Nnamdi Azikiwe University Journals
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EFFECT OF VIRTUAL LABORATORIES ON BUSINESS EDUCATION STUDENTS\u27 ACHIEVEMENT IN COST ACCOUNTING IN PUBLIC UNIVERSITIES IN ANAMBRA STATE
No full textThe purpose of the study is to investigate the effect of virtual laboratories on business education students’ achievement in cost accounting in public universities in Anambra State. Two research questions guided the study and two hypotheses were tested. Quasi-experimental design was adopted for the study. The population comprised 94 400-level business education students during the 2024/2025 academic session. The instrument used for data collection was a Cost Accounting Achievement Test (CAAT) developed by the researcher. The CAAT consisted of 25 multiple-choice and structured questions aligned with the university cost accounting curriculum. The instrument was validated by three experts in accounting education and measurement and evaluation. The reliability of the CAAT was determined using the Kuder-Richardson Formula 20 (KR-20), which yielded a reliability coefficient of 0.78. The experimental group was taught cost accounting using a virtual laboratory, while the control group received instruction via the conventional lecture method. Pre-test and post-test scores were analyzed using descriptive statistics and Analysis of Covariance (ANCOVA) at 0.05 level of significance. The findings revealed that students taught with the virtual laboratory significantly outperformed those taught using the conventional lecture method. Female students achieved higher mean scores than male students, although the interaction effect of method and gender was not significant, indicating that the virtual laboratory enhanced achievement of male and female students. The study concluded that virtual laboratory significantly enhanced students’ achievement in cost accounting in public universities in Anambra State. It was therefore recommended among others that accounting educators should integrate virtual laboratories into cost accounting courses to enhance students’ academic achievement
DEVELOPING HUMAN CAPITAL FOR EMERGING LABOUR MARKETS THROUGH INNOVATIVE AND FUTURE-READY UNIVERSITY BUSINESS EDUCATION PROGRAMME
No full textThe study determined the influence of innovative and future-ready university business education programme in building human capacity for emerging markets in South-East, Nigeria. Two research questions and two null hypotheses guided the study. The study adopted survey research design, and 142 business educators in public universities offering business education programme in the South-East was studied without sampling. A-16 item structured questionnaire face validated by three experts in the field of education was used for data collection. The reliability of the instrument calculated using Cronbach alpha formula yielded correlation coefficients of.85 and.79 for clusters B1 to B2 respectively with an overall value of.82 obtained. Mean, standard deviation and t-test were used for data analysis. Findings revealed that innovative business education programmes influenced the development of future-ready skills among university students; business educators strongly agree on ways to design curriculum to meet the human capital needs of emerging labour markets in South East Nigeria. Years of teaching experience was not a significant factor in this regard. Based on the findings of the study, the researcher concluded that the implementation of innovative business education curriculum is important in equipping university students with the tools they need to succeed in changing and dynamic labour markets. It was recommended that business educators should incorporate new technologies in teaching business education courses. This will ensure that business education students are adequately equipped with future-ready skills relevant to emerging labour market
PRODUCT PACKAGING AS PREDICTOR OF BRAND LOYALTY AND HABITUAL BUYING BEHAVIOUR OF BUSINESS EDUCATION UNDERGRADUATES IN PUBLIC UNIVERSITIES IN ANAMBRA STATE, NIGERIA
No full textThis study investigated the product packaging as predictor of brand loyalty and habitual buying behaviour of Business Education undergraduate in public universities in Anambra State. The study was guided by two hypotheses. This study adopted a correlational survey research design and used multi-stage sampling technique – proportionate stratified and convenience sampling technique. The population comprised 535 business education regular students in public universities in Anambra State. The sample size of the study was 119 business education students. A structured questionnaire was used as the instrument for data collection. The questionnaire was validated by experts in Business Education and subjected to reliability test using Cronbach Alpha resulting to coefficient value of .841, .793 and .813 respectively for the three clusters of the questionnaire. Google form was used to simplify data collection. The data were examined using regression analysis and Pearson Product Moment correlation. The study found that product packaging does not significantly predict brand loyalty as it predicts business education student’s habitual buying behavior in public universities in Anambra State. Based on the findings of the study, it was recommended that brands should create packaging that clearly communicate the value of product on the packaging for easy identification of the unique features, benefits or cost savings among others
Analysis of the Factors Affecting the Adoption of GIS/LIS in Birnin Kebbi, Kebbi State, Nigeria
No full textThe adoption of Geographic Information Systems (GIS) and Land Information Systems (LIS) is crucial for effective land administration and governance. This study investigates the factors influencing GIS/LIS adoption in Kebbi State, Nigeria, focusing on the role of the Geographic Information System Agency (KEBGIS). Using a combined theoretical framework that integrates the Theory of Planned Behavior (TPB), the Technology Acceptance Model (TAM), and the Diffusion of Innovation Theory (DOI), the study identifies key determinants of adoption, including perceived usefulness, ease of use, organizational support, and personal innovativeness. Data were collected through a structured questionnaire administered to 102 participants across various government ministries and land-related organizations. Structural equation modeling revealed that attitudes, perceived behavioral control, and personal innovativeness significantly influence adoption intentions, while subjective norms play a limited role. Key barriers identified include inadequate infrastructure, skill gaps, financial constraints, and resistance to change. The study recommends targeted awareness campaigns, enhanced organizational support, capacity building, and fostering personal innovativeness to improve adoption rates. These findings provide valuable insights for policymakers and stakeholders in developing robust land administration systems in Nigeria and similar contexts
DYNAMICS OF AUDIT COMMITTEE AND TIMELINESS OF REPORTING OF NIGERIA LISTED FAMILY-OWNED FIRMS
No full textThis study critically assessed the effect of audit committee dynamics on the promptness of Nigerian-listed family firms’ reported accounts, bridging an important gap in the governance literature of emerging economies. Stress is laid on the independence, composition size, frequency of meeting, and gender representation of the audit committee to scrutinize their respective effects on the timeliness of financial reports as a measure of transparency and accountability. Utilizing a 2012-2022 dataset of 17 family-controlled listed companies in Nigeria drawn from the Machame Ratio database, the study employs descriptive statistics and panel data models to explore these relationships. Findings made revealed that the audit committee independence {-0.535(0.011)} showed negative and statistically significant effect on timeliness, while audit committee gender diversity {1.206(0.014)} presents a positive and significant effect on the timeliness of financial reporting among the firms. However, audit committee size {-6.342(0.610)} and meetings {1.833(0.707)} are both not significantly related to timeliness with a negative and positive effect, respectively. These findings are adduced to provide insights into existing debates on whether audit committees make a difference to corporate governance, particularly in the unique case of family-controlled businesses in emerging economies. By highlighting the role of audit committee characteristics in reporting timeliness, the present study offers useful insights to policymakers, regulators, and practitioners who aim at improving corporate governance standards in Nigeria and other similar jurisdictions.
