Ibrahim Danjuma - Academia.edu (original) (raw)
Papers by Ibrahim Danjuma
The Proceedings of the 1st International Conference on Business, Management and Information Systems 2019 (ICBMIS 2019), Nov 14, 2019
Going concern is an important assumption that underlies the preparation of financial statements. ... more Going concern is an important assumption that underlies the preparation of financial statements. Based on this assumption, financial statements are prepared to reflect the ability of a company to continue operation in perpetuity. In spite of the importance of oil and gas industry to the growth and development of the Nigerian economy, research on Ownership Structure in Nigeria is skewed to other industries of the Nigerian economy especially financial sector with little emphasis to the oil and gas companies. The study is set out to examine the impact of Ownership Structure on Going Concern Evaluation of listed Oil and Gas companies in Nigeria, over the period 2011-2017. The research covers Eight (8) out of the twelve (12) listed companies in the industry. The study made use of secondary data generated from Annual Reports and Accounts of the companies and the Nigerian Stock Exchange Fact book. The data were analyzed by means of descriptive statistics, correlation and OLS regression analysis using STATA12 package. The study revealed that Directors ownership of shares and institutional ownership of shares significantly influences Going Concern ability of listed oil and gas companies while Chief Executive Ownership of shares shows an inverse insignificant impact on Going Concern Evaluation. The study concluded that Ownership Structure play an effective role on companies' ability to remain as going concern. It is therefore, suggested that companies in Nigerian oil and gas industry should encourage directors' ownership and Institutional Ownership of shares as its motivate and increase ease of contact to resources, thereby improve corporate performance.
International Journal of Economics and Financial Issues, 2016
This study investigates the effect of credit risk management on customer satisfaction in tier-one... more This study investigates the effect of credit risk management on customer satisfaction in tier-one deposits money banks in Adamawa state, Nigeria. The objectives of the study were to examine relationship between credit risk management and customers’ satisfaction and to assess the relationship between credit risk management and credit appraisal process. The study surveyed 384 selected customers from three tier-one deposits money banks in Adamawa state, Nigeria. Purposive sampling was used in selecting the banks and simple random sampling was used in administering the questionnaire to the customers. Descriptive and inferential statistics were used to analyze and interpret the data collected. The study found that there is positive and significant relationship between credit risk management and customer satisfaction and the regression results showed that 49% of the variability in customer satisfaction can be explained by credit risk management. The study also found significant positive ...
Over the years, service quality issues have become an important consumer trend in organizations. ... more Over the years, service quality issues have become an important consumer trend in organizations. Consumer perceptions of service quality result from comparing expectations prior to receiving the service, and their actual experience of the service. The objective of this study is to compare service quality gaps in technological universities in Nigeria based on the perceptions of male and female students. The results show that there are no gender differences in service quality perception across the dimensions of tangibles, reliability, responsiveness, assurance and empathy.
Management and Administrative Sciences Review, Jul 2, 2014
Nigeria is currently undergoing a transition to cashless economy, and banks are vital players in ... more Nigeria is currently undergoing a transition to cashless economy, and banks are vital players in achieving this important goal. With effective and efficient use of Information and Communication Technologies (ICTs), banks are poised to use e-banking channels to promote better and safer customer services as well as achieve competitive advantage. The study found that some limited forms of cash-less banking already existed in the country even before the pronouncement of the cashless policy by the central bank, and thus traced the adoption of ICTs in the Nigerian banking industry and its application as a competitive tool. Banks have to contend with non-bank institutions as well, since the application of ICTs for funds transfer is not limited to banks alone. The study was based on desk review of secondary data regarding adoption of ICTs in banks as well as reports and comments by informed analysts. The major channels for cashless banking services in the country were discussed, along with their implications for the banks, customers and the society at large. The challenges facing the adoption of the cashless banking initiative by Nigerians were identified and suggestions proffered on how to improve the adoption and efficiency of cashless banking in the country.
