Journal of Research Administration

Oyakhiromhe Bamidele Agbadua, Ebisi Njideka Lilian, Ugo Celina Amauchechukwu PDF

The rapid emergence of digital transformationdriven by technologies such as artificial intelligence (AI), blockchain, cloud computing, big data analytics, and automationis fundamentally reshaping financial reporting standards and corporate governance practices in emerging markets.In many developing economies across Africa, Asia, and Latin America, digital tools enable real-time data processing, predictive analytics, and impenetrable audit trails, leading to more timely, accurate, and standardized financial reports. However, the transition is not seamless. Persistent barriers such as inadequate digital infrastructure, limited technological literacy, regulatory inconsistencies, cybersecurity vulnerabilities, and resistance to change often hinder full realization of these benefits in emerging markets. The impact of digital transformation often depends on the strength of governance systems, that is when companies with skilled boards and effective audit committees tend to benefit more.This study employs a mixed-methods approach combining qualitative expert interviews, documentary analysis of regulatory frameworks in Nigeria, India, and Brazil, and quantitative analysis using data from the World Bank’s Global Findex and IMF Digital Adoption Index. A Digital Governance Index (DGI) was constructed and regressed against Financial Reporting Quality (FRQ) while controlling for institutional quality and GDP per capita. Cross-country case comparisons from emerging markets in Africa, Asia, and Latin America were used to contextualize the findings. Drawing on empirical insights and case analyses from developing contexts, this research highlights that digital transformation holds transformative potential to align local practices with global benchmarks, foster investor confidence, and drive sustainable economic growth. Yet, success demands targeted investments in infrastructure, skills development, and adaptive regulatory environments.Ultimately, the study reiterates that strategic integration of digital technologies into financial reporting and governance can bridge institutional gaps in emerging markets, yielding enhanced transparency, efficiency, and accountabilityprovided that challenges are proactively addressed through collaborative public-private efforts.

Hung Phan Tran Minh PDF

This study examines the relationship between cash flow volatility and trade credit among firms listed on the Vietnamese stock market. Employing Feasible Generalized Least Squares (FGLS) and System Generalized Method of Moments (System GMM) estimations on a panel dataset of 581 non-financial firms over the period 2015–2024, the results indicate that cash flow volatility is negatively associated with accounts receivable. This finding remains robust across a range of robustness checks, including the use of alternative proxies for both explanatory and dependent variables, controls for macroeconomic factors, and alternative model specifications. In addition, the results reveal that the cash conversion cycle attenuates the negative impact of cash flow volatility on accounts receivable, whereas cash holdings amplify this adverse relationship. These findings underscore the critical role of cash flow risk in shaping firms’ trade credit policies.    

Abdul Afeez Ochepa, Abdulmalik Jimoh,Mukhtar Mayowa Aliu, Shaibu Halidu, Afisat Abolore Ayorinde PDF

This study investigates the mediating effect of organisational capability on social entrepreneurship and sustainable community development in South Western Nigeria. The study employed quantitative approach using survey research method with a structured questionnaire and proportional stratified random sampling techniques to gather response from 507 regular household population comprising of individuals, Community Development Associations (CDAs) leaders and beneficiaries of social enterprise in South Western Nigeria. Partial Least Square of Structural Equation Modelling (PLS-SEM) was used for data analysis. The study revealed that commercial activities and social change intention does not have significant direct effects on sustainable community development. Conversely, inclusive governance and organisational capability have significant direct effect on sustainable community development. Organizational capability mediate the relationship from social change intention, commercial activities and inclusive governance to sustainable community development in South Western Nigeria. Thus, the study conclude that this findings provide an empirical backing for the mediating role of organizational capability in the model of the study. The implication of the findings illuminated that in an increasingly deprived environment where social problems are in persistent increase, addressing social issues requires organisational capability. The study recommend that social entrepreneurs should develop appropriate capacity to strengthen their organisational capabilities before embarking on social mission and change making activities in their communities.  

S. J Saka; I. I Paiko; C. K. Dauda PDF

Rising concerns about graduate unemployment and the limited entrepreneurial outcomes of university programmes have intensified attention on the performance of University Entrepreneurship Centres (UECs), particularly in developing economies. This study examines the role of industry collaboration in the nexus between managerial skills, networking, and University Entrepreneurship Centre performance in North Central Nigeria. Drawing on the resource-based and entrepreneurial ecosystem perspectives, the study adopted a quantitative research design and utilises data collected from 281 managers, coordinators, and senior administrative staff of UECs across public and private universities. Data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM).The results reveal that managerial skills have a positive and significant effect on UEC performance (β = 0.253, p < 0.001), indicating that effective leadership and strategic coordination enhance centre outcomes. Networking also exerts a strong positive influence on performance (β = 0.359, p < 0.001), underscoring the importance of external linkages and stakeholder engagement. In addition, industry collaboration has a significant direct effect on UEC performance (β = 0.190, p < 0.001). More importantly, industry collaboration significantly moderates the interaction between managerial skills and performance (β = 0.259, p < 0.001), as well as between networking and performance (β = 0.134, p = 0.010), suggesting that internal capabilities translate more effectively into performance outcomes when supported by strong industry partnerships. The study concluded that UEC performance is best understood as a function of managerial competence, relational networks, and structured industry engagement. The findings offer practical insights for university administrators and policymakers seeking to strengthen entrepreneurship centres as drivers of innovation and employability in Nigeria.  

Omowumi Adebola Adeniyi-Agbaje; Samuel Oyeyemi Agbeleoba PDF

Nigeria confronts an escalating climate crisis, intensified by its agricultural dependence and vulnerability to extreme weather, necessitating effective implementation of greenhouse gas (GHG) policies like the Climate Change Act 2021 and Nationally Determined Contributions (NDCs) targeting net-zero by 2060. Despite a robust policy framework, persistent communication gaps undermine public awareness, stakeholder engagement, and behavioral change, as technical documents remain inaccessible and top-down approaches prevail. This study integrates Environmental Communication Theory, Framing Theory, Goal Framing Theory, Moral Foundations Theory, and discourse analysis to interrogate these deficiencies. Analysis of policy texts, including NDC 3.0, reveals dominant technical-economic frames that alienate diverse audiences, exacerbated by low media coverage, limited local-language dissemination, and weak synergy between legal mandates and communication strategies. The challenges include inadequate public information, tokenistic participation, and culturally insensitive messaging, particularly in rural energy access contexts. The paper proposes sustainable communication strategies: audience-segmented framing, hybrid digital-traditional media campaigns, community-based participation, multi-stakeholder coalitions, and cultural adaptations leveraging storytelling and religious leaders. This paper advocates a National Climate Change Communication Strategy, capacity building, educational integration, and research on intervention efficacy. By embedding inclusive, participatory communication, Nigeria can mobilize societal support, enhancing policy success and fostering climate resilience. Effective communication is thus positioned as indispensable for translating policy ambition into equitable, low-carbon outcomes.