cover
Article Per Year (5 Year)
All
Home Page
OAI Link
Editorial Team
Contact
Reviewer
Google Scholar
Contact Name
Yuliansyah
Contact Email
admin@goodwoodpub.com
Phone
+6282179769602
Journal Mail Official
admin@goodwoodpub.com
Editorial Address
Z.A. Pagar Alam Street No. 57, Rajabasa, Bandar Lampung City - Indonesia
Location
Kota bandar lampung,
Lampung
INDONESIA
Journal of Governance and Accountability Studies
Published by Goodwood Publishing
ISSN : -     EISSN : 27746739     DOI : https://doi.org/10.35912/jgas
Core Subject : Social,
Social Sciences
The Journal of Governance and Accountability Studies (JGAS) is an online peer-reviewed, open access scholarly journal, which publishes critical and original analysis from researchers and academic practitioners on various social, political and government issues. JGAS welcomes high-quality manuscripts covering original research articles, review articles, book reviews, case reports, and discussions aimed at advancing both theoretical and practical development on areas of governance and accountability issues.
Arjuna Subject : Ilmu Sosial - Sosiologi dan Ilmu Politik
Articles 142 Documents
 11   12   13   14   15 
Cloud accounting: strategic advantage for maximising Shareholder wealth in Nigeria’s pharmaceutical sector Ikwuo, Ama Kalu; Ukoha, Adaku Chinonyerem; Nworie, Gilbert Ogechukwu
Journal of Governance and Accountability Studies Vol. 5 No. 1 (2025): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v5i1.2529

Abstract

Purpose: This study examines the effect of cloud accounting on shareholder wealth maximization among listed pharmaceutical firms in Nigeria. Specifically, this study examined the effect of cloud accounting software usage and cloud accounting software intensity on the return on equity of listed pharmaceutical firms in Nigeria. Methods: An ex post factor research design was used in this study. A sample size of Five listed pharmaceutical firms in Nigeria were purposively sampled from a population of seven (7). Secondary data were sourced from the annual reports of firms from 2014 to 2023, covering a ten-year period. In addition to the descriptive analysis, model diagnoses such as multicollinearity, autocorrelation, heteroskedasticity, and normality tests were conducted to validate the model. Hypotheses testing was performed using estimates from robust least-squares regression at the 5% significance level. Results: The findings indicate that while cloud accounting software usage significantly improves the return on equity of listed pharmaceutical firms in Nigeria (p-value = 0.0056), cloud accounting software intensity negatively affects the return on equity of listed pharmaceutical firms in Nigeria (p = 0.0147). Limitations: This study’s limitation is based on the fact that the findings cannot be generalized to other sectors apart from the Nigerian pharmaceutical sector. Contributions: Based on the findings of the study, pharmaceutical firms in Nigeria should enhance their investment in cloud accounting software by regularly training their finance teams on the effective use of these systems to maximize the benefits of cloud accounting to improve shareholder value.
Financial stress among female entrepreneurs in Nigeria: The buffering effect of financial literacy Onochie, Christopher Chinedu; Nworie, Gilbert Ogechukwu
Journal of Governance and Accountability Studies Vol. 5 No. 1 (2025): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v5i1.2617

Abstract

Purpose: As financial stress considerably hinders the success and sustainability of female entrepreneurs in Nigeria, this is exacerbated by financial illiteracy, which leaves many unable to manage their business finances effectively. In view of the above problem, this study examines how financial literacy affects financial stress among female entrepreneurs in Nigeria. Methods: This study used a descriptive survey research design. The sample consisted of 285 female entrepreneurs selected from a population of 994 female entrepreneurs in Ebonyi State. Primary data were collected using a structured questionnaire. Ordinal regression analysis was conducted to test the hypotheses. Results: The use of financial products and services significantly reduces financial stress (?1 = -0.413391; p-value = 0.0261), budgeting significantly reduces financial stress (?2 = -0.080064; p-value = 0.0364), and emergency fund creation significantly reduces financial stress (?3 = -0.226254; p-value = 0.0094). Conclusion: Financial literacy mitigates the challenges of financial stress by empowering women with the knowledge and skills required to make informed financial decisions. Limitations: The study was limited to female entrepreneurs in Ebonyi State, which may not be representative of other regions or genders. Contributions: This study is useful in the fields of entrepreneurship, finance, and gender studies, particularly for policymakers, financial educators, and organizations that support female entrepreneurs. Recommendation: The Nigerian Ministry of Commerce, Industry, and Business Development should initiate entrepreneurial financial literacy programs incorporating practical tools, such aThe s interactive workshops on budget management, digital budgeting applications, and real-life case studies, to enhance budgeting skills among female entrepreneurs.
Envisioning Accountability through a Mobile Application: a Theoretical Framework Arafat, Md. Yeasir; Fahmida
Journal of Governance and Accountability Studies Vol. 5 No. 2 (2025): July
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v5i2.2706

