International Journal of Business and Management (IJBM) <p>The <a href="" target="_blank" rel="noopener" data-saferedirecturl=";source=gmail&amp;ust=1648067498713000&amp;usg=AOvVaw1Ex8EBTykIECXtbFCX9cAg">International Journal of Business and Management (IJBM)</a> <strong>(<a href="">ISSN Online: 2815-9330</a>)</strong> is a fully open access, peer-reviewed academic journal. We adhere to the highest scientific standards and follow a rigorous peer-review process. We welcome submissions from across the social sciences, economics and humanities disciplines. IJBM aims to publish rigorous theoretical, methodological, or empirical research associated with the areas of business and management including strategy, accounting, economics, finance, management, marketing, tourism, organisation, human resources, operations, supply chain, corporate social responsibility, and corporate governance. The journal aims to attract original knowledge based on academic rigour and of relevance for academics, researchers, professionals, and/or public decision-makers.</p> <p>We are <a href="">CrossRef</a> and indexed in several databases. </p> <p>The Journal is archived by the <strong><a href="">National Library of New Zealand</a></strong></p> <hr size="1" /> <p><strong>Editorial Office</strong></p> <p><strong>Cindy Liu</strong></p> <p><a href=""></a></p> <hr size="1" /> <p><strong>Published by</strong><br />International Emerging Scholars Society (IESS), New Zealand</p> en-US <p>This license was developed to facilitate open access, namely, it allows articles to be freely downloaded and to be reused and re-distributed without restriction, as long as the original work is correctly cited. More specifically, anyone may copy, distribute, or reuse these articles, create extracts, abstracts, and other revised versions, adaptations, or derivative works of or from an article, and mine the article even for commercial purposes, as long as they credit the author(s).</p> (Dr. Arslan, PhD, CPA) (Cindy Liu) Sun, 30 Jun 2024 00:00:00 +0000 OJS 60 Exploring the nexus: Tax compliance and sustainable development in Namibia <p style="font-weight: 400;">Tax revenue collection serves as the bedrock for states to avail infrastructure, essential national needs and development, encompassing critical sectors such as education, healthcare, and social welfare. This study explored and answered a question on which factors influence domestic taxpayers’ compliance in Namibia. This study tested the nine factors unpacked by Trifan et al., (2023) against 113 domestic taxpayers’ messages sent between June 2022 and December 2023 regarding tax concerns. This study was underpinned by established tax compliance explanations, including, political accountability social norms, deterrence factors, and fiscal exchange. A qualitative approach was adopted, by collecting messages from taxpayers through the Namibia Revenue Agency ‘s (NamRA) Facebook page and published Short Message Services (SMS) by the Namibian News Paper. The data were quantified to provide a better understanding as to what extent categorized taxpayers’ messages contributed to tax compliance in Namibia. The results revealed that five factors (trust in tax authority, perceived fairness, tax legislation and procedures simplicity, personal financial and economic factors, and malfunctioning of integrated tax administration (ITAS), were found to have a likelihood influence on tax complaisance in Namibia.</p> Anna Caroline Nakale-Kawana Copyright (c) 2024 Anna Caroline Nakale-Kawana Sat, 25 May 2024 00:00:00 +0000 The effect of the internal control system (ICS) on fraud prevention and the financial performance of selected retail supermarkets in Ibadan <p>In recent times, an increase in fraudulent practices leading to poor financial performance among firms has raised concerns about putting in place a system within an organization capable of preventing fraud. Therefore, the study investigates the effect of the internal control system (ICS) on fraud prevention and the financial performance of selected retail supermarkets in Ibadan. Adopting a descriptive research design, 30 retail supermarkets in Ibadan were selected for the study using convenience sampling techniques. Furthermore, 5 employees were drawn from each selected supermarket through a purposive sampling technique, resulting in a sample size of 150 respondents. The data for the study was sourced using a self-structured questionnaire. Of the 150 copies of the questionnaire administered, 148 copies were returned, out of which 8 copies were discarded due to some irregularities found, leaving the total number of questionnaires used for analysis at 140. Using multiple regression analysis, the two hypotheses formulated for the study were tested. The results of the regression analysis showed that ICS has a significant effect on fraud prevention (F = 31.467, p&lt;0.05) and on the financial performance (F = 22.671, p&lt;0.05) of the selected retail supermarket. Considering the results of the analysis, the study concluded that ICS significantly prevents fraud and enhances the financial performance of selected retail supermarkets.