Volume 6 (2025)

1

Research Article DOI: 10.68022/kbmr.2025.gzervfgj

KADUNA STATE INTERNAL REVENUE SERVICE SUPERVISION OF REVENUE COLLECTION AS DETERMINANT OF REVENUE GENERATION IN THE STATE

Lurwanu Usman^*, Aliyu Abubakar, Barakatu Sani

Revenue generation constitutes a critical pillar for effective governance, as it provides the financial resources required for the delivery of public goods and services. At the state level in Nigeria, internally generated revenue largely depends on efficient tax administration and effective supervisory mechanisms. This study examined the effect of supervision of revenue collection by the Kaduna St...

Dec, 2025 pp. 182-194

2

Research Article DOI: 10.68022/kbmr.2025.ycmanfep

EFFECT OF SOCIAL MEDIA MARKETING ON THE PERFORMANCE OF SMALL AND MEDIUM ENTERPRISES IN KADUNA METROPOLIS: MODERATING ROLE OF ENTREPRENEURIAL ORIENTATION

SABO SUNDAY^*, Ismail Tijjani Idris, Sanya Ojo, Iluno Ezinne Chinyere, Timbuwak Samuel Achie, Isaac Irene

This study investigates the effect of social media marketing strategies on the performance of Small and Medium Enterprises (SMEs) in Kaduna Metropolis, with entrepreneurial orientation (EO) as a moderating variable. The research adopts a quantitative survey design, targeting 263 registered SMEs in the metropolis. Data were collected using structured questionnaires administered to SME owners and ma...

Dec, 2025 pp. 167-181

3

Research Article DOI: 10.68022/kbmr.2025.cfjm3itm

IMPACT OF HUMAN RESOURCE REFORMS, TRAINING, AND PERFORMANCE-BASED INCENTIVES TO IMPROVE EFFICIENCY IN KADUNA STATE

Ahmed Usman^*

This study examines the relationship between human resource management (HRM) reforms and policy implementation effectiveness in the Nigerian Civil Service, with a specific focus on Kaduna State public servants. Over the years, civil service reforms in Nigeria have emphasized capacity building, performance management, and incentive-based systems aimed at improving efficiency, accountability, and se...

Dec, 2025 pp. 153-166

4

Research Article DOI: 10.68022/kbmr.2025.b108heda

ASSESSMENT OF THE IMPACT OF TAX ADMINISTRATION REFORM ON PUBLIC SECTOR PERFORMANCE IN KADUNA STATE, NIGERIA 2014 - 2023.

Aliyu Abubakar^*

This study assesses the impact of tax administration reform implemented under the State Governance Reform and Capacity Building Project (SGR&CBP) on public sector performance in Kaduna State, Nigeria, from 2014 to 2023. The study adopts an explanatory sequential mixed-methods research design, integrating quantitative and qualitative approaches. The quantitative phase analyses survey data and secon...

Dec, 2025 pp. 139-152

5

Research Article DOI: 10.68022/kbmr.2025.lyeh4vxl

IMPACT OF AGENT BANKING ON FINANCIAL INCLUSION IN NIGERIA

Abubakar Usman Yusuf^*, Hassan Isah Yahaya, Hudu Gambo

Financial inclusion is a key to the survival of any nation economy, is a process in which all individuals have easy access to formal financial products and services (World Bank 2022). Drawing from diffusion ofinnovation theory and technology acceptance model theories. The study examines the perception offinancial included persons regarding the impact of the relationship between agent banking and f...

Dec, 2025 pp. 126-138

6

Research Article DOI: 10.68022/kbmr.2025.xnrd4o5s

BOARD ATTRIBUTES AND FINANCIAL PERFORMANCE OF LISTED MANUFACTURING FIRMS IN NIGERIA

Nadima Bashir Abdullahi^*

The study examined the effects of board attributes on the financial performance of listed manufacturing firms in Nigeria for the period of 2020-2024. The study used a correlational research design. The study used data extracted from annual reports of listed manufacturing firms in Nigeria. The study was anchored on the agency theory and resource dependence theory. The population of the study compri...

Dec, 2025 pp. 112-125

7

Research Article DOI: 10.68022/kbmr.2025.vzvkm7fo

IMPACT OF BUREAUCRATIC ACCOUNTABILITY ON PUBLIC SERVICE DELIVERY: A COMPARATIVE STUDY OF UNITED STATES AND NIGERIA.

James Adoyi^*, Anna Thomas, Victoria Ojochogwu Okpanachi

This study examines bureaucratic accountability in the United States and Nigeria which emphasizes the importance of effective oversight mechanisms to ensure that public officials (agents) act in the best interest of citizens (principals). The research aims to compare the structures, practices, and impacts of bureaucratic accountability on public service delivery in both countries, highlighting how...