This study investigates the effect of credit risk management on customer satisfaction in tier-one... more This study investigates the effect of credit risk management on customer satisfaction in tier-one deposits money banks (DMBs) in Adamawa state, Nigeria. The objectives of the study were to examine relationship between credit risk management and customers' satisfaction and to assess the relationship between credit risk management and credit appraisal process. The study surveyed 384 selected customers from three tier-one DMBs in Adamawa state, Nigeria. Purposive sampling was used in selecting the banks and simple random sampling was used in administering the questionnaire to the customers. Descriptive and inferential statistics were used to analyze and interpret the data collected. The study found that there is positive and significant relationship between credit risk management and customer satisfaction and the regression results showed that 49% of the variability in customer satisfaction can be explained by credit risk management. The study also found significant positive correl...
To achieve the twin objectives of satisfaction and loyalty, service quality in the university sec... more To achieve the twin objectives of satisfaction and loyalty, service quality in the university sector needs to be evaluated from both the internal (customers) and external (service providers) perspectives. Against this background, this article reviewed issues involved in service quality in universities from the customer satisfaction and attachment points of view, taking students as primary customers, especially in technology-based universities in Nigeria. The review noted that, service quality and customer satisfaction has direct relationship, because the students ’ expectations of a university education are skewed towards learning experiences and individual preferences, implying students ’ enrolment decision depends on the service encounters relating to factors like support facilities and infrastructure, image and marketing, academic issues, administrative issues, location and access.
Although scholars have conceptualised on green supply chain management practices (GSCMPs) and gre... more Although scholars have conceptualised on green supply chain management practices (GSCMPs) and green performance (GP), evidence to validate the conceptualisation was lacking, albeit in the context of small and medium enterprises. In addition, effect of technological innovation on supply chain practices and GP was largely unexplored by researchers. Therefore this study validates and provides empirical evidence on the relationship between GSCMPs, technological innovation and GP, in the context of manufacturing small and medium enterprises in Nigeria. A well-structured questionnaire was administered on conveniently selected manufacturing small and medium enterprises in Yola, Adamawa State of Nigeria. Both descriptive and inferential statistical tools such as frequencies, means, standard deviation, Pearson correlation, multiple regression, independent samples t-test and analysis of variance were used in analyzing data and reporting results. Findings revealed that positive significant rel...
This study offers an overview of the theoretical foundations for explaining tax compliance behavi... more This study offers an overview of the theoretical foundations for explaining tax compliance behavior. The interest generated by the subject matter of tax compliance behavior has led to identification of several factors that are believed to influence individual tax compliance decision. These factors have been compressed into several models/theories providing insights into the subject matter. This study reviewed five prominent theories/models that have been used to explain compliance via- economic deterrence; socio-psychology; fiscal exchange; comparative treatment; and political legitimacy. The study noted that there is no ‘one model fits all’ for explaining tax compliance behavior, and further concludes that individual tax compliance is influenced by both economic and non-economic factors. As such, tax administrators as well as researchers on the subject matter should combine relevant models and incorporate these factors into developing effective tax systems.
The study investigates the influence of entrepreneurial programme (EP) on entrepreneurial intenti... more The study investigates the influence of entrepreneurial programme (EP) on entrepreneurial intentions among final year undergraduate students in two universities in Nigeria. EP was defined in terms of curriculum and contents, teaching team, and university role. Drawing on the theory of planned behaviour, this study tests the direct and indirect effects of EP on entrepreneurial intentions using multiple regression analysis. The study shows that EP has direct significant influence on entrepreneurial intentions. The study also shows that EP significantly influence attitude towards entrepreneurship, subjective norms, and perceived behvavioural control, which in turn significantly influence entrepreneurial intentions. Generally, university role was the strongest predictor among the variables of EP, while perceived behavioural control was the strongest predictor among the antecedents of entrepreneurial intentions.
Students’ enrollment into private universities is becoming highly competitive, thereby forcing un... more Students’ enrollment into private universities is becoming highly competitive, thereby forcing universities to develop strategies that will not only retain current students but also prospective students’ enrollment decision. This study examined the relationship between customer service and student enrollment in a leading Nigerian private university, as well as the readiness of the already enrolled students to make recommendations about the private university to others. A survey of 125 undergraduate students of American University of University (AUN), Yola was conducted in order to find out the dimensions that are considered important by students in their enrolment decision, and the relationship between the services offered by the university and enrollment decision. Pearson’s correlation analysis was used to test the relationship between customer service and students’ enrolment as hypothesized in the study. It was found that faculty expertise, friendly attitude by faculty and staff, ...
