INTERNATIONAL JOURNAL OF ECONOMICS, FINANCE, ACCOUNTING AND MANAGEMENT
type: channel
description: International Journal of Economics, Finance, Accounting and Management (IJEFAM) is devoted to the advancement of research in Accounting, Finance and Administration by publishing novel research articles that connects these fields of knowledge with the global environments and by extension fostering healthy theoretical and practical debates in accounting, finance, and administration. This broad approach will help in unearthing the nexus between these three distinct but interconnected fields of knowledge. IJEFAM is a high-quality double-blind peer review
publisher: Institute of Education, Management and Professional Studies
language: en
publication name: INTERNATIONAL JOURNAL OF ECONOMICS, FINANCE, ACCOUNTING AND MANAGEMENT
issn: 3115-5081
items: BOARD COMPOSITION, CORPORATE GOVERNANCE AND ADOPTION OF SUSTAINABILITY REPORTING IN NIGERIA
items: BUDGETARY ALLOCATION STRATEGIES AND HEAD TEACHERS’ JOB PERFORMANCE IN PUBLIC PRIMARY SCHOOLS IN BAYELSA STATE, NIGERIA
items: EDUCATION DECENTRALIZATION POLICY AND EFFECTIVE MANAGEMENT OF POST-BASIC SCHOOLS IN NORTH-EAST, NIGERIA.
items: IMPACT OF EFFECTIVE CORPORATE GOVENANCE ON THE FINANCIAL PERFRMANCE AND STABILITY OF FINANCIAL INSTITUTIONS IN NIGERIA 2000 – 2023
items: DEMOGRAPHIC FACTORS AND DEVIANT BEHAVIOR AMONG SECONDARY SCHOOLS’ STUDENTS IN SOUTHWEST NIGERIA
items: IMPROVING THE EDUCATIONAL SYSTEM THROUGH STRATEGIC ALLOCATION OF RESOURCES BY OIL & GAS SECTOR
items: ADMINISTRATION OF RECORDS KEEPING IN TERTIARY INSTITUTIONS
items: CRISES MANAGEMENT AND CONTINGENCY PLANNING IN THE EDUCATION SECTOR
items: LEGAL ASPECTS OF STAFF EMPLOYENT AND MANAGEMENT
items: THE EVOLUTION OF INSTRUCTIONAL TECHNOLOGY: A HISTORICAL PERSPECTIVE
items: PSYCHOLOGICAL TRAITS AND ENTREPRENEURIAL SKILLS AMONG BUSINESS EDUCATION STUDENTS IN OGUN STATE-OWNED UNIVERSITIES
items: IMPACT OF CLOUD-BASED ACCOUNTING SOFTWARE ON FINANCIAL MANAGEMENT EFFICIENCY IN SMALL FIRM BUSINESSES IN PORT HARCOURT
items: ORGANIZATIONAL STRUCTURE, A TOOL FOR EFFECTIVE ORGANIZATION MANAGEMENT.
items: NIGERIA'S TAX STRUCTURE: AN ECONOMETRIC ASSESSMENT OF TAX PERFORMANCE AND ECONOMIC GROWTH DYNAMICS 2010-2023
items: MASSIFICATION AND INTERNATIONALIZATION OF HIGHER EDUCATION: PROBLEMS AND PROSPECTS
items: PRINCIPAL UTILIZATION OF MATERIAL AND PHYSCIAL RESOURCES AS CORRELATES OF ACADEMIC ACHIEVEMENT OF SECONDARY SCHOOL STUDENTS’ IN SOUTHWEST, NIGERIA
items: ENTREPRENEURIAL MARKETING AND BUSINESS PERFORMANCE OF LUXURY HOTELS IN RIVERS STATE.
items: ROLES OF EDUCATIONAL LEADERSHIP STRATEGIES ON STUDENTS’ ACADEMIC ACHIEVEMENT IN RIVERS STATE
items: THE ROLE OF SCHOOL SUPERVISION AND QUALITY ASSURANCE IN ENHANCING EDUCATIONAL STANDARDS IN PUBLIC SENIOR SECONDARY SCHOOLS IN BAUCHI STATE
items: CAMELS AND BANKS’ PERFORMANCE IN NIGERIA 1990 – 2020
items: BETWEEN RISK MANAGEMENT STRATEGIES AND BUSINESS SUCCESS OF BOTTLED WATER COMPANIES IN RIVERS STATE, NIGERIA

