Kashere Journal of Management Sciences

ZAKAT, TAX COMPLIANCE AND POVERTY ALLEVIATION IN NIGERIA: CHALLENGES AND POTENTIAL SYNERGIES

NABILA KABIR — 2026-04-21

Eradication of extreme poverty is the number one goal of Millennium Development Goals (MDGs). Poverty is a multidimensional economic phenomenon that has both political and social ramifications whereas Islam, being a religion of balance, views poverty as social and ideological problems. Conventional fiscal policy (tax) and Islamic fiscal policy (zakat) play an important role in improving the country's economic objectives toward economic growth, wealth distribution and price stability alongside eradicating poverty in a country. Therefore, this paper explores the conceptual review on the role of zakat and tax compliance in an attempt to eradicate poverty specifically in Nigeria. The study also highlighted challenges, synergies and pathways to enhance compliance in Nigeria.

INSTITUTIONAL ARROGANCE IN HIGHER EDUCATION: A COMPARATIVE STUDY OF THE UNITED KINGDOM AND NIGERIA

NWACHUKWU CHIJIOKE — 2026-04-21

The comparative qualitative study explores institutional arrogance in higher education in the United Kingdom and Nigeria. Based on an interpretivist and critical institutional approach, authors reviewed twenty-eight documents and four case studies (three from the UK and one from Nigeria). The reviewed focused on articles published between 2014-2024. A thematic content analysis reveals similar patterns in the UK and Nigeria, such as prioritization of reputation over transparency, defensive response to critique, hierarchical decision-making, and lack of transparent complaints and accountability mechanisms. However, the structural drivers of these conditions differ. In the UK, institutional arrogance is shaped by marketization, global ranking regimes, and managerial governance logics. Political interference, chronic underfunding, and weak regulatory and governance structures influence this practice in Nigeria. Underpinned by Institutional Theory and Epistemic Injustice Framework, the study conceptualizes institutional arrogance as a systemic condition that marginalizes stakeholder voices and erodes accountability, legitimacy, and trust. The study concludes with policy-relevant recommendations for reforms in governance, transparency, stakeholder participation, and the development of an institutional culture of humility to underpin more inclusive, adaptive, and socially responsive higher education systems.

IMPACT OF MICRO-CREDIT AND MICRO-SAVINGS ON WEALTH CREATION AMONG MICROFINANCE BANK CUSTOMERS IN DUTSE, JIGAWA STATE

ABDULKADIR ABUBAKAR — 2026-04-18

This study examined the impact of micro-credit and micro-savings on wealth creation among microfinance bank customers in Dutse, Jigawa State, Nigeria. A descriptive survey design with a quantitative approach was adopted. Data were collected through structured questionnaires from 392 customers of two licensed microfinance banks, with 370 valid responses analyzed. Descriptive statistics and multiple regression analysis were used for data analysis. The findings reveal that micro-credit and micro-savings have positive and statistically significant effects on wealth creation. Micro-credit supports business expansion and income generation, while micro-savings encourages capital accumulation and investment in productive assets. The results show that microfinance services explain about 29.4% of the variation in wealth creation among customers. The study recommends flexible loan policies, savings incentive programs, and enhanced financial literacy initiatives to strengthen the role of microfinance in promoting sustainable wealth creation.

CORPORATE SOCIAL RESPONSIBILITY AND BUSINESS SUSTAINABILITY PERFORMANCE: A STUDY OF UNILEVER NIGERIA PLC

SUNDAY KOBIRUO EDEGWA — 2026-04-02

Corporate social responsibility has developed into a vital framework within modern business practices, gaining widespread recognition for its significant impact on enhancing business sustainability performance. This research examined the effect of corporate social responsibility on business sustainability performance. Business sustainability performance was measured across economic, social, and environmental dimensions. Using a cross-sectional survey, data were collected from 107 managerial staff members at Unilever Nigeria Plc. Data analysis was conducted using SPSS software, version 25. The results show a strong positive relationship between corporate social responsibility and business sustainability performance. This study concluded that corporate social responsibility has a positive and significant effect on business sustainability performance, confirming that it positively and significantly affects economic, social, and environmental sustainability within organizations. It was recommended that organizations embed corporate social responsibility initiatives into their core business strategies to ensure business sustainability.

DIGITAL SKILLS AND EMPLOYEE PERFORMANCE: A STUDY OF NON-TEACHING STAFF OF NATIONAL OPEN UNIVERSITY OF NIGERIA

UGWU GLADYS EBERE — 2026-04-21

Digital skills have become critical to workplace efficiency, particularly in higher education administration. This study examined the impact of digital competencies on the performance of non-teaching staff at the National Open University of Nigeria (NOUN). It assessed the relationship between digital skills and employee performance, explored challenges in acquiring and applying these skills, and evaluated the role of digital tools in service delivery. A correlational research design with a survey approach was employed to collect both quantitative and qualitative data. From a population of 1,500 non-teaching staff across NOUN’s Northern zone study centers and headquarters, a stratified random sample of 316 respondents was selected. Data were gathered using structured questionnaires and analyzed through descriptive statistics and Independent Samples T-Tests. Findings showed a significant positive relationship between digital skills and job performance, highlighting their role in improving operational efficiency and service quality. However, barriers such as limited access to modern technology, inadequate training, and low digital literacy hinder optimal use of digital tools. The study confirmed that staff with higher proficiency and better access consistently outperformed counterparts with limited skills and resources. The study recommends that NOUN adopt a comprehensive digital skills development policy mandating regular training, equitable access to digital tools, and continuous professional literacy programs.

