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Economit Journal

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Published by Britain International for Academic Research Publisher

ISSN : - EISSN : 27755827 DOI : https://doi.org/10.33258

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Economit Journal: Scientific Journal of Accountancy, Management and Finance is an international journal using a peer-reviewed process published in February, May, August and November by Britain International for Academic Research Publisher (BIAR-Publisher). Economit welcomes research papers in economy, accountancy, management and other researches relating to the economy. It is published in both online and printed version.

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Articles 113 Documents

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Impact of 2020 Economic Recession on Advertising Agencies in Nigeria Soji Alabi; Moshood-Abiola Arogundade
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 5 No 3 (2025): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (Aug
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/economit.v5i3.1346

Existing literature tends to focus on broader marketing trends or global advertising shifts, leaving a gap in understanding how Nigerian agencies navigated the 2020 downturn and its implications for their future practices. This study seeks to address this gap by investigating the challenges faced by advertising agencies in Nigeria during the economic crisis. Qualitative research method was adopted, and data was gathered from ten (10) participants across five different advertising agencies in Nigeria. Additional findings revealed that the 2020 economic downturn had dual consequences for lead generation among advertising firms, depending on their ability to adapt to economic shifts and structural variations. While some formed international relationships and secured health awareness campaign gigs, others leveraged referrals to expand their business. Also, it was found that the 2020 economic recession exerted divergent effects on client-agency relationships within the advertising sector, contingent upon the agencies' responsiveness to the circumstances and their pre-existing operational frameworks. While some experienced cordial relationships through virtual collaborations, some relationships went sour. Based on the findings, it was recommended that advertising firms undertake digital transformation, incorporating remote collaboration tools and data-driven marketing techniques. Agencies can promptly capitalise on new opportunities, such as public health campaigns, by equipping their personnel with training in virtual client management and agile service delivery.

Cyber Security Ventures: An Assessment of Entrepreneurial Opportunities in Protecting Digital Assets in Nigeria Zubair Shaib Bashir; Marcus Garvey Orji
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 5 No 3 (2025): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (Aug
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/economit.v5i3.1347

The cybersecurity industry is experiencing unprecedented growth due to increasing digitalization and rising cyber threats. This study investigates entrepreneurial opportunities and key success factors for cybersecurity startups in Nigeria, emphasizing innovation in protecting digital assets. Using a quantitative survey design, data was collected from 100 cybersecurity professionals, entrepreneurs, and investors to explore the dynamics of this fast-evolving sector. The findings highlight opportunities to leverage emerging technologies, such as artificial intelligence (AI), blockchain, and the Internet of Things (IoT), to address challenges like cybercrime, data breaches, and IoT vulnerabilities. Significant barriers, including regulatory compliance, high capital requirements, and a shortage of skilled professionals, were identified. Key success factors include technological innovation, talent acquisition, and strategic partnerships. Collaboration with investors is crucial for overcoming challenges and fostering sustainable growth. The study provides actionable insights for entrepreneurs, investors, and policymakers to navigate the complexities of the cybersecurity market. It concludes that adaptability, innovation, and collaboration are critical for startups to thrive. Addressing market demands and mitigating challenges can position cybersecurity ventures to significantly enhance digital asset protection in an interconnected world.

Influence of Time Management Techniques on Teachers’ Job Performance in Private Secondary Schools of Kaduna State, Nigeria Marcus Garvey Orji; Enobun-Nwidi Patience Enyiamaka; Abdullahi Dangana
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 5 No 3 (2025): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (Aug
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/economit.v5i3.1348

