Journal of Socio-Economic Management and Transformational Policies
JSEMTP provides a platform for high-impact research that informs policy design, organizational transformation, and socio-economic resilience. It prioritizes evidence-based approaches and international comparative analyses.
YOUTH INNOVATIVENESS AND ENTERPRISE SUSTAINABLE DEVELOPMENT AMONG BUSINESS ANGELS
The study investigate the effect of youth innovativeness on enterprise sustainable development among business angels in Emohua communities. Five community were selected using non-proportionate stratified random sampling methods. The descriptive survey was employed. From the statuary population from national population 2006, the Taro Yamane formula was used to orchestrate the study sample size of 400. The findings reviewed that youth skills, innovation, violence, social and moral decadence, socio characteristic and pipeline vandalism constitute factors that orchestrates sustainable development. In conclusion, the predictors correlates the criterion variable in the long term. It could be recommended that social enterprise innovator and should develop training program that affects all aspect of citadel that boost sustainable development in the community. High input of innovation skills and training to improve the level of product innovation, process innovation, service innovation, social innovation and technology innovation should not only be made free but also compulsory at all level of youthful cohorts institutions. Finally, there is need for removal of violence, recklessness and substitute with innovativeness from the communities the necessity is innovativeness is the arc of dynamism. The presence of business angels could create the paradigm shift.
Innovativeness, Sustainable Development, Youth, Skills, Business Angels
Copyright (c) 2025 Journals Journal of Socio-Economic Management and Transformational Policies https://creativecommons.org/licenses/by-nc-nd/4.0
This study examines the relationship between family business and family conflict in five selected communities in Obio-Akpor LGA, Rivers State. Data were generated with the aid of necessary information collected from the study through the cross-sectional survey, oral interview, questionnaire and personal observation. A total population size of 200 and sample size of 133 was determined using Yaro Yamane’s formula at 0.05 level of significance. Also, 133 copies of questionnaire were distributed to the respondents, while 90 copies were completed and retrieved. The instruments were validated with reliability above 0.7 co-efficient, using Cronbach Alpha technique to research questions and hypotheses were raised which was tested with simple percentage via SPSS 25 version. From the findings, the concept of family business has affected family conflict in the Obio-Akpor communities. In conclusion firms that adhere to the concept of family business experience significant increase in family conflict, while those that neglect the conflict boost in their performance efficiency in merchandizing activities. Based on the findings and conclusion, contribution to scholarship shows that the study has shown good education scheme enhance family business, which intervene in family heathenness and family conflict. Additionally, the study revealed that poverty and language barrier affects spouse boost in family business and family conflict. It could be recommended among others that evaluation of relationship nexus on family business and family conflict in marriages on the physical and psychosocial health of children should indicated that such conflicts adversely affected the emotional safety of children
Family Business, Innovation, Family Conflict, Productivity, Profitability
COMPETITIVE INTELLIGENCE AND BUSINESS GROWTH
Objective: The study pursuit the competitive intelligence and business growth MSME in the Nigerian entrepreneurship world. Thus, 18 states with high momentum of micro, small, medium, enterprise in merchandizing functions. The concept of thinking globally and delving locally could easily be venture by entrepreneur adopting tactical intelligence, market intelligence, counter intelligence and operational intelligence as a competitive edge in the entrepreneurship world. The application of competitive intelligence to fashioned business intelligence and sales intelligence has brighten strategic intelligence (long-term), tactical intelligence (medium-term) and operational intelligence (short-term). Competitive intelligence propels speed to yield rapid growth in return on asset (ROA), return on investment (ROI), return on equity (ROE) and return on capital expenditure (ROCE). Theoretical Framework: The study analyzes with the Ansoff matrix as the strategic planning instrumentation tool that provides a framework to help executives, senior managers on business growth Methodology: The investigation aimed to be philosophical elevation, descriptive and analytical research were used as systematic trend of methodological procedures. Hence, the parametric measurement method of Karl