Faculty of Management Sciences

The growing environmental challenges facing manufacturing firms have intensified the need for sustainable operational practices, particularly within supply chains. This study examines the influence of green supply chain practices on sustainability performance of manufacturing firms in Nigeria. Specifically, the study focuses on green procurement, eco-design, cleaner production, reverse logistics, and green distribution as key dimensions of green supply chain management. Anchored on empirical evidence from
prior studies, the research highlights how the adoption of environmentally responsible practices contributes to environmental compliance, operational efficiency, cost reduction, and competitive advantage. Findings from the reviewed literature indicate that firms implementing green procurement benefit from responsible sourcing, improved supplier relationships, and reduced environmental footprint. Eco-design practices enhance product durability, resource efficiency, and recyclability, while cleaner production significantly reduces energy consumption, emissions, and waste generation. Reverse logistics supports resource recovery and waste minimization through circular supply chain processes, and green distribution improves logistics efficiency while lowering carbon emissions. Furthermore, empirical evidence suggests that the integrated adoption of these green supply chain practices produces synergistic effects that strengthen environmental, economic, and operational sustainability. The study concludes that holistic green supply chain management is a critical driver of sustainable performance in Nigerian manufacturing firms and recommends its broader adoption to achieve long-term sustainability goals.

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). The
correlation analysis confirmed these findings, revealing weak and statistically insignificant relationships between organizational silence dimensions and OCB.

The study concludes that while organizational silence exists within the University of Benin, it does not significantly influence lecturers’ willingness to engage in citizenship behaviours such as altruism, conscientiousness, courtesy, sportsmanship, and civic virtue. The findings suggest that lecturers’ engagement in OCB is primarily driven by intrinsic motivation and professional commitment rather than silence dynamics. The study recommends that the university should continue to foster open communication channels, participative decision-making, and supportive leadership practices to sustain a positive organizational culture that encourages voluntary, extra-role behaviour among academic staff.

This study examines the link between Ethical Work Climate (EWC) and Deviant Workplace Behavior our (DWB) in Nigerian universities, focusing on both academic and non-academic staff at the University of Benin. It analyzes how key dimensions of ethical climate—caring, rules, law and code, instrumental, and independence—shape the prevalence of deviant
behaviours, including misuse of organizational property, production-related deviance, political misconduct, and personal aggression. The findings indicate a moderate level of both ethical climate and deviant behavior our within the institution. In particular, instrumental and independence climates were identified as significant drivers of deviant workplace behaviour, implying that environments dominated by self-interest and unchecked autonomy are more susceptible to unethical conduct. In contrast, caring and rules-oriented climates were shown to reduce the incidence of deviance, highlighting the importance of formal ethical structures in guiding employee behavior our. The study advances theoretical understanding of organizational ethics within higher education and offers practical guidance for university administrators on cultivating ethical environments that reduce deviance and strengthen accountability. It recommends the adoption of robust ethical frameworks, continuous ethics training, and a balanced approach to autonomy and oversight. The paper concludes by outlining directions for future research, including comparative studies across institutions, qualitative approaches, and the exploration of moderating factors such as leadership style and organizational justice.

This study examined the relationship between foreign exchange rate fluctuations and corporate profitability using panel data of thirteen commercial banks listed on the Nigeria Exchange Group for the period 2018–2022. The variables considered were corporate profitability proxied by return on capital employed and return on assets, exchange rate, inflation rate and interest rate. The study carried out a histogram normality test, Breusch-Pagan-Godfrey test of heteroskedasticity, Ramsey RESET model specification test, serial correlation test, correlation analysis and regression analysis. The F-statistics indicated that all the explanatory variables taken together are statistically significant. The regression result revealed that exchange rate has a positive and statistically insignificant relationship with return on capital employed and return on assets. The study recommended that government should formulate policies that are consistent in controlling exchange rate fluctuations and that interest rate should be controlled by the government to encourage firms to source external capital for their expansion.

This study examines the impact of digital taxation on e-commerce growth in Nigeria's emerging digital economy. Using survey data from 100 e-commerce stakeholders and regression analysis, we assess how Digital Taxation (DT), Significant Economic Presence Rules (SEPROS), and E-commerce Business Operations (EBO) affect sector performance. Key findings reveal SEPROS as the strongest growth driver (β=0.486, p<0.01), highlighting the importance of clear regulatory frameworks. EBO shows significant positive effects (β=0.210, p<0.05), emphasizing operational efficiency's role. Surprisingly, DT demonstrates no direct statistical impact (β=0.169, p>0.1), suggesting current tax policies may need redesign to better support business expansion. The research provides three key policy insights: First, robust SEP regulations create stability for digital businesses. Second, operational excellence remains critical for e-commerce success. Third, tax policies must balance revenue needs with growth incentives. We recommend: (1) Strengthening SEP enforcement mechanisms, (2) Implementing tax education programs for digital entrepreneurs, and (3) Enhancing international cooperation on tax harmonization. This study addresses a critical gap in empirical research on digital taxation in African emerging markets. Findings offer practical guidance for governments seeking to optimize tax policies while supporting digital commerce growth. Future research should explore sector-specific taxation impacts and technology's evolving role in tax administration.

