Volume 4 Issue 2

Title: BLOCKCHAIN AND THE FUTURE OF AUDITING: EXAMINING AUDITORS’ AWARENESS AND UNDERSTANDING IN GHANA Authors:Dennis Amoah, Sarah Sakyi Brown, Regina Ali and Edmund Benjamin-Addy Abstract:Blockchain and smart contracts are increasingly viewed as transformative technologies with the potential to enhance transparency, automation, and data integrity in auditing. However, their effective integration into audit practice depends largely … Read more

Title: ADOPTION AND ISSUES FACED IN BAY LEAF CULTIVATION IN THE NORTHERN REGION OF WEST BENGAL Authors:Titu Das and Kanchan Datta Abstract:Bay leaf (Cinnamomum tamala), a moderate sized evergreen tree, holds significant culinary and medicinal value while also contributing to rural economic development. The present study aims to assess the level of adoption of bay … Read more

Title: GENDERED CROSS-BORDER MOBILITY AND HUMAN SECURITY IN WEST AFRICAN BORDERLANDS Authors:Oluyemi, Opeoluwa Adisa (Phd), Ehinmowo, Faith Adeola and Badrdeen, Monsurat Kamaldeen Abstract:This article examines gendered cross-border mobility in West African borderlands through a human security framework. Although the ECOWAS Protocol on Free Movement has expanded regional mobility, women’s everyday experiences at borders reveal persistent … Read more

Title: METHODS FOR BUILDING AN INFLUENCER PRESENCE: IDENTITY CONSISTENCY, AUDIENCE TRUST, AND HIGH-VOLUME SHORT-FORM PRACTICE Author:Yevhen Velychko Abstract:Influencer presence is increasingly built inside fast, algorithmic short-form environments where audiences make trust judgments in seconds and where creators must sustain identity across large volumes of content. This article synthesizes empirical findings on self-presentation, credibility, sponsorship disclosure, … Read more

Title: METRICS FOR GREEN ACCOUNTING PRACTICES IN RURAL GHANAIAN BANKS Author:Dr. Edward Yeboah Abstract:The study developed metrics to assess green accounting practices in Ghana’s rural and community banks. The study used a cross-sectional design as the research design, based on the legitimacy, stakeholder, and intergenerational equity theories. The survey purposely selected ten rural and community … Read more

Title: ENHANCING THE BOOKKEEPING CAPACITY OF MICRO, SMALL, AND MEDIUM ENTERPRISES IN KEBON MANGGIS, JAKARTA THROUGH SIMPLE BOOKKEEPING TRAINING Authors:Lailah Fujianti, Ari Purwanti, Indupurnahayu and Shanti Lysandra Abstract:This community service program aims to improve the bookkeeping skills of Micro, Small, and Medium Enterprises (MSMEs) in Kebon Manggis, Jakarta, through simple bookkeeping training. The background of … Read more

Title: FINANCIAL RESOURCE EFFICIENCY AND SUSTAINABLE GROWTH OF LISTED FIRMS IN NIGERIA Authors:Onoyenure, George, Okolie Augustine Oke and Ebiaghan Frank Orits Abstract:The study examined the relationship between financial resource efficiency and sustainable growth of listed firms in Nigeria. The study employed total assets turnover, non-current assets turnover, operating cost to revenue ratio and directors tunnelling … Read more

Title: OPERATIONAL COSTS MANAGEMENT AND FIRMS’ PROFITABILITY FOR LONG-TERM SUSTAINABILITY OF LISTED FIRMS IN NIGERIA Authors:Ekpoattai, Owoidigheime, Phd and Udo, Ekubiat John, Phd, Fca Abstract:Firms’ profitability in Nigeria is depleting due to operational high costs and some firms have relocated to other countries while others have folded up. This study is an empirical examination of … Read more