Book of Abstracts

Supply Chain Disruptions and Distribution of Agricultural and Consumer Goods in Conflict Affected Regions: A study of Plateau State

Patrick Agbo Onumah — University Of Jos

Abstract
Supply Chain Management (SCM) is pivotal for the growth of any economy but changes or disruptions like conflicts can result to distribution distortions, which can have severe impact on costs of production, in turn causing price fluctuations, cost of production triggering inflationary pressures and welfare of consumers. This study examined the effect of supply chain disruptions on the distribution of agricultural and consumer goods in conflict affected region in Plateau state. Data was collected through a five-point Likert-scale questionnaire. A total of 400 questionnaires were administered and only a total of 359 were returned giving a response rate of 90.0%. The data for this study was subjected to data cleaning. The reliability result indicated that the instrument for data collection was reliable. The PLS-SEM analysis was applied and the result revealed that supply chain disruptions such as conflict significantly increase prices, cost of production, and reduces the welfare of consumers of Agricultural and consumer goods in conflict affected areas of Plateau state. The conclusion is that if disruption via conflicts is not resolved and managed effectively, it can result to a ripple effect from production to final consumers. It can bring about reduced output or even halting production. When a product does not get to the final consumer, then no profit is made. This creates a supply disruption and can cause businesses to lose money or even shut down and leave a gap in the market.

Keywords Keywords: Supply Chain Distribution Conflicts Afflicted Area Agriculture Consumer Goods

The paradox of Elite Noise: Analyzing the Gab Between Political Criticism and Community led Governance In Nigeria

Ibrahim Usman Saleh — Bayero University Kano

Elite Noise: Analyzing the Gab Between Political Criticism and Community led Governance in Nigeria
Author: Usman Ibrahim Saleh.
Track: Governance and Leadership
Paper Type: Theoretical and Conceptual
keys words: Elite detachment, Socialcapital, Collective action, Sustainable governance, Inclusive growth.
Abstract
Sustainable governance and inclusive growth are often treated as “Top Down” mandates, but their success relies on the “Down Top” contribution of social capital in the view of Nigeria, A peculiar paradox has emerged: the socio Economic Elite have become increasingly vocal in their criticism of government failures (“voice”). The also simultaneously use their private resources to “Exit” the shared realities of their immediate environments. This finding critiques this phenomenon arguing that the elite often prioritize “distractive noise” over “Doorstep collaboration”.
Using a theoretical framework grounded in Hirschman’s Exit voice loyalty model and Olson’s collective action theory. This work examines how the privatization of public goods (such as private security, power, water and education) reduces the incentives for the elite to work as team to overcome community challenges. The research argues that when the most influential citizens opt out of local problem solving, they in advertentialy weaker the pressure on the government to perform to all citizen but just end up pleasing them. The paper conclude that for digital transformation and governance to be truly inclusive the Elite must shift from being detached critics to active catalysts of local “Bridging social capital, its recommend a transition toward civic teamwork” as a fundamental strategy for achieving sustainable and accountable governance in a dynamic economy .

Keywords Elite detachment Social capital Collective action Sustainable Governance Inclusive Growth

Buy Now, Pay Later? Exploring the Key Drivers of BNPL Usage Behavior Among Young Working Adults in Malaysia: The Roles of Perceived Usefulness, Perceived Ease of Use, Social Influence, and Attitude

Dr Md Uzir Hossain Uzir — Taylor's University, Lakeside Campus, Malaysia

Financial technology (FinTech) is rapidly gaining widespread acceptance across diverse segments of society. Among its many innovations, Buy Now, Pay Later (BNPL) has emerged as a particularly popular payment solution among consumers. This study examines the acceptance and continued usage of BNPL services among young professionals in Malaysia. As a form of short-term credit, BNPL may carry perceived social stigma, with some individuals believing that its usage could negatively reflect on their financial standing. This concern is especially relevant for young professionals, whose personal and social identities may be influenced by financial behaviour. Accordingly, this study investigates the effects of attitude, personal factors (self-concept, spending behaviour, and social network), and social factors (peer influence, social recognition, and social class) on the continuance intention to use BNPL services. A total of 237 responses were collected from young Malaysian professionals using a structured questionnaire. The constructs for social and personal factors were validated through expert input and supported by data collection via the Prolific platform. The findings reveal that perceived ease of use (PEOU) and perceived usefulness (PU) significantly influence BNPL usage. In turn, usage significantly affects user attitude. Furthermore, both social factors and attitude have a significant impact on the continuance intention to use BNPL, whereas personal factors do not demonstrate a significant effect. These relationships are grounded in Technology Acceptance Model and Social Identity Theory. The study offers important implications for business managers, highlighting that while BNPL services are influential at the attitudinal level, they may pose reputational concerns at the social level. Young consumers may perceive BNPL usage as potentially detrimental to their social image, family perception, and career progression.

Keywords BNPL Social Identity THeory Young Professional Self-Concept Peer Influence

A REVIEW AND EXTENSION OF THE PHILOSOPHIES OF MARKETING

Oluwatomisin Okeniyi — Redeemer's University

This paper critically reviews the historical evolution of marketing thought and proposes a theoretical extension to address the complexities of the modern marketplace. While traditional philosophies ranging from the Production Concept to the Societal Marketing Concept adequately described the industrial and post-industrial eras, they lack the theoretical sufficiency to address contemporary disruptions such as artificial intelligence, the climate crisis, and the service-dominant economy. Employing a qualitative desk research design and theory construction approach, this study synthesises high-impact literature from 2015 to 2025 to identify six emerging orientations: Regenerative, Service-Dominant (S-D) Logic, Data-Driven (Anticipatory), Human-Centric (Authenticity), Experiential, and Agile (Adaptive) Marketing. The analysis reveals a paradigmatic shift from value-in-exchange to value-in-use and from a sustainability mindset to a net-positive regenerative focus. Furthermore, the study argues that these philosophies are not mutually exclusive; rather, modern firms employ hybrid approaches that blend operational efficiency with high-touch interaction to address diverse market demands. The proposed extension provides a comprehensive framework for updating academic curricula and guiding managerial practice in a Volatile, Uncertain, Complex, and Ambiguous (VUCA) environment.

Keywords Marketing Philosophies Regenerative Marketing Service-Dominant Logic Agile Marketing Marketing Theory.

Dynamic Capabilities, Business Model Innovation, and Customer Retention in the Nigerian Telecommunications Industry (2015-2025): A Desk Review

Abubakar Shuaibu — University Of Jos

Daniel Samuel Shamaki — University Of Jos

Yahaya Mohammed — University Of Jos

ABSTRACT
This study examines how dynamic capabilities influence customer retention in the Nigerian telecommunications industry, with business model innovation (BMI) as a mediating mechanism. Using a systematic desk-review methodology anchored in Dynamic Capabilities Theory (Teece et al., 1997; Teece, 2007, 2018), Business Model Innovation Theory (Foss & Saebi, 2017), and the Resource-Based View (Barney, 1991), the paper synthesizes peer-reviewed literature, industry reports, and operator-level case evidence spanning 2015 to 2025. The review finds that sensing, seizing, and reconfiguring capabilities collectively enable telecom operators to innovate their business models through fintech integration, infrastructure sharing, digital bundling, and ecosystem partnerships, which in turn strengthen customer loyalty and reduce subscriber churn. Operators with superior dynamic capabilities (MTN, Airtel) navigated regulatory shocks (notably the NIN–SIM linkage policy) and technological disruption more effectively than those without (Globacom, Visafone, Starcomms). The study contributes a theoretically integrated conceptual model linking dynamic capabilities → BMI → customer retention and offers practical recommendations for telecom managers and policymakers in Sub-Saharan Africa. Limitations and future research directions, including the need for large-scale quantitative testing are identified.

Keywords Keywords: dynamic capabilities business model innovation customer retention Nigerian telecommunications emerging markets

Effect of Green Marketing on Sustainability of Fast-Moving Consumer Goods in Jos North

Christiana Caleb — University Of Jos

Pam Davou Dusu — University Of Jos

Samirah Abubakar — University Of Jos

Christiana Pererat Caleb — University Of Jos

Henry Alagbaoso — University Of Jos

The increasing global concern over environmental degradation and climate change has prompted businesses across various sectors to reconsider their operational and marketing strategies. Green marketing has emerged as a strategic framework through which firms align their business practices with environmental sustainability goals, thereby responding to the growing demand for eco-conscious products and services looking at green sourcing, green advertising, green packaging and green pricing. This study examines the effect of green marketing on the sustainability of fast-moving consumer goods (FMCGs) in Jos North Local Government Area of Plateau State, Nigeria.A descriptive survey research design was adopted, with data collected from a sample size of 350 respondents of Fast Moving Consumer Goods (FMCG) manufacturers, retailers, and consumers operating within Jos North using Taro Yamani formula. Structured questionnaires as primary data collection instrument. Data was analyzed using descriptive statistics to determine the nature and significance of the relationship between green marketing variables and sustainability outcomes.Preliminary findings indicated that green marketing practices have a positive and statistically significant effect on the sustainability of FMCGs in Jos North. Specifically, green packaging and green advertising were found to strongly affect environmental sustainability outcomes, while sustainable green sourcing and green pricing strategies contributed significantly to economic and social sustainability. The study concludes that green marketing is not merely a reputational tool but a substantive driver of sustainability in the FMCG sector. It recommends that firms operating in Jos North invest strategically in green marketing capabilities and that policymakers create enabling frameworks to accelerate the adoption of sustainable business practices across the sector.

Keywords Keywords: Green Marketing Sustainability Fast Moving Consumer Goods Jos North Environmental Management Consumer Behaviour

Enhancing Customer Satisfaction through Strategic Value co-creation in the Nigerian Banking Industry. Exploring the Role of service Innovation

James Danladi Mancha — Karl Kumm University Vom, Jos, Plateau State

ABSTRACT
This study will investigate the effect of value co-creation, conceptualized through the DART framework—Dialogue, Access to Information, Risk Assessment, and Transparency—on customer satisfaction in the banking sector, while examining the moderating role of service innovation. As banking systems become increasingly digitalized, there is a growing need for institutions to move beyond traditional service delivery and actively engage customers as co-creators of value.
The study will pursue five objectives: to assess the effects of dialogue, access to information, risk assessment, and transparency on customer satisfaction, and to determine whether service innovation moderates these relationships. Correspondingly, the study will test five hypotheses (H1–H5), predicting positive relationships between each DART dimension and customer satisfaction, and a significant moderating effect of service innovation.
A quantitative research design will be adopted, and data will be collected from 378 banking customers using a structured questionnaire. The data will be analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). It is anticipated that all DART dimensions will significantly influence customer satisfaction, with transparency expected to exert the strongest effect, while service innovation will strengthen these relationships.
The study will contribute to value co-creation literature and provide strategic insights for improving customer satisfaction in digital banking.

Keywords Customer satisfaction service Innovation and strategic Value co-creation

Entrepreneurial Resilience on Entrepreneurial Success of Swine Farmers in North Central Nigeria: The moderating role of Entrepreneurial Bricolage

Obinna Udeh — University Of Jos

Prof Meshach Goyit — University Of Jos

Dr Reuel Johnmark Dakung — University Of Jos

Abstract
Entrepreneurial success among swine farmers in North Central Nigeria remains constrained by persistent shocks, including fluctuating input costs, disease outbreaks, and limited access to formal support systems, raising concerns about the capacity of farmers to sustain and grow their enterprises. This study examines the effect of entrepreneurial resilience on entrepreneurial success, while investigating the moderating role of entrepreneurial bricolage. The study adopts a cross-sectional quantitative research design. Data were collected through structured questionnaires administered to 340 swine farmers across North Central Nigeria, using purposive and snowball sampling techniques. The constructs were measured using validated scales from prior studies, and the data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) to test the hypothesised relationships. Findings revealed that entrepreneurial resilience has a significant positive effect on entrepreneurial success, indicating that farmers who demonstrate adaptability, persistence, and the ability to recover from setbacks are more likely to achieve superior business outcomes. Furthermore, the results showed that entrepreneurial bricolage significantly moderates this relationship, such that the positive effect of resilience on success is stronger among swine farmers who effectively utilise available resources in creative and improvised ways.
The study contributes to the growing body of literature on agricultural entrepreneurship by integrating resilience and bricolage within a single framework, particularly in a developing economy context. It also provides practical implications for policymakers, agricultural extension services, and development agencies, emphasizing the need to build resilience capacities and promote resourcefulness among smallholder farmers to enhance sustainable enterprise performance

Keywords Keywords: Entrepreneurial Bricolage Environmental Resilience Entrepreneurial Success Swine Farmers

Ethical Governance and Multi-Stakeholder Partnerships to Bridge the Digital Divide: Strategies for Inclusive Digital Transformation in Sub-Saharan Africa

Salihi Sunusi Esq. — Federal Polytechnic Kabo

Zainab Nura Sanusi Esq. — Federal Polytechnic Kabo

Ibrahim Salihu Kabo Esq — Federal Polytechnic Kabo

Sub-Saharan Africa is undergoing rapid digital transformation, driven by initiatives such as the African Union's Digital Transformation Strategy for Africa (2020–2030) and the World Bank's Digital Economy for Africa (DE4A) program. These efforts aim to harness technologies like mobile broadband, AI, and fintech to foster inclusive growth and sustainable development. However, entrenched digital divides—characterized by limited infrastructure, affordability barriers, skills gaps, and disparities across gender, urban-rural, and socioeconomic lines—pose significant risks, potentially widening inequalities in a region where over 60% of the population remains offline, according to recent ITU and GSMA reports. This paper explores ethical governance frameworks and multi-stakeholder partnerships as essential strategies to address these challenges. Through a comparative analysis of case studies from Nigeria (e.g., NITDA's digital inclusion policies), Rwanda (e.g., Smart Rwanda 2020 initiatives), and Kenya (e.g., Konza Technopolis collaborations), it examines how transparent, rights-based policies—emphasizing data privacy, equity, and accountability—can integrate with partnerships involving governments, private sector actors (such as MTN and Safaricom), civil society, and international organizations like UNESCO and UNCTAD. The study proposes practical strategies, including hybrid connectivity models (e.g., satellite-community Wi-Fi), gender-responsive digital literacy programs, and participatory policy design to ensure marginalized communities benefit from digital economies. Aligned with SDGs 9 (industry, innovation, infrastructure), 10 (reduced inequalities), and 17 (partnerships), these approaches mitigate ethical risks like algorithmic bias and digital exclusion while promoting adaptive governance in volatile global contexts. Findings highlight that effective multi-stakeholder collaboration can accelerate inclusive transformation, yielding measurable outcomes like increased SME digital adoption and youth employment. Recommendations include scalable policy blueprints for African policymakers to build resilient, equitable digital ecosystems that drive sustainable growth.