Pearson Product Moment Correlation was employed. Results and Conclusions: The findings fathoms that AI anchor Accounting Intelligence with Business Intelligence on decision making, strategic intelligence, tactical intelligence and operational intelligence merchandising function. Research Implications: The study revealed that competitive intelligence is the heart of Strategic Intelligence, Tactical Intelligence and Operational Intelligence in the entrepreneurship world for facilitating MSMEs growth. Contribution to Scholarship: Competitive Intelligence fine-tunes energizes business growth in the short-term and long-term Originality/Value: The emergence of technology rebranding of competitive intelligence has innovation on marketing intelligence, financial intelligence, social intelligence, tactical intelligence, operational intelligence, strategic intelligence, champiopreneurship and Industry 6.0
Tactical Intelligence, Competitive Intelligence, Strategic Intelligence, Financial Intelligence, Operational Intelligence
Copyright (c) 2026 Journals Journal of Socio-Economic Management and Transformational Policies https://creativecommons.org/licenses/by-nc-nd/4.0
ENTREPRENEURSHIP ATTITUDE AND CUSTOMER FUNDED BUSINESS
This study investigated the entrepreneurship attitude and customer funded business model Among African Nations. The study adopted analytical cross sectional design and correlation design. Randomized quota of entrepreneurs practicing customer funded business with systemization of passion on entrepreneurship attitude from five selected Africa Nations on basis of accidental sampling technique and quota sampling method. A total population of 1000 and sample size of 286 was determined using Slovin's Formula at 0.05 level of significance. The 286 copies of questionnaire were administered, only 257 was deem fit after processing, retriever, coding and cleansing. The Parallel reliability was used to determine the consistency of the instrument that results to 96.10 (0.961). Five research questions and five hypotheses were raised which was tested with non-parametric measurement using Kendall's tau_b because of its monotonic function via SPSS 25 version. From the findings, entrepreneurship attitude strongly correlates with the customer funded business model. Hence, passionate attitudinal structure entrepreneurs significantly facilitate the effectiveness and efficiency of match-maker, pay-in-advance, subscription, scarcity and service-to-product. Hence, it was revealed that the alternate hypotheses were accepted. Based on the findings and conclusion, this study contributes to the knowledge that passion is a vital code to assess the viability of entrepreneurship attitude in full scale. Attitudinal structure bulb and social entrepreneurs keep the fire of passion burning to avoid entrepreneurial exist. It could be recommended that attitudinal structure entrepreneurs should focus on their passion as drive to achieve their goals. More so, subscription, pay in advance and service to product and match making should be utilized in businesses with complexity in the long-term.
Entrepreneurship Attitude, Passion, Growth, Match Making, Customer Funded Business, Yin-Yang principles
Copyright (c) 2026 Journal of Socio-Economic Management and Transformational Policies https://creativecommons.org/licenses/by-nc-nd/4.0
BUSINESS INNOVATION AND ENTREPRENEURSHIP ADAPTABILITY
This study investigated business innovation and entrepreneurship adaptability in the manufacturing enterprise in Nigeria from 2011-2022 using Panel Data from annual financial statement of quoted companies. Data for the study were obtained from secondary sources and analysed using Eview10 statistical package namely: Unit Root Test, Cointegration test; among others. Data for the work were drawn with purposive sampling techniques from samples of observations in Nigeria stock exchange statistical Bulletins. The co-integration .test revealed a long-term relationship among the explanatory variable (business champions and related party transaction) and response variable (return on equity). Therefore, overall we reject null hypothesis and alternate that there is significant (short-run and long-run) relationship between employed variables but in favour with business innovation and creative entrepreneurship strong correlates. It can be recommended that business champions should absorbed product innovation, process innovation and market innovation in the enterprise to boost the return on equity in the long-term and short-term. Enterprise should provide all necessary resources needed to understand the impact of creative innovation on stimulating growth and development on entrepreneurship sensitivity in the firms. Extrapreneur, ultrapreneurs and co-entrepreneurs should work together to tighten compliance in the firms in order to enhance possible innovation strategies on product, process and market to increase the return on equity of the enterprise. Entrepreneurship adaptability training should be conducted frequently among business champions.
