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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 125 Documents

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Artificial Intelligence in Corporate Financial Communication Okonkwo Doris Ngozi; Oreoluwa Blessing Omojola; Daga Dogara James; Adeniyi Akinwumi John
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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Financial reporting was enhanced by Artificial Intelligence (AI), which served as a communication channel enabling investors to make informed investment decisions. Financial reports acted as a window through which investors assessed the financial performance of an organization. AI had become a transformative force in corporate financial communication, reshaping how organizations collected, analyzed, and disseminated financial information. Financial reporting, which served as a vital communication tool between companies and investors, was increasingly strengthened by AI to ensure accuracy, timeliness, and transparency. Technologies such as Machine Learning (ML), Natural Language Processing (NLP), and Robotic Process Automation (RPA) had emerged as powerful tools that enhanced the efficiency and reliability of financial reporting and investor relations. The objective of this study was to examine the impact of AI on corporate financial communication, emphasizing its role in improving financial reporting quality, investor engagement, and decision-making. The study adopted a qualitative research design and employed a systematic review of relevant literature, including peer-reviewed journal articles, industry publications, and case studies that explored the application of AI in financial management and communication. Data was analyzed thematically to identify the major trends, opportunities, and challenges associated with AI adoption in financial reporting. The study provided insights into how AI technologies could be effectively integrated into financial communication practices while maintaining ethical standards, data transparency, and human oversight.

Beyond the Zero-Sum Game: A Paradigm Shift from Hydro-Politics to Hydro-Economics in the Eastern Nile Basin Belay Sitotaw Goshu; Muhammad Ridwan
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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The Nile Basin remains one of Africa's most contested transboundary water systems, characterized by downstream hydro-hegemony rooted in colonial-era agreements (1929 and 1959) that allocated nearly all flows to Egypt and Sudan while excluding upstream rights. The Grand Ethiopian Renaissance Dam (GERD), Ethiopia's flagship hydropower project, has intensified tensions by challenging historic claims and introducing perceived zero-sum risks to downstream water security. This study examines the paradigm shift from a zero-sum hydro-political framework, focused on fixed volumetric allocations and securitized narratives, to a hydro-economic approach emphasizing system optimization, benefit-sharing, and positive-sum outcomes. Drawing on hydrological modeling, economic valuation, and institutional analysis, the research evaluates coordinated GERD–Aswan High Dam operations, water-energy swap mechanisms, drought and filling protocols, joint augmentation projects, and trilateral institutional architecture under African Union mediation. Novelty lies in reframing the GERD as a regional asset rather than a threat: upstream regulation reduces evaporation losses, attenuates floods, buffers droughts, traps sediment, and anchors clean energy exports via regional grids. Coordinated scenarios yield basin-wide gains, minimized downstream deficits, enhanced hydropower efficiency (up to 35% increase), expanded irrigation, and annual economic benefits exceeding $3 billion, transforming interdependence into mutual prosperity. Findings demonstrate that equitable cooperation outperforms unilateralism, with adaptive protocols and trust-building mechanisms (real-time data sharing, joint modeling, dispute prevention) enabling resilience amid climate variability. The Nile can serve as a model for pan-African transboundary governance, aligning with Agenda 2063 and the Silencing the Guns initiative. In conclusion, the choice is not between Ethiopian development and Egyptian security, but between perpetuating conflict and embracing shared prosperity. Recommendations include establishing a Joint Nile Commission, formalizing water-energy swaps, adopting trigger-based protocols, pursuing joint infrastructure, and leveraging AU guarantees for implementation.

Impacts of Online Child Sexual Abuse in the Gambia: The Perspective of Child Protection Officers (Case Study: Serekunda Tourism Development Areas) Yahya Muhammed Bah
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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The digital technology has positively transformed the life and living conditions of many people around the globe. However, studies have revealed some negative socio-economic, political, cultural; and environmental impacts. This case study was conducted to interrogate online child sexual abuse and exploitation in The Gambia focusing on the motivating factors, techniques, negative impacts, victims and perpetrators support services, preventive strategies; and institutional collaboration. Based on the findings the negative consequences encompass: psychological trauma, poor academic performance, mental disorders, drug abuse, diseases, stigma and discrimination, difficulties in the upbringing of children; and sanctions to the travel and hospitality industry.

