Economit Journal: Scientific Journal of Accountancy, Management and Finance

Critically Evaluate How Technology Enhances International Banking Performance

Okonkwo Doris Ngozi — 2026-04-10

This study critically evaluates how technology enhances international banking performance, with a particular focus on Nigerian banks engaged in global transactions. The research examines key technologies adopted in international banking, their impact on operational efficiency, the speed and reliability of cross-border transactions, and the challenges associated with technological adoption. An ex post facto research design was employed, using secondary data from 2000 to 2023 collected from the Central Bank of Nigeria, National Bureau of Statistics, and the World Bank. Data were analyzed using descriptive statistics and Ordinary Least Squares (OLS) regression to establish relationships between technology adoption and banking performance indicators. Findings reveal that technologies such as online banking platforms, mobile banking applications, and SWIFT systems are widely adopted, with emerging technologies like blockchain and artificial intelligence being gradually implemented. Technology adoption significantly improves operational efficiency, reduces transaction time, increases reliability of cross-border transfers, and enhances overall banking performance. However, challenges such as high implementation costs, cybersecurity risks, and inadequate staff training impede optimal technology adoption. The study concludes that technology is a critical driver of competitiveness, efficiency, and profitability in international banking and recommends strategic adoption, capacity building, robust cybersecurity measures, and continuous monitoring to maximize its benefits. These findings contribute to the literature on digital banking and provide practical insights for banking managers and policymakers seeking to leverage technology for improved international banking performance.

Artificial Intelligence in Corporate Financial Communication

Okonkwo Doris Ngozi — 2026-04-10

Financial reporting was enhanced by Artificial Intelligence (AI), which served as a communication channel enabling investors to make informed investment decisions. Financial reports acted as a window through which investors assessed the financial performance of an organization. AI had become a transformative force in corporate financial communication, reshaping how organizations collected, analyzed, and disseminated financial information. Financial reporting, which served as a vital communication tool between companies and investors, was increasingly strengthened by AI to ensure accuracy, timeliness, and transparency. Technologies such as Machine Learning (ML), Natural Language Processing (NLP), and Robotic Process Automation (RPA) had emerged as powerful tools that enhanced the efficiency and reliability of financial reporting and investor relations. The objective of this study was to examine the impact of AI on corporate financial communication, emphasizing its role in improving financial reporting quality, investor engagement, and decision-making. The study adopted a qualitative research design and employed a systematic review of relevant literature, including peer-reviewed journal articles, industry publications, and case studies that explored the application of AI in financial management and communication. Data was analyzed thematically to identify the major trends, opportunities, and challenges associated with AI adoption in financial reporting. The study provided insights into how AI technologies could be effectively integrated into financial communication practices while maintaining ethical standards, data transparency, and human oversight.

Beyond the Zero-Sum Game: A Paradigm Shift from Hydro-Politics to Hydro-Economics in the Eastern Nile Basin

Belay Sitotaw Goshu — 2026-04-18

The Nile Basin remains one of Africa's most contested transboundary water systems, characterized by downstream hydro-hegemony rooted in colonial-era agreements (1929 and 1959) that allocated nearly all flows to Egypt and Sudan while excluding upstream rights. The Grand Ethiopian Renaissance Dam (GERD), Ethiopia's flagship hydropower project, has intensified tensions by challenging historic claims and introducing perceived zero-sum risks to downstream water security. This study examines the paradigm shift from a zero-sum hydro-political framework, focused on fixed volumetric allocations and securitized narratives, to a hydro-economic approach emphasizing system optimization, benefit-sharing, and positive-sum outcomes. Drawing on hydrological modeling, economic valuation, and institutional analysis, the research evaluates coordinated GERD–Aswan High Dam operations, water-energy swap mechanisms, drought and filling protocols, joint augmentation projects, and trilateral institutional architecture under African Union mediation. Novelty lies in reframing the GERD as a regional asset rather than a threat: upstream regulation reduces evaporation losses, attenuates floods, buffers droughts, traps sediment, and anchors clean energy exports via regional grids. Coordinated scenarios yield basin-wide gains, minimized downstream deficits, enhanced hydropower efficiency (up to 35% increase), expanded irrigation, and annual economic benefits exceeding $3 billion, transforming interdependence into mutual prosperity. Findings demonstrate that equitable cooperation outperforms unilateralism, with adaptive protocols and trust-building mechanisms (real-time data sharing, joint modeling, dispute prevention) enabling resilience amid climate variability. The Nile can serve as a model for pan-African transboundary governance, aligning with Agenda 2063 and the Silencing the Guns initiative. In conclusion, the choice is not between Ethiopian development and Egyptian security, but between perpetuating conflict and embracing shared prosperity. Recommendations include establishing a Joint Nile Commission, formalizing water-energy swaps, adopting trigger-based protocols, pursuing joint infrastructure, and leveraging AU guarantees for implementation.

Impacts of Online Child Sexual Abuse in the Gambia: The Perspective of Child Protection Officers (Case Study: Serekunda Tourism Development Areas)

Yahya Muhammed Bah — 2026-04-21

The digital technology has positively transformed the life and living conditions of many people around the globe. However, studies have revealed some negative socio-economic, political, cultural; and environmental impacts. This case study was conducted to interrogate online child sexual abuse and exploitation in The Gambia focusing on the motivating factors, techniques, negative impacts, victims and perpetrators support services, preventive strategies; and institutional collaboration. Based on the findings the negative consequences encompass: psychological trauma, poor academic performance, mental disorders, drug abuse, diseases, stigma and discrimination, difficulties in the upbringing of children; and sanctions to the travel and hospitality industry.