Nnamdi Azikiwe University Journals
Not a member yet
5579 research outputs found
Sort by
EVOLVING CONSUMER PAYMENT PREFERENCES IN NIGERIA: AN EMPIRICAL ANALYSIS OF THE TRANSITION FROM ATM TO POS TRANSACTIONS
No full textThis paper examines whether a structural shift has occurred in customer preference from Automated Teller Machine (ATM) transactions to Point of Sale (POS) transactions in Nigeria’s payment system between 2012 and 2023. Using transaction volume and transaction value, the study captures both behavioral usage patterns and monetary dynamics. Results show that POS transaction volumes grew sharply from 1.4 million in 2012 to 130 million in 2023, averaging 78.5% annual growth, while ATM transactions rose from 234 million to 420 million, at a modest 7.7% annual growth. In value terms, POS expanded from ₦51 billion to ₦5,430 billion, outpacing ATM growth from ₦1,530 billion to ₦4,330 billion. These trajectories highlight POS as the faster-growing channel, both in scale and financial relevance. Regression analysis reveals a strong association between ATM and POS growth, with ATM growth explaining 82.1% of POS growth in volumes (β = 9.94, p < 0.001) and 79.4% in values (β = 1.82, p < 0.001). Paired t-tests confirm that POS growth rates significantly exceeded ATM growth rates (t = 5.60, p < 0.001; t = 4.641, p < 0.001). The null hypothesis of no significant shift is decisively rejected. Evidence points to a clear transition in customer preference toward POS, reflecting Nigeria’s accelerating adoption of digital retail payment systems and reinforcing the trajectory of its cashless policy agenda. It is recommended that policymakers expand digital infrastructure, improve transaction security, and enhance financial literacy to sustain this momentum and deepen trust in POS-driven payment channels
ORGANISATIONAL TRANSFORMATION AND SUSTAINABILITY OF RADIO STATIONS IN ENUGU STATE, NIGERIA
No full textIn a rapidly evolving media landscape, characterized by technological advancements and shifting audience preferences, the need for radio stations to adapt and transform is critical for their survival and effectiveness. This study examines the effect of organizational transformation and sustainability within radio stations in Enugu State, Nigeria. The research examines four specific dimensions of organizational transformation strategic realignment, service quality, cultural shift, and restructuring and their respective influence on their local communities. Utilizing a survey research design and targeting a population of 400 management, technical, administrative, marketing, and on-air staff across five selected radio stations. A sample size of 200 respondents was determined using Taro Yamane\u27s formula. Data were collected through structured questionnaires. The findings reveal that strategic realignment significantly enhances environmental resilience, establishing it as essential for adapting to external pressures. Additionally, service quality was found to positively influence business continuity, underlining its role in maintaining operational effectiveness during disruptions. A cultural shift significantly contributes to functional durability, highlighting the importance of inclusivity and relevance in programming. Lastly, restructuring demonstrated a strong positive influence on business viability, indicating its necessity for long-term financial sustainability. These insights contribute to the broader discourse on operational transformations in the media sector, offering strategic recommendations for radio stations in Enugu State to achieve sustainable practices and maintain relevance in an increasingly competitive environment
Table of Contents
No full textThe Journal of Management Sciences (JOMAS), volume 62, Issue 2, November 2025 editio
EFFECT OF CARBON FOOTPRINT AND SUSTAINABLE FINANCIAL REPORTING ON FIRM VALUE OF LISTED MANUFACTURING FIRMS IN NIGERIA
No full textThis study examined the effect of carbon emissions (Scopes 1, 2, and 3) and sustainability financial reporting on the firm value of selected listed firms in Nigeria. It assessed whether emission intensities and recognized sustainability frameworks significantly influence market valuation. Data were collected from nine listed Nigerian firms across key sectors for the period 2012–2023. Variables included emissions per revenue, sustainability reporting, firm size, leverage, and profitability. Descriptive and diagnostic tests were conducted, and model selection was guided by robustness checks. Hypotheses were tested using random effects panel regression with robust standard errors. Findings showed that Scope 2 and Scope 3 emissions had significant positive effects on firm value, with Scope 2 being the strongest predictor. Scope 1 emissions and sustainability reporting were not significant. Firm size and profitability had moderate positive impacts, while leverage showed weak effects. Diagnostic results confirmed model robustness. The findings suggest investors value indirect emissions disclosures (Scopes 2 and 3) more, especially when linked to operational efficiency, whereas inconsistent reporting limits the impact of Scope 1 and sustainability disclosures