Keywords Digital Divide Ethical Governance Multi-Stakeholder Partnerships

Green Entrepreneurship Orientation and Regenerative Entrepreneurship as Drivers of Sustainable Entrepreneurial Growth of Manufacturing Firms in North-Central Nigeria: The Role of Green Practices Adoption

Lorenzo Gotau — University Of Jos

Globally, manufacturing firms are known for value-added impact, acting as core engines of economic growth and national development. While manufacturing companies from developed economies have benefited the most from the huge global market, African countries especially Nigeria are still at the cross road as a result of sustainable production and consumption letdown. This study therefore seeks to investigate the concepts of green entrepreneurship orientation, regenerative entrepreneurship, green practices adoption, and sustainable entrepreneurial growth as the means to enhancing the dynamics of sustainable production and consumption among Nigerian firms. The study surveys 259 manufacturing firms in North-Central Nigeria where the issues associated with sustainable entrepreneurial growth are enormous. Literature has been reviewed to this effect, a conceptual framework developed, and the methodology set for empirical investigation. Though the study is still at the proposal level, it adopted the quantitative research. Specific method of analysis to use is the Smart-PLS Structural Equation Modeling software. The results of the analysis are expected to yield significant outcome on the conceptual framework as articulated in the literature and theoretical reviews. The findings will make strong contribution to knowledge with relevant implications for practice, theory, and policy towards achieving sustainable entrepreneurial growth

Keywords Green Entrepreneurship Orientation Regenerative Entrepreneurship Sustainable Entrepreneurial Growth Green Practices Adoption North-Central Nigeria

Impact Of Customer Relationship Management on Customer Loyalty among Hotel Industries in North Central Nigeria Hotels: Social Listening and Customer Experience Mediation. 3rd International Conference of Management Science. Colloquium

Olubayo John Popoola — University

This study will examine the influence of Customer Relationship Management (CRM) on customer loyalty in the hotel industry in North-Central Nigeria, with particular emphasis on the mediating roles of social listening and customer experience. Despite increasing investment in CRM systems, customer loyalty in the hospitality sector remains volatile, largely due to inconsistent service delivery, limited customer engagement, and inadequate use of digital feedback mechanisms. Existing studies have predominantly focused on direct relationships between CRM and loyalty, with limited attention to the integrated effects of emerging constructs such as social listening and customer experience, especially within the Nigerian context. Anchored on Expectation Confirmation Theory, supported by Relationship Marketing Theory and the Technology Acceptance Model, the study will adopt a quantitative, cross-sectional survey design. Primary data will be collected from hotel customers across selected states in North-Central Nigeria using structured questionnaires. The study will employ Partial Least Squares Structural Equation Modelling (PLS-SEM) to test both direct and mediating relationships among CRM, social listening, customer experience, and customer loyalty. The study is expected to provide empirical evidence on how CRM influences customer loyalty directly and indirectly through social listening and customer experience. It will contribute to theory by developing an integrated mediation model and offer practical insights for hotel managers on leveraging digital engagement and experience management to enhance customer loyalty. Ultimately, the study will address critical empirical and contextual gaps in CRM research within the Nigerian hospitality industry.

Keywords Customer Relationship Management Customer Loyalty Social Listening Customer Experience Hospitality Industry

Impact of digital marketing strategies on the performance of small and Medium Scale Enterprises in Adamawa State, Nigeria

Mohammed Ibrahim Musa — Federal Polytechnic Mubi

Digital marketing strategies have become a critical tool for enhancing sustainability, competitiveness and small and medium scale enterprises performance, specifically, in emerging economies. This study will examined the impact of digital marketing strategies on the performance of small and medium scale enterprises performance in Adamawa state, Nigeria. The paper will focused on key dimensions of digital marketing, comprises of social media marketing, search engine marketing, content marketing and mobile marketing and their influence on SMEs performance indicator such as sales growth and market share. A quantitative research design will be adopted, and data will be collected through the administration of structured questionnaires to owners/managers of selected small and medium scale enterprises across major commercial areas in Adamawa State, and the data collected will be analyse using descriptive and multiple regression analysis.

Keywords digital marketing strategies SMEs performance Social media marketing Content marketing

Innovation Frameworks for Meaningful and Engaging Content: Evidence from Nigeria

Robinson Bananda — University Of Jos

Innovation Frameworks for Meaningful and Engaging Content: Evidence from Nigeria
Robinson A. Bananda
Department of Marketing, University of Jos, Nigeria bananda@unijos.edu.ng +2347032928225

ABSTRACT
In the digital era, content creation has become central to communication strategies, marketing campaigns, education, governance, and social mobilization. As audiences become increasingly discerning, there is a pressing need for content that is not only innovative but also meaningful and engaging. This qualitative study investigates global and regional best practices in innovation frameworks for content development, with specific reference to Nigeria. Drawing from in-depth interviews with Nigerian content creators, digital strategists, and communication experts, the study identifies key components of effective innovation frameworks—ideation, cultural alignment, co-creation, audience analytics, and adaptive feedback mechanisms. The research reveals how these components are localized and integrated within Nigeria’s sociocultural and economic context. Findings highlight challenges such as infrastructural limitations, digital literacy gaps, and policy bottlenecks, while showcasing successful models from global and African contexts. The study concludes with recommendations for a contextualized innovation framework suitable for Nigerian content ecosystems.
Keywords: Innovation, content creation, engagement, Nigeria, frameworks

Keywords Keywords: Innovation content creation engagement Nigeria frameworks

LIVERAGING SOCIAL MEDIA PLATFORMS FOR SMES’ PERFORMANCE IN KANO, NIGERIA

Ahmed Maiyaki — Bayero University Kano, Nigeria

Mustapha Iliyasu — Federal Polytechnic Idah

Small and Medium Enterprises are important spur of economic growth as they comprise more than 90% of total enterprises in Nigeria and generate nearly 46 percent of GDP. However, numerous SMEs in Nigeria are still experiencing certain challenges such as poor market penetration, expensive advertisement, and poor brand awareness. This paper examines the ways social media platforms, i.e., Facebook, Tik Tok, and WhatsApp, can be used to improve non-financial performance of SMEs such as brand awareness and customer interaction among retail SMEs in Kano Metropolis, Nigeria. Based on a quantitative and cross-sectional survey design, the data will be obtained on a sample population of 350 registered retail SMEs chosen by a multi-stage sampling method, using structured, Likert-scale survey questionnaire based on the validated questionnaires. Three hypotheses suggesting the important impacts of each platform on the performance of SMEs will be tested using the Partial Least Squares Structural Equations Modeling (PLS-SEM). It is expected that the research findings will provide evidence-based insights on the importance of strategic use of the social media platforms in enhancing brand awareness and customer interaction; and this will in turn provides recommendations on the need to use the social media platforms among SMEs in Nigeria for policymakers, and digital marketers.

Keywords Social Media Platforms Small and Medium-Sized Enterprises (SMEs) Brand Awareness Customer Engagement Digital Marketing

MODERATING ROLE OF CONSUMER PSYCHOLOGY IN THE APPLICATION OF INTEGRATED MARKETING COMMUNICATION TECHNIQUES ON SUPPLY CHAIN PERFORMANCE OF AGRIFOOD IN JOS NORTH LGA OF PLATEAU STATE

Arinzechukwu Okpara — University Of Jos

Arinzechukwu Jude Okpara — University Of Jos

Maude Isaac Jonathan — University Of Jos

Patrick Onumah — University Of Jos

David Micha — University Of Jos

Audul Chalmawal — University Of Jos

Agri-food firm addresses the vital requirements that are mandatory for the sustainability of wellbeing on this planet. The purpose of this study is to investigate the effect of integrated marketing communication techniques on supply chain performance of Agrifood in Jos North LGA of Plateau State. The study adopted a cross-sectional survey, while the target population was managers of 30 selected agrifood firms in Jos North LGA. Simple regression was used to test the formulated hypothesis, while process by Andrew Haye was adopted to test the moderating variable. The result indicate that IMC had a positive significant effect on supply chain performance, while consumer psychology has a strong moderating effect on supply chain performance. The study recommends management of agribusiness firms in Jos North LGA of Plateau State need to apply consumer psychology since it increases IMC and supply chain performance since it enhances patronage of agriculture produce and concluded that effort should be made to upgraded on the aspect of technology in IMC since the level of significance is moderate and have capability to enhance supply chain performance.

Keywords Integrated marketing communication public relation word of mouth event sponsorship supply chain performance consumer psychology.

Selected Advertising Media and Consumer Purchase of Low-Risk Consumer Goods in Jos Metropolis of Plateau State

Kennedy Nwagwu — University Of Jos

Arinzechukwu Jude Okpara — University Of Jos

Visibility in addition to convenience and price is an essential factor that influences consumer purchase of low risk products. Unfortunately, fragmentation of customers as a result of proliferation of media platforms poses an immense challenge to marketers of such products as they grapple with dwindling consumer attention. This situation therefore calls for a deeper understanding of media consumption habits of consumers; hence, this study examines the effect of four selected advertising media on the purchase of low-risk consumer goods in Jos metropolis of Plateau State. To attain the objectives of the study, survey research design was employed. Copies of a structured questionnaire were used to draw data from 400 conveniently selected respondents. To obtain both descriptive and inferential statistics, generated data were analyzed using regression analyses through the aid of SPSS (version 23). Results show that all the ad media studied positively influenced consumer purchase of low risk products however, internet (0.577) was found to be the most preferred, print (0.431), was second, and third was radio (0.372) while the last was television (0.263). The study therefore recommends that marketers of low risk products should employ more internet and television media for their adverts as both harbour the greatest potential for visibility.

Keywords Low Risk Products Advertising Media

BOARD STRUCTURE AND FINANCIAL PERFORMANCE OF LISTED INDUSTRIAL GOODS COMPANIES IN NIGERIA

Omole Ilesanmi Isaac — Department Of Accountancy, Federal Polytechnic, Ile-oluji, Ondo State

Folorunsho Kudirat Olayiwonuola — Department Of Business Administration, Federal Polytechnic, Ile-oluji, Ondo State

Akomolehin Israel Akinwale — Department Of Financial Studies, National Open University, Nigeria

This paper examined the impact of board structure on financial performance of listed industrial goods firms in Nigeria between the years 2015 and 2024. In particular the research was on the effect of board size, board independence, and CEO duality, on financial performance, defined as Return on Investment (ROI). The study is motivated by the discrepancy in the previous empirical literature and the fact that little has been done on the industrial goods sector in Nigeria. Ex-post facto research design was used and the secondary data were collected in the form of annual report of eight of the selected industrial goods listed companies and the total response of 80 panel was obtained. The panel least squares regression was used to analyze the data by considering the fixed effects in order to take care of firm-specific characteristics. The results showed that the size of the boards exerts a negative and significant influence on financial performance so that increasing the board size can result in decreased efficiency because of coordination and decision-making issues. However, the board independence had a positively correlated but statistically irrelevant relationship with financial performance, which suggests that independent directors can have a beneficial effect on governance, but the effect on performance is less significant. CEO duality, also, had a positive and non-significant impact on financial performance, which suggests that being a CEO and board chairman does not have a significant impact on firm performance. The research finds out that board structure has an impact of being a determinant of firm performance with the board size being most sensitive. It suggests that the companies should have an optimum size of the board to achieve good decision making and financial performance as well as to reinforce the overall practices of corporate governance.

Keywords Board-Structure Board-Size Board-Independence CEO-Duality Return-on-Investment

Strategic Business Model and Sustainable Growth of SMEs in an Emerging Economy

Danjuma Nimfa — Department Of Business Administration, Faculty Of Management Sciences, University Of Jos, Nigeria.

Linus J. Vem — Department Of Business Administration, Faculty Of Management Sciences, University Of Jos, Nigeria

Ariful Islam — Sunway Business School (aacsb), Sunway University, Malaysia

Nusrat Hafiz — Brac Business School, Brac University, Bangladesh

Olatunbosun Sanusi — School Of Business, University Of Lancashire, United Kingdom

H. Gin Chong — College Of Business, Prairie View A&m University, Usa

Sazali Abd Wahab — Putra Business School (aacsb Accredited), Universiti Putra Malaysia (upm)

Understanding the interplay between strategic business model and the sustainable growth of small and medium-sized enterprises (SMEs) is essential for informing policies that enhance their viability and long-term success. This study examines the effect of strategic business model on the sustainable growth of SMEs, while also investigating the mediating role of management support. A quantitative research design was employed using a cross-sectional survey approach. The proposed hypotheses were tested through Partial Least Squares Structural Equation Modeling (PLS-SEM) using SmartPLS software. The findings demonstrate that strategic business models significantly contribute to creating a supportive business environment, enhancing information technology adoption, fostering innovation, and strengthening management support factors that collectively drive the sustainable growth of SMEs. These mechanisms also reinforce socially responsible practices within owner-managed enterprises. This study offers a novel contribution to the literature by integrating multiple dimensions of strategic business model namely the business environment, information technology, and innovation with management support to examine their combined impact on SME sustainable growth. Furthermore, grounded in upper echelons theory, the study extends existing knowledge by empirically validating the mediating role of management support in the relationship between strategic business models and sustainable growth.