BOARD COMPOSITION, CORPORATE GOVERNANCE AND ADOPTION OF SUSTAINABILITY REPORTING IN NIGERIA
type: item
description: In the last decade, mounting stakeholder pressure and changing regulatory requirements have propelled a worldwide trend of incorporating sustainability into corporate governance structures. This research investigates the impact of board composition and governance practices on the uptake and quality of sustainability reporting in the Nigerian consumer goods industry. Considered an ex-post facto research design as suitable research design for the study. Data were obtained from listed consumer goods firms on the Nigerian Exchange Group (NGX) as at December 31, 2024. The choice was based on the availability of full data, using a non-probability sampling method. Data were analysed using descriptive statistics, Pearson correlation, panel logistic regression, fixed and random effects models was used with the aid of Eviews 9 statistical tools. Findings reveal that firm size positively impacts sustainability reporting (β = 6.03, p < 0.01), meaning that larger firms are more transparent due to stakeholder pressure. Firm age (β = 0.106, p = 0.324) and corporate earnings performance (β = 0.840, p = 0.711) also exert positive but statistically insignificant effects. The study recommends more stringent regulatory regimes and incentive-based policies to stimulate broader acceptance. Future research should incorporate additional governance and environmental performance variables to enhance the understanding of sustainability disclosure practices.
subject: Articles
  topic: section
subject: Board composition, corporate governance, firm size, firm age, adoption of sustainability reporting, and corporate earnings performance
  topic: keywords
creator: Olusola Daniel APALOWOWA
creator: Yinka Jumoke AKINDEHIN
creator: Samuel Oluwarotimi ANIYIKAYE
creator: Omotola Oluwafunmise ADETULA
creator: Oluwakemi Olanike AKINOLA
rights: Copyright (c) 2025 INTERNATIONAL JOURNAL OF ECONOMICS, FINANCE, ACCOUNTING AND MANAGEMENT https://creativecommons.org/licenses/by/4.0
date: 2025-11-13
publication date: 2025-11-13
starting page: 13
ending page: 32

BUDGETARY ALLOCATION STRATEGIES AND HEAD TEACHERS’ JOB PERFORMANCE IN PUBLIC PRIMARY SCHOOLS IN BAYELSA STATE, NIGERIA
type: item
description: This study investigated the correlation between budgetary allocation methodologies and the job performance of head teachers in public primary schools in Bayelsa State, Nigeria. The research sought to determine how financial planning and resource distribution affect the operational effectiveness of school leadership. A correlational research design was adopted, with data collected from 224 respondents selected through proportionate stratified random sampling across educational zones. A validated structured questionnaire was used for data collection, and the Pearson Product-Moment Correlation was employed for analysis. Findings revealed a statistically significant positive relationship between effective budgetary allocation and head teachers’ job performance. Schools with sound budgetary planning and prudent fund distribution recorded improvements in instructional supervision, teacher motivation, punctuality, and administrative accountability. These results highlight the critical role of financial management in shaping educational leadership outcomes. The study concludes that timely and transparent budgetary allocation enhances school governance and strengthens learning delivery. It recommends that policymakers prioritize adequate funding and equitable distribution of resources to improve head teachers’ performance and overall effectiveness of basic education in Bayelsa State.
subject: Articles
  topic: section
subject: Budgetary Allocation, Head Teachers, Job Performance, Public Primary Schools.
  topic: keywords
creator: Dorcas Blesson Esene
creator: Patrick Oladunjoye
rights: Copyright (c) 2025 INTERNATIONAL JOURNAL OF ECONOMICS, FINANCE, ACCOUNTING AND MANAGEMENT https://creativecommons.org/licenses/by/4.0
date: 2025-11-13
publication date: 2025-11-13
starting page: 1
ending page: 12

EDUCATION DECENTRALIZATION POLICY AND EFFECTIVE MANAGEMENT OF POST-BASIC SCHOOLS IN NORTH-EAST, NIGERIA.
type: item
description: The study examined Education Decentralization Policy and Effective Management of Post-Basic Schools in North-East, Nigeria. Two (2) research purposes, research questions and hypotheses guided the study. The population of the study comprised twenty-one thousand seven hundred and seventy-three (21773) teachers in one thousand three hundred and four (1304) Post-basic Schools in the North East Geopolitical Zone. A sample of one thousand, three hundred and ninety-eight (1398) Post-basic School teachers drawn from the population was used for the study. The study adopted correlational research design and used two questionnaires designed by the researcher for data collection. The questionnaires were tagged Education Decentralization Policy Questionnaire (EDPQ) and Effective Management Questionnaire (EMQ). Both (EDPQ) and (EMQ) were validated by three experts in the Faculty of Education, Taraba State University, Jalingo. Reliability coefficients of .769 and .764 were obtained for EDPQ and EMQ respectively which shows that both instruments were reliable. Mean, standard deviation and Peason product moment correlation coefficient were used to answer the research questions while regression analysis was used to test the null hypotheses at 0.05 level of significance. Findings revealed that education decentralization has a positive and significant correlation with Effective Management of post-basic schools in North-East, Nigeria. Findings of the study also revealed the existence of a positive relationship between Community Participation; Funding and Effective Management of post-basic schools in North-East, Nigeria. However, the correlation between Funding and Effective Management of post-basic schools in North-East, Nigeria was found to be statistically insignificant. The study concluded that education decentralization has a positive and significant correlation with Effective Management of post-basic schools in North-East, Nigeria. It was recommended that Government at all levels s…
subject: Articles
  topic: section
subject: Education Decentralization Policy, Effective Management, Post-basic Schools, North-east, Nigeria.
  topic: keywords
creator: Saidu Benjamin Dabo
creator: Esther Baba Shamaki
creator: Odaudu Sunday Adejo
creator: Patience Okwudiri Nwosu
rights: Copyright (c) 2025 INTERNATIONAL JOURNAL OF ECONOMICS, FINANCE, ACCOUNTING AND MANAGEMENT https://creativecommons.org/licenses/by/4.0
date: 2025-09-30
publication date: 2025-09-30
starting page: 229
ending page: 240

