FACULTY OF MANAGEMENT SCIENCE

This study examined the effect of abusive supervision on workplace deviance among teaching staff in the nursing school of the University of Benin Teaching Hospital (UBTH). Specifically, it investigated the impact of abusive supervision on four dimensions of workplace deviance: property deviance, production deviance, personal aggression, and political deviance. The study adopted a correlational survey research design, with a population of 150 teaching staff from the nursing college at UBTH. A structured questionnaire served as the primary research instrument, and data were collected through manual administration. The collected data were analyzed using descriptive and inferential statistics. The findings revealed a significant positive relationship between abusive supervision and workplace deviance. Abusive supervision was shown to increase employees' likelihood of damaging or misusing organizational resources (B = .072, p = .008). A strong positive effect was observed between abusive supervision and production deviance (B = .108, p = .000), indicating that employees under abusive supervision tend to reduce productivity and engage in inefficient work practices. The study also found a significant association between abusive supervision and personal aggression (B = .095, p = .004), demonstrating that abusive supervision contributes to hostile and aggressive behavior toward colleagues. Furthermore, the results showed a significant positive impact of abusive supervision on political deviance (B = .138, p = .000), suggesting that employees experiencing abusive supervision are more likely to engage in manipulative and self-serving behaviors. The study highlights the pervasive impact of abusive supervision on various forms of workplace deviance, emphasising the urgent need for supportive and respectful leadership practices to foster a positive organizational climate and enhance employee well-being and performance. To mitigate the effects of abusive supervision on workplace deviance, several recommendations are made. Organisations should invest in training programs that promote positive leadership behaviors and emotional intelligence, and establish clear policies to prevent and address abusive supervision. Additionally, creating support systems like counseling services and mentorship opportunities can help employees cope with the negative effects of abusive supervision. Fostering an open communication culture, encouraging collaboration and recognition among team members, and promoting a culture of respect and value can also reduce the likelihood of workplace deviance

This study examined auditor independence and earnings management. A total number of 39 commercial and insurance companies of Nigeria Exchange Group out of which four insurance companies had incomplete data which restricted our research to 35 companies. About 175 firms were observed from 2020-2024. Jaque-berra test probability value was used on our broad objective out of 4 specific objectives. Our dependent variable was based on modified discretionary accrual model used as earnings management of firms which is the error term and our independent variables were collapsed into 4 which are audit fees, audit tenure, non-audit fees, and audit firms rotation as auditor independence. We used the panel least square regression technique with other statistical tests which are descriptive, correlation analyses to investigate the variables. The study found that audit fee has a positive and significant relationship with earnings management, audit tenure and non-audit fee have no significance but are positively related to earnings management while audit firm rotation is negatively insignificant with earnings management.

This study examined the effect of financial technology on the performance of deposit money banks in Nigeria. Quarterly time series data for the period 2009Q1–Q4 to 2023Q1–Q4 was generated from the Central Bank of Nigeria Statistical Bulletin and global financial index of the World Bank. The study used the ordinary least squares multivariate regression estimation method to analyze the data generated. The findings reveal that Internet banking, ATM usage, and POS terminal usage have significant impact on deposit money banks’ performance in Nigeria, while mobile banking has no significant effect on deposit money bank performance. According to the study's findings, financial technology (FINTECH) variables play a significant role in Nigeria's deposit money bank performance. Based on the findings, the study recommends that deposit money banks should improve their security on mobile transactions and also reduce the various charges associated with mobile transaction usage in Nigeria. It is also important to address Nigeria's poor internet access. In order to gain consumers' trust, network communication security should be strengthened. Concerns about security when using internet banking should be addressed by banks in order to reverse the negative impact on their performance. Furthermore, deposit money banks should upgrade ATM technology to include features such as cardless transactions, biometrics, and improved security measures to enhance user experience and attract more customers; with increased usage, this will improve bank performance. In addition, the adoption rate of point-of-sale (POS) terminals in Nigeria should continue to be improved so that it will contribute positively to deposit money bank performance. This can be achieved by reducing excessive transaction fees and improving the infrastructure required to operate POS systems, such as network access, which will further enhance the performance of banks in Nigeria.

