Kashere Journal of Management Sciences

DETERMINANTS OF E-TAX FILING ADOPTION OF SMALL AND MEDIUM SCALE ENTERPRISES IN BAUCHI AND YOBE STATES, NIGERIA

2024-07-04T21:25:53+00:00

Electronic tax filing (e-filing) is an electronic platform for taxpayers to file their taxes through online means straight
to the tax authority. The main purpose of this study is to investigate the determinants of the intention of the
taxpayers to adopt e-tax filing in Nigeria, based on the Technology Readiness Index theory. The study adopted a
cross sectional survey design using a structured questionnaire with a population of 24,598 and a sample size of 379
using Krejcie and Morgan (1970) formula. Stratified sampling technique is adopted in order to eliminate biasness
and the reliability of the instrument was tested using Cronbach’s alpha test. The unit of inquiry are the small-scale
and medium sized enterprises (SMEs) owners and managers within Bauchi and Yobe State, Nigeria. The collected
data was analysed with SPSS, version 34. The findings disclosed that technology readiness index (TRI)
innovativeness has no direct effect with the intention to adopt e-tax filing. However, the result indicated that
optimism, discomfort and insecurity are the statistically significant factors influencing the readiness of taxpayers to
adopt e-tax in Bauchi and Yobe. The study recommends that SMEs operators and practitioners should prioritize
inculcation of e-tax filing and other relevant technologically inclined procedure into the running of their business.

PERFORMANCE, EFFORT EXPECTANCY AND BUSINESS EDUCATION STUDENTS’ BEHAVIORAL INTENTION TOWARDS ONLINE LEARNING IN BAUCHI STATE, NIGERIA

2024-07-04T20:49:13+00:00

This study investigates the influence of performance and effort expectancy on Business Education students’
behavioral intention towards online learning in Bauchi State, Nigeria. Employing a quantitative survey design,
structured questionnaires were distributed to 300 randomly selected final-year business education students
across four tertiary institutions in Bauchi state. Multiple regression analysis was used to test the hypotheses.
The findings reveal that both performance expectancy and effort expectancy significantly influence Business
Education students’ behavioral intention towards online learning in Bauchi State. These factors collectively
shape students' attitudes and willingness to engage in online learning platforms. The study recommends that
policymakers, institutions, and educators in Bauchi State prioritize the development and implementation of
training programs aimed at enhancing students' performance expectancy and effort expectancy in online
learning. Additionally, investing in improving technological infrastructure, such as reliable internet connectivity
and user-friendly interfaces, is essential to facilitate seamless online learning experiences. Addressing these
recommendations can create an environment conducive to fostering positive attitudes and intentions toward
online learning among Business Education students in Bauchi State.

INFLUENCE OF SERVICE QUALITY ON PATIENTS’ RETENTION IN THE PRIVATE HEALTHCARE SECTOR IN GOMBE STATE, NIGERIA

2024-07-12T13:44:50+00:00

The research investigates the influence of service quality on patients’ retention in private healthcare sector in Gombe State Nigeria, by adopting service quality model which include tangibility of service, responsiveness of service and assurance of service. Data were collected through structured questionnaires using a sample size 254 of private healthcare. The hypotheses were tested using Structural Equation Modeling (SEM). The results indicate that two service quality dimensions tangibility of service and responsiveness of service had a positive and significant relationship on private healthcare sector patients’ retention. However, assurance of service had a negative and no significant relationship on patients’ retention in the private healthcare sector in Gombe State. The research recommends private healthcare service providers should improve on the service quality dimensions by providing adequate service required by patients so as to be able to retain them.

SUSTAINING EMPLOYEE PRODUCTIVITY DURING ECONOMIC TURBULENCE: THE EFFECT OF VIRTUAL OPERATIONS

2024-06-24T23:08:14+00:00

This study investigated the moderating effect of virtual workplace operations on sustaining employee
productivity during economic turbulence, with specific focus on sustainability of employee job involvement and
productivity in private tertiary institutions in Abuja, FCT Nigeria. The cross-sectional survey design was
adopted to support the collection of data with the aid of a structured 5-point Likert scale research instrument.
The sample size of one hundred and seven (107) participants was adopted. In analysing the collated data,
descriptive analytical methods, the Pearson Product Moment Correlation was employed to establish the
relationship between the variables, while posited hypotheses were tested using the simple linear regression
analysis. The findings revealed a positive and significant correlation between proxies of the independent
variable and proxies of the dependent variable. This implies that, VOPS positively correlates to JBIN and
positively correlates to PROD, both at 5% significant level respectively. This study therefore recommends that,
management of these tertiary institutions should also put in place a system of periodic check on employees by
heads of departments, to ensure optimal involvement of job roles within designated work periods and a review of
policies supporting hours of virtual workplace operations, to help employees’ focus on full participation to
achieve and sustain productivity in virtual operations