IMPACT OF EFFECTIVE CORPORATE GOVENANCE ON THE FINANCIAL PERFRMANCE AND STABILITY OF FINANCIAL INSTITUTIONS IN NIGERIA 2000 – 2023
type: item
description: Corporate governance is a key determinant of the financial performance of the various sectors in Nigeria’s economy and the financial sector is not an exception. This study examined and analysed the impact of corporate governance on the financial performance of financial institutions in Nigeria based on country aggregate level annual data from 2000 to 2023. Being a dominant player in the financial sector, ten deposit money banks were used to represent the operations in the sector hence panel data between 2000 and 2023 were extracted from the annual reports of ten (10) selected deposit money banks from various issues of the CBN Statistical Bulletin and Annual Reports, World Bank Global Financial Development Data available at data.worldbank.org. and the analysis was carried out through panel data procedures with e-view 12 statistical software. The study used Board Size (BS), Directors’ Equity Holding (DEH) and Audit Committee Size (ACS) as the explanatory variables while Return on Equity (ROE) was used as the performance index. The estimated results indicated that BS and ACS had a positive and statistically significant relationship with ROE while ACS was negatively and significantly correlated with ROE. The study concluded that corporate governance is a good predictor of financial performance in the financial institutions in Nigeria.. Among the recommendations is that there should be sound and strong internal control system within the banks that will not compromise with the prudential guideline especially in the area of lending, reporting standard and disclosure requirement
subject: Special Edition
  topic: section
subject: Corporate Governance, Return on Equity, Board Size, Audit Committee Size, Director’s Equity Holding
  topic: keywords
creator: Emmanuel Chika Obizue
creator: Jonathan Chima Amako
creator: Francis Ikenna ACIB Ihejirika
rights: Copyright (c) 2025 INTERNATIONAL JOURNAL OF ECONOMICS, FINANCE, ACCOUNTING AND MANAGEMENT https://creativecommons.org/licenses/by/4.0
date: 2025-09-05
publication date: 2025-09-05
starting page: 174
ending page: 192

DEMOGRAPHIC FACTORS AND DEVIANT BEHAVIOR AMONG SECONDARY SCHOOLS’ STUDENTS IN SOUTHWEST NIGERIA
type: item
description: The study examined demographic factors and deviant behaviors among secondary schools’ students in south west Nigeria. The descriptive research design of the survey type was adopted for this study. The population of the study consisted 31,144 male and female students in all the public and private secondary schools in Southwest, Nigeria. The sample of this study consisted of 1890 students using multistage sampling procedure. An instrument designed by the researcher titled ‘Questionnaire on demographic factors and deviant behavior (QDFDB) was used to elicit data for this study. To ascertain the face and content validity of the instruments, copies were subjected to thorough screening by the experts. The reliability of the instrument was established through Cronbach's Alpha reliability test that yielded a reliability coefficient of 0.82, test method that was adjudged to be suitable for the study which were tested at 0.05 level of significance using Pearson Production Moment Correlation. Findings of the study revealed that gender and school location had significant relationship with deviant behavior among secondary schools’ students in Southwest Nigeria. It was recommended aong others that Irrespective of the location of schools, government should introduce and set a particular period aside for moral coaching. This would create more awareness and serve as a constant reminder to secondary schools’ students. The school should use suitable methods (such as counseling, punishment, scolding, flogging and so on) on any student that violate the rules and regulations of the school. More so, special attention should be paid to the male students in the schools since they are the ones that have tendency to deviate from the rules and regulation guiding the school.
subject: Articles
  topic: section
subject: Behavior, Deviant, Gender, Local of School and types of school
  topic: keywords
creator: T. B. Babatunde
rights: Copyright (c) 2025 INTERNATIONAL JOURNAL OF ECONOMICS, FINANCE, ACCOUNTING AND MANAGEMENT https://creativecommons.org/licenses/by/4.0
date: 2025-09-04
publication date: 2025-09-04
starting page: 159
ending page: 173

IMPROVING THE EDUCATIONAL SYSTEM THROUGH STRATEGIC ALLOCATION OF RESOURCES BY OIL & GAS SECTOR
type: item
description: This paper examines improving the educational system through strategic allocation of resources by oil & gas sector. Oil and gas sector is a critical driver of economic growth in many African countries, contributing significantly to national revenues and employment. This study aims to explore how effective resource allocation can enhance educational systems tailored to the oil and gas sector in Africa. Africa faces unique challenges, including limited financial resources, political instability, and a lack of infrastructure. These factors contribute to the difficulty in implementing effective educational programs. The paper recommended among others that governments should prioritize educational reforms specific to the oil and gas sector and allocate resources accordingly.
subject: Articles
  topic: section
subject: Good, Allocation, Oil, Gas, Sector, Educational, System, Nation, Africa.
  topic: keywords
creator: CHIA OKECHUKWU
creator: AGATHA EMMANUEL UKPONG
creator: ONYIGE VICTORIA OFUNNEKA
creator: PRECIOUS CHIDINMA UZOMA
rights: Copyright (c) 2025 INTERNATIONAL JOURNAL OF ECONOMICS, FINANCE, ACCOUNTING AND MANAGEMENT https://creativecommons.org/licenses/by/4.0
date: 2025-09-04
publication date: 2025-09-04
starting page: 146
ending page: 156