Dec, 2025 pp. 58-66

8

Research Article DOI: 10.68022/kbmr.2025.3ryqfpqs

PORTFOLIO OPTIMISATION AND FINANCIAL PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA: AN EMPIRICAL ANALYSIS OF ASSET ALLOCATION, DIVERSIFICATION, AND RISK MANAGEMENT

Ngbede Adikwu Ocholi^*, Maryam Abdu, Yusuf A. Hashim

This study examines the effect of portfolio optimization, specifically asset allocation, portfolio diversification, and risk management, on the financial performance of deposit money banks in Nigeria between 2014 and 2023. Grounded in Modern Portfolio Theory (MPT) and extended through hybrid models like the Black-Litterman framework and AI-driven simulations, the study uses a multiple regression a...

Dec, 2025 pp. 67-81

9

Research Article DOI: 10.68022/kbmr.2025.9qykpcad

EFFECT OF SELF-EFFICACY ON ENTREPRENEURIAL SUCCESS OF REGISTERED SMES IN KADUNA STATE

Samirah Aisha Haruna^*, Maryam Abdu, Hudu Gambo

This study investigates the effect of self-efficacy on the entrepreneurial success of registered Small and Medium Enterprises (SMEs) in Kaduna State, Nigeria. Specifically, it examines the influence of three core dimensions of self-efficacy mastery experience, vicarious experience, and social persuasion on business success indicators such as innovation, growth, and sustainability. The research ado...

Dec, 2025 pp. 82-97

10

Research Article DOI: 10.68022/kbmr.2025.d7cg12ic

HEALTH EXPENDITURE AND INFANT MORTALITY RATE IN SUB SAHARAN AFRICAN COUNTRIES: A PANEL ANALYSIS

Yusuf, Sadiq Abubakar^*, Liman, Aisha

This study examined the effect of health expenditure on the infant mortality rate in Sub-Saharan African countries. In order to explore the short-run and long-run effects of various health expenditure components on infant mortality, panel data covering the period from 1990 to 2023 were employed. The data were sourced from the World Development Indicators (WDI) of the World Bank. The study adopted ...

Dec, 2025 pp. 98-111

11

Research Article DOI: 10.68022/kbmr.2025.no5xcnte

MODERATING EFFECT OF SERVICE FAILURE ON THE RELATIONSHIP BETWEEN SERVICE QUALITY AND CUSTOMER LOYALTY IN THE NIGERIAN TELECOMMUNICATION INDUSTRY

Sani Salawu Fatau^*, Muhammad Jamilu SaidU

This study aimed to examine the moderating effect of service quality on customer loyalty in the Nigerian telecommunication market, while also exploring the moderating influence of service failure on the relationship between service quality and customer loyalty. The study's population consisted of customers who were utilizing the services provided by the major service providers in Kaduna state, Nig...

Dec, 2025 pp. 16-30

12

Research Article DOI: 10.68022/kbmr.2025.z7j5x108

CEO ATTRIBUTES AND TAX PLANNING OF LISTED FIRMS ON THE NIGERIA EXCHANGE GROUP

Ernest Oshodin^*, Sebastine Abhus Ogbaisi

This study investigated the impact of the CEO attributes on corporate tax planning of listed firms in Nigeria, focusing on such attributes as CEO age, experience, financial expertise, and gender. The study employed a data set of 264 firm-years of firms listed on the Nigeria Exchange Group (NGX) over a period of eight (8) years, 2016 to 2023. A panel least squares estimation was adopted, and the ou...

Dec, 2025 pp. 47-57

13

Research Article DOI: 10.68022/kbmr.2025.qlx7urxe

THE ROLE OF SOCIAL CAPITAL IN ENHANCING THE PROFITABILITY OF FEMALE-LED MICRO-ENTERPRISES IN URBAN NIGERIA

Sani Salawu Fatau^*, Abdulsalam Dauda

This study assessed the role of social capital in improving the profitability of microbusinesses run by women in Lagos State, Nigeria. Specifically, the study investigates the impact of bonding, bridging, and linking social capital on business performance, drawing on the resource-based view, empowerment theory, and social capital theory. Structured questionnaires were used to gather data from 412 ...

Dec, 2025 pp. 31-46

14

Research Article DOI: 10.68022/kbmr.2025.lpc5ugjq

EFFECT OF THE MANAGERIAL CAPACITY ON HEALTHCARE SERVICE DELIVERY OF SELECTED HOSPITAL MANAGEMENT BOARD IN KANO STATE.

James Adoyi^*, Victor Onuh EDOGBANYA

The effectiveness of healthcare service delivery in Kano State, Nigeria, is significantly influenced by the managerial capacity of the Hospital Management Board (HMB). This study examines the impact of three key managerial variables—planning capacity, human resource management, and monitoring and evaluation (M&E) on the quality and efficiency of healthcare services provided by public hospitals in ...