Many schools face challenges in time management. The objective of this study was to investigate the influence of time management techniques on teachers’ job performance in private secondary schools of Kaduna State, Nigeria. The study is a descriptive survey sampling the opinions of 218 teachers from selected private secondary schools in Kaduna Metropolis. Their opinion was collected using a structured questionnaire. The data obtained was analysed using descriptive and inferential statistics, and the hypotheses tested by means of multiple regression. The findings revealed that time planning has a positive significant impact on teachers’ job performance at a Beta 0.281 and a p value 0.000 at 0.01. The findings also show that setting priority has a positive and significant influence on teachers’ job performance at Beta = 0.288 and a p value 0.001 at 0.01. In addition, the findings also revealed that work scheduling has a positive and significant impact on teachers’ job performance at Beta = 0.401 and p-value level 0.041 at a significance level of 0.05. This implies that time planning, setting priority and work scheduling increase teachers, job performance in secondary schools of Kaduna State. The study concluded that good time management techniques are related to fewer failures, implying a direct relationship between time management techniques and teachers' overall job performance. The study therefore recommended that management and teachers in private secondary schools should continue to maintain good time planning, set priorities, and maintain mastering of work schedules to boost teachers’ job performance in order to achieve quality education in line with SDG 4 and sustainable development goals Agenda 2030 of United Nations.

Assessing the Infuence of Consumer Buying Behaviour towards Sustainable Products and Its Implications For Entrepreneurs. Evidence from Developing Countries Marcus Garvey Orji; Zubair Shaib Bashir; Hadiza Abubakar Ahmad; Muhammad Ridwan
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 5 No 3 (2025): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (Aug
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/economit.v5i3.1371

The objective of this study was to assess the influence of consumer behavior towards sustainable products and its implications for entrepreneurs with focus on developing countries. The study is survey research sampling the opinion of 100 consumers and entrepreneurs from Nigeria and Indonesia by online questionnaire to gather data on consumer attitudes and behaviors towards sustainable products, as well as entrepreneurs' experiences and challenges with sustainable business practices. The data obtained was analysed using descriptive and inferential statistics, correlation and regression analysis. The findings revealed that Entrepreneurs show moderate levels of motivation to adopt sustainable practices, driven potentially by regulatory compliance, customer demands, or ethical values. Also, Consumers often express concern for sustainability but don't consistently act on it, constrained by factors like price, convenience, or skepticism. Equally, consumers are increasingly demanding sustainable products, driven by environmental concerns, social responsibility, and personal values. However, entrepreneurs face challenges in implementing sustainable business practices, including higher costs, lack of expertise, and difficulty getting the materials needed. The study therefore among others recommended that Entrepreneurs in developing countries need to integrate sustainability into their core strategies to mitigate challenges and align with market demands. Also, Policymakers and industry advisors should focus on reducing entry barriers, such as offering financial incentives or technical support for measuring and implementing sustainability. They should also develop and implement policies that support sustainable business practices, provide education and training programs for businesses, and promote sustainability awareness and education among consumers and the society in line with United Nations SDG 12 (Responsible consumption and Production).

Hydrocarbon Tax and Profitability of Listed Oil and Gas Firms in Nigeria Timothy Aondona Aondover
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 5 No 3 (2025): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (Aug
Publisher : Britain International for Academic Research (BIAR-Publisher)

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.33258/economit.v5i3.1373

For more than five decades, Nigeria’s fiscal framework and macroeconomic stability have been shaped by the oil and gas industry, with petroleum revenues providing nearly 80% of government income and 90% of foreign exchange earnings. Central to this fiscal system is taxation, particularly the Petroleum Profits Tax (PPT), which has historically imposed one of the highest corporate tax burdens globally, reaching up to 85% of chargeable profits. While such taxes are indispensable for public revenue mobilization, they also raise concerns about profitability, investment incentives, and long-term sustainability of oil and gas firms. This study investigates the relationship between petroleum taxation and the profitability of Nigerian listed oil and gas companies, with a focus on the transition from the long-standing PPT regime to the dual Companies Income Tax (CIT) and Hydrocarbon Tax (HT) introduced by the Petroleum Industry Act (PIA) of 2021. Using secondary data and descriptive analysis, the study evaluates how tax policy, compliance requirements, and fiscal reforms influence firm-level financial performance. The findings highlight the dual role of taxation as both a revenue driver for government and a profitability constraint for firms, showing that high effective tax rates may discourage investment, compress margins, and intensify compliance costs. However, the restructured tax system under the PIA has potential to foster a more transparent and investor-friendly fiscal environment. By bridging the gap between fiscal policy and firm performance, this research contributes to ongoing debates on balancing government revenue needs with corporate sustainability in Nigeria’s oil and gas sector.