ADMINISTRATION OF RECORDS KEEPING IN TERTIARY INSTITUTIONS
type: item
description: The administration of records keeping in tertiary institutions plays a pivotal role in ensuring operational efficiency, transparency, and accountability. Effective records management facilitates the smooth functioning of academic and administrative processes, supports compliance with regulatory requirements, and enhances decision-making. This study explores the current practices, challenges, and impact of records keeping in tertiary institutions. It highlights the importance of adopting digital records management systems, training staff, and implementing robust policies to improve records administration. The findings underscore the need for tertiary institutions to prioritize records management to enhance administrative efficiency and institutional performance.
subject: Articles
  topic: section
subject: Administration, Records Keeping, Tertiary Institutions
  topic: keywords
creator: CHIOMA STELLA ANUDIKE
creator: OLUCHI MARVELOUS NWAGBA
rights: Copyright (c) 2025 INTERNATIONAL JOURNAL OF ECONOMICS, FINANCE, ACCOUNTING AND MANAGEMENT https://creativecommons.org/licenses/by/4.0
date: 2025-09-04
publication date: 2025-09-04
starting page: 135
ending page: 145

CRISES MANAGEMENT AND CONTINGENCY PLANNING IN THE EDUCATION SECTOR
type: item
description: This study investigated crisis management and contingency planning in the education sector, focusing on the capacity of educational managers, constraints to preparedness, strategies for improvement, and implications for institutional effectiveness and continuity. A descriptive survey design was adopted, and data were collected from 120 educational managers using a structured questionnaire. Descriptive statistics, Pearson Product Moment Correlation (PPMC), and Simple Linear Regression were employed for analysis at the 0.05 significance level. Findings revealed that managers demonstrated moderate capacity in crisis management, including the existence of documented plans, crisis teams, and emergency drills. However, gaps were noted in training and confidence. Major constraints identified were inadequate funding, insufficient ICT facilities, weak policies, and poor stakeholder collaboration. Recommended strategies included regular professional development, improved funding, stronger partnerships, and ICT integration. The correlation analysis showed a significant positive relationship between crisis management capacity and institutional effectiveness (r = 0.462, p < 0.05), while regression results confirmed that crisis management significantly predicted institutional continuity (β = 0.462, p < 0.05). The study concludes that strengthening crisis management frameworks is essential for enhancing resilience, reducing disruptions, and ensuring continuity in schools during emergencies.
subject: Articles
  topic: section
subject: Crisis management; Contingency planning; Educational managers; Institutional effectiveness; Institutional continuity; School resilience
  topic: keywords
creator: SOTANNDE RABIU ADEWALE SOTANNDE
rights: Copyright (c) 2025 INTERNATIONAL JOURNAL OF ECONOMICS, FINANCE, ACCOUNTING AND MANAGEMENT https://creativecommons.org/licenses/by/4.0
date: 2025-09-04
publication date: 2025-09-04
starting page: 120
ending page: 134

LEGAL ASPECTS OF STAFF EMPLOYENT AND MANAGEMENT
type: item
description: The legal aspects of staff employment and management are critical for organizations to ensure compliance, mitigate risks, and foster a positive work environment. This study examines the key legal considerations in employment law, including hiring practices, contractual agreements, workplace policies, and termination procedures. It highlights the importance of understanding and adhering to legal requirements to protect both the organization and its employees. The findings provide insights into best practices for legal compliance and effective staff management, offering guidance for HR professionals, legal practitioners, and organizational leaders.
subject: Articles
  topic: section
subject: Legal Aspect, Staff Employment, Staff Management, Legal Compliance
  topic: keywords
creator: OLUCHI MARVELOUS NWAGBA
rights: Copyright (c) 2025 INTERNATIONAL JOURNAL OF ECONOMICS, FINANCE, ACCOUNTING AND MANAGEMENT https://creativecommons.org/licenses/by/4.0
date: 2025-09-04
publication date: 2025-09-04
starting page: 107
ending page: 119

THE EVOLUTION OF INSTRUCTIONAL TECHNOLOGY: A HISTORICAL PERSPECTIVE
type: item
description: This paper provides a historical overview of instructional technology, tracing its evolution from rudimentary teaching aids to sophisticated digital learning environments. It examines key innovations, theoretical shifts, and the socio-cultural contexts that have shaped the development and adoption of various technologies in education. Beginning with early forms of instructional support, the paper progresses through the eras of audio-visual aids, programmed instruction, computer-assisted instruction, and finally, the rise of the internet and artificial intelligence in education. By understanding this rich history, educators and researchers can better appreciate the present state of instructional technology, its ethical application, and anticipate future trends.
subject: Articles
  topic: section
subject: Instructional Technology, History of Education, Technology Integration, Pedagogy, Learning Theories
  topic: keywords
creator: Richard Sughnen Tyonyion
creator: Muhammad Jamil Zakari
rights: Copyright (c) 2025 INTERNATIONAL JOURNAL OF ECONOMICS, FINANCE, ACCOUNTING AND MANAGEMENT https://creativecommons.org/licenses/by/4.0
date: 2025-09-04
publication date: 2025-09-04
starting page: 96
ending page: 106

