Nigerian Journal of Cooperative Economics and Management
type: channel
description: An annual Journal of the Department of Cooperative Economics and Management Nnamdi Azikiwe University, Awka, Nigeria. E-mail: cem@dept.unizik.edu.ng
publisher: Department of Cooperative Economics and Management Nnamdi Azikiwe University, Awka, Nigeria
language: en
publication name: Nigerian Journal of Cooperative Economics and Management
issn: 2315-7844
items: An Assessment of the Factors Affecting Agricultural Credit Access among Farmers’ Cooperatives in Anambra State, Nigeria
items: Access to Agricultural Extension Services and Their Influence on Crop Production among Rural Women Cooperative Farmers in South-East Nigeria
items: Agricultural Cooperatives: A Panacea to Food Insecurity in Etsako West Local Government Area, Edo State
items: Traditional Postharvest Loss Reduction Methods among Tomato Cooperative Farmers in Benue State, Nigeria
items: Rhetorical Moves and Metadiscourse in Nigerian Cooperative Annual Reports: A Comparative Analysis of Conventional and Shariah-Compliant Societies
items: Moderating Effect of Employee Engagement on Autocratic Leadership and Employee Performance in Some Selected Organizations in Kaduna Metropolis
items: Climate Change Adaptation Strategies among Agricultural Cooperative Farmers in Southern Nigeria
items: Cooperatives and Nigeria's New Tax Regime: Myths and Realities from Academic and Professional Perspectives
items: Corporate Tax Strategy and Financial Performance of Listed Non-Financial Firms in Nigeria
items: Contributions of Agricultural Cooperative Societies to Sustainable Farm Performance of Smallholder Farmers in Ayamelum Local Government Area, Anambra State
items: Domestic investors and stock market involvement before and after the 2021 stock market disruption and investment uncertainty in Lagos State, Nigeria
items: Effect of Insecurity on the Performance of Cooperative Thrift and Credit Society (CTCS) Membership in Nnewi North Local Government Area, Anambra State, Nigeria
items: Contribution of Cooperative Societies to Credit Access, Investment Activities, and Enterprise Growth among Members in Kaduna State, Nigeria
items: Empirical Analysis of the Effects of Agricultural Cooperatives on Food Security among Smallholder Farmers in Benue State, Nigeria
items: Price Instability and Agricultural Financing in West African Economies
items: Determinants of Loan Acquisition and Repayments among Cooperative Farmers’ Benefiting from the Bank of Agriculture Loan Scheme in Southwest, Nigeria
items: Genetical Modified Organisms (GMO) Products Marketing and the Challenges of Stigmatisation: A Study of Consumers in Enugu State, Nigeria
items: Entrepreneurial Orientation, Managerial Competence and Cooperative Performance in Ogun State Nigeria
items: Effect of ICT-Driven Loan Tracking and Repayment Systems on the Operational Efficiency of Credit Cooperative Societies in Onitsha South Local Government Area, Anambra State, Nigeria
items: Entrepreneurial Activities in Cassava Flour Processing and Their Effect on Cooperatives Performance in Oyi Local Government Area of Anambra State, Nigeria
items: Service Speed, Staff Courtesy, and Customer Satisfaction in Supermarkets in Awka Metropolis: The Mediating Role of Perceived Service Quality
items: Rural Development and Informal Sector: Challenges, Issues and Prospects in Nigeria
items: Recycling Waste into Wealth: The Role of Green Entrepreneurship in Promoting Sustainable Economic Development in Anambra State
items: Digital Transformation in Cooperative Enterprises: A Strategy for Nigeria’s Socioeconomic Development
items: Digital Literacy among Cooperative Trustees in Southwest Nigeria: A DigComp 3.0 Assessment and Smart-Cooperative Readiness Analysis
items: Effect of Tax Planning on the Firm Growth of Listed Deposit Money Banks (DMBS) in Nigeria
items: Effect of Tax Reform on Government Revenues in Nigeria
items: Digital Banking and Operational Efficiency of Deposit Money Banks in Nigeria
items: Economic Profitability Analysis of Oil Palm Production among Cooperative Women Palm Oil Processors in Iwo Zone of Osun State, Nigeria
items: Cooperative Societies and Poverty Alleviation among Cocoa Farmers in Idanre, Ondo State

An Assessment of the Factors Affecting Agricultural Credit Access among Farmers’ Cooperatives in Anambra State, Nigeria
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description: This study examined the determinants of agricultural credits access among members of farmers’ multipurpose cooperative societies in Anambra state. The Specific Objectives of the study is to analyzed the size of farm land of cooperative farmers and its effect on accessing agricultural credit in Anambra state and to ascertain the effect of years of membership in cooperative organization in accessing agricultural credit in Anambra state. In line with the above objectives, two hypotheses were formulated. This study was particularly anchored on the social exchange theory. It was carried out in three agricultural zones in Anambra state, Nigeria. A multi stage random sampling technique was used to arrive at a sample size of twenty four cooperative societies with membership strength of 286 farmers as sample size. The instrument for data collection was a set of structured questionnaires on a 5-point likert-scale Data was analyzed using the multiple regression models. Model results indicated, Farm size significantly (3.00), t(285) = 13.01, 4.88and 12.91; and p-values = 0.000, respectively have effect on agricultural credit access and years of membership in cooperative significantly (3.85), t(285) = 13.36 and12.86; p-values = 0.000have effect on agricultural credit access. In line with the findings of this study, it is recommended that there should be a deliberate policy that guarantees. Good Policies on land redistribution to make more land available to cooperative farmers, especially the experienced farmers and relevant government agencies should mobilize the rural farmers and encourage them to join cooperative associations, so that they can derive maximum benefit of collective investment of group savings, as well as increase their chances of accessing formal agricultural credit facilities because of the comparative advantages associated with cooperative societies.
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creator: E. T. Ufoaroh
creator: I. M. Molokwu
creator: U. M. Ifesinachi
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 350
ending page: 376

