CALL FOR PAPERS: INTERNATIONAL JOURNAL OF RESEARCH (IJR)

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✨ ISSN: 2348-6848 | Website: http://ijrjournal.com ✨

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Call for Papers: International Journal of Research (IJR)

Dear esteemed researchers and scholars,

The International Journal of Research (IJR) invites submissions for consideration in our esteemed publication. As a reputable and scholarly journal committed to advancing knowledge across diverse fields, we encourage researchers, academicians, and professionals to contribute their original research papers, review articles, case studies, and scholarly works.

IJR seeks to publish high-quality, peer-reviewed manuscripts covering a wide spectrum of disciplines including, but not limited to:

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Innovative Work Behaviour, Leadership, and Performance of Public Tertiary Institutions: A Proposed Framework

Michael Olalekan Adeoti & Yabagi, Bala Ahmed

Department of Business Administration, Federal Polytechnic, Bida, Nigeria.

Abstract

The aim of this study is to propose a framework and state propositions to be tested empirically in future studies. The researcher reviewed scholarly articles on the variables with the aim of stating propositions that are in agreement with theoretical perspectives and extant literature. Drawing from social exchange theory, this study proposed that there would be a positive relationship between innovative work behaviour and performance of public tertiary institutions. Further, a positive relationship between leadership styles (transformational and ethical) and performance of public tertiary institutions is predicted. This study recommends that management of public tertiary institutions and policy makers need to pay adequate attention to enhance productivity via encouragement of positive work attitudes and display of transformational abilities by the management of public tertiary institutions. In conclusion, this paper extends research on organizational performance by proposing a model that has the tendency to create a positive improvement in public sector educational institutions. However, there is a need for empirical studies to test the proposed relationships.

Keywords: Innovative work behaviour, transformational leadership, ethical leadership, and organizational performance.

Introduction

Innovative work behavior has a significant impact on company performance, indicating that the intentional application of new ideas within a company can greatly benefit its success. Innovation plays a crucial role in attracting customers, enabling a company to adapt, thrive, and remain competitive amidst various business challenges. According to Iqbal, Abid, Contreras, Hassan, and Zafar (2020), innovative work behaviour refers to the creation, introduction, and deliberate implementation of new ideas within a work role, group, or organization, with the aim of enhancing overall performance. The importance of fostering innovative work behavior can be supported by three key principles. First, employees often identify problems and propose creative solutions. Second, individuals who thrive in their work are more energized, increasing their propensity to engage in innovative behaviors. Third, creative individuals generate solutions that can be applied to similar situations, leading to improved performance.

This theory is supported by research conducted by Bos-Nehles and Veenendaal (2019) which highlighted the significant impact of innovative work behaviour on company performance. Further, encouraging employees to engage in innovative work behavior can have a positive and profound effect on a company’s overall success.

Research has demonstrated that changes in the workplace can foster innovative work behavior. Innovation involves the introduction of new ideas, practices, procedures, and techniques to individuals, groups, and organizations (Amirudin & Nugroho, 2022). This highlights the importance of leaders as role models in establishing an ethical work environment and cultivating a strong organizational reputation. However, without the presence of innovative behaviour, there can be a negative impact on employee performance. Even innovative companies can fail to reap the benefits of their innovative practices if they are not effectively implemented. A research conducted by Iqbal et al. (2020) have found that ethical leadership does not influence company performance with innovative work behaviour serving as the mediating variable.

Similarly, leadership determines the success and failure of any organization. The world is shifting towards an economy where the essential resource of an organization is its knowledge (Popli & Rizvi, 2016). Leadership style is the manner in which people are directed and motivated by a leader to achieve organizational goals. Leadership style in an organization is one of the key factors that play significant role in enhancing or retarding the interest and commitment of the individuals in the organization (Obiwuru, Okwu, & Nwankere, 2021). The leadership style adopted by organization enhances the achievement of corporate goals.

Empirically, Ojokuku, Odetayo and Sajuyigbe (2012) observed that leadership style is one of the determinants of the success and failure of any proactive organization. Also, Lawal, Kio, and Adebayo (2000) agreed that good leadership is a condition for effective accomplishment of organizational goals and objectives. Effective leadership style of management is a pre-requisite to organizational accomplishment (Uchenwamgbe, 2013). All over the world, organizations attribute their successes to leadership efficiency, that is, the leadership style of the supervisors has a considerable effect on organizational performance (Sun, 2019).

In a study conducted by McGrath and MacMillan (2000), it was reported that there is a significant relationship between leadership styles and organizational performance. Relationship between leadership style and organizational performance has been discussed often. Most research showed that leadership style has a significant effect on organizational performance, and different leadership styles may have a positive correlation or negative correlation with the organizational performance, depending on the variables used by the researchers (Ojokuku, Odetayo, & Sajuyigbe, 2012). The focus of the present study is on transformational and ethical leadership styles. It is imperative to choose these two styles because of the probability that the duo may influence organizational performance positively.

Ethical leadership has a significant impact on company performance due to its role as a coordinator, motivator, and catalyst that drives a company towards success. Ethical leadership is crucial and necessary for supporting a company’s achievement. Ethical leaders exhibit moral behaviour based on a set of values that guide their actions and behaviours, particularly when they hold positions of authority.

Many researchers have worked on leadership styles to estimate their effect on organizational performance (Ogbeide, Groves, & Cho, 2008). For instance, when the leaders give autonomy to the employees, they would be more loyal and motivated to perform efficiently which would enhance organizational productivity with better outcomes (Kim & Beehr, 2018).

Previous studies have focused on the relationship between leadership styles and employees’ productivity in private sectors (Arnett, Sandvik, & Sandvik, 2018; Roundy, Harrison, Khavul, PérezNordtvedt, & McGee, 2018). The researcher is of the view that there is no one best leadership style, the circumstance surrounding the leaders would dictate the right leadership style to adopt, whether transformational or ethical. Hence, the need to focus on how leadership styles affect organizational performance in the public sector in Nigeria.

Also, extant literature focused on negative behaviours such as employees’ deviant behaviour, counterproductive behaviour and intentions to quit among faculty members (Adeoti, Shamsudin & Wan, 2017; Geidam, Njoku, & Bako, 2010; Kura, Shamsudin, & Chauhan, 2015; Kura, Shamsudin, & Chauhan, 2016), but the present study focused on employees’ innovative work behaviour among faculty members and how such behaviours can enhance the performance of public tertiary institutions. Hence, the present study focused on positive work behaviour among faculty members instead of negative behaviours studied by previous researchers.

Conceptual Framework

Organizational Performance

Corporate performance and organizational efficacy are sometimes used interchangeably. Organizational effectiveness assesses how successfully a social system with constrained means and resources, like an organization, accomplishes its objectives without placing an undue burden on its members. When assessing performance, factors including productivity, flexibility, and inter-organizational conflicts are taken into account (Alshebami, 2021). An organization’s performance can be used to measure its level of production and efficacy. Leaders can determine whether these achievements have been realized or not by comprehending the overall performance of the company. Knowing the state of the business will make it simpler for you to create policies. Thus, company proprietors can manage and organize the business better. Business owners can promptly make decisions to enhance organizational functions if there are deficiencies.

Innovative Work Behaviour

Innovation is a complex process with many hazards, positive leadership behavior is considered a key factor in encouraging employee innovation (Hidayati et al., 2019). In this situation, employing innovative work behavior is seen as having benefits for the organization. It is also considered that companies cannot rely solely on the culture that has existed for a long time, but must construct a culture while maintaining the core values of the company. Then, as a driver of innovation within the company, employees are also expected to demonstrate innovative work behavior that can help the company accomplish its objectives and survive in the corporate world. Employees do this to maintain their positions in the company (Kuswati et al., 2021).

Change is an unavoidable thing in human lives. Innovation brings about undesired outcomes (Khan et al., 2022). Khan et al. (2022) propose that adopting an adhocratic culture can foster both innovation and performance, which are crucial for sustainable organizational success in today’s competitive markets.

Leadership

Leaders play a crucial role in ensuring stability, efficiency, and guiding organizations towards their goals. However, the traditional approach to leadership alone may no longer be sufficient in today’s society, as it can lead to ethical issues and social problems. In response, ethical leadership has emerged as a new requirement for leaders in modern organizations (Rosida & Wajdi, 2023). Ethical leadership encompasses both personal and interpersonal aspects, encompassing behaviors, decision-making processes, and relationships that adhere to ethical norms and values (Waskito et al., 2019).

Ethical leadership plays a significant role in providing purpose and motivation to followers within an organization, fostering their adaptability to change and enhancing the quality of work. It encompasses qualities, actions, and behaviors exhibited by leaders that have positive impacts on others. Key characteristics of ethical leaders include honesty, reliability, compassion, and fairness (Ahmad et al., 2022). In today’s dynamic work environment, where high performance is expected from employees, leaders must be responsive to the demands of change, including cultivating an organizational culture that embraces a distinct creative orientation.

Molnár et al. (2021) suggest that ethical leadership plays a role in motivating employees to channel their efforts and abilities towards their work and foster innovation. Ethical leaders emphasize factors that inspire employees to be creative and innovative in order to achieve collective objectives for the betterment of the team and the organization. Leaders are expected to meet the demands of change, which include fostering creativity and innovation. Previous research conducted by Iqbal et al. (2020) supports the notion that ethical leadership has an impact on promoting innovative work behavior.

Theoretical Framework

Social exchange theory

Exchange theorists suggest that human interactions are characterized by social economics, where people are concerned about the inputs they invest in relationships and the outcomes they receive from these relationships (Blau, 1964; Homans, 1961).

Blau’ s perspective is more economic. He argued that social interaction depends much on the anticipated reward. In other words, the next move one makes in enhancing (or degrading) the social relationship depends on what reward is likely to be received. In this manner, Blau argued that people learn to view and value the social relationships more and decide whether the social interaction should be maintained or otherwise.

In the official settings, the rewards could take the forms of supportive leadership, ftraining and development, compensation packages, career advancement, job security, accelerated promotion and more. It is the value of the rewards that determine people’s behaviour and responses toward the social relationship, which means that social relationships are governed by the norms of reciprocity (Gouldner, 1960). That is, people should return benefits given to them in a relationship.

In the present study, the researcher is of the view that the leadership styles exhibited by the management of public tertiary institutions (either transformational or ethical) may determine whether employees will contribute meaningfully or less to the organizational productivity. For instance, norm of reciprocity explains that if employees perceive that the leaders are supportive and ethical towards the employees; all things being equal, such employees may contribute positively to the enhancement of organizational performance.

Trait Theory

Trait theory of leadership is one of the earliest theories of leadership. It focused on the personal attributes of leaders, which comprise physical and personality characteristics, competencies and values. It views leadership mainly from the perspective of the individual leader. Basis of this approach is the assumption that traits produce patterns of behaviour that are coherent amidst the situations. Therefore, leadership traits are considered to be embedded characteristics that people are born with and that remain relatively stable over time. (Mumford, Zaccaro, Harding, Fleishman, & Reiter-Palmon, 2015).

Prior trait scholars studied the personality attributes that they believed were related to leadership effectiveness; an interest on researching exceptional historical figures. According to Fleenor (2021), early researchers viewed leadership as a uni-dimensional personality trait that could be reliably measured and was distributed normally throughout the population; that is an individual difference variable. Many of the early studies on the trait approach focused on the systematic investigation of the significant differences between leaders and followers. It assumes that individuals in higher-level positions possess more leadership traits than those in lower-level positions. To further buttress the fact, a large number of studies were conducted in an attempt to develop reliable and valid measures of leadership traits.

