International Journal of Intellectual Discourse

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

Sun, 01 Feb 2026 00:00:00 +0000

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, Tajudeen Gbolahan YUSUF, Moses O. AKINYEMI — Sun, 01 Feb 2026 00:00:00 +0000

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, Mustapha Abubakar, Sheikh A. Abdallah, Kabiru Jinjiri Ringim — Sun, 01 Feb 2026 00:00:00 +0000

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, Mohammed Bello Idris — Sun, 01 Feb 2026 00:00:00 +0000

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.

An Application of Corporate Entrepreneurship Concepts, Models and Theories in driving Innovation in a Contemporary Nigerian Firm: A Study of Guinness Nigeria Plc, a Diageo firm

Henrietta Ugboh, Sunday Adebisi, Olufemi Aladejebi — Sun, 01 Feb 2026 00:00:00 +0000

The 21st century business environment is characterized by volatility, uncertainty, complexity, and ambiguity, compelling firms to continuously adapt or risk obsolescence. Within this context, corporate entrepreneurship (CE) has emerged as a strategic mechanism through which established firms renew themselves, stimulate innovation, and sustain competitive advantage. This article examines the role of corporate entrepreneurship in driving innovation and organizational performance in contemporary Nigerian firms, using Guinness Nigeria Plc—a subsidiary of Diageo and a major player in Nigeria’s brewery and alcoholic beverage
industry—as a case study. Relying on an extensive review of theoretical literature, corporate reports, and secondary data sources, the study analyses how CE concepts, models, and theories are applied within Guinness Nigeria Plc. The findings reveal that Guinness Nigeria has embedded corporate entrepreneurial practices through product innovation, strategic renewal, human and social capital development, and organizational architecture that supports intrapreneurial behaviour. Despite challenges related to cost pressures and regulatory constraints, the firm’s CE orientation has helped foster a culture of innovation, portfolio diversification, sustained market growth and competitiveness in the evolving Nigerian market. The study recommends that Guinness and indeed other corporate organizations should embrace corporate entrepreneurship practices by enhancing innovation agility and proactiveness in converting new ideas into actual products and services by cutting through internal bureaucracies faster and strengthening capabilities to remain competitive and relevant.

Assessing the effects of external borrowing on infrastructural development in Nigeria from 2015-2021

Abubakar Idris Hassan, Abubakar Idris Hassan, Ogah Peter Ikibunim — Sun, 01 Feb 2026 00:00:00 +0000

Government has the objective to provide basic infrastructure to its citizens across the nooks and crannies of the country. Generally, the existence of infrastructure facilitates socio economic development. External borrowing is one of the sources that Nigeria depends on generating income to provide and finance infrastructure in the country. The study adopted Debt Overhang Theory in examining the effects of external borrowing on infrastructural development in Nigeria from 2015-2021. This research adopted qualitative research method by producing narrative and textual description of the study phenomena. To be more specific,
this type of research is majorly explanatory. The study purposively sampled thirty-four (34) key informants. Seven (7) from the management staff of the Debt Management Office, eight (8) from the Infrastructure Concession Regulatory Commission as well as nineteen (19) management staff of the Federal Ministry of Finance Abuja. The finding of this study revealed that External borrowings are a major source of public receipts in Nigeria. External debt has both positive and negative effects on Nigerian economy generally and on infrastructural development particularly. On the positive note, external debt provides the country with
increased funding, Improved infrastructure quality, the necessary funds to invest in infrastructure projects such as roads, bridges, schools, and hospitals. However, Nigeria is trapped on a debt treadmill as they are forced to take new loans to pay old ones. The study recommends that external borrowings when taken should be used exclusively for profitable productive capital investments that can be liquidated rather than recurrent expenditure.