Case Study: Rural Tourism in Antilla for Local Development Lisbet Eunice Pérez Anzardo; Frank Antonio González Aguilera; Rosa Isidora Palao Fuentes; Olga Lidia Ortiz Pérez
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 5 No 4 (2025): Scientific Journal of Accountancy, Management and Finance: (November)
Publisher : Britain International for Academic Research (BIAR-Publisher)

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Rural tourism is a strategic for preserving local identity and revitalizing agricultural economies. The municipality of Antilla, in Holguín, Cuba, was selected as a case study due to its underutilized agro-productive and cultural resources and reliance on the traditional sun-and-beach modality. This research aimed to design the Rural Paradise Route by integrating endogenous resources to foster local development and provide a replicable model for Cuban rural destinations. The methodological procedure of Pérez & Cardet (2022) was applied, complemented by theoretical methods (historical-logical, analytical-synthetic, inductive-deductive) and empirical techniques such as documentary review and unstructured interviews with state and non-state tourism actors. Results show that Antilla possesses significant but underexploited potential, whose articulation into a rural tourism product can diversify the destination’s portfolio and strengthen community identity. Validated by specialists as viable and innovative, it demonstrates how participatory methodologies can integrate agro-productive and cultural value chains, offering practical implications for diversifying tourism.

Moderating Effect of Board Diversity on the Relationship between Environmental, Social, and Governance Disclosure Quality and Value of Listed Industrial Goods Companies in Nigeria Yusuf Mohammed Muktar; Mohammed Musa Naburgi; Musa Umar Doshiro
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 5 No 4 (2025): Scientific Journal of Accountancy, Management and Finance: (November)
Publisher : Britain International for Academic Research (BIAR-Publisher)

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The study examined the moderating effect of board diversity on the relationship between Environmental, Social, and Governance (ESG) disclosure quality and the value of listed industrial goods companies in Nigeria. In recent years, ESG considerations have emerged as critical determinants of corporate reputation, investor confidence, and financial performance globally. While ESG disclosures provide non-financial information that informs stakeholders about a firm’s sustainability practices, the quality of these disclosures varies widely across firms and sectors. Corporate governance, particularly board diversity, is theorized to influence the effectiveness of ESG reporting by bringing multiple perspectives, enhancing oversight, and promoting transparency. Using a panel dataset of 13 industrial goods firms listed on the Nigerian Exchange between 2015 and 2024, this study employs multiple regression and moderation analysis to examine how board diversity affects the link between ESG disclosure quality and firm value, proxied by market capitalization and Tobin’s Q. Preliminary findings indicate that high-quality ESG disclosure is positively associated with firm value, but the strength of this relationship is significantly enhanced when boards are diverse in terms of gender, expertise, and tenure. The results suggest that board diversity acts as a critical governance mechanism that amplifies the market benefits of robust ESG practices. This study contributes to the growing literature on corporate sustainability in emerging markets by highlighting the importance of integrating governance and ESG strategies to maximize firm value. It also offers practical implications for policymakers, regulators, and corporate boards aiming to strengthen ESG reporting frameworks and promote sustainable business practices in Nigeria.

The Great Disconnect: Quantifying the Mismatch between STEM Skill Supply and Labor Market Demand in Ethiopian Engineering Education Belay Sitotaw Goshu
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 5 No 4 (2025): Scientific Journal of Accountancy, Management and Finance: (November)
Publisher : Britain International for Academic Research (BIAR-Publisher)

