International Journal of Management studies and Social Science Research

Dr. Innocent Benjamin Namo, Dr. Attah Henry Attah, Prof. Nse Etim Akpan

DOI: https://doi.org/10.56293/IJMSSSR.2026.6101

ABSTRACT: The New Partnership for Africa’s Development has in the past twenty-four (24) years undertook several economic development programs on behalf of the African Union for the continent. Within this period, the agency has experienced several problems and challenges including limited funding capacity, reliance on external aid, lack of technical expertise and human capacity as well as limited access to technology and innovation. However, the agency has also recorded some remarkable strides within the same period of its existence including the promotion of regional integration with the potential for enhanced economic cooperation, reduced trade barriers and increased economic efficiency among African countries. This study attempts an analysis of the problems and prospects of the agency in the twenty first century with a focus on the extent to which the organization has been able to fully implement its mandate. It adopts a qualitative research method with a content analytic approach and relies solely on the secondary sources of data. The study argues that given the myriads of unsuccessful past economic initiatives in Africa, there seem to be an understandable pessimism and even cynicism directed at the agency by both scholars and researchers alike. It recommends the need for African leaders to look inwards by mobilizing and harnessing the abundant human and natural resources in the continent for sustainable development, investment promotion alongside regional and sub-regional economic cooperation and integration and concludes that a judicious implementation of these recommendations could take the agency to another level in sustainable African development.

Keyword: Africa, New Partnership for Africa’s Development, Problems, Prospects, Sustainable development

Dr. OSEZUA, OZINEGBE, ORONSAYE ESOSA JOEL, OGINNI JOY KEHINDE

DOI: https://doi.org/10.56293/IJMSSSR.2026.6102

ABSTRACT: The Nigerian state like many other Nation-states in the world today is currently faced with a lot of security challenges which has manifested in form of Boko-Haram threat, Fulani herdsmen militia, IPOB secessionist movement and Niger Delta Militant. These illegal armed groups now contend with the state in the legitimate use of force by carrying out series of bombings and killings, kidnapping/hostage taking, destruction of properties, armed robbery attack, political assassination as well as secessionist movement which security agents in Nigeria appears incapable of handling which is a clear manifestation of state failure. This is worrisome to scholars, practitioners, researchers and policy makers, as the continuous existence of Nigeria as a nation state is been threatened. The objective of this study therefore, is to examine the relationship between insecurities and state failure, its effects on the Nigeria state as a nation and to proffer solutions. The study collected data from the secondary sources and the technique of content analysis was used in analyzing the data. The Elite theory forms the theoretical framework of this study. The study revealed that there is a link between state failure and the existence of Boko-haram militia, herdsman militia, IPOB secessionist movement and Niger Delta militant group. This study recommends in a very holistic approach, good governance as a panacea for Nigeria’s security challenges and state failure. Apart, Nigeria as a state should also adopt an effective surveillance and forensic intelligence gathering to enable her defeat Boko-haram and other criminal groups in the country. The establishment of state police and community police will help solve the problems of insecurity in Nigeria.

Keyword: State, Insecurity, State failure, Boko Haram.

Ratna Mappanyukki 1, Nengzih Rahman 2, Natasya Audrey 3, Zubir Azhar 4, Agustin Fadjarenie 5

DOI: https://doi.org/10.56293/IJMSSSR.2026.6103

ABSTRACT: According to Rahman Yakubu, Tracey Williams (2020), an audit opinion must show the reliability of the audit that has been carried out by the auditor in examining the company's financial reports. The audit opinion must be of high quality because it will reflect the company's actual financial condition and the audit opinion is also very important for stakeholders to use to make decisions. To ensure that the resulting audit opinion is of high quality, the researcher decided to conduct research on leverage and financial distress on audit opinions moderated by the audit committee. And this research proves empirically that there is an influence of leverage and financial distress on audit opinion which is moderated by the audit committee. The population of this research is 171 companies with the sample used being 83 manufacturing companies listed on the Indonesia Stock Exchange in 2019-2021. The data collection method in this research is secondary data processed with Eviews 12. This research method uses panel data regression analysis to determine the influence of independent variables and dependent variables partially within a certain period of time. From the results of the t test and moderation analysis, it is known that the leverage and financial distress variables have a significant effect on audit opinion. The audit committee is able to moderate leverage and financial distress on audit opinions with a type of quasi moderation.

