Gusau International Journal of Management and Social Sciences

Revolutionizing Accounting: The Power of Digital Accounting

Kabir Ibrahim — 2025-06-13

This study provides an overview of the evolution, benefits, challenges, and future prospects of digital accounting software. Digital accounting software encompasses a suite of computer programs and applications designed to streamline financial tasks, including bookkeeping, invoicing, payroll management, budgeting, and financial reporting. The study employed secondary data from different sources. The review highlights key benefits of digital accounting software include enhanced efficiency, improved accuracy, real-time financial insights, remote access and collaboration, and scalability. It also found that the implementation may pose threat such as security concerns, incorporation with existing systems, user training and adoption, and compliance with regulatory requirements. Furthermore, the future of digital accounting holds immense promise, driven by emerging technologies such as artificial intelligence (AI), machine learning, and block chain. In conclusion, digital accounting represents a transformative force in the accounting profession, empowering businesses to streamline financial processes, make informed decisions, and drive strategic growth. Despite challenges, the benefits of digital accounting software are undeniable, paving the way for continued innovation and evolution in financial management.

Taxation and Corporate Performance: Analyzing the Effective Tax Rate, Marginal Tax Rate and Earnings Per Share (EPS) of Listed Industrial Goods Companies in Nigeria

Sani AbdulRahman Bala — 2025-06-13

This study evaluates the impact of the effective tax rate (ETR) on the earnings per share (EPS) of listed industrial goods companies in Nigeria from 2019 to 2023. Using a population of thirteen listed industrial companies, the study draws data from firm accounts and annual reports. Panel data analysis, including descriptive statistics, correlation analysis, and panel multiple regression were employed to examine the relationship between the independent variables—effective and marginal tax rates—and the dependent variable, net income after taxes and interest, adjusted for the total number of outstanding common shares. The findings reveal that the effective tax rate significantly reduces earnings per share among Nigerian listed industrial companies. The study recommends that these companies adopt legitimate tax planning strategies, such as utilizing tax incentives, optimizing transaction structures, and effectively managing tax risks, to enhance their earnings per share and overall financial performance. These findings have significant implications for corporate management and regulatory bodies in designing tax policies that support industrial growth and shareholder value.

The Moderating Effect of Regulatory Framework on 4Ps of Innovation Strategies and Competitive Advantage of Insurance Companies in Nigeria

Joshua Nomshak Yakubu — 2025-04-21

This study investigated the moderating effect of regulatory framework on 4Ps of innovation strategies and the competitive advantage of insurance companies in Nigeria. The cross-sectional descriptive research design and purposive sampling technique were employed. Data was collected from 54 insurance companies through structured questionnaires. The hierarchical multiple regression analysis was employed to test the research hypotheses. The results of findings indicated that product, process, and position innovation have a significant effect on competitive advantage of insurance companies. However, paradigm innovation showed an insignificant effect on competitive advantage. Moreover, a stricter regulatory framework reduces the positive impact of innovation strategies on competitive advantage. While innovation is crucial for Nigerian insurance companies to stay ahead, the regulatory framework can either help or hinder this effort. It was recommended that insurance companies should focus on improving their product, process and position innovation to meet the growing needs of individuals and businesses. Also, the government through the National Insurance Commission (NAICOM) should design regulatory policies that encourage growth, rather than stifle innovation in the insurance sector. Future research could explore how regulatory framework moderates between the 4Ps of innovation strategies on competitive advantage of commercial banks, manufacturing and the telecommunication sector to determine how different sectors of the Nigerian economy react to the measures under study.