Dec, 2025 pp. 1-15

15

Research Article DOI: 10.68022/kbmr.2025.rmjswp82

MODERATING EFFECT OF FIRM SIZE ON THE RELATIONSHIP BETWEEN OWNERSHIP STRUCTURE AND FINANCIAL PERFORMANCE OF LISTED CONSUMER GOOD'S FIRMS IN NIGERIA

Aisha Shehu Giwa^*, Zainab Dabo, Maryam Abdu, Muhammad Jamilu SaidU

structure andfinancial performance of listed consumer goods firms in Nigeria, covering the periodfrom 2014 to 2023. The study Employs both the agency and signaling theories as the theoretical framework. The data used were extracted from secondary source using annual reports and accounts of listed consumer goods firms and analyzed using panel multiple regression technique with the help of STATA, as...

Jun, 2025 pp. 27-42

16

Research Article DOI: 10.68022/kbmr.2025.rrk7lb1q

EFFECT OF GREEN HUMAN RESOURCE MANAGEMENT POLICIES ON EMPLOYEE GREEN BEHAVIOURIN SOME SELECTED HOTELS IN MINNA, NIGER STATE

Abdullahi Masud^*, Ibrahim Fatima Maaji

The Green Human Resource Management (GHRM) is a new management philosophy and pattern that applies the concept of "Green" to human resource management, which plays an important role in realizing environmental goals and obtaining competitive advantage. This study examines the relationship between green human resource management policies on employee green behaviour in some selected hotels in Minna, ...

Jun, 2025 pp. 43-57

17

Research Article DOI: 10.68022/kbmr.2025.jallt4ra

IMPACT OF NATIONAL AGRICULTURAL GROWTH SCHEME' S ON SMES PERFORMANCE IN IGABI LOCAL GOVERNMENT AREA, KADUNA STATE.

Abubakar Auwal Buba^*, Ibeh J. I, M.Y Abdullah

The study examined the impact of national agricultural growth schemes on small and medium scale enterprises performance in Igabi local government area, Kaduna state. The specific objectives were to; Find out how National Agricultural Growth Scheme's Agro-Pocket Project enhance the development of Small-Scale Rice Farmers in Igabi Local Government Area; Determine how National Agricultural Growth Sch...

Jun, 2025 pp. 15-26

18

Research Article DOI: 10.68022/kbmr.2025.qrufhuwo

FORENSIC ACCOUNTING AND FINANCIAL CRIME IN NIGERIA

Ernest Oshodin^*, Edith Osayuware Omobude

The study investigates the effect offorensic accounting on financial crime in Nigeria. The staff of the Economic and Financial Crime Commission (EFCC) and Independent Corrupt Practices and Related Offences Commission (ICPC)form thepopulation ofthe study because of their vast knowledge of corruption-related practices in Nigeria. 344 staff of EFCC and ICPC were purposively selected, and questionnair...

Jun, 2025 pp. 3-14

19

Research Article DOI: 10.68022/kbmr.2025.eflghak4

IMPACT OF ECONOMIC POLICIES ON FIRMS PERFORMANCE OF SOME SELECTED FIRMS IN KANO STATE, NIGERIA

Bawa Shuaibu Adamu^*, Mohammed Abdullahi Yusuf, Ibrahim Isah, Uthman Fatima Zahra, Umaru Abdulmalik Alhaji, Ibrahim Yabagi Salisu

The study examines the relationship between economic policies on firm's performance in some selected firms in Kano Nigeria. The main objective of this study is to investigate the impact of economic policies on the performance of companies in Nigeria. The researcher chose a secondary research due to the reliance on previously documented events. This decision was made because the study is based on e...

Jun, 2025 pp. 58-73

20

Research Article DOI: 10.68022/kbmr.2025.zbq2nqy6

FIRM CHARACTERISTICS AND FINANCIAL LEVERAGE OF QUOTED DIVERSIFIED FIRMS IN NIGERIA.

Muhammad Jamilu SaidU^*, Helen Afang Andow, Nuruddeen Jimoh

This study examined the relationship between complexity of business and financial leverage of quoted firms diversi fiedfirms in Nigeria. The study employed a correlational research design. The population of the study is limited to quoted diversified firms listed on the Nigerian Exchange Group as at 3Ilst December, 2024. The study population were the six quoted diversified firm in Nigeria. Hence, c...