Keyword: Leverage, Financial Distress, Audit Committee, Audit Quality

Evren AYRANCI 1

DOI: https://doi.org/10.56293/IJMSSSR.2026.6104

ABSTRACT: There is a jungle of managerial theories and paradigms related to business context that have been scrutinized by countless studies so far. Despite this abundancy, there are still some gaps that require further research. This current study aims to make such a contribution by considering the issue of strategic leadership in Turkish businesses. Due to the nature of leadership, workers’ perceptions about existence and in case of existing, components of strategic leadership features as revealed by their businesses' top managers have been investigated. The results based on a large data set collected from businesses in the city of İstanbul, Mecidiyekoy district point out that aforementioned managers are perceived to be strategic leaders due to a combination of five organizational level, task and people-oriented components.

Keyword: Strategic leadership, top managers, Turkish businesses, Turkey.

Dr. Musa Gambo K.K., FNIMN, frpa & Dr, Salisu Lawal Ladan

DOI: https://doi.org/10.56293/IJMSSSR.2026.6105

ABSTRACT: The shift towards skills-based economy presents opportunities and challenges for individuals, organizations and countries alike. Retraining and upskilling our youth and adults help to develop a workforce that is more inclusive, adaptable, and prepared for the future, and that can respond to the ever-changing business landscape. This is a conceptual paper which discusses the nature of entrepreneurial skills and its relevance towards economic security and poverty alleviation. It makes use of texts, diaries, journals, personal observations and immersions to obtain and interpret the data through content analysis. The study reveals that skill acquisition and entrepreneurship programmes are the key measures used in the fight against unemployment, poverty and hunger in the society in order to achieve economic security and elimination of crime and other social vices. The findings also reveal that skilled labour can be exported in order to earn foreign exchange for the country as well as improving the socioeconomic well-being of the recipients of diaspora remittances. The paper draws lessons from China and Singapore to see how skills development leads, not only to poverty eradication, but also overall economic growth and development. It therefore concludes that by embracing this paradigm shift, individuals and communities can develop the skills and mindset necessary to drive economic growth, create jobs reduce poverty and ensure long-term security and prosperity.

Keyword: Entrepreneurship, Skill, Entrepreneurial skills, Poverty reduction, Economic security

Dr. Bakari Muhammadu SUKARE & Abubakar ABDULLAHI

DOI: https://doi.org/10.56293/IJMSSSR.2026.6106

ABSTRACT: Nigeria's political history reflects a delicate balance between its northern and southern regions in the struggle for national leadership and equitable governance. Although the 1999 Constitution recognizes one indivisible country and guarantees every citizen equal rights to participation, informal power-sharing arrangements have emerged to maintain stability and prevent domination by any particular region. The long-standing rotation of the presidency between the North and South was conceived as a mechanism for fairness and inclusivity, yet internal divisions, especially within the southern bloc between the South-West and South-East have continued to distort the effectiveness of this arrangement. This paper examines the dynamics of power sharing and rotation within the Nigerian political system, emphasizing the need for understanding, reconciliation, and cooperation between the southern subregions to achieve true transformation. Using a qualitative historical approach supported by constitutional provisions, party structures, and scholarly literature, the study explores how elite rivalry and lack of coordinated dialogue undermine southern unity and, consequently, national cohesion. Findings reveal that while the North-South power rotation has provided a temporary political balance, persistent mistrust among southern elite's fuels disunity and marginalization. The paper argues that sustainable democracy in Nigeria demands structured dialogue, equitable representation, and a spirit of mutual accommodation among all regions. It recommends constitutional reinforcement of power-sharing principles, elite cooperation, and a collective national consciousness anchored on justice and inclusivity

Keyword: Nigeria, power rotation, reconciliation, regional cooperation, transformation, constitutionalism.

Linda Budiarsi Musa 1, Sitti Roskina Mas 2 and Nina Lamatenggo 3

DOI: https://doi.org/10.56293/IJMSSSR.2026.6107

ABSTRACT: The environment and social circle can influence the character development of students, especially at an early age, especially amid the onslaught of technology, which sometimes has a more negative impact on character development. Exemplary behavior, charisma, inspirational motivation, mentoring, and emotional support from transformational leadership will create an environment conducive to strengthening students' positive character. This study aimed to examine the influence of transformational leadership in preparing a generation of students with excellent character from the early stages of education. This study used a qualitative approach with a case study design. Data were collected through in-depth interviews, participatory observation, and documentation studies of school principals, teachers, educational staff, students, and parents. Data analysis used an interactive model analysis with stages of data reduction, data presentation, and data verification. Data validity used credibility, transferability, dependability, and confirmability. The results of the study show that the strengthening of character education in schools is highly dependent on the leadership role of the principal as a role model, inspirer, and facilitator, who through real example, appreciation, positive communication, and policies and programs that support creativity and habit formation, is able to stimulate the internalization of character values such as religiosity, discipline, responsibility, social awareness, cooperation, and love for the country in students without making them feel forced. These findings reveal that investing in character education from an early age in elementary school is a strategic step to prepare a generation that is not only diligent and productive, but also has a legacy of noble values for future generations.

