Asian Journal of Economics, Business and Accounting
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Cloud Technology: A Financial Innovation in Accounting and Microfinance Institutions
No full textThe efficacy of Cloud technology is remarkable for young professionals who are players in Accounting, finance, banking, etc. The growing adoption of cloud-based solutions in the financial sector has transformed the way accounting and microfinance institutions operate. This study focuses on the Mambu model, a cloud-native core banking platform, to examine its role in enhancing institutional efficiency and service delivery. The key objectives are to evaluate the adoption of cloud technology frameworks in accounting and microfinance, and to explore how Mambu contributes to these domains. Relying on a descriptive and exploratory research design, the study uses secondary data sourced from industry reports, academic publications, and official Mambu documentation. Findings indicate that Mambu’s Process Orchestrator (MPO) supports automation, compliance, and data management across over 65 countries. Its Software-as-a-Service (SaaS) model and scalability promote financial inclusion and operational agility. The study further highlights Mambu’s indirect benefits for accounting firms through integration, reporting, and client service improvements, positioning it as a key enabler in the digital transformation of financial services
Designing a Community-Based Tourism Model for Sustainable Tourism Performance in the Borobudur Temple Area
No full textThis study aims to analyze the influence of Collaboration, Pentahelix Synergy, and Innovative Leadership on Community-Based Tourism (CBT) development and evaluate the impact of CBT on Sustainable Tourism by considering the moderating role of Government Policy. Employing a quantitative approach and the Partial Least Squares Structural Equation Modeling (PLS-SEM) method, data were collected from 218 respondents across 20 villages surrounding the Borobudur Temple area. A quota sampling method was employed due to population constraints, ensuring a proportional representation of each relevant stakeholder group. The findings indicate that Collaboration, Pentahelix Synergy, and Innovative Leadership significantly influence CBT. Moreover, CBT was found to mediate the relationship between Pentahelix Synergy and Sustainable Tourism, while Government Policy plays a significant moderating role in strengthening this relationship. These results underscore the importance of enhancing cross-sector collaboration, formulating supportive policies for Pentahelix actor synergy, and contributing to the theoretical framework by bridging research gaps related to the determinants of sustainable tourism in the context of CBT
Farmers\u27 Awareness and Use of Certified Common Bean Seeds in Mbozi and Momba Districts, Tanzania: Evidence from a Triple Hurdle Model
No full textPurpose: This study investigates the levels and determinants of awareness, use, and intensity of use of certified common bean seed among smallholder farmers in Mbozi and Momba districts, Tanzania. It addresses the persistent challenge of low productivity due to the limited awareness and continued use of uncertified seeds.
Design/Methodology/Approach: The study employed the Triple Hurdle Model to capture the sequential nature of farmers’ decisions—from awareness through to intensity of certified seed use. The theoretical foundation is based on the Diffusion of Innovation Theory. Primary data were collected through structured questionnaires from 340 smallholder farmers, and econometric analysis was used to examine the influencing factors at each decision stage.
Findings: Despite the development of over 40 improved common bean varieties since 1977, the use of certified common bean seeds remains low due to limited awareness and access. The results show that extension services, household size, gender, farming experience, education level, yield farm size, and membership to farmers’ groups variables significantly affect awareness, use, and usage intensity.
Practical Implications: The findings highlight the need for targeted awareness campaigns, improved extension service delivery, and supportive seed distribution policies. These measures can significantly enhance the uptake of certified common bean seeds, thereby improving yields and contributing to income and food security in rural areas.