Access to Agricultural Extension Services and Their Influence on Crop Production among Rural Women Cooperative Farmers in South-East Nigeria
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description: Agricultural extension service and its influence on crop production among rural women cooperative farmers in South-East, Nigeria is the focus of the study. Nigerian agricultural system has not been living up to expectation, despite the wide range of programmes, policies and approaches that have been formulated for enhancement and sustenance of agricultural growth. Importantly, women farmers are central to the success and hence their access to extension services has become key to boosting crop production. Towards addressing these issues the objectives of the study are to assess the level of use of agricultural extension services from point of access to technology, advisory services and facilitation by the rural women cooperative farmers and importantly, to determine if their access to these agricultural extension services have a significant effect on their crop production. Finally, the third objective identified factors that constrain the effective use of agricultural extension services by the rural women farmers. Taro Yamane (1967) formula and multistage sampling procedure were used in determining the sample size of 379 respondents after data sorting and ensuring representative distribution of samples to five states of Abia, Anambra, Ebonyi, Enugu and Imo in South-East, Nigeria. The study used descriptive and inferential statistics to analyse the data. The rural women cooperative farmers had grand mean for access to agricultural extension services: technology services (x=̄ 3.71); advisory services (x ̄ = 3.39); and, facilitation services (x=̄ 3.94). Thus, indicating that the women farmers had access to the three agricultural extension services components. The rural women grand mean for crop output (x=4.07)̄ , showed a positive production effect. Also, a t-ratio of 148.602 indicated that the use of agricultural extension service had a significant effect on crop output performance of the rural women cooperative farmers. However, the optimal realization of their extens…
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creator: I. P. Okafor
creator: U. M. Ifesinachi Uju Monica
creator: I. E. Ngoka
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 323
ending page: 349

Agricultural Cooperatives: A Panacea to Food Insecurity in Etsako West Local Government Area, Edo State
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description: This study examined the role of agricultural cooperatives in addressing food insecurity among farming households in Etsako West Local Government Area of Edo State, Nigeria. Specifically, the study assessed the contribution of agricultural cooperatives to household food security, identified the services provided by cooperative societies, and examined the challenges affecting their effectiveness. A descriptive survey research design was adopted for the study. Primary data were collected through the administration of structured questionnaires to 150 members of selected agricultural cooperative societies using a multistage sampling technique. Data were analysed using descriptive statistics, including frequencies, percentages, means, and standard deviations, while multiple linear regression analysis was employed to determine the effect of agricultural cooperative activities on household food security at a 5% level of significance. The findings revealed that agricultural cooperatives significantly improved members' access to agricultural credit, farm inputs, extension services, collective marketing, and training programmes, thereby enhancing agricultural productivity and household food security. The regression results further indicated that agricultural cooperative activities had a positive and statistically significant effect on household food security. However, inadequate capital, poor government support, high production costs, weak rural infrastructure, and limited access to finance were identified as major constraints affecting the effectiveness of agricultural cooperatives. The study concluded that agricultural cooperatives remain effective instruments for improving food security and rural livelihoods in Etsako West Local Government Area. The study therefore recommends increased government support, improved access to agricultural finance, strengthened extension services, and enhanced institutional capacity to improve the performance of agricultural cooperative societ…
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creator: H. U. Akokhia
creator: M. Amedu
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 300
ending page: 322

Traditional Postharvest Loss Reduction Methods among Tomato Cooperative Farmers in Benue State, Nigeria
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description: Traditional postharvest loss reduction methods encompass indigenous, low-cost practices designed to limit avoidable quantity and quality losses of tomatoes within environments where cold chain infrastructure is underdeveloped. Severe physiological deterioration frequently causes substantial financial attrition for smallholders in Benue State, necessitating an evaluation of how cooperative frameworks utilise local preservation techniques. The primary objective of the study was to examine traditional postharvest loss reduction methods among tomato cooperative farmers in Benue State, Nigeria. A descriptive survey research design was adopted, utilizing a structured questionnaire to collect data from a sample of 381 registered cooperative farmers, with 343 valid responses retrieved for analysis. Data were analysed using descriptive statistics and multiple regression analysis via SPSS version 27.0. Results for the first hypothesis indicated that socioeconomic characteristics exert a statistically significant influence on traditional postharvest practices, yielding an R value of 0.612, an R Square of 0.375, and a p value of 0.000 (F = 204.286). Analysis of the second hypothesis revealed that traditional storage methods significantly impact the shelf-life extension of tomatoes, supported by an R value of 0.548, an R Square of 0.300, and a p value of 0.000 (F = 146.183). Findings suggested that while human capital factors like education and experience enhance handling competence, low-cost systems such as ventilation and sun-drying remain indispensable buffers against spoilage in rural settings. The study concluded that economic survival in the regional tomato value chain depends on the synergy between farmer attributes and indigenous preservation technologies. Recommendations included the organisation of regular peer-to-peer training sessions by cooperative leaders and the promotion of improved ventilated storage structures by agricultural extension agencies to mitigate quan…
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creator: A. A. Akor
creator: F. O. Nwankwo
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 280
ending page: 299

Rhetorical Moves and Metadiscourse in Nigerian Cooperative Annual Reports: A Comparative Analysis of Conventional and Shariah-Compliant Societies
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description: This study examines rhetorical move structures and metadiscourse features in annual reports from four Nigerian cooperative societies, two conventional (CoopEast/Shell East Staff MCS; Mosimi Staff MCS) and two Shariah-compliant (White Crescent MCS; Equity Trust MCS), comprising approximately 4,470 words of narrative prose. Using a qualitative comparative case study design integrating Swalesian genre analysis and Hyland’s metadiscourse model, the study identified a provisional seven-move structure (salutation, performance review, identity/values statement, challenges, future outlook, call to action, and gratitude/closing) across the corpus. Move 3, an explicit organisational identity and values statement, appeared consistently in both Shariah-compliant reports but not in conventional reports, suggesting a genre-differentiating feature warranting large-corpus verification. Metadiscourse analysis of 536 coded items revealed that conventional cooperatives use more boosters (8.9 vs. 4.7 per 1,000 words) and engagement markers (10.1 vs. 5.0), while Shariah-compliant cooperatives deploy more attitude markers (18.0 vs. 10.1) and hedges (16.9 vs. 11.8). These patterns reflect contrasting institutional ideologies: managerial confidence and member mobilisation in conventional reports versus ethical evaluation and religious humility in Shariah reports. The study contributes an empirically grounded, integrated framework for analysing cooperative institutional discourse and discusses practical implications for cooperative governance, member communication, and annual reporting policy in Nigeria.
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creator: V. Bello-Osagie
creator: A. M. Auwal
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 260
ending page: 279