The Growth-Emissions Paradox: Assessing the Offset of Climate Mitigation by Economic Expansion in Ethiopia Belay Sitotaw Goshu; Muhammad Ridwan
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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Ethiopia's climate mitigation initiatives from 2010 to 2023, under the Climate Resilient Green Economy (CRGE) framework, demonstrate a dual strategy of renewable energy expansion and afforestation, achieving modest offsets amid 8.4% average annual GDP growth. Total mitigation amounted to 34,006 tCO₂, with renewables contributing 49.3%, driven by hydropower surging to 85% of electricity generation by 2022, phasing out 95% of fossil fuels, and afforestation accounting for 50.7%, via 3,450 kHa planted and a 25.6% forest cover increase, sequestering 500 tCO₂ annually. However, a -3.4 kHa/year afforestation slope and low overall impact (2% of national emissions) highlight scalability challenges. Sectoral greenhouse gas emissions rose 196% to 770 ktCO₂e, with agriculture's share declining from 77% to 32%, overtaken by industry (39%) and transport (26%). Emissions growth was driven primarily by transport activity (46.2% contribution; feature importance 0.176) and industrial GDP (38.1%; 0.129), while the energy sector’s –7.1% offset underscores the efficacy of renewable deployment. Intensity halved across sectors, yielding absolute decoupling in agriculture (0.9 indexes) and industry (0.8), though transport recoupled sharply. Decoupling analysis confirms full relative decoupling over the 13 years, with emissions rising only 4.0, lagging GDP growth, and producing a 41.3% reduction in intensity (–15.948 tCO₂ per million USD per year). Periodically, 2010-2015 achieved a -26.1% intensity drop foundational to CRGE, while 2016-2023 sustained -17.7% amid a 39.8% emissions rise, averting 117,426 ktCO₂ (4.2% effectiveness). Net effects balanced 184.0% GDP expansion with 67.6% offsets, closing a 0.36 efficiency gap. These findings affirm Ethiopia's positive low-carbon trajectory, economic decoupling, balanced mitigation drivers, positioning it as an African exemplar. Yet vulnerabilities such as drought exposure, urbanization pressures, and equity gaps demand accelerated reforms to deliver NDC-aligned emissions cuts and net-zero by 2050.

The 2026 Strong El Niño Triggers a Compounding Drought-to-Flood Cascade, Elevating Multisectoral Risks to East African Agriculture and Public Health Belay Sitotaw Goshu; Muhammad Ridwan
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 6 No 2 (2026): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (May
Publisher : Britain International for Academic Research (BIAR-Publisher)

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The World Meteorological Organization projects the 2026 El Niño to rank among histories strongest, with an 80% probability of onset between June and August and a 63–65% chance of attaining super-strength from October 2026 through February 2027, posing a dire threat to climate-vulnerable East Africa. This paper provides a holistic, predictive assessment of the event's cascading consequences for agriculture and public health across the region. Our synthesis integrates climatic forecasts from WMO, NOAA, and ICPAC; agricultural and food-security indicators from FAO GIEWS, FEWS NET, and IPC classifications; health surveillance data from WHO; and historical lessons from the 1997–1998 and 2023–2024 episodes. We project a distinct biphasic pattern: drought from June to September curtails planting and growth in western unimodal zones; Ethiopia, Sudan, South Sudan, Uganda, and western Kenya followed by a positive Indian Ocean Dipole-driven deluge from October to December. This second phase unleashes widespread flooding across Kenya, Somalia, southern Ethiopia, and Uganda, destroying standing crops, spoiling stored grain, and rupturing transport and market infrastructure. Staple cereal yields, notably sorghum and millet, could plummet by up to 30%. Concurrently, inundated landscapes amplify Rift Valley fever transmission, triggering substantial livestock losses. The compound effect would push roughly 8.8 million people across 22 high-risk nations into acute food insecurity; Somalia alone may see 6 million individuals facing IPC Phase 3 or worse. Health systems will grapple with surges in cholera, malaria, dengue, and heat-related morbidities, with critical hotspots centering on the Lake Victoria and Tana River basins, the Juba and Shabelle catchments, and densely populated urban hubs like Nairobi. This impending super-El Niño constitutes an unprecedented humanitarian emergency, yet its forecast lead time offers a tangible preparedness window. We urge immediate investments in early-warning system upgrades, climate-resilient crop varieties, irrigation and flood defenses, expanded disease surveillance and vaccine stockpiles, robust water-sanitation-hygiene programs, scaled humanitarian logistics, and targeted interventions addressing the structural poverty and land-use pressures that magnify climatic shocks.

