Faculty of Management Sciences

This study examined how service quality and operational challenges influence customer
loyalty in the Nigerian retail sector, using Phil Hallmark, Benin City, as a case study. In
an increasingly competitive retail environment, the research aimed to determine if core
service delivery alone is sufficient to guarantee long-term customer patronage. The study adopted a survey research design, using a structured questionnaire
administered to a sample of 100 respondents. The reliability of the research instrument
was confirmed with an overall Cronbach’s Alpha coefficient of 0.825. Data was analysed
using descriptive statistics to assess customer perception and inferential T-tests to test the
formulated hypotheses at a 0.05 level of significance. The findings revealed that service quality has a highly significant positive influence on
customer loyalty (t=8.440, p<0.05). The store performed exceptionally well in reliability
and cleanliness (92% agreement). However, a significant gap was observed between high
satisfaction and actual loyalty behaviours, such as advocacy. The study further identified
that specific challenges, such as the lack of loyalty rewards and product unavailability
significantly affect the ability to retain customers (t=9.442, p<0.05). The study concludes
that while excellent service quality is a necessary foundation for satisfaction, it is
insufficient for retention when value-based incentives are absent

This study was set out to determine the impact of Diversity and Inclusion, and Employee productivity. The specific focus include to examine the impact of demographics, Inclusion strategies, and pay equity on employee productivity. Also, there was the need to unveil the challenges of workplace diversity and inclusion. The survey research design was employed with a total population size of 100 and a sample size of 44. The primary instrument used for data collection in this study was a structured questionnaire designed to obtain relevant information from transport staff regarding diversity, inclusion, and employee productivity. Both descriptive and inferential statistic were employed in analysing the data. The study found that there is a positive and significant relationship between demographic factors, inclusion strategies, and pay equity and employee productivity.

Taxation is a major source of government revenue and a key driver of economic development. In Nigeria, however, tax evasion and avoidance especially among small and medium-sized enterprises (SMEs) continue to hinder effective revenue generation. This study examines how five common SME practices income underreporting, false deductions, non-registration of businesses, multiple business identities, and inappropriate financial records affect economic development. A survey research design was employed, and primary data were collected using structured questionnaires administered to SME operators across different sectors. The data were analyzed using descriptive statistics, chi-square tests, and regression analysis. Cronbach’s Alpha (α = 0.842) confirmed instrument reliability. Findings show that all five practices are prevalent among SMEs. Income underreporting and inappropriate financial records had the strongest negative effects on economic development. Overall, the study concludes that each of the five practices significantly undermines Nigeria’s economic development.

This study examines the challenges of tax administration in Benin City, Edo State, Nigeria, with a focus on the Federal Inland Revenue Service (FIRS). The research explores issues such as inefficiency, corruption, inadequate taxpayer education, and complex tax laws, which hinder effective revenue generation. A survey research design was employed, with data collected through structured questionnaires administered to FIRS officials and taxpayers. The data were analyzed using statistical tools, including the chi-square test. The findings indicate that corruption and administrative inefficiencies significantly affect tax compliance and revenue collection. Additionally, inadequate taxpayer education contributes to non-compliance. The study recommends improved transparency in tax administration, digitalization of tax processes, and enhanced taxpayer education to boost compliance. Implementing these measures will strengthen Nigeria's tax system and promote sustainable economic growth.

This study examined the impact of audit committee characteristics on financial reporting quality in Nigerian telecommunication companies. The research adopted an ex-post facto design and relied on secondary data obtained from the published annual reports of four major telecommunications firms MTN, Airtel, Glo, and 9mobile for the period 2015 to 2024. Financial reporting quality was measured by the timeliness of financial statements, while audit committee independence, size, meeting frequency, and financial expertise served as the explanatory variables. The data were analyzed using descriptive statistics, correlation analysis, and multiple regression techniques with the aid of Stata 13. The diagnostic tests confirmed the absence of multicollinearity, heteroskedasticity, and autocorrelation, ensuring the reliability of the model. The regression results revealed that audit committee independence, size, meeting frequency, and expertise did not have a statistically significant effect on financial reporting quality in the sampled firms. The overall model also lacked explanatory power, suggesting that audit committee characteristics, as currently structured in Nigerian telecommunications companies, may not be strong determinants of reporting timeliness. The findings indicate that compliance with governance requirements does not automatically translate into higher reporting quality unless audit committees actively perform their oversight roles. The study concludes that while audit committees are vital for corporate governance, their effectiveness depends more on active engagement, independence in practice, and professional competence than on formal attributes such as size or meeting frequency. It recommends that regulatory authorities and company boards focus on strengthening the functional capacity of audit committees by providing continuous training, enforcing genuine independence, and prioritizing quality over quantity in audit committee activities.

This study examined the relationship between workplace toxicity and employees’ performance in virtual organisations in Lagos State. Virtual organisations have become an increasingly prominent feature of the modern business landscape as technological advancements, global connectivity and digital work platforms continue to redefine the nature of organisational operations. It is aimed at determining how workplace bullying influences employee performance; ascertaining the relationship between workplace harassment and employee performance; examining the extent to which toxic leadership influences employee performance; and ascertaining whether cyber incivility affects employee performance in virtual organisations in Lagos State. Four dimensions of workplace toxicity, which are: workplace bullying, workplace harassment, toxic leadership and cyber incivility in relation to employees’ performance, were examined. The study specifically adopted a descriptive survey research design to gather information from primary sources, using structured questionnaires administered to employees in the selected virtual organisations in Lagos State. A total number of three hundred and sixty-four (364) valid responses were collected from employees in the selected virtual organisations. The data gathered were analysed using both descriptive and inferential statistics. Findings indicated that each dimension of workplace toxicity examined, which are workplace bullying, workplace harassment, toxic leadership and cyber incivility, was significantly and positively associated with employees’ performance among the respondents. The analysis demonstrates a very strong association between the independent variables (workplace toxicity) and employees’ performance, as indicated by the correlation coefficient (R) of 0.872. This value signifies a very strong positive linear relationship. Furthermore, the coefficient of determination (R²) is 0.746, indicating that only 74.6% of the variance in employees’ performance is explained by the predictors. Based on these results, it is recommended that the organisation strengthen internal policies that address harassment, enforce fair treatment among staff, and develop transparent reward systems that minimise favouritism. In addition, the organisation should recommend continuous employee counselling, improved supervisory conduct, and policy reforms targeting toxic managerial practice