PSYCHOLOGICAL CONTRACT FULFILLMENT, ORGANIZATIONAL IDENTIFICATION AND LECTURERS’ LOYALTY: A CONCEPTUAL MODEL FOR NIGERIAN UNIVERSITIES

2024-07-10T07:52:50+00:00

The purpose of this study is to propose a conceptual model that can help enhance lecturers’ loyalty in Nigerian
Universities. After critically reviewing the extant literature, the study recognized the importance of
psychological contract fulfilment (PCF) in enhancing employee loyalty (EL). Consequently, the study draws
from social exchange theory (SET) and proposes a positive relationship between PCF and lecturers’ loyalty.
However, prior studies argued that SET does not adequately explain employees’ responses to PCF. Therefore,
the study supported SET with social identity theory (SIT) and proposes the mediating role of organizational
identification (OI). The contribution of this study lies in supporting SET with SIT and suggests that employees'
motivation to reciprocate PCF with positive attitudes and behaviour is transmitted by their identification with
the organization. Furthermore, the study highlights to the policymakers the salience of PCF in overcoming the
problem of lack of loyalty among lecturers.

EFFECT OF HUMAN CAPITAL DEVELOPMENT ON PERFORMANCE OF ABUJA ELECTRICITY DISTRIBUTION COMPANY IN NIGERIA

2024-07-08T11:47:08+00:00

This study examines human capital development within the Abuja Electricity Distribution Company (AEDC) and its impact on organizational performance. It aims to identify challenges, gaps, and opportunities in human capital development within AEDC, assess the effectiveness of current initiatives, and explore correlations between human capital development and key performance indicators. Utilizing Human Capital Theory and Investment Theory of Human Capital, the research adopts a survey design covering AEDC staff from January 1, 2023, to December 31, 2023, with 4,276 staff members and a sample size of 366. Descriptive statistics, correlation analysis, and robust ordinary least squares regression are used for data analysis. Results indicate that increased investment in staff training negatively impacts organizational performance, while higher levels of skills and competence positively influence performance. Motivation shows a negative impact on job satisfaction and performance, highlighting the need for aligned motivation strategies. Enhanced employee well-being significantly improves performance, but job security negatively impacts performance, indicating the importance of factors beyond job security. The study concludes that staff training, skills, motivation, job satisfaction, and employee well-being are critical for AEDC's performance, recommending prioritization of training needs, fostering competence development, aligning motivation strategies, and recognizing employee well-being's significance beyond job security.

IMPACT OF FIRM CHARACTERISTICS ON ENVIRONMENTAL PERFORMANCE OF LISTED CONSUMER GOODS FIRMS IN NIGERIA

2024-07-04T21:15:34+00:00

This study examines the impact of firm characteristic on environmental performance of listed consumer goods firms
in Nigeria. The study uses sixteen out of twenty listed consumer goods firms in Nigeria, and adopts correlational
research design. Data for the study was extracted from the annual reports and accounts of the sampled firms for a
period of 13 years from 2010 to 2022, and analyzed using multiple regressions. The results from the statistical
analysis reveal a significant impact of firm characteristics (leverage, tangibility and firm size) on environmental
performance using waste management cost while profitability, firm age and liquidity have insignificant impact on
environmental performance of the sampled companies. The study concludes that leverage, tangibility and firm size
affect environmental performance of the listed consumers’ goods companies in Nigeria. Based on this, this study
recommends that management of listed consumer goods companies in Nigeria should take into account factors such
as leverage, tangibility and firm size when deciding on to spend on waste management for environmental
performance. Also, the management should embrace environmental performance practice in their plan which may
elevate a company's image, engender trust, and secure its place as a frontrunner in the race towards a sustainable
and profitable future. This implies that companies in line with their attributes should develop business models and
strategies that will ensure environmental sustainability practice

THE ASYMMETRIC EFFECT OF REAL INTEREST RATE ON INDUSTRIAL OUTPUT IN NIGERIA

2024-10-08T15:31:30+00:00

This study investigates the asymmetric effect of real interest rate on industrial Output in Nigeria using the linear and nonlinear autoregressive distributed lag techniques. Quarterly time series data sourced from CBN Statistical Bulletin (2022) spanning 1986: Q1 to 2022: Q4 for industrial production index (IPI) which is the dependent variable and real interest rate (RNTR), inflation rate (INFR) and exchange rate (EXHR) which are considered explanatory variables. Major findings from this study show the existence of a long-run co-integrating relationship among the variables. However, further findings revealed the absence of an asymmetric effect of real interest rate on industrial production in Nigeria. Real interest rate has a significant negative effect on industrial production in the long run and short run holding all other variables constant, hence, concluding that there is no asymmetry in the effect of interest rate on industrial production in Nigeria. Therefore, the study recommends Central Bank of Nigeria embark on monetary policies that will reduce real interest rates, allow for credit accessibility for owners of industries and hence productivity and output.

