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Review Open access Aug 2026

ASSESSING THE IMPACT OF DIGITAL ACCOUNTING SYSTEMS ON THE FINANCIAL REPORTING QUALITY OF SMES IN GOMBE METROPOLIS

This study investigates the impact of digital accounting systems on the financial reporting quality of Small and Medium-sized Enterprises (SMEs) in Gombe Metropolis, Nigeria. Recognizing the critical role of accurate, timely, and transparent financial reports for SME growth and sustainability, the research adopts a cro...

Yunusa · 0 citations
Open access Sep 2026

PUBLIC SERVICE RULES AND EFFECTIVE SERVICE DELIVERY IN THE ADMINISTRATION OF HIGHER INSTITUTIONS IN NIGERIA

Public service rules constitute the regulatory framework that governs the conduct, responsibilities, and operational procedures of public sector employees. In Nigeria, these rules are designed to promote accountability, discipline, efficiency, and transparency within public institutions. However, despite the existence...

Usman, Yunusa, Abubakar et al. · 0 citations

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