Gusau International Journal of Management and Social Sciences
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Effect of Green Accounting on Organizational Financial Performances of Listed Companies in Nigeria
Businesses depend on the environment to function and prosper economically. The growth in industrialization has resulted in environmental pollution and increased land use that harmed the natural environment, leading to extinction of some animals and plants. The environmental impact of the organizations made various stakeholders to canvass for green accounting. This study aimed at examined the effect of green accounting on financial performances of listed companies in Nigeria Group exchange (NXG) between the period 2013-2023 using expo facto research design. Secondary data of the selected organization were downloaded from the NXG websites. The dependent variable was financial performances proxy with earnings per share, while independent variable was green accounting. Using robust regression analysis, the study discovered that green accounting had negative and significant effect on earnings per share; implying that ₦1 increase in green accounting would reduce earnings per share by ₦36. Green accounting also had positive and significant impact on return on equity. This implied that organization expenses on protecting the environment increased which had short time negative effect on the earnings per share, but in the long run increase return on equity. The study recommended that companies should conduct environmental audits on a regular basis to evaluate their compliance with regulations, this would reduce the avoidable cost like compliance cost, restoration cost and it would improve earnings per share
Service Provider Empathy and Responsiveness for Customer Satisfaction in the Telecommunications Sector
Customer satisfaction remains one of the crucial determinants of customer patronage and eventual organizational performance. Exploring service provider empathy and responsiveness for customer satisfaction in the telecommunications sector was the main thrust of this paper. The effects of empathy and responsiveness as dimensions of service quality were examined to establish their effect (if any) on satisfaction of mobile network users in the three major senatorial districts in Edo state. Appropriate research questions in alignment with the objectives of the study were raised, coupled with corresponding hypotheses which were tested to conduct the study. The study employed cross sectional research design executed through a survey using a total of 400 respondents as sample derived from a population of 7.1 million subscribers using the Krecjie and Morgan table for sample size determination. Data was obtained through a well- structured instrument designed in a five form Likert scale. The instrument was established to be reliable by using Cronbach alpha test. The obtained alpha values were over 0.7 for all constructs of the variables studied, indicating a high degree of items consistency. We analyzed the data using regression analysis for hypotheses testing. The results show significant effect of service provider responsiveness and service provider empathy on customer satisfaction. From the findings of the study, it is recommended that the telecommunication companies should boost customer satisfaction
Effects of Survival Strategies on the Success of Entrepreneurial Activities amid Banditry and Kidnapping in Gusau Metropolis, Zamfara State
The paper examined the effect of survival strategies on entrepreneurial success amid banditry and kidnapping in Gusau Metropolis of Zamfara state. A sample of sixty one entrepreneurs was selected using purposive sampling techniques. The justification for the limited sample size of sixty one is because of inaccessibility to the entrepreneurs, since most of them have closed their business because of the issue of Banditry and kidnapping. The study hypothesis was tested using linear regression to analyze the relationship between dependent variable and independent variables, while SPSS version 14 was used for the analysis. The survival strategies which include; adapted risk with B= -.159, P-value= .141, allocation of financial resources to security B= .255, P-value=.006 and insurance coverage B= .067, P-value= .207. Results revealed a significant negative relationship between banditry and entrepreneurial survival strategy. The study concluded that banditry and kidnapping have a significant effect on entrepreneurial survival in Zamfara state. The implications of the study to the Government, entrepreneurs and stakeholders are related to the allocation of financial resources to security. The study recommends among others that entrepreneurs (owner managers) should contribute certain amount of money for security matters. Also Government of Zamfara should intensify efforts to tackle banditry and support entrepreneurial survival in the state
Firm Specific Dimensions and Stock Price of Listed Financial Service Firms in Nigeria