Keyword: character education, elementary school, digital era, moral decline, transformational leadership, values internalization

Thuy Nguyen Thi Thu 1

DOI: https://doi.org/10.56293/IJMSSSR.2026.6108

ABSTRACT: In the increasingly competitive retail sector, understanding customer behavior to formulate personalized marketing and sales strategies is imperative. This study proposes an automated customer segmentation approach based on the analysis of multidimensional transaction data from global shopping centers, specifically utilizing a comprehensive retail dataset from Istanbul spanning from 2021 to 2023. The core methodology integrates the RFM (Recency, Frequency, Monetary) analytical framework with an unsupervised machine learning clustering algorithm. The RFM model is applied to quantify individual buyer engagement by measuring the time elapsed since the last purchase (Recency), the total number of transactions (Frequency), and the total expenditure (Monetary). Subsequently, a clustering algorithm is employed to analyze these variables, thereby uncovering underlying behavioral patterns and grouping customers with similar characteristics into meaningful structures. The results demonstrate the successful partitioning of the customer base into three strategic segments: Regular Customers (39.65%), Infrequent Customers (41.08%), and Potential Customers (19.26%). The quality and distinctness of these clusters are validated through robust evaluation metrics, achieving a Silhouette Score of 0.339, a Calinski-Harabasz Score of 68829.85, and a Davies-Bouldin Score of 1.11, indicating well-defined and adequately separated groupings. This practical implementation provides businesses with a powerful tool to comprehensively understand consumer profiles, thereby optimizing targeted outreach campaigns and enhancing overall customer retention strategies.

Keyword: RFM, Customers Segmentation, K-means, Clustering

Nadhira Faiqotun Nisa 1, Markus Apriono 2 and Isti Fadah 3

DOI: https://doi.org/10.56293/IJMSSSR.2026.6109

ABSTRACT: This study aims to examine the role of work enthusiasm in mediating the influence of the work environment on the affective commitment of permanent employees of PT. ABC. This study uses Explanatory Research and is quantitative with the object of research being permanent employees of PT ABC. The method used in this study is SEM PLS with the help of the SmartPLS 4.0 application as a tool. Furthermore, this study also uses the Sobel Test using Free Sobel Test Calculators. The population of this study is 190 permanent employees of PT ABC. The sample of this study is 129 employees. Researchers use Proportionate Stratified Random Sampling, which is a random sampling technique in which the number of samples from each subgroup (strata) in the population is determined proportionally. Based on the results of the analysis and discussion in this study, the conclusions that can be drawn are 1) the work environment is proven to have a positive and significant effect on the work enthusiasm of permanent employees of PT ABC; 2) Work enthusiasm is proven to have a positive and significant effect on the affective commitment of permanent employees of PT ABC; 3) the work environment is proven to have a positive and significant effect on the affective commitment of permanent employees of PT ABC; 4) Work enthusiasm can mediate the influence of the work environment on affective commitment through the work enthusiasm of permanent employees of PT ABC; 5) Work enthusiasm plays a role as a partial mediator (partial mediation) in mediating the influence of the work environment on the affective commitment of permanent employees of PT ABC.

Keyword: Affective Commitment, Work Environment, Work Spirit

Kartikey 1, Dr. Rishi Kant 2

DOI: https://doi.org/10.56293/IJMSSSR.2026.6110

ABSTRACT: India's ambitious renewable energy targets face significant challenges in rooftop solar adoption, despite favorable policies and economic incentives. This study investigates the psychological and behavioral factors influencing consumer intention to purchase solar rooftop photovoltaic (PV) systems using Behavioral Reasoning Theory (BRT). Employing Covariance-Based Structural Equation Modeling (CB-SEM) on data from 415 respondents across North India, we examine how environmental concern (reason for) and perceived risk (reason against) influence consumer attitudes and purchase intentions. The results enumerated that environmental positively influences attitude, which fully mediates its impact on purchase intention. Conversely, perceived risk demonstrates both direct and indirect negative effects on purchase intention through attitude. The results highlighted perceived risk as a complex barrier that operates through both attitudinal and direct mechanisms, underscoring attitude's crucial mediating role in converting environmental consciousness into purchase intentions. These findings give policymakers and marketers vital information for promoting solar rooftop photovoltaic technology.

