Volume 8 ~ Issue 4, (2026)


Financial Technology Adoption and Financial Reporting Quality: Evidence from Tertiary Institutions in Ondo State
Wale Henry AGBAJE (PhD), James Adeniyi DEMEHIN, Foluso Ololade OLUWOLE, Toyin Waliu OTAPO, Paul Obogo USHIE
Abstract       pdf Full text PDF
Concerns over the deterioration in the quality of financial reporting among organizations remain persistent. Issues such as inadequate disclosure, inconsistencies in accounting standards, and earnings management continue to undermine the credibility of financial reports in Nigeria’s public sector, particularly within higher institutions, despite various regulatory and governmental efforts to address these challenges. This study therefore examined the effect of financial technology on the quality of financial reporting in higher institutions in Ondo State. The study adopted a survey research design. The population consisted of 224 respondents drawn from four Ondo State government-owned higher institutions as at 31st December 2024. Data were collected through structured questionnaire and administered to staff of the bursary and audit departments of the selected institutions. Econometric techniques were employed to examine the relationship between the independent variables and the dependent variable, while a simple regression model was used for analysis. The data collected were analyzed using SPSS statistical software and E-Views. The findings revealed that Mobile Banking (MBK), Peer-to-Peer Payment (P2PP), and Automated Portfolio Manager (APM) exert significant positive effects on the quality of financial reporting. In contrast, Square Business Payment (SBP) exhibited a negative but statistically insignificant relationship with financial reporting quality. Based on these findings, the study recommends that higher institutions in Nigeria should prioritize investment in mobile banking platforms, expand and diversify peer-to-peer payment systems, and increase the adoption of automated portfolio management systems to enhance the quality of financial reporting. Although Square Business Payment showed an insignificant effect, improvements in reporting mechanisms and system integration may enhance its effectiveness. The study concludes that financial technology tools, particularly mobile banking, peer-to-peer payment systems, and automated portfolio management platforms, significantly improve the quality of financial reporting in higher institutions in Ondo State. Consequently, institutions should strengthen reporting standards, transparency, and accountability to ensure the provision of accurate and reliable financial information. Furthermore, integrating Square Business Payment systems with financial reporting platforms may help streamline data collection and reporting processes. Future studies should extend the scope to institutions across the six geopolitical zones of Nigeria to provide broader empirical evidence on the relationship between financial technology and financial reporting quality in Nigerian tertiary institutions.

Author Keywords:Financial technology, mobile banking, peer-to-peer payment services, automated portfolio managers, square-business payments

Cross-Sector Learning as a Driver of Performance and Employee Engagement in the Nigerian Public Sector
BODUNDE Kolawole Johnson (DBA)
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The Nigerian public sector is often characterized by low innovation, weak employee engagement, limited motivation, inadequate training, and administrative rigidity. In contrast, the private sector demonstrates higher performance through flexible management practices and continuous learning systems. This study examined the extent of cross-sector learning adoption in the Nigerian public sector and its effect on performance and employee engagement. Using a quantitative design, data from 393 respondents were analyzed with descriptive and inferential statistics. Findings showed a moderate level of cross-sector learning adoption (M = 3.47, SD = 0.52), indicating that such practices are present but not fully institutionalized. Administrative structure had a significant but weak positive relationship with cross-sector learning (r = .21, p < .05). Additionally, cross-sector learning was positively associated with performance and employee engagement (r = .22, p < .05). The study recommends formalizing cross-sector learning, restructuring administrative systems, and strengthening inter-sectoral collaboration.


Author Keywords:Administrative structure, Cross-sector learning, Employee engagement, Organisational learning, Public sector performance

The Adoption of Management Control Tools by Executives of Service-Sector SMEs: A Review of the Literature through the Lens of Actor-Network Theory
Marie Emmanuelle Anastasie MBEZELE, Alexis NGANTCHOU
Abstract       pdf Full text PDF

: The adoption of management control tools depends on several factors, as explained in the literature on the relationship between consulting firms and businesses: the choice of the designer; factors influencing adoption in general; the designer’s assumptions regarding the results and expectations of the business leader; and the impact of the designer’s profile. However, studies examining the relationship between the designer’s profile and the adoption of management control tools do not sufficiently account for the factors that influence these tools—namely, the objectives assigned to them or the relationship with the user. This study, whose primary objective is to understand how a manager’s profile contributes to the adoption of management control tools by executives of service-sector SMEs, aims to address this limitation. The theoretical framework used in this study is actor-network theory. It posits that actors construct networks that combine technical and social elements, all of which are simultaneously shaped and formed within these networks. This study adopts an interpretive and constructivist approach, placing the designer at the center of the process of adopting management control tools.


Author Keywords:Adoption, designer profile, MC tool, service SMEs, ANT, translator

Government Effectiveness, Public Investment and Economic Performance in Sub-Saharan Africa
Dr. Olukemi Olubukola Alabi, Dr. Yusuf Aina Soyebo, Dr. Taiwo Ajayi Mobee
Abstract       pdf Full text PDF

This study examines the effects of government effectiveness and public investment on economic performance in Sub-Saharan Africa (SSA). Panel data from 22 selected countries covering the period 2007–2024 were utilized for the analysis. GDP per capita growth served as the proxy for economic performance, while government effectiveness and public investment were the main explanatory variables. Inflation, exchange rate, and trade openness were included as control variables. Data were obtained from the World Development Indicators (WDI) and Worldwide Governance Indicators (WGI) databases. Descriptive statistics, panel unit root tests, the Pedroni cointegration test, pooled ordinary least squares, fixed effects, and random effects estimation techniques were employed for the analysis. The Hausman test identified the fixed effects model as the preferred estimator, while White cross-section robust standard errors were used to test the robustness of the results. The findings revealed that government effectiveness exerts a positive and significant influence on economic performance, while trade openness also contributes positively to economic growth in the region. However, public investment, inflation, and exchange rate were found to have insignificant effects during the study period. The study concludes that effective governance remains a critical factor in improving economic performance in Sub-Saharan Africa. Therefore, policies aimed at strengthening institutional quality, enhancing public sector efficiency, and promoting greater integration into international trade are necessary for achieving sustainable economic growth in the region.


Author Keywords:-Economic Performance, Government Effectiveness, Public Investment, Trade Openness, Fixed Effects Model, Sub-Saharan Africa

Jean-Jacques Rousseau et la Genèse de l'Homme Naturel : Analyse de la Pédagogie de la Nécessité dans les Livres I et II de l'Émile
BERRAJ Zineb
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This article explores Rousseau's natural pedagogy in the first two books of "Emile." The author advocates a negative education before the age of twelve, aiming to protect the child from social corruption rather than to instill precocious virtue. Based on the law of physical necessity and direct sensory experience, this method substitutes dependence on things for arbitrary human authority. It forges a robust and autonomous child, whose sensory reasoning forms the essential foundation for their future entry into the age of reason and education.


Author Keywords:Negative education - Physical necessity - Sensitive reason - Natural man - Maturity of childhood.