ENVIRONMENTAL ACCOUNTING REPORTING AND MANAGEMENT OF FRAUD OF LISTED AGRICULTURAL FIRMS IN NIGERIA

This study examined environmental accounting reporting and management fraud of listed agricultural firms in Nigeria. The objective of the study was to investigate whether emission reporting, effluent and waste reporting, compliance to environmental laws and biodiversity reporting have significant effect on management fraud. The secondary source of data collection was adopted in the study where the purposive sampling technique was used to select a sample size of four (4) listed agricultural firms for the study. Least Square regression analysis was used in this study and the findings revealed that emission reporting, effluent and waste reporting, compliance to environmental laws and biodiversity reporting has significant effect on management fraud. Finally, it recommended that priority should be given to policies regarding emission and energy management to promote optimal energy consumption. A careful mix of such policies should be considered as over-appropriation or under appropriation may lead financial misappropriation

GOVERNMENT POLICIES AND PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN NIGERIA

Small and medium-sized enterprises (SMEs) are crucial in providing jobs, promoting economic growth, and encouraging innovation. SMEs in Nigeria face multiple and high taxes, inconsistent tax policies, a complex regulatory environment, and inadequate infrastructure. The study investigates government policies on the performance of small and medium enterprises in Nigeria by focusing on SMEs in the Southwest region with specific goals to evaluate how tax policies affect SMEs' performance and ascertain how licencing affects such businesses' performance. This research used a survey research design. The study population consisted of one hundred and forty-nine thousand three hundred and seventeen registered SMEs in operation with the Small and Medium Enterprises Development Agency of Nigeria (SMEDAN). The study used a sample size of 384 respondents selected based on the Raosoft formula. Hypothesis was tested through multiple linear regression. The outcome showed that there is a considerably positive influence of government policy on performance of SMEs. The findings shows that tax regulation and licencing is important in enhancing the performance of SMEs in Southwest Nigeria. The research therefore recommended that the government should find it necessary to adopt a better system of fiscal management that would aid in reducing inefficiencies in tax compliance

SYNTHESIZING THE NEXUS BETWEEN SUSTAINABLE MARKETING MIX AND CONSUMER PURCHASING BEHAVIOUR IN THE EXTRACTIVE INDUSTRIES: A LITERATURE REVIEW

Sustainable marketing is a subset of a diverse bodies of knowledge involved in propagating the imperative for businesses to have and maintain their competitive advantage while acknowledging the imperative for environmental and social sustainability. The popular assumption is that consumers are conscious of the environmental and social consequences of their consumption behaviour, however, this assumption may not be valid in developing economies. Although sustainable marketing mix and consumer awareness of sustainability practices, collectively influence consumer purchasing behaviour, there is a significant gap in the appreciation of sustainability knowledge and in the levels of adoption of sustainability practices across global spheres. This study, through synthesizing extant literature, establishes a thought coherence for future studies in developing countries

VALUE RELEVANCE OF ACCOUNTING INFORMATION, DIVIDEND PAYOUT AND FIRM VALUE OF LISTED OIL AND GAS COMPANIES IN NIGERIA

The study examined the value relevance of accounting information, dividend payout and firm value of listed oil and gas companies in Nigeria for the period of twelve years from 2012 to 2023. The study made use of correlational research design and secondary data were used to source information from eight (8) selected companies out of the nine (9) listed oil and gas companies from the Nigeria exchange group as at 31st December 2023. Major findings from the result of the study suggest that dividend payout has a moderating effect on the relationship between value relevance of accounting information and firm value evident by the interaction between the moderator and the explanatory variables revealing all the variables to have significant effect on Tobin’s Q. However, while book value of equity and leverage has a negative but significant effect on Tobin’s Q, earnings per share revealed a positive correlation. The study therefore concludes that accounting information have a significant effect on firm value of listed oil and gas companies in Nigeria and that dividend payout significantly moderates the relationship between the explanatory variables and firm value. Based on the conclusions, it is recommended that the oil and gas companies should focus on improving dividend payout policies strategically in communication to highlight their role in enhancing the relationship between accounting information and firm value