Originality/Value: This study uniquely applies the Triple Hurdle Model to disentangle the stages of awareness, use and intensity of use of certified common bean seeds. It contributes to the existing literature by offering context-specific evidence and actionable insights for improving formal seed system effectiveness in sub-Saharan Africa
Intellectual Capital in the Knowledge Economy: A Review of Methods and Models
No full textReflecting the influence of intellectual capital and intangible assets, the change from the industrial to the knowledge economy has resulted in a boom in company market value. Conventional financial measures are inadequate in reflecting the actual worth of these assets. The complex nature of evaluating and managing these intangible assets has led to the proliferation of several intellectual capital models, each with its unique characteristics. The paper deployed the content analysis technique to evaluate some well-known (popular) intellectual capital models; Balanced Scorecard (1992), Skandia Navigator (1994), Calculated Intangible Value (1995), Intellectual Capital Index (IC-IndexTM) (1997), and VAICTM (1997). The evaluation of these models aims to provide companies with a sophisticated awareness of these models while enabling them to properly manage and use their intangible assets to support continuous development and enhance their competitive advantage in the knowledge economy. Acting as a quantified measure of intellectual capital, the VAICTM stands out as a unique metric that supports its general acceptance in the academia. The findings reveal that despite every model offering a unique feature, an all-encompassing assessment of intellectual capital could come from integrated approach. This study intends to help companies in determining and using the most suitable approaches for their intellectual capital management strategies by providing a comprehensive evaluation of these models, leading to their improved innovation capabilities and long-term success
Impact of Monetary Policy on the Output of Cement Industry in Nigeria (1986-2023)
No full textNigeria has a very high population, and this high population is accompanied by increase in demand for cement but despite the comparative advantage we have in the production of cement we still have traces of cement importation in Nigeria. Thus, this paper investigated the impact of monetary policy on cement industry output in Nigeria, focusing on the relationship between key monetary variables (exchange rate, money supply and inflation) and manufacturing output of the cement industry using annual data spanning the period 1986 to 2023. Employing Autoregressive Distributed Lag model (ARDL), the analysis reveals that exchange rate has a positive and insignificant influence on cement industry. While money supply has a negative and insignificant impact on cement industry. However, inflation rate, exhibits a positive relationship with cement industry, suggesting that attention should be given to inflation rate during project budget development. The findings suggest that policymakers should not ignore inflation in many project especially that of the cement sector. Stability in the exchange rate, sufficient money supply is recommended to support robust cement industry output in Nigeria
The Role of Business Analytics on Operational Efficiency of Organisations in Nigeria
No full textThe uniqueness of Nigeria’s business environment has not allowed firms to holistically incorporate all these components in achieving financial and operational performance. Knowing fully well that Nigeria has a wide and multidimensional business spread. This study examines into the effect of business analytics on operational efficiency of organization in Nigeria. The study employed the descriptive survey design in selecting one hundred respondent from five different industry in Nigeria. The regression analysis and descriptive analysis was used for drawing inferences for the findings. The findings reveals that data management has positive significant effect on operational efficiency. Data visualization has positive insignificant effect on operational efficiency. Technology tools and usage has positive insignificant effect on operational efficiency. The results highlight the critical role of data management as the backbone of operational success. While technology tools and data visualization techniques are important enablers, they must be effectively aligned with robust data management practices to realize their potential
Unpacking the Relationship between Foreign Direct Investment, Public Borrowing and Economic Development in Nigeria: New Insights and Policy Implications