Business innovation, Return on Investment, Return on Equity, Entrepreneurship Adaptability, Business Champions
POLITICAL AND CULTURAL POLARIZATION AS BARRIERS TO LOCAL DEVELOPMENT: A CASE STUDY OF AKPUGO COMMUNITY IN NKANU WEST, NIGERIA
This study examines how political and cultural polarization influence local development outcomes in Akpugo community, Nkanu West Local Government Area of Enugu State, Nigeria. While development challenges in rural areas are often attributed to material constraints, this research shifts attention to internal social dynamics that shape collective action. Using a mixed-methods approach, data were collected from 281 respondents through structured questionnaires and supported with key informant interviews. Findings from the quantitative analysis, conducted using SPSS Version 21, indicate that political polarization has a strong negative effect on development outcomes (β = -0.44), while cultural polarization also contributes significantly to reduced participation and cooperation (β = -0.29). In contrast, social capital shows a positive and significant relationship with development (β = 0.51), highlighting the importance of trust and collaboration. These statistical patterns are reinforced by qualitative insights, where respondents consistently linked stalled projects and low participation to leadership disputes, perceived exclusion, and lack of trust. The study observes that development initiatives are often interpreted through group affiliations, with community members more likely to support projects they perceive as inclusive. Where divisions persist, cooperation becomes selective, and collective efforts weaken. The paper therefore argues that development in such contexts is not solely a question of resources but is deeply shaped by social relationships and governance structures. Addressing these underlying dynamics is essential for achieving sustainable community development.
LOCALIZING PEACE: CONFLICT RESOLUTION AND PEACEBUILDING STRATEGIES IN POST-CONFLICT AFRICAN STATES FROM A DEVELOPMENTAL PERSPECTIVE
This study examines localized peacebuilding strategies in post-conflict African states through a developmental lens, emphasizing the interaction between community-based mechanisms, institutional frameworks, and socio-economic recovery. Using a convergent mixed-methods design, data were collected from 412 survey respondents, 62 key informants, and eight focus groups across Rwanda, Sierra Leone, Côte d’Ivoire, and South Africa, complemented by secondary data from development indicators and conflict datasets. Findings demonstrate that localized peace mechanisms significantly outperform centralized and externally driven approaches. Survey results show that an average of 81% of respondents express higher trust in community-based institutions than in national or international actors (Figure 1). Comparative analysis (Table 1) indicates that countries with stronger integration of local systems into national frameworks—particularly Rwanda and Côte d’Ivoire—record higher reductions in conflict incidence (82% and 61%, respectively) and improved human development outcomes. These results corroborate existing literature emphasizing local ownership as a determinant of legitimacy and sustainability in peacebuilding processes. The study further establishes a strong empirical relationship between development and peace outcomes. As reflected in Tables 3 and 4, interventions such as youth employment, rural development, and peace education consistently rank among the most effective strategies, supporting arguments by scholars that socio-economic inequalities are central drivers of conflict recurrence. However, findings also reveal persistent gaps, including weak policy integration of local mechanisms, uneven resource allocation, and limited inclusion of women and youth. Overall, the study concludes that sustainable peace in African post-conflict contexts is most effective when it is locally grounded, developmentally supported, and institutionally coordinated. It argues that hybrid models integrating indigenous systems with formal governance structures provide the most viable pathway for long-term stability and recommends sustained investment in community-based institutions, inclusive development, and policy alignment.
Africa, development, Post-conflict, African, states, inequalities, community-based, mechanisms, frameworks
GLOBAL ECONOMIC IMPLICATIONS OF THE MIDDLE EAST CRISIS: PATHWAYS TO STABILITY AND SUSTAINABLE PEACE AND DEVELOPMENT.
The Middle East remains a critical region in the global economic system due to its strategic position in energy production and international trade. Recent geopolitical tensions involving major actors such as the United States, Israel, and Iran/Iraq have intensified economic uncertainties across the world. This paper examines the global economic implications of the Middle East crisis with particular attention to energy price volatility, inflationary pressures, disruption of trade routes, financial market instability, and declining economic growth. Using a review-based approach, the study draws from reports of international organizations such as the International Monetary Fund (IMF), World Bank, and credible global media sources to analyze emerging trends. The findings reveal that the crisis has far-reaching consequences that extend beyond the region, affecting both developed and developing economies. The paper concludes that sustained diplomatic engagement, diversification of energy sources, and strengthened global economic cooperation are essential for mitigating the adverse effects of the crisis and promoting sustainable development.
