Determinants of Occupational Fraud amongst Small and Medium Scale Enterprises (SMEs) in Edo State, Nigeria (Published)
The main objective of the study was to assess the determinants of occupational fraud amongst SMEs in Edo State. Specifically, the study examined the relationship between owner factor; organizational factor; personal factor; and employee factor on occupational fraud amongst SMEs in Edo State. The study employed primary data with the use of questionnaire to elicit information from population of study using Guilford and Flruchter (1973) formula to determine sample size among SMEs key officials, and introduced path correlation and pooled Ordinary Least Square (OLS) regression to assess which among the determining indicators had positively or negatively influences occupational fraud amongst SMEs. The study revealed that owner factor had significant influence and positive relationship with occupational fraud. This implied that owner factor is a strong influencing factor on occupational frauds amongst SMEs in Edo State, while organizational factor showed a significant effect and positive relationship. The implication of this is that organizational factor is a critical enhancing factor of occupational fraud amongst SMEs in Edo State. Moreso, the study observed that personal factor had significant effect and positive relationship with occupational fraud. The implication of this is also that personal of the employee had strong determining influence, which further revealed that employee factor had no significant effect, but positive relationship. The finding implied that employee factor is a weak enhancing factor of occupational fraud amongst SMEs in Edo State. The study therefore, concludes that the following factors of occupational fraud such as owner, organizational, personal and employee has the ability of lessen occupational fraud amongst small and medium scale enterprise in Edo State if adequate policy is entrenched, rules and procedures are closely monitored and followed to the later. Hence, occupational frauds with emphasis to various factors that enhance them are cankers that could disruption operations and going concern of small businesses in Edo State and Nigeria in general.
Keywords: Employees, Factors, Fraud, Occupation, Opportunity, Organization, SMEs, owners, personal factor, rationalization
A Qualitative Appraisal of Job Exits Pervasiveness among Small and Medium Businesses in South West Zone of Nigeria (Published)
This paper primarily examines the degree of Employee Turnover occurrence in the manufacturing and service SMEs in Southwestern Nigeria. The study adopted qualitative methodology, using interview technique to collect primary data from employees, owners and managers of the businesses. Forty-five in-depth interviews were conducted in the businesses in four of six southwestern states. The collected data was analysed using NVIVO Qualitative Data Analysis Software (QDAS). Research results revealed multiple exits of employees within a short period; exits also appeared common among professionals (e.g. accountants) and casual workers. Generally, high and frequent exits are rife amongst employees. Some of the complex reasons for leaving include inadequate remuneration, job casualisation, inability to provide for family members, poor condition of service, stress, victimisation and fear of the unknown. In conclusion, some owners and managers are still indifferent to the high level of employee turnover, creating the potential for further crises, including business collapse.
Keywords: Businesses., Employees, Nigeria, job exits, owner/managers, qualitative
Effects of Perceived Information Technology Object, Perceived Information Technology Knowledge and Perceived Information Technology Operation on Employees Productivity (Published)
The study investigated the effects of information technology capability dimensions: IT objects (infrastructure), IT knowledge and IT operation on employee’s productivity. The entire population (N=51) of the School of Business, FCET Gombe were considered for the study. The sample is deemed adequate going by the software used. SmartPLS version 3 was used for the analysis. The result from the analysis and hypotheses testing suggest that three IT dimension have positive effects on employee’s productivity. The study offers some recommendation and propose avenues for future researches.
Keywords: Employees, Information Technology, Productivity, object, perceived information technology knowledge, perceived information technology operation