Abstract

Purpose: The accountability of public officials is a cornerstone of democratic systems; however, citizens often struggle to oversee delegated authorities effectively because of population growth and governance complexity. This study proposes a mobile application designed to bridge this gap by enabling direct citizen engagement, real-time oversight, and transparency through an autonomous accountability committee. Methods: This theoretical study employed a qualitative, hypothesis-driven approach that integrated governance principles, technological feasibility assessments, and comparative analyses. Results: The proposed framework enables structured citizen participation in accountability processes through features such as complaint submission, voting, data audits, oversight, and investigative reporting. By aligning governance processes with democratic principles, the system fosters transparency, trust, and public administration responsibility. Conclusion: The framework for an accountability mobile application leverages technology to improve transparency, citizen engagement, and government oversight. It addresses inefficiencies in traditional systems while overcoming challenges such as data security and legal recognition. Compared with existing digital tools, this system offers stronger engagement and enforcement. Future research should focus on pilot implementations to assess their impact on governance and public trust. Limitations: As the research is entirely theoretical, practical challenges such as government adoption, cyber security risks, legal compliance, and technological scalability remain untested. The feasibility of implementation depends on institutional cooperation and regulatory adaptation. Contributions: This research advances the discourse on democratic oversight, digital accountability, and citizen empowerment in public administration. Key features include AI monitoring, blockchain security, decentralized participation, and technology-based digital mechanisms, along with existing methods to ensure an effective accountability system.
Boda-boda Business Activity and Socioeconomic Transformation in Wakiso District, Uganda Mbowa, Henry Stanley; Eton, Marus; Tushabe, Sylivia Byarugaba
Journal of Governance and Accountability Studies Vol. 5 No. 2 (2025): July
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v5i2.2717

Abstract

Purpose: This study established the effect of Boda-boda Business Activity (BBA) on socioeconomic transformation in Wakiso District, Uganda. Methods: This study employed a descriptive design with quantitative and qualitative approaches. A total of 89 respondents were determined from 114 people at the boda-boda stage in Kitemu.  Questionnaires and interviews were used to collect data. The data were analyzed using SPSS to generate descriptive statistics. SEM was employed to establish the causal effect between the variables. Results: The results indicated that people joined BBA to earn a living to support their families (Mean=4.4; Std.D=0.756), due to a lack of jobs (Mean=4.07; Std.D=1.055), and ease of repairing motorbikes (Mean=3.85; Std.D=1.417). Furthermore, BBA had a significant effect on socioeconomic transformation (?=0.392; p?0.000). Conclusion: The BBA has the potential to bring substantial socioeconomic transformation, including employment creation (mean=4.0), improved mobility (mean=4.12), and stimulated local commerce (mean=3.79) in Kitemu Ward. Thus, the BBA had a positive effect on socioeconomic transformation (?=0.392, p<0.001). Limitation: The study employed a descriptive survey design on motorbike riders in Kitemu Ward, which might hinder generalization of the study findings. Thus, more studies need to be conducted using different research designs on a larger sample of boda-boda stages in Wakiso. Contributions: This study provides information to the Ministry of Work and Transport on how the boda-boda sector can be improved to enhance socioeconomic transformation in Wakiso.
The Nexus between Government Spending and Agricultural Output: Evidence from Zimbabwe Kondo, Talent; Mustvangwa , Simba; Masere, Victoria
Journal of Governance and Accountability Studies Vol. 5 No. 2 (2025): July
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v5i2.2738