In the present study, transformational ability of a leader is a rare trait in most leaders but if public institutions must reclaim their lost glories, the leaders must be transformational. Also, the level of moral decadence in public tertiary institutions call for concerns. The researcher is of the opinion that ethical leadership is highly essential for improved productivity. Surprisingly, ethical traits are missing in most heads of public institutions in Nigeria as most Vice-Chancellors, Rectors, and College Provosts see their positions as means of financial enrichment for themselves, their family members and close allies.

Relationship between innovative work behaviour and organizational performance

According to Iqbal et al. (2020), Innovative Work Behavior (IWB) can be described as the purposeful generation, introduction, and application of fresh ideas within a work role, group, or organization, with the intention of enhancing the performance of that specific role, group, or organization. Individuals who perceive themselves as thriving in their work tend to exhibit greater levels of IWB compared to those who do not thrive. The presence of innovative work behavior has been shown in previous studies, including research by Iqbal et al. (2020), to have an impact on company performance.

Proposition 1: There is no relationship between innovative work behaviour and organizational performance

Relationship between leadership and organizational performance

According to Ukaidi (2016), leadership style and systemic behavior shifted away from the characteristics of the leader to the style the leader adopted. According to Rowe (2019), records from the style approach recommend that leaders who are devoted to democratic or participatory leadership style seem more successful, compared to managers that adopt autocratic or laissez faire leadership style of management. Complementing Rowe (2019), Yukl (2012) opined that participatory leadership is the best style of leadership in managing an organizational system of any type, and maintained that people react favorably to it in organizations by increased productivity, lower unit cost, good morale and improved labor management relation. However, Yukl (2012) hinted that the worst style of leadership is autocratic or authoritative leadership style which gives rise to high labor management conflicts.

There are different reasons why there should be relationship between leadership style and organizational performance. Today’s intensive and dynamic markets characterize innovation-based competition, price-performance rivalry, decreasing returns and the creative destruction of existing competencies (Venkata-raman 2018). Several studies have suggested that effective leadership behaviors can facilitate the improvement of performance when organizations face these new challenges (McGrath & MacMillan 2000; Teece, Pisano & Shuen 2018). Reviewing the effects of leadership on performance is paramount because leadership is viewed by some scholars as one of the key driving forces for improving a firm’s performance and productivity. According to (Avolio 1999 and Rowe 2019), effective leadership is seen as a major source of management development and sustained competitive advantage for organizational performance improvement (Obiwuru et al. 2021).

Zhu, Chew and Spangler (2005) opined that transactional leadership assists firms to actualize their objectives more efficiently by relating job performance to valued rewards and by guaranteeing that em-ployees have the resources needed to get the job done. McShane & Von-Glinow [2019] stressed that visionary leaders create a strategic insight of some future states, communicate that vision through fram-ing and use of metaphor, model the vision by acting consistently, and build commitment towards the vision (Obiwuru et al. 2021). Zhu et al. (2005) recommended that visionary leadership will result in high levels of cohesion, commitment, trust, motivation, and hence performance in the new organizational environments.

Prior studies have explored the impact of leadership and adhocracy culture in different contexts. Sanchez-Famoso et al. (2023) conducted research in small and medium-sized family companies, examining the integration of ethical leadership, internal social capital, and company performance. Gao, Zhao, and Qu (2020) investigated the effect of person-organization (PO) adhocracy value congruence on employee creativity using fit theory. Alheet et al. (2021) examined the influence of leadership style on innovative work.

According to Sarwar et al. (2020), an ethical leader is an individual who demonstrates moral behaviour both personally and within the corporate setting. Moral behavior is guided by a set of values that influence the actions and conduct of those in positions of authority. When leaders are perceived as trustworthy, considerate, and selfless, employees are more likely to connect with them, engage in positive interactions, and align their interests with the organization’s goals. Previous research by Kim and Thapa (2018) supports this theory, indicating that ethical leadership has a beneficial impact on firm performance.

According to a study by Sarwar et al. (2020), ethical leadership refers to individuals who demonstrate moral behavior both personally and within the organization. This theory is supported by research conducted by Kim and Thapa (2018), which found a positive impact of ethical leadership on firm performance.

Extant literature agreed that ethical leadership has significant impact on innovative work and organizational performance. Ethical leadership sets the tone for a culture that encourages and supports innovation among employees (Molnár et al., 2021; Jia et al., 2022).

Proposition 2: There is no relationship between transformational leadership style and organizational performance

Proposition 3: There is no relationship between ethical leadership style and organizational performance

Method

This research follows a quantitative approach to examine the relationship between innovative work behaviour, leadership style and organizational performance. Quantitative research is a research method rooted in positivism, which involves studying specific population or samples and gathering data via questionnaires (Bougie & Sekaran, 2017). However, the present study aims to make propositions because it is a conceptual paper in nature. Hence, the researcher explored electronic databases such as Google scholar, EBSCOhost, Emerald management plus and other related databases for scholarly articles on the variables with the aim of raising propositions in line with theoretical perspectives.

Research framework

Social exchange theory and past empirical studies agreed with the proposed conceptual framework. Specifically, social exchange theory (Blau, 1964) explains the positive relationship between leadership activities and organizational performance. Further, it is the value of leadership and people’s innovative behaviour and responses that determine the outputs of corporate entities. In other words, social relations are governed by the norms of reciprocity (Gouldner, 1960), which simply states that people would return benefits given to them or values they receive in a relationship. Figure 1.1 presents the conceptual framework.

Organizational performance

Innovative work behaviour

Leadership:

-Transformational

-Ethical leadership

Figure 1.

Conceptual framework

Conclusion

The implications of this research are significant for entities seeking to understand the effects of innovative work behaviour and both transformational and ethical leadership on organizational performance. The findings will provide valuable information for decision-making processes aimed at enhancing corporate performance and organizational success. For future research, it is recommended that future studies should focus on variables such as economic pressure and employees’ commitment, which were not examined in this study.

This study has proposed a framework guided by social exchange theory (Blau, 1964) with the aim of encouraging innovative work behaviour among faculty members in Nigerian public tertiary institutions. More so, management of public tertiary institutions are encouraged to adopt both transformational and ethical leadership approaches to instill innovative work behaviour that may enhance productivity among staff members. Lastly, the researcher is optimistic that future researchers will test the proposed model empirically.

References

Abasilim, U. D. (2014). Transformational leadership style and its relationship with organizational performance in Nigerian work context: A review. IOSR Journal of Business and Management, 16(9), 1-5.

Abasilim, U., Gberevbie, D., & Osibanjo, A. (2018b). Does leadership styles relate with personnel commitment in private organizations in Nigeria? Paper presented at the 14th European Conference on Management, Leadership and Governance at HU University of Applied Sciences, Utrecht, The Netherlands.

Adeoti, M. O., Shamsudin, F.M., & Wan, C.Y. (2017a). Effects of occupational stress and workplace spirituality on workplace deviance in academia: A conceptual paper. Asian Journal of Multidisciplinary Studies, 5(9), 100-106.

Adeoti, M. O., Shamsudin, F. M., & Wan, C. Y. (2017b). Workload, work pressure and interpersonal deviance in academia: The mediating role of neutralization. International Journal of Human Resource Studies, 7(4), 1-22.

Alheet, A. F., Adwan, A. Al, Areiqat, A. Y., Zamil, Ahmad. M. A., & Saleh, M. A. (2021). The effect of leadership styles on employees’ innovative work behavior. Management Science Letters, 239–246.

Amirudin, R. U., & Nugroho, S. P. (2022). Effect of Ethical Leadership on Employee Performance and Innovation with Internal Motivation as Intervening Variable (Empirical Study of Small and Medium Industries (IKM) in Klaten Regency).

Adeyemi, O., & Bolarinwa R. (2013). Principals’ leadership styles and student academic performance in secondary schools in Ekiti State, Nigeria. International Journal of Academic Research in Progressive Education and Development, 2 (1), 1-14.

Behery, M. (2008). Leadership behaviors that really count in an organization’s performance in the Middle-East: The case of Dubai. Journal of Leadership Studies, 2, 6-21.

Belonio, J. (2012). Effect of leadership style on employee satisfaction and performance of Bank Employees in Bangkok. AU-GSB E-Journal, 5 (2), 111- 116

Binfor, F., Boateng, S., Osei, A., Swanzy, K., & Garbrah, T. (2013). Effect of leadership styles and motivation on employee performance in public institution: evidence from Ghana. International Journal of Current Research, 5(9), 2667-2670.

Bos-Nehles, A. C., & Veenendaal, A. A. R. (2019). Perceptions of HR practices and innovative work behavior: the moderating effect of an innovative climate. International Journal of Human Resource Management, 30(18), 2661–2683.

Geidam, A. D., Njoku, A. E., & Bako, B. (2011). Prevalence and nature of sexual assault among female students in a tertiary institution in Maiduguri, Nigeria: A cross sectional study. International Journal of Health Research, 3(4), 199-203.

Iqbal, Z. A., Abid, G., Contreras, F., Hassan, Q., & Zafar, R. (2020). Ethical leadership and innovative work behavior: The mediating role of individual attributes. Journal of Open Innovation: Technology, Market, and Complexity, 6(3), 18-41

Jia, K., Zhu, T., Zhang, W., Rasool, S. F., Asghar, A., & Chin, T. (2022). The Linkage between Ethical Leadership, Well-Being, Work Engagement, and Innovative Work Behavior: The Empirical Evidence from the Higher Education Sector of China. International Journal of Environmental Research and Public Health, 19(9), 15-34.

Kim, M. S., & Thapa, B. (2018). Relationship of ethical leadership, corporate social responsibility and organizational performance. Sustainability (Switzerland), 10(2).

Koech, P., & Namusonge, G. (2012). The effect of leadership styles on organizational performance of state corporations in Kenya. International Journal of Business and Commerce, 2(1), 1-12.

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Sarwar, H., Ishaq, M. I., Amin, A., & Ahmed, R. (2020a). Ethical leadership, work engagement, employees’ well-being, and performance: a cross-cultural comparison. Journal of Sustainable Tourism, 28(12), 2008–2026.

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The Managers’ Autocratic Leadership Style and Performance of Employees in Commercial Banks

Kavishemi, S

Assistant Lecturer, Department of Management, Faculty of Commerce and Management, Eastern University, Sri Lanka.

Abstract

This study’s primary goal is to look into the relationship between autocratic, leadership style and employees’ performance in commercial banks in the Eastern Province. 250 workers from 559 commercial banks in the Eastern Province replied for this study. Additionally, the researcher designs the sample using a simple random sampling procedure. Five Point Likert structured questionnaire was used as the data gathering tool. The performance of the employees was taken as the dependent variable and the autocratic leadership style was considered as independent variable. Univariate and correlation analysis were also performed on the obtained data using the SPSS version 23 software. The results indicated that, there is medium positive correlation between autocratic leadership style and employee performance.

Keywords: Autocratic leadership style, Employees’ performance

INTRODUCTION

Major managerial changes are being emerged in various organizations for ensuring their sustainability in the challenging world. In this perspective, manager needs to be competent person to manage these changes. Managers’ jobs are complex and varied, and they require a certain set of talents to carry out their responsibilities. It is impossible to overstate the significance of leadership in companies. The idea is important much as it affects an organization’s effectiveness and sustenance in the present and the future (Makambe & Moeng, 2020).