Keywords Management support SMEs Strategic business model Sustainable growth emerging economy

The Role of Strategic Learning on Sustainable Competitive Advantage of Paint Manufacturers in North-Central Nigeria: The Mediating Role of Resource Fluidity

Mohammed Ibrahim — University Of Jos

Prof. Theresa Nmadu — University Of Jos

Reuel Dakund (phd) — University Of Jos

Abstract
The increasing volatility of the Nigerian manufacturing environment, driven by global competition, import pressures, and resource constraints, has made it imperative for indigenous firms to develop durable competitive capabilities. This study examines the impact of strategic learning on the sustainable competitive advantage of paint manufacturing firms in North-Central Nigeria, with a focus on the mediating role of resource fluidity. The study is grounded in the Organisational Learning Theory and Dynamic Capabilities Theory. Questionnaire was administered to the managers and owners of paint manufacturing firms. From the hypotheses tested using PLS-SEM, the findings revealed that strategic learning has a significant impact on sustainable competitive advantage. Also, strategic learning was found to significantly influenced resource fluidity. Resource fluidity influenced sustainable competitive advantage, while resource fluidity mediates the relationship between strategic learning and sustainable competitive advantage. The study contributes to strategic management literature with policy implication to both policy and practice within the sub-Saharan Africa.

Keywords Keywords: Paint Manufacturing Resource Fluidity Strategic Learning Sustainable Competitive Advantage

Artificial Intelligence as a Moderator in the Relationship between Work-to-Family Conflict, Family-to-Work Conflict, and Turnover Intention

Jamilu Inuwa — Federal University Dutsin-ma

This study investigates the moderating role of Artificial Intelligence (AI) in the relationship between Work-to-Family Conflict (WFC), Family-to-Work Conflict (FWC), and Turnover Intention (TI) among nurses working in public hospitals within Katsina metropolis. Nurses in Nigeria’s public healthcare system often experience intense work demands that interfere with their family responsibilities, resulting in emotional strain and increased likelihood of leaving their jobs. To explore how modern technology might help address these challenges, the study adopted a cross-sectional research design. Data were collected from 320 nurses selected using simple random sampling, and self-administered structured questionnaires were used to obtain responses. SmartPLS 4 served as the analytical tool for examining both the direct and moderating effects among the study variables. The findings reveal that both WFC and FWC significantly and positively influence turnover intention, indicating that conflicts arising from the interplay between work and family roles strongly contribute to nurses’ intentions to quit. Importantly, the results show that AI usage significantly moderates these relationships. Higher levels of AI integration such as AI-assisted documentation, automated scheduling systems, digital patient management tools, and decision-support applications help reduce the negative impact of WFC and FWC on turnover intention. In other words, the presence of AI tools eases workload pressures and supports more efficient task execution, thereby lowering the likelihood of turnover. The study concludes that healthcare administrators should strengthen the adoption of AI-enabled tools to reduce role strain, enhance work efficiency, and improve retention among nurses. Furthermore, policymakers should prioritize investment in digital infrastructure, staff training, and supportive technological policies to maximize the benefits of AI in Nigeria’s public healthcare sector.

Keywords Artificial Intelligence Family-to-Work Conflict Nurses Turnover Intention Work-to-Family Conflict

Artificial Intelligence as a Moderator in the Relationship between Work-to-Family Conflict, Family-to-Work Conflict, and Turnover Intention.

Jamilu Inuwa — Federal University Dutsin-ma

This study examines the moderating role of Artificial Intelligence (AI) in the relationship between Work-to-Family Conflict (WFC), Family-to-Work Conflict (FWC), and Turnover Intention (TI) among nurses in public hospitals in Katsina metropolis. A cross-sectional research design was employed, collecting data from 320 nurses using simple random sampling and self-administered questionnaires. Data were analyzed using SmartPLS 4. Results indicate that both WFC and FWC significantly increase turnover intention. Importantly, AI usage significantly moderates these relationships, such that higher AI integration reduces the impact of WFC and FWC on turnover intention. The findings suggest that healthcare administrators should prioritize AI-enabled tools to reduce role strain and mitigate turnover intention. Additionally, policymakers must ensure adequate digital infrastructure and training to optimize AI adoption, particularly in resource-constrained public hospitals.

Keywords Artificial Intelligence Work-to-Family Conflict Family-to-Work Conflict Turnover Intention Nurses

Building SME Resilience Through AI Adoption and Digital Capability Development

Ololade Adedoyin Olorunfemi — Nigerian Army University Biu, Borno State

Sani Babayaro — Nigerian Army University Biu

Small and medium enterprises (SMEs) operate in increasingly volatile and technology driven environments characterized by economic uncertainty, rapid technological change, and intensified competition. In such contexts, organizational resilience becomes a strategic necessity. Although digital transformation has received substantial scholarly attention, existing research has largely focused on broad digital initiatives and performance outcomes, with limited theoretical examination of how artificial intelligence (AI) adoption specifically enhances SME resilience. Furthermore, the complementary role of digital capability development in enabling SMEs to effectively leverage AI for resilience building remains underexplored. This theoretical paper aims to develop a conceptual framework that explains how AI adoption influences SME resilience with digital capability development moderating this relationship. Drawing on Dynamic Capabilities Theory and the Resource Based View, the paper integrates insights from AI adoption and digital capability literature to construct a theoretically grounded model. The framework proposes that AI adoption, through the integration of generative AI, predictive analytics, and intelligent automation into organizational processes, enhances SMEs' ability to sense and respond to environmental changes. Moreover, digital capability development, encompassing digital skills, technological infrastructure, and strategic alignment, strengthens the effectiveness of AI adoption in building organizational resilience. The study contributes to theory by clarifying the strategic mechanisms through which emerging AI technologies and digital capabilities foster organizational adaptability and practically offers guidance for SME managers and policymakers seeking to build resilient organizations in the digital era.

Keywords SME resilience AI adoption digital capability development dynamic capabilities.

Creativity and Innovative Performance in the Healthcare Sector: Evidence from Tertiary Health Institutions in North Central Nigeria

Paulina Gaude-jiwul — Karl Kumm University, Vom, Plateau State

Linus Jonathan Vem — University Of Jos

Dr. Danjuma T. Nimfa — University Of Jos

ABSTRACT
Innovation has become a critical driver of performance and sustainability in healthcare systems worldwide, particularly in developing economies where health institutions face structural and operational constraints. This paper explores the relationship between creativity and innovative performance within tertiary healthcare institutions in North Central Nigeria. Drawing on existing literature and theoretical perspectives, the study argues that creativity constitutes a fundamental component of innovative leadership and serves as a catalyst for improved organisational performance in healthcare delivery. The paper adopts a conceptual and theoretical approach to examine how leadership-driven creativity fosters innovation outcomes in healthcare institutions characterised by resource limitations, infrastructure challenges and increasing service demand. Anchored on dynamic capability theory, the study highlights how creative leadership practices enable healthcare organisations to sense opportunities, mobilise resources and transform internal structures to adapt to changing healthcare environments. The paper contributes to the growing discourse on leadership-driven innovation in healthcare by emphasising the importance of creativity as a strategic capability for enhancing innovative performance in tertiary health institutions. The findings suggest that strengthening creativity-driven leadership practices can significantly improve innovation outcomes, service quality and organisational resilience in Nigeria’s healthcare sector.

Keywords Keywords: creativity innovative leadership innovative performance healthcare innovation dynamic capabilities

Dynamic capability and sustainable competitive advantage of hotels in North central Nigeria

Mercy Nendirmwa Gambo — University Of Jos, Faculty Of Management Sciences

Prof Sa Ocholi — University Of Jos

Prof Yohanna G Jugu

Dr Danjuma Nimfa

Topic: Dynamic capability and sustainable competitive advantage of hotels in North central Nigeria.
Authors: Mercy Nendirmwa Gambo, Samuel Abraham Ocholi, Yohanna G Jugu and Danjuma T Nimfa
The study examined the relationship between dynamic capability and sustainable competitive advantage of hotels in North central Nigeria. Drawing on the theoretical foundations of the dynamic capability ' perspective, the research sought to determine whether dynamic capability significantly influences the ability of hotels to achieve a sustained competitive advantage in a rapidly evolving business environment. A mixed method research design was adopted, with data collected from selected hotels across the region using structured questionnaires and thematic interview. The data were analyzed using appropriate statistical techniques including PLS- SMART software. Findings from the analysis conducted revealed that dynamic capability does not significantly determine the sustainable competitive advantage of hotels in North Central region of Nigeria., leading to the acceptance of the null hypothesis. This result suggests that within the context of the study, the ability of hotels to build, and reconfigure internal and external competencies does not translate into measurable competitive gains which could be attributed to contextual factors such as limited technological adoption, inadequate managerial expertise, or resource constraints within the sector. The study contributes to the existing body of knowledge by providing empirical evidence from a developing economy context, where the applicability of dynamic capabilities theory remains contested. The findings further highlight the need for hotel managers and policy makers to reasses the conditions under which dynamic capabilities can effectively drive competitive advantage. Recommendations were made for improving capability development, aligning digital transformation strategies, and strengthening institutional support to enhance competitiveness within the hospitality sector
Keywords: Dynamic capability, Sustainable competitive advantage

Keywords Dynamic capabilities Sustainable competitive advantage

EFFECT OF ARTIFICAL INTELLIGENCE ON TRADITIONAL ACCOUNTING PRATICES OF NIGERIAN FIRM, A STUDY OF ACCESS BANK PLC

Kelechi Margaret Amasiatu — University Of Agriculture And Environmental Sciences, Umuagwo Imo State

Chikaodi Josephine Michael Anumaka — University Of Agriculture And Environmental Sciences, Umuagwo, Imo State, Nigeria

Chinedu Blessing-mike Obialor — University Of Agriculture And Environmental Sciences, Umuagwo, Imo State, Nigeria

Faith Prosper Ginikachi — University Of Agriculture And Environmental Sciences, Umuagwo, Imo State, Nigeria

This study examines the effect of Artificial Intelligence on traditional accounting practices in Nigerian firms, using Access Bank Plc as a case study. The main objective of the study is to examine the effect of AI adoption on the effectiveness of traditional accounting practices. The study is anchored on the Technology Acceptance Model (TAM). A quantitative research design was adopted. The population of the study comprised accounting and finance staff of Access Bank Plc, from which a sample was selected using stratified random sampling technique to ensure adequate representation. Primary data were collected through structured questionnaires and analyzed using descriptive statistics and multiple regression analysis. The findings reveal that Artificial Intelligence adoption has a significant positive effect on traditional accounting practices. AI adoption improves the accuracy of accounting records and enhances efficiency through automation of routine tasks. The study also finds that challenges such as inadequate technical skills and high implementation costs affect the effectiveness of AI adoption. The study recommends continuous training of accounting personnel, increased investment in AI-enabled accounting systems, and the development of supportive organizational policies to enhance effective AI adoption in Nigerian banks.

Keywords Artificial Intelligence Traditional Accounting Practices Access Bank Nigeria Plc

EFFECT OF DIGITAL ECONOMY ON NIGERIAN ECONOMY IN THE 21ST CENTUARY

Buhari Bello — Nuhu Bamalli Polytechnic, Zaria

Dr. Buhari Bello, Phd — Nuhu Bamalli Polytechnic, Zaria

Dr. Abubakar Aminu Abdullahi, Phd — Ahmadu Bello University, Zaria

Dr. Umar Tabari Yero, Phd — Kaduna State University, Kaduna

Sadiq Idris Dabo — Nuhu Bamalli Polytechnic, Zaria

Lawal Jibril Sani — Nuhu Bamalli Polytechnic, Zaria

The Digital economy in the Nigerian economic development was a transformation from the traditional economic activities to more sophisticated electronic model in the process of economic development where ICT technologies become integrated into more verticals and bedrock of the digital economic development. The features of digital economy include: the digital infrastructure, platforms, digital financial services, entrepreneurship and digital skills. This development has benefited the Nigerian economy in terms of development in digital infrastructure, digital finances, accessibility and affordability as well as creation of a competitive environment for the players, this was not without challenges in the process, such as infrastructural inadequacy, human capital development, lack of defined policy instrument by the government, electricity challenges, and lack of affordable data access due to its cost. The paper recommended that more digital infrastructure should be provided, government should define the rules of the game and digital skills should be enhancing as well as development in the socio-economic activities of the citizens.

Keywords Digital Economy Technology Internet 21st Century and Nigerian economy.

EFFECTS OF ACADEMIC RESEARCH OUTCOME ON ENTREPRENEURIAL INNOVATIONS AMONG TERTIARY INSTITUTIONS.

Margaret Otor — University Of Jos

Arinzechukwu Jude Okpara — University Of Jos

Research output serves as tangible evidence of a productive lecturer, and in the context of Nigeria, it holds great potential for addressing the country's numerous social, environmental, and economic challenges. This study examines the relationship between academic research outputs and entrepreneurial innovation within the context of Nigerian universities. Despite the increasing emphasis on research productivity, the translation of academic outputs into entrepreneurial innovation remains limited, particularly in developing economies. This study aims to identify key factors influencing this translation process. A survey research design was adopted, with data collected from 303 academic staff across the Faculties of Management Sciences and Social Sciences at the University of Jos. Data were analysed using multiple regression techniques to evaluate the impact of research-related factors on entrepreneurial innovation. The findings reveal a statistically significant positive relationship between academic research outputs and entrepreneurial innovation. Key determinants include access to research infrastructure, institutional support mechanisms, mentorship opportunities, and administrative efficiency. The results further indicate that inadequate funding, bureaucratic bottlenecks, and weak university-industry collaboration hinder the effective commercialization of research outcomes. The study concludes that strengthening institutional frameworks, improving infrastructure, and fostering collaboration between universities and private sector actors are critical for enhancing innovation outcomes. It recommends the development of structured mentorship programs, transparent reward systems, and policies that promote research commercialization. This research contributes to the literature on academic entrepreneurship by providing empirical evidence from a developing country context and offers practical insights for policymakers and university administrators seeking to promote innovation-driven growth.