Abstract

Purpose: This study aims to examine the relationship between government spending and agricultural output in Zimbabwe, while also evaluating the effects of macroeconomic variables such as inflation, carbon emissions, rainfall, population growth, and temperature on agricultural output. Methods: The Autoregressive Distributed Lag (ARDL) model was employed using time-series data from 1980 to 2022. Data were sourced from the World Bank and the IMF. Diagnostic tests, including stationarity checks, cointegration analysis, and stability assessments (CUSUM and CUSUMSQ), were conducted to ensure the robustness of the model. Results: The findings reveal significant short- and long-run relationships between government spending and agricultural output. Government expenditure, rainfall, and population positively influenced agricultural productivity, whereas inflation and carbon emissions had a negative effect. The ARDL model explains 95% of the variation in agricultural output, indicating a strong model fit and predictive power. Conclusion: The Autoregressive Distributed Lag (ARDL) model demonstrated a positive relationship between government spending and agricultural output in both the short and long terms. Based on the results, the study concluded that sustained government support through subsidies, grants, and other resources has the potential to enhance agricultural productivity in Zimbabwe over time. Limitations: The study is limited by the availability and quality of historical data, which may constrain the precision of certain estimates. Contributions: This research assists the Ministry of Lands, Agriculture, Fisheries, Water, and Rural Development in developing targeted interventions to enhance the performance and resilience of Zimbabwe's farmers and agribusinesses. The findings can help the Reserve Bank of Zimbabwe align its policies with the evolving needs of farmers, especially post-COVID-19 and amid the Russia-Ukraine conflict.
Electoral violence in Africa’s shrinking civic space: Nature, magnitude and remedies Omoniyi, Timilehin Olayinka
Journal of Governance and Accountability Studies Vol. 6 No. 1 (2026): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v6i1.2753

Abstract

Purpose: This study investigates the nature, magnitude, and potential remedies for electoral violence in Nigeria, Ghana, and Kenya, with the aim of offering evidence-based insights for mitigating its occurrence. Methods: A descriptive survey design was adopted. Data were collected using the Comprehensive Electoral Violence Questionnaire (r = 0.82), which was developed to measure stakeholders’ perceptions of electoral violence. A total of 1,800 participants (600 from each country) responded to items addressing the nature, scale, and possible solutions to electoral violence in the three countries. Results: The findings revealed that the most prominent features of electoral violence include poor civic education, the misuse of state resources by incumbent governments, and the influence of foreign actors. The magnitude of violence is reflected in the widespread use of firearms, the involvement of large, organized groups, and the targeting of specific ethnic or religious communities. Key remedies identified were ensuring judicial independence for peaceful resolution of disputes, promoting civic education, and strengthening electoral commissions. Conclusions: Electoral violence in Africa is multifaceted, deeply rooted in governance weaknesses, and exacerbated by systemic and external factors. Addressing this requires institutional reforms, public education, and impartial legal mechanisms. Limitations: The study relied solely on self-reported data from selected stakeholders, which may have introduced perception bias and limited generalizability. Contributions: This study offers comparative insights into three African democracies and provides actionable policy recommendations for reducing electoral violence and strengthening democratic resilience.
Dissensus in collaborative governance: Future challenges of Lampung’s capital relocation policy Mukhlis, Maulana; Fahmi, Teuku; Umayasari, Ulfa
Journal of Governance and Accountability Studies Vol. 6 No. 1 (2026): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v6i1.2889

Abstract

Purpose: The find out whether there is dissensus and its implications for the experience of policy failure. Analysis of these factors is an important note in the anticipatory government framework for the future of the policy. Methodology/approach: Descriptive research with a qualitative approach and analysis. Primary data was obtained by conducting interviews with several informants. Secondary data was obtained from tracing reports and research and regulations related to the topic of collaborative governance challenges that are directly related to the research. Results/findings: The results showed that dissensus occurred from the planning to the implementation stages. Furthermore, the lack of guarantees that collaborators' actions corresponded with the consensus led to dissensus. This condition allowed collaborators to pursue self-interests, viewing collaboration as a means to achieve economic objectives and mutually strategize. Conclusions: The involvement of the parties with the consensus before the policy is implemented still leaves the challenge of the dissensus which has the potential to be a factor that influences the failure of the policy. Limitations: This research is based on the experience of policy failures several years ago. Therefore, in the current situation, it is very possible that there will be a change in collaborators. Contribution: By analyzing the factors that lead to policy failure, this research offers important insights into the challenges faced in multi-stakeholder decision-making processes. The findings are expected to serve as a reference for policymakers to develop more effective strategies for government and stakeholder collaboration in the future.
Public-private partnership in widening Indonesia’s internet access with the Palapa Ring Project Taulu, Richard Angelo Nathaniel; Kurniawan, Teguh
Journal of Governance and Accountability Studies Vol. 5 No. 2 (2025): July
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v5i2.2954

