Rowter Journal

The Impact of Green Products on the Performance and Sustainabiity of Small and Medium Enterprises in Abuja, Nigeria

2026-02-10T09:18:30+00:00

Brand innovation is a critical strategic lever in highly competitive markets, yet its empirical link to economic outcomes in emerging telecommunications sectors remains underexplored. This study examines the economics of brand innovation and its impact on market efficiency in Nigeria’s telecommunications sector, drawing on evidence from South-West Nigeria. Grounded in Schumpeter’s Theory of Innovation and Porter’s Competitive Forces Model, the research analyzes how product, process, positioning, and paradigm innovations influence allocative, productive, and dynamic efficiency. A descriptive and causal research design was employed, collecting primary data from 400 subscribers via structured questionnaires, complemented by secondary data from the Nigerian Communications Commission (NCC). Data were analyzed using descriptive statistics, correlation, and multiple regression. Findings reveal that brand innovation has a statistically significant positive impact on market efficiency (β = 0.409, p < .001), explaining 52.1% of its variance. Process and paradigm innovations were identified as the most potent drivers, highlighting the importance of operational excellence and business model transformation. The results further indicate that competitive intensity and regulatory frameworks mediate the translation of innovation into tangible efficiency gains. This study provides novel empirical evidence from an African context, demonstrating that strategic brand innovation is a key determinant of market efficiency. It offers practical insights for telecom operators to prioritize impactful innovations and recommends that regulators foster innovation-friendly policies to enhance sectoral performance and consumer welfare.

Financial and Operational Non-Disclosure and Corporate Tax Compliance in Nigeria: Evidence from the Telecommunications Sector

2026-03-02T07:26:47+00:00

The telecommunications sector plays a pivotal role in Nigeria’s digital economy and constitutes a major contributor to government revenue. However, increasing concerns have emerged regarding financial and operational non-disclosure practices within the sector and their implications for corporate tax compliance. This study investigates the intersection between non-disclosure practices and corporate tax compliance in Nigeria’s telecommunications industry. Anchored on corporate governance and regulatory compliance theory, the study examines how financial non-disclosure (such as underreported revenues and undocumented related-party transactions) and operational non-disclosure (including unreported data breaches and undisclosed network expansions) affect tax assessment accuracy, audit effectiveness, and compliance outcomes. Using a mixed-methods approach covering the period 2020–2025, the study analyzes regulatory frameworks, audit records, and stakeholder perceptions. The findings are expected to provide policy-relevant insights for harmonizing data protection obligations with tax transparency requirements, thereby strengthening fiscal accountability in Nigeria’s digital economy.

A Systematic Review of Internet of Things (IoT) Applications in Sustainable Project Management in Ethiopia

2026-06-13T04:47:52+00:00

The rapid advancement of Internet of Things (IoT) technologies has created significant opportunities for sustainable project management in developing countries, including Ethiopia. As Ethiopia advances initiatives such as the Digital Ethiopia 2030 strategy, smart city programs, and climate-resilient development policies, IoT integration has become increasingly important in infrastructure, agriculture, energy, and environmental management. This systematic review examines the current applications, benefits, and challenges of IoT in sustainable project management within the Ethiopian context. The study employed a structured review methodology using academic databases, institutional repositories, government publications, and peer-reviewed literature. A total of 23 relevant studies and policy documents were critically analyzed using thematic synthesis approaches to identify sectoral applications, sustainability contributions, and implementation barriers. The findings indicate that IoT applications in Ethiopia are concentrated in construction and infrastructure, agriculture, energy systems, and environmental monitoring. IoT technologies improve economic sustainability through operational efficiency, resource optimization, and reduced maintenance costs. Environmental sustainability benefits include real-time monitoring of ecosystems, efficient resource utilization, and climate resilience. Social sustainability outcomes involve enhanced food security, infrastructure safety, and public service reliability. However, adoption remains constrained by inadequate infrastructure, high implementation costs, limited technical expertise, cybersecurity concerns, and weak institutional coordination. The study concludes that IoT technologies possess substantial potential to support sustainable development in Ethiopia. The review recommends increased investment in digital infrastructure, technical capacity building, localized innovation, and stronger regulatory and cybersecurity frameworks.