Middle East, financial, market, instability, energy, price, volatility, inflationary, pressures
DESIGNING INTEGRATED POLICY INTERVENTIONS FOR YOUTH ENTREPRENEURSHIP IN NIGERIA: ADDRESSING KEY BARRIERS, STRENGTHENING ECOSYSTEMS, AND ESTABLISHING STANDARDIZED IMPACT METRICS
Youth entrepreneurship remains a vital strategy for addressing Africa's persistent youth unemployment and fostering economic diversification, yet success rates of youth-led ventures continue to lag due to systemic barriers and fragmented interventions. This study develops a comprehensive success model for youth entrepreneurship in Africa, using Nigeria as a case study. Employing a convergent parallel mixed-methods design, the research integrates quantitative surveys (N = 595 youth entrepreneurs aged 21–35 with 0–5 years' experience) across five diverse locations (Lagos, Onitsha, Rivers State, Abuja, and Kano) with qualitative semi-structured interviews and focus groups. Data collection occurred between January and March 2025, grounded in Ajzen's Theory of Planned Behavior and Isenberg's Entrepreneurship Ecosystem Framework. Quantitative analysis utilized descriptive statistics, ANOVA, t-tests, and Structural Equation Modeling (SEM) in SPSS/AMOS, while qualitative data underwent thematic analysis. Findings reveal that financial exclusion and infrastructure deficits constitute foundational barriers, with demographic disparities (gender, location, education) amplifying challenges. Hybrid education-apprenticeship models significantly outperform single-pathway approaches, enhancing venture survival by 34% and self-efficacy. Integrated policy interventions addressing finance, markets, skills, and support simultaneously yield substantial improvements in survival rates, profitability, employment creation, and growth (SEM β > 0.45, p < 0.001). Voluntary formalization succeeds through incentive-driven frameworks, and standardized multidimensional metrics (survival, revenue growth, innovation capability, resilience) markedly enhance research consistency, comparability, and analytical depth (paired t-tests, p < 0.001). The study concludes that sustainable youth entrepreneurship requires ecosystem synergy, prioritizing foundational enablers before higher-level interventions. Recommendations include establishing unified national frameworks for integrated support, institutionalizing hybrid curricula, developing youth-centric finance products, and adopting standardized metrics for evidence-based evaluation to advance inclusive innovation and economic impact across Africa.
CAPACITY BUILDING PROGRAMMES AND TEACHING EFFECTIVENESS OF ECONOMICS TEACHERS IN NIGERIAN SECONDARY SCHOOLS
The quality of Economics teaching in Nigerian secondary schools depends largely on the professional competence of teachers and their ability to adopt effective instructional strategies. Capacity building programmes have been identified as a vital mechanism for enhancing teachers’ knowledge, skills, and pedagogical practices. This paper examines the role of capacity building programmes in improving the teaching of Economics in Nigerian secondary schools. Using a position paper approach, the study reviews existing literature, educational policies, and professional development practices to present an informed argument on the importance of continuous capacity building for Economics teachers. The paper argues that capacity building programmes enhance subject matter mastery, pedagogical skills, use of instructional materials, assessment techniques, and teacher motivation. Despite challenges such as inadequate funding, limited access to training opportunities, and poor implementation, the study concludes that well-structured and sustained capacity building programmes are essential for improving the quality of Economics education and students’ learning outcomes in Nigerian secondary schools.
Capacity building, Economics programme, Teachers
SOCIAL INTELLIGENCE AND STRENGTH BASED APPROACH AMONG CO-ENTREPRENEURS AND COTREPRENEUR
The study investigate the Social Intelligence and Strength based approach among co-entrepreneurs and cotrepreneur in Communities, Bayelsa. State. Five community clusters were selected using non-proportionate stratified random sampling methods. The descriptive survey was employed. From the dossier population of 1000 persons, the Taro Yamane formula was used to orchestrate the study sample size of 286 co-entrepreneurs approximately. The findings reviewed that social awareness and social faculty constitute factors boost credibility in the strength based approach ain the community. In conclusion, the predictors correlates the criterion variable in the long term. It could be recommended that co-entrepreneurs should be assertive, emotionally mature, as well as maintain positive connectedness with their spouse. Co-entrepreneurs and cotrepreneur should endeavour to have an in-depth understanding of the personality make up of their spouse. Such understanding will help them (couples) live harmoniously and peacefully. Co-entrepreneurs should embark on programmes that will enhance their social awareness for a satisfactory marriage relationship. More so, co-entrepreneurs should employ effective communication techniques in their marital relationship. Lack of communication can be very destructive in a marriage relationship. Guidance counselors should emphasize more on personality traits of coentrepreneurs and cotrepreneurs during lifestyle counseling sessions.
