DOU Journal of Management Sciences DOU Journal of Management Sciences Dennis Osadebay University, Asaba
Research

All Articles

Browse all published research from the DOU Journal of Management Sciences.

19 articles found

Accounting Auditing and Corporate Reporting Business Ethics and Corporate Governance

Budget governance in Nigeria: Mismanagement, corruption, and accountability

Idowu Eferakeya, A. O. Amughoro, Tedlyn A. Etu

The study examines budget governance system in the context of mismanagement, corruption, and accountability in Nigeria. It employed a qualitative document analysis of budget-related official documents, reports, and audits spanning from 2017 to 2024 to categorize recurring themes. Using thematic coding, the study identified eight dominant themes and their frequencies: misallocation of funds, mismanagement, corruption, financial embezzlement, budget padding, accountability mechanisms, institutional reforms, and sustainable development. The findings reveal the most prevalent challenges to be misallocation of budgeted funds, mismanagement, corruption, widespread financial embezzlement, and a lack of accountability. The findings are broadly categorized into illicit practices, corruption, embezzlement, administrative inefficiencies, and institutional gaps, all of which contribute to mismanagement and misallocation of funds. The study recommends that Nigeria must undertake comprehensive reforms to enhance the autonomy and capacity of oversight institutions and institutionalize transparency.

Dec 1, 2025 203 views pp. 203–220
Banking and Finance Human Resource Management Public Administration

Talent management and organizational performance in Delta State Civil Service, Nigeria

A. K. Nwafili, M. Ojieh, U. S. Ajufoh

The purpose of this study was to investigate the effect of talent management practices on the organizational performance in Delta State civil service. Survey research design method was adopted and the population of the study was 41,310 civil servants in Delta State. Applying the Krejcie and Morgan table of sample size determination, 380 respondents were drawn. This study utilized a structured questionnaire as research instrument and out of 380 questionnaires administered, 266 valid responses were retrieved for statistical analysis. The study, which applied multiple regression for statistical analyses, showed that talent acquisition (β = 0.411, t = 7.574, p < 0.05), talent retention (β = 0.229, t = 4.138, p < 0.05), career development (β = 0.146, t = 3.684, p < 0.05), and succession planning (β = 0.191, t = 6.280, p < 0.05) significantly and positively impacted organizational performance. It was concluded that prioritizing talent management practices in public sectors will result in enhanced organizational performance.

Dec 1, 2025 245 views pp. 152–164
Corporate Social Responsibility and ESG Economics

Development communication and climate change awareness: Implications for food scarcity and sustainable development

A. E. Erhenede, C. Uyabeme

This study explores the role of development communication in creating awareness on climate change, food security, and sustainable development in Delta Central, Nigeria. Using a quantitative survey approach, the research investigates communication channels, awareness levels, behavioral impact, and effective strategies for adaptation. The findings reveal that while awareness of climate change is relatively high among respondents, there remains a significant gap between knowledge and actionable behavioral change. Radio and social media were identified as the most effective communication platforms, though communication frequency was mostly occasional. The study confirms that communication significantly contributes to climate change awareness and long-term food security, but emphasises the need for more participatory and consistent strategies. Based on the findings, the study recommends strengthening localised and inclusive communication approaches to bridge the awareness-action gap and enhance community resilience.

Dec 1, 2025 195 views pp. 67–75
Accounting Auditing and Corporate Reporting Economics

Audit quality as a determinant of financial performance in listed oil and gas companies in Nigeria

C. D. Mbatuegwu, J. F. Adebisi, S. A. Arua

The Audit Quality as a determinant of financial performance in listed Oil and Gas companies in Nigeria was investigated in this study from 2014 to 2023. Return on assets (ROA), return on equity (ROE), and Tobin's Q were used to measure financial performance, while audit size, audit tenure, audit firm industry specialization, and audit fees were used as proxies for audit quality. Panel regression models were used to analyze the data, which came from the annual reports of the sampled companies. The results show that audit tenure has a negative but negligible impact on financial performance, whereas auditor size, industry specialization, and audit fees have a positive and significant impact. Leverage had a negative correlation with financial performance, whereas firm size had a positive one. The study concludes that high audit quality enhances the profitability and market valuation of oil and gas companies in Nigeria by strengthening reporting credibility and investor confidence. It recommends that listed oil and gas companies should engage Big 4 auditors, ensure regular auditor rotation, invest in industry-specific audit expertise, and maintain transparency in audit fee determination.