Moderating Effect of Employee Engagement on Autocratic Leadership and Employee Performance in Some Selected Organizations in Kaduna Metropolis
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description: Despite the prevalence of hierarchical structures in many organizations, rigid autocratic leadership often risks stifling the psychological dedication necessary for peak productivity. This study examined the moderating effect of employee engagement on the relationship between autocratic leadership and employee performance, specifically investigating whether engagement levels can mitigate the limitations of a leadership style. Data were gathered from 384 employees across selected institutions in Kaduna, including the Nigerian Defence Academy, St. Gerard’s Catholic Teaching Hospital, St. Anne’s Secondary School, Rapha Orthopedic Hospital, Nigerian Breweries and Barau Dikko Teaching Hospital. Utilizing a structured questionnaire, the data were analyzed via SPSS using a Hierarchical Regression Model to assess both direct effects and interaction dynamics. The findings reveal that autocratic leadership alone exerts a weak direct effect on staff performance; however, employee engagement significantly moderates this relationship. High levels of engagement were found to reduce the adverse impacts of autocratic control while concurrently enhancing performance outcomes. Based on these results, the study recommends that managers should exercise autocratic leadership selectively, restricting its application to situations requiring strict supervision, rapid decision making or high operational control, while minimizing excessive authoritarian practices that may undermine employee performance. The study further recommends that organizations should institutionalize strategies for enhancing employee engagement through effective communication, employee involvement, recognition, career development opportunities and supportive human resource policies to strengthen employee commitment and improve performance even within structured leadership environment.
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creator: H. E. Umoru
creator: I. M. Adamu
creator: C. I. Egwaikhide
creator: B. K. U. Farouk
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 243
ending page: 259

Climate Change Adaptation Strategies among Agricultural Cooperative Farmers in Southern Nigeria
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description: This study examined climate change adaptation strategies among agricultural cooperative farmers in Southern Nigeria. The specific objectives were to assess farmers’ perceptions of climate change and its effects on agricultural production, identify adaptation strategies adopted by cooperative farmers, determine the socioeconomic and institutional factors influencing adaptation decisions, and evaluate the effectiveness of agricultural cooperatives in enhancing adaptive capacity. The study adopted a survey research design and utilized a structured questionnaire to collect data from members of agricultural cooperative societies in selected states in Southern Nigeria. Data were analyzed using descriptive statistics while multiple regression analysis was employed to examine factors influencing adaptation strategy adoption. The findings revealed that cooperative farmers perceived climate change as a major threat to agricultural productivity through irregular rainfall, flooding, rising temperatures, pest infestations, and declining crop yields. Farmers adopted various adaptation measures, including crop diversification, adjustment of planting dates, use of improved crop varieties, irrigation farming, and soil conservation practices. The regression results showed that educational level, access to extension services, access to credit facilities, cooperative membership strength, and government support significantly influenced adaptation decisions. Among these factors, cooperative membership strength had the greatest influence on adaptation strategy adoption. The study concluded that agricultural cooperatives play a vital role in strengthening climate resilience and promoting sustainable agricultural development in Southern Nigeria. It recommended among others that government, agricultural agencies, and cooperatives should work to enhance climate change awareness and educational programs for farmers.
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creator: M. Braimah
creator: D. A. Sharomo
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 228
ending page: 242

Cooperatives and Nigeria's New Tax Regime: Myths and Realities from Academic and Professional Perspectives
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description: This research investigates cooperatives and Nigeria's new tax regime myths and realities from academic and professional perspectives. Nigeria's Finance Act 2023 and the Nigeria Tax Administration Act 2025 (NTAA 2025) have introduced sweeping fiscal reforms that carry profound implications for cooperative societies, an institutional pillar of Nigeria's informal and semi-formal economy. Despite cooperatives' constitutional recognition and developmental significance, a persistent myth prevails that these entities enjoy blanket tax exemptions across all income streams. This study interrogates that assumption through the dual lens of academic scholarship and professional practice, exposing the gap between legal myth and legislative reality. Employing a qualitative research design anchored in institutional theory and the benefits-received principle of taxation, the study draws on systematic literature review, documentary analysis of primary tax legislation, and structured key-informant interviews with 24 tax professionals, cooperative administrators, and legal practitioners. Findings reveal that the new regime imposes conditional, activity-based taxation on cooperatives, exempting only surpluses genuinely distributed to members while taxing investment income, commercial activities, and unrelated business income at standard corporate rates. The study provides a myth busting framework, targeted policy recommendations, and a practitioner compliance roadmap, contributing empirical evidence to a field dominated by interpretive confusion and professional misinformation.
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creator: K. A. A. Lawal
creator: K. Musa
creator: O. Mustapha
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 213
ending page: 227

Corporate Tax Strategy and Financial Performance of Listed Non-Financial Firms in Nigeria
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description: This study examines the effect of corporate tax aggressiveness on the financial performance of listed non-financial firms in Nigeria. Using panel data spanning 2015 to 2023 across 40 firms listed on the Nigerian Exchange Group (NGX), the study employs the Effective Tax Rate (ETR) as the primary proxy for tax aggressiveness, supplemented by the Book-Tax Difference (BTD) as an alternative measure in robustness checks. Return on Assets (ROA) and Tobin's Q serve as the primary dependent variables, operationalising accounting-based and market-based performance respectively. Fixed-effects regression is adopted following the Hausman specification test. Additional robustness checks employ the System Generalized Method of Moments (GMM) estimator to address potential endogeneity, quintile regression to explore heterogeneous effects across the performance distribution, and an alternative ETR proxy to test for measurement sensitivity. Findings confirm that tax aggressiveness exerts a statistically significant positive effect on ROA but a negative and significant effect on Tobin's Q - a duality that persists robustly across all estimation strategies. These results suggest that while tax savings inflate reported earnings, capital markets discount firms perceived as tax aggressive owing to elevated regulatory and reputational risks, particularly in the post-Post-Finance Act environment. The study contributes to the sparse empirical literature on tax aggressiveness in sub-Saharan Africa and provides actionable guidance for corporate boards, investors, and regulators.
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creator: C. R. John-Akamelu
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 199
ending page: 212

Contributions of Agricultural Cooperative Societies to Sustainable Farm Performance of Smallholder Farmers in Ayamelum Local Government Area, Anambra State
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description: Agricultural cooperatives play a critical role in improving the productivity and livelihoods of smallholder farmers through improved access to farm inputs, collective marketing, extension support, and economies of scale. Despite these potentials, empirical evidence on the extent to which agricultural cooperatives contribute to sustainable farm performance among smallholder farmers in Ayamelum Local Government Area of Anambra State remains limited. This study therefore examined the contributions of agricultural cooperative societies to sustainable farm performance of smallholder farmers in Ayamelum local government area, Anambra State, Nigeria. The population of this study comprises of all active farmers’ cooperative societies in Ayamelum local government area of Anambra State. There are 37 registered farmers cooperatives in the study area with a membership strength of 482. The sample size used was 219 cooperative members using Taro Yamane formular. Objectives were processed using descriptive statistics (like percentage, mean and standard deviation) and the regression model of the Ordinary Least Square (OLS). T-test and F-test statistics were used to test the hypotheses of the study and the overall fitness of the model. All the analyses were done using SPSS version 23. Linear regression model of the Ordinary Least Square (OLS) approach was used to analyze the objectives. The regression model is significant at .000 which is less than 0.05 thus confirming that cooperative member’s farm performance in the area was dependent on farm inputs obtained and value of agricultural products marketed through cooperative. It was concluded from the findings of the study, that cooperative significantly affects the performance of smallholder farmers in Agricultural zone of Anambra State. Based on the findings of the study the researcher recommends among others that cooperative society should endeavor to meet the farm input needs of the farmers so as to increase their yield, their pro…
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creator: N. C. Ngene
creator: N. R. Chiekezie
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 180
ending page: 198

