Review Paper

• REVITALIZING INNOVATION PERFORMANCE: EXAMINING THE RELATIONSHIP BETWEEN INTELLECTUAL CAPITAL, DIGITAL TRANSFORMATION, AND MALAYSIAN HIGH-TECH FIRMS

  Sohrabi B, Fathi M, Pakdaman, S

  This study investigates the relationship between intellectual capital and digital transformation in enhancing innovation performance in high-tech firms in Malaysia. The study adopts Partial Least SquaresStructural Equation Modelling (PLS-SEM) and relies on a structured questionnaire to collect

  1-13

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• UNDERSTANDING THE IMPORTANCE OF SALES FORECASTING IN IMPROVING ORGANIZATIONAL PERFORMANCE: A STUDY ON THE BAKERY INDUSTRY IN NIGERIA

  Kelly, R

  Sales forecasting is a crucial aspect of organizational planning, enabling managers to anticipate and plan for future demand, control costs, and improve logistics operations. However, many organizations struggle with sales forecasting planning and process, resulting in choosing the wrong sales

  91-104

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• THE DIGITAL SHIFT: A STUDY ON THE IMPACT OF CAS ON COST CONTROL OF OIL AND GAS FIRMS IN NIGERIA

  Daniel Okoro

  This study investigated the impact of computerized accounting systems (CAS) on the performance of Nigerian oil and gas firms in Port Harcourt with a capital base of over 500 million. A survey research design was adopted using questionnaires to collect primary data from 100 personnel in the

  72-90

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• ENHANCING FINANCIAL PERFORMANCE THROUGH CORPORATE GOVERNANCE MECHANISMS IN CONSUMER GOODS MANUFACTURING FIRMS IN NIGERIA

  Ogbeide, S.O., Obaretin, O

  This study investigates the impact of corporate governance mechanisms on the financial performance of listed consumer goods manufacturing firms in Nigeria between 2011 and 2020. The study examines the influence of board size, board independence, board compensation, and board diligence on return

  29-57

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• ASSESSMENT OF THE IMPACT OF IFRS ADOPTION ON CORPORATE PROFITABILITY AND TAXATION IN NIGERIA

  Akpa, B., Angahar, A

  This study evaluates the influence of mandatory International Financial Reporting Standards (IFRS) adoption on the corporate profitability and taxation of five selected companies listed on the Nigerian Stock Exchange. The study period covered 2009-2011 and the post-IFRS adoption period of

  14-28

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• THE RELATIONSHIP BETWEEN MOONLIGHTING AND JOB SATISFACTION, RETENTION AND COMMITMENT AMONG NIGERIAN PUBLIC SERVANTS: A COMPARATIVE STUDY BETWEEN ACADEMIC STAFF AND MEDICAL DOCTOR

  Folorunso O. O, Adewale A. I., Abodunde S. M.

  This study aims to investigate the impact of moonlighting on job commitment, retention, and satisfaction among academic staff and medical practitioners in Southwest Nigeria. With understaffing becoming a more common issue in universities and healthcare clinics, employees are taking on more jobs,

  58-71

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