Leadership style plays a crucial role in administration since the way in which the manager uses the resources under their control to achieve goals is crucial (Adeyemi, 2004). In essence, these successes in organizations depend on three distinguishable leadership styles (Lunenberg & Ornstein, 1991). Therefore, there is no question that bank managers in the Eastern Province are under increasing pressure from different leadership styles. However, it appears that a lot of managers do not think about their leadership styles as factors in branch manager performance. The results of this study will help bank managers and community members everywhere improve leadership techniques in their workplaces. It will result in a positive effect on employees’ performance. It has been determined that managers are a key factor in the banks’ ongoing development, and as a result, the wellbeing of societies can also be strengthened through time. Leadership style is a leader’s approach to providing direction, implementing plans, and motivating people. Lewin (1939), determined that there were three basic leadership styles: Authoritarian (Autocratic), Participative (Democratic) and Delegative (Laissez-Faire).

In this situation, banks must build successful leadership using the right leadership styles. Different leadership styles have been implemented at the chosen banks, however this has led to conflict between managers and employees and, in some cases, a demotivation of workers. While some employees were resistant to various leadership styles because they didn’t understand how the styles affected employee performance, some managers opposed the adoption of certain leadership styles because they thought they diminished their authority. When compared to other banks, certain banks’ employees perform exceedingly poorly. As we have taken Eastern Province almost all there is no considerable insights or other reasons that affect employees’ performance, the substantial reason is bank managers’ leadership styles. There are insufficient number of studies that observe the relationship of the variables in the specialized context of banking sector. This indicates there is a clear empirical gap exists in this topic that needs to be evaluated. In Sri Lankan context, there are no studies regarding the managers’ autocratic leadership styles and Performance of Employees in Commercial Banks in The Eastern Province. This show there is a population gap in the related topic. Therefore, the study attempts to achieve the objectives below;

· To determine the level of autocratic leadership style of managers and performance of employees in commercial banks in the Eastern Province

· To identify the significant relationship between the autocratic leadership style of managers and performance of employees in commercial banks in the Eastern Province.

LITERATURE REVIEW

Autocratic Leadership Style: The terms “autocratic” and “authoritarian style” both refer to the kind of rulers who demand quick compliance without question (Iqbal, Anwar & Haiden, 2015). A system that fully empowers the leader while requiring little from the followers is known as an autocratic leadership style. According to Portugal & Yukul (1994), authoritarian leaders frequently exhibit the following five traits: They don’t consult the rest of the group while making decisions, the leaders decide all policies, how work will be done, what the followers’ responsibilities will be, and how technical and performance evaluation will be done. The authoritarian leadership style is another name for the autocratic leadership style, in which the leader has complete control over all decisions. The group’s leader instructs the members of the group on how to carry out tasks but does not keep open lines of communication with them. He or she neither delegated power to others nor allowed subordinates to influence policy (John, 2002).

Employee Performance: Performance is an important assessment for companies so that the company’s sustainability can be guaranteed (Zhang, 2010). Employee performance includes behavior that is under control but provides limits for irrelevant behavior. Meanwhile, the performance also assesses the active role of employees in carrying out obligations according to the formal contract given to them by the company (Biswas, 2009).

Manager: The manager is the center of power in this arrangement, and they are the only ones with the authority to decide on policies, practices, work assignments, and the administration of rewards and punishments (Mullins & Syam, 2014). Managers are members of an organization that either oversee one team or numerous teams in order to plan activities and boost productivity. Even if they aren’t senior leadership or executives, they effectively manage their teams to interpret and carry out senior leadership agendas (Risher, 2010).

CONCEPTUAL FRAMEWORK

Figure 1: Conceptual Framework

Performance of Employees

Autocratic Leadership Style

Independent Variable Dependent Variable

(Source: Basit et al., 2017)

RESEARCH METHODOLOGY

250 employees of commercial banks in the Eastern Province were surveyed using a standardized questionnaire to get primary data about their performance and the management style. Three categories are covered in the questionnaire: personal traits, leadership style, and employees’ performance. The questionnaire was also written in English.

Part I of the questionnaire asks for personal information, and Parts II and III ask for research-related information. Gender, civil status, the number of family members, and service years are all listed in Part I. Parts II and III discuss the study variables, autocratic leadership style and employee performance, respectively. Data were gathered by closed-ended statements, and the degree of agreement was determined using a 5-point Likert scale from 1 to 5 from each client’s perspective. According to the Likert scale, respondents’ levels of agreement with the following statements:

1 – Strongly Disagree

2 – Disagree

3 – Neutral

4 – Agree

5 – Strongly Agree

In this study, the Cronbach’s Alpha Coefficient (CAC) has been used for analyzing the reliability instrument. In order to achieve the objectives of the study, this has employed univariate and bivariate analysis to analyze the collected data in SPSS.

RESULTS AND DISCUSSION

Authoritarian leadership style is also common in the banks of the Eastern province (MV=2.38914, SD=0.27426). This demonstrates that in some circumstances in the Eastern Province’s banks, authoritarianism is pervasive. Correlation (r) between autocratic leadership style and employees’ performance is 0.415 and significance at 0.01 levels (2-tailed) is 0.000. It is concluded that there is a medium positive relationship between autocratic leadership style and employees’ performance in Commercial Banks in Eastern Province.

According to David & Obadia (2017), authoritarian leadership is acquired by punishment, threat, demands, instructions, rules, and regulations. Authoritarian followers’ responsibilities include blindly and unquestioningly carrying out their leader’s orders. The duties of an authoritarian leader include the creation of unilateral rules, work delegation, and issue solving. Authoritarian leadership is acceptable when there is a constant influx of new employees, when there aren’t enough resources or time to make decisions, and when there is a need for close collaboration with other groups and organizations. Having an autocratic leadership style has little effect on how well staff in commercial banks in the Eastern Province perform. Due to the managers’ limited ability to control large groups of people, the employees’ familiarity with the banking environment, and the employees’ long-term employment up until retirement from service.

CONCLUSION

Autocratic leadership styles offer structure to organizations, establish clear rules, and can streamline communications. People who work under an autocratic leader will know exactly who to talk to and who they should ask for approval. Not only can this lead to improved organizational efficiency, it can enhance accountability. The style of autocratic leadership has obstructive impact on employee performance. This means the productivity of workers would not increase by adopting an autocratic strategy. In addition to it; employees who are now becoming more knowledgeable, independent and competent can no longer accept autocratic leadership style.

LIST OF REFERENCES

Adeyemi, T.O. (2004). Educational Administration, an Introduction, Ado-Ekiti Green line Publishers.

Basit, A., Sebastian, V., & Hassan, Z. (2017). Impact of leadership style on employee performance (A Case study on a private organization in Malaysia). International Journal of Accounting & Business Management, 5(2), 112-130.

Biswas, S. (2009). HR practices as a mediator between organizational culture and transformational leadership: Implications for employee performance. Psychological Studies, 54, 114-123.

David A. O. Aunga and Obadia Masare (2017) Effect of leadership styles on teacher’s performance in primary schools of Arusha District Tanzania. International Journal of Educational Policy Research and Review 4(4), 42-52 Retrieved from ://www.journalissues.org/IJEPRR/https://doi.org/10.15739/IJEPRR.17.006 ISSN 2360-7076, retrieved on June 2017.

Iqbal, N., Anwar, S., & Haider, N. (2015). Effect of leadership style on employee performance. Arabian journal of business and management review, 5(5), 1-6.

John, C.M. (2002). Million leaders Mandate. Notebook one. Equip Publishers, America.

Lewin, K., Lippitt, R., & White, R. K. (1939). Patterns of aggressive behavior in experimentally created “social climates”. The Journal of social psychology, 10(2), 269-299.

Lunenberg, F.C. & Ornstein, A.C. (1991). Educational Administration Concepts and Practices.Belmont, C.A.: Wadworth.

Makambe, U., & Moeng, G. J. M. (2020). The effects of leadership styles on employee performance: a case of a selected commercial bank in Botswana. Annals of Management and Organization Research, 1(1), 39-50.

Mullins, R., & Syam, N. (2014). Manager–salesperson congruence in customer orientation and job outcomes: The bright and dark sides of leadership in aligning values. Journal of Personal Selling & Sales Management, 34(3), 188-205.

Portugal, E., & Yukl, G. (1994). Perspectives on environmental leadership. The Leadership Quarterly, 5(3-4), 271-276.

Risher, H. (2010). Don’t overlook frontline supervisors. Public Manager, 39(3), 74.

p class=”MsoNormal” style=”line-height: 24px;margin-left: 36pt;text-align: justify;text-indent: -36pt”>Zhang, J. (2010). Employee orientation and performance: An exploration of the mediating role of customer orientation. Journal of Business Ethics, 91, 111-121.

Nature and Extent of Nutrition Education Being Imparted to the Rural School Children by the Selected Stakeholders

Ankit Pal^1, Lenin Venu², Satyapriya³, Ananda K R^*4, Alok Dube⁵

^{1, 2, 3}Research Scholar, Agricultural Extension, ICAR- Indian Agricultural Research Institute, New Delhi.

^{4, 5}Research Scholar, Agricultural Extension, ICAR- Indian Agricultural Research Institute, New Delhi.

ABSTRACT

With an emphasis on the responsibilities played by teachers, parents, and Anganwadi workers, this study intends to analyse the existing practises of nutrition teaching in rural schools in Bihar, India. An ex-post facto research design was used for the study, which was carried out in the Bihar district of Arwal. Teachers, parents, and Anganwadi staff made up the 240 participants who were drawn at random. Data collection was done using questionnaires, which were pretested for validity and reliability. As well as identifying any gaps or areas for improvement, the obtained data were analysed to ascertain the common tactics and methodology utilised by educators, parents, and Anganwadi staff in delivering nutrition education. According to the study, parents used a variety of tactics to promote healthy eating habits in their kids, including giving them choices, giving nutritious foods catchy names, and making food appealing to the eye. For nutrition teaching, teachers mostly used lectures, discussions, and visual aids like nutrition charts and posters.

However, there were still certain areas that required improvement, such as more active parental involvement, student involvement in cooking projects, and teaching children how to read food labels. The study gives suggestions and ideas to improve the calibre and scope of nutrition education programmes in rural Bihar and offers insightful analyses of the practises of nutrition education currently in use. This study adds to the creation of focused interventions and support systems for boosting nutrition instruction in rural schools by filling in information gaps and identifying areas for improvement.

Keywords: Nutrition education, Rural schools, Teaching materials, Teachers, Parents, Anganwadi workers.

INTRODUCTION

It is impossible to exaggerate the value of nutrition education, particularly for the growth and development of children in rural regions. Understanding the type and scope of nutrition education being given to schoolchildren in Bihar, an Indian state noted for its primarily rural population, is of utmost importance. In this study, nutrition instruction in rural schools will be examined, with an emphasis on the responsibilities that teachers, parents, and Anganwadi workers play in this process. In order to encourage healthy eating habits, minimise malnutrition, and support general growth and development in children, nutrition education is essential. The need of education is even greater in rural communities when access to adequate healthcare and nutritional resources may be limited. To create effective methods for enhancing nutrition education among rural schoolchildren in Bihar, an evaluation of the current initiatives and the identification of potential gaps are important effective schools with pleasant school environments have made a big effort to connect with the families of their students in order to create outstanding cooperation. Maintain that for schools to be effective, there must be a strong and cooperative interaction between students, parents, teachers, and the community. (Sanders, 2009).

Teachers play a crucial role in determining how children learn in rural schools. They have the capacity to contribute significantly to the dissemination of nutrition information and the encouragement of wholesome eating practises. Designing targeted interventions and support systems requires a thorough understanding of how instructors integrate nutrition education into their curricula and the methods they use.

The eating habits and nutritional intake of a child are significantly influenced by parents as well. They are essential in preparing meals and setting up a setting that encourages healthy eating at home. We may learn more about the degree of awareness and engagement in families and pinpoint areas for development by examining the role of parents in nutrition education. A child’s eating habits will continue to improve if the family models the improvements in behaviour and shares the same influences. (Epstein et al., 2001).