Evaluating Balanced Scorecard Adoption in Nigerian Telecommunications: Insights and Implications

Yahaya Yusuf — 2025-04-21

The study evaluates the application of balanced scorecard (BSC) in performance measurement in the Nigerian telecommunication companies. The study adopted a quantitative research method. The target population of the study comprised all the Nigerian telecommunication companies in operation for at least 10 years. A census strategy was adopted for the selection. The study used both primary and secondary data collected through questionnaire administration and financial reports and accounts of the companies for six years (2018-2023). To describe the primary data, simple percentages were used, and to test the hypotheses formulated, a one-way Analysis of Variance (ANOVA) was conducted utilising Statistical Packages for Social Sciences (SPSS). Regression analysis using STATA was used for the analysis of the secondary data. The findings revealed that the application of BSC has a positive and significant effect on Return on Assets (ROA) as a profitability measure, it has a positive and significant effect on liquidity measure, it also has a positive and significant effect on customer satisfaction measure, and it has a positive and significant effect on employee motivation measure in the Nigerian telecommunication companies; and also, BSC has been strongly applied in some companies, and semi strongly applied in others. Therefore, the telecommunication companies experienced significant growth and development by both strongly and semi-strongly applying BSC. It is therefore recommended in the light of our findings that the telecommunication companies in Nigeria should continue to strongly apply BSC on the above measures and other various measures under the BSC in performance measurement.

Corporate Governance Practices and Performance of Selected Deposit Money Banks in Nigeria

Ahmed Mohammed AUDU — 2025-04-21

This study examined the relationship between corporate governance practice and the performance of deposit money banks in Nigeria. Despite existing studies on corporate governance in Nigerian banks, few have examined the mediating role of transformational leadership using the balanced scorecard as a performance metric. Primary data was generated using questionnaire instrument with a Likert scale of 1–5 points, taking into account the study's objectives, and a sample size of 389 respondents was selected randomly. Smart Partial Least Squares (SmartPLS) v3 was used for inferential statistics, while the Statistical Product for Social Science (SPSS) v25 was used for descriptive statistics. The cross-sectional study's results showed that the study's validity and reliability satisfied the requirements since the average variance extracted (EVA) was >0.50 and the Cronbach alpha and composite reliability were >0.70. The results showed that, except for board size, board meeting, and board independence, which had negative effects, all exogenous variables had a substantial impact on the endogenous variable with a commensurate mediating effect of transformational leadership.CEO duality showed the strongest positive effect (CEO -> TSL β = 0.260, t = 3.637, p = 0.000, <0.05), (TSL -> BSC β = 0.520, t = 8.902, p = 0.000, <0.05).

Findings indicate that given the strong mediating role of transformational leadership, regulators should enforce leadership training programs alongside governance reforms.

Sustainable Financing for Nigeria’s Development: Empowering Domestic Resource Mobilization for Sustainable Growth

Olasumbo Maryam Bello-Olatunji — 2025-04-21

Despite the growing discourse on sustainable development, empirical insights into how domestic resource mobilisation impacted sustainability outcomes in Nigeria remained limited. Previous studies often overlooked the dysfunctional interplay among public finance, private investment, and governance. This study contributed uniquely by empirically disentangling the long-run interactions between domestic resource mobilisation and sustainability outcomes in Nigeria, explicitly accounting for these interdependencies. Using annual data from 1990 to 2023 sourced from the World Bank and the Central Bank of Nigeria, the study employed the Dynamic Ordinary Least Squares (DOLS) technique, and Johansen’s co-integration test confirmed long-run relationships at the 5% significance level. Private sector investment (PSI) exhibited a significant negative relationship with the Sustainable Development Index (SDI), reflecting investments in extractive and real estate sectors that were environmentally harmful and socially exclusive. Economic growth (GRT) also had a negative impact, indicating unsustainable, capital-intensive expansion. Financial inclusion (FI) negatively affected SDI, suggesting that access to finance remained concentrated among urban elites. Government expenditure on social services (GES) showed a marginally negative effect, likely due to inefficiencies or misallocations. In contrast, domestic resource mobilisation (DRM), particularly through non-oil revenue, showed a strong positive relationship with SDI. The corruption perception index (CPI) also had a positive effect, underscoring the importance of anti-corruption efforts. The study recommended targeted tax incentives for green sector investments, performance-based public spending reforms, the digitisation and broadening of non-oil tax collection, and the establishment of an independent anti- corruption agency with enforcement powers to enhance governance and optimise DRM for sustainable development.