PSYCHOLOGICAL TRAITS AND ENTREPRENEURIAL SKILLS AMONG BUSINESS EDUCATION STUDENTS IN OGUN STATE-OWNED UNIVERSITIES
type: item
description: This study examined psychological traits and entrepreneurial skills as determinants of vocational business intention among business education undergraduate students in Ogun State-owned universities. The objectives were to: examine the relationship between psychological traits and entrepreneurial intentions;determine the relationship between entrepreneurial skills and entrepreneurial intentions; and investigate the difference between male and female entrepreneurial intentions of business education undergraduate students. A descriptive survey research design was adopted. The population comprised all business education students in Ogun State-owned universities, while a sample of 1,000 students across 100 to 400 levels was selected using simple random sampling. A structured questionnaire was employed for data collection. Three hypotheses guided the study and data were analyzed using regression, Pearson Product Moment Correlation, and independent t-test at 0.05 significance level. Findings revealed that psychological traits had a significant relationship with entrepreneurial intentions of business education students. Similarly, entrepreneurial skills significantly influenced students’ entrepreneurial intentions. However, there was no significant difference between male and female students’ entrepreneurial intentions. The study concluded that both psychological traits and entrepreneurial skills are critical determinants of vocational business intentions among business education undergraduate students. It was therefore recommended that universities should create enabling environments that promote entrepreneurial skills acquisition, while also offering mentorship and training programs to build students’ confidence, resilience, and creativity. Students should also be encouraged to participate actively in entrepreneurship workshops and training in order to enhance their vocational intentions and future career opportunities.
subject: Articles
  topic: section
creator: Adedeji Opeoluwa Adeyemi
creator: Olufemi Adewale Oyesanya
creator: Falola ahmed Olasunkanmi
creator: Adeolu Oludare Olatoye
rights: Copyright (c) 2025 INTERNATIONAL JOURNAL OF ECONOMICS, FINANCE, ACCOUNTING AND MANAGEMENT https://creativecommons.org/licenses/by/4.0
date: 2025-09-01
publication date: 2025-09-01
starting page: 78
ending page: 95

IMPACT OF CLOUD-BASED ACCOUNTING SOFTWARE ON FINANCIAL MANAGEMENT EFFICIENCY IN SMALL FIRM BUSINESSES IN PORT HARCOURT
type: item
description: This study examined the impact of cloud-based accounting software on financial management efficiency among small firm businesses in Port Harcourt. Guided by two objectives, the research examined the concept and operational features of cloud-based accounting software in small firm contexts, and to identify the benefits and challenges associated with its adoption. Anchored on the Diffusion of Innovations Theory, the study adopted a descriptive survey design and collected data from 88 respondents drawn from accounting and finance units of small firms in Port Harcourt. Structured questionnaires served as the primary data collection instrument, and the data were analyzed using descriptive statistics and multiple regression. The findings revealed that cloud-based accounting software significantly enhanced financial management efficiency through improved accuracy, timeliness, and accessibility, with accuracy showing the highest positive influence. Specifically, 78% of respondents indicated that the software reduced manual errors, 74% reported improved collaboration with accountants, and 69% stated that it facilitated real-time decision-making. However, adoption was hindered by poor internet connectivity, high subscription costs, low ICT literacy, and data security concerns. The study concluded that while cloud accounting offered transformative potential for small firms in Port Harcourt, infrastructural, financial, and knowledge-related challenges needed to be addressed for optimal utilization. It recommended targeted digital literacy training, affordable subscription models, improved internet infrastructure, and localized solutions tailored to the Nigerian business environment. This research contributed to knowledge by providing empirical evidence linking the operational features of cloud-based accounting software to measurable improvements in financial management efficiency within small businesses in Port Harcourt.
subject: Articles
  topic: section
subject: Cloud-Based Accounting, Financial Management Efficiency, Small Business, Accounting Software, Internet Use and Poor Literacy.
  topic: keywords
creator: AUSTIN ABALI OSAH
rights: Copyright (c) 2025 INTERNATIONAL JOURNAL OF ECONOMICS, FINANCE, ACCOUNTING AND MANAGEMENT https://creativecommons.org/licenses/by/4.0
date: 2025-09-01
publication date: 2025-09-01
starting page: 67
ending page: 77

ORGANIZATIONAL STRUCTURE, A TOOL FOR EFFECTIVE ORGANIZATION MANAGEMENT.
type: item
description: This work examines the relationship between organizational structure as a tool for effective management of an organization. Descriptive survey research design was adopted for the study. The source of data collection was through primary source using questionnaire as instrument of data collections and four point Likert scale was used to analyzing the research questions. The research questionnaires were administered on a population sample of 250 respondents. The data collected were presented in tables and analyzed using simple percentage of frequencies. The result of the study affirms that organizational structure adopted by an organization or firm to a greater extent determines the effectiveness of the organization.
subject: Articles
  topic: section
subject: Organizational Structure and Effectiveness
  topic: keywords
creator: LEVI UCHE AHIAUZU
creator: KENNETH ALOAYE IGHIERE
creator: MARY AJIBUWA OYEDOKUN
rights: Copyright (c) 2025 INTERNATIONAL JOURNAL OF ECONOMICS, FINANCE, ACCOUNTING AND MANAGEMENT https://creativecommons.org/licenses/by/4.0
date: 2025-09-01
publication date: 2025-09-01
starting page: 57
ending page: 66