Additionally, community health workers known as Anganwadi workers who are in charge of offering fundamental nutrition and health services play a critical role in rural areas. They frequently collaborate closely with schools and families, offering assistance and direction on numerous facets of young children’s nutrition and health. It can be useful to discover chances for collaboration and increase the overall impact of such initiatives by evaluating the involvement and training of Anganwadi staff in providing nutrition education.

In terms of nutrition and education, school gardens can assist kids and their families in both rural and urban settings. As a platform for learning, school gardens should be viewed as a way to promote nutrition and education rather than as a way to produce vast amounts of food or money. Students can learn how to grow, care for, harvest, and prepare healthful seasonal vegetables in the classroom, the garden, the kitchen, the school cafeteria, and the home. The experience increases the school community’s environmental, social, and physical wellness while fostering a greater understanding of how the natural world sustains us. The concept is supported by links to backyard gardens, which also provide opportunity for the school and the community to exchange information and expertise. (FAO, 2010 and 2015).

This study aims to fill the knowledge gap about the type and scope of nutrition instruction provided to rural Bihar schoolchildren. Its goal is to shed light on current practises and point out potential areas for change by looking at the responsibilities of teachers, parents, and Anganwadi workers. The results of this study can help stakeholders, including policymakers, educators, and educators, establish comprehensive and successful programmes to support nutrition education and enhance the general wellbeing of rural schoolchildren in Bihar.

STATEMENT OF PROBLEM

In order to encourage healthy eating habits and prevent malnutrition among schoolchildren, nutrition education is essential. However, there is a dearth of thorough knowledge about the type and scope of nutrition education being provided to schoolchildren by teachers, parents, and Anganwadi workers in rural areas of Bihar where malnutrition rates are frighteningly high. The efficacy of the current programmes for nutrition education and the degree of cooperation amongst various stakeholders are still unknown.

PURPOSE OF THE STUDY

1. Assess the nature and extent of nutrition education being delivered to rural school children, including the curriculum, teaching materials, and instructional approaches employed by teachers, parents, and Anganwadi workers.

2. Provide recommendations and strategies to enhance the quality and reach of nutrition education programs in rural Bihar.

RESEARCH QUESTION

1. To determine the nature and extent of nutrition education being imparted to the rural school children by the Parents?

2. To determine the nature and extent of nutrition education being imparted to the rural school children by the Teachers?

3. To determine the nature and extent of nutrition education being imparted to the rural school children by Anganwadi workers?

AREA OF THE STUDY

The research was conducted in the Arwal district of Bihar.

METHODOLOGY

The present study, with the main aim of determine the of nature and extent of nutrition education being imparted to the rural school children in Arwal district of Bihar was conducted adopting an ex-post facto research design. An ex-post factoresearch is a systematic empirical enquiry in which the researcher does not have direct control over the variables because their manifestations have already occurred or because they are inherently not manipulatable (Kerlinger, 1964).

Arwal district was purposively selected for the study. There are five blocks in the district. Three blocks will be randomly selected. From each block a cluster of rural schools was randomly selected and from each school cluster 30 children were randomly selected. Besides this, 90 parents of these selected children will be randomly selected. In addition, 30 teachers will be selected from these 3 schools clusters. Further 30 Anganwadi workers will be randomly selected. Total sample size of the study was 240.

Reading articles and examining textbooks helped create a question (item) bank, which was then thoroughly examined with the assistance of subject-matter specialists. The purpose of the questions was to assess the type and quantity of nutrition instruction being provided to rural schoolchildren. There were 43 items made in total for the relevance test. A knowledgeable panel of judges reviewed the item statements to determine their applicability and chose those that would be tested in the final exam. The 43 items were presented to a panel of 30 judges who were experts in extension education with the request that they evaluate the application of each item. The judges were asked to react using a five-point scale with ratings of 5, 4, 3, and 1, highly relevant, relevant, undecided, less relevant, and not relevant. The relevancy score for each item was calculated by adding the ratings on the scale for each judge’s comments. Two types of tests—relevancy percentage and frequency—were computed from the data for each item. The choices were made from the items that satisfied the minimum parameters (Relevancy% > 70, Relevancy Weightage > 0, and Mean relevancy score > 3.0). There were 17 total items chosen for parents, 16 for Parents and Anganwadi workers. The target population’s knowledge, practises, and behaviours about nutrition were to be evaluated through the use of these questions. Each question had two options for answers: “yes” or “no,” allowing for a binary response.

A representative sample of teachers, parents, and Anganwadi workers in rural Bihar were given the questionnaire as part of the data collection procedure. The questionnaire was pretested on a small pilot sample before to the actual data collection in order to improve the reliability and validity of the results. This made it easier to spot any questions that had questions that were unclear or had problems, which were then fixed to make the questions accurate and clear.

DATA ANALYSIS AND PRESENTATION

Table 1 Nature and Extent of Nutrition Education Provided by the Parents (N=90)

Sl.no	Statement	f	%	Mean score	Rank
1	Do you allow your children to make choice between the healthy food?	54	60	0.60	VII
2	Do you use interesting names (word-play) for healthy food?	57	63.33	0.63	VI
3	Do you use red cherry, nuts, butter and cream on the food to make it very attractive?	84	93.33	0.93	I
4	Do you ever give the opportunity to children to help you in the kitchen?	69	76.66	0.76	III
5	Do you keep more healthy nutritious food rather than junk food in the almirah or fridge?	60	66.66	0.66	V
6	Do you give any rewards/ bait for eating healthy food?	63	70	0.70	IV
7	Do you tell the story of your children to encourage them to consume Bitter gourd, Bottle gourd, Pumpkin and other vegetables which don’t look good but very nutritious?	33	36.66	0.36	XII
8	Do you take the help of Tv programme (cartoon), Tv advertisement to aware your children about healthy food?	63	70	0.70	IV
9	Do you convince your children to keep fast on the eve of festivals?	24	26.66	0.26	XIV
10	When you go for trip with your children do you brings home made food with you?	36	40	0.40	XI
11	Does your children have breakfast, lunch and dinner with you?	27	30	0.30	XIII
12	Does your children watching Tv while eating food?	48	53.33	0.53	IX
13	Do you pray for God before eating food?	42	46.66	0.46	X
14	Do you give junk food in few quantities in order to force your children to eat more fruits, vegetables and dry products?	51	56.66	0.56	VIII
15	Do you stop your children when they eating more than enough?	51	56.66	0.56	VIII
16	While you making the healthy food do you pay attention on colour, appearance and taste of food?	60	66.66	0.66	V
17	Do you apply the tactic that if you finish your milk daily then we will go for fair?	75	83.33	0.83	II

According to the findings in table 1, a significant portion of parents (93.33%) admitted to using red cherries, nuts, butter, and cream on food to make it more aesthetically pleasing. This finding suggests that attempts have been made to increase the appeal of nutritious food. According to 83.33% of parents, the strategy of promising a trip to a fair if the child finishes their milk each day may encourage milk consumption.

A sizable percentage of parents (76.66%) gave their kids the chance to assist in meal preparation, showing a favourable interest in this activity. In order to promote healthy eating among their children, a sizable portion of parents (70%) used TV shows and commercials.

Table 2 Nature and Extent of Nutrition Education Provided by the Teachers (N=30)

Sl.no	Statements	f	%	Mean score	Rank
1	Do you use any Nutrition chart, poster or other visual tools to teach the students?	27	90	0.9	II
2	Do you take the help of books to teach the children about nutrition education?	26	86.66	0.86	III
3	Do you offer the various types of games to enhance the nutritional knowledge of the children?	24	80	0.80	V
4	Do you arrange any nutritional program or nutritional week to provide the nutrition education?	25	83.33	0.83	IV
5	Do you ever bring the students in the garden to aware them about nutritious food?	18	60	0.60	VII
6	Do you take the help of Anganwadi workers to provide the nutrition education of the students?	25	83.33	0.83	IV
7	Do you engage students with cooking projects?	16	53.33	0.53	IX
8	Do you ever arrange the meeting with parents of students to aware them about nutritious food?	17	56.66	0.56	VIII
9	Do you deliver lecture to teach the students?	28	93.33	0.93	I
10	Do you arrange any debates on the topic of healthy food among the children?	28	93.33	0.93	I
11	Do you provide any type of rewards/ Bait of children to consume the healthy food?	26	86.66	0.86	III
12	Do you give any type of punishment / threat, If student consume unhealthy food?	19	63.33	0.63	VI
13	Do you send the learning materials (related from nutrition) to parents to teach the children?	18	60	0.60	VII
14	Do you bring local chefs to your school to teach student about healthy eating practice and local foods?	25	83.33	0.83	IV
15	Do you teach the students that how to read food label so they have the skills to make healthy choices at the grocery store or home?	15	50	0.50	X
16	Do you apply taste-test method on the students to aware them about various nutritious food?	12	40	0.40	XI

Table 2 demonstrates the prevalence of lectures as a teaching strategy, with 93.33% of instructors using lectures to instruct students about nutrition. Similarly, 93.33% of teachers organised discussions among the students on issues related to healthy eating.

90% of educators said they instruct children about nutrition using charts, posters, or other visual aids. 86.66% of teachers who addressed the topic indicated using books as a resource for nutrition instruction. 86.66% of teachers said they offered incentives or rewards to entice kids to eat healthy.

Only 40% of teachers used the taste-test technique to inform students about different nutrient-dense foods. Lessons on how to read food labels so that consumers can make healthy choices at the grocery store or at home were only cited by 50% of teachers.

Table 3 Nature and Extent of Nutrition Education Provided by the Anganwadi Workers (N=30)

S.no	Statements	f	%	Mean score	Rank
1	Do you use any Nutrition chart, poster or other visual tools to teach the students?	30	100	1	I
2	Do you take the help of books to teach the children about nutrition education?	30	100	1	I
3	Do you offer the various types of games to enhance the nutritional knowledge of the children?	29	96.66	0.96	II
4	Do you arrange any nutritional program or nutritional week to provide the nutrition education?	17	56.66	0.56	VII
5	Do you ever bring the students in the garden to aware them about nutritious food?	12	40	0.40	X
6	Do you take the help of Anganwadi workers to provide the nutrition education of the students?	24	80	0.80	V
7	Do you engage students with cooking projects?	13	43.33	0.43	IX
8	Do you ever arrange the meeting with parents of students to aware them about nutritious food?	29	96.66	0.96	II
9	Do you deliver lecture to teach the students?	30	100	1	I
10	Do you arrange any debates on the topic of healthy food among the children?	25	83.33	0.83	IV
11	Do you provide any type of rewards/ Bait of children to consume the healthy food?	24	80	0.80	V
12	Do you give any type of punishment / threat, if student consume unhealthy food?	15	50	0.50	VIII
13	Do you send the learning materials (related from nutrition) to parents to teach the children?	19	63.33	0.63	VI
14	Do you bring local chefs to your school to teach student about healthy eating practice and local foods?	27	90	0.90	III
15	Do you teach the students that how to read food label so they have the skills to make healthy choices at the grocery store or home?	12	40	0.40	X
16	Do you apply taste-test method on the students to aware them about various nutritious food?	12	40	0.40	X

Table 3 reveals that (100%) of the Anganwadi staff members claimed to have taught the pupils about nutrition using charts, posters, or other visual aids. Similarly, 100% of the employees said they used books to teach kids about nutrition education. All of the employees (100%) stated that they gave lectures to pupils about nutrition.