Impact of Exchange Rate on Foreign Trade in Nigeria

Moyotole Daniel EZUEM — 2025-04-21

The study assessed the impact of exchange rate on foreign trade in Nigeria from 1981 to 2022, spanning 42 years. Data were obtained from the Central Bank of Nigeria (CBN) Statistical Bulletin and the World Bank Indicator. The analysis employed the Autoregressive Distributed Lag (ARDL) method, because ARDL provides more flexible lag structure than VECM and also makes the interpretation of long-run easier. An ex post facto research design was adopted. This study filled the gap of period left by other scholars. The findings revealed that in the short run, the exchange rate (EXCR) had a negative and significant impact on trade. However, in the long run, EXCR showed a positive and significant effect on trade. The gross domestic product growth rate (GDPGR) had a negative but insignificant impact on exports in the short run, while in the long run, GDPGR had a negative and insignificant impact on trade. The inflation rate (INFL) demonstrated a positive but insignificant impact on foreign trade in both the short and long run. The study recommended in order to remedy the adverse effect of exchange rate in the short run careful measures should be put in place to avert malpractices in the foreign exchange transaction several; to enhance GDP growth rate. Government should encourage local production through tax cuts, grants, subsidies and low-interest loans. Finally, inflation could be curtailed by adopting price control mechanisms to prevent the sharp rise in goods prices, and lowering interest rates to facilitate affordable loans for business expansion and increased productivity.

Unequal Voices: The Impact of Larger States’ Electoral Power in the United States Electoral College System

Mathias Eghwrudjakpor — 2025-04-21

To ensure that both large and small states had equal representation among states with different populations, the Electoral College was created to contribute meaningfully to U.S. presidential elections. Yet, in practice, the system has led to significant disparities in electoral influence, with larger states often holding disproportionate power. This paper investigates the extent to which the Electoral College upholds or undermines its original purpose of equitable representation. Through an analysis of the system’s structural biases, including the focus on swing states and the winner- takes-all method, the article reveals how these elements can diminish the voices of smaller states and concentrate power in a few populous regions. It also examines how this unequal distribution of influence risks fostering conditions that could lead to one-party dominance, particularly if certain large states consistently support a single party. The study concludes by examining the implications of these dynamics for American democracy and considers possible recommendations that might restore a balanced and representative electoral process. The study found out that the Electoral College fails to provide equitable representation, risks becoming a tool for one-party dominance and deviates from its federalist roots, effectively functioning as a flawed proxy for a popular vote system dominated by populous states. It’s on this note the study, recommended that Electoral Vote Caps should be introduced for Highly Populated States: Capping the number of electoral votes that any single state can hold would reduce the excessive influence that large states like California and Texas currently have.

Minimum Wage Increases and the Welfare of Civil Servants in Nigeria’s Fourth Republic: A Comparative Analysis of Lagos and Osun States

Hamza Bamidele AbdulRasheed — 2025-04-21

This study examines the impact of minimum wage increases on civil servants' welfare within the context of Nigeria’s Fourth Republic, focusing on Lagos and Osun States. Minimum wage policies play a crucial role in addressing economic inequality and improving living standards, yet their effectiveness in Nigeria faces significant challenges. The study employs both quantitative and qualitative methods, analysing survey data from civil servants to assess the effectiveness of minimum wage policies in addressing welfare issues. A total of 400 questionnaires were distributed, with 347 valid responses returned. Quantitative analysis using descriptive and inferential techniques, alongside thematic analysis of qualitative data, reveals that while minimum wage increments aim to improve living standards, challenges such as budget limitations, inflation, and administrative inefficiencies hinder their implementation. In Osun State, economic constraints, including delayed salary payments, emerged as significant barriers, while in Lagos, higher internally generated revenue enables smoother implementation, though rising living costs erode purchasing power gains. The study concludes that barriers such as inflation, budgetary constraints, and administrative challenges eroded and limit the benefits of minimum wage and recommends regular assessments, strengthened administrative capacity, and complementary welfare programs to enhance its effectiveness.