This study examined the effect of online Value Added Tax (VAT) administration on the performance of e-commerce businesses in Nigeria. The research was anchored on the Optimal Tax Theory, Tax Incidence Theory, Technology Acceptance Model, and Laffer
Curve Theory, which collectively explain the relationship between taxation efficiency, compliance behaviour, and digital adoption. The study employed a survey research design and collected data from 384 online business operators across major e-commerce platforms in Nigeria. Descriptive statistics, correlation analysis, and multiple regression techniques were used to analyse the data.
The findings revealed that policy clarity, compliance burden, and enforcement intensity significantly influence e-commerce performance. Specifically, policy clarity had a strong positive effect (β = 0.4058, p < 0.001), compliance burden exerted a modest positive effect (β = 0.053, p < 0.05), while enforcement intensity recorded the strongest impact (β = 0.961, p < 0.001). The combined influence of these variables explained about 82% of the variation in e-commerce performance. The study concluded that a transparent, efficient, and technology-driven VAT system enhances compliance and supports digital business growth.
It recommends that the Federal Inland Revenue Service (FIRS) simplify VAT policies, digitize compliance processes, strengthen enforcement through data-driven monitoring, and promote collaboration between regulators and e-commerce stakeholders to sustain Nigeria’s evolving digital economy.

The increased complexity of the society and high level of competition in the business world has
made it imperative for entertainment industries to utilize proper accounting systems in order to
survive the volatile business climate. This research work studied accounting and the
entertainment industry. It aimed to display the effect of accounting on the entertainment
industry with emphasis on the Nigerian entertainment industry, Nollywood. The main objective
of this study was to investigate how good accounting report has affected the entertainment
industry’s growth. And also to investigate and report the financial and decision making
problems associated with entertainment industries that do not keep proper accounting records. The methodology adopted were simple percentage and chi-square statistical methods to
deduce general statement about the key effect of professional accounting on the survival of the
entertainment industry. The findings reveal that accounting is a major tool in measuring the
efficiency and performance in all entertainment industries. The recommendation put forward
was that all organizations under the entertainment industry should employ the use of
professional accountants to help keep adequate accounts. There should also be a conducive
environment in every entertainment industry to support the work of accountants.

In addition to analysing the impact of firm-specific factors like firm size, firm age, corporate governance, and leverage, this study explores the connection between corporate social responsibility (CSR) and the financial performance of companies listed on the Nigerian Exchange Group (NGX). The study examined secondary data from 40 purposefully chosen organisations between 2020 and 2024 using an ex-post facto research design. Return on Assets (ROA) was used to measure financial performance, and a CSR Disclosure Index that captured ethical, legal, governance, environmental, and economic aspects was used to evaluate CSR. Descriptive statistics, correlation analysis, multiple regression, and diagnostic tests were used to examine the data.
Significant variation was found amongst organisations, especially in leverage and financial performance, according to the descriptive statistics. Corporate governance had the largest positive correlation with profitability, although there was no significant linear relationship between CSR and financial success, according to correlation analysis. According to the regression results, financial performance was positively but statistically insignificantly impacted by CSR disclosure, indicating that CSR initiatives in Nigeria do not yet directly result in financial gains. Additionally, firm size had a negligible detrimental impact. On the other hand, firm age demonstrated a large and significant beneficial impact on financial performance, suggesting that older enterprises gain from stability and expertise. Leverage showed a strong negative effect, suggesting that companies with large debt levels typically perform poorly, whereas corporate governance emerged as the most significant predictor of financial performance with a highly significant positive effect. The model's dependability was validated by diagnostic tests that verified the lack of serial correlation.

This study examined the relationship between organizational silence and citizenship behavior among academic staff at the University of Benin, Benin City. The study sought to determine how the dimensions of organizational silence, acquiescent silence, defensive silence, prosocial silence, and supervisor silence climate influence the display of OCB among academic staff. The research was driven by concerns that silence in academic institutions may limit participation, reduce innovation, and hinder voluntary behaviours that promote institutional performance. A descriptive survey research design was adopted, and data were collected from a sample of 100 lecturers across various faculties using a structured questionnaire. Descriptive statistics (mean and standard deviation) were used to summarize responses, while Pearson correlation and multiple regression analyses were employed to test the hypotheses at a 0.05 level of significance. The results revealed that prosocial silence recorded the highest mean (M = 4.04, SD = 0.90), indicating that lecturers often withhold information for altruistic or constructive reasons, such as maintaining team harmony or protecting colleagues. Conversely, acquiescent silence (M = 2.73, SD = 1.39) and defensive silence (M = 2.88, SD = 1.10) were relatively low, suggesting that most lecturers do not remain silent out of fear or a belief that their opinions will not matter. The regression model yielded R = 0.304, R² = 0.093, F(4,91) = 2.325, p = 0.062, indicating that the combined effect of the four silence dimensions on OCB was not statistically significant. Further analysis showed that none of the individual silence dimensions significantly predicted OCB (p > 0.05), though prosocial silence exhibited a weak positive relationship (β = 0.185, p = 0.082).