Core Banking System Upgrades and Customer Satisfaction in Selected Quoted Deposit Money Banks

Stella Chizaram UZOUKWU, Babatunde O. Oke, Grant Akata — Sun, 01 Feb 2026 00:00:00 +0000

This study examines the effect of Core Banking System (CBS) upgrades on customer satisfaction in selected quoted deposit money banks in Nigeria. Despite substantial investments in CBS upgrades, empirical evidence on their customer-facing impact remains limited. Using a descriptive cross-sectional survey design, data were collected from 361 bank customers and analyzed using multiple regression. CBS upgrades were operationalized through transaction speed, digital functionality, system reliability, security and trust, ease of use, and data accuracy. The results show that CBS upgrades have a positive and significant effect on customer satisfaction, with the model explaining a high proportion of variance (R² = 0.831). Data accuracy and notifications emerged as the strongest predictor, followed by ease of use across channels, system reliability, and security and trust, while transaction speed was
significant but weaker. Digital functionality was not statistically significant.The findings indicate that customers prioritise accuracy, usability, reliability, and trust over expanded digital features. The study concludes that CBS upgrades must deliver tangible service
improvements to enhance customer satisfaction and recommends that banks prioritise system performance dimensions that directly shape user experience.

Between Faith and Fanaticism: Investigating the Psychological and Social Drivers of Religious Violence in Africa

Yunana Diqson Bishugad — Sun, 01 Feb 2026 00:00:00 +0000

Religious violence in Africa is often attributed to theological extremism; however, interdisciplinary scholarship suggests that religion more often functions as a mobilising frame embedded within structural inequality, political exclusion, and contested identity than as an autonomous cause. Drawing on a critical interpretive synthesis of peer-reviewed literature and major institutional reports published between 2000 and 2025, this article argues that religious violence emerges through the interaction of structural drivers—economic marginalisation, uneven development, governance deficits, corruption, and regional exclusion—and socially embedded psychological mediators, including identity threat, moral disengagement, cognitive closure, and the quest for significance. Comparative illustrations from Nigeria, Somalia, Mali, Mozambique, and the Central African Republic show how material grievances become sacralised and organisationally embedded in extremist movements. The article advances a Structural–Psychological Interaction Model that conceptualises violence as a recursive process in which structural vulnerability and identity-based meaning-making mutually reinforce one another. By bridging macro-structural inequality and socially mediated
cognition, the study contributes to sociological debates on conflict and state fragility and argues that sustainable peacebuilding requires integrated governance reform, economic inclusion, institutional legitimacy, and community-level recognition.

Effects of the Development of Financial Sector on Economic Growth: An Analysis of Nigerian Banking Industry

Sun, 01 Feb 2026 00:00:00 +0000

This study examined the effects of financial sector development on economic growth in Nigeria, with a specific focus on the banking industry over the period 2000 to 2024. The objectives were to determine whether a relationship exists between banking sector development and economic growth, and to assess the performance of the financial sector in driving economic growth in
Nigeria. Time-series quantitative data were sourced from the Central Bank of Nigeria (CBN) Statistical Bulletin, National Bureau of Statistics, World Bank Data, and the International Monetary Fund (IMF) Economic Outlook Database. The findings revealed a significant positive relationship between real gross domestic product (RGDP) and key financial indicators, including broad money supply (M2), credit volume (CV), bank assets (BA), and liquidity ratio (LR). The relationship was found to be moderate to strong in magnitude and positive in direction, indicating a meaningful capacity to stimulate economic growth. The study recommends that financial sector operators recognize and strategically leverage this relationship to foster sectoral growth. Furthermore, the government and its relevant agencies should restructure banking sector monetary policies to enhance the industry’s contribution to Nigeria’s long-term economic growth and prosperity.