This study attempts to establish the relationship that exists between capital structure, cash man... more This study attempts to establish the relationship that exists between capital structure, cash management and liquidity in some selected small and medium enterprises in Jimeta, Adamawa State, Nigeria. It also investigates the mediating effect of cash management in the association of capital structure and liquidity. A total of 365 copies of questionnaire were administered to 366 small and medium scale enterprise but a total 310 copies of questionnaire were returned fully and appropriately filled. The study made use of but primary and secondary method in collecting data. A cluster sampling method was used in this study and purposive sampling was also used to choose units of analysis in all clusters. Descriptive and inferential statistic such as frequencies mean, and standard deviation including Pearson’s correlation coefficient, multiple regression and sobel test were employed to obtain results. The results indicate that there is a positive significant relationship between capital stru...
The study examined the impact of effective leadership on the performance of public enterprises wi... more The study examined the impact of effective leadership on the performance of public enterprises with a particular reference to the Adamawa Investment and Property Development Company Ltd. The study made use of content analysis and observation method. The study revealed that the performance of organization depends to a large extent on the efficiency or effectiveness of the leadership. It was also revealed that the Adamawa State Investment and Property Development Company Limited has not lived up to expectation due to leadership failure. The study made use of the transformational leadership theory. The theory believed in the leader’s ability to motivate the follower to accomplish more than what the followers planned to do by concentrating on the followers values and helping the followers align these values with the values of the organization. Based on the above, recommendations were given on the need for effective leadership if results must be achieved in an organization. Keywords: Lea...
Path of Science, 2018
Innovative behaviour (IB) refers to the process of developing, generating, applying or promoting ... more Innovative behaviour (IB) refers to the process of developing, generating, applying or promoting new ideas by employees to increase job performance. Today, the rapid social and technological changes in our environment highlight the significance of IB of employees and especially for teachers. Thus, this paper aimed to develop a conceptual framework of factors influencing innovative behaviour of teachers in secondary schools. The research was explored through critical related literature analysis. Findings were presented in form of descriptive analysis, which shows that workplace happiness (WP), organisational climate (OC), affective commitment (AF) and transformational leadership (TFL) play a direct role in affecting innovative behaviour. The paper concludes that WP, OC, AF and TL have a positive impact in creating the essential conditions to encourage teachers to show IB in schools.
European Journal of Business and Management, 2012
Research Journal of Finance and Accounting, 2012
The primary purpose of auditing is to determine the true and fair view of the financial statement... more The primary purpose of auditing is to determine the true and fair view of the financial statements and investigation relates to checking of particular record for a specific purpose. The investigations launched by the financial regulators and other stakeholders into the cases of distressed banks revealed that accountants and auditors have not done their work properly. As a result of that, this study aims at assessing the adequacy of audit in disclosing fraud in commercial Banks of Nigeria. To achieve the objectives of the study, primary and secondary data were used. One hundred (150) questionnaires were administered to the study respondents that were purposively selected from eleven (11) commercial banks in Yola, auditing firms and shareholders. Guided interviews were also conducted with some of the respondents. Analysis of Variance (ANOVA) was employed to test the research hypothesis. The analysis of responses gathered revealed that the external audit is not adequate in revealing fraud. Based on the finding, the study recommended that an interim audit should be made mandatory in the commercial banks by the regulatory authority along side forensic audit as it will reduce the gravity of frauds in commercial banks.
Journal of Islamic Banking and Finance, 2015
This paper examined customers' perception towards non-interest banking services of deposit money ... more This paper examined customers' perception towards non-interest banking services of deposit money banks in Jimeta, Adamawa state, Nigeria. The study sought to examine whether knowledge influences the perception of customers towards non-interest banking services of Deposit Money Banks (DMBs) in Jimeta metropolis, Adamawa state and determine whether there are differences in perception of customers towards Non-Interest Banking Services (NIBS) based on gender, educational qualification and religion. The study used a total of 450 copies of a well-structured questionnaire, administered on customers of three selected Deposits Money Banks in Adamawa state. A total of 371 copies of the questionnaire were returned and appropriately filled. The study made use of both descriptive and inferential statistics to obtain results. The findings revealed that knowledge has a significant positive influence on the perception of customers towards non-interest banking services of banks as F-statistic =46.98 at 0.05 significant level. The results also indicate that there is no significant difference in perception of customers based on gender, educational qualification and religion. The study recommends that DMBs should initiate programmes aimed at sensitizing and educating people about non-interest banking. Such enlightenment will help eliminate people's misconception of the subject.The Central Bank of Nigeria should play more active and pragmatic role in ensuring that the staff handling noninterest services receive the relevant and required training, in order to facilitate the rapid growth of the industry.
