Vol. 3 No. 12 (2026): June 2026

Articles

• Digital agricultural extension systems, mobile communication adoption, and financial inclusion among smallholder farmers in Southwest Nigeria

  R. O. Raji, O. S. Salami, O. S. Aladejubelo, S. A. Ishola

  1-14

  • Article Full Text

• Determinants of climate smart agricultural practices adoption among maize farmers in Oyo State, Nigeria

  George Charis Ayodele, D.A. Agbonika

  15-34

  • Article Full Text

• Participatory communication, community radio, and financial inclusion for sustainable rural development in Nigeria

  O. S. Salami, O. S. Aladejubelo, R. O. Raji, S. O. Bamisaye

  35-47

  • Article Full Text

• Ethnobotanical survey of plants used in the treatment of mycobacterium tuberculosis in Gwagwalada and Kuje Area Councils

  Cynthia Oluchi Okoro, Rebecca Wusa Ndana, Bukola Catherine Akin-Osanaiye, Janet Effiong Isong

  48-61

  • Article Full Text

• Variance analysis of direct material and direct labor costs

  Reshna Osman, Sina Star, Rayan Khalid, Hevi Hardi, Aland Farhad, Lania Khalil, Farzand Aram, Zryan Burhan, Muhammad Kamal, Aland Shakhawan, Bilal Rawf

  62-70

  • Article Full Text

• The role of cost accounting in reducing costs in small businesses

  Awer Yahya Abdul, Shewa Shorsh Salahaddin, Rastgo Muhammed Latif

  71-85

  • Article Full Text

• The role of managerial accounting in reducing business costs

  Asan Ari, Hanar Burhan, Hana Faeq, Lare Farhad, Mad Omer

  86-92

  • Article Full Text

• The importance of cost analysis in strategic decision-making

  Przha Mustafa Mohammed, Alaa Qasim, Abdulrahman Kamil Kakabra, Noor Raed

  93-106

  • Article Full Text

• The role of cost accounting in reducing costs and maximizing profits

  Peshang Salam Raouf

  107-118

  • Article Full Text

• Impact of lean and agile workforce strategies on operational efficiency in Nigerian manufacturing firms

  Chidinma Okeke, Sunday Ade Bello

  119-142

  • Article Full Text

• Financial management skills and SME survival in Nigeria

  J. A. Adeyokunnu

  143-179

  • Article Full Text

• Entrepreneurial finance as a catalyst for inclusive growth in Nigeria

  J. A. Adeyokunnu

  180-216

  • Article Full Text

• Democratic governance and women's representation in Nigeria's 9th House of Representatives

  Sherifat Adijolade Adebisi, Phillip Terzungwe Vande

  217-242

  • Article Full Text

• Cyber fraud and digital payment systems in Nigeria: causes and control measures

  O. S. Aladejubelo

  243-272

  • Article Full Text

• Data privacy compliance and operational performance of fintech firms in Nigeria

  O. S. Aladejubelo

  273-296

  • Article Full Text