Financial Protection and National Health Insurance Scheme Enrollment in Nigeria

Sun, 01 Feb 2026 00:00:00 +0000

This study explores the impact of National Health Insurance Scheme NHIS enrollment on financial protection against the out-of-pocket expenditures and catastrophic health costs for enrollees in Nigeria. It employs Two part model (TPM) which is often used to analyze healthcare expenditures, especially when a significant portion of the population may not incur any expenses. The study employed a cross-sectional survey design with multi-stage cluster sampling to collect data, using 468 respondents comprising 234 HNIS-insured Federal Government employees and 234 uninsured employees from the organized private sector in Kano state, Nigeria. Pre-estimation and post estimation test including the skewness and kurtosis test for normality, breusch-pagan test for homoscedasticity, variance inflation factor test for multicollinearity and the combine marginal effect conducted and estimated revealed high level of consistency and reliability of the research findings. Empirical findings from the model revealed that health insurance enrollment is associated with 14.11% reduction in probability of incurring catastrophic health expenditure among the sampled respondent. Findings regarding other significant variables in the model shows that Hospitalization, health problem, and chronic health condition increases the risk of catastrophic health expenditure as expected, which highlights the potentiality of health insurance enrollment in providing financial protection against it. Education and income have positive effects on catastrophic health expenditure suggesting that higher-income and the more educated household may be more likely to incur high healthcare cost. In essence, this study recommends that,s Policymakers should prioritize increasing funding for program expansion to include wider populations because the evidence that NHIS significantly improves access and financial protection suggests that expanding and improving the implementation of NHIS is crucial for achieving Universal Health Coverage (UHC) in Nigeria.

Traffic Signal Light and Traffic Control in Ikeja, Lagos State

Tolulope Adeniran, Oluwatobi Iyaomolere — Sun, 01 Feb 2026 00:00:00 +0000

The paper examined the traffic signal light and traffic control in Lagos metropolis using traffic control officers (LASTMA, i.e. Lagos State Traffic Management Authority) (53) working in Ikeja Local Government as a case study and Commuters (drivers, pedestrians, public transport users) (207). Objectives and hypotheses guided the study. The descriptive survey research design was adopted for the study. The simple percentage, Chi-square (X2) and Pearson Product-Moment Correlation statistical tools were used to analyse the data. All hypotheses were tested at 95% confidence level and 0.05 level of significance. The hypotheses tested result shows that the introduction of traffic signal lights will not significantly affect traffic control in Lagos metropolis; there is a significant relationship between dysfunctional traffic signals and traffic control, and there is a significant relationship between accident rate and traffic signals in traffic control. It was therefore recommended among others that for effective traffic management and control, both manual and electronic devices must be combined in view of the epileptic nature of power supply in Lagos city, as elsewhere, particularly at major traffic conflict points. To prevent frequent power outages and their adverse effects on traffic
management, it is recommended that each traffic control light stand be accompanied by a technician who will repair the light immediately if it is faulty. Traffic education should emphasise knowledge of road traffic laws and highway codes, comprehension of road signs and traffic signals, knowledge of one's responsibilities when driving, respect for other road users, respect for traffic control officers and their directives, concern for the safety of all road users, proficiency in driving and the do's and don'ts of driving and highway use must be adhered to.

Enforcement Challenges of the United Nations Resolutions in the Israel–Palestine Conflict

Tasiu Magaji, Kabir Umar Musa — Sun, 01 Feb 2026 00:00:00 +0000

The Israel-Palestine conflict is one of the longest-running and most complicated issues in modern international relations. It continues to get a lot of attention from the international community, especially the United Nations (UN). Over the years, the UN has passed many resolutions through its main bodies, particularly the Security Council and the General Assembly. These resolutions aim to promote peace, uphold international law, and help find a fair solution for both sides. However, enforcing these resolutions has proven to be a major challenge. This brings up important questions about how effective and powerful the UN really is in solving conflicts. This study looks into the difficulties of enforcing UN resolutions in the Israel-Palestine conflict. It uses a qualitative research approach based on document analysis of key UN resolutions and secondary sources like academic articles and policy reports. The study examines the political, structural, and institutional factors that have limited the implementation of UN decisions. These factors include the use of veto power by permanent members of the Security Council, the geopolitical interests of major countries, the lack of strong enforcement mechanisms, and the complicated nature of the conflict itself.