Ninety-six percent (96%) of the staff reported using different games to improve the kids’ dietary awareness. Organising meetings with parents to spread awareness of nutrient-dense foods was reported by a sizable majority of employees (96.66%). 90% of the staff members indicated that the school invited local chefs to teach kids about good eating habits and regional foods.

DISCUSSION OF THE RESULT

The eating habits and nutritional awareness of children are greatly influenced by parents. The findings show that parents use a variety of methods to teach their children about nutrition. Parents frequently use techniques like letting kids make choices, giving nutritious food intriguing names, and making food look appealing. These procedures show a sincere effort to involve kids and make eating well interesting to them. The less frequent use of storytelling and persuading kids to keep fasts on festival eves, however, raises the possibility that these strategies may not be generally acknowledged or prioritised by parents. Similar studies from the FAO (2010, 2015) imply that the home, kitchen, cafeteria at school, and garden are all educational settings where children can learn how to domesticate, care for, harvest, and prepare healthful seasonal vegetables.

The results also provide insight into the practises now used by teachers, who are also very important in nutrition instruction. The findings demonstrate how nutrition education is delivered through a variety of resources, including visual aids, books, games, and programmes. This result is consistent with Kim and Kim’s (2014) study that there were differences in the goals, topics, delivery methods, and effective strategies used in nutrition education for kids. In terms of nutrition education, the needs of teachers and parents were very different.

These strategies show off a thorough and engaging teaching strategy. But there is still opportunity for development in some areas. For instance, only a small portion of teachers assign cooking projects to their pupils, despite the fact that this might give them excellent hands-on experience. To improve the efficacy of nutrition education, additional emphasis can be placed on engaging parents and teaching kids how to read food labels.

The research on nutrition education given by Anganwadi personnel reveals a wide range of methods. The usage of nutrition charts, posters, books, and lectures shows that nutrition education is delivered in an organised manner. Additionally, efforts to give hands-on and interactive learning opportunities are indicated by the planning of nutritional programmes, participation in cooking projects, and involvement of local chefs. Although less frequently reported, setting up parent meetings and using taste-testing techniques both point to possible areas for improvement in the overall nutrition education programme. This result is in line with Murlidharan’s (1984) assertion that the majority of parents are unable to provide their children with much stimulation due to their own limitations. Therefore, if we want these kids to succeed in adulthood, compensating schooling for them seems to be crucial.

CONCLUSION

With a focus on the responsibilities played by teachers, parents, and Anganwadi workers, this research study sought to analyse the existing practises of nutrition teaching in rural Bihar schools. The findings showed that parents use a variety of tactics to encourage their kids to eat well. However, certain customs were less widespread, such as fasting on the eves of festivals or promoting the eating of healthy vegetables through storytelling. These results underline the necessity of focused initiatives to improve parental nutrition education procedures. It was discovered that teachers use a variety of teaching techniques to impart nutrition knowledge, including the use of visual aids, books, games, and debates. By offering fundamental nutrition and health services, Anganwadi workers have a big impact in rural communities.

It is important to highlight that while this study was carried out in the Bihar district of Arwal, it is possible that the conclusions cannot be applied to other areas. Gaining a more thorough grasp of nutrition education practises in rural India might benefit from additional research in various districts and states.

RECOMMENDATION

1. To persuade educators and Anganwadi workers to keep using these tools, and to equip them with additional resources to increase their efficiency.

2. Teachers and Anganwadi staff members must to be encouraged to include such activities in their curricula and make use of regional resources, such planning field trips to area gardens or inviting local chefs, to generate interesting learning opportunities.

3. By offering training courses and chances for professional growth, you can provide them the abilities and information they need to conduct nutrition education successfully.

4. It is advised to incorporate nutrition principles across many courses and situations to create a thorough approach to nutrition teaching.

REFRENCE

Epstein LH, Gordy CC, Raynor HA. (2001). Increasing fruit and vegetable intake and decreasing fat and sugar intake in families at risk for childhood obesity. Obesity research (serial on the Internet).;9(3):171–8.

Food and Agriculture Organization of the United Nations (FAO) (2010). A new deal for school gardens. FAO: Rome. http://www. fao.org/docrep/013/i1689e/i1689e00.pdf.

Food and Agriculture Organization of the United Nations (FAO), Swensson LFJ. (2015). Institutional Procurement of Food from Smallholder Farmers: The Case of Brazil. FAO: Rome. http://www.fao.org/3/a-bc569e.pdf.

Kerlinger, F.M. Foundations of behavioral research. New York: Holt, Rinehart, & Winstron, 1964.

Kim, N.H. and Kim, M.H. (2014). The Comparison of Perceptions and Needs for Nutrition Education between Early Childhood Teachers and Parents. The Korean Journal of Food and Nutrition, 27(1):66–74. Retrieved on 04.12.2021 from https://doi.org/10.9799/KSFAN.2014.27.1.066

Murlidharan,R.(1984).Preschool Education: Profile of Child in India. Report of Early Childhood Education. National Institute of Public Cooperation and Child Development, NIPCCD New Delhi.

Sanders, M. G. & Sheldon, S. B. (2009). Principals matter: A guide to school, family, and community partnerships. Corwin: A SAGE Company.

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Effect of Religiosity, Tax Knowledge and Public Governance Quality on Taxpayers' Compliance in Southwest, Nigeria

Bukola Elizabeth Abiola¹, Olusola Esther Igbekoyi (Ph.D)²^,, Kolawole Mohammed Akande^3*,

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–>

Oluyemi Ayodeji Olayisade⁴

^1,3,4Department of Accounting, College of Social and Management Science, Afe Babalola University, Ado-Ekiti, Ekiti State, Nigeria

²Department of Accounting, Faculty of Administration and Management Sciences, Adekunle Ajasin University, Akungba-Akoko, Ondo State, Nigeria

Abstract

This study examined the effect of religiosity, tax knowledge and public governance quality on taxpayers’ compliance in Southwest, Nigeria. Descriptive research of a survey type was adopted and the study covered all the registered 23,289 SMEs across all the states in the Southwest region of Nigeria; out of which, 393 was sampled using proportionate and convenience sampling techniques. A close ended questionnaire was used to elicit the needed information from the sampled respondents across the study location. Pearson correlation and simple linear regression were used to analysis the responses of the respondents. However, before the administration of the instrument, validity and reliability of the instrument were carried out. It was discovered that religiosity, tax knowledge and public governance quality have a positive and significant effect on tax compliance among SMEs in Southwest, Nigeria. Based on the discoveries made, it was concluded that there is a statistically significant effect of religiosity, tax knowledge and public governance quality on taxpayers’ compliance in Southwest, Nigeria. Thus, it was recommended that effort must be made by governments at all levels to engage in activities that indicates their sense of accountability to Nigerians. The perception of quality of governance should be improved by imbibing the tenets of representative democracy which will encourage tax payers to comply with tax laws and regulations.

Keywords: Religiosity, Tax Knowledge, Public Governance Quality, Taxpayers’ Compliance

1. Introduction

Tax compliance is the fulfillment of tax regulations by the taxpayers. According to Cong (2018), tax compliance is the transparent accountability of taxpayers to tax authorities. Tax compliance simply means making timely payments, generating, and submitting tax information to the relevant tax authorities according to tax laws (Benno, Markus & Alison, 2017). Voluntary compliance with tax regulations by taxpayers explains their eagerness to be patriotic and contribute their quota to the development of society. The failure of taxpayers to dully comply with tax regulations suggests that taxpayers might be committing an act of noncompliance. Non-compliance of taxpayers with tax laws will not only affect the operational activities of the government, it will equally affect the competitiveness of the nation.

The compliance level of taxpayers is suspected to be low in Nigeria, particularly those in the informal sector like owners and staff of Small and Medium Scale Enterprises. This category of people always finds it difficult to comply with tax laws and regulations since it will reduce the profit made. In the opinion of James, Zaimah and Kamil (2015), some citizens, specifically the entrepreneurs, find it uneasy to execute their civic duties by paying their taxes timely. Oladejo (2020) acknowledged this assertion in her speech at the meeting of World Bank that took place in Washington DC that there are many eligible taxpayers in Nigeria; out of which, only people in the formal sector have their taxes deducted at source and the remaining ones represent the self-employed who appeared not to be tax-cultured. This limits the capacity of the government to defray its growing expenses.

The competitiveness of countries heavily rests on their ability to generate expected revenues and embarks on developmental projects capable of enticing both local and foreign investors. Hence, tax compliance has long been debated universally and several studies have been conducted on the subject matter. Whichever aspect these studies focus on concerning the motives for people, corporations to meet or avoid their tax responsibilities, the general aim is the same, which is to explain issues surrounding tax policies in generating revenue to defray government expenses. Traditionally, a larger part of the studies on tax compliance focused on economic deterrence models where economic factors such as tax penalties, tax amnesty and tax audits are proposed as a means to improve the compliance level of taxpayers.

In this present day, this approach has been criticized by scholars who firmly believed in non-economic factors as a way to stimulate voluntary compliance of taxpayers. This is the focus of this study and it can be explained from two viewpoints. The first viewpoint sheds light on the external values of taxpayers, like the influence of governments’ actions on taxpayers that eventually determine their compliance level while the other one focused on the values which are internal to the individual (Ogiedu, 2020). These are values derived primarily from culture, religion, family and morale. While family and cultural values have been expansively studied in recent times, tax morale, it appeared that religiosity, tax knowledge and public governance quality as determinants of taxpayers’ compliance have not been explored in the Southwest region of Nigeria, particularly among Small and Medium Scale Enterprises.

Religiosity explains the pledge of individuals to their religions and also their level of obedience to the lessons of the religion. Dabor, Kifordu and Abukaker (2021) opined that in the initial stage of this method, the influence of religiosity on compliance has been neglected and that only recently has this factor been emphasized as something to be explored to provide a better understanding in terms of the attitudes of taxpayers towards tax compliance. This is perhaps because, irrespective of religion, spiritual faith is projected to offer a sound internal control for citizens to differentiate between bad and good attitudes.

Religiosity is anticipated to efficiently avert adverse behaviour and boost the positive attitudes of taxpayers. Hence, religiosity is supposed to positively stimulate taxpayers to willingly comply with tax regulations. Several studies have been conducted on the connection between religiosity and tax compliance. However, findings reported were mixed. For example, Harun Buahtyan, Kaium and Sawyer (2016) reported a negative relationship while Dina (2018), Nor (2018), Hakim, Safira and Muhammdah (2019), Agbetunde, Akinrinola and Anyahara (2020) and Abodher, Ariffin and Saad (2020) reported a positive relationship.

According to Alkhatib, Hamad and Hermas (2020), tax knowledge reveals that there is a link between taxpayers’ capacity to grasp tax rules and regulations and their ability to comply. Mohd. Rizal, Mohd, Rusyidi and Wan-Fadillah (2013) claimed that many SMEs are not conversant with tax laws and regulation hence, they perceive local authority charges are the same with government taxes. This misunderstanding has an influence on their compliance choice since they may believe that by paying council levies, they have paid tax and complied. Because of their failure to grasp tax law requirements, SMEs, many times, failed to pay their tax responsibilities, according to Kojo, Martin, Adombiru, Edisi and Akuetteh (2020). Worrisomely, available studies in this context reported mixed findings. While this discovery is in tandem with the reported findings of Adesina and Mohd. Rusyidi, and Wan Fadillah (2013), Uyioghosa (2016) and Kojo, Martin, Adombiru, Edisi and Akuetteh (2020) that tax knowledge has a positive effect on taxpayers’ compliance, it related inversely to the findings of Hantono (2021) who reported otherwise. This is a vacuum in literature that this study filled.

