Kashere Journal of Management Sciences

PRAXIS OF COMPETITIVE POSITIONING AND ORGANIZATIONAL STRATEGIC GROUP DYNAMICS IN NIGERIAN TELECOMMUNICATION SECTOR

Martins Iyamabhor, Aaaron Oghenevwayere Agbeche, Onome Precious Iyamabhor — Fri, 25 Apr 2025 00:00:00 +0000

This study investigated the praxis of competitive positioning and organizational strategic group dynamics at MTN Telecommunications in Asaba, Delta State. The specific objectives are to determine the extent to which resource availability and research development contribute to the praxis of competitive positioning and organizational strategic group dynamics at MTN Telecommunications in Asaba, Delta State. Survey research design was adopted in the study, with a population of 193 which consists of all customers of MTN Telecommunications in Asaba, Delta State. Using a 12-item validated structured questionnaire administered to 130 staff members and customers of MTN in Asaba, Delta State, Of the 130 questionnaires distributed, 125 (96.2%) were returned and five were rejected. The analytical tools employed included correlation and multiple regression analysis. The study found out, that resource availability and research development positively impacts the strategic group dynamics within MTN Telecommunications sector, Integrating expertise and capabilities from various organizations enhances product performance, and combining financial resources with strategic alliances further improves product performance. However, strategic resources, which are often intangible, are neither easily identifiable nor quickly developed. Therefore, the researcher recommends that telecommunications management should focus on improving resource availability to boost organizational performance.

IMPACT OF CORPORATE SOCIAL RESPONSIBILITY ON MARKET VALUE OF LISTED CONGLOMERATE COMPANIES IN NIGERIA

Musa Bamaiyi Kwache, Ahmed Bakari Mauda, Danjuma Mohammed, Musa Samuel Jerry — Sat, 26 Apr 2025 00:00:00 +0000

The study examines how corporate social responsibility affects Nigerian listed companies' market value. Community engagement, Human Resource Management (HRM) disclosures, and charitable contributions are used to examine how CSR affects listed conglomerates' market value in Nigeria. The study used panel data regression to determine how CSR affects company market value. The study population includes all five Nigerian stock exchange-listed conglomerate companies as at December 31, 2024. The study found that community-based CSR initiatives negatively affect market value, while HRM disclosures have no effect. However, charitable contributions boost market value in Nigerian conglomerates. The study recommends that these companies' management take a more targeted and strategic approach to CSR implementation immediately. Strategic alignment and transparent communication of CSR initiatives to increase market value, strengthen local ties, and foster business growth and financial performance.

INTERNAL AUDIT PROCESSES IN NIGERIAN TAX ADMINISTRATION: A QUALITATIVE STUDY OF FIRS AUDITORS

Zakariya’u Gurama — Fri, 25 Apr 2025 00:00:00 +0000

This study explored the internal audit processes required in tax administration to enhance auditors’ performance in adding value to Nigerian tax administration. The study is a qualitative study that employed interviews to gather data from internal auditors of tax administration. The empirical data were gathered from 9 internal auditors of the Federal Inland Revenue Service Headquarter Abuja, Nigeria. The gathered data were further transcript verbatim and analyzed for thematic purpose using Nvivo₁₃ software. The findings of the study revealed that internal audit processes in tax administration have four interconnected components namely; planning, performing, communicating, and monitoring. These components are the auditor’s requirements that can facilitate the auditing activities and functions of auditors during auditing performance. Based on the findings, internal auditors are expected to consolidate these audit components to achieve the auditing processes proficiently. The findings of this study have practical implication for both tax administration and internal auditors in other public sector organization. Therefore, this study recommends that tax administrators should provide the entire required enabling environment to empower internal auditors to perform auditing functions objectively.