FACULTY OF MANAGEMENT SCIENCE

This study examined Non-Financial Incentives and Employee Productivity in the Banking Sector: A Case Study of Selected Banks in Benin City. The research aimed to assess the impact of non-financial incentives such as recognition, career development, job security, training opportunities, and conducive work environments on employees’ productivity levels. A descriptive survey research design was adopted, involving 245 respondents drawn from staff of selected commercial banks in Benin City. Data were collected through structured questionnaires and analyzed using descriptive statistics (mean and standard deviation) and regression analysis to determine the influence of non-financial incentives on employee productivity. The findings revealed that non-financial incentives significantly enhance employee productivity in the banking sector (β = +0.420, p = 0.001). Specifically, recognition and appreciation of employees’ efforts were found to positively influence motivation and performance (β = +0.310, p = 0.003). Opportunities for career advancement and professional development also had a strong positive effect on productivity (β = +0.275, p = 0.005), while a supportive and comfortable work environment improved job
satisfaction and organizational commitment (β = +0.290, p = 0.004). The combined effect of non-financial incentives explained 62% of the variation in employee productivity (R² = 0.62, p = 0.000). The study concludes that non-financial incentives play a vital role in enhancing employee motivation, commitment, and overall productivity within the banking sector.It recommends that management of commercial banks should place greater emphasis on non-monetary reward systems, foster continuous career development programs, and promote a healthy organizational climate. Furthermore, policies aimed at improving job satisfaction, recognition, and participatory decision-making should be strengthened to sustain high performance and employee retention in the banking industry.

This study examined the influence of taxpayer education and awareness, incentives and relief measures, digitalization and ease of filing, and trust in government on tax compliance among small and medium-sized enterprises (SMEs) in Benin City, Edo State, Nigeria. The study was motivated by the persistent challenge of low tax compliance, which undermines government revenue generation and economic development. A survey research design was adopted, and data were collected through structured questionnaires distributed to 370 SME operators, out of which 340 were correctly completed and analyzed, representing a 92%
response rate. Descriptive statistics such as frequency, percentage, mean, and standard deviation were employed, while inferential analysis was conducted using multiple regression. The findings revealed that taxpayer education and awareness significantly influence tax compliance among SMEs, demonstrating the importance of adequate informationdissemination and training on tax obligations. Incentives and relief measures were also found to have a positive effect on compliance, as accessible tax reliefs and simplified regimes encouraged voluntary participation. Similarly, digitalization and ease of filing significantly enhanced compliance, with evidence showing that e-filing systems reduced the cost and time of tax administration. Trust in government was equally identified as a critical determinant of tax compliance, as visible utilization of tax revenues and accountabilitywere found to motivate SMEs to comply. The study concludes that improving tax compliance requires a multidimensional approach involving taxpayer education, provision of incentives, robust digital platforms, and transparent governance. It recommends that tax authorities intensify awareness campaigns, introduce more accessible tax reliefs, simplify e-tax systems, and build trust through accountability and visible use of tax revenues. These measures, if properly implemented, will enhance compliance, increase government revenue, and foster sustainable economic growth

This study examined the impact of online reviews on customer trust and loyalty, usinge-commerce platform This study examined the impact of online reviews on customertrust and loyalty among University of Benin students who shop on e-commerce
platforms such as Jumia, Jiji, and Temu. It focused on five components of onlinereviews which includes valence, volume, recency, credibility, and helpfulness andtheir influence on consumer behaviour. A quantitative survey design was adopted, with 400 questionnaires distributed and 384 valid responses analyzed using correlationand multiple regression analyses. Findings revealed that all five components
significantly affect customer trust and loyalty. Review valence shapes perception, review volume builds confidence, review recency enhances relevance, reviewcredibility promotes authenticity, and review helpfulness supports informed decisions. The study concluded that credible and helpful reviews are vital for sustainingconsumer trust and loyalty. It recommended that e-commerce platforms enhancereview verification, encourage balanced feedback, and employ AI moderationtostrengthen review credibility and transparency.