TRANSFORMING ATTENDANCE MANAGEMENT: EXPLORING MODERN SOLUTIONS FOR NON-ACADEMIC STAFF IN NIGERIAN POLYTECHNIC

This study investigates the impact of modern technological solutions on attendance management among non-academic staff in Nigerian polytechnics. In light of persistent inefficiencies associated with traditional attendance systems, this research explores how digital tools, automation systems, mobile applications, and biometric systems contribute to enhancing accuracy, accountability, and efficiency in managing staff attendance. The study adopts a quantitative research design using primary data collected in 2023 from a sample of 308 non-academic staff across selected Nigerian polytechnics. Structural Equation Modeling (SEM) was employed through SmartPLS 4 software to analyze the path coefficients, T-statistics, p-values, coefficient of determination (R²), predictive relevance (Q²), and other statistical indicators. Findings indicate that each of the modern solutions significantly influences attendance management, with biometric systems and digital tools exerting the strongest effects. The results underscore the critical importance of transitioning from manual to digital attendance systems in educational institutions to optimize staff management and institutional performance. This research contributes empirical evidence to support administrative reforms in human resource management and provides practical implications for institutional policy implementation in the Nigerian educational context

ECO-ENTREPRENEURSHIP AND GREEN INNOVATION: A PATHWAY TO SUSTAINABLE DEVELOPMENT IN SMALL AND MEDIUM SCALE BUSINESS (SMES) NIGERIA

Eco-entrepreneurship and green innovation are crucial pathways to sustainable development, integrating environmental considerations into business practices. By developing eco-friendly products and services, minimizing waste, and conserving resources, these entrepreneurs contribute to a more sustainable future, fostering both economic growth and environmental protection. The purpose of this study is to investigate green innovation and eco-entrepreneurship as a way for small and medium-sized businesses to grow in a way that is good for the environment. To achieve this goal, descriptive survey was carried out using online survey platform to distribute the questionnaire developed for this study. The target population was 205 and the data collected were analyzed both descriptively and by using inferential statistics. The result of this study supports that eco-entrepreneurship and green innovation have significant impact of growth and overall performance of a firm.  On this premise, conclusion was drawn and recommendation made

ASSESSING THE CONTRIBUTION OF ENTREPRENEURSHIP TRAINING TO UNEMPLOYMENT REDUCTION IN NIGERIA

This study examined the contribution of entrepreneurship training to unemployment reduction in Ado Ekiti Local Government Area, Ekiti State, Nigeria. Guided by Taro Yamane’s (1967) sampling formula, unemployed individuals aged 18 years and above were surveyed through structured questionnaires, complemented by a review of relevant literature. The findings revealed that entrepreneurship training significantly enhanced employment opportunities and stimulated business creation. Specifically, 91% of respondents reported improved job prospects, 90% associated training with the establishment of new start-ups, and 85% affirmed its role in reducing youth unemployment. Moreover, 88% observed a general decline in local unemployment, highlighting the transformative role of entrepreneurship training in bridging the education–employment gap. Government-sponsored programmes were perceived as the most effective, while private sector initiatives provided stronger practical skills and NGO-led interventions offered broader support. The effectiveness of these programmes depended on mentorship, experiential learning, programme duration, and alignment with local economic realities. Furthermore, the results underscored the importance of enabling policy frameworks: 92% of respondents emphasised the role of supportive regulations, 89% highlighted financial assistance, and 88% valued incentives, confirming that favourable policies were central to maximising the benefits of entrepreneurship training. The study concluded that entrepreneurship training, when reinforced by strong government commitment and multi-stakeholder collaboration, constitutes a vital instrument for reducing unemployment and fostering sustainable development. It recommended institutionalising government-led training under the Renewed Hope Agenda, strengthening public–private–NGO partnerships, and expanding SME-focused policies. Overall, the evidence confirmed that effective entrepreneurship training programmes could advance Sustainable Development Goal 8 by promoting decent work, enterprise development, and inclusive economic growth

