STRATEGIC MANAGEMENT AND PERFORMANCE OF DEPOSIT MONEY BANKS IN NIGERIA

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Date
2017
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DEPERTMENT OF ACCOUNTING, AHMADU BELLO UNIVERSITY ZARIA.
Abstract
Strategic management is important for the overall goal-setting and direction of an organization and places emphasis on long-range planning in order to achieve firms set goals and objectives. Despite the presence of highly professional personnel at the top management of Nigerian banks, there have been cases of increased competition, poor loan delivery, distress, and unsustainable performance growth, which has resulted in silent acquisitions and mergers for survival. Perhaps this is a result of poor strategic planning. This study therefore examined the impact of strategic management on bank performance using 5 selected deposit-money banks in Nigeria. The study adopted the profit-maximization theory and used secondary data, which were sourced from the audited annual reports of the selected deposit money banks from 2006–2015. The data obtained was subjected to random effect panel regression analysis using the Eviews package for data analysis (Eviews, 8). The result of this study shows that: (i) overall, there is a significant relationship between strategic management and bank profitability; and (ii) non-performing loans and the number of board members are insignificant to the profitability of banks. The study therefore recommends that: (i) banks should be mindful of the number of board members and the cost associated with the board members, as few sound professionals at the board level are likely to be beneficial to the profitability of banks; and (ii) the top-level management of banks should be proactive in putting in place necessary policies and measures to reduce non-performing loans to enable them to improve their profitability positions. If the above recommendations are well and fully implemented, it is likely to positively impact banks profitability, which will possibly result in a robust and efficient financial system.
Description
This study examines the impact of strategic management on the performance of Nigerian banks, finds a significant relationship between strategic management and profitability, and recommends mindful selection of board members and proactive measures to reduce non-performing loans to enhance bank profitability and financial system efficiency.
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Citation
Ademokoya, A. A. (2017): Strategic management and banks’ performance: A study of selected banks’ Nigeria. Nigerian Journal of Accounting Research. 12(1): 51-69, Published by the Department of Accounting, Ahmadu Bello University, Zaria, Nigeria. Available online at https://www.academia.edu/120288072/STRATEGIC_MANAGEMENT_AND_PERFORMANCE_OF_DEPOSIT_MONEY_BANKS_IN_NIGERIA