CRISES MANAGEMENT AND CONTINGENCY PLANNING IN THE EDUCATION SECTOR
type: item
description: This study investigated crisis management and contingency planning in the education sector, focusing on the capacity of educational managers, constraints to preparedness, strategies for improvement, and implications for institutional effectiveness and continuity. A descriptive survey design was adopted, and data were collected from 120 educational managers using a structured questionnaire. Descriptive statistics, Pearson Product Moment Correlation (PPMC), and Simple Linear Regression were employed for analysis at the 0.05 significance level. Findings revealed that managers demonstrated moderate capacity in crisis management, including the existence of documented plans, crisis teams, and emergency drills. However, gaps were noted in training and confidence. Major constraints identified were inadequate funding, insufficient ICT facilities, weak policies, and poor stakeholder collaboration. Recommended strategies included regular professional development, improved funding, stronger partnerships, and ICT integration. The correlation analysis showed a significant positive relationship between crisis management capacity and institutional effectiveness (r = 0.462, p < 0.05), while regression results confirmed that crisis management significantly predicted institutional continuity (β = 0.462, p < 0.05). The study concludes that strengthening crisis management frameworks is essential for enhancing resilience, reducing disruptions, and ensuring continuity in schools during emergencies.
subject: Articles
  topic: section
creator: RABIU ADEWALE SOTANNDE
rights: Copyright (c) 2025 INTERNATIONAL JOURNAL OF ECONOMICS, FINANCE, ACCOUNTING AND MANAGEMENT https://creativecommons.org/licenses/by/4.0
date: 2025-09-01
publication date: 2025-09-01
starting page: 43
ending page: 56

NIGERIA'S TAX STRUCTURE: AN ECONOMETRIC ASSESSMENT OF TAX PERFORMANCE AND ECONOMIC GROWTH DYNAMICS 2010-2023
type: item
description: This study presents a comprehensive econometric analysis of Nigeria’s tax structure between 2010 and 2023, with particular focus on growth patterns, economic contributions, revenue relationships, and performance elasticities across six major tax categories. Drawing on secondary data obtained from the Central Bank of Nigeria, the research employs time series regression using the EViews statistical package to test the formulated hypotheses. The findings reveal that Company Income Tax (CIT) and Value Added Tax (VAT) exhibit strong and consistent associations with economic growth and revenue, supported by stable growth trajectories. In contrast, Petroleum Profit Tax (PPT) demonstrates volatility, weak links with growth, and low responsiveness, although it continues to contribute significantly to government revenue. Personal Income Tax is also shown to maintain a notable connection with real GDP in combined models. Overall, the results underscore the pivotal role of non-oil taxes, particularly CIT and VAT, in strengthening Nigeria’s economic resilience, while PPT’s instability highlights the vulnerabilities of oil dependence. The study recommends a strategic shift towards diversifying the tax base away from oil, enhancing the administration of CIT and VAT, addressing PPT volatility, and leveraging digital technologies to improve tax collection efficiency. Such measures will strengthen compliance, ensure fiscal stability, and support long-term sustainable growth.
subject: Articles
  topic: section
creator: Sunday Abimbola AJAYI
rights: Copyright (c) 2025 INTERNATIONAL JOURNAL OF ECONOMICS, FINANCE, ACCOUNTING AND MANAGEMENT https://creativecommons.org/licenses/by/4.0
date: 2025-09-01
publication date: 2025-09-01
starting page: 31
ending page: 42

MASSIFICATION AND INTERNATIONALIZATION OF HIGHER EDUCATION: PROBLEMS AND PROSPECTS
type: item
description: The contemporary landscape of higher education is characterized by a dual phenomenon: massification and internationalization. Massification refers to the expansion of higher education access to a broader demographic, while internationalization signifies the integration of an international, intercultural, or global dimension into the purpose, functions, and delivery of post-secondary education. The contemporaneous phenomena of massification and internationalization have transformed the higher education landscape, precipitating a myriad of complexities and opportunities. This paper seeks to elucidate the intricate interplay between these two paradigms, exploring the concomitant challenges and opportunities that arise within this educational milieu. By examining the implications of massification and internationalization on institutional practices, educational quality, and socio-economic factors, this discourse endeavors to provide a comprehensive understanding of the evolving dynamics in higher education. It provides a critical examination of the concomitant problems and prospects arising from these twin trends, with a particular focus on their implications for academic quality, cultural diversity, and economic. There should be Institutional Capacity Building, Investing in infrastructure and human resources to ensure academic quality and responsiveness to diverse student needs. In conclusion, the massification and internationalization of higher education present a complex paradox, replete with both problems and prospects as institutions navigate these twin trends.
subject: Articles
  topic: section
creator: MIRIAN NDIDI OBIZUE
creator: CHIDINMA EBERECHI OTUONYE
creator: AYEBATONYE DAW
rights: Copyright (c) 2025 INTERNATIONAL JOURNAL OF ECONOMICS, FINANCE, ACCOUNTING AND MANAGEMENT https://creativecommons.org/licenses/by/4.0
date: 2025-09-01
publication date: 2025-09-01
starting page: 14
ending page: 30