Procedia - Social and Behavioral Sciences, 2012
Innovation, which hitherto, was used as a term to exclusively explain development in new technolo... more Innovation, which hitherto, was used as a term to exclusively explain development in new technologies in the manufacturing sector, has now found an increasing usage and application in the service sector.. The advent of globalisation, has led to demographic changes and changes in technology. Similarly, service innovation has become significant and pose challenges not only to profit-oriented businesses, but also to non-profit organisations like higher education institutions, thus, requiring a 'disruptive' approach to innovation in the sector, with a view of targeting new customer groups, as well as enhancing service quality excellence to ensure satisfaction. Often, innovation creates large pool of new customers, such as new students in the case of higher education institutions and fulfilling the new expectations of current customers. Therefore, this conceptual paper seek to look at issues connected to service innovation, its characteristics and implications within the context of higher education institutions, particularly technological universities, so that new value propositions can be developed and utilised for service quality enhancement, positioning and gaining competitive advantage in the higher education marketplace. Conclusions were made regarding the implication for service innovation in fostering customer satisfaction.
International Journal of e-Education, e-Business, e-Management and e-Learning, 2013
This paper is an analysis and implications of Nigerian Freedom of Information Act on records and ... more This paper is an analysis and implications of Nigerian Freedom of Information Act on records and office security management as it affect administrative managers. Conceptual framework was analysed and the method used in the study was simple percentages. The major findings of the study revealed that, 81% of the respondents believed that records management in Nigeria is still poor in spite of the Nigeria FOI Act 2011 and that 73% of the respondents also believed that the Nigeria FOI Act 2011 is expected to change the attitude of Nigerians towards record keeping. Other findings of the paper state the importance of classified documents, the method of handling and conveyance of classified documents and threats of e-mails information to office security management and revealed the protection against public officers against any civil litigation. The paper recommends that any Administrative Manager who wants to achieve success in his career must adhere to security Management Information in line with the Freedom of Information Act.
SSRN Electronic Journal, 2013
This study aims to examine the relationship between asymmetric information and dividend policy. T... more This study aims to examine the relationship between asymmetric information and dividend policy. Today, researchers and economists have divided the capital market into two distinct forms: The first one is the Perfect Competition Market. Since in this form of market, the level of knowledge is equal among the market factors, there is no possibility to benefit from obtaining hidden information. The second type of market is the Imperfect Competition Market in which the market information is not fully available to everyone rather it can be bought and sold like a commodity. Thus, it gives the chance to those who have more knowledge to gain more profits. Thus, considering the lack of an efficient performance of the capital market, the current study intends to investigate whether there is a significant relationship between asymmetric information and dividend policy. To do so, among the various components of information asymmetry index, asymmetric information is considered as the difference between forecasted earnings and dividends paid to shareholders in the present study. Among the most influential cases affecting stock dividend policy, the index proposed by Fama and French (2001) is used in this study. Basically, the index includes cases such as the firm size, firm risk, profitability and the percentage of dividend and the ratio of market value to book value.
Journal of business management, 2018
Service quality issues, over the years, have become an important consumer trend and have gained g... more Service quality issues, over the years, have become an important consumer trend and have gained ground in service marketing literature in general, and the extant literature on higher education, in particular. Despite the fact that service quality is more difficult to measure than the quality of goods, several instruments for measuring service quality have been developed and validated, such as SERVQUAL, SERVPERF and HEDPERF. This article analysed three instruments for measuring service quality: SERVQUAL, SERVPERF, HEDPERF and compared them in terms of strengths and weaknesses within the context of higher education institutions. Although, both SERVPERF and HEDPERF instruments seem to have some reasonable measure of stability over the disconfirmation perspective of SERVQUAL scale, however, the growing competitions in the service industry has made SERVQUAL to be better because of its diagnostic ability. Using SERVQUAL to evaluate service quality would enable managers to identify and imp...