Keywords Academic research output entrepreneurial innovations Academic Entrepreneurship

Employees' Cyberloafing and Job Performance among Public University in North Central Nigeria: Role of Psychological Resilience and Employees’ Job Attitude. Colloquium

Sallah Boniface — University

Teresa M. Nmadu — University Of Jos

Danjuma Nimfa — University Of Jos

This study investigates the effects of employees' cyberloafing on job performance within public universities in North Central Nigeria, focusing on the mediating role of psychological resilience and the moderating effect of employees' job attitudes. Cyberloafing, defined as engaging in non-work-related online activities during work hours, has emerged as a significant concern affecting productivity and overall job performance. The research aims to explore how psychological resilience, the ability to adapt to stress and adversity, influences the relationship between cyberloafing and job performance. Additionally, it examines how employees' job attitudes, encompassing their feelings and beliefs about their work, moderate this relationship. The study utilizes a quantitative research design, employing structured questionnaires to collect data from 395 non-academic staff across selected public universities. The study will use SPSS version 26.5 to analyze the findings. The findings are expected to provide insights into the complex dynamics of cyberloafing, resilience, and job attitudes, contributing to a better understanding of employee behaviour in the higher education context. By addressing the gaps in existing literature, this research aims to inform organizational policies and practices that enhance employee well-being and performance, ultimately supporting the effectiveness of public universities in Nigeria.

Keywords Cyberloafing Job performance Psychological Resilience Job Attitude Public University North Central Nigeria.

ENHANCING LIBRARY SERVICES THROUGH DIGITAL TRANSFORMATION: STRATEGIES FOR SUSTAINABLE GOVERNANCE AND INCLUSIVE INFORMATION ACCESS IN A DYNAMIC GLOBAL ECONOMY

Oladotun Ayowumi Osunkentan — Federal College Of Education (special), Oyo

Digital transformation has become a critical driver of inclusive growth and sustainable governance, particularly within the rapidly evolving global knowledge economy. As libraries reposition themselves as strategic stakeholders in national development, there is a growing need to adopt innovative digital practices that enhance service delivery, strengthen governance structures, and promote equitable information access. This paper explores practical strategies through which libraries and information centres can leverage digital technologies to support inclusive growth while aligning with principles of sustainability and accountability. Drawing on recent empirical studies and global policy frameworks, the paper examines key dimensions of digital transformation in the library sector, including the integration of smart technologies, development of digital literacy programmes, deployment of data-driven decision systems, and adoption of resilient governance models. It also highlights barriers faced by libraries such as funding constraints, infrastructure gaps, and skill shortages and proposes scalable strategies for addressing these challenges in developing and emerging economies. The paper argues that libraries, when empowered through sustainable digital governance, can significantly contribute to social inclusion, economic participation, and knowledge democratisation. By presenting a roadmap for implementing inclusive and sustainable digital initiatives, this study positions libraries as catalysts for national and global development within an increasingly digital and interconnected world.

Keywords Digital Transformation Sustainable Governance Information Access Knowledge Management Digital Literacy

GREEN ENTREPRENEURIAL ORIENTATION AND DURABLE GROWTH OF SMALL AND MEDIUM ENTERPRISES IN NORTH CENTRAL NIGERIA: THE MEDIATING ROLE OF SUSTAINABLE BUSINESS PRACTICES AND MODERATING EFFECT OF ENVIRONMENTAL MUNIFICENCE (COLLOQUIUM)

Florence Nkonye Akinrinlola — University Of Jos

Prof. Goyit Meshach G — University Of Jos, Nigeria

Dr. Nanfa Kusa — University Of Jos, Nigeria

Small and medium enterprises (SMEs) in North Central Nigeria face a documented paradox: numerical dominance at the sectoral level coexists with pervasive fragility at the firm level. Despite contributing 46.32 percent to national GDP, accounting for 96.9 percent of businesses, and providing 87.9 percent of employment (SMEDAN & NBS, 2021; PwC, 2024), the majority of Nigerian SMEs fail within five years of operation (SMEDAN, 2018), and those that survive frequently stagnate at subsistence scale rather than achieving durable, cumulative expansion.
This study advances an integrated framework to address this gap. Drawing on Dynamic Capabilities Theory (Teece, Pisano, & Shuen, 1997), Contingency Theory (Lawrence & Lorsch, 1967), and Population Ecology (Hannan & Freeman, 1977), the study examines whether green entrepreneurial orientation (GEO) influences durable SME growth through the mediation of sustainable business practices (SBP), and whether that mediated pathway is contingent on the level of environmental munificence in the operating context. Six research hypotheses are tested, culminating in a moderated mediation hypothesis (H₆) evaluated using Hayes’s (2018) PROCESS macro Model 14 with 5,000 bootstrapped iterations. A cross-sectional quantitative design is employed, with structured questionnaires administered to 450 formally registered SME owners and managers across selected North Central Nigerian states. Partial Least Squares Structural Equation Modelling (PLS-SEM) and PROCESS macro serve as the primary analytical tools.
The study makes three distinct theoretical contributions: it extends Dynamic Capabilities Theory into the green entrepreneurship domain within a developing economy SME context; it operationalises environmental munificence as a theoretically grounded boundary condition; and it advances among the first to propose a fully specified moderated mediation framework integrating GEO, SBP, and environmental munificence within a North Central Nigerian context. Empirically, the study generates sub-nationally differentiated evidence with direct implications for ecosystem-level policy investment and the sequencing of strategic orientation interventions.

Keywords Green entrepreneurial orientation sustainable business practices environmental munificence durable SME growth North Central Nigeria moderated mediation dynamic capabilities PLS-SEM.

Green Manufacturing and Environmental Sustainability: A Conceptual Framework

Williams Baba Elisha — Nuhu Bamalli Polytechnic, Zaria, Kaduna State

Godwin David — Department Of Accounting, Nuhu Bamalli Polytechnic, Zaria

Yunusa Thomas — Department Of Accounting, Nuhu Bamalli Polytechnic, Zaria

David Dunio Andrew — Nuhu Bamalli Polytechnic, Zaria/ Department Of Accounting

Mr. Andrew Zakka — Nuhu Bamalli Polytechnic, Zaria/ Department Of Accounting

Increasing environmental degradation, climate change, and resource depletion have intensified the need for sustainable practices. Manufacturing activities significantly contribute to pollution, waste generation, and carbon emissions. As a result, various strategies are being put in place to compel firms to shift toward green manufacturing practices to reduce environmental impact and promote long-term sustainability. Green manufacturing being one of those strategies, has emerged as a means capable of enhancing environmental sustainability. The main objective of this study is to examine the influence of green manufacturing on environmental sustainability. The study provides a conceptual review of green manufacturing and environmental, the study will offer insights that can guide managerial decisions and policy development. This study is underpinned by Natural Resource-Based view theory, stating that firms gain sustainable competitive advantage by developing capabilities that reduce environmental impact. The study built a conceptual framework to explain how green manufacturing improves environmental sustainability. This study tries to review and synthesize issues such as green manufacturing, environment, sustainability, and supply chain. The study contributes to theory by way of establishing a framework that explains the role of green manufacturing in improving environmental sustainability and finally recommends to practitioners and policymakers to invest on green strategies so as enhance eco-friendly, resilience of the nation’s environment.

Keywords green manufacturing environment sustainability conceptual framework

GREEN TRANSFORMATIONAL LEADERSHIP AND EMPLOYEES’ SUSTAINABLE BEHAVIOUR AMONG SELECTED MANUFACTURING SMEs IN NORTH CENTRAL NIGERIA. THE ROLE OF GREEN INNOVATIVE BEHAVIOUR

Eleojo Ijepe — University Of Jos

Linus Jonathan Vem — Department Of Business Administration, Faculty Of Management Sciences

Danjuma Tali Nimfa — Department Of Business Administration, Faculty Of Management Sciences

Organisations around the world are under pressure from stakeholders to integrate sustainable practices into their core business operations, driven by rising climate change, environmental degradation, and societal demand for innovative sustainable behaviour. With the growing relevance of leadership-driven innovation in building a resilient organisation, green transformational leadership has gained prominence as a key driver of promoting employee green innovative behaviour and facilitating sustainable outcomes across most organisations. Consequently, understanding the behavioural processes by which leaders foster innovative behaviour among employees is pivotal for both theory and practice. Underpinned by Social Exchange Theory and supported by Social Learning Theory, which emphasises that the reward structure of an organisation can positively influence employees’ attitudes and behaviours. Also, leaders are seen as role models to their employees. A quantitative research design was employed, using structured questionnaires administered to employees of selected manufacturing SMEs. Data were analysed using Partial Least Squares Structural Equation Modelling to assess the relationships. This paper contributes to the literature by conceptualising green transformational leadership as an innovative management practice that enables Manufacturing SMEs to mitigate environmental concerns through green innovative behaviour. Practically, providing applicable knowledge for employees in manufacturing SMEs to develop and execute green initiatives that will improve sustainable performance and gain a competitive advantage. Also, their managers can take on innovation-oriented leadership styles to achieve long-term sustainability goals. The study provides policy recommendations to create an enabling environment for the swift adoption of sustainable practices. The findings suggest that leadership practices significantly influence sustainability behaviour.

Keywords Green Transformational Leadership Employees’ Sustainable Behaviour Green Innovative Behaviour Manufacturing SMEs North Central Nigeria

Impact of Internet Penetration on Return on Investment of Water Packaging Companies in Jos, Plateau State

Yahaya Mohammed — University Of Jos

Abubakar Shuaibu — University Of Jos, Department Of Business Administration

Samuel Daniel Shmaki — University Of Jos, Department Of Business Administration

Dr Joy Phillip Mshenmbula — University Of Jos, Department Of Business Administration

IMPACT OF INTERNET PENETRATION ON RETURN ON INVESTMENT (ROI) OF WATER PACKAGING COMPANIES IN JOS, PLATEAU STATE.
YAHAYA MOHAMED ,
ABUBAKAR SHUAIBU,
SAMUEL, DANIEL SHAMAKI, AND
Dr.JOY PHILLIP MSHENMBULA

Faculty of Management, Department of Business Administration, University of Jos
Abstract:
The advent of the internet has revolutionized business operations worldwide, offering unprecedented opportunities for market expansion, profitability, operational efficiency, and customer engagements. This study examines the influence of internet penetration on the return on investment (ROI) among water packaging companies in Jos Plateau State, Nigeria. Using a systematic review approach, eight related published articles from reputable journals of recent publications were synthesized. Data were collected from secondary source. The result of the findings revealed that increased internet penetration significantly enhances profitability, marketing efficiency, operational performance, and customer engagement which can lead to improved ROI. The study recommends that a research to be conducted on internet penetration and return on investment in various contexts. The study further recommends that Water packaging companies should adopt internet access to enhance business efficiency, market expansion and business process simplification
Keywords:
Internet penetration, Return on Investment, Business Performance.

Keywords Internet Penetration Return on Investment Business Performance

innovative management practices in the Digital Era: building resilience organization

Ginikachi Prosper Faith — University Of Agriculture And Environment Sciences, Umuagwo, Imo State

This study examines the accelerating pace of digital transformation has fundamentally reshaped organizational environments, compelling firms to adopt innovative management practices to remain competitive and resilient. This study explores how management innovation in the digital era contributes to the development of resilient organizations capable of withstanding and adapting to technological disruption, market volatility, and systemic uncertainty. Drawing on contemporary theories of digital leadership, dynamic capabilities, and organizational resilience, the research examines the role of data-driven decision-making, agile structures, digital culture, and technology-enabled human resource practices in enhancing organizational adaptability and sustainability.The study adopted the survey method of research design to give the respondents an equal chances of being selected. The study employed the use of regression analysis and the findings showed that the study accepted the alternative hypothesis that there is a relationship between competiveness and customer retention. Based on the findings and conclusion, the study recommends among others that management should acknowledge the strategic importance of embracing digital innovation not merely as a technological shift, but as a transformative managerial paradigm for building resilient organizations in an increasingly complex business landscape.
Keywords: Digital leadership, Dynamic Capabilities, and Organizational Resilience

Keywords Keywords: Digital leadership Dynamic Capabilities and Organizational Resilience

Leveraging Open Innovation and Entrepreneurial Learning towards a Pyramid Theory of Competition in Restaurant Digital Era

Sunday Umoren — University Of Jos

Sunday U. Umoren — University Of Jos

Reuel J. Dakung — University Of Jos

Mandy D. Abuluya — University Of Jos

In the rapidly evolving landscape of restaurant industry, digitalization has emerged as a pivotal force driving innovative transformation through processing technology, self-ordering platforms, online/card payment systems, and AI-service delivery for businesses to thrive in a competitive market. Nevertheless, digitalization has also altered the competitive dynamics among competitors in ways they formulate and carry out strategic action plans. In proposing a Pyramid Theory of Competition (PTC) to address this concern, the current paper explored the interplay between open innovation and entrepreneurial learning to unravel salient insights of these competitive dynamics. The study employed a quantitative survey method on 310 restaurant operators in Plateau State, and performed a multiple regression analysis using the Statistical Package for Social Sciences (SPSS). The results revealed that both open innovation and entrepreneurial learning are significant predictors of the pyramid theory of competition, while entrepreneurial learning also mediates the nexus between open innovation and the pyramid theory of competition. The main implication of the findings connotes that open and entrepreneurial learning enable restaurants to engage in both cooperation and healthy competition, thereby benefiting the businesses, customers and the economy through collective sustained competitive advantages. This further suggests that in PTC, there are indications that the potential benefits of competition can be centrally regulated to prevent shrinking economic outcomes across diverse stakeholders in both private and public sectors.

