https://www.gphjournal.org/index.php/bm/issue/feed GPH-International Journal of Business Management 2026-03-25T09:36:23+00:00 Dr. EKEKE, JOHN NDUBUEZE gphjournals@gmail.com Open Journal Systems <p style="font-family: 'Segoe UI', sans-serif; font-size: 16px; color: #333;">The <strong>GPH-International Journal of Business Management</strong> <strong>(e-ISSN <a href="https://portal.issn.org/resource/ISSN/3027-0537" target="_blank" rel="noopener">3027-0537 </a>p-ISSN <a href="https://portal.issn.org/resource/ISSN/3027-0375" target="_blank" rel="noopener">3027-0375</a>)</strong> is a peer-reviewed, open-access journal dedicated to advancing scholarly research and practical insights in all areas of business management. Covering topics such as Accounting, Business Economics, Corporate Governance, Business Ethics, and Strategic Management, the journal serves as a dynamic platform for academics and industry professionals to exchange innovative ideas and promote best practices in the global business community.</p> https://www.gphjournal.org/index.php/bm/article/view/2266 Shopee Usage and Local Business Performance in Palompon, Leyte: Evidence for a Digital Integration and Resilience Framework 2026-02-22T10:47:29+00:00 Charmee P. Samson charmeesamson@gmail.com Alfrancis Javier M. Marquez alfrancisjavier.marquez@gmail.com Caryl Gay E. Lomocso carylgaylomocso@gmail.com Edlyn Rose C. Suralta suraltaedlynrosec@gmail.com Abegail D. Suralta abegailsuralta26@gmail.com <p>The rise of e-commerce platforms has transformed consumer purchasing behavior, raising questions about the impact on local businesses, particularly micro, small, and medium enterprises (MSMEs). This study examined the effect of customers’ usage of Shopee on the performance of local businesses in Palompon, Leyte, and proposed a framework to support digital integration and resilience. Employing a quantitative descriptive-correlational design, data were collected from 50 Shopee users and 50 local business owners using structured questionnaires. Shopee usage was measured across purchasing patterns, price sensitivity, convenience, trust, and satisfaction, while business performance was assessed through annual income and daily customer counts. Descriptive statistics and Spearman rank-order correlation were utilized to analyze the data. Findings revealed that customers’ usage of Shopee was very high, with convenience and price sensitivity as the strongest drivers. The annual income and daily customers of local businesses showed mixed effects, with some enterprises maintaining or increasing performance, while others experienced declines. Correlation analysis indicated a significant negative relationship between Shopee usage and business performance, suggesting that increased online shopping may reduce physical store revenue and customer traffic. The study underscores the need for MSMEs to adopt digital strategies, integrate online and offline operations, and enhance competitive positioning to sustain business performance. Based on these findings, a Digital Integration and Resilience Framework was proposed to guide local enterprises in navigating the digital economy, promoting technological adoption, hybrid business models, and long-term sustainability.</p> 2026-02-22T10:47:29+00:00 ##submission.copyrightStatement## https://www.gphjournal.org/index.php/bm/article/view/2269 SUCCESSION PLANNING AND PERFORMANCE OF PRIVATE-OWNED ENTERPRISES IN BENUE STATE, NIGERIA 2026-02-27T09:16:32+00:00 AONDOKIGHIR, Terzungwe teraondokigh@gmail.com <p>This study examined the effect of succession planning on the performance of privately owned enterprises in Benue State, focusing on leadership development, talent retention, and knowledge transfer. Anchored on Human Capital Theory and the Resource-Based Theory, the study adopted a survey research design using structured questionnaires to collect data from a population of 170 employees, with the sample size determined using the Taro Yamane formula and selected through simple random sampling. Data were analyzed using multiple regression with SPSS v23. The findings revealed a positive and significant relationship between leadership development, talent retention, knowledge transfer, and organizational performance. The study concludes that effective succession planning enhances the performance of privately owned enterprises in Benue State and recommends sustained investment in leadership development, comprehensive talent retention strategies, and institutionalized mentorship and training programs to support effective knowledge transfer.