This study investigates the adoption, usage, and application of Generative Artificial Intelligence (GAI) in promoting sustainability and achieving the Sustainable Development Goal 4 (Quality Education) in Nigerian universities. A descriptive survey research design was employed, targeting 222 professionals, policymakers, academic staff, development officers, environmental experts, and IT personnel involved in sustainability initiatives. Data were collected through googled constructed online questionnaires, with 200 valid responses received, representing a 90% response rate. Descriptive and inferential statistical techniques, including frequency distributions, percentages, mean, standard deviation, and multiple regression analysis, were used to analyze the data. The findings revealed that GAI adoption, usage, and application have a significant positive impact on sustainability and the promotion of quality education, enhancing access to learning resources, personalizing learning experiences, improving academic performance, and reducing educational inequalities. The study also identified challenges, including limited infrastructure, high costs, lack of technical expertise, and resistance to change, which may hinder effective GAI implementation. The research concludes that strategic policy development, adequate resourcing, continuous capacity building, and ethical AI practices are critical for maximizing the benefits of GAI in Nigerian universities. The study contributes to the growing body of knowledge on AI-driven sustainability and education and provides practical recommendations for policymakers, educators, and institutional administrators.

This study examines the transformation of marketing practices from traditional approaches to digital strategies, with particular emphasis on the role of social media platforms in contemporary business environments. The research explores how technological advancements and evolving consumer behavior have shifted marketing communication from conventional channels such as print media and television to interactive, data-driven online platforms. It highlights the growing importance of social media as a strategic tool for brand promotion, customer engagement, and market research. The study further analyzes the unique features and contributions of major platforms, including Facebook and Instagram for targeted advertising, Twitter for real-time engagement, and LinkedIn for business-to-business (B2B) networking. Drawing on recent global statistics, the research underscores the extensive reach of social media, noting its rapid adoption and increasing influence on marketing outcomes. Findings suggest that social media has become indispensable for modern marketers, offering cost-effective, measurable, and highly targeted communication opportunities. The study concludes that businesses must strategically integrate social media into their marketing frameworks to remain competitive, enhance customer relationships, and achieve sustainable growth in an increasingly digitalized marketplace.

The general objective of this study is to examine the relationship that exist between Corporate Tax planning and firm value of Consumer Goods Companies listed on the Nigerian Exchange Group (NGX). To achieve the general objective, the following specific objectives are to; examine the relationship that exist between effective tax rate and firm value of listed companies on the Nigerian Exchange (NGX), evaluate the relationship that exist between tax saving and firm value of listed companies on the Nigerian Exchange (NGX), assess the relationship that exist between financial leverage and firm value of listed companies on the Nigerian Exchange (NGX), identify the relationship that exist between firm size and firm value of listed companies on the Nigerian Exchange (NEX). The data used in this study were secondary in nature picked from; the Nigerian Statistical Bulletin (NSB) and the Central Bank of Nigeria Statistical Bulletin (2023). The data is collected on the variables of interest for six-year period beginning 2018 to 2023. From the result of the regression, it was observed that ETR was found to have a positive impact on firm value. It was also not statistically significant at 5% level; Leverage was found to impact negatively on firm value. It was also not statistically significant at 5% level; Firm size was found to have a positive impact on firm value. It was also found to be statistically significant When tested at 5% level of significance

This study examined the effect of Accounting Information System (AIS) on audit quality among selected commercial banks listed on the Nigerian Exchange Group (NGX). The study covered eleven (11) listed banks for a five-year period (2020–2024), yielding fifty-five (55) balanced panel observations. Secondary data were obtained from the audited annual reports of the sampled banks, while analysis was conducted using descriptive statistics, correlation analysis, and the Panel Least Squares (PLS) regression technique with EViews 13. The dependent variable was Information and Communication Technology Expenditure (ICTEXP), used as a proxy for AIS investment, while Audit Quality Index (AQI), Profit After Tax (PAT), and Return on Assets (ROA) served as explanatory variables. The empirical results revealed that ICT expenditure had a negative but statistically insignificant relationship with audit quality (β = –0.0021, p = 0.6398). Similarly, Profit After Tax (PAT) exhibited a negative and insignificant effect (β = –0.0010, p = 0.3667). In contrast, Return on Assets (ROA) showed a positive but weakly significant relationship with ICT expenditure (β = 54.7659, p = 0.0584). The coefficient of determination (R² = 0.106) indicated that approximately 10.6% of the variation in audit quality was explained by the model. The study concludes that ICT expenditure, as a measure of AIS, does not significantly improve audit quality in Nigerian banks unless properly integrated into the audit process and supported by auditor competence.
Accounting Information System and audit quality in the Nigeria banking industry It is therefore recommended that banks align ICT investments with audit objectives, enhance auditor digital literacy, and adopt automated audit tools to strengthen transparency and reliability in financial reporting. The findings contribute to existing literature by emphasizing that the effectiveness of AIS in improving audit quality depends more on implementation strategy and human capital than on the magnitude of technology expenditure.

This study investigates the impact of audit committee characteristics on financial reporting quality among selected oil and gas firms in Nigeria, covering the period 2019 to 2023. The research examines key audit committee attributes, including independence, size, financial expertise, and meeting frequency, while controlling for firm size. Secondary data were collected from annual reports of the sampled firms and analyzed using EViews 13. Descriptive statistics provided an overview of the variables, followed by correlation analysis, diagnostic tests, and multiple regression analysis to test the formulated hypotheses. The results indicate that audit committee independence has a significant positive impact on financial reporting quality, enhancing transparency and reliability of financial statements. Conversely, audit committee size, expertise, and meeting frequency do not exhibit statistically significant effects, suggesting that mere structural attributes without active monitoring and effective governance practices may not improve reporting quality. Diagnostic tests confirm the absence of multicollinearity, heteroskedasticity, autocorrelation, and non-normality, affirming the validity of the regression results. The findings underscore the critical role of independent audit committees in promoting high-quality financial reporting in the Nigerian oil and gas sector and provide practical insights for policymakers and corporate governance stakeholders seeking to strengthen oversight mechanisms.