Keywords Pyramid Theory of Competition Open Innovation Entrepreneurial Learning AI Digitalization Restaurant

Leveraging Open Innovation and Entrepreneurial Learning towards a Pyramid Theory of Competition in Restaurant Digital Era

Mandy Abuluya — University Of Jos

Sunday U. Umoren — University Of Jos

Reuel J. Dakung — University Of Jos

Mandy D. Abuluyam — University Of Jos

In the rapidly evolving landscape of restaurant industry, digitalization has emerged as a pivotal force driving innovative transformation through processing technology, self-ordering platforms, online/card payment systems, and AI-service delivery for businesses to thrive in a competitive market. Nevertheless, digitalization has also altered the competitive dynamics among competitors in ways they formulate and carry out strategic action plans. In proposing a Pyramid Theory of Competition (PTC) to address this concern, the current paper explored the interplay between open innovation and entrepreneurial learning to unravel salient insights of these competitive dynamics. The study employed a quantitative survey method on 310 restaurant operators in Plateau State, and performed a multiple regression analysis using the Statistical Package for Social Sciences (SPSS). The results revealed that both open innovation and entrepreneurial learning are significant predictors of the pyramid theory of competition, while entrepreneurial also mediate the nexus open innovation and pyramid theory of competition. The main implication of the findings connotes that open and entrepreneurial learning enable restaurants to engage in both cooperation and healthy competition, thereby benefiting the businesses, customers and the economy through collective sustained competitive advantages. This further suggests that in PTC, there are indications that the potential benefits of competition can be centrally regulated to prevent shrinking economic outcomes across diverse stakeholders in both private and public sectors.

Keywords Pyramid Theory of Competition Open Innovation Entrepreneurial Learning AI Digitalization Food Service

Strategic Role of Digital Innovation in Enhancing Organizational Resilience: A Conceptual Perspective

Abubakar Saidu Danmallam — Yobe State University, Damaturu

The growing frequency of technological disruptions, economic volatility, and institutional pressure in both advanced and emerging economies has intensified scholarly and managerial interest in organizational resilience as a Strategic priority. This paper examines the strategic role of digital innovation in building and sustaining organizational resilience, arguing that digital investment, when deliberately aligned with organizational capabilities and governance structures, serves as powerful enabler of long term performance under uncertainty. Drawing on the Resources Based View, Dynamic Capabilities Theory, and Organizational Resilience Theory, the paper develops an integrated conceptual framework comprising four interconnected components: digital innovation capabilities, organizational capabilities, governance and leadership, and resilience outcomes. The framework demonstrate that resilience is not a passive response to disruptions but an active capability cultivated through Strategic commitment to digital innovation, continuous learning, and adaptive governance. Empirical insights across contexts support this position. The paper recommends empirical testing of the framework, particularly in Nigeria, alongside longitudinal and sector specific studies to capture dynamic resilience processes and contextual variations. It further highlights the need for managers to asses and strengthen digital, learning, and governance capabilities while institutionalizing mechanisms for organizational learning. For policymakers, prioritizing digital infrastructure, enabling regulatory environments, and fostering regional cooperation are essential to support ecosystem level resilience. The study concludes by outlining directions for future research and practice in advancing digital resilience in emerging economies.

Keywords Digital Innovation organizational resilience dynamic capabilities strategic management emerging economies

SUSTAINABLE FILM PRODUCTION: ENTREPRENEURIAL PROCLIVITY, ORIENTATION, SELF-EFFICACY AND ENTREPRENEURIAL INNOVATION AMONGST GRADUATES OF THE NATIONAL FILM INSTITUTE, JOS

Oluleye King — Department Of Business Administration, University Of Jos

Oluleye Sunday King — Department Of Business Administration, Faculty Of Management Sciences, University Of Jos

The global creative economy is increasingly shaped by sustainability imperatives, digital transformation, and entrepreneurial innovation, positioning the film industry as a critical driver of socio-economic development and cultural diplomacy. Contemporary scholarship highlights that film production contributes significantly to environmental awareness, social inclusion, and economic growth, while simultaneously fostering innovation ecosystems within creative industries. However, despite these contributions, emerging economies, particularly Nigeria, face persistent challenges in aligning film production practices with sustainable entrepreneurial frameworks. This study investigates the interplay between entrepreneurial proclivity, entrepreneurial orientation, self-efficacy, and entrepreneurial innovation in advancing sustainable film production among graduates of the National Film Institute (NFI), Jos. Drawing on the theoretical foundations of the Theory of Planned Behaviour, Human Capital Theory, and Sustainable Entrepreneurship frameworks, the study conceptualizes entrepreneurial self-efficacy as a pivotal driver of entrepreneurial intention and venture creation among graduates. Furthermore, creative self-efficacy and innovation capabilities are examined as mediating mechanisms that enhance entrepreneurial outcomes within film-based enterprises. Anchored in a quantitative research design, the study proposes the use of Structural Equation Modelling (SEM) to examine the causal relationships among the variables. Evidence from prior studies suggests that self-efficacy significantly influences entrepreneurial behaviour, while innovation and creativity serve as critical determinants of enterprise performance and sustainability within the creative sector. The study contributes to international business discourse by extending the understanding of how entrepreneurial competencies can drive sustainability in film production within emerging markets. The findings are expected to inform policymakers, educators, and industry stakeholders on strategies for fostering sustainable film enterprises, enhancing graduate employability, and positioning Nigeria’s film sector competitively within the global creative economy.

Keywords Sustainable Film Production Entrepreneurial Proclivity Entrepreneurial Orientation Self-Efficacy Innovation.

Systems Thinking and Performance of Pension Fund Administrators in Nigeria: An Empirical Examination of Moderating Effect of Employee Involvement Culture

Dahiru Idris — Bayero University, Kano

This study examined the moderating effect of employee involvement culture on the relationship between system thinking (continuous learning, dynamic thinking, understanding mental models, pattern recognition, process orientation and systems logic) and organizational performance of Pension Fund Administrators in Nigeria. The study employed cross sectional survey design where simple random sampling method was adopted to collect data from two hundred and eighty two (282) staff of the PFAs through questionnaire administered to employees of Pension Fund Administrators in Nigeria. The study used Partial Least Squares – Structural Equation Modelling (PLS-SEM) Smart PLS 4.0 software to analyse the data. The findings reveal that continuous learning and dynamic thinking have strong and significant positive effects on organizational performance. In contrast, mental model, process orientation, pattern recognition, and systems logic show no significant direct relationships with organizational performance, indicating limited independent influence. The moderation analysis shows that employee involvement culture significantly strengthens the relationship between systems logic and organizational performance but weakens the relationship between process orientation and organizational performance, while exhibiting no significant moderating effect on continuous learning, mental model, and pattern recognition. Overall, the results suggest that organizational performance is primarily driven by learning and adaptive thinking capabilities, while employee involvement culture plays a selective and context-dependent moderating role. The study recommended, among others, that organizations should prioritize the development of continuous learning systems, and strengthen employee involvement culture to foster a learning culture as a strategic priority for organizations to improve performance.

Keywords Systems thinking employee involvement culture organizational performance

THE INFLUENCE OF VENTURE CAPITAL ON GROWTH OF SMES IN NORTH-CENTRAL, NIGERIA: THE MEDIATING ROLE OF ENTREPRENEURIAL INNOVATION

Jeremiah Musa — University Of Jos

ABSTRACT

In the dynamic landscape of North-Central Nigeria, the growth of Small and Medium Enterprises (SMEs) is pivotal for economic sustainability. This study investigates the influence of venture capital on SME growth, emphasizing the mediating role of entrepreneurial innovation. Despite the recognized importance of SMEs, they face significant barriers, including limited access to financial resources and inadequate support systems. This research posits that venture capital can bridge these gaps by providing not only funding but also strategic guidance and mentorship, thereby enhancing innovative capacities within SMEs. Through quantitative esearch approach, this study will analyze the interplay between private and government venture capital and their respective impacts on fostering entrepreneurial innovation. The findings aim to contribute to the existing body of knowledge by offering empirical insights into the mechanisms through which venture capital can drive SME growth in North-Central Nigeria. Furthermore, this research underscores the necessity for tailored policy interventions to optimize the venture capital landscape, ultimately fostering a more robust entrepreneurial ecosystem.

Keywords Keywords: Venture Capital SMEs Entrepreneurial Innovation Economic Growth North-Central Nigeria Policy Interventions.

ASSESSING THE IMPACT OF PERCEIVED WORKPLACE DIGNITY ON EMPLOYEE RETENTION OF HEALTH WORKERS IN NORTH CENTRAL NIGERIA: ROLES OF ORGANISATIONAL COMMITMENT AND INCLUSIVE LEADERSHIP

Pam Nelson — University Of Jos

Dr. Linus Jonathan Vem — University Of Jos

Dr. Joy D. Zoakah — University Of Jos

ABSTRACT
This study examines the role of organisational commitment and inclusive leadership in the relationship between perceived workplace dignity and retention among health workers in North Central Nigeria. The Nigerian health sector currently faces a structural emergency, with a doctor to population density of only 2.9 per 10,000 and the emigration of over 43,000 health professionals between 2023 and 2024. Grounded in Social Exchange Theory, Social Learning Theory, and Social Cognitive Theory, the study investigates how dignity which is defined as the experience of inherent worth and professional recognition and serves as a predictor of staying intentions. Using a quantitative, cross sectional survey design and a sample of 400 clinical and para clinical staff across Benue, Kogi, Kwara, Nasarawa, Niger, Plateau, and the FCT, the research tests a moderated mediation model. The study posits that organisational commitment (affective, continuance, and normative) mediates the dignity retention pathway, while inclusive leadership acts as a critical boundary condition. Findings aim to provide health administrators with evidence based levers for retention that extend beyond material incentives to include relational and leadership driven workplace improvements.

Keywords Perceived Workplace Dignity Organizational Commitment Inclusive leadership and Retention

EQUITY INCENTIVES AND TAX-MOTIVATED INCOME SHIFTING OF LISTED MULTINATIONAL COMPANIES IN NIGERIA: DOES BOARD INDEPENDENCE MATTER?

Suleiman Mamman — Nasarawa State University Keffi

Mohammed Liman Alhaji — Nasarawa State University, Keffi, Nigeria.

Mamman Suleiman — Nasarawa State University Keffi, Nigeria.

Usman Musa Musa — Nasarawa State University Keffi, Nigeria.

Afolabi Abiodun Ademola — Lincoln University College Malaysia

In recent years, the expansion of multinational operations has heightened concerns about tax-motivated income shifting (TIS), as firms increasingly exploit cross-border tax differences to minimize liabilities. At the same time, equity incentives have become a central feature of corporate governance, designed to align managerial interests with shareholder wealth, but with potential unintended consequences for tax behavior. This study examines the effect of equity incentives, specifically managerial share ownership and executive equity ownership, on tax-motivated income shifting (TIS) of listed multinational companies in Nigeria, with board independence as a moderating variable. The study adopts an ex post facto research design and analyzes secondary data from 21 multinational companies over the period 2015–2024. Data were analyzed using the System Generalized Method of Moments (System GMM). The results reveal that both managerial share ownership (MSO) and executive equity ownership have significant positive effects on tax-motivated income shifting. The study concludes that while equity incentives align managerial interests with shareholder wealth, they may also encourage strategic tax planning. Strong board governance, particularly through independent directors, is critical in constraining opportunistic behaviour and ensuring ethical, long-term decision-making. The study recommends that firms structure equity incentives carefully, strengthen board independence, and enhance transparency in corporate governance and tax planning practices.

Keywords Equity Incentives Managerial Share Ownership Executive Equity Ownership Tax-Motivated Income Shifting Board Independence

General Requirements for Disclosure of Sustainability Related Financial Information (IFRS S1) and the Profitability of Early Adoption Companies Listed in Nigeria

Halimatu Abubakar — Nasarawa State University Keffi

Suleiman A. S. Aruwa — Nasarawa State University Keffi

The IASB has introduced IFRS S1 for companies to adopt in the disclosure of sustainability related financial information in their financial statements with effective date of adoption as 1st January 2027, while early adoption is encouraged. Based on this, the study objective is to examine the influence of governance disclosure, strategy disclosure, risk management disclosure, metrics and target disclosure, reporting entity disclosure, materiality disclosure, connectivity disclosure, estimates and uncertainties disclosure, fair presentation disclosure, comparative, information disclosure, frequency and location disclosure, transition reliefs disclosure on the profitability of listed companies in Nigeria, specifically early adopters from 2023 to 2024. The study carried out descriptive statistics, correlation analysis, regression analysis and post-diagnostic tests with the aid of STATA 17 to analyze data collected for the study variables. The study found that there is significant and positive effect of governance disclosure, strategy disclosure, risk management disclosure, metrics and target disclosure, reporting entity disclosure, materiality disclosure, connectivity disclosure, estimates and uncertainties disclosure, fair presentation disclosure, comparative, information disclosure, frequency and location disclosure, transition reliefs disclosure on the profitability of access bank, fidelity bank, SEPLAT energy and MTN Nigeria. This study recommends that companies in Nigeria should adopt IFRS S1 to improve their returns on equity.

Keywords Returns on Equity Sustainability Related Financial Information Early Adopters of IFRS S1.

MODERATING EFFECT OF FIRM AGE ON THE RELATIONSHIP BETWEEN OWNERSHIP STRUCTURE AND EARNINGS MANAGEMENT OF OIL AND GAS FIRMS IN NIGERIA

Adamu Yahaya — Federal University Dutsinma, Katsina State-nigeria

The study examined the moderating effect of firm age on the relationship between ownership structure and earnings management of oil and gas firms in Nigeria. The study was motivated by a slight decrease in revenue from the oil and gas contribution to national income. Four proxies of ownership structure were employed in the study; that include ownership structure, managerial ownership, institutional ownership and foreign ownership while discretionary accruals proxy earnings management. The study analyzed a total of 10 listed companies over 10 years observation obtained from annual reports of the affected firms between the period of 2014-2023. Panel data regression was employed as model of analyses. Findings from the study indicate a significant and positive relationship between ownership concentration, institutional ownership and earnings management, while foreign ownership has a significant but negative association with earnings management. Managerial ownership is not significant in the model. The study further indicated a significant effect of firm age on the relationship between ownership structure and earnings management among oil and gas firms in Nigeria. The study, therefore, recommends a downward review of both ownership concentration share proportion as well as that of institutional ownership, enhancement of managerial ownership and increase review of foreign ownership which should be guided by a policy directive.

