Journal of Governance and Accountability Studies

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.

Current Issue

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.

Published
2025-02-05

Articles

Cloud accounting: strategic advantage for maximising Shareholder wealth in Nigeria’s pharmaceutical sector

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.

The dynamics of fiscal deficit and current account in 12 SADC countries

Purpose: This study examines the relationship between fiscal deficits and current account deficits in SADC countries. Methods: A panel analysis using a random-effects model with secondary data from 2009 to 2020 was employed. Results: Higher fiscal deficits affected current account deficits in the SADC region. Real interest rates and trade openness are critical determinants of both deficits. Contributions: This study enhances the understanding of macroeconomic imbalances in the SADC region, guiding policymakers in creating tailored policy frameworks for economic stability and sustainable development. Novelty: The study provides a comprehensive analysis of the relationship between fiscal deficit and current account deficits in Southern African Development Community (SADC) 12-member countries, offering significant insights into the macroeconomic dynamics of the region. A panel analysis using a random effects model with data spanning September 2009 to December 2020 was employed, capturing trends and individual country effects. This study provides a robust examination of common trends and individual country effects, enriching the understanding of how these macroeconomic variables are important within the SADC context. Its emphasis on tailored policy frameworks to address fiscal and external imbalances reflects a forward-looking approach, offering practical guidance for policymakers striving to enhance economic stability and sustainable development within the SADC region. As an area for further study, the same research can be replicated in BRICKS countries and a comparative analysis can be conducted for a broader analysis.

The challenges of digital governance in the Regions: Study in Central Lampung Regency, Indonesia

Purpose: Adopting digital technology in government processes is believed to improve a state's administration. Almost any change management theory emphasizes the importance of technology as one of the main components to address whether an organization, including public organizations has the ability to win competitions. Digital technology adoption for public services responds to inefficiency, participation frustration, and minimum collaboration and service innovation. This paper investigates the application of digital technology in an integrated digital government modernization, its implications, and challenges in creating expected public values in the Middle Lampung Regency, Indonesia. Methods: This qualitative study involved informants with authority in regional digital government administration. Data were collected through interviews and document analysis. Data were analyzed by using a descriptive content analysis procedure. Results: The results show that although digital government services have been implemented in various types of public services, they are not integrated with public service business processes so digital service applications spread across various types of services cannot be integrated properly. Limitations: There are gaps between applications and service qualities, including fraud in some cases. Contributions: The digital government that is expected to be the optimal method for improving innovation, value, and public service quality cannot be implemented quickly because of complex challenges that must be addressed.

Financial stress among female entrepreneurs in Nigeria: The buffering effect of financial literacy

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.

The impact of electronic procurement (E-procurement) on public sector accountability in Ghana

Purpose: This study investigates the antecedents and consequences of e-procurement in Ghana, focusing on its role in enhancing transparency and accountability in public procurement. Methods: The research sampled 200 respondents from various government agencies in Accra, including the Department of Roads, Ghana Cocoa Board, Ghana Health Service, and Tema Metropolitan Assembly. Data were analyzed using graphs, tables, descriptive statistics, chi-squared tests, and simple regression analysis. Results: The findings revealed that the effective implementation of e-procurement in Ghana began in 2019, with agencies such as the Department of Feeder Roads, Ghana Cocoa Board, Ghana Health Service, Koforidua Technical University, and Tema Metropolitan Assembly adopting the system. The Ghana e-procurement system (GHANEPS) includes key components such as e-tendering, e-requisition, e-tender evaluation, e-supplier selection, and e-supplier relationship management. The study also found that transparency, accountability, automation, and a secure system were critical success factors in reducing corruption. In addition, a positive association was observed between e-procurement adoption and transparency in public procurement. Conclusion: The findings underscore the significant role of e-procurement in enhancing transparency and accountability in Ghana’s public procurement processes. Limitations: The study was limited to selected government agencies in Accra, which may restrict the generalizability of the findings to other regions and institutions in Ghana. Contributions: This research contributes to the literature on public procurement reforms in Ghana, highlighting the effectiveness of e-procurement in enhancing transparency and accountability in public procurement, which has not been examined in previous studies in the Ghanaian context.

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