http://njms.unilag.edu.ng/issue/feedNigerian Journal of Management Studies2025-04-18T17:58:35+00:00Dr. Ismaila Adelekeiadeleke@unilag.edu.ngOpen Journal Systems<p>Notes to Contributors: <br>Nigerian Journal of Management Studies (NJMS) is dedicated to the advancement of management research. It is a peer-reviewed journal publishing high quality, original manuscript concerned with business management, marketing, entrepreneurship, banking issues. The NJMS aims to serve business, finance and accounting, industrial relations, actuarial science, insurance and other related practitioners from the business community. Its focus is unique in its commitment to promoting academic debate on status quo. Papers examine emerging trends in business management and fast-changing concerns faced by corporations, governments, practitioners and regulators from a comprehensive range of areas. Beyond the immediate crisis, economic policies, accounting and finance and business management practices affect the stability of major institutions and even national and international economies. These disciplines require ongoing investigation in order to alleviate the present crisis and help avert the next crisis. Therefore, these problems can only be addressed by researchers who are able to bridge discipline, theory and practice.</p>http://njms.unilag.edu.ng/article/view/2482Knowledge Management Approaches and Employees’ Performance in BUA Sugar Refinery, Lagos State, Nigeria2025-04-18T11:30:58+00:00Samuel Chidiebere OKEKEsokeke@unilag.edu.ngKehinde LAWALkehindelawal598@gmail.com<p><em>This study examines how the knowledge management approach from the perspective of knowledge acquisition, sharing, and retention relates to employees’ performance in BUA Sugar Refinery in Lagos State, Nigeria. The study employed a cross-sectional survey research design with a survey strategy. Primary and secondary data sources were utilised for the study and were obtained by administering a questionnaire structured in a close-ended format in the case of primary data while the secondary data were obtained through relevant literature. The simple random sampling was employed in sampling the respondents and data were obtained through a questionnaire administered physically to a sample of 164 respondents determined through the Yamane formula from a total population of 280. However, only 110 copies of questionnaire were returned and were utilised for analysis using descriptive statistics involving frequency distribution table and percentage while correlation analysis was employed to test the formulated hypotheses at 5% level of significance. The study findings revealed that knowledge acquisition (r =</em>.389, <em>p < .05), sharing (r =</em>.448, <em>p < .05) and retention (r =</em>.376, <em>p < .05) significantly relate to employees’ performance respectively. The authors, therefore, recommends among others that management should encourage and support employees who attempt to embark on knowledge acquisition through learning and training programmes as such endeavours would help employees to acquire new knowledge that can be deployed to improve services to the organisation.</em></p>2025-04-18T11:30:58+00:00Copyright (c) 2025 Nigerian Journal of Management Studieshttp://njms.unilag.edu.ng/article/view/2483Workforce Planning and Healthcare Service Delivery in Lagos University Teaching Hospital2025-04-18T11:40:39+00:00Oluwabusayo Olanrewaju ONIoooni@unilag.edu.ngAdekunle Olusegun FALOLAsegunfalola9@gmail.com<p><em>Workforce planning is a critical strategy for enhancing healthcare service delivery, particularly in teaching hospitals. This study investigated the effect of workforce planning on healthcare service delivery at Lagos University Teaching Hospital (LUTH). A cross-sectional research design and a quantitative approach were adopted, with primary data collected using a structured questionnaire administered to 326 respondents from various departments within the hospital. Regression analysis conducted through the Statistical Package for the Social Sciences (SPSS) was used to test the research hypothesis. The findings revealed a significant effect of workforce planning on healthcare service delivery (F = 29.424, p = 0.000; Beta = 0.289). Despite the limitations of the study, the empirical findings contribute to the understanding of workforce management strategies in healthcare environments. The study underscores the necessity for teaching hospitals to adopt comprehensive workforce planning practices to meet evolving healthcare demands and ensure optimal service delivery.</em></p>2025-04-18T11:40:39+00:00Copyright (c) 2025 Nigerian Journal of Management Studieshttp://njms.unilag.edu.ng/article/view/2484Impact of Shifting to Renewable Energy on the Performance of Manufacturing Companies: A Panacea to the Removal of Oil Subsidy2025-04-18T11:54:01+00:00David Chucks AKANakandavidchucks@yahoo.comOchuko Joy EDHEKUedhekuochukojoy@yahoo.com<p><em>The research analyses the impact of shifting to renewable energy on the performance of manufacturing companies following the removal of the fuel subsidy. The study adopted quantitative research methods utilising unit root tests, heteroscedasticity tests, logistic regression analysis and Chow tests to investigate renewable energy adoption effects on manufacturing performance. Data from Trading Economics, the World Bank, and commodity websites reveal an insignificant relationship between fuel subsidy removal and GDP (p = 0.1362); however, the structural break in 2015 demonstrates significant changes as shown by the Chow test (p = 0.0001). Importation shows a significant relationship to GDP (R² of 65%, p-value of 0.0001). The study using logistic regression (Nagelkerke R² = 52%, p = 0.003) shows that switching to renewable energy sources makes factories more productive. This supports both the resource-based view (RBV) and the energy transition theory. The study recommends two policy directions to support its findings, which include cutting down local product imports, as the significant relationship between GDP and importation is likely to be from high taxes received from imported goods, and funding renewable energy projects, including solar farm development, as well as providing energy subsidy programmes. Governments should implement incentive programmes and infrastructure upgrades to support Nigeria's energy transition because this will enhance economic stability throughout the country.