TAX POLICY AND THE GROWTH OF NIGERIA'S DIGITAL ECONOMY: A PANEL DATA ANALYSIS OF ICT AND REVENUE LINKAGES

RUTH ANYALEWA HARUNA — 2026-04-21

Tax revenue in Nigeria reflects the growing digital economy and the impact of recent ICT-focused tax reforms amid persistent administrative and legal challenges. This study examines the influence of Information and Communication Technology (ICT) indicators and recent digital tax reforms on tax revenue mobilization in Nigeria from 2010 to 2023. Using panel data from four purposively selected states, the analysis employs fixed-effects regression models to account for within-state variations and unobserved heterogeneity, with robust standard errors clustered at the state level. Results indicate that mobile subscriptions positively and significantly affect tax revenue, while internet penetration shows a small negative effect and broadband usage is not statistically significant. The interaction of ICT indicators with digital tax reforms, including digital service taxation and Significant Economic Presence (SEP) rules, reveals that internet and broadband usage enhance revenue, whereas mobile subscriptions show a negative effect. Joint significance tests confirm that both ICT indicators and reform interactions collectively influence tax revenue. The findings highlight the need for integrated ICT and digital taxation strategies to optimize revenue mobilization in Nigeria. The study concludes that integrating ICT development with digital tax reforms is key to enhancing tax revenue in Nigeria. It was recommended that the government combine ICT development with digital tax reforms to boost revenue from Nigeria’s digital economy.

CONFLICT MANAGEMENT STRATEGIES AND INTERNALLY DISPLACED PERSONS’ CRISIS IN NORTH-EAST NIGERIA

F. J. EDAH — 2026-04-18

The study examined the various conflict management strategies undertaken by the government to improve the lives of internally displaced persons (IDPs) in North-East Nigeria between 2019 and 2024. It also assessed the effectiveness of conflict management strategies implemented between 2019 and 2024 in enhancing the living conditions and security of IDPs in North-East Nigeria. As well as Identifying the key challenges faced by IDPs in accessing resettlement and reintegration programs in North-East Nigeria from 2019 to 2024. Persistent insecurity from armed groups, inadequate funding, corruption, and the inability to reach certain areas due to terrain and ongoing conflict have posed significant challenges to implementing these strategies effectively. Data from 2019 to 2020 showed that the living conditions in IDP camps were bedeviled by overcrowded shelters, inadequate healthcare, and food insecurity. By 2022, interventions led by UNHCR and the Nigerian government improved shelter and healthcare services, though food security remained a significant concern The study concludes that the approaches to conflict management such as peace building, community engagement efforts and attempts at addressing the socioeconomic factors fueling conflicts, early warning systems and community-based conflict resolution mechanisms are not strong and comprehensive enough to effectively manage conflicts or prevent conflicts. It was recommended that community engagements and gender sensitivity should be employed in conflict management. There should be regular monitoring and evaluation of implemented strategies to identify gaps and areas for improvement. Government should also improve security around IDP camps and host communities by deploying trained security personnel and enhancing local intelligence networks to prevent attacks by insurgents

IMPACT OF DIGITAL TOOLS ON TRANSPARENCY AND EFFICIENCY IN PUBLIC SECTOR ACCOUNTING PRACTICES IN NIGERIA

G. E. OKPANACHI — 2026-04-18

The global shift towards digitalization presents a transformative opportunity for public financial management. In Nigeria, decades of documented inefficiency, corruption, and lack of transparency in the public sector have spurred calls for the integration of digital tools into government accounting. However, the extent to which these tools have been adopted and their actual impact on accountability mechanisms remains empirically under-explored. This study assesses the impact of specific digital tools (Integrated Financial Management Information Systems (IFMIS), E-Payment Platforms, and E-Accrual Accounting Systems) on the transparency and operational efficiency of public sector accounting in Nigeria. The study employed a cross-sectional survey design, collecting primary data through structured questionnaires from 180 accounting and finance officers across 60 Federal and State Ministries, Departments, and Agencies (MDAs) in Nigeria. Data were analyzed using descriptive statistics and multiple regression analysis. Findings indicate a moderate level of digital tool adoption, with E-Payment platforms being the most prevalent. Regression analysis revealed that IFMIS and E-Accrual Accounting Systems have a significant positive relationship with both transparency and efficiency. E-Payment platforms showed a significant positive relationship with efficiency but an insignificant relationship with transparency. The study concludes that the adoption of core digital accounting tools, particularly IFMIS and systems that enable better accrual-based reporting, is a critical driver of both transparency and efficiency in the Nigerian public sector. While E-Payments enhance transaction speed, they do not automatically guarantee transparency without complementary systems. The study advocates for a holistic digital transformation strategy anchored on integrated systems.