The Proceedings of the 1st International Conference on Business, Management and Information Systems 2019 (ICBMIS 2019), Nov 14, 2019
Going concern is an important assumption that underlies the preparation of financial statements. ... more Going concern is an important assumption that underlies the preparation of financial statements. Based on this assumption, financial statements are prepared to reflect the ability of a company to continue operation in perpetuity. In spite of the importance of oil and gas industry to the growth and development of the Nigerian economy, research on Ownership Structure in Nigeria is skewed to other industries of the Nigerian economy especially financial sector with little emphasis to the oil and gas companies. The study is set out to examine the impact of Ownership Structure on Going Concern Evaluation of listed Oil and Gas companies in Nigeria, over the period 2011-2017. The research covers Eight (8) out of the twelve (12) listed companies in the industry. The study made use of secondary data generated from Annual Reports and Accounts of the companies and the Nigerian Stock Exchange Fact book. The data were analyzed by means of descriptive statistics, correlation and OLS regression analysis using STATA12 package. The study revealed that Directors ownership of shares and institutional ownership of shares significantly influences Going Concern ability of listed oil and gas companies while Chief Executive Ownership of shares shows an inverse insignificant impact on Going Concern Evaluation. The study concluded that Ownership Structure play an effective role on companies' ability to remain as going concern. It is therefore, suggested that companies in Nigerian oil and gas industry should encourage directors' ownership and Institutional Ownership of shares as its motivate and increase ease of contact to resources, thereby improve corporate performance.
International Journal of Economics and Financial Issues, 2016
This study investigates the effect of credit risk management on customer satisfaction in tier-one... more This study investigates the effect of credit risk management on customer satisfaction in tier-one deposits money banks in Adamawa state, Nigeria. The objectives of the study were to examine relationship between credit risk management and customers’ satisfaction and to assess the relationship between credit risk management and credit appraisal process. The study surveyed 384 selected customers from three tier-one deposits money banks in Adamawa state, Nigeria. Purposive sampling was used in selecting the banks and simple random sampling was used in administering the questionnaire to the customers. Descriptive and inferential statistics were used to analyze and interpret the data collected. The study found that there is positive and significant relationship between credit risk management and customer satisfaction and the regression results showed that 49% of the variability in customer satisfaction can be explained by credit risk management. The study also found significant positive ...
Over the years, service quality issues have become an important consumer trend in organizations. ... more Over the years, service quality issues have become an important consumer trend in organizations. Consumer perceptions of service quality result from comparing expectations prior to receiving the service, and their actual experience of the service. The objective of this study is to compare service quality gaps in technological universities in Nigeria based on the perceptions of male and female students. The results show that there are no gender differences in service quality perception across the dimensions of tangibles, reliability, responsiveness, assurance and empathy.
Management and Administrative Sciences Review, Jul 2, 2014
Nigeria is currently undergoing a transition to cashless economy, and banks are vital players in ... more Nigeria is currently undergoing a transition to cashless economy, and banks are vital players in achieving this important goal. With effective and efficient use of Information and Communication Technologies (ICTs), banks are poised to use e-banking channels to promote better and safer customer services as well as achieve competitive advantage. The study found that some limited forms of cash-less banking already existed in the country even before the pronouncement of the cashless policy by the central bank, and thus traced the adoption of ICTs in the Nigerian banking industry and its application as a competitive tool. Banks have to contend with non-bank institutions as well, since the application of ICTs for funds transfer is not limited to banks alone. The study was based on desk review of secondary data regarding adoption of ICTs in banks as well as reports and comments by informed analysts. The major channels for cashless banking services in the country were discussed, along with their implications for the banks, customers and the society at large. The challenges facing the adoption of the cashless banking initiative by Nigerians were identified and suggestions proffered on how to improve the adoption and efficiency of cashless banking in the country.
This study investigates the effect of credit risk management on customer satisfaction in tier-one... more This study investigates the effect of credit risk management on customer satisfaction in tier-one deposits money banks (DMBs) in Adamawa state, Nigeria. The objectives of the study were to examine relationship between credit risk management and customers' satisfaction and to assess the relationship between credit risk management and credit appraisal process. The study surveyed 384 selected customers from three tier-one DMBs in Adamawa state, Nigeria. Purposive sampling was used in selecting the banks and simple random sampling was used in administering the questionnaire to the customers. Descriptive and inferential statistics were used to analyze and interpret the data collected. The study found that there is positive and significant relationship between credit risk management and customer satisfaction and the regression results showed that 49% of the variability in customer satisfaction can be explained by credit risk management. The study also found significant positive correl...