PRINCIPAL UTILIZATION OF MATERIAL AND PHYSCIAL RESOURCES AS CORRELATES OF ACADEMIC ACHIEVEMENT OF SECONDARY SCHOOL STUDENTS’ IN SOUTHWEST, NIGERIA
type: item
description: This study examined the relationship between principal utilization of material and physical facility resources as correlates of academic achievement of secondary school students in Southwest, Nigeria. The study adopted the descriptive survey research design. The population of the study comprised all the 2,719 principals, 72,676 teachers and 45, 987 students in all public secondary schools in Southwest, Nigeria. The sample for the study was 990 respondents, comprising 90 principals and 900 teachers from 90 public secondary schools in Southwest, Nigeria. Multi-stage sampling procedure which involved, simple random, stratified, proportionate and purposive sampling techniques was used to select sample for the study. Three set of instruments tagged “Principal Utilization of Material and Physical Facility Resources Questionnaire (PUMPFRQ)”, “Students Affective and Psychomotor Domain Questionnaire (SAPDQ)” and an Inventory on students’ academic performance were used for the study. The three instruments were validated by experts. PUMPFRQ and SAPDQ had reliability coefficients of 0.76 and 0.74 respectively. The data were analyzed using inferential statistics involving Pearson Product Moment Correlation. The hypotheses were tested at 0.05 level of significance. The study revealed that there was a significant relationship between material resource, physical facility resource and academic achievement of secondary school students. Based on the findings of this study, it was concluded that material resource, physical facility resource and academic achievement of secondary school students were good. Based on the findings of the study, it was recommended that government should ensure effective utilization of material resources by exposing teachers of various categories to appropriate seminars, workshops and workshops in order for enhanced instructional delivery and better academic achievement of students. Also, the education stakeholders (government, school administrators and teach…
subject: Articles
  topic: section
creator: AKINWUMI AFOLABI OLUJIDE
creator: ADEBIMPE HELEN OLADIMEJI
creator: F. OLUWASEUN OLUSOLA
creator: TEMITAYO BUKOLA AROWOSEGBE
rights: Copyright (c) 2025 INTERNATIONAL JOURNAL OF ECONOMICS, FINANCE, ACCOUNTING AND MANAGEMENT https://creativecommons.org/licenses/by/4.0
date: 2025-08-31
publication date: 2025-08-31
starting page: 1
ending page: 13

ORGANIZATIONAL STRUCTURE, A TOOL FOR EFFECTIVE ORGANIZATION MANAGEMENT.
type: item
description: This work examines the relationship between organizational structure as a tool for effective management of an organization. Descriptive survey research design was adopted for the study. The source of data collection was through primary source using questionnaire as instrument of data collections and four point Likert scale was used to analyzing the research questions. The research questionnaires were administered on a population sample of 250 respondents. The data collected were presented in tables and analyzed using simple percentage of frequencies. The result of the study affirms that organizational structure adopted by an organization or firm to a greater extent determines the effectiveness of the organization.
subject: Articles
  topic: section
subject: ORGANIZATIONAL: STRUCTURE: EFFECTIVENESS
  topic: keywords
creator: LEVI UCHE AHIAUZU
creator: IGHIERE KENNETH ALOAYE
creator: OYEDOKUN MARY AJIBUWA
rights: Copyright (c) 2025
date: 2025-08-10
publication date: 2025-08-10
starting page: 75
ending page: 83

ENTREPRENEURIAL MARKETING AND BUSINESS PERFORMANCE OF LUXURY HOTELS IN RIVERS STATE.
type: item
description: The study examine the relationship between entrepreneurial marketing and business performance of Luxury hotels in Rivers State. Three objectives, research questions and hypotheses were tested in the study. The study was anchored on the Resourced-Based View Theory. The study adopted the cross sectional survey research design. The population of study consists of 70 luxury luxury hotels in Rivers State. Sample was the entire population, hence making it a census. The respondents comprised of 245 Owners, Managers and Supervisors of luxury luxury hotels in Rivers State. Multiple regressions analysis was used to test the hypothesis. The results suggest that entrepreneurial marketing variables such as opportunity focus, value creation and resource leveraging significantly correlated with business performance of Luxury hotels in Rivers State. The study concluded that entrepreneurial marketing has a significant relationship on business performance of Luxury hotels in Rivers State. The study thus recommended amongst others that; hotel owners and managers should also be able to discover unsatisfied needs and capture new opportunities in order to have better business performance.
subject: Articles
  topic: section
subject: Entrepreneurial marketing, Opportunity Focus, Value Creation, Resource Leveraging, Business Performance
  topic: keywords
creator: Iheanyichukwu Godwin Amakor
rights: Copyright (c) 2025
date: 2025-08-10
publication date: 2025-08-10
starting page: 59
ending page: 74

ROLES OF EDUCATIONAL LEADERSHIP STRATEGIES ON STUDENTS’ ACADEMIC ACHIEVEMENT IN RIVERS STATE
type: item
description: This paper examines the roles of educational leadership strategies to students’ academic achievement in Rivers State. Educational leadership plays a pivotal role in shaping the direction and effectiveness of academic institutions. As schools strive to improve academic achievement, effective leadership becomes essential in implementing strategies that enhance learning outcomes. This study explores the roles of educational leadership in developing and executing strategies aimed at boosting academic performance. This study highlights that leadership practices directly influencing teaching and learning are more effective in enhancing student achievement compared to other forms of leadership. The paper recommended among others that educational leaders should prioritize instructional leadership by focusing on improving teaching practices, providing ongoing professional development, and using data to guide instructional decisions.
subject: Articles
  topic: section
subject: Leadership, Educational, Strategies, Academic, Achievement.
  topic: keywords
creator: OKECHUKWU OHIA
creator: CHARITY ULOMA OGUZOR
creator: PRECIOUS CHIDINMA UZOMA
rights: Copyright (c) 2025
date: 2025-08-10
publication date: 2025-08-10
starting page: 50
ending page: 58