</p> Dr Muyiwa Adeleke OPALEYE, Dr Iyabode Abisola ADELUGBA Copyright (c) 2024 Dr Muyiwa Adeleke OPALEYE, Dr Iyabode Abisola ADELUGBA Sat, 25 May 2024 00:00:00 +0000 Corporate social responsibility (CSR) website reporting: Evidence from Sub-Saharan Africa’s top-ranked companies <p>This study aims to examine how Sub-Saharan Africa’s top ranked companies themselves convey their role as social-economic development partners and/or agents in their corporate communications, and to what extent country- and industry-specific characteristics influence their reporting, i.e., via CSR websites reporting. Using <em>Forbes’</em> 2,000 world-largest-corporations ranking, based on 2017 ranking list, we select the largest corporations. We then filter our search to select Africa-largest-corporations. A content analysis of the CSR reports and<strong>/</strong>or Websites of the sample companies was conducted to identify the motives for CSR practices, CSR managerial processes and stakeholder issues addressed in CSR reporting. Several of the “motives underlying CSR practices”, “CSR managerial processes” and “stakeholder issues addressed” in CSR reporting appear to converge around similar themes (or issues), given that all three sample companies operate in the financial services industry within the specificities of South Africa’s context. The findings suggest that the specificities of South Africa’s historical development and/or socio-cultural realities, legislation and industry charters are important factors that influence CSR (or sustainability) practices in the context of Sub-Saharan Africa. Although, studies that mainly focus on the contents of corporate website are uncommon, this study has limitations as we solely relied on publicly accessible CSR reporting, rather than, for example, interviewing employees, customers (or clients) and/or regulators to verify the claims by the sample companies. As this study examines CSR website reporting practices by organisations, it provides a useful insight for competitor benchmarking that can be used by organisations to imrpove their CSR website reporting practices. This study contributes to extant CSR research as its provides empirical evidence of the contextuality of CSR in Sub-Saharan Africa, as well as explores how country- and industry-specific characteristics may influence CSR website reporting.</p> Rahenul Islam, Md Mahbubur Rahman, Sandra Sofie Persson, Vasundara Koppu, Gideon Jojo Amos, Jonathan Banahene Copyright (c) 2024 Rahenul, Md Mahbubur, Sandra-Sofie Persson, Vasundara , Gideon Jojo Amos, Jonathan Sun, 26 May 2024 00:00:00 +0000 Environmental accounting and sustainable development of firms in Rivers State, Nigeria <p style="font-weight: 400;">Within the scope of the research, environmental accounting and sustainable development were explored in relation to oil and gas firms located in Rivers State, Nigeria. There was a correlational survey research design used for the investigation. A total of six oil and gas businesses that were active in the Rivers State Region of Nigeria were included in the study's research population. For this particular investigation, secondary data served as the instrument. Statistical Package for the Social Sciences (SPSS) Version 22 was used in order to do the analysis on the data. A simple bivariate regression analysis was performed at a significance level of.05. The research issues were evaluated using the mean and standard deviations, and hypotheses were assessed using the analysis. The data indicated that there is no substantial connection between the cost of waste management and the ecologically sustainable growth of oil and gas businesses in Rivers State, Nigeria. Additionally, there is a strong significant association between the cost of pollution control and the development of ecological sustainability, as well as a strong significant relationship between the cost of pollution control and the development of economic sustainability for oil and gas businesses in Rivers State, Nigeria. By adhering to social responsibility in waste management, oil and gas firms should put a premium value on initiatives that are focused towards reducing their ecological footprint and promoting sustainable growth while also reducing their environmental impact. </p> Chidinma Edith Tite, Prof Emeka E Ene, Dr Saheed Lateef Copyright (c) 2024 Chidinma Edith Tite, Prof Emeka E Ene, Dr Saheed Lateef Sun, 02 Jun 2024 00:00:00 +0000 Impact of corporate characteristics in mitigating financial reporting delays in Nigerian listed companies <p style="font-weight: 400;">The purpose of this study is to investigate the impact between corporate characteristics in mitigating financial delays reports in Nigeria listed companies. This study states the relationship between corporate size, institutional ownership, board financial expertise and timeliness of financial reports with Return on Assets as a control variable. The population of the study is listed companies in Nigeria Exchange Group (NGX) which was 162 as at 31st of December 2020. The study employed ex post facto research design, and used secondary data extracted from the annual reports of 10 non-financial firms listed on the NGX covering the period of 12 years from 2012 to 2023. Sectors in the manufacturing, oil and gas, food and beverages were used as the sample size. Panel data regression techniques were used in the data analysis. The result revealed that company size, board financial competence has effect on timeliness of financial reports, but there is no significant effect between institutional ownership and the timeliness of financial reporting. The study recommends the board composition should have more professionals with competence and experience in accounting; smaller firms should improve on their internal economies and accounting activities as this would facilitate the swift availability of information.</p> Grace Ozoemelam Copyright (c) 2024 Grace Ozoemelam Wed, 05 Jun 2024 00:00:00 +0000