</p> 2026-02-27T09:16:32+00:00 ##submission.copyrightStatement## https://www.gphjournal.org/index.php/bm/article/view/2284 PERSISTENT IMPOSITION OF WAR RISK PREMIUMS ON NIGERIAN-BOUND CARGO: CAUSES, IMPLICATIONS, AND WAY FORWARD FOR MARITIME TRADE STABILITY 2026-03-11T10:47:26+00:00 ZORASI, VICTOR BARINAADAA victor.zorasi@gmail.com <p>The study examined why War Risk Insurance (WRI) remains imposed on Nigeria-bound vessels despite clear improvements at sea, and what that persistence means for prices, ports, investment and the Blue Economy. Motivated by the paradox that piracy and kidnappings fell sharply yet premiums stayed high, the paper set out to explain the causes and propose remedies. Using institutional theory as the guiding framework and a qualitative-analytical method that draws on secondary data from NIMASA, NPA, NBS, CBN, IMB, Lloyd’s and UNCTAD, the study found that WRI functions less as a response to current sea risk and more as an outcome of entrenched institutional perceptions and market inertia. Empirically, roughly $1.5 billion has been paid in recent years in WRI-related charges, these levies have contributed to rising landed costs and food price pressures, and they have hollowed out port competitiveness, driven cargo diversion and estimated revenue losses near ₦130 billion annually, and deterred FDI in ports, oil and gas, and fisheries. The study concluded that Nigeria’s maritime sector remains constrained by outdated high-risk classifications that inflate costs, discourage investment, and weaken port competitiveness. As part of the way forward, the study recommended coordinated institutional, security, financial, and diplomatic reforms to restore investor confidence, achieve risk reclassification, and unlock the full potential of the Blue Economy.</p> 2026-03-11T10:13:35+00:00 ##submission.copyrightStatement## https://www.gphjournal.org/index.php/bm/article/view/2305 The impact of artificial intelligence technologies on improving the accuracy of compliance audits in financial institutions 2026-03-25T09:30:14+00:00 Mustafa Azmi Tawfeeq noreplygphjournals@gmail.com <p>This research aims to analyze the impact of artificial intelligence (AI) technologies on supporting compliance audit processes within financial institutions. The applied aspect of the research involved studying the impact of AI technologies on compliance audit accuracy at Al-Rafidain Bank and Al-Rasheed Bank's Anbar branch. Data was collected using a questionnaire distributed to 75 employees, with 69 valid questionnaires returned. To ensure measurement accuracy and the reliability of the results, the questionnaire's validity was internally verified, and the questions were reviewed by four specialized professors. Internal consistency of the variables was also assessed using Cronbach's alpha coefficient. Subsequently, the data were collected and statistically analyzed using SPSS version 25 to draw conclusions and findings. The research results showed that adopting AI technologies in compliance audit processes enhances financial reliability and transparency through early detection of deviations and monitoring compliance with internal regulations and policies. The research recommends that banks expand their use of AI tools such as machine learning, natural language processing, and robotic process automation to improve compliance audit accuracy and reduce errors and deviations. It is also preferable to provide ongoing training programs for auditors on the effective use of modern technologies, with a focus on the integration of automated analysis and professional expertise to ensure full utilization of artificial intelligence capabilities in enhancing the quality of control and compliance.</p> 2026-03-20T09:57:05+00:00 ##submission.copyrightStatement## https://www.gphjournal.org/index.php/bm/article/view/2297 GREEN INVESTMENT DISCLOSURES AND SUSTAINABLE GROWTH OF LISTED OIL AND GAS COMPANIES IN NIGERIA 2026-03-25T09:36:23+00:00 AKPAN, Dorathy Christopher dorathyakpan@aksu.edu.ng <p>Despite growing investments in environmentally sustainable practices, oil and gas companies continue to face environmental challenges such as oil spills, gas flaring, and poor waste management, which threaten their sustainable growth. The main objective of this study was to examine the effect of green investment disclosures on sustainable growth of listed oil and gas companies in Nigeria. The research design adopted in this study was ex-post facto, secondary data were used and the population of the study was 9 listed oil and gas companies of which purposive sampling technique was employed to select 6(six) companies as the sample size. The method of data analysis used was ordinary least square regression analysis and the statistical package employed was E-views version 13. The result of the analysis revealed that renewable energy investment disclosure has significant positive effect (coef. 0.48205; p-value 0.0028) on sustainable growth rate; waste management disclosure (coef<strong>.&nbsp; </strong>0.17063; p-value of 0.0125) has positive significant effect on the sustainable growth rate; and energy efficiency disclosure (coef. 0.020983; p-value 0.0380) has a positive significant effect (coef. 0.020983; p-value 0.0380) on the sustainable growth rate of listed oil and gas companies in Nigeria. Therefore, it was concluded that green investments disclosures are key drivers of sustainable growth in the Nigerian oil and gas sector. It was therefore recommended among others that Firms should integrate renewable energy into their long-term strategic and capital expenditure plans in order to reduce dependence on fossil fuel based energy sources, lower energy costs, and mitigate exposure to energy price volatility.</p> 2026-03-25T09:34:19+00:00 ##submission.copyrightStatement##