Poverty, Hunger, Social Awareness, Strength Based Approach, Social Facility, Strength Based Approach
THE IMPORTANCE OF ORGANIZING CAPACITY BUILDING PROGRAMMES FOR SECONDARY SCHOOL SECURITY PERSONNEL IN NIGERIAN SCHOOL FOR SUSTAINABLE SCHOOL SAFETY
The safety of students, staff, and school property in Nigerian secondary schools has become a significant concern due to increasing incidents of theft, vandalism, violence, and other security threats. While infrastructure such as fences and surveillance systems is essential, the competence and preparedness of security personnel remain critical for effective school security management. This paper adopts the position that organizing capacity building programmes for school security personnel is indispensable for enhancing their skills, knowledge, and professionalism. Drawing on existing literature and documented security practices, the study highlights the benefits of such programmes, including improved emergency response, ethical conduct, technological competence, and the creation of a safe learning environment. The paper concludes that investing in the professional development of security personnel ensures proactive security management, minimizes risks, and promotes trust among all school stakeholders.
Capacity Building, School Security Personnel, Secondary Schools, Nigeria, Professional Development, Emergency Preparedness
ACCOUNTING ESTIMATES AND CORPORATE VALUATION OF QUOTED FOODS AND BEVERAGES MANUFACTURING FIRMS IN NIGERIA
There are growing concern that the level of accounting estimates done by management in financial statements, could either enhance or impair investors and stakeholder’s perspective towards corporate valuation. Hence, this study empirically investigated the relationship between accounting estimates and corporate valuation of quoted foods and beverages manufacturing firms in Nigerian. Panel data were extracted from the published financial statements of foods and beverages manufacturing firms quoted in the Nigerian Exchange Group, spanning 2012-2021. To evaluate the relationship between accounting estimates and corporate valuation, the study employed provision for depreciation, provision for tax, and provision for bad debt as proxies of accounting estimates whereas price to book value ratio (PBVR), book value per share (BVPS) and return on investment (ROI) were used as measures of corporate valuation, while firm size serve as a variable of the relationship between accounting estimates and corporate valuation The convenient sampling technique was used to determine the sample size while ex-post facto research design was adopted for the study. The study was built on agency and stakeholders’ theories. Research questions and hypotheses were formulated based on the study objectives; and were tested at 5% level of significance. Four study models were developed and analyzed using descriptive, correlation and panel multiple regression techniques. The results of the analyses showed that all dimensions of accounting estimates and measures of corporate valuation correlated positively and inversely. Specifically, this study concluded that there was a statistically significant relationship between the measures of corporate valuation- price to book value ratio, book value per share, and return on investment with the following accounting estimates variables: provision for depreciation, provision for tax and provision for bad debt. While provision for depreciation exhibited non statistically significant relationship with book value per share and return on investment. Similarly, both provision for tax and provision for bad debt showed non statistically significant relationship with price to book value ratio. The results of Hausman test revealed that accounting estimates measures determine 60.48%, 74.17%, 32.69%, and 45% of the variations in price to book value ratio, book value per share, return on investment and firm size respectively. Similarly, the F-statistic of 3.66, 27.11, 5.41, and 8.81, with p-value of 0.000, is statistically significant at 1%, and indicates that the models have a very high goodness of fit. Furthermore, there was non statistically significant relationship between provision for depreciation and book value per share as well as return on investment. Also, provision for tax and provision for bad debt revealed non statistically significant relationship with price to book value ratio respectively. Moreso, accounting estimates measures except provision for tax and provision for bad debt maintained a strong and significant relationship with price to book value ratio. The result also revealed that firms size have positive and significant moderating effect on valuation and accounting estimates. The study concluded that accounting estimates have a strong influence on price to book value ratio and book value per share than return on investment of the sampled firms. The study recommends amongst others robust regulatory framework by IASB that will totally eliminate any element of subjectivity in making accounting estimates, as well as ensuring that accountants adhere strictly to the existing provisions of IFRS that bothers on recognition and measurement criteria for making accounting estimates in order to reduce material misstatement and hence help users of accounting information make informed financial decisions.