NHIS awareness, accessibility, affordability, and patronage among selected Lagos State Owned Healthcare Facilities’ Patients: Friedman Rank and Multiple Regression Tests

Salami Issa AFEGBUA — 2025-04-21

The study explored the nexus between National Health Insurance Scheme awareness, accessibility, affordability and patronage among selected patients in Lagos State-owned Healthcare Facilities. It examines how effectively and efficient is NHIS is contributing to a safer patient’s life. The study adopted a structured questionnaire, with data collected from 151 respondents. A cross-sectional survey design jointly with double sampling techniques were adopted. The research utilised both qualitative and quantitative methods to gather evidence from selected patients in the Lagos State owned Healthcare Facilities., Friedman rank test and multiple regression techniques. The study revealed a rank order of both NHIS metrics and NHIS patronage metrics among selected patients in Lagos State owned healthcare facilities. The study further revealed the joint effect of NHIS awareness, accessibility, and affordability on the NHIS patronage among selected patients in Lagos State owned healthcare facilities. The study recommended that routine risk assessment within healthcare facilities to be able to identify potential hazards among patients and the hospital environments. The Lagos State Owned Healthcare Facilities should ensure effective and efficient utilization of the NHIS as a focal point to dampening the out-of-payment stress that are usually being experienced by hospital patients. The hospital management should ensure that technology is embraced to facilitate the usage of NHIS as full-time payment plan for all patients within the hospital. Insurance companies, especially, life insurers should ensure that there exists collaboration between them and the various healthcare facilities in Lagos State to enrich the patient’s knowledge and accessibility of NHIS and its affordability.

A Systematic Literature Review and Research Agenda: on Unethical Practices in Organizations

Shadrach OMOFOWA — 2025-04-21

Unethical practices continue as a negative issue across various sectors, undermining public interest, organizational integrity, and green sustainability. Its impact is felt as a toxic workplace behaviour. Moreover, due to the rise in corporate fraud and scandals has made scholarly literature on the concept remain vague, thereby setting the pace for further inquiry and critical appraisal. Consequently, the current study examined the concept of unethical practices, antecedents, consequences, theories, methodology, contingent variables, and prevention methods to stall their spread. The study used a systematic literature review with the aid of a PRISMA flowchart to arrive at a logical paradigm through a structured approach for academic development. The study identified 20 articles from high-quality journals indexed in Google Scholar, Scopus, EBSCO, Springer, Emerald, and Web of Science. The study journals were analyzed using content analysis, ADO, and TCM. The study findings showed that a toxic workplace environment predicts unethical practices, which prior research failed to expose. The study also found that antecedence relates to the consequences of unethical practices. The study's originality is based on using a distinctive approach in unravelling unethical practices. The study's implication addresses unethical practices, fraud, and scandal, and fosters as a positive prevention measure to caution organizations on how such practices affect lives, careers and families.

Empirical Study on the Impact of Performance Appraisal on Employee Performance in Kebbi State Ministry of Health

Dr. Riyauddeen Zubairu Maitama — 2025-04-21

In virtually every organization, the workforce stands as the most critical asset, far outweighing the importance of physical resources. Gauging employee effectiveness is a cornerstone of human resource management. This practice, termed performance appraisal, entails the periodic review of staff behaviors, accomplishments, and contributions to the organization. Its core purpose is to highlight areas for growth and guide choices about promotions and professional development, ultimately enhancing overall productivity. Undoubtedly, an organization’s achievements rest on its employees’ output, underscoring the need for consistent and well-executed appraisals to elevate performance, curb dissatisfaction, and prevent dips in work quality. Against this backdrop, this research examined how performance appraisals affect employee output at the Kebbi State Ministry of Health, zeroing in on three dimensions: task execution, adaptability, and contextual efforts. Using a sample of 333 participants, it adopted a quantitative survey approach, analyzing data with multiple regression. Findings revealed that performance appraisal had a statistically significant positive effect on task performance (β = 0.258, p = 0.000, R² = 0.152), while the effects on adaptive (β = -0.001, p = 0.993) and contextual performance (β = -0.103, p = 0.117) were non- significant. The study is underpinned by equity and expectancy theories, highlighting fairness and motivation in appraisal systems. The findings suggest that while appraisals can enhance task performance, additional strategies such as fostering motivation or workplace spirituality, are needed to improve adaptability and contextual behaviors, given their weak association with appraisals.