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Ethiopia’s rapid industrialization and infrastructure development demand a competent engineering workforce. However, persistent mismatches between graduate competencies and employer expectations undermine employability and national development goals. This study aimed to quantify skills gaps in Ethiopian engineering education across civil, electrical, mechanical, and chemical disciplines, identify perceptual differences among stakeholders, examine institutional and pedagogical determinants, and compare outcomes between Institutes of Technology (IoTs) and conventional university structures. A cross-sectional mixed-methods survey collected Likert-scale ratings from 320 graduates, 180 employers, and 140 instructors across seven universities. Descriptive statistics, non-parametric tests (Kruskal-Wallis, Mann-Whitney U), gap analysis, and visualizations (bar plots, heatmaps, radar charts, and box plots) were employed to assess alignment, stakeholder perceptions, and institutional/pedagogical influences. This is among the first studies in Ethiopia to simultaneously compare graduate, employer, and instructor perceptions, quantify domain-specific gaps, and explicitly contrast IoT versus conventional institutional models in relation to pedagogical practices and skills outcomes. Significant gaps (1.1–1.7 points on a 5-point scale) were found, largest in technical skills, discipline-specific knowledge, and generic technical competencies. Employers rated readiness substantially higher than graduates and instructors, with statistically significant divergence in technical domains. IoTs exhibited consistently smaller gaps (average reduction 0.20–0.25 points), lower lecture dominance, modestly higher project/problem-based learning, and stronger (though still limited) industry practitioner integration compared to conventional structures. Systemic misalignment between engineering curricula and labor-market needs persists, driven by lecture-heavy pedagogy, weak industry linkage, and institutional design differences. IoTs demonstrate structural advantages in reducing skills deficits. Shift toward active, project-based pedagogies, integrate industry practitioners systematically, scale IoT-inspired models nationwide, and establish continuous employer feedback mechanisms to align engineering education with Ethiopia’s industrialization priorities.

Digital Financial Inclusion and Economic Growth: Evidence from Emerging Economies Using Panel Data Analysis Nurvita Sari Musdiani Silalahi
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 5 No 4 (2025): Scientific Journal of Accountancy, Management and Finance: (November)
Publisher : Britain International for Academic Research (BIAR-Publisher)

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This study investigates the impact of digital financial inclusion on economic growth across emerging economies. With the rapid expansion of financial technologies, access to financial services has significantly improved, particularly in developing regions. However, empirical evidence regarding its macroeconomic effects remains inconclusive. This research employs panel data from 25 emerging economies spanning 2010–2023 and applies fixed effects and system Generalized Method of Moments (GMM) models to examine the relationship between digital financial inclusion and GDP growth. The findings reveal that digital financial inclusion significantly promotes economic growth by enhancing capital allocation efficiency, increasing savings, and supporting small and medium enterprises (SMEs). However, the results also indicate diminishing returns at higher levels of financial inclusion. Policy implications suggest that governments should focus not only on expanding access but also on improving financial literacy and regulatory frameworks to maximize the benefits of digital finance.

Critically Evaluate How Technology Enhances International Banking Performance Okonkwo Doris Ngozi; Adeniyi Akinwumi John; Daga Dogara James; Oreoluwa Blessing Omojola
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 6 No 1 (2026): Scientific Journal of Accountancy, Management and Finance: (February)
Publisher : Britain International for Academic Research (BIAR-Publisher)

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This study critically evaluates how technology enhances international banking performance, with a particular focus on Nigerian banks engaged in global transactions. The research examines key technologies adopted in international banking, their impact on operational efficiency, the speed and reliability of cross-border transactions, and the challenges associated with technological adoption. An ex post facto research design was employed, using secondary data from 2000 to 2023 collected from the Central Bank of Nigeria, National Bureau of Statistics, and the World Bank. Data were analyzed using descriptive statistics and Ordinary Least Squares (OLS) regression to establish relationships between technology adoption and banking performance indicators. Findings reveal that technologies such as online banking platforms, mobile banking applications, and SWIFT systems are widely adopted, with emerging technologies like blockchain and artificial intelligence being gradually implemented. Technology adoption significantly improves operational efficiency, reduces transaction time, increases reliability of cross-border transfers, and enhances overall banking performance. However, challenges such as high implementation costs, cybersecurity risks, and inadequate staff training impede optimal technology adoption. The study concludes that technology is a critical driver of competitiveness, efficiency, and profitability in international banking and recommends strategic adoption, capacity building, robust cybersecurity measures, and continuous monitoring to maximize its benefits. These findings contribute to the literature on digital banking and provide practical insights for banking managers and policymakers seeking to leverage technology for improved international banking performance.

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Muhammad Ridwan

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biarpublisherr@gmail.com

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Journal Mail Official
biarpublisherr@gmail.com

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MAIN OFFICE Economit - Journal Indonesia Komplek Jasari Muslim Jl. Perjuangan, Bandar Klippa, Percut Sei Tuan, Kabupaten Deli Serdang, Sumatera Utara 20371, Indonesia

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