ASSESSMENT OF PUBLIC RELATIONS PROFESSIONALS’ KNOWLEDGE AND USE OF AI TOOLS FOR PUBLIC COMMUNICATION IN IMO STATE
No full textLeveraging technological devices to enhance contents for public communication such as speeches, remarks, addresses and public lectures can improve the relationship between organisations and their publics. However, despite the growing rate of misinformation and hate speech in the information ecosystem, dearth of empirical data on knowledge and usage of AI has been particularly acute in Africa including Nigeria. Hence, this study aims to assess Imo public relations professionals\u27 Knowledge and usage of AI for public communication. The study was guided by specific objectives including to: determine level of knowledge on AI potentials, extent of usage of AI for public communications and factors that can facilitate adaptation among the PR professionals in Imo state. Technological determinism underpins the study. An estimated population of 99 registered public relations professionals were examined using the survey research method. The census principle was adopted based on the manageability of the population size. Questionnaire was the instrument for data collection designed in a modified 5-point Likert scale. Analysis of data involved frequency counts and percentage. Whereas the mean served as the statistical tool. Results indicated a high level of knowledge of AI potential for public communications at a mean of 3.7, while level of usage was found to be moderate at a mean of 2.7. Training and retraining PR officers to keep them abreast of AI technology and provision of support devices and tools to facilitate adaptation were recommended
IMPACT OF DIGITAL TECHNOLOGY ADOPTION ON PROFITABILITY AND BUSINESS EXPANSION IN SMES
No full textThe study examined the impact of digital technology adoption on profitability and business expansion in Small and Medium Enterprises (SMEs). Descriptive survey research design was employed and questionnaire was used as the research instrument. The study population comprised 8,395 SMEs operating in Lagos State and Krejcie and Morgan (1970) was used to determine a sample size of three hundred and sixty-seven (367) respondents while purposive sampling technique was used to select the SMEs. Simple percentage was used to analyze the responses of the questionnaire while regression statistics was used to test the hypotheses. Findings revealed that e-commerce integration has significant impact on the revenue growth in SMEs (p < 0.05), digital marketing also has a significant impact on the return on investment (ROI) in SMEs (p < 0.05), automation tools significantly impact the cost efficiency in SMEs (p < 0.05) and customer relationship management (CRM) systems significantly impact the customer retention rate in SMEs (p < 0.05). These findings emphasized that the strategic adoption of digital technologies is no longer optional but essential for SMEs seeking sustainable growth in an increasingly digital economy. It therefore recommended that SME owners and managers should prioritize the integration of digital technologies into their business operations and invest in digital literacy training for themselves and their employees to ensure effective implementation and utilization of these technologies.
 
CORPORATE TAX PLANNING INSTRUMENT AND FINANCIAL PERFORMANCE OF LISTED CONSUMER GOODS COMPANIES IN NIGERIA
No full textThe rationale beyond the study was to examine the association between corporate tax planning instrument and financial performance of listed consumer goods companies in Nigeria. The specific objectives were to examine the extent of relationship among the three major variables of tax planning techniques such as thin capitalization, Effective tax rate and Book tax difference. The study adopted ex-post facto research design. The study population was culled from twenty-one consumer goods sector of the Nigerian Exchange Group (NGX) as at the end of 2024 trading year. purposive sampling technique was used to select five consumer goods companies. The study data were sourced from Financial Statement of the studied consumer companies. The findings of the study revealed that thin capitalization has negative and significant effect on return on assets of listed consumer good companies in Nigeria, effective tax rate has positive and insignificant effect on return on assets of listed consumer good companies in Nigeria and book tax difference has positive and insignificant effect on return on assets of listed consumer good companies in Nigeria. In conclusion, while corporate tax planning can be a useful tool for managing costs and enhancing profitability of a particular consumer goods company, its effectiveness is contingent on how responsibly and strategically it is implemented. It was recommended that the management of the said companies in Nigeria should minimized excessive debt levels, and regulators should also enforce appropriate leverage rules, and policies that supports access to equity and low-cost financing.
