BUSINESS AND FINANCE JOURNAL

This study examines the influence of entrepreneurial education on youth empowerment and job creation among university students in Nigeria. With the rising rate of youth unemployment and underemployment in the country, entrepreneurship has become a crucial pathway toward economic self-reliance and sustainable development. The study investigates how exposure to entrepreneurial education enhances students’ creativity, innovation, self-confidence, and business start-up intentions. A descriptive research design was adopted, and data were collected through structured questionnaires administered to selected students across public and private universities in Nigeria. The study employed both quantitative and qualitative analyses to evaluate the relationship between entrepreneurial education, youth empowerment, and job creation potential. Findings revealed that entrepreneurial education significantly improves students’ entrepreneurial mindset, skills acquisition, and readiness to establish self-sustaining ventures. The study also found that practical exposure, mentorship, and institutional support are key determinants of how effectively entrepreneurial education translates into job creation and empowerment outcomes. Entrepreneurial education is widely recognized as a key driver of youth empowerment and job creation, particularly in countries with high unemployment rates like Nigeria. It equips young people with the skills, knowledge, and confidence to become self-reliant and create employment opportunities. This study investigates the influence of entrepreneurial education on youth empowerment and job creation among university students in Nigeria. Using a descriptive survey design, data were collected from 200 students across selected universities through structured questionnaires. Descriptive and inferential statistics were used for analysis. The findings reveal that entrepreneurial education significantly enhances students' creativity, self-confidence, and ability to start businesses. Challenges such as limited funding, poor practical exposure, and inadequate mentorship were identified as barriers. The study concludes that entrepreneurship education is crucial for addressing youth unemployment and recommends more practical training, incubation centers, government support, and university-industry partnerships.

The Covid-19 pandemic that originated from China has disrupted supply chain across the globe and caused all round reduction in business activities. This study examined the effect of Covid-19 supply chain disruptions on SMEs’ export performance in Abia State, Nigeria. The research design was the survey method. The population for the study was 14,620 comprising operators of textile and leather SMEs in industrial clusters in Aba, Abia State, Nigeria and with the Taro Yamane’s formula, a sample size of 400 was obtained. Convenience sampling method was adopted for this study. The questionnaire used in the study was validated by two research experts in measurement and evaluation and one in marketing. Regression analyses showed that Covid-19 supply chain disruption was a negative and significant factor affecting export sales growth and export intensity of the studied SMEs in Abia State of Nigeria. The recommended amongst others that SMEs during the post-Covid-19 period should form strategic inter-firm alliances in order to sustain export networks. Forming inter-firm alliance can benefit the SMEs in information sharing, corporate financing and sourcing of materials, corporate exports, etc. Working as a team of interconnected firms can equally help the firms build a culture of resilience for crisis seasons.

This study examined lean accounting and financial performance of listed manufacturing companies in Nigeria.  The specific objectives were to examine the influence of kaizen costing on return on asset of manufacturing companies in Nigeria, examine the influence of just-in-time costing on return on asset of manufacturing companies in Nigeria. The study used survey research design. The population of the study is sixty-three (63) manufacturing companies. The unit of respondent of the study were three hundred and seventy-eight (378) knowledgeable and competent staff within the production, marketing and finance departments of the sixty-three (63) manufacturing companies. The sample technique was the census sampling approach. The data was analyzed using descriptive statistics and regression analysis with the aid SPSS. The findings of the study revealed that there is significant influence of kaizen costing on return on asset of manufacturing companies in Nigeria; Just-in-time costing has a significant influence on return on asset of manufacturing companies in Nigeria. The study recommends that to determine the actual performance of the Kaizen system, organizations should bridge the bureaucratic barriers and allow the top management to interact freely with the lower hierarchy members of the organization and build a proper rapport to enhance effective communication, efficient development of ideas, proper adoption of generated ideas and avoid dismissing the simple little ideas given by the junior staff about improvement of the organization. Just-in-time costing (JITC) inventory system should be used by management in other not to run at loss and not to incurring further costs on staff training in other lean accounting knowledge. The study concluded that the introduction of just-in time lean accounting systems should be a process starting with training the staff members, ensuring the supervisors understand that small but gradual improvement are only possible when they bridge the bureaucratic barriers and engagement of employee and relying on their views is very critical