Nature of Traffic Robbery Victimisation Experience in Lagos

Idenyi Goshen PETER — 2025-04-21

Traffic robbery is a prevalent disturbing social phenomenon in Lagos State, impacting commuters and transport workers, necessitating an examination of victimization experiences and offender- victim dynamics. The research investigated the nature of traffic robbery victimization experiences, strategies employed by offenders, and the extent of the crime as reported in newspapers. Utilizing content analysis, the study examined 167 traffic robbery cases from 2015 to 2023 as reported in five newspapers using the routine activity theory to understand the dynamics between offenders and victims. The research also discussed the victimization experience and convergence of the offenders and victims, it documented the extent of the crime as captured by various newspapers (Vanguard, Punch. Tribune, Sun and Guardian), and also interrogated the strategies or methods deployed by traffic robbers. The study further addressed the nature and extent of traffic robbery victimization experiences, shedding light on the dynamics of the crime over an eight-year period. Consequently, the common method used by offenders is dispossessing victims of their valuables, leading to fear-driven victim experiences, with spikes in incidents observed in June and December, particularly in Vanguard and Punch publications. Findings reveal that incidents like traffic robbery are fear-driven. Commonly used methods by the offenders include the dispossession of victims' phones and other valuables, and the use of guns. Mitigating crime like traffic robbery in Lagos requires government intervention in providing adequate security personnel to deter and apprehend criminals, improving road infrastructure, enhancing street lighting, and creating job opportunities for vulnerable youth to keep them engaged with activities that would shift their attention from crime and make them productive.

Journalists’ Perceptions on Plea Bargain as an Anti- Corruption Tool in Nigeria

Lateef Junior Adeyemo — 2025-04-21

Corruption, a universal challenge and Nigeria's most debilitating problem, continues to dominate national discourse. Among the legal tools available to the Economic and Financial Crimes Commission (EFCC), plea bargaining has emerged as a controversial method. This study investigates journalists’ perceptions on the effectiveness of plea bargaining in Nigeria's anti- corruption initiatives. A qualitative approach was utilised to assess whether or not, plea bargain has led to a decrease in criminal activities, including how the political elite manipulate it to influence the judiciary, and its overall impact on the level of corruption in Nigeria. Twenty-five journalists participated through convenience sampling and in-depth interviews. Results indicate that plea bargaining is perceived as unethical and ineffective, primarily benefiting affluent individuals while undermining public interest. Consequently, this practice allows Nigeria's elite to evade accountability from corrupt actions, thereby hampering national progress and retarding anti- corruption efforts. The study advocates for a robust campaign by citizens, labour unions, and civil society against plea bargaining in financial crime prosecutions. Furthermore, it suggests that public officials should receive recognition for integrity while facing repercussions for dishonesty, and the adoption of technology within Nigeria's criminal justice system to enhance efficacy.