Provision for Depreciation, Provision for Tax, Provision for bad Debt, Firm Size, Price to Book Value Ratio
EMBEDDED ACCOUNTING ESTIMATES AND FINANCIAL STATEMENTS
There are growing concern that the level of accounting estimates done by management in book value per share (BVPS), could either enhance or impair investors and stakeholder’s perspective towards corporate valuation. Hence, this study empirically investigated the relationship between accounting estimates and corporate valuation of quoted foods and beverages manufacturing firms in Nigerian. Panel data were extracted from the published financial statements of foods and beverages manufacturing firms quoted in the Nigerian Exchange Group, spanning 2012-2021. To evaluate the relationship between accounting estimates and book value per share (BVPS), the study employed provision for depreciation, provision for tax, and provision for bad debt as proxies of accounting estimates whereas, book value per share (BVPS) were used as measures of corporate valuation, while firm size serve as a variable of the relationship between accounting estimates and book value per share (BVPS), The convenient sampling technique was used to determine the sample size while ex-post facto research design was adopted for the study. The study was built on agency and stakeholders’ theories. Research questions and hypotheses were formulated based on the study objectives; and were tested at 5% level of significance. Four study models were developed and analyzed using descriptive, correlation and panel multiple regression techniques. The results of the analyses showed that all dimensions of accounting estimates and measures of corporate valuation correlated positively and inversely. Specifically, this study concluded that there was a statistically significant relationship between the measures of corporate valuation- book value per share with the following accounting estimates variables: provision for depreciation, provision for tax and provision for bad debt. While provision for depreciation exhibited non statistically significant relationship with book value per share. Similarly, both provision for tax and provision for bad debt showed non statistically significant relationship with price to book value ratio. The results of Hausman test revealed that accounting estimates measures determine 32.69% of the variations in book value per share, n on investment and firm size respectively. Similarly, the F-statistic of 11, 5.41 with p-value of 0.000, is statistically significant at 1%, and indicates that the models have a very high goodness of fit. Furthermore, there was non statistically significant relationship between provision for depreciation and book value per share as well as return on investment. Also, provision for tax and provision for bad debt revealed non statistically significant relationship with price to book value ratio respectively. Moreso, accounting estimates measures except provision for tax and provision for bad debt maintained a strong and significant relationship with price to book value ratio. The result also revealed that firms size have positive and significant moderating effect on valuation and accounting estimates. The study concluded that accounting estimates have a strong influence on book value per share of the sampled firms. The study recommends amongst others robust regulatory framework by IASB that will totally eliminate any element of subjectivity in making accounting estimates, as well as ensuring that accountants adhere strictly to the existing provisions of IFRS that bothers on recognition and measurement criteria for making accounting estimates in order to reduce material misstatement and hence help users of accounting information make informed financial decision.
Provision for Depreciation, Provision for Tax, Provision for bad Debt, Firm Size, Book Value Per Share
CIRCULAR ECONOMY IN NIGERIAN TERTIARY INSTITUTIONS: A CASE FOR PAPER UTILIZATION PRACTICES
The study explored the Circular Economy in Nigerian Tertiary Institutions practices in the area of paper utilization. Depending on secondary data obtained from recognized online and print resources. The study concluded that reduction in environmental degradation, cost savings and efficient resource utilization, promotion of sustainable campus management, enhancement of digital transformation, educational and behavioral development of students and staff, support for national and global sustainability goals, improvement in institutional image and competitiveness and job creation and industry linkages are some of the benefits of promoting paper circular economy in the Nigerian tertiary institutions. Also, the paper identified digitalization of academic and administrative processes, paper reduction policies and institutional guidelines, promotion of paper reuse practices, establishment of campus-based paper recycling systems, sustainable procurement of paper materials, environmental awareness and behavioral change campaigns, integration of circular economy into institutional governance and collaboration with government and private sector stakeholders as some of the management practices that will enhance support paper circular economy development in the tertiary institutions in Nigeria. Based on these findings, the paper recommends several methods of approach to improve the economic management in tertiary institutions.
