International Journal of Accounting, Management, and Economic Review
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FINANCIAL TECHNOLOGY AND FINANCIAL INCLUSION: DOES FINANCIAL LITERACY MATTERS? AN IN-DEPTH ANALYSIS OF NORTH-EASTERN STATE IN NIGERIA
Get PDFDespite the rapid expansion of financial technology (FinTech) in Nigeria, financial exclusion remains pervasive in the North-East region, particularly in Gombe State. This study investigates the moderating role of financial literacy in the relationship between financial technology and financial inclusion. Using a cross-sectional survey design, primary data were collected from 421 active users of FinTech products across five local government areas in Gombe State. The study employed Partial Least Squares Structural Equation Modelling (PLS-SEM) to test the hypothesised relationships. The results indicate that financial technology has a positive and statistically significant effect on financial inclusion (β = 0.399, p < 0.05), while financial literacy also exerts a significant positive influence on financial inclusion (β = 0.229, p < 0.05). More importantly, financial literacy significantly moderates the relationship between financial technology and financial inclusion (β = 0.128, p < 0.05), strengthening the effectiveness of FinTech in promoting inclusion among financially knowledgeable users. The study contributes to the financial inclusion and digital finance literature by highlighting financial literacy as a critical complementary mechanism for FinTech-driven inclusion in underbanked and low-literacy contexts. Policy implications emphasise the integration of financial literacy interventions with digital financial service expansion in developing economies
IMPACT OF BOARD ATTRIBUTE ON FIRM VALUE OF LISTED DEPOSIT MONEY BANKS IN NIGERIA
Get PDFoai:ojs2.ijamer.com.ng:article/1This study examines the impact of board of directors’ characteristics on firm value of listed deposit money banks in Nigeria using the correlational research designed. The population of the study consist of fourteen (14) listed deposit money banks on the Nigerian Exchange Group. However, using the census approach only ten (10) banks were selected and utilized as sample of the study. Secondary source of data was employed for the purpose of this study with STATA as tool of analysis. Statistical tools such as descriptive, correlation and regression analysis were used to analyze the data collected in order to arrive at a logical conclusion. The findings of the study revealed a negative and significant relationship between board independence and firm value. However, a negative and insignificant relationship was found between board size and board gender diversity on firm value of listed deposit money banks in Nigeria. The study recommends among others that the management of listed deposit money banks in Nigeria should aim to optimize board size to balance the benefits of diverse expertise and effective decision-making, rather than expanding the board size indiscriminately and they should also focus on the quality and specific skills of the board members. This can be achieved through conducting a thorough review of the current board size and assess the effectiveness of communication and decision-making processes
BUSINESS ENVIRONMENT AND MANAGEMENT ACCOUNTING PRACTICES IN NIGERIA
Get PDFManagement accounting practices are critical for enhancing decision-making, efficiency and sustainability in organizations. The study addresses the adverse effects of unstable economic conditions and evolving technological demands on the adoption and effectiveness of management accounting practices in Nigeria. The study employed a descriptive survey research design. A sample size of 100 respondents was selected using a random sampling technique. Data were collected through a structured questionnaire validated for content and construct reliability. The Ordinary Least Square regression was used as the method of data analysis. The findings revealed that economic condition has a significant negative effect on management accounting practices while technological advancement has a positive significant impact on management accounting practices. The combined effect of business environment on management accounting practices was positively significant. The study concludes that a conducive business environment, particularly stable economic conditions and technological advancement, play a key role in fostering effective management accounting practices. Policymakers and stakeholders should prioritize these elements to support the operational and financial decision-making capabilities of firms. The study recommended that firms should adopt strategic approaches to mitigate the negative effects of economic instability while leveraging technological advancements to improve management accounting practices. Policies promoting economic stability and subsidized access to technological tools are also suggested to enhance management accounting practices adoption and efficiency