This study examines the relationship between audit firm characteristics and the financial performance of quoted insurance companies in Nigeria. Specifically, audit firm size and audit firm rotation were used as measures of audit firm characteristics, while financial performance was assessed using net profit margin (NPM), return on assets (ROA), and earnings per share (EPS). Data were obtained from the audited annual reports of 19 insurance companies listed on the Nigerian Exchange Group for the period 2012–2023. Descriptive statistics, Pearson correlation, and panel least squares regression analyses were employed, with the Hausman test determining the appropriate model specifications. The results revealed that both audit firm size and audit firm rotation exhibited statistically insignificant relationships with all measures of financial performance. Audit firm size showed a positive but insignificant association with ROA and EPS, and a negative insignificant link with NPM, suggesting that large audit firms may contribute to better governance and credibility without necessarily improving short-term profitability. Similarly, audit firm rotation showed weak and insignificant effects on NPM, ROA, and EPS, indicating that frequent changes in auditors do not directly enhance performance outcomes. The study concludes that while audit firm characteristics may indirectly strengthen corporate transparency and stakeholder confidence, they are not decisive predictors of financial performance in Nigeria’s insurance sector. It recommends that regulators balance audit rotation requirements with continuity of expertise and that insurance firms prioritize auditor competence and industry specialization over firm size alone.

The broad objective of this study is to investigate the influence of intellectual capital management on cost of equity of fast-moving consumer goods firms in Nigeria by focusing on three key proxies of intellectual capital, adopted from prior related literature. Specifically, this study evaluates how human capital, structural capital and relational capital affects cost of equity. Anchored on the resource-based view theory, this study ideology aligns with the position that intangible assets, including structural capital, is a critical driver of sustainable competitive advantage. Ex-post facto research design was adopted to examine a sample of twelve (12) out of a population of thirteen (13) fast moving consumer goods firms listed on the Nigerian Exchange Group. The sample size was achieved based on certain criteria to include consistent listing of sampled firms during the 2014 to 2023 period and availability of annual financial reports where the data were sourced. Descriptive and inferential statistical methods were employed to analyze the data, with preliminary diagnostic tests to include descriptive statistics, while fixed effect with clustered standard error regression procedure was used to test the stated hypotheses. The findings clearly reflect the perception of equity investors of fast-moving consumer goods firms in Nigeria indicating that structural capital investments while it may be beneficial for long-term efficiency and innovation, in the immediate term, it signals increased operational complexity or higher capital expenditures, leading to heightened risk premiums. Based on these outcomes, this study carefully recommends that stakeholders in the fast-moving consumer goods industry in Nigeria should prioritize strategic structural capital investments that will not only enhance operational efficiency but also mitigate perceived investor risk. This can be achieved by integrating risk-adjusted capital allocation strategies and demonstrate tangible returns on structural capital investments to help align investor perceptions with the firm’s true financial stability, ultimately fostering more favorable equity financing conditions.

This study explores the view of professionals on the state of trade logistics (road and ports) in Nigeria. Also, the impact of trade logistics and supply chain on trade development in Nigeria was explored using structured questionnaire. The study is cross-sectional descriptive study that administered questionnaires to fifty professionals that cuts across farmers, Ministry of Transportation, Infrastructure and Rural Development and Port Authorities. Pre-tested questionnaires were used to collect data from the respondents. Four points Likert scale was used to extract data on the impact of trade logistics on trade development. The data was analysed using Statistical Packages for Social Sciences. Frequency and proportion were used in the analyses of the data. Most of the factors used to capture port logistics were rated bad, and none was rated good by respondents. Also, majority of the factors use to indicate road quality were rated poor. For most of the questions use to examine the impact of infrastructure on supply chain, the majority were accepted, meaning that respondents concurred that poor state of infrastructure can negatively affect supply chain. Furthermore, for most of the questions that were used to examine the impacts of supply chain and logistics on trade development, the majority of the respondents agreed that logistics influence trade development in Nigeria. Among other things, it is recommended that Nigerian government should prioritise infrastructural development in its annual budgets and leverage on Public-Private Partnerships (PPPs) in mobilising funds and technical expertise to improve the state of trade logistics. 

