International Journal of Intellectual Discourse

Investigating the Role of Supply Chain Traceability (SCT) on the Performance of Manufacturing Companies in Northern Nigeria.

Umar Abdullahi Maiauduga — 2026-02-01

In an increasingly competitive market, supply chain traceability (SCT) has emerge as critical factor influencing operational efficiency, regulatory compliance, and customer satisfaction. The main aim of this study is to investigate the role of Supply Chain Traceability (SCT) on the operational and environmental performance of manufacturing companies in Northern Nigeria. The study is quantitative which employed descriptive survey design. The population of the study is made up of 495 registered members of Manufacturers Association of Nigeria (MAN) across the 19 states of the Northern Nigeria including the Federal Capital Territory (FCT), Abuja. A cluster random sampling technique was used to select 239 respondents out which 196 (82%) were found valid for the analysis. The data of the study was collected using a 5 – Point Likert Scale Questionnaire and were analysed with the help of Smart PLS 4. From the result, it was found that, supply chain traceability has positive and significant on the environmental and
operational performance of manufacturing companies in Northern Nigeria with (β=0.582, t=11.603, p= .000) and (β=0.681, t=15.649, p< .000) respectively. The study concluded that, supply chain traceability is a valuable strategy for the firm’s competitive advantages. Thus, it is recommended that, manufacturing companies should implement tracking systems by using technologies to track products throughout the supply chain, and monitor supplier practices to ensure compliance with environmental and social standards. Future studies may investigate expand the study area to cover the whole country in order to expand the result and for comparative analysis.

Tangibility and Reliability Components of Service Quality as Drivers of Environmental Sustainability of the Hospitality Sector

Olakunle Shakur OLAWUYI — 2026-02-01

Organizations are expected to engage service quality parameters, so as to be able to meet customers’ expectations, satisfy the customers and ensure customer loyalty. SERVQUAL model has well been explored for service quality by different studies. Tangibility and reliability dimensions of service quality were engaged for this study. Tangibility depicts physical facilities and structures of an organization deployed to satisfy customers. Reliability dimension of service quality implies how reliable the services of an organization are perceived by customers. Quantitative methods of research were engaged for this study. Data were collected with questionnaires and the data were analysed using descriptive and inferential statistics. This study revealed that Owu Crown Hotel have achieved greatly with respect to the deployment of the tangibility and reliability components of service quality. The physical facilities of the hotel have generally been rated high by the respondents and as such these facilities have largely met
the expectations of their guests. This is connected with the fact that the guests have also largely rated the services of the hotel as reliable. The analysis conclusively reveals that tangibility is essentially the driver of environmental sustainability for this study.

Environmental, Social, And Governance (ESG) Practices and Maqasid Al-Shari'ah in Islamic Banks: The Moderating Role of Shariʿah Compliance

Nura Yahaya — 2026-02-01

This study examines the relationship between Environmental, Social, and Governance (ESG) practices and the achievement of Maqaṣid al-Shari’ah in Islamic banks, with particular emphasis on the moderating role of Shari’ah compliance. Although ESG principles share strong ethical and normative foundations with the higher objectives of Islamic law, questions persist regarding the extent to which Islamic banks translate this alignment into substantive socio-economic outcomes beyond formal Shari’ah compliance. The growing global prominence of ESG has therefore renewed debates on whether Islamic banking institutions
genuinely fulfil their moral, social, and developmental mandate. Despite this relevance, existing literature lacks an integrated conceptual framework that systematically explains how ESG practices contribute to Maqaṣid al-Shari’ah and how Shari’ah governance mechanisms influence this relationship. Adopting a qualitative and descriptive research design, the study employs document analysis to synthesize scholarly literature on ESG practices, Maqaṣid al Shari’ah, Islamic banking, sustainable finance, and Shari’ah governance. The findings reveal a strong conceptual convergence between ESG practices and the core objectives of Maqaṣid al-Shari’ah, particularly in advancing sustainable development, social justice, ethical governance, and public welfare (maṣlaḥah). Crucially, the study demonstrates that effective Shari’ah governance through robust supervisory boards, compliance mechanisms, and accountability structures moderates and enhances the impact of ESG practices on Maqaṣid outcomes. Based on these insights, the paper proposes an integrated conceptual framework that positions Shari’ah compliance as a key moderating variable in the ESG–Maqaṣid relationship within Islamic banks. The study recommended that Islamic banks and regulators move beyond narrow product-level compliance by embedding ESG principles into institutional governance, strategic decision-making, and performance measurement systems. The proposed framework contributes theoretically to Islamic finance literature and provides a foundation for future empirical research across diverse regulatory and institutional contexts.

Impact of E-Banking on Students Spending Behaviour: Evidence from Kaduna State University

Eunice Ezeduru — 2026-02-01

All facets of society, including students, have seen a transformation in their purchasing habits and financial transactions since the introduction of electronic banking. This study looks at how Kaduna State University students' spending habits are affected by electronic banking. It specifically looks into how students' spending habits are impacted by electronic banking proxied by Automated Teller Machines (ATM), Point of Sale (POS) terminals, Mobile Banking, Internet Banking and Digital payment platforms. A structured questionnaire was used to gather data from 150 students using a quantitative study methodology. Partial Least Squares Structural Equation Modeling (PLS-SEM) was used for analysis. With average variance extracted (AVE) values over 0.50 and composite reliability (CR) values above 0.70, the measurement model showed acceptable validity and reliability. None of the electronic banking channels had a statistically significant impact on students' spending behaviour, according to the structural model results (p > 0.05) which can be linked to the low or no income nature of students. The R2 value of 0.24 indicates that 24% of the variation in spending behaviour can be explained by electronic banking channels taken together. The results suggest that although students make use of electronic banking services often, it does not always result in notable changes in their purchasing behaviour. The study suggests that financial organisations should create financial literacy initiatives to enhance students' saving and budgeting practices in thecontext of online banking.