Factors Affecting the Intention to Use Digital Banking: An Empirical Study from an Emerging Economy

Purpose: Banks are adopting digital banking to attract clients by providing more useful services, and creating safe, dependable, and easy-to-use online tools. The purpose of this research is to examine the factors influencing the overall adoption of digital banking by retail banking customers. Methods: An expanded technology acceptance model (TAM) serves as the basis for the theoretical framework of the study. A structured survey of 200 consumers is used to gather primary data, and multiple regression analysis is used to examine the correlations between six independent components. Results: The research indicates that web capabilities, perceived utility, and awareness all have a positive and significant impact on the adoption of digital banking. Implications: This study offers guidelines for creating service models and boosting the use of digital banking. The findings can help policymakers and financial organizations devise strategies for constructing the infrastructure and methods for offering digital banking services. Originality: It is a pioneering effort to explore the combined effects of Perceived usefulness, usability, Privacy, safety, trust Cost of transactions Awareness and Web features on Bangladeshi users’ intention to use digital banking.  Limitations: This study is based on quantitative data analysis with limited sample size and period. In future, qualitative research may be conducted for deeper understanding of the issue

Significance of Transformational Leadership on Project Portfolio Success within the Micro Financial Sector in Cameroon

Purpose: This research investigates the effect of transformational leadership on project portfolio success in the micro-financial sector in Cameroon. Method: A quantitative research approach was used for this study. Data were collected from 205 managers of Microfinance institutions in Cameroon and analyzed with the help of the SPSS, version 25. AMOS 23 was used to conduct Confirmatory Factor Analyses to examine convergent and discriminant validity. Results: The result showed that less than 60% of current microfinance institutions have adopted key aspects of transformational leadership (idealized influence; intellectual stimulation; inspirational motivation; and individualized consideration). It was observed that transformational leadership has a significant and positive effect on project portfolio success. The effect of such leadership is mediated by team building practices and teamwork quality. Implication: Transformational leadership is not well recognized in the micro-financial sector of Cameroon irrespective of its effect on project portfolio success. Microfinance institution managers should adopt and apply such leadership for higher performance of their project portfolios

Agripreneurship and Poverty Reduction: Empirical Evidence from Tubah Sub-Division, North West Region, Cameroon

Purpose: The purpose of the study is to investigate how entrepreneurship in the agriculture sector could help alleviate poverty in the Tubah region of Cameroon. Specifically, the study seeks to explore the potential of agripreneurship in creating job opportunities, increasing income levels, and improving the living standards of people in the region. Methods: Mixed-method design was employed for the study. Data was gathered with the help of a structured questionnaire from 384 households in Tubah-Cameroon and analyzed using the partial least square. Results: Results revealed that attitudes towards agripreneurship, innovative behavior, and the need for achievement had a positive effect on poverty reduction in Tubah Sub-Division.  Inheritance of family ventures and start-up motives were found to exert negative effect on poverty reduction. Implications: The study is expected to contribute to the understanding of how entrepreneurship in the agriculture sector can be leveraged to promote economic opportunities and promote sustainable development in rural areas

Tax Compliance in Indonesia: A Meta-Analysis

Purpose: This study aims to summarize existing research findings regarding the determinants of tax compliance in Indonesia by using Meta-analysis. Methods International databases (Scopus) and Indonesian-accredited journals (Sinta 2) are employed to collect data. A targeted search is conducted using the keyword “compliance” in connection with tax compliance, tax avoidance, tax evasion, and related terms. We used Harzing’s Publish application in searching for related papers. We begin with an initial sample of 71 meta-analyses and finally have 39 studies as the final sample of our literature review. Results: We found that a penalty is not the best way to solve compliance issues. In contrast to the traditional (enforcement) paradigm, our investigation revealed that sanctions could not fully explain compliance. Taxpayers should not feel heavily penalized when there is a delay in reporting. Sanctions that are low and less tangible make taxpayers underestimate existing sanctions. Furthermore, tax reform policies such as the Sunset policy (SP), are not regular provisions that are used consistently. SP is a particular tax policy that eliminates tax penalties for individual taxpayers who have recently registered and amended their tax returns. Implications: This study has substantial implications for the Directorate General of Taxes (GDT) concerning the policy approaches in dealing with tax non-compliance. The Indonesian tax authority needs to shift from sanction to voluntary compliance by framing a friendly approach in dealings with taxpayers. Originality: To our knowledge, this is the first study to review the determinants that influence tax compliance specifically in Indonesia using a meta-analysis lens. Limitations: Some important studies are not accessed because of budget limitations