Dec 1, 2025 324 views pp. 1–15
Economics Finance Human Resource Management

The impact of organizational culture on employee engagement and job performance: A study of telecommunication firms in Delta State, Nigeria

K. Ofune, G. T. Ubogu, R. A. Ebo

Telecommunication firms in Nigeria continue to struggle with low employee engagement, inconsistent job performance, and high staff turnover, despite investments in cultural transformation initiatives. Most existing studies have focused on national or urban contexts, leaving a gap in empirical evidence on how organisational culture influences employee outcomes at the sub-national level, particularly in regions like Delta State with unique socio-economic and infrastructural realities. This study investigates the impact of organisational culture on employee engagement and job performance in selected telecommunication firms (MTN and Glo) in Delta State, Nigeria. A quantitative, cross-sectional survey design was adopted. The target population comprised 120 employees across MTN and Glo branches in Delta State, from which a sample of 92 respondents was selected using Yamane's formula and proportionate stratified sampling.

Dec 1, 2025 276 views pp. 177–190
Banking and Finance Human Resource Management Industrial and Employment Relations

Conflict management strategies and employee performance in the banking sector of Nigeria

M. Iyamabhor, G. T. Ubogu

This study investigates conflict management strategies and employee performance in Nigeria's deposit money banking sector, with emphasis on Access Bank, Asaba, Delta State. The research examined how conflict management practices such as competing, collaborating, compromising, avoiding, and accommodating affect organizational performance. A cross-sectional survey research design was employed for this study. The population comprises 400 respondents, including both staff and customers of Access Bank Nigeria Plc, Asaba, with a sample size of 311 respondents selected using a stratified random sampling technique. Data were collected from bank employees in Asaba, Delta State, Nigeria, using a five-point Likert questionnaire. A regression analysis was conducted, and the findings reveal significant positive relationships between the conflict management strategies and employee performance. The study concludes that an effective conflict management strategy contributes positively to organizational performance.

Dec 1, 2025 268 views pp. 191–202
Business Ethics and Corporate Governance Business Information Technology Economics

Artificial intelligence integration and Africa business growth: The Nigerian experience

A. Abiegbe, H. Osisioma, M. Chiekezie

Artificial Intelligence (AI) is increasingly recognized as a transformative force for economic growth and business innovation globally, with its impact in emerging economies such as Nigeria gaining particular attention. This study explores the potential of AI integration in Nigerian businesses, emphasizing its role in enhancing productivity, fostering innovation, and driving sustainable growth. Employing a qualitative research design, the study conducted a secondary data analysis of scholarly sources published between 2018 and 2024, sourced from databases such as Google Scholar, Scopus, JSTOR, and Science Direct. Thematic analysis revealed that AI applications are reshaping diverse sectors, including finance, where chatbots and predictive analytics enhance customer service and risk management, and agriculture, where AI-driven tools support yield optimization through real-time weather and soil data insights. Findings indicate that Nigeria's youthful, tech-savvy population and vibrant economy provide fertile ground for AI adoption; however, significant barriers such as poor infrastructure, limited access to quality data, inadequate regulatory frameworks, and insufficient AI-related skills remain.