</em></p>2025-04-18T11:54:01+00:00Copyright (c) 2025 Nigerian Journal of Management Studieshttp://njms.unilag.edu.ng/article/view/2485Work Pressure and Drug Abuse in the Workplace: A Conceptual Review2025-04-18T12:12:50+00:00Daramola Kayode AYENImolakay2003@gmail.comKabiru Ishola GENTYishola.genty@lasu.edu.ngTinuke Moradeke FAPOHUNDAtinuke.fapohunda@lasu.edu.ngMashood MUDASHIRmashood.mudashir@brooksinsights.org<p><em>Drug use in the workplace is a behaviour displayed by employees to cope with work-related pressures. Based on the review of existing literature, this paper concluded that work pressure is caused by some Organisational factors, and employees resort to drug abuse to cope with work-related pressures. The availability of substances in the workplace, the work environment's culture, management control, job dissatisfaction, work group influence, and inadequate regulations are some of the workplace factors identified as contributing to drug use among employees. It was also noted through the lens of social control theory that turning to drug use in response to workplace pressure could result in absenteeism, low productivity, losing one's job, showing deficient performance, and psychological problems. The paper suggested that every Organisation's human resource management department can lessen pressures at work enacting strict laws to deal with the phenomenon of drug use in the workplace.</em></p>2025-04-18T12:12:50+00:00Copyright (c) 2025 Nigerian Journal of Management Studieshttp://njms.unilag.edu.ng/article/view/2486Forensic Accounting Techniques and Corporate Governance Practices in Publicly Quoted Companies in Nigeria2025-04-18T12:28:10+00:00Austin Olisa ENEANYAaustinolisa@yahoo.comSolomon Ibrahim AUDUsolomonibrh@yahoo.com<p class="Default" style="margin-bottom: 12.0pt; text-align: justify;"><em><span lang="EN-GB">The study is designed to examine the effect of forensic accounting techniques on corporate governance of publicly quoted companies in Nigeria. The population is focused on finance professionals in one hundred and seventy-nine listed companies on the Nigerian exchange. The sample is made up of finance professionals scattered across selected public quoted companies. Questionnaire was administered and the analysis of variance and regression were used to examine the influence of forensic accounting practices on corporate governance of publicly quoted companies in Nigeria. The result reveals that forensic accounting techniques have a positive influence on corporate governance practices in public quoted companies in Nigeria. It is concluded from the study that forensic accounting techniques have a significant influence on corporate governance practices in public quoted companies in Nigeria. It is recommended that forensic accounting techniques be encouraged to enhance corporate governance practices among public quoted companies in Nigeria.</span></em></p>2025-04-18T12:28:10+00:00Copyright (c) 2025 Nigerian Journal of Management Studieshttp://njms.unilag.edu.ng/article/view/2487Workplace Incivility and Organisational Commitment in the Nigerian Context: A Pathway to Achieving Decent Work and Sustainable Growth2025-04-18T12:40:45+00:00Moruf Akanni ADEBAKINmoruf.adebakin@yabatech.edu.ngAbdulazeez Abioye LAWALalawal@pau.edu.ngNurudeen Alao ADEBAKINnadebakin86@gmail.com<p><em>This study investigates the relationship between workplace incivility and organisational commitment in Nigerian organisations, considering demographic variables such as age, gender, married status, and educational level. A cross-sectional design was used to collect data from 435 employees from four public sector organisations. The findings show a complex relationship between workplace behaviours and organisational outcomes. Contrary to previous research, hostility was revealed as a substantial positive predictor of organisational commitment. Privacy invasion, exclusionary behaviour, and gossiping were not significant predictors, although there were gender disparities in gossiping, with males reporting higher levels. Age was a favourable predictor of organisational commitment, but marital status and educational qualifications were negative factors. These findings highlight the significance of cultural and economic circumstances in determining organisational dynamics. The study emphasises the importance of personalised treatments addressing workplace incivility and demographic-specific retention methods. The findings provide complex insights into the links among workplace incivilities, organisational commitment, and demographic variables in the Nigerian context, highlighting the need for further investigation of these dynamics in diverse cultural situations.</em></p>2025-04-18T12:40:45+00:00Copyright (c) 2025 Nigerian Journal of Management Studieshttp://njms.unilag.edu.ng/article/view/2488Modelling the Adoption of Big Data Analytics Among Accounting Practitioners in Nigeria2025-04-18T17:58:35+00:00Simon Ayo ADEKUNLEsimon.adekunle@uniben.eduTimothy Onechojon USMANsimon.adekunle@uniben.eduOghenovo Owigho OKEREsimon.adekunle@uniben.eduEseoghene KOKOGHOsimon.adekunle@uniben.eduChioma Magdalene ISAIAHsimon.adekunle@uniben.eduNgozi Joan ISIBORsimon.adekunle@uniben.edu<p><em>The competitive terrains in many organisations have changed as a result of rapid development in information technology. Accounting practitioners are not exempted from this because of the unprecedented level of unstructured and semi-structured large volume of data the firms are to manage to gain competitive advantage innovatively. This study is built on the technology acceptance model to investigate and model the adoption of big data analytics among accountants using constructs such as perceived benefits, technology complexity, data quality, and IT infrastructure. The study also examined the mediating role of top management support in adopting big data analytics. Cross-sectional research design was employed by designing and distributing questionnaire electronically to accounting practitioners working in selected organisations in Nigeria. Data obtained from 264 responses were analysed descriptively and the research model estimated using regression analysis to establish the links among the variables. The results showed that perceived benefits, technology complexity, and data quality positively and significantly impact BDA adoption. IT infrastructure has a positive but non-significant impact on BDA adoption. It is recommended that organisations harness the power of big data analytics to achieve increased data value and derive valuable insights from complex datasets to make informed business decisions.</em></p>2025-04-18T17:58:35+00:00Copyright (c) 2025 Nigerian Journal of Management Studies