Domestic investors and stock market involvement before and after the 2021 stock market disruption and investment uncertainty in Lagos State, Nigeria
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description: The 2021 stock market disruption and investment uncertainty in Nigeria has continued to influence domestic investment profile. Previous studies on stock market have focused largely on portfolio diversification, with little attention paid to domestic investors’ level of involvement before and after the disruption. The study was anchored on Rationalisation Theory, while descriptive qualitative design was employed. Purposive and snowball sampling techniques were utilized to select 40 investors, 3 stockbrokers and 6 regulatory agencies (3 NGX AND 3 SEC staff) based on their professional capabilities. Data were thematically analysed. The findings revealed that domestic investors responded to perceived market uncertainty by re-allocating capital from equities to alternative investments channels offering higher expected returns and lower perceived risks, reflecting a rational assessment of changing market condition as stipulated in Rationalisation Theory assumptions. The study also discovered that domestic investors were actively involved in stock market activities before the 2021 stock market disruption due to high returns on investment (ROI), whereas there was a sharp decline in the level of their involvement in post 2021 stock market disruption era, despite regulators’ concerted efforts to stabilize the market. The study concludes that domestic investors’ stock market involvement is best explained as a rational decision making process of minimizing losses. It recommends promotion of financial literacy, re-inforcement of regulatory frameworks and long-term investment culture in the bid to guarantee stock market growth and sustainability in Nigeria.
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creator: V. I. Ekechukwu
creator: O. C. Udeobasi
creator: G. O. Oguamanam
creator: N. C. Udeji
creator: C. A. Ukanwa
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 147
ending page: 179

Effect of Insecurity on the Performance of Cooperative Thrift and Credit Society (CTCS) Membership in Nnewi North Local Government Area, Anambra State, Nigeria
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description: This study investigated the effect of insecurity on the performance of Cooperative Thrift and Credit Society (CTCS) members in Nnewi North Local Government Area of Anambra State. The research was motivated by the need to provide empirical evidence on how insecurity influences cooperative activities, as most existing studies have focused on commercial banks while neglecting grassroots financial institutions like CTCS. The research specifically focused on the effect of insecurity on savings behavior of CTCS members, the effect of insecurity on investment decisions and the effect of insecurity on member participation in cooperative activities. The study was guided by the Perceived Risk Theory, which explains how threats and uncertainty influence financial decision-making and collective participation. A descriptive survey research design was adopted, and the study population consisted of 205 CTCS members in Nnewi North. Using Taro Yamane’s formula, a sample was drawn, and structured questionnaires were distributed. Out of these, 160 were duly completed and returned for analysis. Descriptive statistics such as frequency counts, percentages, and mean were used to analyze demographic characteristics and members’ perceptions, while Pearson Product Moment Correlation was employed to test the study hypotheses. The findings revealed that insecurity significantly affects cooperative performance. Strong positive correlations were found between insecurity and savings behavior (r = 0.755), investment decisions (r = 0.722), and members’ participation (r = 0.885), all at a 0.00 level of significance. These results indicate that insecurity discourages consistent savings, reduces members’ willingness to invest, and weakens active participation in cooperative activities. The study concludes that insecurity poses a serious threat to the financial and social sustainability of CTCS in Nnewi North. It recommends stronger risk management strategies, improved collaboration with security agen…
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creator: E. O. Okafor
creator: M. C. Michael
creator: U. M. Ifesinachi
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 116
ending page: 146

Contribution of Cooperative Societies to Credit Access, Investment Activities, and Enterprise Growth among Members in Kaduna State, Nigeria
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description: This study examined the contribution of cooperative societies to credit access, investment activities, and enterprise growth among members in Kaduna State, Nigeria. The study adopted a descriptive survey research design and utilised primary data collected through structured questionnaires administered to 384 members of agricultural, consumer, and multipurpose cooperative societies across Kaduna State, of which 371 questionnaires were returned and found valid, representing a response rate of 96.6%. Data collected were analysed using descriptive statistics, Pearson correlation, and ordinary least squares (OLS) regression analysis. The findings revealed that cooperative society engagement significantly predicts members' access to credit (β = 0.534, R² = 0.487, F = 69.74, p < 0.05) through affordable loan schemes, flexible repayment conditions, and reduced collateral requirements. Cooperative engagement also significantly predicts investment activities (β = 0.498, R² = 0.461, F = 49.87, p < 0.05), and enterprise growth (β = 0.521, R² = 0.503, F = 59.77, p < 0.05). Regression diagnostic tests confirmed residual normality, homoscedasticity, and absence of autocorrelation across all three models. The study concludes that cooperative societies are important institutional vehicles for improving credit access, stimulating productive investment, and supporting enterprise growth among members in Kaduna State. The study recommends improved credit administration, investment-support programmes, and enterprise development initiatives to strengthen the economic contributions of cooperative societies among members.
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creator: A. O. Muritala
creator: A. U. Usman
creator: A. O. Olude
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 90
ending page: 115

Empirical Analysis of the Effects of Agricultural Cooperatives on Food Security among Smallholder Farmers in Benue State, Nigeria
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description: Food security is major problem among households in Benue State of Nigeria. The main aim of the study was to analyze the effects of agricultural cooperatives on food security among smallholder farmers in Benue State, Nigeria. The specific objectives were: to examined the effect of cooperative membership duration on food security levels among smallholder farmers in Benue State; determine the effect of cooperatives credit access on food security of smallholder farmers in Benue State, and make recommendations based on findings. The study employed a survey research design, targeting 10,393 members of agricultural cooperatives. A sample of 385 cooperative members was selected using simple random sampling technique. A structured questionnaire yielded 354 valid responses, with validity confirmed by experts and reliability established with Cronbachs Alpha coefficient ranging from .970 to .981. Data were analyzed using regression analysis. Household Dietary Diversity Score was used to measure food security. Results revealed insignificant relationship between cooperative membership duration and food security levels(β=.461,p=.011), while access to cooperative credit showed a strong positive effect on food security of households(β= .598,p= .003). The study concludes that agricultural cooperatives are vital for enhancing food security among smallholder farmers and recommended that, there is a need to encouraged farmers to see cooperative membership as long term commitment, as the evidence shows that the most significant improvements in income and stability are achieved through sustained and active participation over years.
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creator: R. T. Ashirga
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 77
ending page: 89