No full textThis study investigates the intricate relationships between foreign direct investment (FDI), public borrowing, and economic development in Nigeria. Using a combination of econometric techniques and time-series data spanning from 1981 to 2023, we examine the impact of FDI and public borrowing on Nigeria\u27s economic growth and development. The results of the ARDL model technique used in analyzing the data showed that while FDI has contributed positively and significantly to Nigeria\u27s economic development in both the long and short run, the country\u27sreliance on public borrowing has exacerbated its debt burden, undermining the potential benefits of FDI evidenced with its non-significance result on real GDP at both long and short run and also that Corruption weakens the impact of the development variables. It is evidenced from the results that countries ought to promote sustainable financial policies and improved government practices. The study highlights the need for policymakers to adopt a more balanced approach to economic development, such that prioritizes sustainable public finance management and human capital development. This research contributes to the ongoing debate on the role of FDI and public borrowing in promoting economic development in developing countries, particularly in Africa. The findings have important implications for policymakers, development practitioners, and scholars seeking to understand the complexities of economic development in Nigeria and beyond
Navigating Mobility and Livelihoods: An Empirical Study of Two Wheeler Taxi Services in Mon Town, Nagaland, India
No full textThis research examines the growth and obstacles faced by two-wheeler taxi services in Mon Town, Nagaland—an isolated, mountainous area where traditional public transportation is constrained by geography and infrastructure. Utilizing primary survey data gathered from 70 individuals (including 40 drivers and 30 passengers), the research explores income patterns and the operational dynamics of informal mobility systems. Through descriptive statistics and a multiple linear regression analysis, we discover that fuel costs and seasonal factors significantly affect daily earnings, while driving experience has a minimal effect. Visual analysis further corroborates these findings, demonstrating strong correlations between operational efforts, expenses, and income. As per the research, two-wheeler taxis provide a versatile option for addressing last mile transportation challenges in rural regions and serve as a viable employment opportunity for unemployed youth. Policy implications highlight the necessity for infrastructure enhancements, fuel subsidies, and safety training specific to these informal transportation systems. This paper presents suggestions for formulating inclusive transport policies and adds to the limited empirical studies on rural mobility innovations in Northeast India
Education and Digital Finance: Exploring the Relationship between Educational Attainment and Online Banking Engagement in Sri Lanka
No full textThis study investigates the relationship between educational attainment and online banking engagement among adults in Sri Lanka, addressing a critical gap in digital financial inclusion literature. Despite high general literacy and expanding digital infrastructure, online banking usage in Sri Lanka remains disproportionately low, with only about 1% of bank customers actively using such services. Using simple random sampling method data were collected from 382 respondents in the Balangoda Divisional Secretariat Division and analyzed using ANOVA. The findings reveal a statistically significant difference in online banking usage across various education levels. Specifically, individuals with a bachelor\u27s degree or higher reported the highest levels of engagement, while those with lower educational qualifications, particularly below GCE O/L, demonstrated minimal usage. Pairwise comparisons further confirmed that increased education correlates positively with greater online banking usage, likely due to improved digital literacy, cognitive ability, and familiarity with financial technologies. The study emphasizes that educational attainment is a key predictor of digital financial behavior, surpassing the effects of general literacy alone. These findings suggest that policies aimed at promoting online banking should consider targeted educational interventions, especially in regions with lower educational access. By highlighting education as a central factor in technology adoption, this research contributes to a more nuanced understanding of digital inclusion and offers valuable insights for policymakers seeking to enhance equitable access to financial services in developing economies like Sri Lanka
Financial Leverage and Firm Performance of Listed Firms in the Nigerian Stock Exchange
No full textThe presence of scarcity of financial resources has made corporate organization to incorporate debt into their capital structure despite the financial risk inherent in including debt in the capital structure of a corporate entity. This study examines into the effect of financial leverage on firm performance of listed firms in the Nigerian Stock Exchange. The panel data was sourced from the period of 2020 to 2024, from audited financial statement of listed consumer goods companies in Nigeria. The panel regression analysis was employed to determine the relationship between measures of financial leverage and firm performance. The findings reveals that debt ratio has negative effect on share price at (-3.56; p<0.05) while equity ratio has a negative significant impact on share price at (-1.79; p<0.05). Debt-to-equity ratio and debt ratio has positive significant effect on adjusted risk adjusted return on capital at (5.43; p<0.05) and (10.33; p<0.05) while equity ratio has negative significant effect on adjusted risk adjusted return on capital at (-5.68; p<0.05). It is therefore recommended that consumer goods companies should carefully manage their debt-to-equity ratio to maximize risk-adjusted returns while maintaining financial stability