Dec 1, 2025 239 views pp. 40–49
Business Information Technology Marketing

Leveraging big data for personalised experiences in the Nigerian service sector: A paradigm shift

P. O. Alase, S. O. Adejimi, P. O. Ogunode

The idea of personalization in services is not new, but its scale and sophistication have dramatically increased with the advent of big data technologies. Recent advancements in machine learning and predictive analytics have further enhanced the ability to not only react to customer needs but also anticipate them. This study employed a narrative literature review approach to explore how postmodernist principles and big data contribute to personalized experiences in the service sector and focused on three key variables: postmodernist principles in service personalization, the effectiveness of big data in delivering customized services, and ethical challenges associated with data-driven personalization. The review was based on secondary data obtained from peer-reviewed journal articles, books, conference papers, and reports from credible institutions. Theories of Technology Acceptance Model (TAM) and Service-Dominant Logic (SDL) were integrated in the study.

Dec 1, 2025 245 views pp. 50–56
Organisational Behaviour

Employees' perception and organisational culture in state higher institutions: A cross-institutional study in Delta State

H. E. O. Lucent-Iwhiwhu

This study examined employees' perceptions and organizational culture across three state-owned higher institutions in Delta State, Nigeria: one university, one polytechnic, and one college of education. Using Denison's organizational culture model, the study focused on four objectives: to assess perceptions in each institution type and to compare differences across them. The sample size of 154 respondents from the three institutions was determined using the Krejcie and Morgan formula, derived from a population of 2,749 academic and senior non-teaching staff of seven state higher institutions. Data were obtained through a structured Likert five-point questionnaire and analyzed using descriptive statistics, one-way ANOVA, and Tukey HSD post-hoc test. Results revealed significant variation in perceptions, with the university and the college of education reporting higher mean scores than the polytechnic. The findings indicate that organizational culture is not uniformly perceived across institution types.

Dec 1, 2025 209 views pp. 100–107
Economics Finance Public Administration

Influence of administration, social and community, economic, and transfer services on gross domestic product (GDP) in Nigeria

M. S. Ladan, A. Ayodeji, O. Falola

This study examines the relationship between various sectors of government expenditures and Gross Domestic Product (GDP) from 1981 to 2023. Utilizing a robust regression model, our analysis reveals that GDP is influenced by allocations in administrative, social and community services, economic services, and transfer sectors. The results of the robust regression analysis revealed significant coefficients for each sector of government expenditures. Administrative expenditures and social and community services expenditures were found to have a positive effect on GDP, indicating that investments in these areas contribute positively to economic growth. Conversely, economic services expenditures exhibited a negative impact on GDP, suggesting a potential need for further examination of the allocation and effectiveness of resources in this sector. Additionally, the transfer services sector showed a positive influence on GDP, emphasizing the importance of resource transfers in stimulating economic activity.

Dec 1, 2025 214 views pp. 122–127
Business Administration and Management Entrepreneurship and Innovation

Dynamic capabilities and innovation ecosystems: Exploring the role of dynamic capabilities in sustaining competitive advantage in telecommunication companies in Delta State

Judith Ifeanyi Aloamaka, Aaron Oghenevwayere Agbeche

This study examines the role of dynamic capabilities in sustaining competitive advantage within the context of innovation ecosystems among telecommunication companies in Delta State, Nigeria. Grounded in the Dynamic Capabilities Theory, the study investigates how sensing, seizing, and reconfiguring capabilities influence sustained competitive advantage, innovation performance, and strategic alignment, respectively. Using a quantitative survey research design, data were collected from 120 managerial staff across four major telecom firms and analyzed using Pearson correlation and multiple regression techniques. The findings reveal a significant positive relationship between sensing capabilities and sustained competitive advantage (r = 0.63, p < 0.01), seizing capabilities and innovation performance (β = 0.59, p < 0.01), and reconfiguring capabilities and strategic alignment (β = 0.71, p < 0.01). These results affirm the importance of dynamic capabilities as strategic enablers within innovation ecosystems.

