International Journal of Knowledge, Research and Innovation

Volume 10, Issue 1

Regulatory Environment and Operational Performance of the Betting Industry in South-East Nigeria

Rosemary Chidinma, ANTHONY OBIORA UDE

Published 30 August 2026

Abstract. The rapid expansion of Nigeria’s betting industry has outpaced the harmonisation of the regulatory framework that governs it, particularly in South-East Nigeria, where dual federal–state licensing, fragmented oversight and rising compliance costs shape day-to-day operations. This study examined the effect of the regulatory environment on the operational performance of the betting industry in South-East Nigeria, focusing on licensing requirements, regulatory compliance, monitoring and supervisory activities, restrictions on advertising and marketing, and taxation and revenue allocation as they relate to revenue growth and customer satisfaction. A descriptive survey design was adopted, and structured questionnaires were administered to 400 operators, regulators, agents and customers drawn from Anambra, Enugu and Imo States, of which 389 (97.25%) were retrieved and analysed. Data were analysed using descriptive statistics and ordinary least squares regression. The results show that licensing requirements (B = 0.684, p < .001), regulatory compliance (B = 0.719, p < .001), monitoring and supervisory activities (B = 0.701, p < .001), advertising and marketing restrictions (B = 0.657, p < .001) and taxation and revenue allocation policies (B = 0.498, p < .001) each significantly affect revenue growth or customer satisfaction. The study concludes that a transparent, consistently enforced regulatory environment enhances rather than constrains performance and recommends streamlined licensing and harmonised federal–state oversight. Keywords: regulatory environment; licensing requirements; regulatory compliance; operational performance; betting industry, Nigeria

DOI: 10.1108xxxxxx

Volume 10, Issue 1

Supply Chain Management Practices and Performance of Pharmaceutical Firms in South-East Nigeria

Uhegbu Ijeoma, Agbaeze E. K

Published 10 August 2026

ABSTRACT Pharmaceutical firms in South-East Nigeria confront systemic supply chain challenges including erratic raw material supply, infrastructural deficits, regulatory bottlenecks, and distribution inefficiencies, leading to stock-outs, escalated operational costs, diminished market competitiveness, and eroded customer trust. This study examined how six supply chain management (SCM) practices influence multidimensional firm performance. A quantitative descriptive survey design was employed, targeting 1,625 employees across 23 NAFDAC-registered pharmaceutical firms in the region. Using Yamane's formula (5% margin of error), a sample of 321 respondents was selected via stratified random sampling to ensure proportional inclusion across hierarchical levels. Primary data were gathered through structured Likert-scale questionnaires validated for reliability and content validity. Data analysis utilised SPSS v26 for descriptive statistics and SmartPLS v3.0 for Partial Least Squares Structural Equation Modelling (PLS-SEM), assessing measurement and structural models with bootstrapping (5,000 subsamples). Results confirmed all six hypotheses: strategic supplier partnership significantly enhanced operational performance (β = 0.779, p < 0.001); information sharing boosted profitability (β = 0.903, p < 0.001); customer relationship management elevated customer satisfaction (β = 0.913, p < 0.001); inventory management expanded market share (β = 0.891, p < 0.001); logistics and distribution management accelerated product innovation (β = 0.819, p < 0.001); and quality management improved product quality (β = 0.761, p < 0.001). The study concludes that SCM practices function as strategic, interdependent capabilities driving holistic organisational excellence. Recommendations include institutionalising collaborative supplier frameworks, deploying integrated digital information systems, strengthening customer engagement protocols, optimising inventory controls, modernising logistics infrastructure, and embedding continuous quality assurance mechanisms. Keywords: supply chain management practices, firm performance, strategic supplier partnership, information sharing, inventory management, quality management, pharmaceutical firms, PLS-SEM, South-East Nigeria

Volume 10, Issue 1

Business Analysis and Organisational Performance of the Oil and Gas Sector in South-South Nigeria