This study determined the relationship between E distribution and product availability of electronic tailing firms in Port Harcourt, Rivers State South – South Nigeria.  Data for the study was collected through questionnaire from the fifty (50) respondents, however, forty four (44) of the distributed copies of questionnaire were valid and used for the analysis. The hypotheses were tested through Kendall’s taub tests. The findings revealed that, dimension of predictor’ variable: Direct E-Distribution, Intermediary E-Distribution, Hybrid E-Distribution, and Subscription-based E-Distribution has positive significant relationship with Product Availability of electronic tailing firms in Port Harcourt, Rivers State South – South, Nigeria. The study concluded that E- distribution is the application of electronic devices to promote sales of  products and services to consumer, that the  drive or aim  of E-distribution is to efficiently and effectively deliver these digital goods to end- users through various online platforms at the right time, right place, and with the right price, thatE-distribution approaches adopted by E- tailing firms are Direct E-Distribution, Intermediary E-Distribution Hybrid E-Distribution, and Subscription-based E-Distribution. Based on that, the study recommended that, E-tailing firms should totally adopt Direct E-Distribution, Intermediary E-Distribution Hybrid E-Distribution, and Subscription-based E- distribution approaches to efficiently, and effectively deliver digital goods and services to the end- users. Finally. Customers should adhere with new development of E. Distribution channel as modern technology for shopping of products and services.

The paper examined religious diversity and employee engagement: a review of Nigerian Public Sector. The population of the study comprised of the MDAs at Federal Secretariat, Rivers state. !00 Federal Government employee were purposively sampled. Through the help of Statistical Package for Social Sciences, Spearman Rank Correlation was used for the analysis. The findings showed that dimensions of religious diversity has a noteworthy and positive nexus with the employee engagement (vigor, dedication and absorption) of employee of Nigerian Public Sector. The findings of the study revealed that religious diversity is negatively correlated with vigor, dedication and absorption of Nigerian public sector employees. The identified negative correlations suggest that there is a tendency for levels of engagement, enthusiasm, and absorption in work-related activities to decline in tandem with the increase in religious diversity. The study recommends that organizations should encourage employees to engage in open dialogue and communication in order to promote appreciation and comprehension of diverse religious viewpoints and leadership should lead by example in promoting diversity and inclusion.

This study examined Religiosity and Tax compliance in Nigeria, focusing on Taxpayers in Edo State, including employees and self-employed individuals from Christian, Islamic and Traditional religious backgrounds. The research explored the extent to which religious beliefs, values, and moral teachings influence individuals' willingness to comply with tax obligations. Using a questionnaire based survey, data were collected from respondents, and statistical analysis were conducted to assess the relationship between religiosity and tax compliance behavior. The findings of this study highlight the role of religious teachings, ethical convictions, and spiritual beliefs in shaping taxpayer's attitudes towards compliance. Additionally, the study evaluates whether religiosity serves as a motivating factor for voluntary tax compliance or if it is overshadowed by other determinant trust, enforcement mechanisms, and Socio-economic factors. The study also integrates perspectives from both the Bible and the Qur'an to provide a theological understanding of taxation and compliance. The results contribute to policy discussions on Tax administration by offering insights into how religious values can be leveraged to enhance voluntary tax compliance. The study recommend that tax authorities should consider faith-based approaches in tax education and public awareness campaigns to improve compliance rates