Dec 1, 2025 198 views pp. 76–82
Banking and Finance Business Administration and Management Business Information Technology

Effect of AI adoption on decision-making in quoted Nigerian deposit money banks

D. Mlanga, S. Mlanga

The study examined the effect of AI adoption proxies — AI-Based Automated Bookkeeping Usage and Predictive Analytics for Financial Forecasting — on Decision-Making efficacy within Nigeria's Quoted Money Deposit Banks (QMDBs). Using a quantitative survey design, data from 300 professionals across 13 NGX-listed banks were analyzed via multiple linear regression. Results demonstrate that both proxies significantly enhance decision-making quality, speed, and effectiveness, collectively explaining 79.6% of variance (R² = 0.796). Predictive Analytics exhibited the strongest impact (β = 0.402, p < 0.001), followed by AI-Based Bookkeeping (β = 0.317, p < 0.001). The findings validate AI's role in optimizing strategic outcomes amid Nigeria's infrastructural deficits, data fragmentation, and skill shortages. The study advocates for context-specific strategies, including integrated data infrastructure, workforce reskilling in AI interpretation, regulatory sandbox expansion by the Central Bank of Nigeria (CBN), and managerial change initiatives to foster data-driven cultures.

Dec 1, 2025 362 views pp. 16–24
Marketing

Product packaging and customer patronage of love bite bread in the super market in Enugu State

S. U. Ehimen

The study examined product packaging and customer patronage of love bite bread in selected super market shops in Enugu State. This study sought to determine the effects of product packaging design on customer patronage, assess the effects of colour of product packaging on customers, and ascertain the nature of the relationship between labelling information and customer patronage. A descriptive survey research design was adopted for the study. The population was 180, and the same was used as the sample because of its small size. Out of 180 copies of the questionnaire distributed, 150 copies (83.33%) were returned. The hypotheses were tested using simple linear regression and Pearson product moment correlation coefficient. The findings revealed that product packaging design has a positive and significant effect on customer patronage (r = 0.960; t = 41.883; p < 0.05). Colour product packaging has a positive and significant effect on customer patronage (r = 0.924; t = 29.403; p < 0.05). There is a significant positive relationship between labelling information and customer patronage (r = 0.870, p < 0.05).

Dec 1, 2025 214 views pp. 128–140
Business Ethics and Corporate Governance Entrepreneurship and Innovation

The media and ethical dimensions of leadership: Imperatives for socio-political development of Delta State, Nigeria

G. U. Isika, A. Akaeze, E. Erhenede

There is no gainsaying that a society's values and norms are a reflection of its ethical leadership. Much as leadership influences, guides, and inspires goals and visions, without ethical criteria such as accountability, honesty, competence, and predictability, the attainment of development will be a mirage. This study seeks to find the correlation between ethical dimensions and leadership's imperatives on socio-political developments in Delta State. Specifically, it seeks to determine if ethical governance influenced the governance system of Delta State, ascertain how accountable the leadership of the state is perceived, how socio-political development or innovation is valued, and whether media advocacy for probity and good leadership is upheld. Survey approach and inferential statistics were used, while the Cultural Norms and Development Media Theories form the theoretical framework. The results show no accountability in governance of the state from inception, a troubling level of corruption, and neglect of key economic sectors.

Dec 1, 2025 205 views pp. 165–176
Banking and Finance Economics Finance

Effect of firm performance and fuel subsidy removal on consumer goods firms listed in the Nigerian Exchange Group (NGX)

Ochuko Joy Edheku, Nelson Oke Egware, Samuel Ejiro Uwhejevwe-Togbolo

Fuel subsidy policy in Nigeria has been one of the major pillars of the economic management of the country over the decades, and it has significantly influenced the production and cost dynamics of the energy sector, state spending, and the cost regulation of the private industry. The research design applied in the study was quantitative research design guided by panel data analysis to investigate the impact of the removal of fuel subsidy on the performance of consumer goods firms listed in the Nigerian Exchange Group (NGX). The study population comprised all consumer goods companies listed on the NGX, of which 17 firms were sampled based on data availability. The result revealed that the removal of fuel subsidy (FSR) has a negative impact on all performance indicators (ROA, ROE, NPM, and MTB), which is statistically significant, indicating that the subsidy removal policy has had a negative impact on the profitability of firms and their market value.

Dec 1, 2025 206 views pp. 83–99
Page 1 of 2 Next