The study examines the effect of firm’s specific dimensions on market share price of listed financial service firms in Nigeria. The study adopts correlation quasi-experimental research design. The population of the study was made up of the entire listed financial service firms in Nigeria which stands at 56 as at 31st December 2022. This includes deposit money banks, insurance firms and merchant banks. Census sampling techniques were adopted to arrive at a sample of 33 firms. Data for the period of 11 years (2012-2022) were collected using the secondary method of data collection from the annual reports and account of sampled firms. Data for the study were analysed using descriptive and inferential methods of data analyses with the help of STATA 13 statistical software. The findings of the study revealed that return on assets has positive significance effect on share price; growth opportunity has negative insignificance effect on share price and information asymmetry has negative significance effect on share price. Based on its findings the study concludes that firm specific dimensions have significance effect on stock market price of listed financial service firms in Nigeria. Based on its conclusion, the study recommends among others that listed financial service firms should try to improve their financial performance in the form of return on assets; To improve financial performance, also firms should optimize asset utilization by reallocating underperforming resources, adopting technology for efficiency, and managing costs to maximize profit margins. They should diversify revenue streams by exploring new markets and products while investing in workforce training to enhance productivity. To manage information asymmetry, firms must adopt transparent and timely financial reporting, leverage digital platforms for real-time disclosures, and engage with investors through regular meetings and updates
Usage Occasions on Customer Patronage among Fashion Firms in Port Harcourt
This study empirically investigated the relationship between usage occasions on customer patronage among fashion firms in Port Harcourt. Specifically, the study sought to study how usage time and purchase frequency relates to customer satisfaction and customer loyalty of fashion firms in Port Harcourt. Customers of fashion companies in Port Harcourt made up the study's population, and a descriptive research approach was used. A sample size of 384 clients was determined using the Krejcie and Morgan table; nevertheless, 350 respondents were included in the research, which were chosen via a structured questionnaire from a large community. Data were analyzed using Pearson Product Moment Correlation to test the hypotheses. The findings reveal that usage time and purchase frequency which was proxies of usage occasions segmentation positively relate with both customer satisfaction and loyalty. These results emphasize the significant role that these factors play in driving customer patronage. The study therefore concluded that usage time and purchase frequency, as well as demographic factors of age, sex and marital status are pivotal factors influencing customer satisfaction and loyalty within fashion firms in Port Harcourt. It was therefore recommended amongst others that fashion firms should focus on improving service delivery times, including faster processing of orders and quicker response to customer inquiries. This will enhance customer satisfaction and contribute to positive experiences that could drive repeat business
Physical Distribution Strategies and the Marketing Performance of Bottled Water Companies in Calabar, Nigeria
This research examined the effect of physical distribution strategies on the marketing performance of bottled water companies in Calabar. It employed a cross-sectional survey approach. Primary data were collected from 276 operational personnel of bottled water companies in Calabar through a structured questionnaire. Descriptive statistics were applied to analyze and interpret the data, while multiple linear regression was utilized to test the hypotheses. The results unveiled significant positive impacts of order processing, transportation, inventory, and warehousing management on the marketing performance of bottled water companies in Calabar, Nigeria. Therefore, the study recommends the following, among others: bottled water companies should integrate innovative technologies into their order processing systems, such as automated order placement, and order sorting software to ensure the delivery of accurate and personalized orders to customers at all times; a robust transportation management system characterized by timely carrier scheduling, clear route planning and automated carrier tracking should be in place to enable bottled water companies achieve effective distribution of products to customers when needed; and bottled water companies should prioritize inventory management through strategic inventory planning, automated inventory control and prompt inventory replacement to ensure that inventory resources required for production and customer service are consistently available in appropriate quantities and quality
Governance and Economic Growth in Selected Sub-Saharan African Countries
The variation in economic growth among nations has brought the issue of economic growth to the forefront. Growth in an economy is key for economic development. When "the country's total earnings increase", its population benefits. Economic growth is significant because it promote the competitiveness of any nation. One of the most striking challenges of economic growth in Sub-Saharan African (SSA) countries is poor governance, decline in the living conditions of the population, with the specter of widespread hunger plaguing people's perceptions. The objective of the study is to examine the effect of governance on economic growth in the selected Sub-Saharan African (SSA) countries. The technique adopted for this study is the Panel Corrected Standard Error Method. This method was employed because it controls for heteroscedasticity. The result shows that there exist a direct relationship between control of corruption, voice and accountability, political stability and absence of violence on real gross domestic product in SSA respectively, while regulatory quality and government effectiveness has a negative effect on real gross domestic product (RGDP) respectively. The study recommends that SSA government as well as stakeholders in the region needs to improve the quality of their regulations and also endeavor to improve on their effectiveness and efficiency