 
RESOURCE UTILIZATION AND PERFORMANCE OF PRIMARY HEALTHCARE DEVELOPMENT CENTRES IN SOUTH-EAST NIGERIA
No full textPersistent underperformance in South-East Nigeria\u27s Primary Healthcare Development Centres (PHDCs), evidenced by high mortality rates and low patient satisfaction, highlights a critical problem in resource utilization. This study examined the relationship between specific resource management practices and these performance issues. Grounded in the Resource-Based View (RBV) theory, the study ascertained the relationship between budget variance, absenteeism rates, staff utilization capacity, resource flexibility, and goal alignment and their effects on key performance indicators. A survey research design was employed, targeting 3,176 administrative heads of PHDCs across five states. A sample of 359 was determined using Taro Yamane’s formula, with 299 valid responses collected via a structured questionnaire. The instrument\u27s face and content validity were confirmed by experts, and reliability was established with Cronbach\u27s Alpha coefficients ranging from .789 to .924. Data were analysed using Pearson Product-Moment Correlation. The findings revealed significant correlations between all variables. Budget variance showed a strong positive correlation with mortality rates (r = .703, p < .001), indicating that financial mismanagement directly impacts negative health outcomes. Absenteeism rates had a strong negative correlation with patient satisfaction (r = -.729, p < .001), demonstrating that staff unavailability critically undermines patient experience. The study concludes that strategic, data-driven resource management is essential for improving healthcare delivery in the region. It is recommended that policymakers and facility managers implement stringent financial oversight, optimize staff deployment, and clearly align organizational goals with service delivery objectives to enhance overall healthcare performance and outcomes.
 
Teachers’ Awareness and Utilization of Artificial Intelligence (AI) Tools for Curriculum Implementation in Secondary Schools in Anambra State
No full textThis study ascertained teachers’ awareness and utilization of Artificial Intelligence (AI) tools for curriculum implementation in secondary schools in Anambra State, Nigeria. Five research questions guided the study while five hypotheses were tested at 0.05 level of significance. Descriptive Survey research design was employed for the study. The population of the study comprised all the 6145 secondary school teachers in the 266 public secondary schools in Anambra State. The sample for the study comprised 600 secondary school teachers drawn from the population of the study using simple random sampling technique. The instrument for data collection is a questionnaire titled “Teachers Awareness and Utilization of Artificial Intelligence for Curriculum Implementation (TAUAICI)’’. The questionnaire was validated by three experts in Faculty of Education in Nnamdi Azikiwe University, Awka. The questionnaires were trial-tested using 20 secondary school teachers in public secondary schools in Asaba Delta State which was subjected to reliability testing using Cronbach Alpha statistics. This yielded reliability coefficient of 0.73. Frequencies, Percentage, Mean and Standard Deviation were used to answer research questions while t-test was used to test the hypothesis at 0.05 level of significance. The findings of the study revealed that while there is some exposure to a few globally recognized AI tools, the majority of AI resources remain unknown in secondary education in Anambra State. The study further revealed that AI tools serving as reference materials for the students and AI tools being used to enhance instructional delivery are the topmost benefits associated with the use of AI tools for curriculum implementation in secondary schools. On the other hand, epileptic power and poor education funding are the topmost challenges associated with the use of AI tools for curriculum implementation in secondary schools. The study further revealed that increasing fund allocation to secondary schools and equipping the school with artificial intelligence tools for curriculum implementation are the topmost strategies for enhancing teachers’ utilization of AI tools for curriculum implementation in secondary schools. The test of hypotheses showed no significant difference between the mean ratings of male and female teachers except in the utilization of AI tools they are aware of. Based on the findings of the study, it was recommended among others that Anambra State should increase funding for secondary schools, specifically targeting the purchase and maintenance of AI tools and technology infrastructure. Efforts should be made to ensure consistent power supply in schools, facilitating the reliable use of AI tools for educational purpose