Impact of Contribution Levels on Pension Fund Performance in Nigeria

Moses Tunde Oyerinde — 2025-04-21

Pensions provide a steady income source for employees after retirement, typically determined by factors such as age, salary, and years of service, and are generally paid monthly. They are essential for retirees' financial security and play a significant role in a country’s economic growth, fostering development within the pension sector. This study examines the impact of contribution levels on the performance of pension funds in Nigeria. Using secondary data from twelve licensed Pension Fund Administration companies over a decade (2012–2023), the research applies a purposive sampling method to identify key factors influencing pension fund performance. It specifically investigates the relationship between financial indicators and pension fund outcomes. Interestingly, the findings challenge the common perception that larger funds with higher contributions naturally have superior investment resources and, therefore, better performance. Instead, while fund size and contribution levels are important, they do not directly determine performance; factors such as governance quality, management efficiency, and economic conditions play a more significant role. Pension funds with substantial contributions may still underperform if poorly managed or heavily invested in low-performing sectors. The study suggests that contribution levels should be evaluated in tandem with the macroeconomic context, ensuring performance expectations are not solely based on fund size.

Assessment of Knowledge Acquisition through Blended Learning among Pre-service Social Studies Teachers

Dr. Adedayo Oyewole Sofadekan — 2025-04-21

The new normal has increased the call for innovative pedagogies to drive learning outcomes. A structured questionnaire (a = .731) was administered to 339 Social Studies students in Nigeria, four questions were answered using descriptive statistics and findings emphasised the use of digital learning resources, teamwork and flexible study in blended learning. The study revealed that student empowerment on the use of digital learning resources such as Zoom, Google Drive and Meet increase learning habits and promote a proactive engagement. It is however recommended that quantitative studies should be conducted to leverage emerging technologies in cross border interactions amongst Social Studies professionals in pursuing 21^st century skills, future studies should include skill assessment.

An Extensive Analysis of the Effect of Brand Loyalty on Brand Preference in Airtel Tanzania

Emmanuel G. Rusibamayila — 2025-04-21

Amid intensifying competition that has seen Airtel Tanzania’s market share decline from 28 percent in 2023 to 25.8 percent in 2024 (TCRA, 2024), this study assesses how attitudinal and behavioral dimensions of brand loyalty influence brand preference. Drawing on Aaker’s Brand Equity Theory and Attitude-Behaviour Consistency Theory, two hypotheses were posited:H₁: Attitudinal loyalty positively affects brand preference.H₂: Behavioral loyalty positively affects brand preference. A quantitative design employed structured questionnaires administered to 400 randomly selected Airtel customers across Dar-es-Salaam’s five municipalities. Instrument reliability was confirmed (Cronbach’s α = 0.85), and content validity established through expert pre-testing. Data were analysed with Structural Equation Modeling (SEM) in AMOS v.29. The measurement model satisfied threshold criteria (factor loadings ≥ 0.60; AVE ≥ 0.50). Overall model fit was acceptable (χ²/df = 2.17; CFI = 0.948; TLI = 0.936; RMSEA = 0.054; SRMR = 0.041), indicating robust construct validity. Path estimates supported both hypotheses: H₁ (β = 0.42, p < 0.001) and H₂ (β = 0.36, p < 0.001), jointly explaining 58 percent of the variance in brand preference. Attitudinal loyalty—reflected in favourable beliefs and emotional attachment—exerted the stronger effect, underscoring the strategic value of cultivating positive brand sentiments alongside repeat-purchase behaviour. Practical recommendations for Airtel Tanzania, Digital-centric initiatives, Personalised MyAirtel App rewards: Use AI-driven segmentation to deliver dynamic data bundles and micro-loans, reinforcing attitudinal engagement. Gamified loyalty dashboards: Badges, leaderboards, and referral trackers within the app to convert behavioural loyalty into advocacy. Omnichannel data analytics: Integrate USSD, M-Pesa, and social-media touchpoints to monitor churn signals and trigger real-time retention offers. Complementary traditional tactics are Neighbourhood agent empowerment: Equip airtime agents with instant-commission incentives and branded point-of-sale materials to sustain visibility among feature-phone users, Community-based events: Sponsor local football and entrepreneurship clinics to strengthen emotional bonds where digital reach is limited. By synchronising high-frequency digital engagements with face-to-face community outreach, Airtel can translate loyalty drivers into durable brand preference, countering market-share erosion and enhancing lifetime customer value.