Circular Economy, Tertiary Institutions and paper production
THE PLIGHT OF ACCOUNTING ESTIMATES AND RETURN ON INVESTMENT
There are growing concern that the level of accounting estimates done by management in return by investment (ROI), could either enhance or impair investors and stakeholder’s perspective towards corporate valuation. Hence, this study empirically investigated the relationship between accounting estimates and corporate valuation of quoted foods and beverages manufacturing firms in Nigerian. Panel data were extracted from the published financial statements of foods and beverages manufacturing firms quoted in the Nigerian Exchange Group, spanning 2012-2021. To evaluate the relationship between accounting estimates and corporate valuation, the study employed provision for depreciation, provision for tax, and provision for bad debt as proxies of accounting estimates whereas corporate valuation were used as measures of ROI, while firm size serve as a variable of the relationship between accounting estimates and corporate valuation The convenient sampling technique was used to determine the sample size while ex-post facto research design was adopted for the study. The study was built on agency and stakeholders’ theories. Research questions and hypotheses were formulated based on the study objectives; and were tested at 5% level of significance. Four study models were developed and analyzed using descriptive, correlation and panel multiple regression techniques. The results of the analyses showed that all dimensions of accounting estimates and measures of corporate valuation correlated positively and inversely. Specifically, this study concluded that there was a statistically significant relationship between the measures of return on investment with the following accounting estimates variables: provision for depreciation, provision for tax and provision for bad debt. While provision for depreciation exhibited non statistically significant relationship with book value per share and return on investment. Similarly, both provision for tax and provision for bad debt showed non statistically significant relationship with ROI. The results of Hausman test revealed that accounting estimates measures determine 45% of the return on investment and firm size. Similarly, the F-statistic of 3.66, 27.11, 5.41, and 8.81, with p-value of 0.000, is statistically significant at 1%, and indicates that the models have a very high goodness of fit. Furthermore, there was non statistically significant relationship between provision for depreciation and book value per share as well as return on investment. Also, provision for tax and provision for bad debt revealed non statistically significant relationship with price to book value ratio respectively. Moreso, accounting estimates measures except provision for tax and provision for bad debt maintained a strong and significant relationship with ROI. The study concluded that accounting estimates have a strong influence on return on investment of the sampled firms. The study recommends amongst others robust regulatory framework by IASB that will totally eliminate any element of subjectivity in making accounting estimates, as well as ensuring that accountants adhere strictly to the existing provisions of IFRS that bothers on recognition and measurement criteria for making accounting estimates in order to reduce material misstatement and hence help users of accounting information make informed financial decision.
Provision for Depreciation, Provision for Tax, Provision for bad Debt, Firm Size, Return on Investment
INFLUENCE OF PROMPT PAYMENT OF TEACHER’S SALARIES ON STUDENT’S ACADEMIC ACHIEVEMENT IN SECONDARY SCHOOLS IN EBONYI STATE
This research evaluates the influence of prompt payments of teacher’s salaries on academic achievement in secondary schools in Ebonyi State. There is a dearth of studies that have investigated the link between prompt payment of teachers’ salaries and student academic achievement. Thus, there is a need to study the effect of prompt payment of teachers’ salaries on student academic achievement in the state. The study made use of a descriptive survey design. The population of the study comprised 1,175 senior secondary school teachers. Cluster sampling technique was used to select 240 teachers from the four senatorial zones of Ebonyi State. The instrument of data collection was structured questionnaires. The results of the data collected, analyzed using descriptive statistics revealed that prompt payment of teacher’s salaries had a positive correlation to academic achievement among students. It was concluded that prompt payment of teacher’s salaries has a direct influence on student academic achievement and thus ensure better and quality education for the students. Recommendations based on the findings of the study were that the government should ensure prompt payment of teacher’s salaries, and that if payment of teacher’s salaries are timely made, it will increase the quality of education service and increase the academic performance of the students.
