Vol 5, No 2 (2026)

Table of Contents

Articles

The Nexus Between Physical Capital and Technological Progress in Reducing Poverty in Nigeria
Andrew Nande (Author)
1-17
DOI: https://doi.org/10.46654/7xw5jk87
Indirect Tax on Income Distribution in Nigeria
Sylvanus Anastasia Nma, Onyema, Adaeze Chizoba (Author)
18-28
DOI: https://doi.org/10.46654/7bvx4004
Leveraging on Financial Intelligence for Effective Strategic Decision-Making in the Digital Economy
Ukolobi Omohefe Israel, PhD, FCA, Ukolobi Omohefe Israel, PhD, FCA, Falope Femi Joshua, PhD, CNA (Author)
29-42
DOI: https://doi.org/10.46654/4p9dm454
Organizational Change and Employees’ Resistance: The Strategic Role of Human Resource in Managing the Menace in Manufacturing Companies
Vitus Achu Amadi, Ph.D., Dr. Nworgu, Kelechi Godson (Author)
43-55
DOI: https://doi.org/10.46654/sstx1q25
Testing the Export-Led Growth Hypothesis in Nigeria: The Roles of Exports, Imports, and Trade Balance in Economic Growth in the Context of AfCFTA and the 2026 Fiscal Reforms
Dr. Erhuotor Ejiro Efe, Godfrey Chikwenye Uzomah (Author)
56-84
DOI: https://doi.org/10.46654/dw061s81
Accounting for Intangible Assets in Technology Companies: Recognition, Measurement, Disclosure and Value Relevance
Ojuye Thomas Enewerome (PhD) (Author)
85-100
DOI: https://doi.org/10.46654/bjd0jz79
The Impact of Artificial Intelligence (AI) and Tax Revenue Compliance in Nigeria Revenue Service
Okee, Chiemam Faith, Okee Ibuchi Martins, Evans Nwaba (Author)
101-115
DOI: https://doi.org/10.46654/v9g8cn03
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