The quality of public governance is a general concern for citizens as it centers directly on the benefits of tax revenue. Mudathir (2019) described public governance as the organization and distribution of political goods in terms of basic social amenities, security, civil and political freedom and sound health system that can guarantee a good living for the citizens. It is of good quality if these political goods are provided as and when and thereafter influences the compliance level of taxpayers to tax laws and regulations. The quality of public governance is typically dependent on the ways the government exercises its authority to attain its purposes.

Quality public governance is assumed when state governments provide the expected political goods needed to improve the living standard of the populace. Findings reported on the connection between quality public governance and tax compliance are mixed and therefore motivate the researcher to further examine the subject matter. Harun, Buahtyan, Kaium and Sawyer (2016) and Lutfi and Hijattulah (2020) reported a negative effect while Oladejo (2020) reported that in the short run, government effectiveness, political stability, regulatory quality and control of corruption have a positive and significant effect on taxpayer compliance. He further reported that voice and accountability have a negative and statistically significant effect on tax compliance in Nigeria. James, Zaimah and Kamil (2015) and James (2017) discovered that taxpayers’ perception about tax service quality and public governance quality is significantly related to compliance behavior.

Apart from the mixed findings, available studies on the subject matter indicate that no single study captured all the state governments in the Southwest region of Nigeria. This is worrisome given that the region has the highest number of small businesses through which adequate revenue can be generated to improve the revenue pool of the government. In the same vein, only a few studies jointly captured religiosity, tax morale and quality public governance as non-economic factors to determine tax compliance in the chosen location for this study. This is a gap in literature that this study filled. Based on the gaps, the researcher will examine the effect of religiosity, tax morale and public governance quality on taxpayers’ compliance in Southwest, Nigeria.

Since studies on the subject matter are relatively few in the chosen location thus, the present study does not only add to the limited literature on the influence of religiosity, tax morale and public governance quality on tax compliance but also extends the work of other researchers in Nigeria. This study will add to the extant literature and shed light on the connection between the independent and dependent variables. Also, the findings of this study will be beneficial to policymakers, business owners, regulatory bodies and other scholars.

2. Literature Review and Hypothesis Development

Religiosity

Conceptually, religiosity is a multidimensional phenomenon that different scholars have conceptualized from different perspectives. Josephine (2017) posited that religiosity is broadly about religious involvement and orientation. He added that it includes ritualistic, intellectual, communal, moral, cultural, experiential, ideological, creedal, doctrinal and consequential dimensions. Sociologists of religion observed that an individual’s belief, experience, behaviour and sense of belonging often are not consistent with their actual religious beliefs, since there is much diversity in how one can be religious or not. According to Nor Raihana (2018), religiosity is the embodiment of individual attitude, vale and behaviour. Religiosity is personal life recognition of attitude and quality of life which follow religious values and become his/her belief. Religiosity is more concerned on the elements of noble values on religion than practice and ritual from religious formalities.

People who have high knowledge of religion can prevent an individual to have a negative attitude because if someone has strong religion, they will follow the law made by God and law in society. Mustapha (2020) posited that religiosity is an encouraging principle and commitment of individuals to act in society in a good way or bad way. Augustine (2017) defined religiosity as the level of commitment to one’s religion. Explaining this, religiosity is a personal attitude toward religion in general, not just one aspect of religion, but also encourages the person to become a religious person. More specifically, religiosity is individual to believe, consolidate and spiritualize the religious norms to become one. Thus. it becomes part of the conscience and identity of religiosity which included circumstances that encouraged the follower or believer of religious teaching to think, behave and act in accordance with the teachings of his religion.

Tax Knowledge

Tax knowledge is one of the many factors that contribute to a high level of compliance among taxpayers. Tax knowledge, according to James (2017), is the amount of awareness or sensitivity of taxpayers to tax policy. The methods through which taxpayers become aware of tax legislation and other tax-related information are referred to as tax knowledge. The level of formal general education received by taxpayers is a significant factor in their understanding of tax requirements, particularly in terms of registration and filling requirements. Citizens generally have little understanding about government real spending and the expense of government-provided public services (Pamella, 2020). As a result, taxpayers who lack tax knowledge are compelled to seek the help of tax professionals. Taxpayers’ understanding of taxation is one of the most important strategies to raise public awareness.

Hantoto (2021) defined tax knowledge as tax payers’ awareness of the policies that guide the operation of taxes in an economy. Fundamentally, individuals have a right to appropriate information about how a country’s tax system operates. Adesina and Uyioghosa (2016), on the other hand, claims that general education levels are strongly linked to tax avoidance. People who are well-informed about their duties to register as taxpayers and to record and pay their taxes correctly are examples of national and civic duty. The majority of individuals that have little comprehension of what tax laws entail or why the tax system is constructed and handled the way it is (Richmell, 2016).

Public Governance Quality

The concept of public governance is understood by different scholars as different things in different ways. The World Bank defined governance as a way of exercising power in managing a country’s economic and social development resources (Harun Buahtyan, Kaium & Sawyer, 2016). Public governance actually means the use of power by the government, that is, how the president and his ministers, senators, members of the House of Representatives and public services operate to promote democracy, accountability and transparency, formulate and implement good policies, effectively and efficiently manage Nigeria’s human and financial resources to achieve the country’s substantive development, to achieve economic prosperity and to alleviate poverty (Oladejo, 2020).

According to Oladejo (2020), governance is the process whereby a society makes crucial decisions, ascertains whom they involve and how an account is being rendered. Explaining this, governance comprises of complex procedures, mechanisms, relationships, institution and processes through which groups of individuals and citizens articulate their interests, practice their rights and commitments and mediate their differences. Governance is not all about how a social organization or government interact with their citizens (Ebenezer, et. al., 2019), but it relates more to the nation’s capability to serve citizens and other stakeholders of an economy, as well as the manner in which public functions are being carried out, management of public resources and exercising public regulatory powers. In this context, governance can be viewed as the institutions and traditions by which authority in a nation is exercised for the common good.

Taxpayers’ Compliance

Augustine (2017) argued that tax is a generalized exaction, which may be levied on one or more criteria upon individuals, or other legal entities. Corroborating this, Mustapha (2020) gave a more embracing meaning of tax by saying that tax is a compulsory levy or contribution made by the citizens to the state or even an alien, subject to the jurisdiction of the government, for reasons of residence or property and this contribution is for a general common use. As posited by Ebenezer, Alhassan and Erasmus (2019), tax is a compulsory levy imposed on a subject or upon his property by the government to provide security, social amenities and create conditions for the economic well-being of the society. Similarly, Renee (2019) defined tax as a form of levy imposed on all residents living in, as well as non-residents doing business within a tax jurisdiction.

Having conceptualized tax, compliance is a common concept that is applicable in every discipline. According to Agbetunde, Akinrinola and Anyahara (2020), compliance is the degree of conformity with a stated idea or assertion. Explain this, compliance is a common phenomenon used in agreement or conformity with a given terms and conditions at a given period of time. Richmell (2016) defined compliance as an act of obeying an instruction or order. Failure to abide with an established laws and order calls for sanction in every organization. This is not only applicable to the private organization but also to the society at large.

According to Agbetunde et al., (2020), compliance in relation to tax is the willingness of the tax payers to pay their taxes, duties and charges as and when due. Tax compliance simply means making timely payments, submitting and generating tax information to the relevant tax authorities according to the required format. Corroborating this, Peter and Rufus (2020) defined tax compliance as the transparent accountability of taxpayers to the tax authority. It is the willingness of an individual to conform with the relevant tax authorities by paying their charges. In support of the definition of Peter and Rufus (2020), Oladejo (2020) added that tax compliance is the reporting of all incomes and payment of all taxes by fulfilling the provisions of laws, regulations and court judgments. Explain this, tax compliance is a person’s act of filing their tax returns, declaring all taxable income accurately and disbursing all payable taxes within the stipulated period without having to wait for follow-up actions.

Conceptual Framework

Figure 1 gives the overview of the explained and explanatory variables.

Text Box: Tax Compliance among SMES <img alt="Text Box: • Religiosity
• Tax Knowledge
• Public governance quality
” height=”79″ src=”blob:https://draft.blogger.com/376589e3-c6db-4fa0-a2c4-642dc2f10d49″ v:shapes=”Rectangle_x0020_3″ width=”177″ />

Independent Variable Dependent Variable

Fig 1: Conceptual Framework

Source: Author’s Compilation, 2021.

Theoretical Framework

Theoretically, this study is underpinned by social contract theory. As cited by Mangoting, Sukoharsonob, Rosidic and Nurkholisd (2015), this theory was propounded by Thomas Hobbes and Jean Jacques Rousseau. They went further to explain social contract as an implied agreement between the Government and the people she governed where the citizens give up some rights to the Government, for the Government to undertake some established responsibilities which the citizens would not be able to perform on their own. These rights include rights to properties, wealth, and movement among others. Therefore, the Government as part of its agreement has to create wealth for the citizens, provide security, infrastructural facilities and social amenities as a result of the rights that the citizens sacrificed to her.

In the view of Muhammed (2018), this theory is a branch of the social contract concept which believes that human beings in their nature are rational and selfish and tends to go to extreme lengths to ensure that maximum utility is obtained, including giving up some of their rights and rendering of resources of tax payments. From this perspective, there are two sides of this theory (rationality and selfishness). Human beings are rational in nature because everyone understands that achievement of utility could be an everlasting dream and not reality without making some sacrifices. They are selfish because they make demands in exchange for their sacrifice. Based on these views, it could be deduced that taxpayers are displeased when they play their assigned role by fulfilling their part of the contract, watching the Government not playing their expected roles.

From the perspective of taxpayers among small and medium scale enterprises, this theory sees taxes, as a means of exploiting the wealth of taxpayers by the Government. Thereby the social contract theory functions as a reminder to both parties involved in social contract that they have significant roles to be played which are beneficial to both parties (Renee, 2019). It should be noted that social contract is not expressly signed by both parties (i.e. the Government and the citizens), but it is implied by actions and constitutions. It is documented in Nigerian constitution that taxes should be paid by citizen, that the Government should provide security for her citizens, social amenities, employment, infrastructural facilities, and improved standard of living and that the citizens should comply with the established tax regulations.

This theory holds strong and accurate assumptions; however, it has been criticized based on some limitations. Firstly, it apportions a lot of power to the government to make laws, under the guise of protecting the public. Also, contract can be unfair for the people in most cases. The theory’s representation of humans is incorrect because it was established during the great upheaval and prolonged religious wars. Another critic of this theory is that it supposes that things are done out of selfish motives, ignoring the place of proper motivation in performance of people.

This theory finds great relevance to the study because it explains the reason for efficient tax administration, as well as other factors like tax compliance and tax evasion which influence tax yield. Social contract also highlights the implied agreement between the people and the government, where the people would give up their economic resources in form of tax payments, so that the government would recompense their contribution by providing social amenities and infrastructures. It takes cognizance of the fact that poor compensation from the government can make capable citizens evade tax which would reduce their compliance level and ultimately yield low tax revenue.

Empirical Review

Mohd. Rizal, Mohd. Rusyidi, and Wan Fadillah (2013) examined the role of religiosity in the relationship between tax education and tax knowledge towards tax compliance. Pearson correlation and hierarchical regression were adopted to test the hypotheses. 90.0 % of the respondents indicate that there are religious people. From analysis, it was discovered that the respondents’ tax compliance was lower compared to their education and knowledge towards tax.