This study determines the effect of external sector on industrial performance in Nigeria. A data period of 1985 to 2023 is considered. The industrial performance in Nigeria is examined using manufacturing sector gross domestic product as the indicator, with exchange rate, net export, foreign direct investment, external debt, and degree of trade openness employed as fundamentals of the external sector. Relevant yearly secondary data were gathered from the Statistical bulletins of the Central Bank of Nigeria (CBN) and reports from the National Bureau of Statistics (NBS). The data analysis process was conducted using the techniques of Augmented Dickey-Fuller (ADF) unit root test, bounds co- integration test, and Autoregressive Distributive Lag (ARDL) approach. The unit root test yielded a mixture of I(0) and I(1) orders of integration, and the bounds co-integration test exhibited long run association among the variables. The ARDL estimates revealed that exchange rate substantially and inversely influenced manufacturing performance. Conversely, the degree of trade openness and foreign direct investment had substantial and driving impact on the manufacturing sector. In the short and long-term, the outcome of external debt and net exports are both positive but not significant. Thus, it is necessarily concluded that industrial performance through the lens of manufacturing sector’s domestic output in Nigeria is substantially influenced by the selected external sector variables. The Nigerian government should implement policies to stabilise the exchange rate and reduce volatility which adversely affects industrial production costs, encourage foreign direct investment inflows, and utilise external debt to provide production enablers, among other recommendations.

This study determines the effect of external sector on industrial performance in Nigeria. A data period of 1985 to 2023 is considered. The industrial performance in Nigeria is examined using manufacturing sector gross domestic product as the indicator, with exchange rate, net export, foreign direct investment, external debt, and degree of trade openness employed as fundamentals of the external sector. Relevant yearly secondary data were gathered from the Statistical bulletins of the Central Bank of Nigeria (CBN) and reports from the National Bureau of Statistics (NBS). The data analysis process was conducted using the techniques of Augmented Dickey-Fuller (ADF) unit root test, bounds cointegration test, and Autoregressive Distributive Lag (ARDL) approach. The unit root test yielded a mixture of I(0) and I(1) orders of integration, and the bounds co-integration test exhibited long run association among the variables. The ARDL estimates revealed that exchange rate substantially and inversely influenced manufacturing performance. Conversely, the degree of trade openness and foreign direct investment had substantial and driving impact on the manufacturing sector. In the short and long-term, the outcome of external debt and net exports are both positive but not significant. Thus, it is necessarily concluded that industrial performance through the lens of manufacturing sector’s domestic output in Nigeria is substantially influenced by the selected external sector variables. The Nigerian government should implement policies to stabilise the exchange rate and reduce volatility which adversely affects industrial production costs, encourage foreign direct investment inflows, and utilise external debt to provide production enablers, among other recommendations.

The broad objective of this study is to examine the effect of perceived convenience on consumer’s intention to adopt and actual adoption of Fintech services in Nigeria. A descriptive survey research design was used in the study. Users of Fintech services such as Kuda, Palmpay, Opay, and Moniepoint across the south east states of Nigeria formed the target population which is in line with the objective of the study. A sample size of 384 obtained through an appropriate technique was used in the study. In the study, purposive sampling which is a non-probability sampling technique was used. The study utilized Microsoft Excel and the Statistical Package for the Social Sciences (SPSS) for data analysis. Findings showed that perceived convenience exerts statistically significant and positive effect on consumer’s intention to adopt and actual adoption of Fintech services in Nigeria. It was concluded that perceived convenience significantly influences consumer’s intention to adopt and actual adoption of Fintech services in Nigeria. The study recommended that Fintech companies in Nigeria should invest significantly in creating a seamless and intuitive user experience. This includes a clear, minimalist interface, logical navigation, and a quick onboarding process. A well-designed user interface and user experience can directly increase a consumer’s perception of convenience, which is a critical driver of adoption.