Esther Boma Kala-Dokubo, Emmanuel Kalu Agbaeze

Published 22 July 2026

ABSTRACT This study examined the effect of business analysis on the performance of oil and gas companies in South-South Nigeria. Specifically, it investigated the relationships between strategic alignment and operational performance; market responsiveness and community relations; internal efficiency and regulatory compliance; technology and innovation adoption and employee training and development; and risk management practices and supply chain efficiency. A quantitative cross-sectional survey design was employed. Data were collected from 321 valid respondents drawn from a sample of 378 employees across six major oil companies — Shell, Chevron, ExxonMobil, TotalEnergies, Eni (Agip), and NNPC — operating across Akwa Ibom, Bayelsa, Cross River, Delta, Edo, and Rivers states. Hypotheses were tested using Pearson correlation and simple linear regression at the 0.05 significance level. Results established that strategic alignment significantly and positively affects operational performance (β = 0.744, R² = 0.553, p < 0.001); market responsiveness significantly influences community relations (β = 0.683, R² = 0.467, p < 0.001); internal efficiency has a strong positive relationship with regulatory compliance (β = 0.798, R² = 0.637, p < 0.001); technology and innovation adoption significantly impacts employee training and development (β = 0.724, R² = 0.524, p < 0.001); and risk management practices significantly affect supply chain efficiency (β = 0.742, R² = 0.551, p < 0.001). All five null hypotheses were rejected. The study concludes that effective business analysis practices constitute a strategic organisational resource that drives multi-dimensional performance improvement in the South-South Nigerian oil and gas sector. It recommends formalised strategic alignment frameworks, community engagement units, integrated compliance management systems, technology-enabled training programmes, and enterprise-wide risk management architectures. Keywords: business analysis, organisational performance, strategic alignment, market responsiveness, internal efficiency, risk management, supply chain efficiency, oil and gas, South-South Nigeria

Volume 10, Issue 1

Tax and Compliance-Related Institutional Pressures and Organisational Change in Brazilian SMEs (2010–2026)

Sofie Nielsen, Amalie Kristensen

Published 10 March 2026

ABSTRACT Tax compliance in Brazil is shaped not only by economic deterrence but also by institutional pressures — coercive, mimetic, and normative — that push small and medium enterprises (SMEs) toward isomorphic organisational change. Despite this, no study has systematically mapped how institutional-theory and organisational-change literatures intersect with tax compliance specifically among Brazilian SMEs. This article presents a systematic literature review of studies published between 2010 and 2026, following a nine-step protocol and PRISMA 2020 reporting standards, searching the Web of Science and Scopus databases. Using Powell and DiMaggio's isomorphism typology alongside Oliver's typology of strategic responses (acquiescence, compromise, avoidance, defiance, and manipulation), the review examines how tax-related institutional pressures shape organisational change processes in Brazilian SMEs and how these firms respond strategically. The review consolidates a fragmented body of research, proposes a joint analytical framework linking institutional pressure sources to firm-level strategic responses, and outlines a research agenda with implications for tax administration design and SME support policy, including connections to UN Sustainable Development Goals 8 and 16. Keywords: tax compliance, institutional theory, isomorphism, organisational change, Brazilian SMEs, strategic responses, systematic literature review

Volume 10, Issue 1

Effect of Digital Transformation on Organisational Performance in Public Higher Educational Institutions

Eugene A. Lang

Published 3 February 2026

ABSTRACT This study examined the effect of digital transformation on organisational performance in public higher educational institutions. The study adopted a descriptive survey research design guided by a quantitative, deductive, and positivist approach. The population comprised academic and administrative staff from selected public higher educational institutions, from which a sample size was determined using the Taro Yamane (1967) formula at a 5% level of precision. Data were collected using a structured closed-ended questionnaire and analysed using descriptive statistics and Partial Least Squares Structural Equation Modelling (PLS-SEM). The measurement model results confirmed satisfactory reliability and convergent validity, with factor loadings ranging from 0.802 to 0.862, Cronbach's Alpha values from 0.876 to 0.901, Composite Reliability values from 0.910 to 0.927, and Average Variance Extracted (AVE) values from 0.670 to 0.718. The structural model revealed that digital transformation dimensions explained 72.8% of the variance in organisational performance (R² = 0.728; Q² = 0.511). The findings showed that digital infrastructure adoption had a positive but statistically insignificant effect on organisational performance (β = 0.087, t = 1.421, p = 0.156), while digital technology integration also had a positive but insignificant effect (β = 0.113, t = 1.884, p = 0.063). However, digital skills and competence (β = 0.326, t = 5.768, p < 0.01) and digital innovation capability (β = 0.401, t = 7.214, p < 0.001) had significant positive effects on organisational performance. The study concluded that digital transformation enhances organisational performance in public higher educational institutions, particularly when supported by strong digital competencies and innovation capabilities. The study recommended improved digital infrastructure, continuous staff digital training, effective technology integration strategies, and institutional support for digital innovation. Keywords: digital transformation, digital infrastructure adoption, digital technology integration, digital skills and competence, digital innovation capability, organisational performance