect of online taxpayers’ registration on the performance of Kebbi State Board of Internal Revenue Service. The study adopts survey research design. The population of the study consists of 138 personnel of Kebbi State Board of Internal Revenue Service. Krejcie and Morgan Table (1970) was used to arrive at sample size of 97 respondents which were selected. The primary data for the study was generated through structured questionnaire and analysed using descriptive and inferential statistics using SPSS version 26. The finding shows that, online taxpayers’ registration simplified the process of taxpayers’ registration, increase the accuracy of the taxpayers register and increase the number of the registered taxpayers. The research recommends that Kebbi State Board of Internal Revenue Serve should improve its ICT infrastructure to ensure that <br>taxpayers across the state have access to their online registration portal.&nbsp;</p> 2025-12-01T00:00:00+00:00 Copyright (c) 2026 https://ijidjournal.org/index.php/ijid/article/view/1026 Assessment of entrepreneurial skills intention toward self-employment among Nigerian graduates 2026-01-18T06:17:07+00:00 Rashida Abdulrazaq Mamman rashidamamman2013@gmail.com Tijjani Abubakar abc@gmail.com Patrick Bogoro abc@gmail.com <p>This study proposes a conceptual framework to examine graduates' intentions for self employment through their level of entrepreneurial skill underpinned on the idea of planned behavior. Previous results have indicated strong relationship between the desire for self employment and entrepreneurial skills. Thus, this study proposes a model in which factors of entrepreneurial skills: problem-solving, financial literacy, and innovation can be tested to evaluate their significant impact on the intention to be self-employed. The expectation of this model is to provide evidence and confirm past findings with a view to providing stakeholders to support graduate’s entrepreneurship intention as a basis for putting the intention into action to overcome the massive job disparities in Nigeria.</p> 2025-12-01T00:00:00+00:00 Copyright (c) 2026 https://ijidjournal.org/index.php/ijid/article/view/1027 An investigation into the role of Agricultural Sector in employment generation in Nigeria 2026-01-18T06:21:11+00:00 *Firstborn Woke firstbornwoke@yahoo.com Onuigwe Promise Anelechi abc@gmail.com <p>The study investigates the role of agricultural section in employment generation in Nigeria over the period 1994 to 2024. Focusing on understanding its contributions to national labour absorption, rural livelihood improvement and structural economic transformation. The variables used for the study are unemployment, agricultural sector, real gross domestic product, inflation and exchange rate. Using time series data, the study adopted purely analytical method of modern econometric technique such as ordinary least square regression, stationarity and unit root test, cointegration and error correction model (ECM). The study showed that Nigeria experienced GDP growth between 1994 and 2024, unemployment remained persistently high and volatile. Agriculture maintained a stable but declining share of GDP, underscoring structural shifts towards oil and services. Meanwhile, high inflation and exchange rate instability highlight macroeconomic imbalances that may weaken the capacity of agriculture and growth to reduce unemployment. The study also reveals the relationship between agricultural contribution to GDP and unemployment in Nigeria. In 2002, agriculture accounted for 36.97% of GDP, the highest value within the study period, while the <br>unemployment rate stood at 8.1%. This period reflects the strong role of agriculture as a major employer of labour and contributor to national output. The findings, showed that agriculture remains a major source of employment buffer, mostly for the youth and women in rural areas. The study concludes that with appropriate investment in value chain development, improved <br>rural infrastructure, agribusiness support programs, the agricultural sector can significantly enhance job creation in Nigeria.</p> 2025-12-01T00:00:00+00:00 Copyright (c) 2026 https://ijidjournal.org/index.php/ijid/article/view/1028 Ownership Structure and Intangible Assets Disclosures among Financial Services Listed Companies in Nigeria 2026-01-18T06:25:31+00:00 Agbonrha-Oghoye Imas Iyoha Iyoha.agbonrha@edouniversity.edu.ng Jamiu Gavin Muhammed abc@gmail.com <p>This study examines the impact of ownership structure on intangible asset disclosures (IADs) among listed firms on the Nigerian Exchange Group (NGX) from 2014 to 2023. Using panel regression analysis within a random effect framework, the study examines the effects of CEO equity ownership, measured by percentage of shares held by a CEO, institutional equity ownership, managerial equity ownership, measured by percentage of equity held by directors and ownership concentration on disclosure practices. The study adopts the panel estimation technique, specifically, Random Effects Models (REM) to estimate the impact of ownership variables on IAD. The panel estimation technique is suitable due to the suspicion of heterogeneity problem in studies involving cross-sections. The empirical results reveal that institutional equity ownership exhibits a positive and significant impact on IAD, highlighting the role of institutional investors in promoting accountability and improved reporting quality. Managerial equity ownership also exhibits positive and significant relationship with IAD, indicating that managers with ownership stakes are more likely to disclose intangible assets comprehensively. Furthermore, ownership concentration demonstrates a significant inverse <br>relationship with IAD, indicating that firms with highly concentrated ownership disclose fewer intangible assets. Conversely, CEO equity ownership has a positive but statistically insignificant relationship with IAD, suggesting that executive shareholding alone does not enhance disclosure transparency. The study contributes to the corporate governance literature by emphasizing the importance of ownership configuration in enhancing the quality of financial reporting and stakeholder confidence in emerging markets.</p> 2025-12-01T00:00:00+00:00 Copyright (c) 2026 https://ijidjournal.org/index.php/ijid/article/view/1029 Legislative oversight and delegated legislation in Nigeria, 2015 to 2023 2026-01-18T14:06:14+00:00 Blessing Oyinyechi Eke ekeblessingphd@gmail.com Joseph Yinka Fashagba abc@gmail.com <p>Legislative oversight of delegated legislation plays a vital role in promoting accountability, ensuring regulatory compliance, and protecting the public interest in democratic systems. This study examined the oversight functions of Nigeria’s National Assembly, focusing on the mechanisms used to monitor delegated rulemaking by regulatory agencies, their effectiveness, and the challenges undermining their impact. The study adopted the case study research design to examine the relationship between legislative oversight and delegated legislation. It adopted the mixed research methods combining survey data, key informant interviews, and document analysis. It employed the structural functional theory to examine the impact of the oversight function of the National Assembly in ensuring transparency and curbing executive overreach. With this theory, the study explored how National Assembly committees engage with agencies like the Nigerian Electricity Regulatory Commission (NERC), the National Agency for Food and Drug Administration and Control (NAFDAC), and the National Drug Law Enforcement Agency (NDLEA) to review rules, approve budgets, and conduct public consultations. Findings showed that although oversight mechanisms like budget reviews and public hearings helped promote transparency and stakeholder engagement, systemic weaknesses persisted. For example, performance audits uncovered inefficiencies in sectors such as energy regulation, but lack of staff capacity hindered deeper analysis. The study recommended institutional reforms to enhance committee resourcing and staffing, the use of technology for real-time oversight, and the institutionalization of regular performance audits. It further proposed stakeholder <br>engagement frameworks to ensure inclusivity, particularly from marginalized groups. Most critically, the study emphasized the need for ethical guidelines and accountability mechanisms to curb political interference in oversight processes. The study concluded that while the National Assembly’s oversight mechanisms remain essential in regulating delegated rulemaking, strategic and institutional reforms are necessary to strengthen their capacity and legitimacy in ensuring transparent, responsive, and participatory governance in Nigeria.&nbsp;</p> 2025-12-01T00:00:00+00:00 Copyright (c) 2026