FACULTY OF MANAGEMENT SCIENCES

Small enterprises in Nigeria are crucial to economic growth. Government and private sector policies have created enabling settings for small-scale enterprises to prosper. However, issues persist. Many authors have identified low managerial skills, small capital, inefficient expenditure by small business owners, poor marketing methods, etc. However, a few SMEs have prospered over the years and contributed greatly to Nigeria's economic growth by utilizing its resources, increasing employment, revenue generation, and redistribution. However, Nigerian small firms seem to be behind the global economy in internet marketing. Small Japanese enterprises may design items to market tastes and leverage existing marketing to assure market share and customization, so they now undertake international business. This was possible despite small enterprises' numerous evident and typical problems. The goal of this study is to determine how Nigerian small businesses and marketing relate. To determine how Nigerian small firms might use e-marketing to overcome hurdles, survive in the market, and prosper with a competitive advantage. This study also seeks to understand how Nigerian small businesses regard e-marketing and if it is a threat or an opportunity to their survival and development

Fraud is a widespread issue that has severely eaten deep the Nigeria's banking industry and economy as a whole. Its disastrous effects may be seen in both economic regression and the banks' declining balance sheets. It appears that efforts to identify and combat fraud in the financial industry have been largely ineffective, as fraudulent activity has been increasing recently. The purpose of this topic Bank fraud in the Nigeria sector; types causes, effect and method of detection and prevention is aimed at finding practical means of eliminating, reducing the incidence of fraud in the Nigeria sector .A descriptive surveys using questionnaire with a sample size of 100 was used for the analysis. The findings derives from respondents indicate that unauthorized Lending to borrowers is a principal type of fraud. The significant negative
relationship between the effects of fraud and its prevention measures suggests that more proactive and preemptive strategies are needed. Banks should invest in comprehensive fraud prevention training programs for their employees, ensuring that they are well-equipped to recognize and respond to fraud indicators promptly

In this study, the main aim was to examine the influence of rate structure on the value of money in the Nigerian economy. Literature was reviewed with respect to the value of money and rate effect. The study utilized data from variables that examine rate effect on economic activities such as inflation rate, exchange rate, interest rate, monetary policy rate and lending rate. The focus of the study was the Nigerian economy. The study employed the ARMA Maximum Likelihood to estimate the data for empiricism and inferences. And also to estimate the hypothesized equation and the findings from the empirical investigation revealed Based on the results obtained from the study, the study concludes that in the Nigerian economy, the value of money is greatly impacted by two major variables of inflation rate and exchange rate. These variables are variables that affect the activities of the economy given that the economy is not a closed economy. The other variables greatly associated with the banking sector are not found to have significant effect on the value of money in the economy. The Study therefore recommends that the major rate to watch out for in the economy are the inflation rate and the exchange rate, that investors should use the inflation rate and exchange rate trend to determine the trends in their investment decision and finally, that policy makers should use as proximate target, the inflation rate and exchange rate in policy formulation whether it be fiscal policy or monetary policy.

This study examined the impact of strategic procurement practices on procurement performance in public healthcare institutions in Benin City, Nigeria, focusing on the University of Benin Teaching Hospital (UBTH) and Edo Central Hospital. The research specifically investigated six key strategic procurement practices: Supplier Relationship
Management (SRM), Procurement Planning, Strategic Sourcing, Risk Management and Mitigation, Technology Utilisation, and Contract Management. Data was collected through surveys administered to procurement staff and analysed using descriptive statistics, Pearson correlation, and regression analysis. The findings revealed that SRM,
Strategic Sourcing, and Technology Utilisation have a significant positive effect on procurement performance. In contrast, Procurement Planning, Risk Management, and Contract Management were found to have either insignificant or negative relationships with procurement performance. Based on these findings, recommendations are made to
improve procurement performance, including strengthening supplier relationships, enhancing procurement planning processes, adopting advanced technologies, and refining contract management practices.

Work stress is a significant factor affecting employee productivity in modern workplaces. Thisstudy examines the impact of job-related stress on employee performance, focusing on its causes, effects, and potential mitigation strategies. Using an empirical approach, the research exploreshow factors such as heavy workload, long working hours, lack of control over work processes, and job insecurity contribute to stress among employees. The study further investigates the relationship between work stress and employee productivity, highlighting how excessive stress can lead to reduced efficiency, low morale, absenteeism, and job dissatisfaction. Findings suggest that effective stress management techniques, such as workplace flexibility, employee support programs, and a positive work environment, can enhance productivity levels. The study provides insights for employers and policymakers on fostering a healthier work culture that
balances job demands with employee well-being, ultimately improving overall organizational performance.