Keywords Discretionary Accruals Ownership concentration Managerial Ownership Institutional Ownership Firm Age

Moderating role of IFRS S1 and S2 adoption on governance structure and green Accounting in Nigeria listed manufacturing companies

Awoena Felix Dashe — Federal University Of Education Pankshin

Dr. Adenike Odewumi — Federal University Of Education Pankshin

Bakshak Yerima Sati — Federal University Of Education Pankshin

Abdulmutalib Mohammed Bello — Federal University Of Education Pankshin

Prof. Godfrey Datong Daboer — Federal University Of Education Pankshin

This study is to determine the moderating role of International financial Reporting Standards sustainability disclosure standards adoption in the relationship between governance structure and green accounting cost of listed manufacturing companies in Nigeria. Correlational research design was adopted and content analysis was used to extract green accounting information disclosure in the annual reports of the sampled firms. 6 listed manufacturing companies were randomly selected based on their commitment to the sustainability standards adoption roadmap. Descriptive statistics and regressions were done to determine the relationship between governance structure and green accounting disclosures; and the moderating role of IFRS sustainability disclosure standards adoption. Correlation analysis was done to determine the extent of the relationship between the variables. It was discovered that the number of female directors on the board of directors have significant effects on green accounting information disclosure of listed manufacturing companies in Nigeria for the study period. IFRS Sustainability disclosure standards adoption have positive and significant moderating effect on governance structure’s ability to disclose green accounting information in Nigeria The study therefore recommends that manufacturing companies should key into the IFRS Sustainability disclosure adoption readiness working group set up by the Financial Reporting Council (FRC) of Nigeria to take advantage of the transitional reliefs allowed in the transition roadmap.

Keywords Keywords: Governance structure Green Disclosure Female Directors Sustainability Standards Moderation

Effect of Psychological Factors and Activity-based Learning on Self-employment Intention Among University undergraduates Students in North-east Nigeria

Abdullahi Jaafaru — College Of Administration Management And Technology, Camtech, Potiskum Yobe State

Teresa M. Nmadu — Department Of Business Administration University Of Jos, Plateau State

Danjuma T. Nimfa — Department Of Business Administration University Of Jos, Plateau State

Today, university education in Nigeria is no longer a guarantee for university graduates automatic employment sequel to the tight labour market condition. However, the graduates are still reluctant to choose self-employment as a feasible occupation, even with the high job scarcity. However, the level of self-employment intention among university graduates in Nigeria is palpably low. This can be justified considering the high rate of unemployment among these graduates. Shome MK. (2023). Thus, there is need for an empirical study to determine factors that have an effect on the student’s self-employment intention in Nigeria. The study employs a mixed-methods approach, integrating both qualitative and quantitative techniques. The population for the study was 6,476 final year undergraduate students of the six selected universities in North-eastern, Nigeria. Data were collected from a sample of 420 students through a questionnaire. The data collected were analyzed using SPSS, Descriptive statistics, and PLS-SEM, using AMOS graphics was employed to analyse the data collected Interestingly, the findings contradict the research, claims indicating that majority of the respondents showed a high level of self-employment intention. based on the findings of the study that indicate students have high level of self-employment intention, it recommends that government and policymakers should develop a policy framework that would make graduates actualise their intention of starting a business through the provision of support and assistance, also university’s curriculum should focus on independence and innovation. Furthermore, future research should be conducted to examine the factors inhibiting entrepreneurship among these graduates.

Keywords Risk-taking propensity Locus of control Need for achievement Activity-based learning Self-employment intention

MICRO PENSION SCHEME IN NIGERIA, ASSESSING SOCIAL INFLUENCE AND REGULATORY FRAMEWORK AS DRIVERS FOR ITS ADOPTION

Abdulrahim Yusuf Otori — Ahmadu Bello University Zaria

Ibrahim Nurudeen Abdullahi — Department Of Actuarial Science And Insurance, Abu Zaria

Abdulhakeem Yahaya — Department Of Actuarial Science And Insurance, Abu Zaria

The Micro Pension Scheme (MPS) was introduced to extend retirement savings coverage to Nigeria’s large informal sector, yet enrolment remains significantly low, particularly in semi urban areas such as Zaria Metropolis. Drawing from insights in the attached proposal, this study examines how social influence and the regulatory framework drive the adoption of micro pensions among informal sector workers in Zaria. Social influence, conceptualized as normative pressure from peers, family networks, and trade associations, is expected to play a crucial role in shaping attitudes and willingness to enrol in MPS due to the communal and association based nature of informal economic activities in the region. Likewise, the regulatory framework—defined by the clarity of PenCom guidelines, enforcement mechanisms, transparency, and consumer protection provisions—is anticipated to influence trust, perceived system integrity, and confidence in long term savings. Using a quantitative cross sectional design, the study proposes a structural model in which social influence and regulatory provisions predict intention to adopt the micro pension scheme. The study aims to provide empirical evidence relevant for pension regulators and policymakers in strengthening regulatory communication and leveraging community based networks to boost micro pension participation in Zaria Metropolis

Keywords social influence regulatory framework micro pension adoption

ROLE OF SUCCESSION PLANNING AND EMPLOYEE ORGANIZATIONAL COMMITMENT ON SUSTAINABLE LEADERSHIP OF MICRO, SMALL AND MEDIUM ENTERPRISES IN NORTH CENTRAL NIGERIA

Imawa Elizabeth Ekoja — University Of Jos

Despite the significant contribution of MSMEs to Nigeria’s economic development, the sector is characterized by high mortality rates and poor generational continuity, largely due to the absence of structured leadership transition mechanisms. Existing literature has established a link between succession planning and organizational sustainability. However, the underlying mechanisms through which succession planning translates into sustainable leadership outcomes is underexplored. While succession planning is theoretically linked to long-term sustainability, it is unclear how employee organizational commitment acts as a psychological mechanism that explain the transition from succession planning to sustainable leadership. Furthermore, prior studies present conflicting findings on whether succession planning enhances or diminishes employee commitment, especially in environments where processes are perceived as biased. This highlights a critical research gap concerning the conditions under which succession planning yields positive organizational outcomes. In the socio-culturally diverse North Central Region, succession processes are frequently marred by perceptions of nepotism and favoritism, which alienate the non-selected workforce and erode the psychological contract between the employee and the firm. To address these gaps, the study investigates the mediating role of employee organizational commitment, and the moderating influence of enterprise knowledge sharing. The study is anchored on the Resource-Based View, with both conceptual and empirical reviews conducted to provide theoretical and empirical grounding. Adopting a positivist paradigm, the study employs a correlational research design with a cross-sectional time horizon. Data will be collected from 384 Micro, Small and Medium Enterprises in the North Central. Data analysis will be conducted using SPSS and PLS-SEM to test the hypothesized relationships.

Keywords Succession Planning Employee Organizational Commitment Sustainable Leadership Enterprise Knowledge Sharing.

The Impact of Entrepreneurial Learning on Green Practices of Microenterprises in North-Eastern Nigeria: The Moderating Role of Munificence

Chinedu Ogbonna — University Of Jos

Reuel Johnmark Dakung (phd) — University Of Jos

Ronke Folagbade (phd) — University Of Jos

Environmental degradation and unsustainable business practices among microenterprises remain a persistent challenge in North-East Nigeria, where fragile economic and security conditions constrain the adoption of environmentally responsible practices. This study examines the impact of entrepreneurial learning (EL) on green practices (GP), with particular emphasis on the moderating role of environmental munificence. Drawing on organisational learning theory and the resource-based view (RBV), and incorporating the environmental dynamism framework, the study posits that the availability of external resources conditions how effectively entrepreneurial learning translates into green behaviour. A cross-sectional survey design was employed, and data were collected from 384 owner-managers of microenterprises across Adamawa, Bauchi, Borno, Gombe, Taraba, and Yobe States using structured questionnaires administered through purposive and snowball sampling techniques. The data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM). The findings revealed that entrepreneurial learning has a significant positive effect on green practices among microenterprises. Furthermore, environmental munificence significantly moderates this relationship, such that the positive influence of entrepreneurial learning on green practices is stronger in more resource-abundant environments. This suggests that while learning capabilities are critical, their effectiveness is contingent upon the level of environmental support and resource availability. The study contributes to the emerging literature on green entrepreneurship, particularly within conflict-affected and resource-constrained contexts, by providing empirical evidence from North-East Nigeria. It also offers practical implications for policymakers, development agencies, and enterprise support institutions, highlighting the need to strengthen both learning capabilities and enabling environments to foster sustainable business practices in sub-Saharan Africa.

Keywords (Keywords: Environmental Munificence Entrepreneurial Learning Green Practices Microenterprises).

COPORATE SOCIAL RESPONSIBILITY AND THE SUSTAINABLE PERFORMANCE OF MEDIUM ENTERPRISES IN NORTH CENTRAL REGION OF NIGERIA: THE ROLE OF COORDINATION FLEXIBILITY. International Conference of Management Sciences Research 2026. Colloquium.

Victor Gabriel — University Of Jos

Prof. Meshach G. Goyit — University Of Jos

Dr. Nanfa D. Kusa — University Of Jos

Abstract
Medium enterprises play a critical role in employment generation, wealth creation, industrial expansion, and sustainable economic development in Nigeria. However, many medium enterprises in North Central Nigeria face persistent challenges such as weak environmental practices, low social responsibility engagement, limited innovation, and unstable long-term performance. Although prior studies have examined the relationship between corporate social responsibility (CSR) and organizational performance, limited attention has been given to the internal mechanisms through which CSR improves sustainable outcomes. This study investigates the effect of corporate social responsibility on the sustainable performance of medium enterprises in North Central Nigeria, with coordination flexibility examined as a mediating variable. The specific objectives are to determine the effect of CSR on sustainable performance, assess the influence of CSR on coordination flexibility, evaluate the effect of coordination flexibilit

Keywords COPORATE SOCIAL RESPONSIBILITY SUSTAINABLE PERFORMANCE MEDIUM ENTERPRISES COORDINATION FLEXIBILITY

EFFECT OF ENTREPRENEURIAL ORIENTATION ON SMES PERFORMANCE IN SOUTH-WEST, NIGERIA.

Monica Nnenna Agu — Department Of Entrepreneurship Studies, Nasarawa State University, Keffi

Abdullahi Adamu — Department Of Entrepreneurship Studies, Nasarawa State University Keffi

Onifade, Oladunni Taiwo

EFFECT OF ENTREPRENEURIAL ORIENTATION ON SMES PERFORMANCE IN SOUTH-WEST, NIGERIA.
By
AGU Monica Nnenna (Ph.D)
drmonicaagu@gmail.com

ONIFADE, Oladunni Taiwo
steppy_yankee90@yahoo.com

ABDULLAHI Adamu
grandpiabdul@gmail.com

Department of entrepreneurship studies
Faculty of Administration,
Nasarawa state university, keffi

This study examined the effect of entrepreneurial orientation on SMEs performance in South-West, Nigeria. The study adopted the survey research design of which questionnaires were administered to a sample of (399) SMEs owner/manager in South-West. The responses were analyzed using the smart PLS-SEM. It was found that pro-activeness and autonomy has a positive and significant effect on SMEs performance in North Central, Nigeria. It was recommended that SME owners and managers should adopt a forward-thinking and opportunity-driven mindset in their strategic and operational decision-making processes. This will enable them to anticipate market trends, respond swiftly to changes in customer preferences, and stay ahead of competitors. Lastly, SME operators should reduce excessive centralization by delegating authority and empowering staff to explore creative solutions and act on emerging opportunities.

Keywords Entrepreneurial orientation pro-activeness autonomy and SMEs Performance.

GREEN TRANSITION OR ADMINISTRATIVE ILLUSION? CLIMATE BUDGETING AND PROCUREMENT IN NIGERIAN STATES

Augustine Okeke — University Of Cumbria - Lancaster Campus

This study examines how state-level budgeting and public procurement shape climate implementation in Nigeria’s federal system. It argues that climate governance is not secured by statutory ambition alone, but by whether climate priorities are incorporated into the fiscal and contractual routines through which subnational governments allocate resources, procure goods and services, and govern delivery. Drawing on the climate governance, green budgeting, and sustainable procurement literatures, the article identifies a persistent gap in existing scholarship: the weak treatment of budgeting and procurement as linked institutional channels of subnational climate action. To address this gap, the study adopts a sequential explanatory mixed-methods design that combines documentary analysis of state budgets, procurement, and policy records across the 36 states and the Federal Capital Territory with comparative case analysis and elite interviews. The article develops three analytical constructs: Climate Budgeting Alignment, Green Public Procurement Alignment, and State Climate Implementation Alignment. The findings show substantial inter-state variation, with procurement reform generally advancing further than climate budgeting, though both remain uneven. Higher implementation capacity is associated with stronger coordination, administrative capability, and the joint embedding of climate priorities in budget and procurement systems. The study contributes to climate governance theory, public procurement scholarship, and Nigerian policy by showing that subnational climate transition depends on institutional alignment within the state’s allocative and contractual core.

Keywords climate governance climate budgeting green public procurement subnational governance state capacity Nigeria

IMPACT OF FISCAL POLICIES ON SUSTAINABLE DEVELOPMENT IN NIGERIA

David Justine — Nasarawa State University Keffi

Umar Ibrahim Ohinoyi. Ph.d. — Department Of Accounting, Nasarawa State University, Keffi

Abstract
The critical policy needs to reconcile the often-competing demands of fiscal discipline and sustainable development necessitates empirically investigating the relationship between fiscal policies and sustainable development in order to resolve contradictory evidence in existing literature. Hence, this study investigates the impact of fiscal policies on sustainable development in Nigeria for the periods of 1990 to 2024. The specific objectives are to determine the impact of public debt, government spending and tax revenue on sustainable development in Nigeria. The study employed an ex-post facto research design; it utilized secondary time-series data sourced from the Central Bank of Nigeria statistical Bulletin and the World Development Indicators. The data analysis followed a time-series econometric approach. After confirming stationarity at first difference via Augmented Dickey-Fuller tests, the Johansen cointegration test identified two significant long-run relationships. A Vector Error Correction Model was then estimated to analyze the dynamics. The findings reveal that in the long run, government spending positively influences sustainable development, while public debt and tax revenue have significant negative effects. The study also shows that public debt, government spending and tax revenue have no significant impact on sustainable development in the short run. The study concludes that fiscal policies impact on sustainable development is component-specific and long-term in nature. The study recommends prioritizing productive government expenditure, implementing growth-oriented fiscal consolidation to manage debt and reform tax structures to ensure cohesive and sustainable development.