Keyword: Solar rooftop PV, Renewable energy, Behavioral Reasoning Theory, Environmental Concern, Purchase Intention

Tran Thi Ngoc Han 1, Ho Thanh Tam 2

DOI: https://doi.org/10.56293/IJMSSSR.2026.6111

ABSTRACT: Drawing on historical and documentary analysis, this study examines the process of U.S. troop withdrawal from Vietnam between 1969 and 1973 within the strategic context of Vietnamization, the domestic political situation in the United States, and the course of the Paris negotiations. The findings demonstrate that U.S. withdrawal was not merely a purely military measure but a policy continuously adjusted in order to simultaneously reduce the burden of direct military involvement, maintain international credibility, and serve domestic political objectives. The withdrawal process unfolded in two principal phases: (1) July 1969–April 1971, during which troop reductions were implemented cautiously and conditionally, closely linked to testing the capabilities of the Army of the Republic of Vietnam within the framework of Vietnamization; and (2) May 1971– March 1973, when the pace of withdrawal accelerated in order to adapt to mounting pressure from U.S. public opinion and Congress. By 1972, withdrawal had become the overriding priority, pursued despite the limitations of Vietnamization and directly tied to the objective of terminating U.S. military involvement. This article also clarifies how practical constraints shaped and redefined U.S. foreign policy, highlighting the structural limitations of Vietnamization in the context of an irreversible withdrawal process.

Keyword: Vietnam War; Vietnamization; Nixon administration; U.S. troop withdrawal; Nixon Doctrine

Gao Xueyi 1, Jia Jingjing 2

DOI: https://doi.org/10.56293/IJMSSSR.2026.6112

ABSTRACT: With the increasing global emphasis on sustainable development, environmental, social, and governance (ESG) performance has become a key indicator for evaluating corporate sustainability and long-term value creation. Cross-border mergers and acquisitions (M&A) represent an important strategy for firms to achieve international expansion and acquire strategic resources. However, whether cross-border M&A contributes to firms’ ESG performance remains an open empirical question. Using panel data from Chinese A-share manufacturing listed firms from 2018 to 2023, this study investigates the impact of cross-border M&A on corporate ESG performance. A difference-in-differences (DID) model is employed to estimate the causal effect of cross-border M&A. Furthermore, this paper explores the mediating roles of R&D investment and green innovation as well as the moderating effect of internal control quality. The empirical results indicate that cross-border M&A significantly improves firms’ ESG performance. Mechanism analysis reveals that R&D investment and green innovation serve as important channels through which crossborder M&A enhances ESG performance. In addition, internal control quality strengthens the positive effect of cross-border M&A on ESG performance. This study contributes to the literature by examining ESG performance from the perspective of corporate internationalization and provides practical implications for firms seeking to achieve sustainable development through global strategic expansion.

Keyword: Cross-border M&A; ESG performance; Green innovation; R&D investment; Corporate governance

Gift F Mwansa 1 & Sidney O C Mwaba 2

DOI: https://doi.org/10.56293/IJMSSSR.2026.6113

ABSTRACT: Child abuse is a significant concern, with profound short and long-term impacts on the mental health and overall well-being of affected children. This study endeavoured to assess the perceptions of the counselling services provided at the Zambia Police Child Protection Unit (CPU) to abused children in the Lusaka District of Zambia. In line with the specific objectives, the study aimed; to assess the counselling services provided by the Child Protection Unit (CPU) of the Zambia Police Service to abused children, to find out the perceptions of the counselling environment and services and to find out the challenges facing the Child Protection Unit (CPU) counselling services in promoting child protection by the Zambia Police Service. A cross-sectional survey design was employed, and a sample of 107 participants, comprising 36 police officers and 71 abused children participated in the study. The officers were selected and traced using purposive sampling, and abused children were selected and traced using stratified random sampling. A self-administered questionnaire was used to collect data, while the Statistical Package for Social Science (SPSS) was used to analyze it. The study found that 87.5% of police supervisors disagreed that counselling rooms were suitable for confidentiality (x² (1) = 4.5, p = 0.034), highlighting significant concerns about the confidentiality of the counselling services. Additionally, the findings revealed that CPU's counselling services were moderately effective in mitigating the effects of abuse, with 50% of participants rating the services as average. The benefits of the counselling services reported included emotional support, increased trust, and improved coping mechanisms. However, challenges such as inadequate counselling facilities, limited trained counsellors, and lack of trust hindered the effectiveness of the services. The study concludes that while the CPU provides counselling services, there are significant gaps in the quality and accessibility of these services. The study recommends enhancing counsellor training, improving counselling facilities, and increasing community awareness to promote trust and cooperation. The findings contribute to the existing body of knowledge on child protection and counselling services in Zambia, providing valuable insights for policymakers, practitioners, and stakeholders.