Price Instability and Agricultural Financing in West African Economies
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description: Agricultural financing in West Africa remains constrained by persistent macroeconomic instability, particularly volatile consumer and producer prices that heighten credit risk and discourage lending to the agricultural sector. This study examines the asymmetric effects of price instability on agricultural financing in selected West African economies (Nigeria, Ghana, Senegal, Côte d’Ivoire, Burkina Faso, and The Gambia) over 1990–2025. Using annual panel data and the Pooled Mean Group Nonlinear Autoregressive Distributed Lag (PMG-NARDL) model, the study decomposes Consumer Price Index (CPI) and Producer Price Index (PPI) into positive and negative shocks to capture asymmetric impacts, alongside exchange rate, government expenditure, and gross capital formation. Descriptive statistics reveal substantial price volatility, while cross-sectional dependence tests confirm strong regional interdependence (p < 0.01). Unit root results indicate a mixed order of integration I(0)/I(1), justifying the econometric approach. Long-run estimates show that both CPI positive (β = −0.0487, p = 0.0017) and CPI negative (β = −0.0465, p = 0.0024) shocks significantly reduce agricultural financing, indicating that both inflationary and deflationary instability discourage credit supply. PPI positive shocks (β = 0.0103, p = 0.0198) enhance agricultural financing, while PPI negative shocks are statistically insignificant. Exchange rate depreciation reduces agricultural credit (β = −0.0521, p = 0.0003), whereas government expenditure (β = 0.0852, p < 0.01) and gross capital formation (β = 0.0247, p < 0.01) stimulate credit expansion. The error correction term (−0.3020) indicates a 30% annual speed of adjustment toward long-run equilibrium. The study concludes that macroeconomic price instability significantly constrains agricultural financing, while stable producer prices and capital formation improve credit access. Policy recommendations emphasize inflation stabilization, improved farm-gate p…
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creator: R. Abdulsalam
creator: Z. K. Ogenyi
creator: M. J. Bagudu
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 58
ending page: 76

Determinants of Loan Acquisition and Repayments among Cooperative Farmers’ Benefiting from the Bank of Agriculture Loan Scheme in Southwest, Nigeria
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description: This study examined the determinants of loan acquisition and repayment capacity among cooperative farmers benefiting from the Bank of Agriculture (BOA) loan scheme in Southwestern Nigeria. The study addressed the persistent challenge of limited access to agricultural credit and poor loan repayment performance among smallholder farmers, which continue to constrain agricultural productivity and rural economic development. A multistage sampling technique was adopted to select 344 cooperative farmer beneficiaries across the study area, while primary data were collected using a structured questionnaire. Descriptive statistics and multiple regression analysis were employed to analyze the data. The findings revealed that socio-economic characteristics significantly influenced both loan acquisition and repayment capacity among cooperative farmers. Specifically, variables such as age, educational level, household size, marital status, and farming experience showed statistically significant relationships with farmers’ ability to access and repay agricultural loans. The regression results further indicated that the explanatory variables jointly accounted for a substantial proportion of the variations in loan acquisition and repayment behaviour among the respondents. These findings underscore the importance of farmers’ demographic and socio-economic profiles in determining credit utilization outcomes and repayment sustainability. The study concludes that improving agricultural credit performance requires greater consideration of borrower-specific characteristics in credit administration. Consequently, the study recommends that the Bank of Agriculture and other agricultural lending institutions should strengthen borrower assessment frameworks by incorporating socio-economic indicators into credit appraisal, loan disbursement, and repayment scheduling mechanisms. Such measures would enhance loan accessibility, improve repayment performance, and promote sustainable agricultural fi…
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creator: J. O. Ayodele
creator: S. A. Adebowale
creator: J. I. Adejoh
creator: O. E. Fatona
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 43
ending page: 57

Genetical Modified Organisms (GMO) Products Marketing and the Challenges of Stigmatisation: A Study of Consumers in Enugu State, Nigeria
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description: Genetically Modified Organisms (GMOs) technology has been globally recognized as a strategic intervention for achieving food security and nutritional enhancement. Nigeria approved commercial cultivation of genetically modified crops in 2016, with the enactment of the National Biosafety Management Agency (NBMA). Despite this, consumer acceptance remains uneven, especially in the South-East and Enugu state, the core focus of this study. This study examines how stigmatization influences the marketing and consumption of GMO products among consumers in Enugu State. Data were collected from 240 respondents in Enugu metropolis and environs using a structured questionnaire and analyzed with descriptive statistics and logistic regression. While 67.9% of respondents reported awareness of GMOs, only 22.1% had purchased a GMO-labeled product. Stigma was driven mainly by health risk perception, cultural concerns, low trust in regulatory agencies, and negative narratives on social media. Trust in regulatory bodies and accurate awareness significantly increased the likelihood of purchase, whereas stigma reduced it by 77%. The findings suggest that acceptance is constrained more by social perception than by knowledge gaps. To improve uptake, the study recommends clear labeling, community-based communication, and visible engagement by regulatory agencies.
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creator: C. C. Okereke
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 35
ending page: 42

Entrepreneurial Orientation, Managerial Competence and Cooperative Performance in Ogun State Nigeria
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description: Cooperatives recognized as member-owned organization that focus on members’ welfare and socio-economic development face several challenges meeting required expected goals and business objectives. This study examined the influence of entrepreneurial orientation and managerial competence on cooperative performance in Ogun State Nigeria with major focus on cooperatives that engage in business activities. The study is anchored on Resource Based View Theory and Entrepreneurial Orientation Theory, these theories provide sound theoretical basis explaining cooperative performance. Descriptive survey research design was adopted for the study, and data were collected using structured questionnaire. Multi-stage sampling technique was used to select the cooperative societies while simple random sampling was employed to select the respondents of total population of 240, all distributed questionnaires were retrieved and found valid for the research analysis. Descriptive analysis was done using Statistical Package for Social Sciences version 23 while inferential statistical analysis was carried out using Partial Least Squares Structural Equation Modelling (PLS-SEM). Results showed that entrepreneurial orientation significantly influences managerial competence (t=19.703, p=0.000˂0.05) and cooperative performance (t=7.677, p=0.000˂0.05). Results also revealed that managerial competence significantly mediates the relationship between entrepreneurial orientation and cooperative performance (t=11.512, p=0.000˂0.05). The R² values indicated that managerial competence explained 48.1% of the variance, while cooperative performance accounted for 53.0% of the variance explained by the predictor variables. The hypothesis testing results confirmed significant positive relationships among the variables with p-values less than 0.05. The study concludes that entrepreneurial orientation and managerial competence are critical determinants of cooperative performance. It therefore recommends that co…
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creator: O. E. Adeokun
creator: S. A. Adebowale
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 14
ending page: 34

