African Journal of Management Research

Understanding Motivational Factors for Tourist Intention to Visit Botanical Destination: Does Industrialisation Matter?

Mahmoud Abdulai Mahmoud — 2026-07-20

This study aimed to investigate the motivational factors that affect the intention to visit botanical destinations, and how industrialisation moderates the relationships. The quantitative research approach was applied in this study with a sample of 220 participants using a scenario-based approach. The data collected were analysed utilising STATA Structural Equation Modelling (SEM) version 14. The results revealed that knowledge, social-adjustive, value-expressive, ego-defensive, and industrialisation positively and significantly affect intention to visit. Additionally, industrialisation plays a positive significant moderating role between knowledge, social-adjustive, ego-defensive, and intention to visit respectively. This study provides insights into how to utilise functional approaches, such as knowledge, social-adjustive, value- expressive, and industrialisation as tools in promoting intention to visit botanical destinations. This study is among the few studies that utilised the functional theory in understanding the intention to visit botanical destinations, and it is one of its kind to introduce industrialisation within the context of botanical tourism.

Supply Chain Risk Management Practices: The Strategic Pathways to Enhanced Sustainability Performance of Ghanaian Firms

Godfrey Adda — 2026-07-18

This study examines how supply chain risk management (SCRM) practices influence the sustainability performance (SUSP) of Ghanaian manufacturing SMEs. Focusing on five key dimensions—Risk Identification (RID), Risk Assessment (RA), Risk Mitigation (RM), Risk Continuous Improvement (RCI), and Risk Performance (RP) evaluation — the research uses a quantitative approach with data from 304 firms in Ghana’s Ashanti Region. Data were collected via structured questionnaires and analysed using Partial Least Squares Structural Equation Modeling (PLS- SEM) using SmartPLS software. The results show that all five SCRM dimensions have a significant and positive impact on sustainability outcomes, with Risk Performance having the greatest impact. The study concludes that SMEs adopting comprehensive and structured risk management practices are more likely to achieve environmental, social, and economic sustainability while strengthening their operational resilience. Therefore, SMEs should integrate comprehensive risk identification mechanisms, adopt structured risk assessment frameworks, institutionalise coordinated risk management systems, cultivate a continuous improvement culture, and develop performance indicators to monitor the effectiveness of risk management as strategic pathways to enhanced sustainability performance.

Reforming State-Owned Enterprises in Developing Countries: A Conceptual Framework for Enhancing Performance and Economic Contribution

Samukeliso Musendame — 2026-07-18

This study examines the drivers, challenges, and outcomes of digital transformation within organizations, with a particular focus on the African context. Drawing on dynamic capabilities theory and the resource-based view, the research explores how organizations leverage digital technologies to enhance performance and competitiveness. Using empirical data, the study identifies key drivers of digital transformation, including leadership commitment, customer-centric innovation, and technological readiness. It also highlights significant challenges, such as skills gaps, infrastructural limitations, and governance issues. The findings reveal that successful digital transformation requires a holistic approach that integrates technological, organizational, and human factors. The study contributes to existing literature by providing context-specific insights and offers practical recommendations for managers and policymakers. The paper concludes by proposing a conceptual framework to guide digital transformation in emerging markets and suggests avenues for future research.

Corporate Governance and Organizational Performance: Evidence from Emerging Economies in Africa

Fredrick Kariithi Githui — 2026-07-18

The study investigates the corporate governance practices-organizational performance nexus in frontier African economies within a multi-country context to fill literature gaps in African contexts. Quantitative panel data analysis is used on secondary data of 120 Kenyan, Nigerian, Ghanaian, and South African listed firms from the period 2013 to 2023. Fixed-effects regression is used in modeling the governance mechanism-firm performance nexus. Findings show that board independence and audit effectiveness are positively linked with return on assets (ROA) and return on equity (ROE). CEO duality and concentrated ownership negatively influence financial performance and firm reputation. These relationships vary across countries depending on institutional framework quality. Innovation is captured by an index of R&D intensity, product development, and patent applications, addressing measurement limitations in prior studies. The shortcoming is country heterogeneity in data quality and further longitudinal analysis to be done. This article bridges a regional knowledge shortfall by giving comparative African data-based observations, and integrating agency and stakeholder theories with a cohesive analytical framework.

