The Influence of Workplace Spirituality on the Relationship between Organizational Justice, Leadership and Deviant Behaviour

MICHAEL OLALEKAN ADEOTI¹, JAMILA GANA¹ & LADAN USMAN²

¹Department of Business Administration and Management, Federal Polytechnic, Bida, Nigeria

²Department of Public Administration, Federal Polytechnic, Bida, Nigeria

E-mail: michaelolalekanadeoti@gmail.com

ABSTRACT

Purpose-This paper examined the moderating influence of workplace spirituality on the relationship between organizational justice, leadership and workplace deviance. The purpose of this study is to propose a framework/model and state propositions to be tested empirically.

Design/Methodology/Approach – It is a conceptual review of the previous empirical studies on deviant workplace behaviour, organizational justice, leadership and workplace spirituality. The researchers searched for scholarly articles on the variables from Proquest direct, Science direct, and EBSCO host.

Findings-Drawing from social bonding theory and norms of reciprocity, we proposed that there is a positive correlation between organizational injustice (procedural and distributive injustices), unethical leadership behaviours and DWB. However, transformational leadership style has negative influence on deviance while transactional leadership style has positive impacts. Not minding the level of injustice and leadership styles, individual’s level of spirituality moderates his involvement in deviant workplace behaviour.

Practical Implications-Managers and HR Practitioners need to be transparent in the procedures that lead to determination of rewards (pay, bonus, allowances and recognition) and need to be guided by the principles of equity, fairness, impartiality and transparency. Secondly, leaders need to ‘live the talk’ and encourage spirituality in the workplace.

Originality/Value-The paper extends the research on deviant workplace behaviours by proposing a framework that employed workplace spirituality as a moderator. However, there is need for empirical studies to test the proposed model.

Paper Type: Review

Keywords:   Workplace Deviance, Organizational Justice, Leadership and Workplace Spirituality.

Tax Audit and Revenue Generation: A Theoretical Perspective

UTILE BEM JOSEPH, GBAA BENJAMIN AND P.I. ZAIYOL

Department of Accounting,

Federal University of Agriculture, Makurdi

Email: utilebem@gmail.com

ABSTRACT

The increase in tax evasion and actual tax revenue collected not fully remitted to the government necessitated this research work on tax audit. This is because  an average Nigerian has no faith in the government and will not want to entrust their resources to the government , thus such payment of tax is  ranked among the least obligation they owe to the government at all levels. The focus of this study is to review the related literature on tax audit and revenue generation. Secondary source of information collected from journals, textbooks and internet materials were used for the review. It was observed that tax audit is one of the greatest means of ensuring prompt and accurate remittance of tax collected, which in turn impact on revenue generation and also prevent tax evasion and tax avoidance. The research recommends that tax audit and revenue generation should be continuously researched upon to put in the minds of the tax authorities the necessity to carryout tax audit on regular basis.

Keywords: Tax Evasion, Tax Revenue, Tax Audit and Tax Compliance

Six Critical Business Challenges and the Performance of Small Scale Business Enterprises in Bida Metropolis

MOHAMMED, T. HARUNA, MUSTAPHA N. MUSTAPHA & MUHAMMAD H. SHAFII

Department of Business Administration,

Federal Polytechnic, Bida

Email: harunatm1973@gmail.com    

ABSTRACT

Before now, there has been a continuous change of emphasis from the large scale industrial project to small scale industrial project. Thus, the result had always been a phenomenal growth in the number of small scale enterprise activities. This growth is mainly on account of people’s desire to be self-employed and be their own boss. But the challenges of managing small scale enterprises have today assumed a hydra headed dimensions. Thus, six critical business challenges affecting the performance of small scale business enterprises were studied in relation to Bida Metropolis. We found that Capital shortage and marketing comes first and last respectively. It was recommended among other things that stakeholders in the small scale business sector should be involved in policy formulation and implementation for them to be efficient and effective and also yield expected performance.

Keywords: Small Scale, Business, Enterprises, Challenges, Prospects, National Directorate of Employment