Table of Contents

Six Critical Business Challenges and the Performance of Small Scale Business

Enterprises in Bida Metropolis

Mohammed, T. Haruna, Mustapha N. Mustapha & Muhammad H. Shafii                              1 – 11

Tax Audit and Revenue Generation: A Theoretical Perspective

Utile Bem Joseph, Gbaa Benjamin and P.I. Zaiyol                                                                   12-26

The Influence of Workplace Spirituality on the Relationship

between Organizational Justice, Leadership and Deviant Behaviour

Michael Olalekan Adeoti, Jamila Gana& Ladan Usman                                                        27-48

Creating, Communicating and Sustaining Customer’s Value:

A Survey of the Telecommunication Service Providers in Nigeria

Peter, Danjuma U., Atodo Ocholi Wilfreds & Ogah Arome Victor                                          49-69

Assessment of Customers’ Expectations and Perceptions of Service

Performance in the Hospitality Industry in Nigeria using SERVQUAL Model

Anetoh, John Chidume                                                                                                            70-93

Sources of Financing Small Scale Enterprises in Bida, Niger State, Nigeria

Amina Moh’d Doko, Habiba Bako Mohammed & Alkali Larai Fati                                        94-100

Entrepreneurship Development:  A Panacea for Unemployment Reduction

in Nigeria

Ayodele, Oloruntoba Churchill, Ozimede, Elizabeth I. & Alhaji, Salihu Mohammed              101-111

Entrepreneurship Development: A Panacea for Unemployment Reduction in Nigeria

AYODELE, OLORUNTOBA CHURCHILL, OZIMEDE, ELIZABETH I. & ALHAJI, SALIHU MOHAMMED

Department of Business Administration & Management,

Federal Polytechnic, Bida, Niger State

Email: ayodelechurchill@yahoo.com

ABSTRACT

This paper examines the need for promoting employment in Nigeria through the development of entrepreneurship. This paper relies on secondary data from various authors and other institutional publications. The paper however concludes that the government and its agencies should deliberately encourage entrepreneurial culture and skills in Nigeria in order to attack the level of unemployment situation in the country.

Keywords:     Entrepreneurship, Unemployment, Employable, Development and Empowerment

Sources of Financing Small Scale Enterprises in Bida, Niger State, Nigeria

AMINA MOH’D DOKO, HABIBA BAKO MOHAMMED & ALKALI LARAI FATI

Department of Marketing, Federal Polytechnic, Bida

Department of Business Administration Federal Polytechnic, Bida

Department of Business Administration Federal Polytechnic, Bida, Niger State.

Email: Aminadok@yahho.com,

ABSTRACT

Over the years the inability of small scale enterprises (SSEs) in Nigeria to serve as an engine growth has been attributed majorly to lack of finance. This study identifies the major sources of financing small scale enterprises in Bida, Niger State. Data were collected using the multistage random sampling technique from 60 Small Scale Enterprise owners. Data obtained from survey were analyzed using a regression Model. The results show that Loan from co-operative, Family, Friends and Savings significantly determine the sources of finance in the study area, whereas Microfinance Banks was found not statistically significant. The study recommends monitoring and creating more awareness to the public on the importance of entrepreneurial programmers’ and establishing schemes that will enhance Small Scale Enterprise financing.

Keywords: Small Scale Enterprises, Source of Finance, Entrepreneurial Programmes’ & Establishing Schemes.

Assessment of Customers’ Expectations and Perceptions of Service Performance in the Hospitality Industry in Nigeria using SERVQUAL Model

ANETOH, JOHN CHIDUME

Department of Marketing,

Chukwuemeka Odumegwu Ojukwu University

Igbariam Campus, Anambra State, Nigeria

Email: anetohjohn@yahoo.com

ABSTRACT

This study assessed customers’ expectations and perceptions of service quality in the hospitality industry in Nigeria using SERVQUAL MODEL. The main objective of the study was to assess the level of service quality in the hospitality industry in Anambra part of Nigeria. The specific objectives were to determine whether significant gap (if any) exist between customers’ expectations and actual service performance and also its impact (if any) on managerial competitiveness in the hospitality industry. Three research questions and hypotheses were formulated. Descriptive research design was used for the study. The returned 232 copies of the questionnaire were utilized from nine selected hotels for analysis. Paired samples z-test was used to measure customers’ expectations and actual service performance while one-sample z-test statistical technique was used to test the three hypotheses formulated for the study. All null hypotheses tested were rejected. The major findings revealed a significant gap between customers’ expectations and actual service performance which has moderately impacted on the managerial competitiveness in the hospitality industry in Anambra part of Nigeria. The study concluded therefore that the meeting of customers’ expectations will help close the resultant gap identified in this study for improved customers’ satisfaction. The study recommends the institutionalization and operationalization of service quality strategies geared towards meeting of customers’ expectations, should be the priority of hospitality firms for improved customers’ satisfaction in Nigeria.

Keywords: Customer Expectations, Service Performance, Hospitality Industry, SERVQUAL

Creating, Communicating and Sustaining Customer’s Value: A Survey of the Telecommunication Service Providers in Nigeria

PETER, DANJUMA U., ATODO OCHOLI WILFREDS & OGAH AROME VICTOR

Department of Marketing, Federal Polytechnic Idah 

Department of Languages, Federal Polytechnic Idah

Department of Marketing, Federal Polytechnic, Ado Ekiti, Ekiti State

E-mail: pitadanjesus@yahoo.com & victorogah2008@yahoo.com

ABSTRACT

Disconfirmation paradigm posits that there are variations in the performance of a product when compared to what customers held as their own expectation that means, expectations disconfirmation and performance influences customers satisfaction, repeat purchases and word of mouth about the products and/or services provided. This research paper titled “Creating, Communicating and Sustaining Customer’s Value on the use of Wireless Telephone in Lokoja, Kogi State, Nigeria” is written to evaluate the extent of customer’s satisfaction on the use of mobile telephone. The researchers reached 323 respondents in Lokoja through the survey method.  Data was obtained through the questionnaire method and analyzed using simple percentage, frequency table mean score and the modified five points Likert scale, while the hypotheses were tested using the Spearman rank order correlation and Z-test statistical tool. (The findings of the study showed that communication is a veritable tool in every human society and customer’s value towards the use of wireless telephone is pivotal to the growth of the market). The paper recommends that customer’s value assessment should be constantly carried out in order to improve customer’s satisfaction towards the use of wireless telephone.

Keywords: Expectation Disconfirmation, Customers Satisfaction, Products/Service Providers, Communication, Sustaining Customer’s Value

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