To achieve the twin objectives of satisfaction and loyalty, service quality in the university sec... more To achieve the twin objectives of satisfaction and loyalty, service quality in the university sector needs to be evaluated from both the internal (customers) and external (service providers) perspectives. Against this background, this article reviewed issues involved in service quality in universities from the customer satisfaction and attachment points of view, taking students as primary customers, especially in technology-based universities in Nigeria. The review noted that, service quality and customer satisfaction has direct relationship, because the students ’ expectations of a university education are skewed towards learning experiences and individual preferences, implying students ’ enrolment decision depends on the service encounters relating to factors like support facilities and infrastructure, image and marketing, academic issues, administrative issues, location and access.
Although scholars have conceptualised on green supply chain management practices (GSCMPs) and gre... more Although scholars have conceptualised on green supply chain management practices (GSCMPs) and green performance (GP), evidence to validate the conceptualisation was lacking, albeit in the context of small and medium enterprises. In addition, effect of technological innovation on supply chain practices and GP was largely unexplored by researchers. Therefore this study validates and provides empirical evidence on the relationship between GSCMPs, technological innovation and GP, in the context of manufacturing small and medium enterprises in Nigeria. A well-structured questionnaire was administered on conveniently selected manufacturing small and medium enterprises in Yola, Adamawa State of Nigeria. Both descriptive and inferential statistical tools such as frequencies, means, standard deviation, Pearson correlation, multiple regression, independent samples t-test and analysis of variance were used in analyzing data and reporting results. Findings revealed that positive significant rel...
This study offers an overview of the theoretical foundations for explaining tax compliance behavi... more This study offers an overview of the theoretical foundations for explaining tax compliance behavior. The interest generated by the subject matter of tax compliance behavior has led to identification of several factors that are believed to influence individual tax compliance decision. These factors have been compressed into several models/theories providing insights into the subject matter. This study reviewed five prominent theories/models that have been used to explain compliance via- economic deterrence; socio-psychology; fiscal exchange; comparative treatment; and political legitimacy. The study noted that there is no ‘one model fits all’ for explaining tax compliance behavior, and further concludes that individual tax compliance is influenced by both economic and non-economic factors. As such, tax administrators as well as researchers on the subject matter should combine relevant models and incorporate these factors into developing effective tax systems.
The study investigates the influence of entrepreneurial programme (EP) on entrepreneurial intenti... more The study investigates the influence of entrepreneurial programme (EP) on entrepreneurial intentions among final year undergraduate students in two universities in Nigeria. EP was defined in terms of curriculum and contents, teaching team, and university role. Drawing on the theory of planned behaviour, this study tests the direct and indirect effects of EP on entrepreneurial intentions using multiple regression analysis. The study shows that EP has direct significant influence on entrepreneurial intentions. The study also shows that EP significantly influence attitude towards entrepreneurship, subjective norms, and perceived behvavioural control, which in turn significantly influence entrepreneurial intentions. Generally, university role was the strongest predictor among the variables of EP, while perceived behavioural control was the strongest predictor among the antecedents of entrepreneurial intentions.
Students’ enrollment into private universities is becoming highly competitive, thereby forcing un... more Students’ enrollment into private universities is becoming highly competitive, thereby forcing universities to develop strategies that will not only retain current students but also prospective students’ enrollment decision. This study examined the relationship between customer service and student enrollment in a leading Nigerian private university, as well as the readiness of the already enrolled students to make recommendations about the private university to others. A survey of 125 undergraduate students of American University of University (AUN), Yola was conducted in order to find out the dimensions that are considered important by students in their enrolment decision, and the relationship between the services offered by the university and enrollment decision. Pearson’s correlation analysis was used to test the relationship between customer service and students’ enrolment as hypothesized in the study. It was found that faculty expertise, friendly attitude by faculty and staff, ...