THE ROLE OF SCHOOL SUPERVISION AND QUALITY ASSURANCE IN ENHANCING EDUCATIONAL STANDARDS IN PUBLIC SENIOR SECONDARY SCHOOLS IN BAUCHI STATE
type: item
description: This study examines the Role of School Supervision and Quality Assurance in Enhancing Educational Standards in Public Senior Secondary Schools in Bauchi State. The study employed a survey research design. An instrument titled: school supervision and quality assurance (SSQA) were used to collect relevant data for the study. The secondary schools involved were selected based on simple random sampling technique and the statistical tools employed to analyze the data collected were mean and standard deviation were used for the research questions while the T-test statistical tool used to test the hypotheses at 0.05 level of significance. The population of the study was 50, with sample size of 44. A structured question was the instrument for data collection. The sample size was used for the study comprised of 44 participants. one research questions and one research hypotheses were formulated to guide study. The research instrument was validated by two experts in measurement and evaluation, ensuring content validity and reliability before administration. The survey results revealed that there is a significant influence between supervision of lesson plan, supervision of instruction, supervision of instructional materials and quality assurance. The study found that effective school supervision significantly enhances quality assurance by improving lesson planning, instructional monitoring, and resource utilization in public senior secondary schools. Finally revealed that there is impact of school supervision and quality assurance on public senior secondary schools. Based on the analysis, the following recommendations were made, the quality assurance must work together with the teachers almost on a regular basis to enforce on school effectiveness. The school administrator must guarantee teachers’ motivation and training. Government should budget adequately for the educational sector and it includes all the logistics, materials and necessary infrastructural needs of schools with…
subject: Articles
  topic: section
subject: Supervision, Quality, Assurance, Enhancing and Standard
  topic: keywords
creator: Maigari Martha Adamu
rights: Copyright (c) 2025
date: 2025-08-10
publication date: 2025-08-10
starting page: 42
ending page: 49

CAMELS AND BANKS’ PERFORMANCE IN NIGERIA 1990 – 2020
type: item
description: The major macroeconomic goal of many nations is to have a sound and efficient banking sector which will in turn lead to a stable and sustainable economy. The adoption and compliance with the CAMELS indices is required to achieve such laudable economic goal. The main objective of this study is to investigate the effect of CAMELS on the performance of Deposit Money Banks in Nigeria and it covers from 1990 to 2018. Ex-post facto research design was adopted in the study and the Ordinary Least Square (OLS) technique was used for the study analysis. This study randomly selected five deposit money banks and secondary data were sourced from their various published accounts as it relates to the dependent variable Return on Assets and the CAMELS indices as the independent variables. Mixed correlation was found from the tests results as only management efficiency maintained positive and significant impact on banks’ performance while other variables varied in their impact on banks’ performance at different periods. The result also showed no autocorrelation, no collinearity and no hetroscadestity hence the model is plausible for analytical purposes. Given these findings, it is concluded that CAMELS variables are good determinants of Banks’ performance in Nigeria. The major recommendation in this study is that banks should fully comply with the prudential guidelines and other policies of the bank regulatory bodies like the CBN and NDIC which entails some of the indices used in this study.
subject: Articles
  topic: section
subject: CAMELS, Return on Assets, Performance
  topic: keywords
creator: Emmanuel Chika Obizue
creator: Erasmus Ejike Duru
creator: Peter C. Njoku
rights: Copyright (c) 2025
date: 2025-08-10
publication date: 2025-08-10
starting page: 18
ending page: 41

BETWEEN RISK MANAGEMENT STRATEGIES AND BUSINESS SUCCESS OF BOTTLED WATER COMPANIES IN RIVERS STATE, NIGERIA
type: item
description: This study investigated the relationship between risk management strategies and business success of bottled water companies in Rivers State, Nigeria. Specifically, it examines how risk identification and risk assessment relate to key indicators of business success such as profitability and market share. The cross sectional survey research design was adopted for the study. The population of this study consisted of Fifteen (15) bottled waters companies registered with the companies and allied matter and licenced by (NAFDAC) National Agency for Food and Drug Administration which has been in operation for over 10 years and above. Using a census approach, a total of 60 managers were selected as key respondents for the study. The instrument for the study was the questionnaire. The Cronbach alpha was adopted in assessing the reliability of the study instrument with coefficient of 0.7. The Spearman Rank Order Correlation was adopted to test the hypotheses at 0.05 degree of significance. The findings reveal a significant positive relationships between dimensions of risk management strategies and measures of business success. The study concludes that effective risk management practices through risk identification and risk assessment are vital for achieving and sustainable business success in terms of profitability and market shares of bottled water industry. It recommends among others that bottled water companies in Rivers State should institutionalize structured risk identification processes across all levels of operation
subject: Articles
  topic: section
subject: Risk Management Strategies, Business Success, Risk Identification and Risk Assessment, Profitability And Market Share
  topic: keywords
creator: Iheanyichukwu Godwin Amakor
rights: Copyright (c) 2025
date: 2025-08-10
publication date: 2025-08-10
starting page: 1
ending page: 17