Keywords Keywords: Fiscal Policies Government Spending Public Debt Sustainable Development Tax Revenue

Sustainable Finance Strategies for Inclusive Growth in a Dynamic Global Economy

Dr Akunoma Onome Omena — Federal Polytechnic Orogun, Delta State, Nigeria.

Akunoma Onome Omena Phd — Federal Polytechnic Orogun, Delta State

The paper examines the nexus between sustainable finance strategies and inclusive growth in a dynamic global economy, based on seven Sub-Saharan African countries over the period 2015-2024. Based on the panel regression and dynamic Arellano-Bond GMM methods, the study analyzes the overall effects of Inclusive growth (IG), Institutional Quality (INSQ), Gross Domestic Product growth (GDP), and sustainable finance strategies (SFS) on the outcomes of dynamic global economy. Descriptive findings indicate that SFS have been moderately advanced with large variations across nations due to inequality between global economy and institutional abilities. The correlation analysis indicates that INSQ and dynamic global economy have a strong and positive relationship with SFS. The validity of the regression model- the absence of a multicollinearity, homoscedastic residuals, and the absence of serial correlation has been checked by the diagnostic tests and the Hausman test has indicated that the regression model is better estimated using the random Effects model. The evidence of IG shows that the influence is strong and positive on SFS, which means that IG contributes to financial systems transparency and governance. This effect is enhanced by the institutional Quality and the GDP growth has a positive though lesser effect. The GMM estimation confirms that the improvements of accountability persist over time. The study is of the opinion that Inclusive growth, when integrated into the framework of strong institutions and reinforced by global infrastructures, will contribute to improving financial responsibility and sustainable finance in Sub-Saharan Africa in a significant manner.

Keywords Sustainable Finance Inclusive growth Institutional quality Sub-Saharan Africa GMM

Sustainable finance, digital financial inclusion, and inclusive growth: Evidence from Shendam LGA, Plateau State, Nigeria

Felix Paul Yiljap, Ph.d. — Federal College Of Veterinary And Medical Laboratory Technology, Vom

Rufina Betzoom Tuamyil, Ph.d. — Business Education Department Federal University Of Education, Pankshin

Ammah Joseph Itse — Administration Department Federal College Of Medical Laboratory Science And Technology, Jos

Sustainable finance plays a pivotal role in linking circular economy (CE) aimed with financial inclusion, especially in emerging nations. The main objective of this paper was to examine sustainable finance, digital financial inclusion, and inclusive growth: Evidence from Shendam LGA, Plateau State, Nigeria. This paper employed explanatory research design, quantitative research method and a positivist research philosophical thought. The population of the paper consists of 5,500 active digital financial service users in Shendam, Plateau State, Nigeria. The sample size of 410 respondents was determined using the Yamane (1967) formula at a 5% level of significance and 95% confidence interval. This paper make used of homogeneous purposive sampling technique and structured questionnaires and VB-SEM facilitated by SmartPLS 4.1.1.7. 410 structured research instruments were administered but 396 were returned representing 97%. The findings revealed that sustainable finance had a positive and significant effect on inclusive growth. Digital financial inclusion had a positive and significant effect on inclusive growth. Sustainable finance and digital financial inclusion and showed a positive and significant moderating effect on inclusive growth. This empirical paper added to existing literature by using Technology Acceptance Model to explain theoretical linkage between sustainable financial practices, digital access to financial services, and inclusive economic growth. This paper offered policy direction on strengthening digital financial literacy and expanding rural fintech penetration through sustainable financing instruments. This paper showed how adopting sustainable finance models and digital platforms can improve financial access and reduce exclusion.

Keywords Sustainable Finance Inclusion Inclusive Growth

EFFECT OF SOCIAL INFLUENCE AND PEER EFFECTS ON INSURANCE UPTAKE IN RURAL COMMUNITIES IN ZARIA

Abdulrahim Yusuf Otori — Ahmadu Bello University Zaria

Ibrahim Nurudeen Abdullahi — Ahmadu Bello University Zaria

Insurance uptake in rural communities remains persistently low despite the growing need for risk mitigation mechanisms among vulnerable populations. Social structures in rural environments characterized by strong communal ties, shared norms, and interpersonal influence—play an important role in shaping financial behaviors. This study examines the impact of social influence and peer effects on insurance uptake in rural communities. Guided by the Theory of Planned Behavior and Social Learning Theory, the study investigates how community expectations, peer recommendations, and observed experiences influence individuals’ willingness to adopt insurance. A quantitative cross sectional survey design was employed, and data were collected from rural households selected through a multistage sampling procedure. Structured questionnaires were administered to measure social influence, peer effects, and actual insurance uptake. Data were analyzed using descriptive statistics and regression techniques. The findings reveal that both social influence and peer effects significantly predict insurance uptake among rural dwellers, indicating that community norms and peer experiences substantially shape risk management decisions. The study concludes that leveraging community networks, trusted influencers, and peer driven sensitization programs can enhance insurance penetration in rural areas. It recommends that insurers and policymakers adopt community based distribution models, trust building strategies, and evidence based outreach to strengthen adoption and improve financial resilience in rural populations.

Keywords social influence peer experience insurance adoption communities

LEVERAGING DIGITAL TOOLS IN ENHANCING GUESTS’ EXPERIENCES AND PERSONALISATION IN TOURISM AND HOSPITALITY ORGANISATIONS IN SOUTHWEST, NIGERIA

Toluwalase Ikusemiju — Federal Polytechnic, Ede, Osun State

Bamise Esther O. — University Of Ilesa, Osun State

Akintayo Ademola A. — Federal Polytechnic, Ede, Osun State

Digital tools are wide-range of software applications that are designed to broadens the abilities of human across the several areas of business operations. Hence, digital tools are software instruments that ease the execution of specific tasks to spread the reach of human and operational efficiency. The study focused on the different categories of digital tools used by guests in tourism and hospitality establishments, how digital tools enhance guests’ experiences in tourism and hospitality establishments, the overall benefits of digital tools in the tourism and hospitality establishments and approaches on how tourism and hospitality establishments can leverage digital tools. The researchers adopted a purposive sampling technique for which a total number of two hundred and seventy-three (273) questionnaires were administered to guests at different tourism and hospitality establishments in the Osogbo community, of which only two hundred and twenty - seven (227) questionnaires were recovered, representing eighty-three percent (83%) returned rate. The data obtained were presented and analysed using descriptive statistics following the path of frequency counts. Additionally, simple linear regression analysis was used in the test of hypothesis. Findings revealed that the since P-value (0.000) < 0.005, hence, leveraging digital tools significantly enhance guests’ experiences and personalisation in the tourism and hospitality organisations. The study concluded that in the capability of tourism and hospitality organisations to leverage digital tools would help to maintain a good level of profitability, improve operational efficiency and ultimately enhance guests’ experiences and personalisation. The researchers recommended that management of tourism and hospitality organisations in Osogbo should duly leverage full integration of digital tools in its operations.

Keywords Digital tools Guests’ experiences and personalisation Leveraging Tourism and hospitality.

CONNECTED INTELLIGENCE,TECHNOLOGICAL INNOVATION FOR INDUSTRIAL APPLICATION ( EVIDENCE FROM NIGERIA'S ECONOMIC TRANSITION)

Ahmed Bala — Department Of Economics And Development Studies, Federal University Dutsinma Katsina State, Nigeria

Ahmed Bala — Department Of Economics And Development Studies, Federal University Dutsinma

Abstract
This study examines the impact of connected intelligence (digital connectivity) in enhancing industrial productivity within the context of a developing economy, using Nigeria as a case study. Anchored in the development economics and digital economy literature, the study investigates how digital connectivity proxied by mobile internet subscriptions influences industrial productivity, measured by the gross domestic product (GDP) growth rate. To account for institutional and structural factors, industrial reforms are incorporated as a control variable using a regulatory quality indicator, while technological innovation, proxied by information and communication technology (ICT) service exports, is introduced as a moderating variable to assess its interaction with digital connectivity. The analysis utilizes quarterly time-series data covering the period from 1996Q1 to 2024Q4 and applies the Autoregressive Distributed Lag (ARDL) estimation technique to capture both short-run dynamics and long-run relationships among the variables. The findings indicate that digital connectivity exerts a positive and statistically significant effect on industrial productivity in both the short and long run. Regulatory quality also demonstrates a positive influence, underscoring the importance of industrial reforms in improving productive performance. Furthermore, the interaction between mobile internet subscriptions and ICT service exports reveals that technological innovation significantly strengthens the impact of digital connectivity on industrial productivity. Based on these findings, the study recommends that policymakers prioritize investments in digital infrastructure, expand affordable mobile internet access, and promote ICT-driven innovation to enhance industrial performance. In addition, strengthening regulatory frameworks and supporting export-oriented ICT services are essential for maximizing the developmental benefits of digital connectivity and fostering sustainable industrial growth in Nigeria.

Keywords Keywords: Connected Intelligence Industrial Productivity Technological Innovation Regulatory Quality Nigeria

Digital Financial Inclusion and Small and Medium Enterprise Growth in Nigeria: An Econometric Analysis

Saminu Umar — Department Of Mathematics And Statistics, Umaru Ali Shinkafi Polytechnic Sokoto.

Ibrahim Ibn Ibrahim — Uasp

Digital financial inclusion has become an important channel for improving access to financial services among small and medium enterprises, especially in developing economies. In Sokoto State, Nigeria, SMEs contribute significantly to employment generation and income creation, yet many continue to face constraints linked to limited access to formal financial systems. This study examines the effect of digital financial inclusion on SME growth in Sokoto State using an econometric framework. Cross sectional data were obtained from 397 SMEs through structured questionnaires administered across selected sectors. Digital financial inclusion is measured using indicators such as mobile banking usage, digital payments, mobile money services and access to fintech credit, while SME growth is proxied by revenue performance, business expansion and employment size. An Ordinary Least Squares regression model is applied to estimate the relationship between digital financial inclusion and SME growth, controlling for firm specific characteristics. The results show that digital financial inclusion has a positive and statistically significant effect on SME growth. Internet access and firm age also exert positive effects, while firm size is negatively associated with growth. The model explains about 79.6 percent of the variation in SME growth. The findings indicate that digital financial services play a key role in improving SME performance through enhanced financial access and operational efficiency. The study provides evidence relevant for policy formulation on financial inclusion and SME development, with implications for SDG 8 and SDG 9.

Keywords Digital financial inclusion small and medium enterprises SME growth econometric analysis.

Effect of Blockchain Technology on Financial Inclusion Drive in Nigeria.

Zainab Abdul Husseini — Nasarawa State University

Financial inclusion remains a critical policy priority in Nigeria, where large segments of the population still lack access to affordable and reliable formal financial services. This study investigates the effect of block-chain technology on Nigeria’s financial inclusion drive, using cryptocurrency adoption, stablecoin usage for remittances, uptake, and block-chain-based payment and remittance platforms as proxies for blockchain penetration. Drawing on secondary data from regulatory reports, industry publications and survey-based financial inclusion indicators, the study employs econometric analysis to assess how these blockchain-enabled channels influence account ownership, usage of digital financial services, and access to credit among underserved groups. The findings indicate that increased use of blockchain-backed services is associated with improved access to low-cost cross-border transfers, enhanced transaction transparency and greater outreach to previously excluded micro and small enterprises, although benefits are uneven across income, gender and location segments. Nonetheless, regulatory uncertainty, volatility in crypto-assets, low digital and financial literacy, and gaps in digital infrastructure constrain the full inclusion potential of blockchain innovations in Nigeria. The study recommends a coherent regulatory framework that differentiates between speculative crypto trading and inclusion-focused blockchain use cases, alongside investments in digital identity, consumer protection and literacy, to harness blockchain technology as a sustainable driver of inclusive finance in Nigeria.

Keywords Blockchain technology Cryptocurrency adoption Stablecoins Decentralized finance (DeFi) Digital payments.

Moderating effect of Customer Literacy on the Impact of Web/POS Fraud on the Profitability of Commercial Banks in Nigeria

Olufemi Ezekiel Rowland — Business Administration Department, Ahmadu Bello University, Zaria

Ibrahim Mubarak Isah — Ahmadu Bello University, Zaria

Web and point-of-sale (POS) fraud pose escalating threats to Nigerian commercial banks' profitability amid rapid digitalization and cashless policy implementation. This study investigates the association between web/POS fraud and bank profitability (return on assets and return on equity), examining whether customer literacy moderates this relationship. Using secondary panel data (2015--2025) from the Central Bank of Nigeria (CBN), Nigeria Deposit Insurance Corporation (NDIC), Economic and Financial Crimes Commission (EFCC), Nigeria Inter-Bank Settlement System (NIBSS), and audited financial reports of Nigeria's five largest banks (GTB, Zenith, Access, UBA, First Bank), the study applies fixed-effects regression and system generalized method of moments (GMM) estimation. Grounded in Routine Activity Theory, results indicate a significant negative association between web/POS fraud and profitability (β = -0.33 to -0.41, p < 0.01). Customer literacy, measured through financial inclusion indices from CBN/EFCC data, moderates this relationship: the negative association weakens by approximately 18--22% in contexts with higher average customer literacy. The findings suggest that web and POS fraud collectively account for a substantial proportion of electronic fraud losses, affecting profitability through direct financial losses, customer reimbursements, regulatory penalties, and reputational damage that compresses net interest margins. The study extends prior Nigerian fraud profitability research by testing customer literacy as a moderator using panel estimators. Recommendations include CBN-mandated enhanced security protocols for web platforms and POS terminals, targeted literacy campaigns through NDIC stakeholder forums, and strengthened inter-agency data sharing with EFCC to bolster sector resilience.

