INTERNATIONAL JOURNAL OF ACCOUNTING, FINANCE AND TAXATION

THE CULTURAL IMPERATIVE: REENGINEERING WORK ATTITUDES FOR FUTURE-READY ORGANIZATIONS IN NIGERIA

Jakpa, Grace Ufuoma
September 12, 2025

Abstract

In an increasingly unstable global environment, preparing organizations for the future is a crucial strategic necessity, especially in Nigeria, where specific socio-cultural characteristics create distinct problems and possibilities. This quantitative research examines the connections among cultural necessities, restructuring activities, job-related perspectives, and organizational preparedness for the future within the Nigerian setting. Information was gathered from 110 workers and supervisors through standardized surveys and examined utilizing multiple regression analysis. The outcomes strongly validated Hypothesis 1, demonstrating a noteworthy positive impact of cultural necessities on restructuring activities (R² = .822, B = 0.125, *p* = .008). Nevertheless, Hypothesis 2, which proposed an immediate impact of favorable job-related perspectives on organizational effectiveness, was not validated (B = 0.088, *p* = .374), implying a more intricate, indirect connection potentially influenced by multicollinearity. The conclusions highlight the significance of cultural harmonization as an indispensable element of effective organizational change in Nigeria. Suggestions involve incorporating cultural assessments for change projects and utilizing sophisticated statistical methods such as Structural Equation Modeling (SEM) to clarify the complex mechanisms through which job-related perspectives impact future-readiness.

Download Full PDF

This article is available as a PDF download

INTERNATIONAL JOURNAL OF ACCOUNTING, FINANCE AND TAXATION

Published in INTERNATIONAL JOURNAL OF ACCOUNTING, FINANCE AND TAXATION

ISSN: 3027-0378

This article appears in our peer-reviewed academic journal

View Journal

Related Articles

Explore similar research in our collection

FAIR VALUE ACCOUNTING AND FINANCIAL REPORTING OF CORPORATE ORGANISATIONS INNIGERIA

James Kereotu Oyadonghan, Emotongha Baff Bekeboh

May 9, 2026

This study examines the impact of fair value accounting on financial reporting of corporate organisa...

View Article

MONETARY POLICY AND RETURN ON EQUITY OF DEPOSIT MONEY BANKS IN NIGERIA

Kenneth Ikenna Madu, Prof. G.I. Anyanwu, & Dr. Peters Ihejirika

May 6, 2026

This study investigated the effects of monetary policy on the return on equity (ROE) of Deposit Mone...

View Article

BUDGETING ALLOCATION AND UTILIZATION IN THE NIGERIA PUBLIC SECTOR: HOW WIDE IS THE DISPARITY

Onunwo, Kevin Okechukwu Abel, Ebele Patricia Ifionu

Apr 7, 2026

This study examines public budget allocation and utilization in Nigeria’s health, education, and a...

View Article