This study empirically investigated the value relevance of non- financial information in the annual reports of commercial banks in Nigeria. The study is important as it portrays the extent to which non-financial disclosures influences share prices. Using the Ohlson (1995) model which was modified, the study used share price as a measure of the value of the commercial banks while, Corporate Environmental Disclosure(CED), Corporate Governance Disclosure (CGD) and Corporate Social esponsibility Disclosure (CSRD) were used as the proxy variables for Non-Financial Disclosure ( NFD). Ex post facto design was adopted and data for the study were obtained from the published annual reports of the thirteen commercial banks listed on the Nigeria Exchange Group
(NGX)from 2016–2020. The findings generally indicate that environmental and corporate social responsibility assert a positive and significant effects on firm value of commercial banks while, corporate governance disclosure asserts a negative and significant influence on the value of the banks. However, this study suggests that firms should disclose more
of these information in their annual report as these information disclosures have exerted significant influence on firm’s performance over the years.

Feasibility studies play a crucial role in business planning and entrepreneurial success by assessing the viability of business ideas, identifying potential challenges, and optimizing resource allocation. This study examines the impact of feasibility studies on entrepreneurial success in Benin City, with a focus on business startup, cost implications, business environment insights, capital requirements, and challenges hindering entrepreneurs from conducting feasibility studies.The research employs a quantitative approach, utilizing descriptive and inferential statistical techniques to analyze data collected from 120 entrepreneurs in Benin City. hese were collected by the use of well-structured questionnaires which were administered to business owners, managers, and other key stakeholders in selected SMEs. Findings indicate that feasibility studies significantly enhance business success by reducing uncertainties, securing investments, and guiding strategic decision-making. However, the study also reveals that the high cost of conducting feasibility studies poses a major barrier, limiting accessibility for small business owners. Additionally, the research onfirms that feasibility studies provide critical insights into the business environment, including market demand, competition, and risk factors, thereby improving business positioning. The study further establishes a strong relationship between feasibility studies and capital planning, highlighting their role in securing adequate funding and managing financial risks. Lastly, findings suggest that financial constraints and lack of awareness are key challenges preventing entrepreneurs from utilizing feasibility studies effectively. Based on these findings, the study recommends that policymakers and financial institutions implement measures such as subsidized feasibility study programs, financial assistance schemes, and awareness campaigns to promote the doption of feasibility studies among entrepreneurs. The study contributes to the growing body of knowledge on business feasibility analysis and provides practical insights for aspiring entrepreneurs and business development agencies in Benin City.

The study takes a cursory look at the relationship between corporate governance and tax aggressiveness. It specifically examines the relationship between board size, board independence, board size, managerial ownership, institutional ownership, foreign ownership, corporate governance compliance and corporate governance disclosure on tax aggressiveness. The study employed the Ex post facto research design. Data for the study were collected from annual reports of forty-five (45) non- financial firms listed on the Nigerian Stock Exchange, the scope of this study covers a 10year period ranging from 2010 - 2019. The data collected were analysed using descriptive statistic, correlation and panel data analyses. Following the results, it is revealed that the relationship between board independence, board size and managerial ownership have insignificant negative relationships with tax aggressiveness, board gender diversity and tax aggressiveness is positive and statistically significant while board foreign ownership and institutional ownership is positive and statistically insignificant with tax aggressiveness, it is also revealed that the moderating effect of agency cost on the relationship between corporate governance compliance and tax aggressiveness is positive and significant, and the moderating effect of agency cost on the relationship between corporate governance disclosure and tax aggressiveness is positive and significant.