Keywords Commercial bank Banks' Profitability Customer Literacy Web Fraud Electronic Banking

Nexus Between Financial Inclusion and Sustainable Entrepreneurship in the Emerging Economies: The Mediating Role of Financial Resilience

Victor Moses — University Of Jos

Moses Victor — University Of Jos

Gajere Clarkson Monica — University Of Jos

Danjuma Tali Nimfa — University Of Jos

Drawing on resource-based view theory and financial intermediation theory, this study examines how financial inclusion influences sustainable entrepreneurship through the mediating role of financial resilience in an emerging economy characterised by high entrepreneurial failure, with evidence from Nigeria. A quantitative cross-sectional survey design was employed using structured questionnaires and non-probability convenience sampling, yielding 296 usable responses from entrepreneurial firms. Data were analysed using partial least squares structural equation modelling (pls-sem) via smartpls. The findings revealed that financial inclusion has a significant positive effect on sustainable entrepreneurship and also positively influences financial resilience. Financial resilience significantly mediates the relationship between financial inclusion and sustainable entrepreneurship. The findings established that financial resilience is a mechanism through which financial inclusion influences sustainable entrepreneurship within the emerging economies. It also provided practical insights for policymakers and financial institutions to design targeted financial inclusion initiatives, including digital financial services, credit access and financial literacy programs, to enhance sustainable entrepreneurship. However, the cross-sectional design limits causal inference and the ability to capture the dynamic evolution of financial resilience over time. Future research should adopt longitudinal approaches to better understand these dynamics.

Keywords Financial inclusion Sustainable entrepreneurship Financial resilience PLS-SEM

Role of digital transformation and digital financial literacy in advancing financial resilience among fintech firm owners in Nasarawa State, Nigeria

Felix Paul Yiljap, Ph.d. — Federal College Of Veterinary And Medical Laboratory Technology, Vom

Ammah Joseph Itse — Administration Department Federal College Of Medical Laboratory Science And Technology, Jos

Entang Stephen Banwar — Entrepreneurship Development Center Federal College Of Animal Health And Production Technology Vom, Plateau State, Nigeria

Timothy Christopher Mamden — Business Administration And Management Department Federal Polytechnic Nyak’ Shendam, Plateau State

Rufina Betzoom Tuamyil, Ph.d. — Business Education Department Federal University Of Education, Pankshin

Abstract
Digital transformation has fundamentally reshaped business paradigms globally, including within financial technology (fintech) firms operating in emerging markets. The main objective of this paper was to examine role of digital transformation and digital financial literacy in advancing financial resilience among fintech firm owners in Nasarawa State, Nigeria. This paper adopted cross-sectional research design, quantitative research approach with positivist research philosophy. The population size of this paper comprised 7,490 owner managers and sample size of 402 owner managers determined through Krejcie and Morgan (1970). This paper adopted purposive sampling technique and structured questionnaires and CB-SEM facilitated by SmartPLS 4.1.1.7. 402 structured questionnaires were administered but 384 were returned representing 96%. Digital transformation had a positive significant effect on financial resilience. Digital transformation had a positive significant effect on digital financial literacy. Digital financial literacy showed a positive significant effect on financial resilience. Digital financial literacy had a positive significant partial mediating effect on digital transformation and financial resilience. This paper contributed to existing literature by using Dynamic Capabilities Theory, which explains how firms combine, build age and reconfigure competencies of the organization's internal and external activities to meet rapidly changing environments and RBV offers basic insight on how technology investments and workforce skills amount to VRIN resources that provide sustainable competitive advantage. The empirical paper provided evidence-based insights for policymakers, financial regulators, and government agencies. This paper offered actionable guidance for fintech firm owners and managers by emphasizing the strategic importance of investing in digital tools and innovative technologies.

Keywords Digital Transformation Financial Literacy Resilience

Brand Governance and Resilience in a Competitive Global Economy

Supply Chain Disruptions and Distribution of Agricultural and Consumer Goods in Conflict Affected Regions: A study of Plateau State

The paradox of Elite Noise: Analyzing the Gab Between Political Criticism and Community led Governance In Nigeria

Digital Innovation in Insurance: Enhancing Accessibility and Customer Resilience

Buy Now, Pay Later? Exploring the Key Drivers of BNPL Usage Behavior Among Young Working Adults in Malaysia: The Roles of Perceived Usefulness, Perceived Ease of Use, Social Influence, and Attitude

Digital Marketing Strategies for Inclusive and Sustainable Business Growth

A REVIEW AND EXTENSION OF THE PHILOSOPHIES OF MARKETING

Dynamic Capabilities, Business Model Innovation, and Customer Retention in the Nigerian Telecommunications Industry (2015-2025): A Desk Review

Effect of Green Marketing on Sustainability of Fast-Moving Consumer Goods in Jos North

Enhancing Customer Satisfaction through Strategic Value co-creation in the Nigerian Banking Industry. Exploring the Role of service Innovation

Entrepreneurial Resilience on Entrepreneurial Success of Swine Farmers in North Central Nigeria: The moderating role of Entrepreneurial Bricolage

Ethical Governance and Multi-Stakeholder Partnerships to Bridge the Digital Divide: Strategies for Inclusive Digital Transformation in Sub-Saharan Africa

Green Entrepreneurship Orientation and Regenerative Entrepreneurship as Drivers of Sustainable Entrepreneurial Growth of Manufacturing Firms in North-Central Nigeria: The Role of Green Practices Adoption

Impact Of Customer Relationship Management on Customer Loyalty among Hotel Industries in North Central Nigeria Hotels: Social Listening and Customer Experience Mediation. 3rd International Conference of Management Science. Colloquium

Impact of digital marketing strategies on the performance of small and Medium Scale Enterprises in Adamawa State, Nigeria

Innovation Frameworks for Meaningful and Engaging Content: Evidence from Nigeria

LIVERAGING SOCIAL MEDIA PLATFORMS FOR SMES’ PERFORMANCE IN KANO, NIGERIA

MODERATING ROLE OF CONSUMER PSYCHOLOGY IN THE APPLICATION OF INTEGRATED MARKETING COMMUNICATION TECHNIQUES ON SUPPLY CHAIN PERFORMANCE OF AGRIFOOD IN JOS NORTH LGA OF PLATEAU STATE

Selected Advertising Media and Consumer Purchase of Low-Risk Consumer Goods in Jos Metropolis of Plateau State

Governance Models for Sustainable and Inclusive Business Leadership

BOARD STRUCTURE AND FINANCIAL PERFORMANCE OF LISTED INDUSTRIAL GOODS COMPANIES IN NIGERIA

Strategic Business Model and Sustainable Growth of SMEs in an Emerging Economy

The Role of Strategic Learning on Sustainable Competitive Advantage of Paint Manufacturers in North-Central Nigeria: The Mediating Role of Resource Fluidity

Innovative Management Practices in the Digital Era: Building Resilient Organizations

Artificial Intelligence as a Moderator in the Relationship between Work-to-Family Conflict, Family-to-Work Conflict, and Turnover Intention

Artificial Intelligence as a Moderator in the Relationship between Work-to-Family Conflict, Family-to-Work Conflict, and Turnover Intention.

Building SME Resilience Through AI Adoption and Digital Capability Development

Creativity and Innovative Performance in the Healthcare Sector: Evidence from Tertiary Health Institutions in North Central Nigeria

Dynamic capability and sustainable competitive advantage of hotels in North central Nigeria

EFFECT OF ARTIFICAL INTELLIGENCE ON TRADITIONAL ACCOUNTING PRATICES OF NIGERIAN FIRM, A STUDY OF ACCESS BANK PLC

EFFECT OF DIGITAL ECONOMY ON NIGERIAN ECONOMY IN THE 21ST CENTUARY

EFFECTS OF ACADEMIC RESEARCH OUTCOME ON ENTREPRENEURIAL INNOVATIONS AMONG TERTIARY INSTITUTIONS.

Employees' Cyberloafing and Job Performance among Public University in North Central Nigeria: Role of Psychological Resilience and Employees’ Job Attitude. Colloquium

ENHANCING LIBRARY SERVICES THROUGH DIGITAL TRANSFORMATION: STRATEGIES FOR SUSTAINABLE GOVERNANCE AND INCLUSIVE INFORMATION ACCESS IN A DYNAMIC GLOBAL ECONOMY

GREEN ENTREPRENEURIAL ORIENTATION AND DURABLE GROWTH OF SMALL AND MEDIUM ENTERPRISES IN NORTH CENTRAL NIGERIA: THE MEDIATING ROLE OF SUSTAINABLE BUSINESS PRACTICES AND MODERATING EFFECT OF ENVIRONMENTAL MUNIFICENCE (COLLOQUIUM)

Green Manufacturing and Environmental Sustainability: A Conceptual Framework

GREEN TRANSFORMATIONAL LEADERSHIP AND EMPLOYEES’ SUSTAINABLE BEHAVIOUR AMONG SELECTED MANUFACTURING SMEs IN NORTH CENTRAL NIGERIA. THE ROLE OF GREEN INNOVATIVE BEHAVIOUR

Impact of Internet Penetration on Return on Investment of Water Packaging Companies in Jos, Plateau State

innovative management practices in the Digital Era: building resilience organization

Leveraging Open Innovation and Entrepreneurial Learning towards a Pyramid Theory of Competition in Restaurant Digital Era

Leveraging Open Innovation and Entrepreneurial Learning towards a Pyramid Theory of Competition in Restaurant Digital Era

Strategic Role of Digital Innovation in Enhancing Organizational Resilience: A Conceptual Perspective

SUSTAINABLE FILM PRODUCTION: ENTREPRENEURIAL PROCLIVITY, ORIENTATION, SELF-EFFICACY AND ENTREPRENEURIAL INNOVATION AMONGST GRADUATES OF THE NATIONAL FILM INSTITUTE, JOS

Systems Thinking and Performance of Pension Fund Administrators in Nigeria: An Empirical Examination of Moderating Effect of Employee Involvement Culture

THE INFLUENCE OF VENTURE CAPITAL ON GROWTH OF SMES IN NORTH-CENTRAL, NIGERIA: THE MEDIATING ROLE OF ENTREPRENEURIAL INNOVATION

Leveraging Data Analytics and Digital Transformation for Risk Management

ASSESSING THE IMPACT OF PERCEIVED WORKPLACE DIGNITY ON EMPLOYEE RETENTION OF HEALTH WORKERS IN NORTH CENTRAL NIGERIA: ROLES OF ORGANISATIONAL COMMITMENT AND INCLUSIVE LEADERSHIP

Sustainability Reporting and Ethical Accounting Practices for Resilient Growth

EQUITY INCENTIVES AND TAX-MOTIVATED INCOME SHIFTING OF LISTED MULTINATIONAL COMPANIES IN NIGERIA: DOES BOARD INDEPENDENCE MATTER?

General Requirements for Disclosure of Sustainability Related Financial Information (IFRS S1) and the Profitability of Early Adoption Companies Listed in Nigeria

MODERATING EFFECT OF FIRM AGE ON THE RELATIONSHIP BETWEEN OWNERSHIP STRUCTURE AND EARNINGS MANAGEMENT OF OIL AND GAS FIRMS IN NIGERIA

Moderating role of IFRS S1 and S2 adoption on governance structure and green Accounting in Nigeria listed manufacturing companies

Sustainable Actuarial Strategies to Address Challenges in an Evolving Economy

Effect of Psychological Factors and Activity-based Learning on Self-employment Intention Among University undergraduates Students in North-east Nigeria

MICRO PENSION SCHEME IN NIGERIA, ASSESSING SOCIAL INFLUENCE AND REGULATORY FRAMEWORK AS DRIVERS FOR ITS ADOPTION

ROLE OF SUCCESSION PLANNING AND EMPLOYEE ORGANIZATIONAL COMMITMENT ON SUSTAINABLE LEADERSHIP OF MICRO, SMALL AND MEDIUM ENTERPRISES IN NORTH CENTRAL NIGERIA

The Impact of Entrepreneurial Learning on Green Practices of Microenterprises in North-Eastern Nigeria: The Moderating Role of Munificence

Sustainable Finance Strategies for Inclusive Growth in a Dynamic Global Economy

COPORATE SOCIAL RESPONSIBILITY AND THE SUSTAINABLE PERFORMANCE OF MEDIUM ENTERPRISES IN NORTH CENTRAL REGION OF NIGERIA: THE ROLE OF COORDINATION FLEXIBILITY. International Conference of Management Sciences Research 2026. Colloquium.

EFFECT OF ENTREPRENEURIAL ORIENTATION ON SMES PERFORMANCE IN SOUTH-WEST, NIGERIA.

GREEN TRANSITION OR ADMINISTRATIVE ILLUSION? CLIMATE BUDGETING AND PROCUREMENT IN NIGERIAN STATES

IMPACT OF FISCAL POLICIES ON SUSTAINABLE DEVELOPMENT IN NIGERIA

Sustainable Finance Strategies for Inclusive Growth in a Dynamic Global Economy

Sustainable finance, digital financial inclusion, and inclusive growth: Evidence from Shendam LGA, Plateau State, Nigeria

Sustainable Risk Mitigation and Governance in Insurance Practices

EFFECT OF SOCIAL INFLUENCE AND PEER EFFECTS ON INSURANCE UPTAKE IN RURAL COMMUNITIES IN ZARIA

The Integration of Digital Tools in Accounting: Enhancing Transparency and Accountability

LEVERAGING DIGITAL TOOLS IN ENHANCING GUESTS’ EXPERIENCES AND PERSONALISATION IN TOURISM AND HOSPITALITY ORGANISATIONS IN SOUTHWEST, NIGERIA

The Role of Digital Transformation in Advancing Financial Inclusion and Resilience

CONNECTED INTELLIGENCE,TECHNOLOGICAL INNOVATION FOR INDUSTRIAL APPLICATION ( EVIDENCE FROM NIGERIA'S ECONOMIC TRANSITION)

Digital Financial Inclusion and Small and Medium Enterprise Growth in Nigeria: An Econometric Analysis

Effect of Blockchain Technology on Financial Inclusion Drive in Nigeria.

Moderating effect of Customer Literacy on the Impact of Web/POS Fraud on the Profitability of Commercial Banks in Nigeria

Nexus Between Financial Inclusion and Sustainable Entrepreneurship in the Emerging Economies: The Mediating Role of Financial Resilience

Role of digital transformation and digital financial literacy in advancing financial resilience among fintech firm owners in Nasarawa State, Nigeria