FACULTY OF MANAGEMENT SCIENCES

This study investigated the relationship between organisational silence and deviant workplace behaviour among non-academic staff of the University of Benin. The research sought to identify how different forms of silence, acquiescent, defensive, prosocial, and supervisor silence climate affect the tendency of employees to engage in deviant behaviours at work. A descriptive survey design was employed, and data were collected from ninety-two valid responses through structured questionnaires administered to non- academic staff. The data were analysed using descriptive and inferential statistics such as mean, standard deviation, correlation, and multiple regression through SPSS. The findings revealed that organisational silence was prevalent among non-academic employees, with prosocial silence (M = 3.97) being the most dominant dimension. Deviant workplace behaviour was generally low, with interpersonal deviance (M = 1.88) and organisational deviance (M = 2.11) recording minimal occurrences. Regression results (R = 0.732, R² = 0.535, F = 26.185, p < 0.05) indicated that organisational silence significantly predicts deviant workplace behaviour. Specifically, acquiescent silence (p = 0.000), defensive silence (p = 0.001), and prosocial silence (p = 0.031) were found to negatively influence workplace deviance, while supervisor silence climate (p = 0.001) had a significantly positive effect, implying that restrictive supervisory communication fosters deviant tendencies. The study concludes that organisational silence meaningfully affects behavioural outcomes among non-academic staff. While silence driven by prosocial or self-restraint motives may promote harmony, silence stemming from fear or xi supervisor repression contributes to deviant workplace conduct. The research recommends fostering an open communication culture, strengthening supervisor, employee trust, and establishing supportive feedback systems to mitigate silence-induced deviance. Keywords: Organisational Silence, Deviant Workplace Behaviour, Acquiescent Silence, Defensive Silence, Prosocial Silence, Supervisor Silence Climate, Non-Academic Staff, University of Benin

This study examined the influence of social media advertising on the impulse purchase of fast-moving consumer goods (FMCGs) in Benin City. Using a survey design, data were collected from 400 respondents comprising students and other consumers. The findings revealed that advertisement frequency, engaging content, and influencer marketing significantly influence impulse buying behaviour, while ad placement and brand awareness have moderate effects. The study concludes that social media advertising strongly shapes consumers’ impulsive buying tendencies, especially among young, active online users, and recommends that FMCG marketers create creative, interactive, and emotionally appealing adverts that capture attention, enhance brand recall, and encourage spontaneous purchases.

This study examined the influence of work-life balance on employees' job satisfaction within the Nigerian banking sector in Benin City. The research was motivated by the increasing demands of banking jobs, which often require employees to manage challenging work schedules alongside personal and family responsibilities. The study aimed to determine how work-life balance practices affect employees' satisfaction with their jobs and overall workplace experience. A descriptive survey research design was adopted, and data were collected from employees of selected commercial banks in Benin City through structured questionnaires. The findings revealed that effective work-life balance initiatives, such as flexible work arrangements, manageable workloads, and supportive organizational policies, contribute positively to employees' job satisfaction. The study further established that employees who experience a healthy balance between their professional and personal lives tend to demonstrate higher levels of motivation, commitment, and productivity. Conversely, poor work-life balance was found to increase stress levels and reduce job satisfaction. Based on the findings, the study recommends that bank management should implement and strengthen work-life balance policies to enhance employee well-being and organizational performance. The study concludes that work-life balance is a significant determinant of job satisfaction among employees in the Nigerian banking sector.

This study examines the determinants of insurance sector solvency in Nigeria using panel data from 2013 to 2024. The analysis focuses on Gross Premium Income, Insurance Penetration Rate, and Claims Ratio as the key explanatory variables. An ex post facto research design was adopted, and secondary data were analysed using descriptive statistics, correlation analysis, and panel regression techniques. The Hausman specification test confirmed the fixed effects model as the appropriate estimator. The findings show that Gross Premium Income and Insurance Penetration Rate have positive and significant effects on solvency, indicating that higher premium inflows and deeper market participation strengthen insurers’ financial positions. Claims Ratio has a negative and significant effect on solvency, suggesting that higher claims payments reduce financial stability. Preliminary diagnostic tests support the validity of the model and justify the use of robust estimation procedures. The study concludes that improved premium performance, increased market penetration, and effective claims management are critical for enhancing solvency in Nigeria’s insurance sector. The results provide useful insights for regulators, policymakers, and industry practitioners seeking to promote financial resilience within the industry.

The study examined effect of ethical practices on the financial reporting of deposit money banks in Nigeria. The study employed the survey design and the purposive sampling technique to select 450 banks staffs. A well-constructed questionnaire, which was adjudged valid and reliable, was used for collection of data from the respondents. The data obtained through the administration of the questionnaires was analyzed using the Pearson correlation analysis. The study revealed that; there is positive and significant relationship between loyalty has significant effect on the financial reporting. A positive and significant relationship exists between law abiding and financial reporting. A positive and significant relationship exists between fairness and financial reporting. A positive and significant relationship exists between accountability and honesty and financial reporting. And lastly, A positive and significant relationship exists between integrity and reputation and financial reporting. The study concluded that; ethical practices has significant effect on the financial reporting of deposit money banks in Nigeria. The study further recommends that; Nigeria banks should work more on their integrity and reputation on the financial reporting. Accountability and honesty should be taking serious by Nigeria banks. Nigeria banks should fair in all their dealings because these will reflect on the financial reporting. Nigeria banks should be law abiding on their financial reporting to avoid suspension, penalties and fine against them, to customers.