This study investigates the impact of Artificial Intelligence (AI) on entrepreneurship education among students of the University of Benin, Benin City, Nigeria. It focuses on how selected AI tools ChatGPT, Grammarly, Quillbot, and Meta AI affect students’ learning experiences, creativity, and innovative capacities within entrepreneurship courses. A cross sectional survey research design was adopted, and data were collected from one hundred (100) undergraduate students in the Department of ntrepreneurship through a structured questionnaire. Descriptive and inferential statistical techniques, including correlation and regression analyses, were employed to test the study’s hypotheses at a 5% level of significance. Findings revealed that AI tools significantly enhance entrepreneurship education by improving students’ understanding of business concepts, fostering innovative thinking, and strengthening communication and writing skills. However, challenges such as poor digital infrastructure, high data costs, limited awareness, and inadequate institutional support were identified as major barriers to effective AI integration. The study concludes that while AI technologies hold transformative potential for entrepreneurship education, their effective utilization requires strategic curriculum integration, digital capacity building, and infrastructural investment. It recommends that universities incorporate AI literacy into entrepreneurship programs, provide training for educators, and create enabling environments for students to explore AI tools responsibly and productively.

This research project the impact of marketing communication on product development in Benin city. This research project investigates the intricate relationship between marketing communication strategies and product development within the context of Benin city. By employing a mixed-methods approach, combining qualitative interviews and surveys, the study aims to elucidate how various forms of marketing communication and influence the development and perception of products in this urban setting. Through a thorough examination of consumer behavior and industry practices, the research seeks to provide valuable insights for businesses, policymakers and marketing professionals seeking to enhance product development in Benin city. The findings of this tudy are expected to contribute to the advancement of marketing theory and practice, particularly in emerging markets, while also offering practical recommendations for stakeholders to optimize their marketing communication efforts for more effective roduct development outcomes.

The purpose of this study was to find out the influence of strategic sourcing on the procurement performance of Nigerian Manufacturing companies . This study explored how key sourcing decisions, Supplier selection , Supplier development and supplier partnership influence procurement performance. The population consisted of manufacturing companies in Nigeria . For the purpose of the study primary data through the use of questionnaires was adopted. . Descriptive and inferential statistics were used in data analysis with the Statistical package SPSS being used in analysis of data. Correlation analysis using Spearman correlation coefficient techniques was used to establish the kind of relationship that existed between variables to draw key findings and inform recommendations for further research. The study concluded that if a manufacturing organization has an effective structure in place, strategic sourcing can be used to improve the performance of procurement. The study also discovered that properly selecting suppliers can reduce production costs and improve the quality of a company's output. It was suggested, in light of the findings, that Nigerian manufacturing firms enhance the way they source the raw materials used in production and regard the purchasing department as a significant department within the company. The study further recommended that suppliers be chosen based on factors such as quality, price, technical expertise, and other factors essential to the organization's operations. The study also advised businesses to offer their suppliers training if they have the resources to do so in order to foster a strong supplier base that is dedicated to the company's success. This study contributed immensely towards filling gaps in knowledge and information in the area of strategic sourcing as it related to procurement performance of Nigeria Manufacturing companies.

The aim of this study was designed to examine the place of infrastructure in the growth of small and medium scale enterprises in Nigeria. To guide the study, four research questions were raised which are outlined thus: Does good road influence the growth of SME? How does power supply impact the growth of SME? How does information technology and communication influence the growth of SME? How does transportation system influence the growth of SME? The study adopted survey research design because the sampled elements and the variables under investigation were observed without any attempt to control or manipulate them from these four research questions, 20 items were raised in the questionnaire together with the data for this study and the questionnaire was subject to Crobach alpha method of testing and a coefficient of 0.73 was obtained. The descriptive survey research design was used for this study. Population of the study consisted of operators of small and medium businesses operating in Edo State City, Edo Sate. he findings from the study revealed that majority of the respondents were agreed access to reliable electricity supply impact the growth of small medium enterprise. It was shown that majority of the respondents agree that time spent on the road network in commuting for small business activities impact expenses on the growth of small medium enterprise. It was seen that majority of the respondents agreed that customer satisfactionthrough the use of ICT. It is recommended that there is need for the State government to create independent power supply in industrial estates while sustaining the expanded electricity distribution programme. There is also the need to restructure and strengthen policy in favour of small-scale business to stimulate their rapid growth and development. Small businesses are expected to champion local sourcing of raw materials and export them
if the environment is enabling enough. Finally, the quality and quantity of goods produced by SMEs should be of a high quality with relatively low price at all times, this will attract more customers and make demand to be high always.