This study examines the effect of apology on customer patronage of Deposit Money Banks in South East of Nigeria. The study was conducted using a quantitative survey research design. The population of this study comprised staff of 5 Deposit Money Banks across three (3) South East States of Nigeria. Using Taro Yamane’s equation, a sample size of 285 respondents was used for the study. All data obtained from the respondents were analysed using descriptive statistics and inferential statistics. Test of hypotheses was done with simple linear regression model. were used to test the hypotheses. The study found that apology was a positive and significant factor affecting customer retention and customer loyalty of Deposit Money Banks in South East, Nigeria. The study thus concluded that Deposit Money Banks in South East, Nigeria use apology to improve their overall marketing performance. It was recommended that an apology should be a mandatory first step in the recovery process. The bank managers should train employees on how to deliver a sincere and empathetic apology that acknowledges the customer’s frustration and the bank’s role in the service failure. The apology should be delivered as soon as the failure is identified, ideally the employee who is first made aware of the problem.

Integration of Management Information Systems (MIS) into organizational strategies has garnered significant attention among academia and industry participants. This study specifically addresses the challenges faced by Nigerian firms in implementing MIS, such as infrastructure limitations, high costs, lack of skilled workforce, and data security concerns. This study delves into the critical roles of MIS in enhancing financial success, operational efficiency, and competitive advantage. This study reviewed various types of MIS, including Decision Support Systems (DSS), Transaction Processing Systems (TPS), and Executive Support Systems (ESS), and examines their influence on firm performance through empirical studies. This study confirmed that, the historical development of MIS is traced through five distinct eras, from the era of mainframe computing to the current cloud computing phase, illustrating how technological advancements have reshaped organizational management. Building on the foundational work of scholars, this study emphasizes the necessity for firms to effectively adopt and optimize MIS to achieve superior profitability. It highlights the relevance of MIS in the context of Nigeria's rapidly evolving business environment during the Fourth Industrial Revolution. In conclusion, this study provides practical recommendations for policymakers, emphasizing the need for investment in infrastructure, capacity building, financial support, data security, innovation promotion, and change management. By addressing these challenges and leveraging MIS effectively, Nigerian firms can enhance their competitiveness and contribute to sustainable economic growth in the Fourth Industrial Revolution era.

This paper discussed the role of ethical infrastructure in the organisational health of manufacturing firms in Nigeria. The design for the paper is theoretical, and its theoretical premise is the institutions theory. Through the lens of the institutional theory, ethical infrastructure, expanded upon and its significance and reinforcement within the context of the Nigerian manufacturing sector, espoused. The paper, drawing on the dominant and prevailing position, emphasised the need for bolstering ethical behaviour and conduct within organisations through rewards, and also addressing deviance and non-compliance through strict sanctions. Drawing on the review, it was concluded that ethical infrastructure is critical for the health of manufacturing organisations, even those within Nigeria. The focus on strengthening such, would serve the economic wellbeing of the sector and can also be used to drive long-term global initiatives and goals.

This study investigated board attributes and financial performance of listed consumer goods companies in Nigeria. The specific objectives are to ascertain the effect of foreign ownership, board size, board meeting, board gender diversity on financial performance (proxied by Return on Equity .The study covered a period of ten (10) years ( 2014 to 2023). A multiple regression estimation approach was employed on information extracted from a sample consisting of sixteen (16) consumer goods companies listed on the Nigerian Exchange Group between the years 2014 to 2023. Panel Least Square regression technique was employed in estimating the data and testing the formulated hypotheses. The study reveals the existence of significant effect of foreign ownership, board size gender diversity on financial performance of listed consumer goods companies in Nigeria. The study also discovered that board meeting, has no significant effect on financial performance of listed consumer goods companies in Nigeria. In line with the findings, the study recommended that management of consumer goods companies in Nigeria should consider the reduction of number of meeting held in a year, doing this will help consumer goods companies to save cost which will in turn enhance financial performance of the sector. The study also  recommended that the idea of given more room to foreign investors should be discouraged, instead indigenous investors should be encouraged to own large portion of shares in our listed consumer goods companies, this is because the presence of more foreign investors will amount to expropriation of the firm values.