This study attempts to establish the relationship that exists between capital structure, cash man... more This study attempts to establish the relationship that exists between capital structure, cash management and liquidity in some selected small and medium enterprises in Jimeta, Adamawa State, Nigeria. It also investigates the mediating effect of cash management in the association of capital structure and liquidity. A total of 365 copies of questionnaire were administered to 366 small and medium scale enterprise but a total 310 copies of questionnaire were returned fully and appropriately filled. The study made use of but primary and secondary method in collecting data. A cluster sampling method was used in this study and purposive sampling was also used to choose units of analysis in all clusters. Descriptive and inferential statistic such as frequencies mean, and standard deviation including Pearson’s correlation coefficient, multiple regression and sobel test were employed to obtain results. The results indicate that there is a positive significant relationship between capital stru...
The study examined the impact of effective leadership on the performance of public enterprises wi... more The study examined the impact of effective leadership on the performance of public enterprises with a particular reference to the Adamawa Investment and Property Development Company Ltd. The study made use of content analysis and observation method. The study revealed that the performance of organization depends to a large extent on the efficiency or effectiveness of the leadership. It was also revealed that the Adamawa State Investment and Property Development Company Limited has not lived up to expectation due to leadership failure. The study made use of the transformational leadership theory. The theory believed in the leader’s ability to motivate the follower to accomplish more than what the followers planned to do by concentrating on the followers values and helping the followers align these values with the values of the organization. Based on the above, recommendations were given on the need for effective leadership if results must be achieved in an organization. Keywords: Lea...
Path of Science, 2018
Innovative behaviour (IB) refers to the process of developing, generating, applying or promoting ... more Innovative behaviour (IB) refers to the process of developing, generating, applying or promoting new ideas by employees to increase job performance. Today, the rapid social and technological changes in our environment highlight the significance of IB of employees and especially for teachers. Thus, this paper aimed to develop a conceptual framework of factors influencing innovative behaviour of teachers in secondary schools. The research was explored through critical related literature analysis. Findings were presented in form of descriptive analysis, which shows that workplace happiness (WP), organisational climate (OC), affective commitment (AF) and transformational leadership (TFL) play a direct role in affecting innovative behaviour. The paper concludes that WP, OC, AF and TL have a positive impact in creating the essential conditions to encourage teachers to show IB in schools.
European Journal of Business and Management, 2012
Research Journal of Finance and Accounting, 2012
The primary purpose of auditing is to determine the true and fair view of the financial statement... more The primary purpose of auditing is to determine the true and fair view of the financial statements and investigation relates to checking of particular record for a specific purpose. The investigations launched by the financial regulators and other stakeholders into the cases of distressed banks revealed that accountants and auditors have not done their work properly. As a result of that, this study aims at assessing the adequacy of audit in disclosing fraud in commercial Banks of Nigeria. To achieve the objectives of the study, primary and secondary data were used. One hundred (150) questionnaires were administered to the study respondents that were purposively selected from eleven (11) commercial banks in Yola, auditing firms and shareholders. Guided interviews were also conducted with some of the respondents. Analysis of Variance (ANOVA) was employed to test the research hypothesis. The analysis of responses gathered revealed that the external audit is not adequate in revealing fraud. Based on the finding, the study recommended that an interim audit should be made mandatory in the commercial banks by the regulatory authority along side forensic audit as it will reduce the gravity of frauds in commercial banks.
Journal of Islamic Banking and Finance, 2015
This paper examined customers' perception towards non-interest banking services of deposit money ... more This paper examined customers' perception towards non-interest banking services of deposit money banks in Jimeta, Adamawa state, Nigeria. The study sought to examine whether knowledge influences the perception of customers towards non-interest banking services of Deposit Money Banks (DMBs) in Jimeta metropolis, Adamawa state and determine whether there are differences in perception of customers towards Non-Interest Banking Services (NIBS) based on gender, educational qualification and religion. The study used a total of 450 copies of a well-structured questionnaire, administered on customers of three selected Deposits Money Banks in Adamawa state. A total of 371 copies of the questionnaire were returned and appropriately filled. The study made use of both descriptive and inferential statistics to obtain results. The findings revealed that knowledge has a significant positive influence on the perception of customers towards non-interest banking services of banks as F-statistic =46.98 at 0.05 significant level. The results also indicate that there is no significant difference in perception of customers based on gender, educational qualification and religion. The study recommends that DMBs should initiate programmes aimed at sensitizing and educating people about non-interest banking. Such enlightenment will help eliminate people's misconception of the subject.The Central Bank of Nigeria should play more active and pragmatic role in ensuring that the staff handling noninterest services receive the relevant and required training, in order to facilitate the rapid growth of the industry.
