Articles

41

Research Article

Navigating digital accounting techniques to improve the financial reporting quality of small and medium-sized enterprises in Nigeria

Olaoye, Ayoola Azeez^*, Adegoke. Jonathan Funminiyi, Adebisi, Ebenezer Alaba

This study examined at how digital accounting techniques improves the financial reporting quality of small and medium-sized enterprises (SMEs) in Nigeria. Structured questionnaires were used to gather primary data from 2,100 digital accountants and computer expert using a quantitative approach. The association between digital accounting and the quality of financial reporting was assessed using sta...

Jun, 2025 pp. 135-145

42

Research Article

Availability and adequacy of educational technology facilities for effective micro teaching practicum in teacher training institutions in Enugu State Nigeria

Etesike Celine Nwadi^*

The study was undertaken to ascertain the status of availability and adequacy of educational technology facilities in teacher training institutions in Enugu State, Nigeria. The study adopted a quantitative approach and specifically used descriptive survey research design. The population for the study consisted of all the 1, 850 teaching staff in the two government owned teacher training institutio...

Mar, 2025 pp. 139-148

43

Research Article

Impact of Government Health Expenditure, Environmental Quality and Medical Technology on Infant Mortality in Nigeria

ZHEGUM Joseph Maras^*, MOHAMMED Inuwa Dauda, IDOWU Daniel Onisanwa

This study examined the effects of government health expenditure, environmental degradation and medical technology on infant mortality rate (IMR) in Nigeria over the period 1985–2023, controlling for gross domestic product per capita and urbanization. The study was motivated by the persistent burden of infant mortality and the need to understand how health financing, environmental conditions and t...

Oct, 2026 pp. 141 -159

44

Research Article

Assessment of tricycles as a commercial passenger transport means in Kaduna metropolis

Osogu Nweji Ebe Collins, Ibrahim Ayinla Akorede^*, Tochi Clement Nwachukwu

The primary aim of this study is to investigate the factors that contribute to the general acceptance of the tricycle as a means of transportation among the public in the economic context of a developing nation like Nigeria. Well structured interviews and questionnaires were administered to users and consumers of tricycle services, focusing on major routes in the Kaduna metropolis. A total of 330 ...

Jun, 2025 pp. 146-155

45

Research Article

Analyses of the impact of external debt on economic growth in Nigeria (1981–2023)

Umar Ahmadu Isa^*, Sunday Aduragbemi Akinjobi

This study examines the influence of external debt on Nigeria’s economic growth. Data were sources were the Central Bank of Nigeria's Statistical Bulletin and World Bank. The exogenous variables utilized were the exchange rate, external debt stock, and debt service, whereas the endogenous variable was the real gross domestic product (RGDP). The study covers the period from 1981 to 2023, preliminar...

Mar, 2025 pp. 149-161

46

Research Article

Environmental degradation, renewable energy consumption, fossil fuels, urbanization, and economic growth: Assessing the validity of EKC in Nigeria

Sunday Aduragbemi Akinjobi^*, Umar Ahmadu Isa

This study empirically investigates the linkage among renewable energy consumption, fossil fuels, and urbanization and CO2 emissions in Nigeria using Autoregressive Distributed Lags (ARDL) model ranging from 1990 to 2023. The Bounds Test shows that there exists a long run equilibrium relationship among the variables as the F-statistic value is greater than the upper bound critical values at 1% and...

Jun, 2026 pp. 156-168

47

Research Article

Board attributes, financial literacy and tax avoidance of listed deposit money banks in Nigeria

Danlami Tiino^*, EL-MAUDE, Jibreel Gambo, Maryam Isyaku Muhammad

This study examines the moderating effect of board financial literacy on the relationship between board attributes and tax avoidance practice of listed deposit money banks in Nigeria for the period of 10 years (2014 to 2023). Secondary data was sourced from the annual reports of all the thirteen (13) deposit money banks in Nigeria. The study employed the panel data methodology for analysis. The re...

Jun, 2025 pp. 162-175

48

Research Article

Performance of small and medium enterprises (SMES) and entrepreneurial optimism in Jigawa state

Baffa Sulaiman^*

This study paper examines the performance of small and medium enterprises (SMES) and entrepreneurial optimism in Jigawa state. The study used survey data from a simple random sample of 375 respondents which includes SME owners and managers in Jigawa state. The findings indicate that optimism plays a crucial role in enhancing SME performance by fostering resilience, adaptability, and a strong work ...

Jun, 2025 pp. 169-178

49

Research Article

Examining the impact of social entrepreneurship on sustainable community development in South West Nigeria

Mukhtar Mayowa Aliu^*, Emmanuel O. Oni, Abdulwaheed Dauda, Chetubo. K. Dauda

Sustainable community development (SCD) is an innovative paradigm of development that aims to establish communities characterized by economic viability, social inclusivity, and environmental stewardship. This study examined the social entrepreneurship impact on sustainable community development in South West Nigeria using survey Research method. The study gathered data from 507 respondents compris...

Jun, 2025 pp. 179-190

50

Research Article

Impact of information and communication technology on traffic management in Kaduna metropolis, Kaduna State

Ibrahim Ayinla Akorede^*

This study used control analysis for research design to focus on the impact of Information Communication Technology on Traffic Management in Kaduna metropolis. Primary data was collected from respondents in the study area through well-structured questionnaires and personal interviews. 100 questionnaires were distributed, and the collected data were analysed using descriptive statistics. The result...

Jun, 2025 pp. 191-201