This study concluded that introducing tax digitization services offers a revolutionary chance to improve tax compliance, and create a tax environment that is more productive and efficient by utilizing technology to expedite the procedures of taxes, and increase transparency, digitalization of tax services creates a tax environment more productive and efficient by utilizing technology to expedite procedures, increase transparency, and enable real-time reporting, and adopting these digitalization solutions helps tax authorities enforce compliance more strictly and reduces administrative difficulties for taxpayers, which in turn helps to create more equitable and long-lasting fiscal systems. This study, therefore, recommends that relevant tax authorities as the only government agents responsible for the administration of taxes should improve tax compliance procedures and adopt digital solutions to guarantee accuracy, transparency, and efficiency in the mode of the tax system

This study investigates the relationship between High-Performance Work Systems (HPWS) and employee creativity in selected small-scale businesses in Benin City, Nigeria. Recognizing the crucial role of small and medium enterprises (SMEs) in economic development, the research explores how HR practices such as financial rewards, performance appraisal, training and development, and mentoring influence creative behavior among employees. The study is anchored on the Ability-MotivationOpportunity (AMO) Theory and the Componential Theory of Creativity, supported by the Social Exchange Theory, Self-Determination Theory, Job Characteristics Model, and the Resource-Based View (RBV). A quantitative research design was employed, utilizing structured questionnaires administered to employees of small-scale businesses. The data were analyzed using descriptive statistics and linear regression via SPSS to determine the significance of relationships among the variables. The findings revealed that all dimensions of HPWS financial incentives, performance appraisal, training and development, and mentoring had a positive and significant impact on employee creativity. The study concludes that effective HR systems enhance employees’ motivation, capability, and opportunity to innovate, thereby improving organizational performance and competitiveness. The research contributes to existing literature by providing empirical evidence from the Nigerian SME context and reinforcing the theoretical linkage between HPWS and creativity. It recommends that small-scale business owners adopt integrated HPWS practices that promote employee autonomy, continuous learning, fair reward systems, and supportive mentoring relationships to sustain creativity and innovation in a dynamic business environment.

This study examines the effect of audit committee effectiveness on corporate tunnelling among listed consumer goods firms in Nigeria, with a particular focus on audit committee size, independence, and financial expertise. This study examines the effect of audit committee effectiveness on corporate tunnelling in listed firms, with specific focus on audit committee size, audit committee independence, and audit committee expertise as key dimensions of audit committee effectiveness.
The study adopts an ex-post facto research design and utilizes secondary data obtained from the annual reports of selected listed firms over a specified period. Descriptive statistics, correlation analysis, and multiple regression techniques are employed to analyze the relationship between audit committee characteristics and corporate tunnelling. Audit committee size is measured by the number of members in the committee, audit committee independence by the proportion of independent non-executive directors, and audit ommittee
expertise by the financial and accounting knowledge possessed by committee members. The findings reveal that audit committee independence and audit committee expertise have significant negative effects on corporate tunnelling, indicating that independent and financially knowledgeable audit committees are more effective in reducing opportunistic managerial activities and protecting shareholders’ interests. However, audit committee size shows a mixed relationship with corporate tunnelling, suggesting that merely increasing committee membership does not necessarily enhance monitoring effectiveness.
The study concludes that effective audit committees play a critical role in curbing corporate tunnelling and improving corporate governance practices. The study therefore recommends that firms should strengthen the independence and professional competence of audit committee members to enhance oversight functions and reduce the likelihood of resource expropriation within organizations

This study examines the effects of financial literacy on personal finance safety among adults. The research specifically investigates the influence of basic financial knowledge, budgeting skills, saving behavior, and credit management ability on individuals’ capacity to achieve financial security. A quantitative survey research design was adopted, and data were collected through the administration of structured questionnaires to a sample of 300 respondents selected using a stratified random sampling technique. The instrument was validated by experts, and its reliability was confirmed through a pilot test, which produced Cronbach’s Alpha coefficients above 0.70. Data were analyzed using descriptive statistics, correlation analysis, and multiple regression analysis with the aid of EViews 13 statistical software. The findings revealed that the financial literacy dimensions collectively have a significant effect on personal finance safety. Specifically, budgeting skills, saving behavior, and credit management ability were found to be strong predictors of personal finance safety, while basic financial knowledge showed a moderate relationship. The study concludes that improved financial literacy enhances individuals’ financial resilience, reduces exposure to fraud, and promotes better financial decision-making. It recommends that financial education initiatives be intensified by policymakers, financial institutions, and educational bodies to strengthen personal finance safety and promote long-term financial well-being

The study examines the effect of monetary policy tools on deposit money banks performance in Nigeria for the period 2014-2023. The study employed the descriptive statistics, correlation analysis and the Panel Least Square (PLS) methodology to analyze the annual time series data sourced from CBN Statistical Bulletin. The findings specifically found that monetary policy rate has significant negative effect on deposit money banks performance. Cash reserve did not significantly affect deposit money banks performance during the studied period. Money supply has a significant positive effect on deposit money banks performance in Nigeria. The study concludes that monetary policy tools significantly influences deposit money banks performance in Nigeria during the studied period. The study recommends that regulatory authority (CBN) should reduce the current monetary policy rate in order to reverse its negative effect on deposit
money banks performance. Increase in money supply improves the performance of deposit money banks. Thus, increase in money supply should be maintained within acceptable threshold to enable the deposit money banks to sustain its positive effect on their performance.