Exploring Factors Affecting Online Survey Response Rates among Nigerian Management Graduate Students: A Qualitative Study

Mustapha BADAMASI, Sani SHEHU — Sun, 01 Feb 2026 00:00:00 +0000

This study investigates why Nigerian management graduate students often show low participation in online surveys, focusing on practical digital constraints and issues of trust. Using a qualitative design, we conducted online, semi-structured interviews with 18
postgraduate management students from Nigerian universities and analyzed the data using reflexive thematic analysis. The findings show that high data costs, unstable internet connectivity, and limited device capacity discourage participation, while perceptions of researcher professionalism, clarity of consent and privacy information, and sensitivity of survey topics strongly shape willingness to respond. Participants also highlighted survey fatigue, especially when links are widely broadcast in bulk through messaging platforms, and expressed a preference for academically meaningful incentives, such as summaries of findings,
over vague prize-based rewards. The study contributes to the literature by demonstrating how material digital constraints and context-specific trust concerns interact to depress online survey response rates in a resource-constrained setting, and it offers practical recommendations for designing more trustworthy, low-burden online surveys for management research in Nigeria.

An analysis of political defection in Nigeria’s political parties and the 2023 General Elections

Adam Abdullahi Yusuf — Sun, 01 Feb 2026 00:00:00 +0000

Political defection has become a reoccurring, frequent and increasing phenomenon which obstructs, intercepts and disrupts political and institutional stability in Nigeria’s democratic landscape. This paper investigates the phenomenon of political defection with emphasis on the Nigeria’s 2023 General Elections. The paper provides an insight on the propelling factors of party switching in Nigeria’s democratic landscape particularly in the last General Elections. The research identifies the implication and consequences of the phenomenon, which includes dampening of public trust in the democratic process and weakening of democratic institutions. This study employs basically secondary sources of data collection such as books, journals, articles, newspapers and other internet materials. The paper also adopts Elite and Rationale Choice theory, which postulates that a small minority group (power brokers) in political parties tends to strategically manoeuvre and manipulate the entire members to achieve personal or group interests. The paper also discusses the cases that were propelled by lack of transparency, imposition of candidates, marginalization of other party members in party affairs, ethnic and religious sentiment. The study observed that the high-profile defections experienced in Nigeria’s 2023 General elections altered the political landscape, and consequently turned PDP into a Principal victim while APC became the principal beneficiary. The paper therefore recommends Electoral reforms and Constitutional amendments to curb reoccurring defections.

Strategic Planning and Higher Educational Development: Challenges and Prospect in the Developing Muslim World

Usman Muhammad Awwal — Sun, 01 Feb 2026 00:00:00 +0000

The growth and development of any nation over history highly depend on the achievement derived from the fruits of education. Education as argued by many scholars is the bedrock of all civilization, transformation and restructuring of a society from one stage to another, development of human and material resources basically for nation building and wellbeing of the populace. Institutions of higher education as known by their nature are avenues where creativity, innovation, critical thinking and intellectual property are explored, exchange of ideas, values and knowledge between scholars and students in order to improve the standard
of living, inculcate the culture of quality and standard in all human endeavors. Most of the universities or institutions of higher education in the developing Muslim world operate below expectation in terms of quality of knowledge, facilities, curriculum, research culture, learning environment and process. The pressing issue ahead these institutions is the proper application of strategic planning and successful implementation tool, which will converge between achievement of goals, mission, vision and spiritual attainment of eternal success (al-falah) in the hereafter. Therefore, this study adopted a methodology based on systemic literature review where thematic analysis was generated to identify and examine the significant of strategic planning on education and presented some of the challenges and prospects of strategic planning faced by universities in the developing Muslim world.