This study investigated digital and strategic marketing communication by examining Search Engine Optimization (SEO) and Social Media Marketing (SMM) as tools in wining customer patronage at Opay Digital Bank in Nigeria. A quantitative research approach was employed, surveying 450 active Opay users to gather data for analysis. A structured questionnaire was used for data collection, and the responses were analyzed using descriptive and inferential statistics in SPSS V27. The findings indicate that SEO practices significantly enhance customer patronage at Opay (R = 0.692, p = 0.000) by improving visibility and user trust across digital platforms. Similarly, SMM demonstrated a strong positive relationship with customer patronage (R = 0.758, p = 0.000), emphasizing the role of social media in building brand awareness and user engagement. The study concludes that SEO and SMM are essential digital marketing tools for strengthening customer relationships in the digital banking sector. To achieve business growth and customer loyalty, Opay Digital Bank must optimize its SEO strategies and enhance social media engagement through personalized content and targeted interactions.

This study investigates the moderating effect of board independence on the relationship between sustainability reporting and earnings management in quoted deposit money banks (DMBs) in Nigeria. The study adopts an ex post facto research design, analysing a sample of fifteen (15) DMBs listed on the Nigerian Stock Exchange over the period 2013 to 2022. Using the Generalized Method of Moments (GMM) model to address endogeneity concerns, the study provides dynamic panel data estimation based on the Arellano-Bond approach. The results indicate that sustainability reporting has a significant negative relationship with earnings management, implying that enhanced sustainability disclosures contribute to reducing earnings manipulation. Similarly, the interaction between earnings reporting and board independence shows a significant negative effect on earnings management, confirming that independent directors strengthen the role of earnings transparency in curbing managerial discretion. Furthermore, the interaction between sustainability reporting and board independence is also negative and significant, reinforcing the argument that an independent board enhances the monitoring effect of sustainability disclosures. The study concludes that board independence is a crucial governance mechanism that moderates the relationship between sustainability reporting and earnings management, thereby improving financial reporting quality in the Nigerian banking sector. Given the significance of these findings, the study recommends that regulatory bodies, such as the Central Bank of Nigeria and the Financial Reporting Council, implement policies that enhance board independence to ensure financial integrity. Additionally, bank shareholders should advocate for a greater proportion of independent directors to strengthen governance structures that deter earnings manipulation.

This study examines the relationship between budget-based compensation and returns on investment of quoted Deposit Money Banks in Nigeria. The correlation survey research design was adopted. The study surveyed twelve out of twenty-three Deposit Money Banks in Nigeria. The Ordinary Least Square (OLS) regression and ANOVA were used to test the hypothesis with the aid of SPSS, version 22. Results indicated that there exists a significant relationship between budget- based compensation and return on investment of quoted Deposit Money Banks in Nigeria.. There is significant  positive relationship between budget- based compensation and return on  investment of quoted Deposit Money Banks in Nigeria. The study therefore recommends that budget-based compensation should be applied to compensate executives based on the amount for reward provided by corporate budgets.

The study examined the influence of forensic accounting on fraud detection and prevention in microfinance banks in Osun State,Nigeria. Descriptive survey research design was adopted for the study. A total number of 378 staff of fifteen microfinance banks, in Osun State represents the population, however, the study sampled 300 staff using purposive sampling method. Questionnaire were used to gather the data for the study, Data were analysed using tabular simple percentage while regression analysis was employed for inferential statistics analysis.Results of the findings,revealed  that forensic accounting practices (digital forensics and document examination forensics) have positive and significant influence on fraud detection and prevesntion in microfinance banks in Osun State,Nigeria. Rusult further revealed that forensic accounting practices are key enablers of detecting and preventing fraud in microfinance banks in Osun State. The study concluded that forensic accounting techniques are critical enablers of detecting and preventing fraud committed by the microfinance banks in Osun State. Finally the study recommended that microfinance institutions in Osun State should leverage litigation support in order to detect and prevent fraud, as this method facilitates the discovery of anomalies through document analysis, hence assisting in fraud detection and prevention.The study furthers recommended that microfinance banks should employ digital forensics as part of their fraud investigations and as a continuous process rather than as a time-limited exercise.