FINANCIAL PLANNING PRACTICES AND THE SUSTAINABILITY OF SMES IN ILORIN METROPOLIS

The sustainability of Small and Medium Enterprises (SMEs) remains a central concern in emerging economies where inadequate financial planning often undermines long-term business survival. This study examined the effect of financial planning practices on the sustainability of SMEs in Ilorin Metropolis, Nigeria. The specific objectives were to determine how budgeting practices, cash flow management, savings and investment practices, and financial record-keeping influence the sustainability of SMEs. The study adopted a quantitative survey design and drew its population from 3,124 SMEs registered with the Kwara State Internal Revenue Service, each with annual tax remittances of ₦100,000 or more. Using a simple random sampling technique, data were collected from 355 SME owners and financial managers through a structured questionnaire. Descriptive and inferential analyses, including multiple regression, were employed to test the study hypotheses. Findings revealed that budgeting practices (β = 0.273, p < 0.00), cash flow management (β = 0.241, p < 0.00), savings and investment practices (β = 0.193, p < 0.00), and financial record-keeping (β = 0.321, p < 0.00) each exerted a significant positive effect on SME sustainability. These results indicate that enterprises that engage in proactive and disciplined financial planning are more likely to achieve long-term viability and competitive advantage. The study concludes that sound financial planning practices constitute a strategic mechanism for enhancing the resilience and growth of SMEs in developing economies. It recommends that SME owners institutionalize budgeting systems, adopt digital record-keeping tools, and engage in regular cash flow analysis to strengthen financial sustainability and business continuity

MEDIATING EFFECT OF JOB SATISFACTION ON THE RELATIONSHIP BETWEEN MOTIVATION AND EMPLOYEE’S PERFORMANCE (A STUDY OF NON-ACADEMIC STAFF OF FEDERAL UNIVERSITY GUSAU)

The study intends to investigate the mediating effect of job satisfaction on the relationship between Motivation and Employees Performance among the Non Academic staffs of Federal University Gusau. A quantitative survey method is employed; the data were collected from the non-academic` staff. A total of 280 questionnaires were distributed, with a response rate of 93%. Data from the questionnaires were then analyzed using Statistical Package for Social Science (SPSS). Based on the statistical findings, the study confirmed that there is a relationship between motivation and the employee’s performance. The study also reveals that Job satisfaction plays a mediating role on the relationship between motivation and the employee’s performance. The result of the study has some practical implications: it assist employers to understand that job satisfaction can mediate between motivation and employee’s performance. Since job satisfaction incorporates both emotional and attitudinal aspects, it will enable management to deduce the importance of job satisfaction as a potential determinant of many workplace outcomes. The researcher recommends that all organization should provide adequate motivational system in order to increase their productivity. On the bases of these findings, employers are continually challenged to develop extrinsic and intrinsic motivational policies and procedures that will enable them to attract, motivate, retain and satisfy their employees

ROLES OF STAKEHOLDERS IN ENTREPRENEURIAL CORPORATE GOVERNANCE AND ORGANIZATIONAL SUSTAINABLE PERFORMANCE: AN EXPLORATORY INSIGHT FROM FAST CREDIT

This study critically examines the intricate roles of stakeholders in entrepreneurial corporate governance and their influence on organizational sustainable performance within Nigeria’s evolving financial sector, using Fast Credit Limited (FCL) as a case study. Despite regulatory emphasis on sound governance for financial institutions amid digital transformation, challenges persist in effective stakeholder engagement. Employing an exploratory case study design, the research leveraged secondary data from Fast Credit’s reports, regulatory institutions (CBN, SEC), and scholarly articles. Findings revealed that Fast Credit's made significant achievements in stakeholder integration (40%) through inclusive products like "Kiddies Swag" and digital banking, and robust corporate governance structures (35%) via technologies like Temenos T24 and regulatory compliance. The study concludes that effective stakeholder engagement, is indispensable for value creation and resilience. This study recommends improvement in transparency, fostering collaborative regulatory frameworks, prioritizing ethics, and deepening social inclusion