Articles

1

Research Article DOI: 10.67862/msh.2026.ikk1y2ve

EFFECT OF ENTREPRENEURIAL ORIENTATION ON CONSUMER SATISFACTION AMONG AGRO-BASED FIRMS IN ABIA STATE, NIGERIA.

UGURU, Precious Chetachi, ADINDU, Chidinma Peace. Ph.D^*, Adindu Chidinma, Mmanwaoke, O. Vincent. Ph.D, ADINDU, Ogbonna Michael Ph.D

This study examined the effect of entrepreneurial orientation dimensions proactiveness and innovativeness on consumer satisfaction among agro-based firms in Abia State, Nigeria. The study was motivated by the need to understand how entrepreneurial strategic behaviors influence consumer satisfaction in the agro-based sector, where competition and changing consumer expectations are increasing. The s...

Jul, 2026 pp. 1-20

2

Research Article DOI: 10.67862/msh.2026.q7siw9s4

COGNITIVE CYNICISM AND AFFECTIVE COMMITMENT IN UNIVERSITIES IN KOGI STATE: MEDIATING ROLE OF WORK-RELATED QUALITY OF LIFE

AMEH Abu Amodu, OLUWADE Dorcas, Victor Onuh Edogbanya^*

The study empirically examined the mediating role of work-related quality of life on the relationship between cognitive cynicism and affective commitment of staff in selected universities Kogi State, Nigeria.To achieve the objectives, the population of the study was made up of all staff of the four selected universities in Kogi (Federal University Lokoja, Prince Abubakar Audu University Anyigba, C...

Jul, 2026 pp. 65-85

3

Research Article DOI: 10.67862/msh.2026.tfyb3zjx

TRADE OPENNESS AND POVERTY REDUCTION IN NIGERIA: MYTH OR REALITY?

Solomon Reuben Irmiya^*, Umeh Uche John, Plangnan Joseph Gusen

This research was inspired by the fact that despite the decades of liberalization in the Nigerian trade, the country continued to experience high poverty levels and the question was whether the trade liberalization (increased openness) had played a role in reducing poverty in Nigeria. The authors used trade openness as a proxy to determine how the level of poverty in Nigeria between 1981 and 2024 ...

Jul, 2026 pp. 36-64

4

Research Article DOI: 10.67862/msh.2026.ak6vvkjj

Competitive Advantage and Performance of Small and Medium-sized Enterprises (SMEs) in Maiduguri Metropolis, Borno State, Nigeria

Rosemary Okorie^*, Tawa Suleiman Tijjani, Muazu Hassan Muazu,

Abstract The study examined the relationship between competitive advantage and performance of SMEs in Maiduguri Metropolis Borno State. The study adopted a survey research design and a simple random sampling technique was applied. Primary data was used by administering a structured questionnaire to the respondents. Population of 1,448 were selected from a variety of registered SMEs' owners. The s...

Jul, 2026 pp. 21-35

5

Research Article DOI: 10.67862/msh.2026.iwgpm0ui

DIGITAL FINANCIAL INCLUSION AND ECONOMIC DEVELOPMENT IN NIGERIA

Oyinlola Akinyede^*, KAREEM, Adeyemi Afeez

ABSTRACT From 2002 to 2024, the study examined the effects of digital financial inclusion (automated teller machine (ATM) penetration, bank account ownership, bank branch penetration, and secure internet servers) on GDP per capita, income inequality, poverty rate, and Human Development Index (HDI). The study used time-series data from the Central Bank of Nigeria Statistical Bulletin and an ex pos...

Jul, 2026 pp. 86-108

6

Research Article DOI: 10.67862/msh.2025.aoq2n545

Empirical Model of Desirability and Illusion-control Biases in Investment Decisions

Mang Niri Job^*, Goselle Nankap Magaji, Ikeobi Nneka Rosemary

Traditional finance often assumes that investors behave rationally when faced with the task of decision making. Behavioural finance has challenged such assumptions citing the role of behavioral biases. This study investigates the influence of two critical behavioral biases—desirability bias and illusion of control—on investment decisions in the Nigerian stock market. Traditional financial theories...

Jul, 2025 pp. 1-14

7

Research Article DOI: 10.67862/msh.2025.pgbrmq04

Effect of Harmonious Work Passion on Unethical Pro-Organizational Behavior in Selected Commercial Banks in Abuja Metropolis, Nigeria.

Samuel Oluwashogo Oyediran^*, Danjuma Nanfa Kusa

The growing emphasis on employee engagement and passion in today's competitive work environment necessitates a deeper exploration of its potential ethical implications. This study explores the impact of harmonious work passion on unethical pro-organizational behavior within selected commercial banks in the Abuja metropolis, Nigeria. Utilizing an explanatory design and a quantitative approach, data...

Jul, 2025 pp. 255-268

8

Research Article DOI: 10.67862/msh.2025.7obxjsqg

Budgetary Control Techniques and Performance Management in Plateau State University Bokkos, Nigeria

Ishaku Longji Jan^*, Bako Elisha Danazumi, Patience Sendi, Yohanna G. Jugu, Damul Mikat Bulus

This study examined the relationship between budgetary control techniques and performance management in Plateau state University Bokkos. Nigeria. The study employed a field survey that is cross-sectional. The population of the study consists 60 staff in the bursary and audit department of Plateau State University of Bokkos and a sample size of 52 using Krejcie and Morgan (1970) sample size determi...

Jul, 2025 pp. 238-254

9

Research Article DOI: 10.67862/msh.2025.53pz6kmy

Reconceptualising Human Resource Accounting for Shareholder Wealth Maximization A Theoretical Perspective

Abdulkadir Ahmed Hammayo^*, Riku Biki Riku

This study presented a conceptual study on the relationship between human resource accounting and wealth maximization. The study is based on the modern approach that views human resource accounting as an asset unlike the traditional approach which views human resource accounting as an expenditure. The study is mostly based on literature review, research papers, and materials of professional accoun...

Jul, 2025 pp. 226-237

10

Research Article DOI: 10.67862/msh.2025.3g6m94kw

Forensic Audit Skills and Fraud Detection

Offuh Anthony Patience^*

This study examined the forensic audit skills and fraud detection. A survey research design was applied in this study and data used were sourced through questionnaire. The study applied the PLS-SEM method of data analysis. The result found that Forensic audit was found to have a positive and significant effect on fraud detection, forensic analytical skill has a substantial negative effect on fraud...

Jul, 2025 pp. 215-225