IMPACT OF LAND BORDER CLOSURE ON PERFORMANCE OF MANUFACTURING FIRMS IN NIGERIA

2024-06-24T23:19:18+00:00

The study examined the effect of the land border closure on the economic performance, using the manufacturering industry as a focal lens. The main objective is to expose the level of impact the border closure have left on Nigeria's manufacturing firm performance and the economy as a whole. The Border closure was analysed based on its elements ban on informal cross-border trade, Protectionism, and restriction on sub-regional integration. A comprehensive survey questionnaire was used to collect data from a total of 100 top management staff of 12 manufacturing companies found within the Suleja Abuja axis. Statistic Package for Social Sciences (SPSS) version 22 was used to analyse data by running among other reliability tests, ANOVA, and Regression analysis. The results of the study indicated that ban on informal cross-border trade, Protectionism, and restriction on sub-regional integration all have a significant level of impact on performance level of all the manufacturing companies reviewed. It is therefore concluded in line with Omodunbi et al (2022) that, though the border closure had certain consequences which negate Nigeria’s international trade treaties and commitments, created opportunities that assisted local industries to thrive, thereby leading to increase in the production of locally-made goods which aided the growth and development of the Nigerian Economy. This is however, not to negate the fact that the economy has to grapple with unprecedented level of inflation as a result of high reliance on foreign and imported products. It is therefore, recommended that the Nigerian government should invest highly on local entrepreneurs and the Agricultural sector as this will encourage foreign and local investments aimed towards the progress of the Nigerian Economy

MANAGERIAL SKILLS AND SMALL AND MEDIUM SCALE ENTERPRISES GROWTH: A CONCEPTUAL REVIEW

2024-07-12T10:35:57+00:00

This study assessed the effect of managerial skills on the growth of Small and Medium Enterprises (SMEs) in Nigeria, recognizing their crucial role in the nation’s economic transformation from an agrarian to a service-centered economy. Managerial skills, encompassing technical, human, and conceptual skills, are vital for entrepreneurs navigating the complexities of business growth. The research adopted Robert L. Katz's Managerial Skills Theory and utilized a systematic literature review approach. Data synthesis involved categorizing findings based on types of managerial skills and their impact on SME performance metrics such as productivity, innovation, and profitability. The study revealed a significant geographical bias, with most research focusing on urban centers and neglecting the unique challenges faced by rural SMEs, including limited access to resources and infrastructure. Additionally, there was a notable gap in understanding the integration of managerial skills with other critical growth factors like financial resources, market conditions, and regulatory environments. The study recommended conducting research focused on rural SMEs to address their specific challenges and exploring the interplay between managerial skills and other growth determinants. These recommendations aim to provide a comprehensive understanding of SME growth dynamics and develop integrated strategies that SMEs can implement effectively.

TAX KNOWLEDGE AND TAX COMPLIANCE OF MICRO AND SMALL ENTERPRISES IN GOMBE STATE, NIGERIA: MODERATING EFFECT OF RECORD KEEPING PRACTICE

2024-07-08T23:35:23+00:00

Tax income is undoubtedly one of the major sources of revenue of most countries, hence tax compliance is one of the troubling issue faced by tax authorities. Therefore this study evaluated the moderating effect of record keeping practice on the relationship between tax knowledge and tax compliance behaviour of Micro and Small Enterprises (MSE) in Gombe state Nigeria. The study employed web based method of data collection where 360 responses were retrieved from the online questionnaire distributed to the entire 480 MSEs registered with Small and Medium Enterprises Development Agency (SMEDAN) and corporate Affairs Commission (CAC) in Gombe state Nigeria. Partial Least Squared-Structural Equation Modelling (SmartPLS3) was employed to analyse the data. The study found out that tax knowledge has a significant positive effect on tax compliance behaviour in MSEs in Gombe state-Nigeria. Similarly, record keeping practice was found to moderate the relationship between tax knowledge and tax compliance behaviour of MSEs. Hence, the study recommends that tax authorities to put more effort in the provision of sensitization program that can boost MSEs record keeping practice and tax knowledge as well