Vol. 1 No. 1 (2023)

Articles

• Articles

  Comparative Analysis of Audit Infraction Reduction Strategies in Public Education Systems across Africa and the United States

  Sylvester Worlanyo Gbadrive, Ifeoma Lynda Okpala

  This comprehensive analysis examines audit infraction reduction strategies employed in public education systems across Africa and the United States, evaluating the effectiveness of various risk mitigation techniques and their potential for cross-regional implementation. Through systematic…

  View Article → 218-235
• Articles

  Fraud Detection and Personalized Recommendations on Synthetic E-Commerce Data with ML

  Shadman Soumik, Mrinmoy Sarkar, Mustafizur Rahman

  The phenomenal growth in the e comm ecosystem has further increased the opportunity for digital trade and also the risk of fake transactions. The integration of artificial intelligence (AI) and machine learning (ML) for fraud detection and personalized recommendations is one data-driven approach…

  View Article → 189-203
• Articles

  A Comparative Evaluation of Life Insurance Premium Underwritten by Selected Private Sector Life Insurance Companies in India

  Sameesh Khunger, Vipin Kumar

  The present study attempts to compare and analyze the growth of various premiums underwritten by selected private sector life insurance companies from 2017-18 to 2021-22. The present study is of an analytical nature and based on secondary data gathered from Annual Reports of IRDA of different…

  View Article → 01-09
• Articles

  Impact of Government Debt on Nigeria's Economy Growth

  IBUKUNOLUWA ADEBIYI, TOHEEB AKANBI MUSLIUDEEN

  Government debt and it's importance to revenue generation have generated a lot of debate over the years in Nigeria, particularly with respect to economic growth. This paper examines the effect of government debt on economic growth in Nigeria between 1986 and  2022. The study reveals that the…

  View Article → 10-18
• Articles

  Human Capital Development as Propeller for Increased Organization Productivity

  Toheeb Akanbi Musliudeen

  There are several existing studies that link human capital to organizational productivity, but few of them concentrate on the small business environment. Human capital development is the theme of this study, which aims to boost organizational productivity. The days of applying general principles…

  View Article → 19-23
• Articles

  The Mediation Effect of Affective Organizational Commitment on the Relationship between HRM Practices and Turnover Intention in the RMG Industry:

  Ashraful Islam, Amer Hamzah Bin Jantan

  The aim of this study was to identify the relationship between Human Resource Management (HRM) practices (promotion opportunities, employee relations), affective organizational commitment and employees’ turnover intention. This study engaged a quantitative research approach by conducting a survey…

  View Article → 24-38
• Articles

  The Influence of Corporate Governance on Market Capitalization: Evidence from Listed Firms of DSE

  Hasan Uddin

  This study examines the relationship between the corporate governance (CG) mechanisms related to board size (BS), board independence (BI), board committees (BC), ownership structure (OS), and the market capitalization of companies listed in the Dhaka stock exchange (DSE). Secondary data from 41…

  View Article → 39-47
• Articles

  Effects of Decision Making and Work-life Balance on Productivity of Female Employees in the RMG Industry of Bangladesh. The Mediating Role of Work Motivation

  Ashraful Islam, Amer Hamzah Bin Jantan, Gamal S. A. Khalifa, Asadul Islam, Badrul Islam, Asif Hossian

  This study aimed to investigate the effects of decision-making and work-life balance on female employee’s productivity in the RMG industry of Bangladesh, with a focus on the mediating role of work motivation. Data were collected from female employees in the RMG industry through a survey…

  View Article → 48-59
• Articles

  Liquidity Management and Profitability Analysis of Government Commercial Banks in Bangladesh

  Tanni Majumder, Tania Hamid

  This study investigates the intricate relationship between liquidity management and profitability in government commercial banks in Bangladesh. Liquidity management is crucial for ensuring that banks can meet their short-term obligations while maintaining profitability to sustain long-term growth.…

  View Article → 60-70
• Articles

  Cybersecurity Threats and Their Impact on U.S. Financial Institutions' Risk Management

  Oluwabanke Aminat Shodimu, Funmilola Oriji

  The financial services sector in the United States faces an unprecedented escalation in cybersecurity threats that fundamentally reshape risk management paradigms across institutions of all sizes. This study examines the evolving threat landscape confronting U.S. financial institutions, analyzing…

  View Article → 71-74
• Articles

  E-Procurement Systems and Their Impact on Supply Chain Efficiency: A Comprehensive Analysis of the United States Market

  Omotolani David Lawal, Oluwatumininu Ajayi

  The digital transformation of procurement processes has emerged as a critical driver of supply chain efficiency in the United States. This comprehensive study examines the adoption and impact of electronic procurement (e-procurement) systems on organizational performance, cost reduction, and…

  View Article → 75-87
• Articles

  Gamification of Savings and Investment Products

  Adeleke Sulaimon Adepeju, Samuel Ojuade, Favour Ifunanya Eneh, Anthony Obulor Olisa, Loveth Amarachi Odozor

  Gamification has transformed digital banking by employing interactive design and behavioral nudges to influence how consumers save and invest. In this post, we examine how well gamified banking apps foster inclusion, financial literacy, and long-term customer engagement. The study draws on…

  View Article → 88-100
• Articles

  Integrating Sustainability Metrics into Financial Reporting for SMEs in Emerging Economies: A Strategic Framework for Balancing ESG Implementation with Financial Performance

  Ifeoma Lynda Okpala

  Small and medium-sized enterprises (SMEs) in emerging economies face unprecedented challenges in integrating sustainability metrics into their financial reporting frameworks while maintaining operational profitability. This study examines the strategic approaches for operationalizing…

  View Article → 101-188
• Articles

  Scope 3 Emissions Measurement in Global Supply Chains: A Comparative Analysis of GHG Protocol and ISO 14064 Standards

  Terryann Kirui, Fancy Cheptonui, Graca Opetsi, Jacinta Matheka, Sylvester Gbadrive

  This study provides a comprehensive comparative analysis of Scope 3 emissions measurement frameworks in global supply chains, specifically examining the GHG Protocol and ISO 14064 standards. Through systematic literature review and empirical analysis of adoption patterns in manufacturing and…

  View Article → 189-217
• Articles

  Application of Artificial Intelligence in Construction Project Management in Nigeria: Assessing Its Effect on Cost, Time, Risk, and Project Performance

  Chinweuju Maureen Obi

  The construction industry in Nigeria is experiencing several problems that are associated with cost overruns, delays, risk, and poor project performance. The progressive use of artificial intelligence (AI) offers an opportunity to advance construction project management through predictive…

  View Article → 248-260
• Articles

  Cashless Policy Transitions and Currency Substitution: Nigeria’s 2012-2022 Evolution Compared with Sweden, China, South Korea, and US Instant Payments Via Fednow

  Awolowo Adenike

  The study assesses whether digital payments result in long-term declines in cash use or hybrid payment systems. The findings reveal that although digital payments have grown, cash has persisted, especially in segments characterised by informality, transaction costs, and trust issues. Comparative…

  View Article → 236-247