International Journal of Public Administration and Management Research

Workforce Up-Skilling Strategies for Artificial Intelligence (AI) Integration in Business Operations: Perspectives for Emerging Market

Nwosu Kanayo Chike — 2026-01-20

This study critically assessed workforce upskilling strategies for AI integration in business operations as a broad objective, specifically, the study sought to identify various methods of training and development for Al adoption in business operations and to review challenges and opportunities of re-skilling and cross-training for Al process re-engineering in business operation. A qualitative research method was adopted and secondary qualitative data utilized and analyzed through thematic analysis. This study determined the various methods of training and development for Al adoption, the challenges and opportunities of re-skilling and cross-training for Al process re-engineering in business operations. Findings revealed that modern training methodologies which includes a blend of various methods such as traditional and technology-driven learning, on-the-job training (OJT), and e-learning, are essential for making AI more accessible and for overcoming psychological barriers like anxiety and resistance to change. The study also revealed that challenges affecting re-skilling and cross-training for AI reengineering include lack of support from senior management, inadequate financial resources, and employee resistance to change. However, opportunities that exist include creation of more agile and efficient workforce and human-AI collaboration, personalized learning and cost reduction. The study concluded that T&D, re-skilling and cross-training, are effective upskilling strategies that can enable AI integration in business operations. The study is limited by the fact that it relied solely on secondary qualitative data which fails to collect context specific data, hence, limiting the generalizability potential of the study, given that fact that it lacks empiricism.

The Dynamics of Corruption and Its Challenges to Economic Growth in Nigeria

Ahmodu Alhassan — 2026-01-20

Corruption remains a pervasive and persistent challenge in Nigeria, significantly constraining the country’s economic growth and overall development. It has continuously undermined economic performance through public-sector inefficiencies, diversion of public resources, and the erosion of institutional capacity. This study examines the multidimensional effects of corruption on Nigeria’s economic growth, with particular attention to how systemic rent-seeking behaviour, embezzlement of public funds, and bureaucratic corruption distort market mechanisms, weaken institutional effectiveness, and diminish investor confidence. The study adopts a qualitative research design, relying on secondary sources of data such as textbooks, academic journals, government reports, and newspapers, covering the period from 1999 to 2020. The analysis is theoretically anchored on the Policy-Oriented Theory of Corruption by Tveik, Albert, and Charles (1986), as well as Economic Growth theories advanced by Arrow (1962), Lucas (1988), and Romer (1990). Findings reveal that corruption has contributed to declining foreign direct investment, reduced government revenue, increased poverty levels, and widening income inequality. The study further identifies weak institutional frameworks, inadequate transparency, and poor governance practices as key factors sustaining the prevalence of corruption in Nigeria. Based on these findings, the study recommends strengthening anti-corruption institutions, enhancing transparency and accountability mechanisms, promoting good governance, and fostering greater citizen participation in decision-making processes as critical strategies for mitigating the adverse effects of corruption on Nigeria’s economic growth and development.

An Assessment of Nigeria’s Development Challenges and Dilemma: Beyond External Actors to Policy Responsibilities

Ameh Moses Daniel — 2026-01-21

This paper critically assesses Nigeria’s persistent development challenges by interrogating the dominant narrative that attributes the country’s underdevelopment primarily to external forces. It argues that while external factors such as colonialism, imperialism, and globalization have undeniably shaped Nigeria’s developmental trajectory, internal dynamics play a more decisive role in constraining sustainable development. The study identifies corruption, poor leadership, weak political institutions, ethno-religious divisions, cultural diversity, and the leadership styles of successive political elites as key internal factors that have collectively undermined Nigeria’s development more than six decades after independence. Anchored on Elite Power Theory, the paper explains how the dominance of a privileged ruling class has influenced governance and policy choices in ways that have failed to translate into broad-based national development. The paper examines the concept of development, Nigeria’s underdevelopment challenges, and provides a summary assessment of successive development programmes and policies implemented by various governments, highlighting the reasons for their failure and the implications for Nigerian citizens. It further interrogates the role of the Nigerian state in perpetuating backwardness and arrested development, with particular attention to bad leadership and the prevailing insecurity situation. The study also explores prospects for development and concludes with policy-oriented recommendations aimed at repositioning the state toward effective governance and sustainable development. The paper ultimately contends that Nigeria’s development dilemma is rooted more in policy irresponsibility and governance failures than in external constraints.

Audit Committee Attributes and Financial Statements Quality of Selected Quoted Consumer Goods Firms in Nigeria

Obafemi Tunde Olutokunbo — 2026-01-28

Financial reporting quality is important in the transparency, accountability and confidence to investors. The research questions examined in this study include how the financial expertise, gender diversity, and audit committee size affect the financial reporting quality of the quoted consumer goods companies in Nigeria. Its primary aim is to investigate the impact of such audit committee attributes on financial statement integrity and accuracy. The research design was quantitative data with the use of secondary data (annual reports of 16 consumer goods companies listed at the Nigerian Stock Exchange (2015-2024). The analysis was done using the fixed-effects regression where the variables included financial expertise, gender diversity, audit committee size, and firm size. The researchers discovered that all three audit committee attributes expertise, gender diversity, and size have a positive and significant impact on the quality of financial reporting. Financial expertise was the most powerful factor due to the ability of managing the accuracy of financial statements by providing better oversight. The gender diversity also had a positive effect, as those firms with gender-diverse committees reported the practices related to financial reporting in a better manner. Equally, bigger audit committees gave superior checks and balances, which improved the quality of financial reporting. These results justify the argument of having more vigorous corporate governance practices within the consumer goods industry. According to these findings, the research advises companies to empower their audit committees through increasing financial literacy, embracing gender-related diversity and streamlining the committee size. There should be a guide on such practices which should be set by regulatory authorities such as the Nigerian Securities and Exchange Commission (SEC). In order to enhance the quality of financial reporting among firms in Nigeria, further studies need to be conducted on the relationship between audit committee characteristics and other corporate governance variables.

Keywords: Audit Committee Attributes and Financial Statements Quality

Effect of Digital Forensic Accounting on Fraud Detection in Nigeria: A Case Study of Federal Inland Revenue Service

Musa Adeiza Farouk — 2026-01-28

Forensic accounting is a tool used to improve accountability in the public sector by prosecuting elements of financial fraud within the civil service. This study investigated the effects of forensic accounting on fraud detection in the federal Inland Revenue service of Nigeria. The study is built on the survey research design and employs the use of a questionnaire to collect primary data for statistical analysis. This study measure digital forensic accounting based on the procedures, tools and personnel used by the service. The study leveraged on a sample size of 325 respondents. The study tested the data collected using frequency distribution tables, descriptive statistics, correlation analysis, ANOVA tests and linear regression tests. The study found that digital forensic procedures, tools and personnel had statistically significant and positive effect on fraud detection in the Federal Inland Revenue Service in Nigeria. The study concluded that digital forensic accounting had significantly affected fraud detection capacity of Nigerian public sector organisations. The study recommended increased adherence to laid down forensic procedure, regular updates of forensic tools. The study also recommended increased training and compensation for forensic accounting personnel to improve forensic quality.

Keywords: Digital, Forensic Accounting, Fraud Detection, Nigeria, FIRS