BOHR International Journal of Advances in Management Research

White-collar fraud and whistle-blowing investigations: The role of forensic auditors in Nigeria

Olusola Daniel Apalowowa — 2025-03-03

The study explores the relationship between white-collar fraud and investigations of whistleblowing. The research design adopted for the study is a survey by directly obtaining the information from the respondents; the study population consists of 83 forensic auditors in the southwest of Nigeria. A Census Sample Technique was used in selecting the whole population of the study. The study shows that even though the performance of forensic audits is favorably linked with whistleblowing, internal controls, and corporate governance, none of the components had statistically significant results at conventional levels (p > 0.05). The z-statistics values of 1.2521 for corporate governance, 1.1783 for internal controls, and 1.1647 for whistle-blowing indicated that the correlations are due to random variation rather than real causal effects. The study concluded that in the Nigerian banking sector, issues such as fraud were still shrouded in mystery and had not been excluded from uncertainty. The study recommended that whistleblower protection accorded by law be provided to the whistleblower’s belongings and life by governments; and equally, Nigerian banks should invest more in modern technologies like blockchain, artificial intelligence, and machine learning capabilities and expedite the fraud detection process.

Analysis the role of m-Health technology on psychological development of Bangladesh using TAM & UTAUT

Samira Binte-Saif — 2025-04-12

In Bangladesh (BD), mental health issues are prevalent, affecting across various ages and social statuses. Common mental health problems include depression, anxiety, and suicidal tendencies, often arising from factors such as family issues, joblessness, relationship troubles, and dowry-related problems. Studies indicate that the frequency of mental health issues in Bangladeshi people varies, but women are more likely to be affected than men. Sound mental health is a crucial determinant for a stable and fruitful life. In order to prevent mental health problem of BD, various mobile health (m-Health) technologies have emerged, offering essential services that help reduce healthcare disparities and enhance perceived health. The market for m-Health technology in BD is growing, and this paper aims to illustrate the impact of m-Health technology on the mental health development in the country using technology acceptance model. It also examines various factors related to psychological development in BD and the attitudes of respondents toward m-Health technology.

Social media marketing and influencer marketing in digital age – A comparative study

Swathi Shenoy — 2025-08-21

Social media platforms have revolutionized marketing strategies, providing businesses with unprecedented opportunities to reach and engage with their target audiences. Two prominent marketing techniques that have gained significant popularity are social media marketing and influencer marketing. This comparative study aims to analyze and evaluate the effectiveness, benefits, challenges, and customers associated with these two approaches in the context of the digital age. This comparative study looks at social media marketing on consumer behavior in comparison with influencer marketing. In this study, we came to know that both marketing is preferable because the respondents are using social media marketing, and sometimes their product choice is based on the advertisement. Influencer marketing is also affecting consumer behavior. It is observed that the majority of respondents use digital marketing platforms frequently. Instagram, WhatsApp, Facebook, and Snapchat are actively using social media channels and have a powerful impact on people, especially on the young generation.

Applying value stream management to improve production processes in LED manufacturing industry - a case study

Phong Nguyen Nhu — 2025-09-10

The company under study is a company specializing in producing light-emitting diodes (LED). The revenue of the company has declined sharply in recent years. After analyzing, the root causes of the problem are high production lead time (LT) and high cycle time (CT) in the production process. The paper applied value stream management to improve the LED production process of the company. The primary objectives were to reduce the production LT and reduce the production CT to meet the takt time (TT) and therefore improve the revenue of the company. The results had shown that the LT had been reduced by 16.44%, from 235.5 minutes to 197 minutes, and the CT reduced by 36.68%, from 45.8 seconds to 29 seconds, meeting the TT

Applying Six Sigma and design of experiment to improve coil manufacturing processes – a case study in KSVN

Phong Nguyen Nhu — 2025-09-24

The company under study specializes in manufacturing parts for the automotive industry. The manufacturing process of the company has the problem of high failure rates (FRs), resulting in high-quality failure costs and low profit. In this research, Six Sigma was used to solve the problem with the objective to reduce the FR. The research methodology was based on the define measure analyze improve control (DMAIC) procedure, including five steps: define, measure, analyze, improve, and control. The tools used in the steps of the DMAIC procedure include cause and effect diagrams, Pareto diagrams, and control charts. In addition, design of experiments (DOEs) was also used to optimize the process parameters. After applying Six Sigma and DOE, the FR of the coil manufacturing process reduced by nearly 50%, from 10.27 to 5.33%.

The impact of digital transformation on strategic management in the digital age: meta-analysis

Nikodemus Angula — 2025-10-10

Digital transformation (DT) is one of the central aspects shaping the fundamentals of strategic management in a world of persistent and rapid digital change. This meta-analysis study analyzed data from various empirical studies to explore the implications of DT on strategic management processes across a number of industries. By reviewing the empirical research on DT from the last two decades, we find many implications of DT technologies such as big data analytics, artificial intelligence (AI), cloud computing, and digital platforms for strategic decision-making, organizational agility, organizational innovation, and competitive advantage. Using the Preferred Reporting Items for Systematic Reviews and Meta-Analyses (PRISMA) to collect and synthesize information from databases (Scopus, Web of Science, Google Scholar, and EBSCO), we provide systematic analysis for sources published from 2017 to 2024. The results gathered show that incorporating traditional technological forces such as AI, big data analytics (BDA), cloud computing, blockchain, and Internet of Things (IoT) is a feature of the digital era. Participants from the different studies we reviewed stated that the result of DT has changed the way organizations operate, especially for strategic decision-making.