A Systematic Literature Review of Digital Payment in Ethiopia: Challenges, User Satisfaction, and Socio-Economic Impact Belay Sitotaw Goshu; Muhammad Ridwan
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 6 No 2 (2026): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (May
Publisher : Britain International for Academic Research (BIAR-Publisher)

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This systematic literature review examines the challenges, user satisfaction determinants, and socio-economic impact of digital payments in Ethiopia. Following PRISMA guidelines, a comprehensive search of Scopus, Web of Science, Google Scholar, the Addis Ababa University Institutional Repository, and African Journals Online was conducted, covering literature published between 2015 and 2026. The review synthesises findings from peer-reviewed journal articles, institutional reports, and postgraduate theses, employing the Technology Acceptance Model and Diffusion of Innovation theory as analytical frameworks. The findings reveal that while Ethiopia's digital payment ecosystem has experienced remarkable growth, exemplified by Telebirr's 46.6 million users and digital transactions exceeding 18 trillion Birr annually, persistent challenges impede the transition from access to meaningful usage. Five interconnected categories of barriers are identified: infrastructure deficits, trust and security concerns, economic and affordability barriers, organizational and institutional weaknesses, and socio-cultural factors. Trust emerges as the critical mediating factor between service provision and user satisfaction, serving as the primary adoption driver. User satisfaction is determined by trust, convenience, speed, security, cost, and user experience, with integrated theoretical models demonstrating strong predictive power (R² = 0.675). Socio-economic benefits are evident across financial inclusion, economic formalization, social empowerment, and enterprise development, though benefits remain unevenly distributed. The National Bank of Ethiopia's Digital Payment Strategy 2026–2030 represents a necessary policy reorientation toward trust-building and active usage. Recommendations include strengthening digital infrastructure, reducing transaction costs, enhancing consumer protection, and prioritizing gender-responsive innovation.

Leapfrogging into Digital Credit: The Trade-off between Financial Inclusion and Portfolio Risk in Sub-Saharan Africa: A Comparative Analysis of Kenya and Ethiopia Belay Sitotaw Goshu; Muhammad Ridwan
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 6 No 2 (2026): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (May
Publisher : Britain International for Academic Research (BIAR-Publisher)

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The rapid proliferation of mobile-based lending across Sub-Saharan Africa has generated a fundamental tension: digital credit promises financial inclusion at scale yet carries inherent portfolio risks that threaten lender stability and borrower welfare. This study examines this inclusion-risk trade-off through a comparative analysis of Kenya, a mature digital credit market, and Ethiopia, an emerging latecomer with significant leapfrogging potential. Drawing on bank-level loan performance data, regulatory frameworks, and institutional analysis spanning 2014–2025, the study documents Kenya's "develop first, regulate later" trajectory, which achieved remarkable inclusion, 5.5 million borrowers, and Sh76.8 billion in disbursements but at the cost of a micro-loan default crisis, with loans below KES 1,000 defaulting at 83.1 percent. Four determinants-loan appraisal, borrowing costs, disbursement management, and repayment terms mediate this trade-off. Ethiopia, by contrast, has adopted a proactive regulatory framework but constrained inclusion through a bank-account mandate that excludes the unbanked majority. Early risk indicators, unsecured lending at scale, fee opacity, and emerging defaults suggest vulnerabilities are already present. The comparative analysis yields five stylized facts and five policy recommendations for latecomer economies: recalibrate credit access, strengthen consumer protection, invest in financial infrastructure, adopt regulatory sandboxes, and enhance supervision. The findings extend leapfrogging theory, demonstrating that technological leapfrogging does not automatically imply regulatory leapfrogging. Ethiopia has a narrow window to integrate innovation, inclusion, and stability from the outset, offering lessons for emerging digital finance markets worldwide.

Future Compound Heat-Flash Drought Events Amplify Socioeconomic Exposure and Human Displacement Risks across East Africa Belay Sitotaw Goshu; Muhammad Ridwan
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 6 No 2 (2026): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (May
Publisher : Britain International for Academic Research (BIAR-Publisher)

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East Africa faces an escalating climate crisis driven by the amplification of compound heat-flash drought (CHFD) events. This study quantifies future CHFD dynamics, socioeconomic exposure, agricultural impacts, and human displacement risks across East Africa under moderate (SSP2-4.5) and high-emissions (SSP5-8.5) scenarios. Using a weighted multi-model ensemble from CMIP6 projections, we analyze historical (1981–2010) and future (2021–2100) periods, integrating population density data, agricultural statistics, and displacement modeling frameworks. Under SSP5-8.5, moderate CHFD frequency is projected to double, while severe events increase by 60% by 2100. Population exposure increases by up to 60% in southern Tanzania and 40–55% in northeastern Kenya, southern Somalia, and eastern Ethiopia. Compound drought-heatwave exposure is linked to 27% (±4.2%) reductions in harvested area and 35% (±5.1%) reductions in crop production, with maize and sorghum most severely affected (β = −0.47 to −0.53, p < 0.01). Rain-fed systems suffer losses exceeding 30%, while irrigated systems demonstrate resilience with losses below 10%. Climate change, accounting for 57.4–71.2% of exposure changes, is the primary driver, with population growth contributing 18.5–26.8%. Climate change could force 6.9–10.1 million people in East Africa to move internally by 2050. These findings demand urgent emission reductions, as mitigation is the most effective strategy for reducing future risks. Adaptation priorities include climate-resilient crops, irrigation expansion, improved flash drought early warning systems, social protection for vulnerable populations, and migration governance frameworks. Region-specific strategies are essential given East Africa's heterogeneous climate responses.