In an economy, some interest groups such as households, firms, public and private sectors often collaborate and participate in the process of economic development. However, the government sector plays a predominant role in achieving the desired changes in the structure of any economy. Indeed, the uniqueness of public sector arises from the fact that, apart from being part of the economy the government sector plays a decisive role in attaining
macroeconomic objectives of stability, growth and development, through a package of economic policy measures and regulatory framework (Sackey & Ejah, 2014). For the Nigerian government to effectively carry out its primary function and other subsidiary functions, she requires adequate funding (Abomaye-Nimenibo, Williams &Friday, 2018). Tax is therefore a major source of government revenue all over the world. It is an opportunity for the government to collect revenue needed to discharge its pressing obligations. It has a bearing on the Gross Domestic Product (GDP), which is the standard indicator for measuring the economic well-being of a nation. (Okafor, 2012) and Sanni (2007), advocated the use of tax as an instrument of social engineering, to stimulate general and/or sectoral economic growth. A tax system offers itself as one of the most effective means of mobilizing a nation’s internal resources and tends itself toward creating an environment conducive to the promotion of economic growth (Azubike, 2009)

Purpose- This study is aimed at investigating the willingness of Nigerian university students to whistle blow as well as to ascertain students view on examination malpractice.
Methodology- This study used the qualitative method of research, and data was obtained through the use of in depth interviews. A total of 35 students from a Nigerian university participated in the study. The method of thematic analysis was used to analyze the data. Findings-The findings of this indicated that students have little or no intention to whistle blow and while they believe that examination malpractice is wrong, they generally view whistleblowing as having a negative connotation. Research Implications-The findings of this study has implications for bodies and organizations interested in promoting whistleblowing activities as well as whistle blowers protection. Value-This study gives valuable insights into understanding how university students view whistleblowing which is an important information for organizations who intend to hire these students after they graduate.

This study explores the relationship between foreign capital outflows and economicgrowthin Nigeria, with a particular focus on how factors such as Foreign Direct Investment (FDI),Foreign Portfolio Investment (FPI), interest rates, inflation rates, foreign remittances, andother forms of development assistance contribute to or are impacted by capital outflows. Theresearch investigates the interactions between these factors and their effects on keyaspectsofeconomic performance, including investment levels, employment rates, andindustrialproductivity. By analyzing historical data, the study reveals that foreign capital outflowsdriven by factors such as fluctuating interest rates, inflation, and weak policyframeworksnegatively affect Nigeria's long-term economic growth. Additionally, the role of foreignremittances and development assistance is examined, suggesting that while theyoffersomeeconomic relief, they are insufficient to counterbalance the broader challenges posedbycapital flight. Based on these findings, the study provides policy recommendations aimedatcurbing capital outflows, improving the investment climate, and leveraging FDI, FPI, andremittances to foster more stable and sustainable economic growth in Nigeria.

This study investigates the impact of sales promotion practices on organisational performance of 7up Bottling Company in Benin, Edo State, Nigeria. Globally, sales promotion practices have evolved from traditional trade offers and in-store displays to sophisticated campaigns involving digital platforms, loyalty schemes, and time-limited discounts. In Nigeria, this evolution reflects an adaptive response to economic stressors and heightened consumer price sensitivity, with companies employing a range of promotional tools to influence buyer behaviour and build market presence. The study focuses on four key dimensions of sales promotion practices: price reduction, coupons, sampling and loyalty programs. It aims to determine how these factors influence the organisational performance of 7up Bottling Company, with a particular emphasis. A survey research design was employed, and data was collected from 137 employees of the company using a structured questionnaire. The findings reveal Price reductions significantly impact organizational performance by increasing sales, improving customer satisfaction, and contributing to market share growth and competitive positioning. Coupons influence organizational performance by increasing sales, improving customer loyalty, attracting new customers, and enhancing competitive advantage. Sampling has a positive effect on organizational performance by increasing the likelihood of purchases, improving customer satisfaction, attracting new customers, and enhancing competitive positioning. Loyalty programs contribute to organizational performance by retaining customers, improving profitability, enhancing competitiveness, and supporting long-term growth and sustainability