Jun, 2025 pp. 74-87

21

Research Article DOI: 10.68022/kbmr.2025.koejllu4

EFFECT OF CASHLESS POLICY ON CUSTOMER SATISFACTION IN LAPAI NIGER STATE, NIGERIA

Mohammed Abdullahi Yusuf^*, Ibrahim Isah, Uthman Fatima Zahra, Bawa Shuaibu Adamu, Umaru Abdulmalik Alhaji, Ibrahim Yabagi Salisu

The study examines the relationship between cashless policy on customer satisfaction in Lapai local government Nigeria. The advent of cashless policy into the Nigerian banking sector has brought mixed feelings to all stakeholders in Nigeria. The development has brought relief to a segment dominated by the operators (bankers), while the other segment dominated by the customers has complained about ...

Jun, 2025 pp. 88-100

22

Research Article DOI: 10.68022/kbmr.2025.4vga7baj

EFFECT OF COLLECTIVE BARGAINING ON EMPLOYEE PRODUCTIVITY IN ELECTRICITY DISTRIBUTION COMPANIES OF NORTHWEST, NIGERIA.

Olawale Saheed Sunkanmi^*, Zainab Dabo, Muhammed Bello Idris

This study sought to find out the effect of collective bargaining on employee productivity in electricity distribution companies ofnorthwestern Nigeria. The target population ofthe study was 2856 staff in Kaduna Electricity Distribution Company through the four states covered by this company (Kaduna, Sokoto, Zamfara and Kebbi). A representative sample of456 staff was obtained by using the Yamanefo...

Jun, 2025 pp. 101-120

23

Research Article DOI: 10.68022/kbmr.2025.a4lzrxup

EFFECT OF FINANCIAL LITERACY ON THE PERFORMANCE OF SMALL AND MEDIUM SCALE ENTERPRISES IN KADUNA NORTH LOCAL GOVERNMENT AREA.

Zakka Zubairu^*, Rahilahtu Ahmad Muhammad, Maryam Abdu

This study examines the impact offinancial literacy dimensions, financial knowledge, behaviour, and attitude on SME performance in Kaduna North, Nigeria, using Partial Least Squares Structural Equation Modelling (PLS-SEM). Data from 387 SMEs were analyZed using ADANCO 2.3 for structural equation modelling and SPSS for descriptive statistics. The results reveal distinct effects across financial lit...

Jun, 2025 pp. 121-134

24

Research Article DOI: 10.68022/kbmr.2025.6zokccax

MODERATING EFFECT OF FIRM SIZE ON THE RELATIONSHIP BETWEEN LONG-TERM DEBT AND FINANCIAL PERFORMANCE OF LISTED HOSPITALITY FIRMS IN NIGERIA

Yusuf Lukman^*, Maryam Abdu, Rahilahtu Ahmad Muhammad

This study became imperative due to the low-level financial performance of hospitality firms. This is further buttressed by the fact that hospitality firms' contributions to GDP in Nigeria are low in comparison with 20%, 17% and 12% of hospitality and tourism contributions to GDP in Seychelles, Cape Verde and Mauritius respectively. This study therefore examined the moderating effect of firm size ...

Jun, 2025 pp. 135-146

25

Research Article DOI: 10.68022/kbmr.2025.4scqstqx

EFFECT OF EMPLOYEE ENGAGEMENT ON ORGANIZATIONAL PERFORMANCE WITHIN HOSPITALITY FIRMS IN KADUNA NORTH LGA

Patience Mainaji Ageni^*, Muhammad Jamilu SaidU

This study investigates the effect of employee engagement on organizational performance in the hospitality sector, using selected hotels in Kaduna North Local Government Area as a case study. The research focuses on three core dimensions of employee engagement communication, intellectual engagement, and leadership and how each contributes to enhancing organizational performance. A descriptive surv...

Jun, 2025 pp. 147-162

26

Research Article DOI: 10.68022/kbmr.2025.5wo0sbor

MODERATING EFFECT OF INNOVATION ON OPERATIONAL MANAGEMENT AND ORGANIZATIONAL PERFORMANCE OF FOOD AND BEVERAGE COMPANIES IN KADUNA METROPOLIS.

Maimuna Ibrahim Barau^*, Maryam Abdu, Yusuf A. Hashim

This study explores the moderating role ofinnovation in the relationship between operational management and organizational performance among food and beverage companies in Kaduna Metropolis, Nigeria. Employing a cross-sectional survey design, primary data were collected from 452 respondents across selected firms and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Findi...

Jun, 2025 pp. 163-180

27

Research Article DOI: 10.68022/kbmr.2025.8rwc2omj

INFLUENCE OF ECOLOGY ON PUBLIC ADMINISTRATION IN NIGERIA

Shehu Sani^*

The administrative environment in Nigeria is a complex one that is underlined by its chequered political history. Nigeria's political history influenced the evolution of administrative environment; specifically, is the politicization of ethnic and religious diversity. At independence, the country was deeply fragmented as different ethnic groups jostled for pre-eminence. To accommodate fears of dom...

Jun, 2025 pp. 181-195