James, Zaimah and Kamil (2015) conducted a study titled, public governance quality and tax compliance behavior in Nigeria: the moderating role of financial condition and risk preference. Using descriptive statistics and multiple regression analysis method, the major finding of this study is that public governance quality has a significant positive relationship with tax compliance behavior. The study also indicates that risk preference has a strong negative moderating effect on the relationship between public governance quality and tax compliance behavior. Administration of income tax in Nigeria is characterized by low compliance level and therefore, there is no doubt that improvement in public governance quality would contribute significantly to reawakening the culture of tax compliance among individual taxpayers in Nigeria. The current study focuses on tax morale, religiosity, public governance quality as against the study under review that centered on public governance quality.

Adesina and Uyioghosa (2016) investigated the impacts of tax payers’ knowledge and penalties on tax compliance amongst small and medium enterprises in Nigeria using a survey research design. The data obtained from questionnaire were analyzed using the Ordinary Least Square regression method. The results showed that tax knowledge had a positive significant impact on tax compliance while tax penalty had insignificant positive impact on tax compliance.

Harun Buahtyan, Kaium and Sawyer (2016) examined the effect of governance quality and religiosity on tax compliance in Italy. Ordinary least squares have been used to analyze the data gathered covering the period of 2002–2015 based on the latest data of Tax Compliance. The results show the negative impact of governance quality and religiosity on Tax compliance. In Germany, Benno, Markus and Alison (2017) conducted a study titled, tax compliance, tax morale and governance quality. Using Pearson correlation analysis method, the study revealed a strong correlation between tax morale and tax evasion/compliance. Geographically, the study under review was conducted in Germany as against the current study being carried out Southwest, Nigeria.

Josephine (2017) investigated the determinants of tax compliance among small and medium enterprises in Nakuru central business district, Kenya. Data collected was analyzed using descriptive and inferential statistics with the aid of SPSS package. The findings of the study revealed that perceived opportunity for tax evasion has no statistically significant effect on tax compliance among SMEs. There exist a statistically insignificant, negative relationship between perceived opportunity for tax evasion and tax compliance. Tax knowledge and education has no statistically significant effect on tax compliance among SMEs, while there exists a statistically insignificant negative relationship between tax knowledge/education and tax compliance. The current study is an extension of the study under review as it examines the relationship between tax morale, religiosity, public governance quality and tax compliance among SMEs in Southwest, Nigeria.

James (2017) investigated the factors influencing tax payers’ compliance behaviour, evidence from Nigeria. The collected data were treated statistically using multiple regression analysis and other statistical techniques. The results reveal that taxpayers’ perception about tax service quality and public governance quality significantly related to the compliance behaviour. In addition, the effect of taxpayers’ financial condition strengthened the capacity of the compliance model in predicting taxpayers’ behaviour better and significantly moderated the influences of tax system structure, moral reasoning and occupation. The outcome of the study might not be outdated. This is as a result of change in power and economy system. On this basis, the current study is established.

Cong (2018) examined the relationship between tax administration, morale and compliance in small and medium enterprises in Lira municipality, Uganda. The study used descriptive and multiple regression analysis method. The study revealed that the level of tax compliance by SMEs operating in Lira Municipality is moderately low and as matter-of-fact tax to GDP ratio is a measure of compliance and this confirms that SMEs contributes little to the national treasury, it is therefore imperative that much has to be done in areas of tax administration and tax morale which are main determinants of tax compliance. The study also found out that taxpayer education and tax audit are positively correlated with tax compliance this therefore means that a boost in taxpayer education and tax audit would result into a positive increase in the level of tax compliance and subsequently boosting domestic revenue.

Okoye, Isenmila and Oseni (2018) investigate the effect of good governance on personal income tax compliance in Nigeria. Ordinary Least Square (OLS) was applied in testing the hypothesis. The study found a positive and statistically significant relationship between the independent variable (good governance) and the dependent variable (tax compliance) in Nigeria. While the study under review was conducted at the national level, the current study is delimited to Southwest, Nigeria.

Nor Raihana (2018) examined the influence of an individual’s internal value, religiosity compared to external values reflected in attitudes towards government, tax authority and society as well as the impact of threat of punishment on components of tax compliance, namely voluntary tax compliance, enforced tax compliance and tax avoidance attitude in Malaysia. Using descriptive and inferential statistical tools, religiosity appeared to have a statistically significant positive impact only on taxpayers’ willingness to voluntarily comply with tax laws. A different religiosity commitment appeared to influence a different tax compliance component, and religiosity was also evident as a moderating variable. The findings of this study shows that the taxpayers’ perceptions of the government and tax authority had stronger influences on their willingness to voluntarily comply with the tax laws compared to their religiosity. While the predicting variable is delimited to religiosity, the current study extends to include tax morale, religiosity and public governance quality.

Dina (2018) investigated the influence of religiosity towards tax compliance in micro small medium enterprises in Australia. The study employed a simple linear regression analysis method and revealed that religiosities have a positive significant effect on tax compliance among micro small and medium enterprises in Australia. Geographically, the study under review was conducted in Australia as against the current study being carried out in Southwest, Nigeria.

Hakim, Safira and Muhammdah (2019) examined the effect of intrinsic religiosity on voluntary compliance in Indonesia. Using regression analysis method, the study found that religiosity has significant influence on tax amnesty reporting and that religiosity also moderate the influence of guilt cognitions on taxpayer’s voluntary disclosure. The outcome of the study under review might not be tenable in Nigeria as a result of the difference in the geographical scope of the study.

Renee (2019) examined the role of religiosity in tax compliance in New Zealand. The study adopted correlation analysis method. The results found that most participants felt that religiosity can have a positive impact on tax compliance. Although religiosity can be influential on tax compliance, its perceived strength is low compared with other variables such as New Zealand’s source deduction (Pay as You Earn) system and civic duty.

Emmanuel and Anthony (2020) assess the suitability of religion and religiosity in small and medium-scale enterprises’ (SMEs) tax compliance in Ghanaian markets. Using descriptive statistical tools, the study revealed that Ghanaian religious notoriety does not explain SMEs’ tax compliance and that tax evasion is seen as ethical. Institutional, firm and entrepreneurs’ characteristics are important determinants of SMEs’ tax compliance. The current study intends to employ Pearson correlation and multiple regression analysis method as against the study under review that used descriptive statistical tools.

Oladejo (2020) determined the effect of public governance quality on tax compliance in Nigeria between 2008 and 2018. Collected data were analyzed using unit root test and Autoregressive Distributed Lags (ARDL). The result from the study showed that in the short run, four public governance indicators had positive significant effect on tax compliance in Nigeria. These are government effectiveness, political stability, regulatory quality and control of corruption. The result further showed that voice and accountability have a negative and statistically significant effect on tax compliance in Nigeria. The current study intends to employ Pearson Correlation and multiple regression analysis method as against the study under review that used unit root test and Autoregressive Distributed Lags (ARDL).

Abodher, Ariffin and Saad (2020) adopted a structured questionnaire to examine the impact of Islam and Islamic religiosity on tax non-compliance behaviour among self-employed taxpayers in Libya. Structural equation modelling analysis of the data collected suggested that both Islamic religiosities exhibited significant positive relationship with tax non-compliance behaviour among self-employed Libya taxpayers. The outcome of the study under review might not be tenable in Nigeria as a result of the difference in the method of analysis employed for the study.

Lutfi and Hijattulah (2020) examined the relationship between taxpayers’ perception among SMEs in Yemen about the quality of public governance and their non-compliant behaviour in order to have better understanding of non-compliant behaviour. Using descriptive and inferential analysis method, the analysis reveals that public governance quality is perceived as low in Yemen. A simple regression analysis found that public governance quality has a significant negative influence on tax non-compliant behaviour. While the predicting variable is delimited to public governance quality and religiosity, the current study extends to include tax morale, religiosity and public governance quality.

Kojo, Martin, Adombiru, Edisi and Akuetteh (2020) examined the effect of dimensions of tax knowledge on tax compliance in the Ghanaian context using small and medium enterprises. The data was analysed using a structural equation modelling approach. The results of the study suggest that knowledge of tax rights and responsibilities, knowledge of employment income, and awareness of sanctions were found to have a positive and significant relationship with tax compliance. Knowledge of business income was not statistically related to tax compliance.

A survey of religiosity, tax morale and compliance among micro, small and medium scales enterprises in Nigeria was carried out by Agbetunde, Akinrinola and Anyahara (2020). Collected data were analysed using percentages, mean and regression. The study found that religiosity (total, not neither inter- nor intra-personal), as well as tax morale components (especially, sentiment, norms and value, taxpayers’ attitude and fairness of tax system, but not governance and trust), exerted a significant influence on tax compliance among operators of MSMEs in South-West, Nigeria. The current study is unique as it focuses on tax morale, religiosity, public governance quality and tax compliance among SMEs in Southwest, Nigeria.

Hantono (2021) examined the impact of tax knowledge, tax awareness, tax morale toward tax compliance boarding house tax. Multiple linear regression analysis shows that tax knowledge, tax awareness, and tax morale are significant toward tax compliance. The results of t-test showed that tax knowledge isn’t approved and indicates it has a significant impact on affecting tax compliance, tax awareness is approved, and indicates that it has less impact on tax compliance. Also, tax morale isn’t approved, indicating that it has a great impact on tax compliance.

3. Data and Methods

The study adopted descriptive research design of a survey type. This is considered appropriate because descriptive research describes situations in their normal settings as they occur and survey design allows every segment of the population to be represented through which inferences could be made. The study covered all the owners of SMEs in the Southwest region of Nigeria. According to SMEDAN national survey (2017), which is the latest, there are 23,289 SMEs across all the states in the Southwest region of Nigeria. The breakdown is given in table 1.

Table 1: Population of the Study

State(s)	SMEs
Lagos	8,395
Ogun	2,465
Oyo	6,131
Ondo	2,363
Osun	3,007
Ekiti	928
Total	23,289

Source: Author’s Compilation, 2021.

According to Yamane (1964) model, the sample size for this study was 393 respondents. The Yamane model (1964) formula is given as:

n =

Where:

n = sample size

N = the population size

e = level of significance

For the population of 23,289, the sample size based on the formula is:

n = = 393

The study adopted a proportionate and convenience sampling techniques. Proportionate sampling with the help of Bowley’s formula was used to determine the sample for each bank while convenience sampling technique was used to determine the respondents with which the questionnaires were administered to promote voluntary participation. Bowley’s formula is given thus:

n =

Where:

n = sample size of each faculty

n! = total sample size

N! = population of each faculty

N = population of the study

Table 2: Sample Size of Each of the Sampled States

State(s)	SMEs
Lagos	n = = 141
Ogun	n = =41
Oyo	n = =103
Ondo	n = =40
Osun	n = =51
Ekiti	n = =16
Total	393

Source: Author’s Computation, 2021.

A close ended questionnaire was used to elicit the needed information from the sampled respondents across the study location. Pearson correlation and simple linear regression were used to analysis the responses of the respondents. However, before the administration of the instrument, validity and reliability of the instrument were carried out. Face and content validity were used to assess the validity of the instrument while a polite study was carried out in kwara State to assess the reliability of the instrument through which 0.782, 0.822, 0.804 and 0.788 reliability co-efficient for religiosity, tax knowledge, quality public governance and taxpayers’ compliance respectively were obtained through cronbach alpha. The study adapted one of the models used by Nazaruddin (2019) to examine the role of religiosity and patriotism in improving taxpayers’ compliance. The model is given thus:

TPC= f(REL) – – – – – – – – – – – – – – – – —— ———— – – – – — – – – – – – – – 3.1

Where:

TPC is Tax Compliance

REL is Religiosity

However, the model was adjusted with the aim of achieving the stated objectives. While tax compliance was retained as the outcome variable, tax knowledge and public governance quality were added to the initial predictor.