Prompt, Salary, teacher, Student and Achievement
Copyright (c) 2025 Journal of Socio-Economic Management and Transformational Policies https://creativecommons.org/licenses/by-nc-nd/4.0
NORMATIVE, AFFECTIVE AND CONTINUANCE COMMITMENT AS CORRELATES OF LECTURERS’ JOB PERFORMANCE IN COLLEGES OF EDUCATION IN EDO STATE
This research investigated normative, affective and continuance commitment as correlate of job performance of lecturers in Colleges of Education in Edo State. In the study, three hypotheses were developed and tested. The research design of the study was correlational design. All 84 lecturers (academic personnel) at the colleges of education in Edo State were the population and total enumeration adopted as sample size. Organisational Commitment Scale (OCS) and Performance Evaluation Questionnaire (PEQ) were the two instruments that were used in the study. The split-half reliability protocols were used to evaluate the instrument's dependability. At a significance level of 5 percent, the Pearson Product Moment Correlation (PPMC) method was used to test hypotheses 1 through 3. The findings indicated a favourable, moderately significant association between lecturers' job performance and their normative, affective, and continuance commitment. It is therefore, recommended that the state government make an effort to reward academic personnel with special incentives based on exceptional accomplishments to encourage their continuation and meaningful commitment to the school goals.
ASSESSMENT OF ACCIDENT AND SAFETY PRACTICES OBSERVED DURING CHEMISTRY PRACTICAL CLASSES IN SECONDARY SCHOOLS IN AWKA SOUTH LOCAL GOVERNMENT AREA
This study examined assessment of accident and safety practices observed during chemistry practical classes in secondary schools in Awka South Local Government Area of Anambra state. The study adopted a descriptive survey research design. The population consisted of 2,096 SS2 chemistry students from nineteen public secondary schools in Awka South Local Government Area. Five research questions guided the study. The sample size of the study consisted of one hundred (100) chemistry students drawn from five public secondary school chemistry laboratories in Awka south local government area. The sample was drawn from the population using simple random sampling technique (balloting with replacement). The instrument used for data collection was named Chemistry Practical Class Accident and Safety Questionnaire (CPCASQ) adapted from Sugut (2020) Laboratory Hazard Questionnaire (LHQ). The instrument has five sections A, B, C, D and E in line with purpose of study and was validated by three experts with reliability values of 0.96, 0.98, 0.91, 0.95, 0.98 for the five sections of CPCASQ. Mean ratings was used to answer the research questions one, two, three and five while percentages was used in answering research question four using a modified Likert type four-point rating scale with numerical values of 4,3,2,1. The decision rule was that values from 2.50 indicated agreement while values below 2.50 indicated disagreement while percentages from 50% and above indicated agreement while below 50% indicated disagreement. The results revealed among others that students were fully aware of the laboratory safety practices observed during chemistry practical classes and there are areas that are being neglected which are important to safety of students and others in the laboratory. From the findings, recommendations and conclusion were made.
Chemistry, Accident and Safety Practices, Chemistry Practicals
INFLUENCE OF PITIABLE FUNDING OF EDUCATION ON DECAYING STANDARD OF SECONDARY EDUCATION IN ENUGU EDUCATION ZONE OF ENUGU STATE.
This study was carried out to investigate the influence of Pitiable Funding of Education on decaying standard of Secondary Education in Enugu State. Survey research design was adopted for this study. This study was carried out in Enugu Education Zone of Enugu State. The population of the study consists of all the teachers in government owned secondary schools in Enugu education zone of Enugu State comprising of 31 schools as at the time of the study with a population of about 1147 students. Simple random sampling was used to draw twenty teachers (20) from each of the six selected schools. A total of 120 respondents served as sample size for the study. The instrument used for data collection is questionnaire designed by the researcher. The instrument was validated using face validity method. To test for the reliability of the instrument, a test-retest method was used a coefficient of the two scores as 0.72 with the use of cronbach alpha. Mean analysis method was used the data. Findings from the study shows that; poor funding hinders implementation of curriculum content negatively poor funding leads to unavailability of instructional materials in schools; dilapidated physical structures in schools are as a result of poor funding. It was recommended that Funding should be improved upon in public secondary schools by government in order to ensure the provision of quality libraries, teaching materials, and other facilities to enhance teaching and learning.
Quality Control, Funding and nature of Education Funding