Abstract

Purpose: This study analyzes how well the Palapa Ring project helps provide equal Internet access across Indonesia, especially in the 3T (Frontier, Outermost, and Disadvantaged) regions. It aims to understand the role of policies and regulations in supporting the project's success and ensuring that all citizens have fair access to digital connectivity. Methods: This study used a normative-juridical method with a qualitative approach. It analyzes the laws and policies related to the Palapa Ring Project. Data were collected by reviewing legal documents, government policy reports and academic writings. No field surveys or specific software were used, only a literature review. Results: The study found that The Palapa Ring project has helped expand Internet access in 3T regions through cross-sector collaboration. However, there are still problems related to regulations and supervision that need to be improved to keep the project effective and trustworthy. Conclusion: The project has made progress in increasing digital access in remote areas; however, stronger regulations and better oversight are necessary to maintain and improve its impact. Limitations: This study is limited to analyzing documents and policies; it does not include direct field observations or interviews, which may limit practical insights. Contributions: This study contributes to the discussions on digital equity, public policy, and infrastructure development. This is useful for policymakers, government agencies, researchers, and organizations working on digital transformation, especially in developing countries or underserved regions.
Voter education package and KAP framework in electoral violence prevention among youth of voting-ages in Ondo City, Ondo State Nigeria Omoniyi, Timilehin Olayinka
Journal of Governance and Accountability Studies Vol. 6 No. 1 (2026): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v6i1.3018

Abstract

Purpose: This study aimed to assess the effectiveness of a voter education instructional package in improving the Knowledge, Attitudes, and Practices (KAP) framework for preventing electoral violence among youths in Ondo City, Nigeria. Methodology/approach: A quasi-experimental design with a pretest-posttest control group approach was adopted. The sample consisted of 183 youths of voting age, selected from four communities. The experimental group received a structured voter education package over eight weeks, while the control group was exposed to traditional instructional techniques. Data were collected using five validated questionnaires. ANCOVA was used for analysis. Results/findings: The study found that the treatment significantly improved participants' knowledge (F = 28.275, p < 0.05) and practice (F = 21.810, p < 0.05) regarding electoral violence prevention. However, there was no significant effect on attitude (F = 0.195, p > 0.05). Gender did not have a significant impact on any of the KAP components (p > 0.05). Conclusions: The voter education package significantly enhanced knowledge and practice among youths in Ondo City, making it a promising strategy for preventing electoral violence. However, it did not significantly change attitudes, suggesting that attitude transformation requires more extensive engagement. Limitations: The study focused on a specific region, and the sample size was limited to one state. Future studies should explore other regions and implement longitudinal assessments. Contribution: The study contributes to the field by offering an evidence-based voter education package that can be adopted in Nigeria and other developing democracies to mitigate electoral violence among youth.
Do Audit Committee Attributes Moderate Sustainability Reporting’s Impact On Firm Performance? Mittal, Nidhi
Journal of Governance and Accountability Studies Vol. 6 No. 1 (2026): January
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/jgas.v6i1.3160

Abstract

Purpose: Sustainability reporting has been frequently used globally to provide corporate transparency to stakeholders on environmental, social, and governance matters. Therefore, this study investigates how audit committee attributes act as moderators on sustainability reporting and firm performance relationships in India. Research Methodology: This research employs the DWH Test for Endogeneity and OLS regression on data collected from the listed BSE 500 companies, with 840 observations from March 2019 to 2024. It takes ESGScore as independent, ACMeet and ACSize as moderators, and RONW and Tobin’s q as dependent variables. Results: The empirical results indicate a significant positive association between firm performance and ESG reporting. They also show a moderation effect of AC Size (p-value-0.06) and AC Meeting (p-value-0.00) on the relationship between RONW and ESG, implying that good audit management increases the benefits of sustainability projects. Conclusions: It indicates the high trust of stakeholders which improves corporate reputation, creates brand value and drive innovation to gain competitive advantage and long-term growth which leads to positive IRR and helps in managing the various potential risks causing by environmental and societal factors. Limitations: This study considers only two  AC attributes and depends on secondary ESG data, thus there may be chance of potential bias and unobserved variables. Contribution: This research contributes in terms of describing the deeper insights into governance quality by introducing AC size and AC meetings as moderators on ESG reporting and FP relationship.

Page 14 of 15 | Total Record : 142

 11   12   13   14   15 

Filter by Year

2020 2026


Reset
Filter By Issues
All Issue Vol. 6 No. 1 (2026): January Vol. 5 No. 2 (2025): July Vol. 5 No. 1 (2025): January Vol. 4 No. 2 (2024): July Vol. 4 No. 1 (2024): January Vol. 3 No. 2 (2023): July Vol. 3 No. 1 (2023): January Vol. 2 No. 2 (2022): July Vol. 2 No. 1 (2022): January Vol. 1 No. 2 (2021): July Vol. 1 No. 1 (2021): January More Issue