This study examines the impact of alternative financial channels on the financial performance of Nigerian banks, with a focus on mobile banking, AutomatedTellerMachine (ATM) services, Point of Sale (POS) services, and internet banking. ReturnonAssets (ROA) was employed as the primary measure of bank financial performance. Datawere collected from a sample of 70 deposit money banks and analyzed using descriptivestatistics, correlation analysis, diagnostic tests, and regression analysis. The descriptiveanalysis revealed significant variations in ROA and the adoption of alternative bankingchannels across banks. Correlation and regression results indicated that mobile bankinghas a significant negative ef ect on bank performance, while ATM, POS, andinternet banking services did not exhibit a statistically significant impact on ROA. Conversely, bank size and market share were found to positively and significantly influence financial performance, highlighting the importance of scale and competitive positioning. Thestudyconcludes that although technology-driven financial channels enhance service deliveryand market accessibility, their direct contribution to profitability is contingent oncost management and strategic implementation. The study recommends that banks optimizemobile banking operations, strategically deploy ATM and POS infrastructure, leveragebank size for ef iciency gains, and adopt measures to expand market share to enhanceprofitability. The findings contribute to the understanding of how digital bankinginnovations af ect financial performance in emerging markets such as Nigeria.a

In today’s digital marketplace, social media platforms have become dominant spaces where consumers discover, evaluate, and purchase products. This study investigates the impact of dark patterns on consumer buying behaviour in Benin City, focusing on manipulative design strategies such as urgency cues, perceived scarcity, social proof, hidden costs, and confirm shaming. Anchored in the Theory of Planned Behaviour (TPB) and Social Influence Theory (SIT), the study examines how these deceptive design elements influence consumers’ attitudes, perceived behavioural control, and purchase intentions within social media commerce.A descriptive survey design was adopted, and data were collected through structured questionnaires administered to active social media users in Benin City. The responses were analysed using descriptive statistics and multiple regression analysis with the aid of SPSS software.Findings revealed that urgency cues, social proof, and perceived scarcity significantly influence consumer buying behaviour by creating psychological pressure and fear of missing out (FOMO). In contrast, hidden costs and confirm shaming had weaker effects but negatively impacted trust and post- purchase satisfaction. The study concludes that dark patterns effectively drive impulsive buying but undermine consumer autonomy and long-term loyalty.The research provides practical implications for digital marketers, UX designers, and policymakers, highlighting the need for ethical marketing practices and consumer protection policies in Nigeria’s growing social commerce environment. It also contributes to academic knowledge by integrating behavioural and ethical perspectives into the understanding of online consumer manipulation and decision-making processes.

Motivated by the important role Intellectual capital plays in firms' performance, this study investigates the role of intellectual capital on the performance of Food, Beverage, and Tobacco (FBT) companies in Nigeria. The study relied on Secondary data covering 2012-2022, which were sourced from the yearly audited reports of the FBT corporations. The analytical method employed for the study is the pooled ordinary least squares (Pooled OLS) estimator. The empirical results revealed that capital employed efficiency and human capital efficiency are negatively related to financial performance, albeit only human capital efficiency is significantly related. Structural capital efficiency is positively
and significantly related to financial performance. The interactive terms of capital employed efficiency, human capital efficiency and structural capital efficiency are positively and significantly related to financial performance. Based on the findings, the
study concluded that the combination of intellectual capital components is a major driver of the performance of FBT companies in Nigeria. Consequently, this study recommended that FBT firms should give greater emphasis to the interaction of the major components of IC because of its ability to influence their financial performance positively