EFFECT OF GENDER ON DEBT FINANCING OF SMALL FIRMS IN PLATEAU STATE
Get PDFThe problem addressed is whether gender shapes access to debt finance for small firms in Plateau State. The objective was to estimate the effect of gender on firm financing. The study used cross sectional primary data collected by questionnaire because secondary data on small firms are scarce. The population comprised small firms in Plateau State, and the sample included 300 owners and managers; instrument validity was checked through a pretest with 15 participants who were not included in the final survey. Data were gathered with a mix of self-administered and researcher administered questionnaires using a delivery wait and collect approach. Analysis employed a dummy variable regression in R to relate loan amount to gender. The main finding is that gender has no statistically significant effect on the debt financing of small firms in this sample. The study concludes that observed financing outcomes do not differ by gender, while noting limits from convenience and judgment sampling and the absence of a full sampling frame. It is recommended that the Plateau State Ministry of Commerce and Industry establish a small firm loan guarantee with movable collateral and publish a regular dashboard of applications, approvals, amounts, and time to decision by gender
EFFECT OF IPSAS ADOPTION ON INVESTMENT REPORTING QUALITY AND TRANSPARENCY IN NASARAWA STATE, NIGERIA (2014-2024)
Get PDFThe study examined the effect of International Public Sector Accounting Standards (IPSAS) adoption on investment reporting quality and transparency in Nasarawa State, Nigeria, over the period 2014-2024. The study adopted a descriptive survey research design and collected primary data from accounting and audit personnel in key public finance institutions in the state. Data were analysed using Structural Equation Modelling (SEM) to examine the relationship between IPSAS adoption and investment reporting outcomes.The findings reveal mixed effects of IPSAS adoption on investment reporting. While IPSAS adoption significantly improved clarity of investment source disclosures (β = 0.223, p < 0.01) and reduced misreporting of government investments (β = 0.278, p < 0.01), challenges were observed in consistent application of IPSAS guidelines and initial accuracy of reported investments. Institutional and technical factors were found to significantly influence reporting effectiveness, with staff capacity (β = 0.248, p < 0.01), internal controls (β = 0.196, p < 0.01), and financial policies (β = 0.211, p < 0.01) exerting positive effects.The study concludes that IPSAS adoption has strong potential to enhance investment reporting quality in subnational governments, but its effectiveness depends largely on technical competence and institutional readiness. It recommends targeted capacity building, strengthened internal control systems, and clear financial policies to fully realize the benefits of IPSAS-based investment reporting
FIRM ATTRIBUTES AND SUSTAINABILITY DISCLOSURE AMONG LISTED MANUFACTURING FIRMS IN SUB-SAHARAN AFRICA: EVIDENCE FROM 2013-2023
Get PDFThe increasing stakeholder demand for transparent sustainability disclosures among listed manufacturing firms in the sub-Saharan Africa has led governance to implement policies that support regional sustainability reporting frameworks. Thus, this study examines the effect of firm attributes on sustainability disclosure among listed manufacturing firms in sub-Saharan Africa, focusing on firm size, profitability, leverage, and corporate governance quality. Using anex-post facto research design, data were obtained annual financial statement of 60 manufacturing firms across six Sub-Saharan African countriesover 2013 to 2023. Data were analyzed using descriptive statistics, correlation, and panel least squares regression analysis (fixed effects model). Findings reveal that firm size (t= 0.0206, p< 0.05), profitability (t= 0.0580, p < 0.05), and corporate governance quality (t= 0.0006, p< 0.05) significantly influence sustainability disclosure, while leverage (t= -0.1462, p< 0.05) has a negative significant effect. The model explains 82% of the variance in sustainability disclosure. The study concludes that larger, more profitable firms with strong governance structures are more transparent in their sustainability disclosure, while highly leveraged firms tend to be more conservative in their disclosures. The study recommends that management should promote corporate governance reforms. Stakeholders, especially investors and policymakers, should consider these firm attributes when assessing a firm\u27s commitment to sustainability. This study has practical policy implications for regulatory authorities and standard-setting bodies to create enforce policies that promote sustainability disclosures for smaller, leveraged firms. While also advocating for regional sustainability reporting frameworks and capacity-building initiatives in sub-Saharan Africa’s manufacturing sector