Macroeconomic determinants of food inflation in Nigeria

Faisal Suleiman Ahmad, Shehu El-Rasheed, Ali Madina Dankumo — Sun, 01 Feb 2026 00:00:00 +0000

This study investigates the macroeconomic determinants of food inflation in Nigeria covering the period from 2005Q1 to 2023Q4. The research specifically examines the effects of fuel subsidy, trade openness, exchange rate, and real gross domestic product (RGDP) on food inflation using the Autoregressive Distributed Lag (ARDL) model and the Toda–Yamamoto causality approach. The Augmented Dickey Fuller and Phillips–Perron unit root tests confirmed that all variables were integrated of order one, justifying the use of ARDL bounds testing. The long-run results reveal that trade openness has a negative and statistically significant impact on food inflation, implying that increased integration into international trade helps reduce domestic food prices. In contrast, fuel subsidy and real gross domestic product show no significant effect on food inflation, while exchange rate exerts a negative and
significant short-run influence. The causality analysis further establishes a bidirectional causal relationship between exchange rate and food inflation. The error correction term is negative and significant, confirming long-run stability. The study concludes that stable exchange-rate management, moderate trade liberalization, and gradual subsidy reforms supported by enhanced agricultural productivity are crucial for achieving sustained food price stability and ensuring food security in Nigeria.

Moderating effect of Brand Loyalty on the relationship between Celebrity Endorsement and Consumer Purchase Behaviour of Kaduna State University Students

Faiza Sani BUHARI, Mohammad Bello IDRIS — Sun, 01 Feb 2026 00:00:00 +0000

This study examined the moderating effect of brand loyalty on the relationship between celebrity endorsement and consumer purchasing behavior at Kaduna State University (KASU). A total of 259 surveys were preserved and evaluated. Celebrity Attractiveness (5 questions), Trustworthiness (4 items), and Purchase Behavior (4 items) were examined using the Pokhrel
(2023) Educators Survey (CE) to gauge the celebrity endorsement dimension. The study's results indicate that celebrity attractiveness does not substantially affect consumer purchasing behaviors. While celebrity trustworthiness exhibited a statistically significant correlation with consumer buying behavior, the relationship was negative, indicating that an increased
perception of celebrity knowledge does not inherently lead to heightened consumer purchasing motivation in the study context. The study concludes that celebrity Attractiveness and Trustworthiness together account for 22.7% of the variation in consumer purchasing patterns. The study recommends that businesses should put more money into product quality, consumer involvement, and emotional happiness because these factors encourage long-term loyalty and purchases, while loyalty and attractiveness have little effect.

Effect of Individual Entrepreneurial Orientation and Self-Efficacy on Entrepreneurial Intention of Students in Abubakar Tatari Ali Polytechnic, Bauchi

Aliyu Abubakar Shuaibu, Muhammad Adamu — Sun, 01 Feb 2026 00:00:00 +0000

The research aims to investigate the effects of individual entrepreneurial orientation and self efficacy on entrepreneurial intention. The population for this research is the students of Abubakar Tatari Ali Polytechnic, Bauchi. Three hundred and twenty-two structured questionnaires were administered to the sample. The collected data were analysed using the Statistical Package for the
Social Sciences (SPSS) and Partial Least Squares Structural Equation Modelling (PLS-SEM). SPSS was used to determine the descriptive statistics. Smart PLS-SEM was used to determine the measurement and structural model of the study. The tools were used to assess the statistical significance and relevant path coefficients of the variables. The study findings showed a positive
and significant relationship among individual entrepreneurial orientation, self-efficacy, and entrepreneurial intention.

Challenges of ECOWAS on Governance and Democratic Consolidation in West Africa Sub-Region