Parenting Styles and Family Communication Patterns as Predictors of Secondary School Students’ Academic Achievement in English Language in Enugu State, Nigeria
No full textThis paper focuses on parenting styles and family communication pattern as predictors of secondary school students’ academic achievement in English language in Enugu state, Nigeria. Three research questions guided the study. Three null hypotheses were tested for study. Correlation survey research design was adopted for this study. The population for this study comprised 24456 senior secondary school two (SS II) students from over 300 secondary schools situated in the six education zones in Enugu state. The sample for this study comprised 2448 SS II secondary school students drawn from the six education zones in the state. The instruments adopted for data collection are: Parenting Style Inventory (PSI), Communication Pattern Questionnaire (CPQ) and Students Academic Achievement Scores in English language. In 1991, Buri developed parental authority questionnaire (PAQ) to assess Baumrind’s (1966) permissive, authoritarian, and authoritative parenting styles consisting of 30 Likert type items. The test provides 30 items for each parent, and the children need to respond on a 5-point response options of Never to Always 1 - 6. The communication pattern questionnaire (CPQ) is developed by Christensen and Sullaway (1984). The questionnaire adopted for this study are standard questionnaires which have been adopted for use in Nigeria by other scholars and researchers to conduct studies in related study areas. The reliability of the scale was established by test-retest method after an interval of one week. The test-retest coefficient of reliability of responsiveness variable in the scale is 0.81 and for control it is 0.83. The index of validity and index of reliability indicate that the scale has validity and reliability for measuring the parenting style of higher secondary school students (Gafoor and Kurukkan, 2014). The communication pattern questionnaire (CPQ) is developed by Christensen and Sullaway (1984). The reliability of this scale has been established and confirmed by many researchers. The average value of Cronbach alpha was 0.79 for conformity and 0.89 for conversation. In the same vein, Jokwar and Rahimi cited in Geetika (2019) had reported reliability of this scale for the dialogue orientation 0.93 and 0.88 for conformity orientation by using Cronbach alpha. The administration of the instrument was done through direct delivery approach. The research questions 1 to 2 was answered using linear regression analysis while research questions 3 with the null hypotheses was analyzed using multiple regression analysis. The findings of the study revealed that This indicates that authoritative parenting style had contributed to 62.5 percent for the student’s academic achievements in English language. authoritative parenting style is a significant predictor of the secondary school student’s academic achievements in English language in Enugu State. This indicates that authoritarian parenting style had contributed to 34.5 percent for the student’s academic achievements in English language. authoritarian parenting style is a significant predictor of the student’s academic achievements in English language in Enugu State. Permissive parenting style had contributed to 3.8 percent for the student’s academic achievements in English language. Permissive parenting style is a significant predictor of the student’s academic achievements in English language in Enugu State. Conversation communication pattern had contributed to 12.9 percent for the student’s academic achievements in English language. Conversation communication pattern is a significant predictor of the secondary school student’s academic achievements in English language in Enugu State. Conformity communication pattern had contributed to 4.6 percent for the student’s academic achievements in English language. conformity communication pattern is a significant predictor of the secondary school student’s academic achievements in English language in Enugu State. parenting styles and communication patterns had contributed to 54.1 percent on the student’s academic achievements in English language in Enugu State. Parenting styles and communication patterns of secondary school students are significant predictors of their academic achievements in English language. Conclusions were drawn and recommendations made accordingly