Compensation as Governance: Allowances and Employee Turnover in Public Sector Institutions

Eustadius Mujuni Dauson — 2026-07-18

Compensation allowances function as important governance instruments that shape employee motivation, fairness perceptions, and turnover intentions in public sector institutions. Drawing on a mixed-methods case study of a revenue administration institution in Tanzania (n=32), this paper examines the availability, perceived adequacy, and governance of allowances using questionnaires and semi-structured interviews. Findings show that overtime allowances are universally available and strongly linked to employee satisfaction, while welfare-oriented allowances (transport and medical) have more limited coverage. Although overall satisfaction is relatively high (71.9%), gaps in key allowances foster perceptions of inequity and significantly influence turnover intentions (75% reported very great influence). Interpreted through expectancy theory, equity theory, and network governance perspectives, the study reconceptualises compensation allowances as governance tools. It recommends transparent, balanced, and welfare- sensitive allowance systems to strengthen employee retention in public sector settings. financial leverage of SACCOS.

Corporate Governance in Ghana’s Rural and Community Banks: Deepening Financial Inclusion and Stability

Justice Ray Achoanya Ayam — 2026-07-18

This study investigates the impact of the 2021 Bank of Ghana corporate governance (CG) guidelines on the financial performance, risk management, and stakeholder relationships of Ghana’s Rural and Community Banks (RCBs). Adopting a mixed- methods approach, the research integrates panel data analysis, semi-structured interviews, and document review across 64 RCBs to examine governance’s role in promoting financial inclusion and institutional resilience. Quantitative findings reveal that sound governance structures are associated with a 15% increase in profitability, 12% rise in return on assets (ROA), 25% reduction in non-performing loans (NPL), and improved operational efficiency (CIR). Interview insights corroborate these gains, attributing them to enhanced transparency, accountability, and stakeholder trust. Document analysis further validates governance reforms as critical drivers of financial stability. However, challenges persist in voting procedures and board dynamics, undermining minority shareholder participation and governance fairness. The study recommends targeted board training, diversification, and technological investment to close these governance gaps. As one of the first comprehensive assessments of CG impacts within Ghana’s RCBs, this research provides policymakers and practitioners with actionable strategies to strengthen governance frameworks, enhance financial inclusion, and promote sustainable rural development in emerging economies.

Social Responsibility in E- Commerce: A Study of Consumer Perceptions and Expectations

Ikechukwu-Maria N. H. Okoye — 2026-07-18

E-commerce has become a prominent space for business transactions, B2B and B2C. It has been described by studies as easy and fast business platform but appears to lack social responsibility by the key players. Studies have found breaches in transaction relationships between firms and consumers but no such studies have been reported in Nigeria. This study examined consumers’ perceptions and expectations of firms in their social responsibility in their operational environment and practice. A sample size of 200 respondents was interviewed but 182 respondents were found valid for analysis. Descriptive statistics using percentages was applied for analysis. The findings were lack of social responsibility in practice in e-commerce leading to various wanton experiences by consumers. The study aligned with the consumers’ desire for regulation in e-commerce platform and for insurance coverage to mitigate the adverse experiences of consumers.

Navigating Digital Transformation: The Moderating Role of Dynamic Capabilities in Transforming Subjective Norms into E-Marketing Adoption in Zanzibar’s Tourism SMEs

Hilal Maabad Ame — 2026-07-18

In light of the digital transformation in the tourism sector and the low rate of e-marketing adoption among small and medium tourism enterprises (SMTEs), this study aims to examine the impact of subjective norms on e-marketing adoption among SMTEs in Zanzibar, with dynamic capabilities as a moderator. Data were collected from 216 SMTEs in Zanzibar, and Partial Least Squares Structural Equation Modelling (PLS-SEM) was used for analysis. Drawing on the Decomposed Theory of Planned Behaviour (DTPB) and Dynamic Capabilities Theory (DCT), the study examined the influence of competitive pressure, customer pressure, and cultural influences on e-marketing adoption, with dynamic capabilities as a moderator. The results reveal that competitive pressure and cultural influences significantly influence e-marketing adoption, while customer pressure exerts adverse effects. Moreover, dynamic capabilities significantly strengthen the relationship between competitive pressure and e- marketing adoption but do not moderate the effects of customer pressure and cultural influences. These findings contribute to the theoretical framework of the DTPB by demonstrating that customer pressure may discourage e-marketing adoption in resource- constrained environments, while highlighting the role of dynamic capabilities in strengthening the influence of competitive pressure on e-marketing adoption. For managerial practitioners, this suggests the need for a more structured, market-oriented digital strategy, while policymakers should complement market competition with targeted capability-development interventions, including subsidised digital training programmes focused on SEO, social media marketing, and analytics to accelerate e-marketing adoption in the tourism sector.