Effect of ICT-Driven Loan Tracking and Repayment Systems on the Operational Efficiency of Credit Cooperative Societies in Onitsha South Local Government Area, Anambra State, Nigeria
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description: This study examined the effect of ICT-driven loan tracking and repayment systems on the operational efficiency of credit cooperative societies in Onitsha South Local Government Area, Anambra State, Nigeria. Specifically, the study investigated the influence of digital loan tracking systems, repayment monitoring mechanisms, and reminder systems on operational efficiency. A descriptive survey research design was adopted. The population comprised 133 respondents drawn from selected credit cooperative societies, of which 121 valid questionnaires were retrieved and analyzed. Data were collected using a structured questionnaire based on a 5-point Likert scale and analyzed using descriptive statistics and Multiple Regression Analysis. The findings revealed that digital loan tracking systems significantly improve operational efficiency through enhanced loan administration, record management, and service delivery. Repayment monitoring mechanisms positively influenced operational efficiency by improving repayment compliance and reducing loan defaults. Similarly, reminder systems significantly enhanced operational efficiency by promoting timely loan repayment and strengthening loan recovery processes. The study concluded that ICT-driven loan tracking and repayment systems contribute significantly to improved loan management practices and operational efficiency. It recommended increased adoption of ICT-based loan management systems and effective repayment monitoring strategies to enhance the performance and sustainability of credit cooperative societies.
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creator: C. K. Ezedialu
creator: A. J. Ezeabikwa
creator: P. C. Adibeli
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-06-30
publication date: 2026-06-30
starting page: 1
ending page: 13

Entrepreneurial Activities in Cassava Flour Processing and Their Effect on Cooperatives Performance in Oyi Local Government Area of Anambra State, Nigeria
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description: This study examines entrepreneurial activities of cassava flour process among agricultural cooperative members in Oyi Local Government Area, Anambra State. It assesses the benefits of entrepreneurial activities of cooperative members on business environment, to examine the influence of entrepreneurial activities of cooperative members on the profitability of members business in Oyi Local Government Area, Anambra State. Primary data were collected through structured questionnaire from respondents using simple random sampling. Descriptive and inferential statistics were used in the study. The hypotheses formulated were tested using Chi-Square statistical test. The Probability value = P < 0.024 shows that the result of the chi-square statistics is significant. We therefore reject the null hypothesis and accept the alternate by concluding that entrepreneurial activities of cassava flour processing have significant effect on the cooperative members business environment in Oyi local government area, Anambra state. Cooperative business managers should develop a blueprint that will sensitize and drive membership, diversify their product mix and consequent expansion of their business volume to compete favourably with investor oriented-firms for economic sustainability and Cooperative businesses should uphold the cultural norms of their location of business and engage in activities that promote concern for their host community to avoid effects of restiveness which has the capacity of closing down cooperative shops.
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creator: H. I. Egor
creator: C. G. Chilokwu
creator: C. C. Attah
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-05-11
publication date: 2026-05-11
starting page: 175
ending page: 188

Service Speed, Staff Courtesy, and Customer Satisfaction in Supermarkets in Awka Metropolis: The Mediating Role of Perceived Service Quality
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description: This study examined the relationship between service speed, staff courtesy, and customer satisfaction among supermarket customers in Awka Metropolis, with perceived service quality serving as a mediating variable. A correlational survey design was adopted. Data were collected from 357 customers drawn from selected supermarkets in Awka Metropolis. Four types of structured questionnaires were employed in the data gathering process; namely Service Speed Questionnaire (SSQ), Staff Courtesy Questionnaire (SCQ), Perceived Service Quality Questionnaire (PSQQ) and Customer Satisfaction Questionnaire (CSQ). All the instruments used were validated through the marketing lecturers, while reliability was established through Cronbach’s alpha. Data were gathered from the customers in the supermarkets in Awka Metropolis. Out of 384 copies of the questionnaire distributed, 357 were correctly filled and used for data analysis. The analysis of the research questions one and two involved Pearson product-moment correlation, while multiple regression analysis was used for research question three. The findings revealed that there was a positive and significant relationship between service speed and customer satisfaction. There was also a positive and significant relationship between staff courtesy and customer satisfaction. Further to this, perceived service quality was found to mediate the aforementioned relationships. Service speed (r = 0.612, p < 0.05) and staff courtesy (r = 0.674, p < 0.05) significantly influenced customer satisfaction. The study concludes that customers would be more satisfied when services at supermarkets were fast, employees were polite, and the entire service process was reliable and satisfactory. It was proposed that the managers of supermarkets should enhance checkout speed, educate employees on how to be polite towards customers, supervise the service delivery process, and develop proper feedback mechanisms for customers.
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creator: I. N. Oranusi
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-05-11
publication date: 2026-05-11
starting page: 147
ending page: 174

Rural Development and Informal Sector: Challenges, Issues and Prospects in Nigeria
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description: This study assessed the impact of the Informal Sector on rural development, challenges, issues and prospects in Nigeria. The informal Sector is the economic activity that is not subject to government regulation or taxation and supports some of the most vulnerable in society. They are viewed as the driving force in the job creation process since it typically includes many small and micro-enterprises. This sector is therefore the fastest thriving and adds to employment and investment through its crucial characteristic of thriving anywhere. Despite these efforts of the informal sector, they are faced with challenges such as formalization which is also one of the causes of poverty because of the low level of the productivity and the absence of linkages with the market: as a result, this production comes down to a basic subsistence agriculture generating very poor incomes. Despite the wide range of informal sector of economic processes and activities, current knowledge of the size, causes, characteristics, and dynamics of the informal sector remains very scanty and inadequate. Key recommendations include; Government needs to create an enabling environment for the Informal Sector to thrive by removing multiple levies often imposed on them and provision of soft loan to them to cushion the effect of Covid-19 which ravaged the world last year.
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creator: O. E. Okafor
creator: M. I. Uju
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-05-11
publication date: 2026-05-11
starting page: 133
ending page: 146