Procedia - Social and Behavioral Sciences, 2012
Innovation, which hitherto, was used as a term to exclusively explain development in new technolo... more Innovation, which hitherto, was used as a term to exclusively explain development in new technologies in the manufacturing sector, has now found an increasing usage and application in the service sector.. The advent of globalisation, has led to demographic changes and changes in technology. Similarly, service innovation has become significant and pose challenges not only to profit-oriented businesses, but also to non-profit organisations like higher education institutions, thus, requiring a 'disruptive' approach to innovation in the sector, with a view of targeting new customer groups, as well as enhancing service quality excellence to ensure satisfaction. Often, innovation creates large pool of new customers, such as new students in the case of higher education institutions and fulfilling the new expectations of current customers. Therefore, this conceptual paper seek to look at issues connected to service innovation, its characteristics and implications within the context of higher education institutions, particularly technological universities, so that new value propositions can be developed and utilised for service quality enhancement, positioning and gaining competitive advantage in the higher education marketplace. Conclusions were made regarding the implication for service innovation in fostering customer satisfaction.
International Journal of e-Education, e-Business, e-Management and e-Learning, 2013
This paper is an analysis and implications of Nigerian Freedom of Information Act on records and ... more This paper is an analysis and implications of Nigerian Freedom of Information Act on records and office security management as it affect administrative managers. Conceptual framework was analysed and the method used in the study was simple percentages. The major findings of the study revealed that, 81% of the respondents believed that records management in Nigeria is still poor in spite of the Nigeria FOI Act 2011 and that 73% of the respondents also believed that the Nigeria FOI Act 2011 is expected to change the attitude of Nigerians towards record keeping. Other findings of the paper state the importance of classified documents, the method of handling and conveyance of classified documents and threats of e-mails information to office security management and revealed the protection against public officers against any civil litigation. The paper recommends that any Administrative Manager who wants to achieve success in his career must adhere to security Management Information in line with the Freedom of Information Act.
SSRN Electronic Journal, 2013
This study aims to examine the relationship between asymmetric information and dividend policy. T... more This study aims to examine the relationship between asymmetric information and dividend policy. Today, researchers and economists have divided the capital market into two distinct forms: The first one is the Perfect Competition Market. Since in this form of market, the level of knowledge is equal among the market factors, there is no possibility to benefit from obtaining hidden information. The second type of market is the Imperfect Competition Market in which the market information is not fully available to everyone rather it can be bought and sold like a commodity. Thus, it gives the chance to those who have more knowledge to gain more profits. Thus, considering the lack of an efficient performance of the capital market, the current study intends to investigate whether there is a significant relationship between asymmetric information and dividend policy. To do so, among the various components of information asymmetry index, asymmetric information is considered as the difference between forecasted earnings and dividends paid to shareholders in the present study. Among the most influential cases affecting stock dividend policy, the index proposed by Fama and French (2001) is used in this study. Basically, the index includes cases such as the firm size, firm risk, profitability and the percentage of dividend and the ratio of market value to book value.
Journal of business management, 2018
Service quality issues, over the years, have become an important consumer trend and have gained g... more Service quality issues, over the years, have become an important consumer trend and have gained ground in service marketing literature in general, and the extant literature on higher education, in particular. Despite the fact that service quality is more difficult to measure than the quality of goods, several instruments for measuring service quality have been developed and validated, such as SERVQUAL, SERVPERF and HEDPERF. This article analysed three instruments for measuring service quality: SERVQUAL, SERVPERF, HEDPERF and compared them in terms of strengths and weaknesses within the context of higher education institutions. Although, both SERVPERF and HEDPERF instruments seem to have some reasonable measure of stability over the disconfirmation perspective of SERVQUAL scale, however, the growing competitions in the service industry has made SERVQUAL to be better because of its diagnostic ability. Using SERVQUAL to evaluate service quality would enable managers to identify and imp...