Beyond Hype and Hardware: The Structural Determinants of EdTech Sustainability in Ethiopia's Quest for SDG 4 Belay Sitotaw Goshu; Muhammad Ridwan
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 6 No 2 (2026): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (May
Publisher : Britain International for Academic Research (BIAR-Publisher)

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Ethiopia, Africa's second most populous nation, confronts a profound educational paradox: a youthful demographic dividend—with over 70% of the population under 30, coexists with a failing education system characterised by a 8.4% university admission rate, 42% graduate unemployment, and over 9 million children out of school. Educational technology (EdTech) has been heralded as a transformative solution, yet sustainability remains elusive. This paper critically examines the structural determinants shaping EdTech sustainability in Ethiopia, moving beyond techno-solutionist narratives to interrogate the interconnected infrastructural, human, financial, and geopolitical factors that perpetuate a self-reinforcing vicious cycle of unsustainability. Employing a Critical Interpretive Synthesis (CIS) combined with a single-embedded case study design, the study synthesises evidence from policy documents, startup ecosystem data, and scholarly literature. The findings reveal that infrastructural failure, characterised by unreliable electricity (44% rural access), limited connectivity (9% rural internet penetration), and prohibitive data costs diminishes teacher morale and agency, reducing technology utilisation and perceived impact. This dissuades investors, reinforcing governmental reluctance to scale digital contracts and perpetuating infrastructural neglect. The paper introduces the 3-P Alignment Model (People, Partnerships, Policy) as an analytical framework for sustainable EdTech deployment. Policy recommendations include prioritizing universal electrification and subsidized bandwidth over hardware procurement, shifting donor funding from short-term pilots to patient capital (5-10 year horizons), and centring foundational literacy through low-tech, high-touch approaches. The paper concludes that systemic integration, not piecemeal digitization, constitutes the only sustainable pathway to leveraging technology for educational development in Ethiopia and analogous fragile states.

Carbon Dioxide Utilization and Removal: Building Circular Carbon Economy Belay Sitotaw Goshu; Muhammad Ridwan
Economit Journal: Scientific Journal of Accountancy, Management and Finance Vol 6 No 3 (2026): Economit Journal: Scientific Journal of Accountancy, Management and Finance: (Aug
Publisher : Britain International for Academic Research (BIAR-Publisher)

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Ethiopia, vulnerable to climate extremes like droughts affecting 20 million annually, faces a 68% emissions rise by 2030 without intervention, per NDC 3.0. Carbon dioxide removal (CDR) and utilization (CCU) technologies offer pathways to net-zero by 2050, yet deployment lags due to technological immaturity, barriers, and socioeconomic inequities in a 120 million population reliant on agriculture (70% of the workforce). This study evaluates CDR/CCU viability, barriers, employment transitions, SDG synergies, and policy-financing needs to inform equitable scaling, targeting 50 MtCO₂e annual removal and 1.2 million green jobs by 2030. Methods: Multidimensional assessment integrated raw data (TRL, scalability, negativity, and costs) via bubble charts, barrier heatmaps, lifecycle balances, scalability matrices, employment projections, SDG linkages, regional vulnerabilities, policy timelines, complexity priorities, and financing mixes. Quantitative modeling employed correlations (e.g., r = 0.62 for scalability-negativity), econometric simulations, and geospatial analysis across 10 technologies and 9 regions. Findings: CDR outperforms in negativity (0.82 mean) and permanence (3,060 years) but trails CCU economically (-27.5 USD/tCO₂); barriers peak economically (8.3 severity) with $1.92B financing gaps; transitions yield 2.5 million jobs and a 20.6-point SDG uplift (strongest SDG 7 linkage, 10/10); Oromia anchors potential (5.8 growth); policies favor regulatory (5 instruments), and complexity prioritizes renewables (120k jobs, Figure 12); $3.5B is mobilized via 35% international finance. Novelty: First integrated Ethiopia-centric framework blending technoeconomic, barrier, just transition, and policy analyses, revealing 70:30 CDR-CCU portfolios for 10 GtCO₂/year at 80 USD/t aggregate, with regional equity modeling reducing vuln-poverty correlations by 25%. Viable for resilient net-zero, amplifying co-benefits amid 1.5°C risks. Allocate $1B phased investments (40% renewables/forestry), harmonize regulations, and reskill 500k workers for inclusion.

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