Recycling Waste into Wealth: The Role of Green Entrepreneurship in Promoting Sustainable Economic Development in Anambra State
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description: This study examined the role of green entrepreneurship in transforming waste into wealth and promoting sustainable economic development in Anambra State. The increasing rate of environmental pollution, unemployment, and poor waste management practices has become a major challenge to sustainable development in Nigeria. The study investigated how recycling activities and environmentally friendly entrepreneurial practices contribute to job creation, income generation, and environmental sustainability in Anambra State. A descriptive survey research design was adopted, and and data were collected from a sample of 210 respondents using purposive sampling. Data were analyzed using descriptive statistics such as frequencies and percentages, while Pearson Product Moment Correlation (PPMC) was used to test the hypothesis at the 0.05 level of significance. The findings revealed that green entrepreneurship significantly contributes to employmentgeneration , poverty reduction, environmental protection, and efficient resource utilization. The study also identified inadequate funding, low public awareness, weak government support, and poor recycling infrastructure as major constraints affecting the growth of recycling enterprises. The study concluded that effective investment in waste recycling and green entreprleneurial initiatives can enhance sustainable economic growth and support environmental sustainability. It therefore recommended increased government incentives, environmental education, public-private partnerships, and access to finance to strengthen recycling activities and sustainable wealth creation in the state. Recent studies have emphasized that green entrepreneurship remains a viable strategy for achieving sustainable development and circular economy objectives in developing economies.
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creator: F. C. Udemadu
creator: C. C. Ubani
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-05-11
publication date: 2026-05-11
starting page: 112
ending page: 132

Digital Transformation in Cooperative Enterprises: A Strategy for Nigeria’s Socioeconomic Development
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description: This study examined digital transformation in cooperative enterprises as a strategy for enhancing Nigeria’s socioeconomic development. Specifically, the study sought to examine the extent of digital transformation adoption among cooperative enterprises, identify the digital technologies utilized in improving operational efficiency and service delivery, and assess the effect of digital transformation on the financial performance and productivity of cooperative enterprises in Nigeria. Cooperative enterprises remain critical instruments for grassroots development, financial inclusion, employment generation, and poverty reduction; however, their effectiveness has been constrained by limited technological adoption, inefficient management systems, and poor data management practices. The study adopted a descriptive survey research design using a mixed-method approach. Data were collected from 360 cooperative societies selected across the six geopolitical zones of Nigeria. The study was anchored on the Technology Acceptance Model (TAM). Descriptive statistics, including frequencies, percentages, means, and standard deviations, were used to analyze the data, while regression analysis was employed to test the hypotheses. The findings revealed that digital transformation significantly enhances cooperative governance, financial management, communication, and record-keeping systems. Approximately 72% of respondents reported increased operational efficiency following the adoption of digital technologies. The regression results indicated a strong positive relationship between digital transformation and cooperative performance (R = 0.79, p < 0.05), with digital financial management, communication technologies, and electronic record-keeping contributing significantly to improved productivity and organizational effectiveness. However, major challenges affecting digital transformation include inadequate ICT infrastructure, limited technical skills, high implementation costs, and insuf…
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creator: O. E. Agbasi
creator: I.P. Okafor
creator: F. C. Udemadu
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-05-11
publication date: 2026-05-11
starting page: 98
ending page: 111

Digital Literacy among Cooperative Trustees in Southwest Nigeria: A DigComp 3.0 Assessment and Smart-Cooperative Readiness Analysis
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description: Nigeria’s move towards digital economy and the quest for cooperative digitalisation in the country have made the digital literacy of cooperative trustees critical. In Nigeria, over four million cooperatives depend on elected trustees whose digital competencies are critical to their participation in the evolving digital economy. A review of extant cooperative literature, revealed a dearth of empirical information on the subject matter. Against this backdrop, this study utilised the DigComp 3.0 framework to assess the digital literacy of trustees in Southwest Nigeria. Specifically, the study assessed the level of digital literacy of the trustees across the five DigComp 3.0 competence domains. It employed a descriptive cross-sectional survey research design and multistage random sampling technique. Data were collected from 400 respondents through a structured questionnaire adapted from the DigComp 3.0 items. Of the 400 questionnaires distributed, 337 valid responses (84.3%) were analysed. The data was analysed using descriptive statistics, one-sample t-tests, Pearson correlation, and ordinary least squares (OLS) regression. Findings revealed that the overall digital literacy index (DLI: Mean=2.6454, SD=0.9868) was significantly below the midpoint [t(336)=−6.593, p<.001, 95% CI (−0.460, −0.251), Cohen's d=−0.36] indicating low digital literacy level. Nevertheless, the trustees exhibited the highest digital literacy competencies (above the 3.0 threshold) in Information and Data Literacy (IDL) domain (IDL; M=3.1088) but the least competencies in the Digital Content Creation domain (DCC; M=2.2404; d=−0.73). DLI correlated positively with smart-cooperative readiness (r=0.47, p<.01). OLS regression results confirmed DLI is significantly associated with readiness (β=.47, R²=.22, F(1,335)=94.7, p<.001). The study concludes that trustees in southwest Nigeria, on a balance, are not digitally literate enough for smart cooperative adoption and recommends DigComp-aligned governance…
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creator: C. U. Onugu
creator: S. O. Obasanya
rights: Copyright (c) 2026 C. U. Onugu, S. O. Obasanya https://creativecommons.org/licenses/by/4.0
date: 2026-05-11
publication date: 2026-05-11
starting page: 81
ending page: 97

Effect of Tax Planning on the Firm Growth of Listed Deposit Money Banks (DMBS) in Nigeria
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description: The study examined how tax planning affects firm growth in Nigerian Deposit Money Banks that were publicly listed on the Nigeria Exchange Group (NGX). Ex-post facto design was employed in this investigation. The population for this study is drawn from Nigerian Deposit Money Banks over ten years (2015-2025). Seven Deposit Money Banks in Nigeria were selected using simple and stratified sampling approaches. With the help of E-View 10.0 version, the hypothesis was tested using Ordinary Least Square. The findings revealed that effective tax rate has no sequential impact on the performance of Nigerian Deposit Money Banks, while firm size has a positive significant effect on the performance of Deposit Money Banks in Nigeria. The following recommendation is based on the findings: Nigeria businesses should hire tax experts/advisers to manage their tax computations and remittances. The study concludes that there is an urgent need for all the businesses in Nigeria to explore the services of tax auditor, to assist in auditing their financial activities more especially where it concerns taxation.
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creator: C. R. John-Akamelu
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-05-11
publication date: 2026-05-11
starting page: 70
ending page: 80