Okene Nelson V.C, Nwaigwe Richard Uchendu — Mon, 02 Feb 2026 00:00:00 +0000

In the wake of ECOWAS 50th anniversary celebrations in May 2025, it has become pertinent to ask; how has the organization faired in its goal of promoting good governance and democratization within its member countries? This paper sets out to interrogate this issue, in the light of claims by ECOWAS to have made efforts at consolidating democracy in the subregion. This is even more urgent because of the challenges posed to ECOWAS and its operating philosophy by coup plotters who have seized power in Burkina F, Faso, Mali and Niger and the inability of ECOWAS to reign them in. They present a formidable threat to ECOWAS, whom they accuse of weakness in the face of external threats and of being undemocratic. This research adopted the qualitative approach to analyze predominantly secondary date used in this study. The paper also employed the theory of functionalism in interrogating the claims and counter claims of both ECOWAS and the emerging Alliance of Sahel States (AES) to democracy, authenticity and effective representation of the people of West Africa. This paper argues that democracy and representation must go beyond conforming to extant structures and international expectations to represent the desires and aspirations of the people. It argues further that ECOWAS leaders do not have the moral right to impose sanctions on the coup plotters and their governments in Mali, Burkina Faso and Niger when they can hardly address the governance crisis in their own states. This paper recommends that ECOWAS leaders must have the ‘will power’ to lead by example in enforcing democratic norms
and principles. ECOWAS must also employ dialogue, diplomacy and tacit enforcement of rules rather than threat, in navigating the current crisis facing the sub regional block, if it hopes to succeed.

Digital Transformation, Government Policy and Financial Performance of Small and Medium Enterprises in Southwestern Nigeria

Abdul-Wahab Oluwatoyin Anafi, Jibrin Nuhu SHAGARI, Adamu YAHAYA — Mon, 02 Feb 2026 00:00:00 +0000

Modern business firms not only strive to survive in the face of modern technologies, but also thrive to improve their performance by transforming their operations with the adoption of advanced digital technologies. It is observed in the literature that most small and medium enterprises (SMEs) in spite of the adoption, are said to record poor performance. Hence, this study attempts to examine the combined effect of both government policy and digital transformation on firms’ financial performance. The population of the study consists of the entire registered small business enterprises in the six states of southwestern Nigeria. A sample size of 373 SMEs was used to represent the entire population through Krejcie and Morgan (1970) formula. Primary data were collected with the aid of structured questionnaires distributed to owners/managers of the enterprises which was analyzed through Partial Least Squared-Structural Equation Modelling (PLS-SEM) techniques. The results suggest that all the three measures of digital transformation (i.e. digital technological, organizational and social perspectives) have positive significant effects on firms’ financial performance. The result also revealed that government policy on adoption of digital transformation had a positive significant effect on firms’ financial performance. Therefore, the study recommends that government needs to review and refine its policies on digital economics (i.e. digital tax incentives, digital grants to SMEs and infrastructural support) by creating enabling environment and by ensuring full implementation and application through legal backing, granting of technological extension services, spearheading of procurement of digital technologies and making such available to interested business firms on credit or hire purchases. Owners are also urged to key into digital transformation programmes by embarking on training of their employees on proper adoption of digital transformation.

Moderating Role of Board Independence on the Relationship between Financial Risk and Profitability of listed Oil and Gas companies in Nigeria

Sabo Ahmed, Bala Suleiman Dalhat, Shittu Oladipupo Ibrahim, Lawan Yahaya — Mon, 02 Feb 2026 00:00:00 +0000

This study examines the moderating effect of board independence on the relationship between financial risk and profitability of listed oil and gas companies in Nigeria. Employing a longitudinal research design, the study covers the period from 2010 to 2024, focusing on a population of nine listed oil and gas companies, all of which were included in the analysis using census sampling. The financial risk variables considered include credit risk, liquidity risk, foreign exchange risk, and interest rate risk, with return on equity (ROE) serving as the measure of profitability. Using Random Effects regression analysis, the findings reveal that board independence significantly moderates the effects of financial risks on profitability. Specifically, board independence strengthens the negative effect of credit risk, reverses the adverse impact of foreign exchange risk into a positive influence, and amplifies the positive effect of interest rate risk. Liquidity risk, while negatively associated with profitability, did not show a statistically significant moderating effect at the 5% level. Based on these findings, the study recommends that companies enhance board independence, strengthen risk management strategies, integrate governance into financial risk policies, and provide continuous training for independent directors to improve oversight and strategic decision-making. The results underscore the critical role of corporate governance in mitigating financial risks and enhancing firm profitability in the Nigerian oil and gas sector.