The Contribution of Activity-Based Costing on the Increase of Membership Savings Among the Tanzanian Savings and Credit Co- operative Societies

Godfrey Frank Molela — 2026-07-18

The aim of this study was to assess the contribution of activity-based costing (ABC) on the increase of membership savings among the savings and credit co-operative societies (SACCOS) in Tanzania. ABC system was initially applied to determine the lowest interest rate on loans offered by SACCOS while ensuring the financial sustainability of these microfinance institutions (MFIs) in the country. Furthermore, the study examined the causal relationship between the interest rate specifically referencing the computed rate and the amount of membership savings, which play a significant role in SACCOS' capital structure. The data collection exercise employed a cross-sectional survey design and a desk review approach, utilizing both primary and secondary sources from 192 SACCOS operating in the regions of Dar es Salaam, Arusha, and Dodoma. Both primary and secondary data were analyzed using the simultaneous equation model (SEM). The first phase of the model, in which the ABC system was applied, revealed that SACCOS in Tanzania could remain financially sustainable even with a single-digit interest rate as low as 4.57% per annum. The second phase, which utilized the binary logistic regression model, indicated that the transition to a single-digit interest rate was a key driver of increased savings, which is essential for reducing the financial leverage of SACCOS.

From Fields to Finance: The Untapped Potential of Sports in Nigeria’s Green Economy

Katheleen Chimeziem Izunwanne — 2026-07-18

The Nigerian sports industry has significant yet underused potential to help transition the country to a green economy. While sports are well known for boosting physical health, social cohesion, and youth empowerment, their role in fostering sustainable economic growth and protecting the environment is less explored. This study looked at the hidden opportunities within Nigeria’s sports sector to promote green economic development, focusing on the shift “from fields to finance.” Specifically, it examined how sports development intersects with green economy initiatives and addressed the gap in understanding how sports can drive environmental and economic sustainability. A quantitative survey was used, involving 350 sports stakeholders, including athletes, coaches, administrators, and policymakers, chosen through stratified random sampling. Data were gathered with a validated questionnaire that had a reliability coefficient above .70, ensuring internal consistency. The study was guided by two research questions, and data analysis involved descriptive and inferential statistics, like mean, standard deviation, and multiple linear regression, at the .05 significance level. Results showed a moderate level of awareness of green economy ideas among sports stakeholders (grand mean = 3.40; SD = .241). They also revealed a significant relationship between sports development and green economy progress, indicating that the sports sector can play an important role in encouraging sustainable practices and economic change. The study recommends that government agencies and relevant stakeholders run targeted awareness campaigns and educational programmes to bring sustainability and green economy principles into Nigeria’s sports ecosystem.

Mapping the Terrain of Accounting Research on Green Tax Incentives: A Bibliometric Analysis on African Perspectives and Global Trends

Edem Emerald Sabah Welbeck — 2026-07-18

Green tax incentives have emerged as pivotal tools in global efforts to combat climate change and promote sustainable development. The study set out to examine the terrain of academic research on green tax incentives from 2015 to 2024, providing an understanding of publication trends, geographical distribution, and key research themes. A bibliometric review methodology grounded in a quantitative approach that systematically analyses scholarly publication data to map research trends, assess scientific impact, and visualize knowledge structures in the field of green tax incentives was employed to meet the study’s objectives. The study highlights the growing global interest in green tax incentives, with China and the U.S. leading research efforts, while contributions from Europe, East Asia, and Oceania continue to expand. Africa’s research output remains relatively low, yet the study underscores the continent’s distinct challenges and opportunities in implementing such incentives. Keyword analysis identifies central themes like climate change, carbon tax, and environmental policy, reinforcing their role in shaping sustainable fiscal measures, while the emerging concept of the green paradox highlights the unintended consequences of environmental policies. Finally, the study notes Africa’s vulnerability to climate change despite its minimal contribution to exacerbating the phenomenon. This calls for more research focus on environmental policy in the African region and an urgent need for green financing in response to the effects of climate change. The study expands the body of knowledge on green tax incentives, emphasizing their dual benefits of economic growth and environmental sustainability by bringing African perspectives to the forefront.