 
AUDIT COMMITTEE SIZE AND CARBON EMISSION DISCLOSURE OF LISTED OIL AND GAS FIRMS IN NIGERIA
No full textThis study ascertained the effect of audit committee size on carbon emission disclosure of listed oil and gas firms in Nigeria for thirteen (13) year period spanning from 2012-2024. Panel data were used in this study, which were obtained from the annual reports and accounts of nine (9) listed oil and gas companies for the periods 2012-2024. Ex-Post Facto research design was employed. Inferential statistics using Panel least square regression analysis was employed to test the hypotheses of the study. Conclusively, the results of the tested hypothesis revealed that audit committee size has a significant and positive effect on carbon emission disclosure (β1 = 0.644524; p-value = 0.0001 < 0.05). of listed oil and gas firms in Nigeria at 5% level of significance. The study recommended that firms in Nigeria should ensure strict compliance with the provisions of Companies and Allied Matters act (CAMA) of having between 5 to 6 members of equal representation three non-executive directors and three independent directors to ensure effective oversight and resource availability
FINANCIAL RISK FACTORS AND FIRM PERFORMANCE: EVIDENCE FROM LISTED COMPANIES IN NIGERIA
No full textThis study determined the effect of financial risk factors on firm performance of listed agricultural firms in Nigeria, using liquidity risk, credit risk and operating risk as the independent variables, while return on assets was used to proxy firm performance. Ex Post Facto research design was employed. Data were extracted from the audited annual accounts of agricultural firms in Nigeria spanning from 2013 to 2024. Multiple regression analysis was employed to test the hypotheses. The study revealed that liquidity risk has a positive significant effect on firm performance of agricultural firms in Nigeria, while credit and operating risks have a negatively insignificant effect on firm performance of agricultural firms in Nigeria. This showed that liquidity risk is crucial for financial risk. Firm need to maintain optimal balance between current assets and current liabilities to ensure they meet short-term obligations and capitalize on opportunity for growth. Management should also consider diversifying funding sources to reduced liquidity risk
SOCIAL MEDIA ENGAGEMENT AND CUSTOMER LOYALTY IN BENIN CITY: EVIDENCES FROM JUMIA NIGERIA
No full textThis study investigated the influence of social media engagement on consumer behaviour in the Nigerian e-commerce sector, with a specific focus on Jumia Nigeria. The objective was to examine how four key social media activities customization, trendiness, word-of-mouth, and interaction affect customer loyalty and purchasing behaviour in the digital marketplace. The study responds to the increasing relevance of social media as a strategic marketing tool within Nigeria\u27s growing e-commerce environment. A descriptive survey research design was employed, targeting 93 staff members at Jumia Nigeria’s Benin-City Pick-up Station. Data were collected via structured questionnaires and analyzed using regression analysis. The results revealed statistically significant positive relationships between all four social media activities and consumer behaviour. Customization, word-of-mouth, interaction, and trendiness were found to strongly influence customer engagement, purchase intent, and loyalty, with the regression model explaining over 71% of the variation in consumer behaviour. The study recommends that e-commerce firms like Jumia should invest in personalized social media content, actively engage in trending topics, foster customer interaction, and leverage customer testimonials. Doing so can significantly enhance customer loyalty and improve competitive positioning in Nigeria’s dynamic digital marketplace.
 
Table of Contents
No full textInternatiponal Review of Financial Studies (IROFS), Volume 2, Issue 5, October 2025 editio
Digital Marketing and Time Management skills as Key Drivers of Venture creation Success: Perspectives from SMEs Managers for business education students in Anambra State, Nigeria
No full textThis study investigates the venture creation skills; digital marketing and time management as key drivers of entrepreneurial success, from the perspectives of SME managers in Anambra State, Nigeria. Guided by two research questions and four null hypotheses, the study adopted a descriptive survey design, sampling 544 SME managers from a population of 1,813 registered SMEs. Data were collected using a 20-item structured questionnaire, validated by experts, with reliability coefficients of 0.77 and 0.89. Mean and standard deviation were used for data analysis, while ANOVA tested hypotheses at a 0.05 significance level. Findings revealed that SME managers recognized digital marketing and time management skills as crucial for business education students\u27 venture creation success. However, they differed significantly in their ratings of time management skills based on years of experience and business nature, while their views on digital marketing skills remained consistent. The study concluded that these skills are essential for fostering entrepreneurial success and self-reliance among graduates. It recommended that business education students should endeavor to actively apply acquired venture creation skills immediately after learning to ensure retention and future applicatio