Psychometrical Properties of SERVPERF Model in Measuring Service Quality in Tertiary Educational Institutions

Usman Muhammad Awwal, Dahiru Gidado Sudi — Mon, 02 Feb 2026 00:00:00 +0000

Service Quality is a crucial tool for gaining competitive advantage among institutions in the present information age where customers’ satisfaction and retention are vital to the survival of any organization or institution. This study is aimed to examine the Psychometrical Properties of SERVPERF model in measuring the quality of services delivered at Institute of Education, IIUM as perceived by students. The study adopted a Quantitative approach where a survey instrument was administered. A total of 219 respondents were used in the study and each respondent is requested to indicate his experience and perceptions on the service quality using the SERVPERF model. The findings shows that both divergent and discriminant validity holds through inter-items correlational matrix. Similarly, the reliability and consistency of the dimensions of the model was well established with scores of (=> 0.82) using the Cronbach’s alpha Coefficient and Pearson Correlation Coefficient for proper items loading while the overall service quality was well perceived by the respondents in the Institute.

Mediation and Moderation of Forensic Techniques by Audit Assurance Services to Enhance Fraud Inspection

Alhassan Haladu, Jane Frances Akubueze — Mon, 02 Feb 2026 00:00:00 +0000

Despite existing controls, financial fraud persists in Nigeria, necessitating more robust investigative measures. This study evaluates how audit assurance services mediate and moderate the relationship between modern forensic accounting tools and effective fraud management. Using a survey design, the researchers collected data from 125 professionals across 25 Nigerian auditing firms, analyzing the results via SPSS 27and Smart-PLS 4. The findings reveal a significant statistical connection. With R2 values of 0.6650 (mediating) and 0.6840 (moderating), the results demonstrated that the synergy between forensic techniques
and audit assurance substantially influences fraud detection and prevention. While this interaction impacts the economy both positively and negatively, it ultimately proves that integrated scrutiny is superior to traditional methods alone. Hence, organizations should hire specialized forensic accountants and auditors to strengthen fraud deterrence. The entire Nigerian economic system must be encourage to apply advanced forensic tools to identify vulnerabilities within financial statements. By replacing traditional auditing methods with forensic rigor, Nigeria can better uncover obscured fraud and improve overall financial
integrity.

Innovative Finance and Green Banking Practices: Enhancing Sustainable Investments and Economic Stability in Nigeria

Yahya Uthman Abdullahi, Ibikunle Jide, Ogidiolu Arinomo Rita — Mon, 02 Feb 2026 00:00:00 +0000

In recent years, global economic disruptions caused by geopolitical conflicts, climate change, and financial volatility have emphasized the need to integrate Environmental, Social, and Governance (ESG) principles into financial systems for long-term sustainability. Nigeria’s financial sector, however, faces unique challenges in adopting these practices. This study explored the role of innovative finance and green banking in driving sustainable investments and economic stability in Nigeria. It employed a qualitative case study approach, using purposive sampling to select five diverse financial institutions engaged in green finance. Data were gathered through policy document reviews and semi-structured interviews with key stakeholders, including regulators, ESG practitioners, and financial experts. Thematic analysis was used to draw insights into the drivers, challenges, and policy implications of green finance adoption. The findings reveal that instruments such as green bonds, impact investing, and ESG integration have the potential to mobilize private capital for renewable energy and climate-resilient projects while enhancing institutional resilience. However, Nigeria’s green finance initiatives face several barriers, including limited local investor participation, regulatory gaps, high renewable energy costs, and insufficient capacity building. Inconsistent ESG reporting standards, transparency issues, and low public awareness further hinder scalability. The study concludes that innovative finance and green banking are vital for sustainable development. It recommends robust regulatory frameworks, standardized ESG metrics, public-private partnerships, fiscal incentives, improved transparency, and capacity building to foster a resilient and inclusive green finance ecosystem in Nigeria.