Effect of Tax Reform on Government Revenues in Nigeria
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description: The study investigated the effect of Tax Reform on government revenue in Nigeria. The broad objective of the study is to determine the effect of tax reform on government revenue in Nigeria. The study explored how: Company Income Tax (CIT), Value Added Tax (VAT), Capital Gains Tax (CGT) and Custom Duties as proxies for tax reform’s effect on government revenue in Nigeria. Ex-post facto research design was chosen for the study and formulated hypotheses were tested with Ordinary Least Square regression technique (OLS) at 5% level of significant, Augmented Dickey Fuller (unit root test) was used to ascertain the stationary state of the time series variables. Secondary data were collected from the CBN bulletin and National Bureau of statistics (NBS) reports spanning from 2014-2023 a period of ten years. The results from the analysis of the study revealed that almost all the variables have a joint significant influence on the government revenue in Nigeria. Company Income Tax (CIT) have significant positive effect on total tax revenue with a P –value of 0.0000: Value Added Tax (VAT) and Capital Gains Tax (CGT) have a positive but non-significant effect on government revenue with a P-value of 0.5564 and 0.4857 respectively. Customs and Excise duty has no significant positive effect on government revenue in Nigeria with a P-value of 0.0380. The study concludes that tax reform affects government revenue and therefore, recommends that government through the assistance of FIRS should gears towards sustaining appreciable level of government revenue through company income tax by ensuring strict adherence to the provisions of tax reform on Company Income Tax Act.
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creator: C. R. John-Akamelu
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-05-11
publication date: 2026-05-11
starting page: 57
ending page: 69

Digital Banking and Operational Efficiency of Deposit Money Banks in Nigeria
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description: The study examined the effect of Digital Banking on the operational efficiency of deposit money banks (DMBs) in Nigeria over the period 2018 to 2024. Seven deposit money banks were purposively selected, and data obtained from their annual financial statements were analyzed using a Fixed Effects Panel Regression model with robust standard errors. The Hausman specification test confirmed the appropriateness of the Fixed Effects model (p < 0.05). Automated Teller Machines (ATM), Mobile Banking, Point of Sale (POS), and Unstructured Supplementary Service Data (USSD) were used as proxies for Digital Banking, while the Cost-to-Income Ratio (CIR) served as the proxy for operational efficiency. The empirical findings revealed that POS transactions have a negative and highly significant effect on CIR (p < 0.01), suggesting that POS infrastructure enhances operational efficiency by reducing relative operating costs. Conversely, ATM usage exhibited a positive and marginally significant effect on CIR (p < 0.10), indicating that ATM operations tend to increase operating costs and reduce efficiency. Mobile banking and USSD channels showed statistically insignificant effects on operational efficiency, which may reflect overlapping effects and shared variance among digital banking channels within the model. Consequently, the study recommends that Nigerian banks expand POS networks, optimize ATM infrastructure to reduce operational overheads, and strengthen the integration of mobile and USSD platforms to improve cost efficiency and achieve scale benefits.
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creator: I. O. Olubaji
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-05-11
publication date: 2026-05-11
starting page: 38
ending page: 56

Economic Profitability Analysis of Oil Palm Production among Cooperative Women Palm Oil Processors in Iwo Zone of Osun State, Nigeria
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description: The study investigated the economic profitability analysis of oil palm processing among cooperative women palm oil processors in Iwo Zone, Osun State, Nigeria. Data were collected through a well-structured questionnaire administered to 120 cooperative women oil palm processors using a two-stage sampling technique. Both descriptive and inferential statistics were used for data analysis. The results showed that the majority (74.5%) of the oil palm cooperators were married, with an average age of 36 years. Findings further showed that 87.5% of the participants reported had enough experience on oil palm processing. Majority 83.3% of the respondents had joined cooperatives between 5 and 20 years or more. Majority of the respondents make use of their personal savings (41.7%), personal savings was the most source of finance used by the cooperators. The majority (63.3%) of the respondents engaged in manual processing. The study concludes that cooperative participation plays a vital role in improving the profitability of palm oil processing enterprises in the study area. The findings indicated that the oil palm processing is a viable, economical and profitable business. The study recommended that, government should provide financial support to cooperatives through soft loans and grants to improve palm oil processing activities. Palm oil processors should actively participate in cooperative activities such as meetings, savings programs, and etc. Modern palm oil processing equipment should be provided to oil palm processors to reduce wastage and improve processing efficiency.
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creator: S. K. Adesina
creator: B. O. Kazeem
creator: J. B. Oladayo
creator: A. S. Adenike
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by/4.0
date: 2026-05-11
publication date: 2026-05-11
starting page: 20
ending page: 37

Cooperative Societies and Poverty Alleviation among Cocoa Farmers in Idanre, Ondo State
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description: Cooperative societies are widely recognised as key institutions for rural development; however, cocoa farmers in Idanre, Ondo State continue to experience low income levels, weak asset ownership, and persistent food insecurity despite their participation in cooperative systems. This study therefore examines the effect of cooperative societies on poverty alleviation among cocoa farmers in Idanre, Ondo State. The specific objectives are to: (i) determine the effect of agricultural marketing cooperatives on income level; (ii) assess the impact of credit and thrift cooperatives on asset ownership; and (iii) examine the influence of multipurpose cooperative societies on food security among cocoa farmers. A survey research design was adopted, and data were collected from a sample of 250 registered cocoa farmers selected through stratified and simple random sampling techniques. Structured questionnaires were used for data collection. Descriptive and inferential statistics were employed, while multiple regression analysis was used to test the hypotheses with the aid of SPSS version 25. The findings revealed that agricultural marketing cooperatives significantly enhance income levels, agricultural credit and thrift cooperatives improve asset ownership and economic stability, while multipurpose cooperative societies significantly enhance food security among rural households. The study concludes that cooperative societies contribute to poverty alleviation among cocoa farmers and recommends strengthened cooperative structures, improved credit access, capacity building, and supportive government policies for sustainable rural development.
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creator: O. O. Abbas
creator: N. C. Ngene
creator: B. I. Akinroluyo
rights: Copyright (c) 2026 O. O. Abbas, N. C. Ngene, B. I. Akinroluyo https://creativecommons.org/licenses/by/4.0
date: 2026-05-11
publication date: 2026-05-11
starting page: 1
ending page: 19