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
2024-10-08

Articles

Design of village e-budgeting information systems

Purpose: This study aims to design the flow of the e-budgeting system to develop the village financial system, as well as to increase transparency and accountability of the web-based budget system and minimize the occurrence of corruption loopholes in the village. Method: The design system uses the waterfall method to analyze a model systematically. The model development step starts with the design of the system, database, menu structure, and interface. The design of the e-budget information system is built using PHP and MySQL programming in the form of web-based applications. Results: This study developed a web-based e-budgeting application using the waterfall method to manage village finances. The online system increases flexibility, allowing access from any device. It runs smoothly on computers, with all menus functioning as designed, and is expected to simplify village financial management. Limitations: The researchers’ capability in designing the system is not optimal, as the researchers do not have the basis of informatics engineering, so the results obtained and delivered are not too detailed. Contributions: This system is expected to be useful to facilitate the process of financial management at the village government level. Novelty: The novelty of this study lies in the design of a village e-budgeting system with features like automatic Standard Unit Price calculation, automated tax management, and tracking of village income (PADes) for transparency. This application aims to enhance financial management, ensuring transparency and accountability in the village.

Determinants of brain drain in Nigeria: Does financial inclusion matter?

Purpose: Nigeria has witnessed a substantial emigration of educated and skilled workers to other countries in the quest for greener pastures. Developing nations, such as Nigeria, with a recognizable number of highly educated and skilled individuals with an attitude to work to earn a living, are potentially exposed to brain drain syndrome, which is inimical to economic prosperity struggles. Hence, this study investigated whether financial inclusion is a determinant of brain drain in Nigeria. Method: Quantitative methods were used in this study, employing ARDL-ECM regression to analyze both short- and long-run relationships among the variables. Data were collected from the International Monetary Fund, Nigeria Bureau of Statistics, and the Central Bank of Nigeria (2003–2022). Results: The study established that Gross Domestic Product per Capita, ATMs per 100,000 Adults, Deposits with Commercial Banks % to GDP and Political Stability have a negative relationship with Brain Drain in Nigeria, whereas unemployment, bank credit to the private sector, and government efficiency have a positive relationship with brain drain. Limitations: The study was limited to Nigeria, and the findings may not be generalizable to other countries. Contributions: This study contributes to the field of finance in terms of financial inclusion matters and to the Nigerian government by identifying the determinants of brain drain in Nigeria. Novelty: This study added financial inclusion as a determinant of brain drain in Nigeria, which other existing studies have not covered.

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