The aim of this study is to examine the role of external Auditor in ensuring quality financial Statements of Deposit Money Banks listed in the Nigerian Exchange Group (NGX). Data were extracted from audited annual reports of all the eleven (11) deposit money banks listed in the Nigeria Exchange Group (NGX) for ten years, 2015 – 2024. The study used panel multiple regression and employed Hausman’s test to choose between Random and fixed effect model. Random effect model was chosen and interpreted. We found out that audit firm size, audit tenure and audit fees affect financial reporting quality (FRQ) but only the effect of audit fees should be encouraged to improve financial reporting quality

Accounting has been described as the science of recording, classifying and summarizing in a significant manner and in terms of money, transactions and events which are in part at least, of a financial character and interpreting the result thereof. Features characterize the tertiary institution that makes it quite distinct from many other areas. Although, accounting principles remain the same in application, accounting systems are normally designed to suite the nature and need of information of the organization. This project work therefore sets to find out and document the system applicable in the tertiary institution of higher learning? Are laid down procedures followed? Are required information obtained when needed? How are contracts accounted for? What principles are laid down for cash handling? These and many others shall be answered as the work progresses. Generally, the project results shall be an aid to the public who are conscious of accounting system not only in the college of education but also in other establishment.

This study examined the determinants of entrepreneurial intention among fresh graduates in Edo State, Nigeria, using the Theory of Planned Behaviour (TPB) as the theoretical framework. Specifically, the study investigated the influence of personal attitude, perceived behavioural control, subjective norms, access to capital, and gender on entrepreneurial intention. A survey research design was adopted, and primary data were collected through structured questionnaires administered to 400 fresh graduates from universities, polytechnics, and collegesof edu cation in Edo State. A total of 384 valid responses were obtained, representing a 96% response rate. Data collected were analyzed using descriptive statistics and multiple linear regression analysis with the aid of SPSS version 26. The findings revealed that personal attitude, perceived behavioural control, subjective norms, access to capital, and gender all have significant positive effects on entrepreneurial intention. Among these variables, personal attitude and perceived behavioural control emerged as the strongest predictors of entrepreneurial intention, indicating that graduates’ perceptions, confidence, and self-efficacy play a crucial role in shaping their entrepreneurial aspirations. Subjective norms also significantly influenced intention, highlighting the importance of social support systems such as family and peers. Access to capital was found to be a critical enabling factor, although respondents expressed concerns regarding the ease of accessing financial resources. Gender showed a significant but relatively weaker influence, suggesting the persistence of moderate gender disparities in entrepreneurial participation. The study concludes that entrepreneurial intention among Nigerian graduates is driven by a combination of psychological, social, and financial factors. It recommends strengthening entrepreneurship education, improving access to finance, promoting supportive social environments, and implementing gender-inclusive policies to enhance entrepreneurial development among graduates. The study contributes to existing literature by extending the TPB framework to include access to capital and gender as important contextual factors in a developing economy

This study examined the influence of brand positioning strategies on consumer preference for beverage products in Benin City, Nigeria. Four key elements of brand positioning, price positioning, product differentiation, unique selling propositions (USP), and physical evidence, were analysed to determine their impact on consumers’ purchasing behaviour. Data were obtained through structured questionnaires administered to 385 respondents and analysed using descriptive statistics, Pearson’s correlation, and multiple regression analysis. The findings revealed that product differentiation (β = 0.564, p < 0.001), USP (β = 0.290, p <0.001), and physical evidence (β = 0.271, p < 0.001) significantly influenced consumer preference, while price positioning (β = -0.141, p = 0.077) showed no significant impact. An R² of 0.868 indicated that 86.8% of the variation in consumer preference was explained by the independent variables. The study concludes that consumers in Benin City are more responsive to beverage brands offering unique features, clear value propositions, and appealing physical attributes than to pricing strategies alone. It recommends an integrated approach to brand positioning to improve market competitiveness. The study enhances understanding of consumer behaviour in emerging markets and provides practical insights for marketing strategists in the beverage industry. Keywords: Brand positioning, consumer preference, product differentiation, unique selling proposition, physical evidence, Benin City, Nigeria.

This study examines the factors influencing environmental disclosure among oil and gas companies in Nigeria. It adopts an ex-post facto research design with a longitudinal approach, utilizing panel data spanning eleven (11) financial years (2014–2024) from oil companies listed on the Nigerian Exchange (NGX). The variables investigated include leverage, firm size, profitability, audit firm type, financial constraint, and firm age. The findings reveal that leverage, profitability, firm size, audit firm type, firm age, and financial constraint all have no significant effect on the level of environmental accounting disclosure by oil and gas companies in Nigeria. Based on these results, the study recommends that future research should consider a broader sample of companies and incorporate additional variables beyond those used in the current model, to provide a more comprehensive understanding of the determinants of environmental disclosure in the Nigerian oil and gas sector.