Keyword: Child abuse; Counselling; Protection; Confidentiality

Richmond Owusu-Mainu & Emmanuel Awusi

DOI: https://doi.org/10.56293/IJMSSSR.2026.6114

ABSTRACT: Investigation of the relationship between environmental taxes and climate finance and sustainability and climate adaptability in the African context (2015–2026). Using analysis results from environmental tax and climate finance measures from OECD data from 52 countries with 624 observations, a multiple regression model is presented—Environmental taxes (β = -0.45) and climate finance (β = -0.38) significantly reduce CO₂ emissions (p < 0.001). Foreign direct investment and GDP growth are positively associated with emissions, highlighting how economic growth may increase environmental degradation. Green innovation and renewable energy adoption are primary mediators where renewable energy had the main inverse contribution to emissions (β = -0.52, p < 0.001). The study argues that a framework comprising progressive taxation and enhanced climate finance, technological innovation and renewable energy is needed to work on Africa’s climate ambitions. It emphasizes the need for improved governance, access to climate finance, and support for the Sustainable Development Goals, and the international community's role in facilitating a climate-neutral economy and inclusive economic growth.

Keyword: Environmental taxes, Climate finance, green innovation, CO₂ emissions, Sustainable development, Africa, OECD data.

1 Adewumi Sunday ADEPOJU,2 Bolanle Waliu SHIYANBADE,3 Lulu R. MASSASI, 4 Mary Olajumoke TAIWO

DOI: https://doi.org/10.56293/IJMSSSR.2026.6115

ABSTRACT: While digital government initiatives in the United States have enhanced operational efficiency and accessibility, deep-rooted disparities in digital access, literacy, and trust continue to undermine the equitable distribution of public services. This study introduces the Digital Equity Governance Index (DEGI), a novel, data-driven framework designed to evaluate and address structural inequities in e-governance ecosystems across federal, state, and municipal levels. Leveraging a mixed-methods approach, the research integrates the Technology Acceptance Model (TAM) and Digital Divide Theory with machine learning-based sentiment analysis, geospatial infrastructure mapping, and institutional digital maturity metrics. Drawing on publicly available datasets, digital performance dashboards, and citizen feedback from over 50 U.S. cities, the DEGI model quantifies equity gaps using algorithmic assessments of accessibility, multilingual usability, mobile-friendliness, and inclusion features in public service portals. Comparative insights from digitally advanced nations such as Singapore and Finland are algorithmically benchmarked against U.S. data to refine performance thresholds and promote adaptive policy learning. Findings reveal that inconsistent mobile optimization, fragmented digital identities, and inadequate community-level outreach are key barriers to equitable digital service delivery. The paper concludes by proposing a Redesigned Digital Governance Architecture (RDGA), which incorporates AI-driven citizen engagement platforms, real-time service delivery feedback loops, and federated digital trust systems to accelerate equity-centered transformation in public administration. This research contributes an innovative and actionable framework to the intersection of public policy, governance innovation, and digital infrastructure, aligning with national priorities for equity, modernization, and data-informed governance in the 21st century.

Keyword: E-Transformation, Public Value-Oriented, E-Government, Policy, Public Service.

Hannah B. Dadivas 1*, Marilou B. Delotina 2, Gladys M. Beduya 3, Adriene B. Belga 4, Emelyn Grace P.Estilo 5

DOI: https://doi.org/10.56293/IJMSSSR.2026.6116

ABSTRACT: This study examined the relationship between organizational communication and administrative decision-making effectiveness in a Local Government Unit (LGU) in Iloilo, as basis for a capacity development program. It aimed to determine the level of organizational communication in terms of clarity, timeliness, feedback mechanisms, and communication flow, and the level of administrative decision-making effectiveness in terms of decision quality, timeliness, problem-solving capability, and implementation effectiveness. It also identified significant differences based on demographic variables and determined the relationship between the two variables. A quantitative descriptive-correlational design was used. Data were collected from LGU employees through a validated questionnaire. Statistical tools included frequency, percentage, mean, standard deviation, Mann-Whitney U test, Kruskal-Wallis test, and Spearman’s rho. Results showed that organizational communication and administrative decision-making effectiveness were both rated very high. No significant differences were found based on demographic variables. However, a strong significant relationship was observed between the two variables. A Capacity Development Program was proposed to enhance communication and decision-making in the LGU.

Keyword: organizational communication, decision-making effectiveness, LGU, capacity development program