Navigating the Digital Terrain: Exploring Post-Covid-19 Technology Adoption Dynamics in Nigeria
By investigating the complex effects of technology adoption in Nigeria and offering insight into the dynamic interactions between societal, economic, and technological factors as the global community navigates the post-pandemic era, this study seeks to address significant effects regarding Nigeria's post-COVID-19 technology landscape. The study employed the comprehensive framework, which merged the Technology Acceptance Model (TAM), Innovation Diffusion Theory, and Structuration Theory as a result of the coherence technology adoption model. The cross-sectional survey design gathered primary data through a 5-point Likert scale questionnaire. A simple random sampling technique was adopted to select and analyse 1040 respondents from nine different sectors of the Nigerian economy. Statistical Package for Social Science (SPSS) v25 was utilised for data screening and descriptive statistics, while, SmartPLS v4.0.9.5 was employed to calculate the inferential statistics. Based on the findings from different sectors within the population under investigation, it is clear that all exogenous variables affect the adoption of the technology. The study recommended that local community involvement in technology adoption, legalisation of cutting-edge sectorial compliance, and the use of computer-based evaluation systems for assessment and instructions across educational sectors should be prioritised by the public and corporate bodies
Niger Delta Women Adaptive Measures against Oil Spillage: Interventions & Effectiveness
The study examined the plight of Niger Delta women living in oil-spills polluted environment. As survival strategies, these women adopted various approaches such as protest, community- based women organisations, appeals etc, to seek government interventions. The study was necessitated by the fact that despite many years of agitations against environmental degradation and its socio-economic impacts on the residents, no remarkable improvement has been seen in the living conditions of the Niger delta women who bear most of the brunt of the oil spillages, given their relationship with the environment. The aim of this study is to investigate the effectiveness of these interventions and coping strategies adopted by these women against the challenges of oil spillages. The Environmental Kuznets Curve theory (EKC) was adopted to describe the connection between economic activities and environmental depletion. Data was generated from primary and secondary sources. While oral interview was used to obtain primary data, secondary sources include documentaries, books and other online publications. Interviews were conducted on 12 women and 6 men from each part of the Niger Delta mostly affected, especially Ogoni in Rivers, Akwa Ibom and Delta states. Findings show that although protests, advocacies and interventions have taken place, these strategies have left little or no improvement in the living conditions of Niger Delta women. The study therefore concludes that governments, NGOs, Oil companies etc, need to be decisive in adopting more critical and rewarding interventions, to salvage lives in the oil-bearing communities. Among others, the study recommends as follows: Government should focus on service sector economy to reduce pressure on the environment; compensation should follow clearer legal guidelines, equitable compensation processes, and active community engagement to restore livelihood, also oil sabotage should be controlled by engaging perpetrators in meaningful economic activities; there should be functional legislation against criminal elements sabotaging interventions, Oil companies should prioritise compensations to women; and support them with skills acquisition, vocations, while community properly gets engaged for resilience etc
Women in Climate Change Crises Solutions: Centrality and Empowerment for Resilience
This study examines the crucial role played by women in fighting climate change crises and underscores the urgent need for their empowerment. Recognizing the complex challenges faced by women, including health risks, violence, displacement, and limited access to resources, the study delves into the underlying systemic factors intensifying their vulnerability. While adopting Radical Feminism theory as a lens, we acknowledge the importance of considering intersecting factors such as race, class, and geography in understanding women's experiences. Drawing from a comprehensive analysis of secondary sources, the study explores the ways in which women, despite their vulnerability, emerge as key agents of adaptation and resilience. Through their traditional roles in resource management and caregiving, women often lead efforts to mitigate environmental degradation and develop adaptive strategies in the aftermath of crises. Notably, our findings highlight the relationship between female leadership and effective crisis response, as evidenced by the instantaneous and decisive actions taken by states led by women during the COVID-19 pandemic. In light of these insights, the study proposes plausible recommendations for empowering women in the face of climate change crises. These include the establishment of gender-sensitive projects, support for women in green economies, and the promotion of women's participation in decision-making processes. Moreover, the study emphasizes the importance of integrating gender considerations into resilience-building efforts and increasing funding for initiatives addressing gender-specific vulnerabilities. By amplifying the centrality of women in climate change solutions and advocating for their empowerment, the study aims to foster greater resilience in the face of environmental challenges