TPC= f(REL, TAK PGQ) – – – – – – – – – – – – – – – – —— —…..——— – – – – — – – – – – – – – 3.2

Where:

TPC is Tax Compliance

REL is Religiosity

TAK is Tax Knowledge

PGQ is Public Governance Quality

Linear representation of the models:

……………………………………….. (3.3)

= Intercept of relationship in the model, u = Error term and is coefficient of the explanatory variables

It is expected that religiosity, tax knowledge and public governance quality will have a positive effect on tax compliance.

Model Specification

Measurement of Variables

Analysis of the Administered Questionnaire

Table 3: Analysis of the Administered Questionnaires

Questionnaires	Responses	Percentage (%)
Number of filled	360	91.6%
Number of Unfilled	0	0%
Number Not Returned	33	8.4%
Total	393	100%

Source: Field Survey, 2021

The result above reveals that out of the 393 questionnaires that were administered, 360 representing 91.6% were filled, while 7 representing 8.4% were not returned. This implies that the analysis of the items on the questionnaires was based on 360 respondents, being the number of the questionnaires correctly filled and returned.

Table 4: Pearson Correlation

	TAC	REL	TAK	PGQ
TAC	1.000000
REL	0.776756	1.000000
TAK	0.788093	0.341563	1.000000
PGQ	0.449772	0.308770	0.438001	1.000000

Source: Researcher’s Computation (2021).

Table 4 revealed that there is a positive relationship between TAC, REL, RAK and PGQ with correlation coefficient of 0.776756 for REL, 0.788093 for TAK and 0.449772 for PGQ. This indicates that the variables moved in similar directions across the sampled SMEs in Southwest, Nigeria. Similarly, the result also showed that there exists a positive relationship between REL, TAK and PGQ with the correlation coefficient of 0.941563 for TAK and 0.308770 for PGQ. Similarly, the relationship between TAK and PGQ was positive with correlation coefficient of 0.538001. Finally, the relationships between PGQ and other variables were positive. Looking at the correlation coefficient of relationship between the predictors that is not excessively high, it shows that there is no issue of multi-collinearity.

Table 5: Multiple Regression

Dependent Variable: tax compliance among SMEs in Southwest, Nigeria.

Variables	Coefficient	Std Error	T-Statistic	Prob.
C	4.968	0.362	13.736	0.000
Religiosity	0.354	0.051	6.891	0.000
Tax Knowledge	0.220	0.101	2.294	0.031
Public Governance Quality	0.243	0.093	3.526	0.001

Source: Author’s Computation, 2021. R – 0.742, Adjusted R-square – 0.551, F-statistics 47.487, P-value (F-stat) 0.000

The value of correlation coefficient (R) given to be 0.742 implies that there is a high relationship between taxpayers’ compliance and the predictors in terms of religiosity, tax knowledge and public governance quality. The adjusted R² value stood at 0.551 and this indicates that 55.1% of the systematic change in taxpayers’ compliance among SMEs in Southwest, Nigeria can be explained by religiosity, tax knowledge and public governance quality. An explanation of the remaining 44.9% variation in taxpayers’ compliance among SMEs in Southwest, Nigeria can be given by other factors not in this model. Religiosity, tax knowledge and public governance quality have a positive and significant effect on tax compliance among SMEs in Southwest, Nigeria to the tune of 0.354(p=0.000<0.05), 0.220(p=0.031<0.05) and 0.243(p=0.001<0.05) respectively. Thus, the null hypotheses indicating that there is no significant effect of religiosity, tax knowledge and public governance quality on taxpayers’ compliance in Southwest, Nigeria is rejected while the alternative hypotheses are accepted.

4. Data Presentation and discussion Findings

An attempt has been made to examine how taxpayers’ compliance could be influenced by religiosity, tax knowledge and quality public governance with the use of multiple regression. It was discovered that religiosity has a positive and significant effect on taxpayers’ compliance in Southwest, Nigeria to the tune of 0.354(p=0.000<0.05). This connotes that taxpayers’ compliance stand the chance of increasing by 35.4% with just a 1% increase in religiosity across the Southwest zone of Nigeria. By implication, this reflects that taxpayers’ compliance will increase with a reasonable increase in religiosity involvement and orientation. The positive and significant effect of religiosity on taxpayers’ compliance might be attributed to the general believes that people with high knowledge of religion and internalized its principles and values might find it necessary to always obey tax laws and regulations. This outcome gave credence to the tenets of social contract theory that religiosity can influence the rationality and selfishness of taxpayers to trust the government to fulfil its constitutional obligations. This outcome corroborated the discoveries of Hakim, Safira and Muhammdah (2019), Agbetunde, Akinrinola and Anyahara (2020) and Abodher, Ariffin and Saad (2020) that religiosity has a positive effect on taxpayers’ compliance. However, it failed to support the findings of Harun Buahtyan, Kaium and Sawyer (2016) that reported a negative effect of religiosity on taxpayers’ compliance.

Another discovery is that the effect of tax knowledge on taxpayers’ compliance is positive and significant to the tune of 0.220(p=0.031<0.05). This stipulates that a 1% increase in tax knowledge will amount to 22% increase in taxpayers’ compliance in Southwest, Nigeria. By inference, this finding explains that taxpayers in developing nations like Nigeria are naturally selfish and without adequate knowledge of tax laws and regulations alongside tax benefits, they might find it uneasy to pay their taxes as expected. This confirms the selfishness aspects of social contract theory that naturally people find it difficult to pay taxes, most especially in developing countries. The finding is positive and significant because the level of formal education received by taxpayers is a significant factor in their understanding of tax requirements, particularly in terms of registration and filling requirements. While this discovery is in tandem with the reported findings of Adesina and Mohd. Rusyidi, and Wan Fadillah (2013), Uyioghosa (2016) and Kojo, Martin, Adombiru, Edisi and Akuetteh (2020) that tax knowledge has a positive effect on taxpayers’ compliance, it related inversely to the findings of Hantono (2021) who reported otherwise.

The last discovery was that public governance quality has a positive and significant effect on taxpayers’ compliance in Southwest, Nigeria to the tune of 0.243(p=0.001<0.05) indicating that a 1% increase in public governance quality will generate 24.3% increase in taxpayers’ compliance. This outcome underscores that the compliance of taxpayers to contribute their quota in the provision of public needs must be backed by a certain level of confidence on public governance since. Taxpayers are more inclined to comply to tax laws if the exchange between the paid tax and the government performance are found to be unbiased. This finding established the discovery of James, Zaimah and Kamil (2015) and James (2017) that taxpayers’ perception about tax service quality and public governance quality is significantly related to compliance behavior. However, it negated the findings of Harun, Buahtyan, Kaium and Sawyer (2016) and Lutfi and Hijattulah (2020). They reported a negative effect of public governance quality on taxpayers’ compliance.

5. Conclusions and Recommendations

Available studies on the subject matter indicate that no single study captured all the state governments in the Southwest region of Nigeria. This is worrisome given that the region has the highest number of small businesses through which adequate revenue can be generated to improve the revenue pool of the government. In the same vein, only a few studies jointly captured religiosity, tax knowledge and quality public governance as non-economic factors to determine tax compliance in the study location. All these constituted a vacuum in literature that this study filled. Based on the discoveries made, it was concluded that there is a statistically significant effect of religiosity, tax knowledge and public governance quality on taxpayers’ compliance in Southwest, Nigeria. Thus, it was recommended that:

The religious values held by citizens in Southwest zone of Nigeria can be used to encourage them to increase their willingness to comply with tax laws and regulations.

In order to improve taxpayers’ attitude, tax authorities should also continue the taxpayers’ education and enlightenment programmes regularly.

Effort must be made by governments at all levels to engage in activities that indicates their sense of accountability to Nigerians. The perception of quality of governance should be improved by actually imbibing the tenets of representative democracy which will encourage tax payers to comply.

Future researches need to expand the scope of the sample so that it can increase the generalization of the results.

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Effect of Religiosity, Tax Knowledge and Public Governance Quality on Taxpayers' Compliance in Southwest, Nigeria

Bukola Elizabeth Abiola¹, Olusola Esther Igbekoyi (Ph.D)²^,, Kolawole Mohammed Akande^3*,

Oluyemi Ayodeji Olayisade⁴

^1,3,4Department of Accounting, College of Social and Management Science, Afe Babalola University, Ado-Ekiti, Ekiti State, Nigeria

²Department of Accounting, Faculty of Administration and Management Sciences, Adekunle Ajasin University, Akungba-Akoko, Ondo State, Nigeria

Abstract

Keywords: Religiosity, Tax Knowledge, Public Governance Quality, Taxpayers’ Compliance

1. Introduction

2. Literature Review and Hypothesis Development

Religiosity

Tax Knowledge

Public Governance Quality

Taxpayers’ Compliance

Conceptual Framework

Figure 1 gives the overview of the explained and explanatory variables.

Text Box: Tax Compliance among SMES Text Box: • Religiosity
• Tax Knowledge
• Public governance quality

Independent Variable Dependent Variable

Fig 1: Conceptual Framework

Source: Author’s Compilation, 2021.

Theoretical Framework

Empirical Review

3. Data and Methods

Table 1: Population of the Study

State(s)	SMEs
Lagos	8,395
Ogun	2,465
Oyo	6,131
Ondo	2,363
Osun	3,007
Ekiti	928
Total	23,289

Source: Author’s Compilation, 2021.

According to Yamane (1964) model, the sample size for this study was 393 respondents. The Yamane model (1964) formula is given as:

n =

Where:

n = sample size

N = the population size

e = level of significance

For the population of 23,289, the sample size based on the formula is:

n = = 393

n =

Where:

n = sample size of each faculty

n! = total sample size

N! = population of each faculty

N = population of the study

Table 2: Sample Size of Each of the Sampled States

State(s)	SMEs
Lagos	n = = 141
Ogun	n = =41
Oyo	n = =103
Ondo	n = =40
Osun	n = =51
Ekiti	n = =16
Total	393

Source: Author’s Computation, 2021.

TPC= f(REL) – – – – – – – – – – – – – – – – —— ———— – – – – — – – – – – – – – 3.1

Where:

TPC is Tax Compliance

REL is Religiosity

TPC= f(REL, TAK PGQ) – – – – – – – – – – – – – – – – —— —…..——— – – – – — – – – – – – – – 3.2

Where:

TPC is Tax Compliance

REL is Religiosity

TAK is Tax Knowledge

PGQ is Public Governance Quality

Linear representation of the models:

……………………………………….. (3.3)

= Intercept of relationship in the model, u = Error term and is coefficient of the explanatory variables

It is expected that religiosity, tax knowledge and public governance quality will have a positive effect on tax compliance.

Model Specification

Measurement of Variables

Analysis of the Administered Questionnaire

Table 3: Analysis of the Administered Questionnaires

Questionnaires	Responses	Percentage (%)
Number of filled	360	91.6%
Number of Unfilled	0	0%
Number Not Returned	33	8.4%
Total	393	100%

Source: Field Survey, 2021

Table 4: Pearson Correlation

	TAC	REL	TAK	PGQ
TAC	1.000000
REL	0.776756	1.000000
TAK	0.788093	0.341563	1.000000
PGQ	0.449772	0.308770	0.438001	1.000000

Source: Researcher’s Computation (2021).

Table 5: Multiple Regression

Dependent Variable: tax compliance among SMEs in Southwest, Nigeria.

Variables	Coefficient	Std Error	T-Statistic	Prob.
C	4.968	0.362	13.736	0.000
Religiosity	0.354	0.051	6.891	0.000
Tax Knowledge	0.220	0.101	2.294	0.031
Public Governance Quality	0.243	0.093	3.526	0.001