Effect of Treasury Single Account (TSA) on Financial Accountability and Transparency in Nigeria’s Public Sector: Evidence from Jigawa State Ministry of Finance

Safiyanu Sule, Nura Isah, Rabiu Iliya, Ahmed Hassan — Wed, 22 Apr 2026 00:00:00 +0000

This study examines the effect of the Treasury Single Account (TSA) on financial accountability and transparency in Nigeria’s public sector, using evidence from the Jigawa State Ministry of Finance. A descriptive survey design was adopted, with primary data collected from 45 staff across Treasury, Audit, Budget, and Finance departments. Data were analysed using descriptive statistics and regression analysis. The results reveal that TSA has a significant positive effect on financial accountability and transparency (R² = 0.68, p < 0.05). Specifically, TSA improves revenue documentation, strengthens expenditure monitoring, and enhances audit trails, thereby reducing opportunities for financial mismanagement. The findings also indicate improved cash management through the consolidation of government funds, leading to better cash flow coordination and reduced idle balances. However, challenges such as inadequate staff training, weak ICT infrastructure, and resistance to digital systems persist. The study concludes that TSA is an effective public financial management tool for enhancing accountability and transparency at the sub-national level. It recommends sustained capacity building, improved ICT investment, and stricter enforcement to maximize its benefits.

The Role of Outdoor Education in Promoting Social-Emotional Learning for Young Children in Nigeria: A Convergent Mixed-Methods Study

Ayomi Akande, Ugwu Israel, Josiah Akande, Wisdom Amedeka — Wed, 22 Apr 2026 00:00:00 +0000

This study examined the role of outdoor education in promoting social-emotional learning (SEL) among young children aged three to eight years in Nigeria. Employing a convergent parallel mixed-methods design, the study drew data from 120 hours of structured observations across 12 purposively selected outdoor education programs and semi-structured interviews with 45 early childhood educators. Quantitative observational data were analyzed using chi-squared tests to identify statistically significant differences in SEL behaviors between outdoor and indoor settings. Qualitative interview data were analyzed using the six-phase thematic analysis framework. Findings indicate that outdoor settings were associated with significantly higher rates of cooperative behavior (45% vs. 25% indoors), positive emotional expression (60% vs. 30%), and lower rates of disruptive behavior (10% vs. 30%), with all between-setting differences reaching statistical significance (p < .05). Four qualitative themes emerged: uninhibited emotional expression, risk-taking and independence, peer relationships and empathy, and barriers to implementation. These findings contribute the first Nigerian mixed methods evidence base linking outdoor education to CASEL-defined SEL competencies. For policy and practice, outdoor learning should be repositioned as a core instructional component, and policymakers should allocate dedicated time, educator training, and infrastructure resources to support outdoor SEL programming in Nigerian early childhood settings.

Succession Planning and Sustainability of Family-Owned Healthcare Businesses

Ayeyemi Stephen Akeremale, N. Bolajoko Dixon-Ogbechi, Jude Ememe — Thu, 23 Apr 2026 00:00:00 +0000

This study examined the relationship between succession planning and the sustainability of family-owned healthcare businesses. Family-owned healthcare businesses often face challenges due to changes in management that threaten their continuity and long-term operations, primarily because of inadequate succession planning practices. This research adopted an exploratory desk-based approach and reviewed succession planning through four key dimensions: mentorship programmes, identifying critical roles, assessing employee potential, and employee development plans. Relevant empirical literatures on published articles, journals and studies on succession planning and sustainability in the past 20 years were selected, based on key themes that align with the research objectives. A total of 40 journals were judgmentally sampled for this study. The data generated from the secondary sources were analysed and presented using content evaluation considering the thematic and narrative analysis to bring out nuanced opinions and viewpoints as well as interpretations. The research reveals that success planning enhances the sustainability of an enterprise through stability of its leadership, restores the trust on the enterprise, and ensures continuation of health care services. The other significant aspect of this analysis is that the preparation and training programs are important aspects towards creating the future leaders. The following are the important recommendations for family-owned health care enterprises: First, establishing mentoring program will ensure a good transition of knowledge. Secondly, it will be important to identify the real leadership positions. Thirdly, regular assessments of the potentials of employees should be carried out using the standardized approach. Finally, it will be important to plan the career path of each employee.