**7. Recommendations**

With a deeper understanding of the challenges and suggestions provided by the SMEs, it can be recommended that a less complex taxonomy be developed for the identification and categorisation of maintenance-related events in Nigeria.

Oversight should target human error as much as they do for technical failures. This can help in predicting possible events and identifying trends to aid in implementing a risk-based oversight approach by the regulatory authority.

Additional Human Factors training would help particularly the inspectors and data analysts in the regulatory authorities and the accident investigators to focus on key human performance issues during the performance of their duties.

**Author Contributions:** Conceptualization, K.A.H. and C.T.; methodology, K.A.H. and C.T.; formal analysis, K.A.H.; investigation, K.A.H.; resources, K.A.H. and C.T.; data curation, K.A.H.; writing—original draft preparation, K.A.H.; writing—review and editing, K.A.H. and C.T.; visualization, K.A.H. and C.T.; supervision, C.T.; project administration, K.A.H. and C.T. All authors have read and agreed to the published version of the manuscript.

**Funding:** This research received no external funding.

**Acknowledgments:** This paper is the result of Khadijah Habib's individual research project as part of her studies at Cranfield University to pursue the MSc Safety and Human Factors in Aviation award. We appreciate the Commonwealth Scholarship she received from the UK government. We are also grateful for all the contribution we received from the subject matter experts in Nigerian Regulatory Authority, Nigerian Accident Investigation Bureau and other professionals working in the Nigerian Aviation Sector.

**Conflicts of Interest:** The authors declare that there is no conflict of interest regarding the publication of this paper. Khadijah Abdullahi Habib has received a Commonwealth Scholarship for her studies at Cranfield University and this paper is the outcome of her individual research project, which is the partial fulfilment of the requirements for the MSc degree award.