The emergence of economic, environmental, and social reporting has contributed to the recent rise in popularity of sustainability disclosures. In light of this newfound understanding, investors are anticipated to prefer companies with superior sustainability reports when making investment choices. This research evaluated the influence of sustainability disclosure on the valuations of publicly listed non-financial companies in Nigeria. Specifically, the study investigated how the triple bottom line (TBL), encompassing economic, environmental, and social dimensions, affects firm value. Ex-post factor and longitudinal research methodologies were utilized. The total population comprised all 108 non-financial companies listed on the Nigerian Public Exchange as of December 31, 2023. Owing to the availability of comprehensive data, a purposive sampling method was applied to select 47 firms listed as of 2023. The data collected were sourced secondarily from the audited financial statements of the non-financial firms in Nigeria. The research spans a timeframe of 14 years, from 2010 to 2023. The analyzed data employed both descriptive and inferential (Fixed Random) statistical techniques. The results indicated that the TBL significantly influences firm value (Tobin’s Q). The specific findings for individual variables revealed that economic performance, which serves as an indicator of economic sustainability, is significant with a z-statistic of 2.08 and a p-value of 0.038; materials, representing environmental sustainability, is also significant with a z-statistic of -2.31 and a p-value of 0.021; and the non-discrimination policy, as a measure of social sustainability, is significant, presenting a p-value of 0.000 and a z-statistic of 4.18. It is advised that Nigeria’s listed non-financial institutions give priority to sustainability practices and share their sustainability performance with stakeholders to enhance their financial outcomes. Additionally, the study recommends that the government create a policy framework for sustainability disclosures and ensure adherence by establishing mechanisms and institutions for the implementation of the Global Reporting Initiative (GRI), particularly within manufacturing sectors.

Integration of Management Information Systems (MIS) into organizational strategies has garnered significant attention among academia and industry participants. This study specifically addresses the challenges faced by Nigerian firms in implementing MIS, such as infrastructure limitations, high costs, lack of skilled workforce, and data security concerns. This study delves into the critical roles of MIS in enhancing financial success, operational efficiency, and competitive advantage. This study reviewed various types of MIS, including Decision Support Systems (DSS), Transaction Processing Systems (TPS), and Executive Support Systems (ESS), and examines their influence on firm performance through empirical studies. This study confirmed that, the historical development of MIS is traced through five distinct eras, from the era of mainframe computing to the current cloud computing phase, illustrating how technological advancements have reshaped organizational management. Building on the foundational work of scholars, this study emphasizes the necessity for firms to effectively adopt and optimize MIS to achieve superior profitability. It highlights the relevance of MIS in the context of Nigeria's rapidly evolving business environment during the Fourth Industrial Revolution. In conclusion, this study provides practical recommendations for policymakers, emphasizing the need for investment in infrastructure, capacity building, financial support, data security, innovation promotion, and change management. By addressing these challenges and leveraging MIS effectively, Nigerian firms can enhance their competitiveness and contribute to sustainable economic growth in the Fourth Industrial Revolution era.

This study investigated board attributes and financial performance of listed consumer goods companies in Nigeria. The specific objectives are to ascertain the effect of foreign ownership, board size, board meeting, board gender diversity on financial performance (proxied by Return on Equity .The study covered a period of ten (10) years ( 2014 to 2023). A multiple regression estimation approach was employed on information extracted from a sample consisting of sixteen (16) consumer goods companies listed on the Nigerian Exchange Group between the years 2014 to 2023. Panel Least Square regression technique was employed in estimating the data and testing the formulated hypotheses. The study reveals the existence of significant effect of foreign ownership, board size gender diversity on financial performance of listed consumer goods companies in Nigeria. The study also discovered that board meeting, has no significant effect on financial performance of listed consumer goods companies in Nigeria. In line with the findings, the study recommended that management of consumer goods companies in Nigeria should consider the reduction of number of meeting held in a year, doing this will help consumer goods companies to save cost which will in turn enhance financial performance of the sector. The study also  recommended that the idea of given more room to foreign investors should be discouraged, instead indigenous investors should be encouraged to own large portion of shares in our listed consumer goods companies, this is because the presence of more foreign investors will amount to expropriation of the firm values.