Contribution of Agricultural Productivity to Industrialization in Africa: Does Infrastructural Development Matter?

Purpose: The objective of this study is to investigate the direct and indirect effects of agricultural productivity on industrialization. It also looks for the mediating role of infrastructural development on the effects of agricultural productivity on industrialization. Method: The system Generalized Method of Moments (GMM) methodology for 45 African countries is applied. It covers the period from 2005 to 2022. Results: The results show that agricultural productivity has a positive significant role on industrialization in Africa. This result is robust when industrialization is measured by employment in industry (EMIND). Infrastructural development has an enhancing role on the agricultural productivity-industrialization nexus. These results are robust for the two different measures of industrialization but are more enhancing on Employment in Industry than on Manufacturing Value Added (MVA). The study also observes that agricultural productivity interacts with the Water and Sanitation Index (WSS) on MVA to yield a positive net effect. Moreover, agricultural productivity interacts with ICT (Information and Communication Technology) and ECI (Electricity composite index) on both MVA and EMIND to yield positive synergy effects. Implications: The Electricity Composite Index is still not sufficient in Africa. Equally, there is a need for some countries like Chad, Ethiopia, Mozambique, and Niger to boost WSS above this threshold of 32.96 since this threshold is below the mean value for Africa as a whole. Policy-wise, it could be recommended that both agricultural productivity and infrastructural development should be strengthened, with emphasis on electricity, so as to achieve the much-needed level of industrialization for Africa.

Drivers of Financial Inclusion among Cocoa Producers in the Southwest Region of Cameroon

Purpose: Financial inclusion can considerably promote cocoa production and provide a buffer for the escape from poverty traps for cocoa-growing economies like Cameroon. However, the Southwest region of Cameroon still experiences a low level of cocoa production and poverty primarily due to financial exclusion. This article explores the drivers of financial inclusion in the region. Method: A stratified multistage sampling technique was used to survey 380 cocoa producers in the main cocoa-producing areas in the region through semi-structured questionnaires. Descriptive statistics were used to analyze the socio-economic variables and the probit model to analyze the drivers of financial inclusion, subject to the three major dimensions of financial inclusion; access to, use, and quality of financial services. Results: On average, the long distance of financial institutions (9.3 km), intermediate farm sizes (2.6 ha), and low annual income (1,125,863 FCFA) negatively influenced financial inclusion resulting in just 16.6% of farmers being financially included. The findings also revealed that financial inclusion is significantly enhanced by an increase in income, farm training, the closeness of formal financial institutions (FFIs), larger household size, and small-scale production at a 1% significance level, and more years of farming experience at 5%. Moreover, 51.3% of the major constraints to financial inclusion were accounted for by lack of collateral security, distant FFIs, and low income. Implications: Reducing the distance of FFIs by establishing more institutions with considerations on collateral, increasing income through extension services like farm training, and sound agronomic practices will enhance financial inclusion. Originality: The uniqueness of this study lies in the context of the socio-political crisis during which cocoa producers were interviewed and exploring how the crisis influenced financial inclusion through a host of factors. Moreover, besides just access to credit as considered by most studies in Cameroon, the current study considers the use and quality of formal financial services as well

Does Corporate Governance Matter for Bank Performance and Risk-taking? Insights from the Nepalese Banking Industry

Purpose: This study empirically examines the linkages of corporate governance with the performance and risk-taking of Nepalese banks. Methods: The study uses balanced panel data collected from annual reports [2010-2018] of the selected nineteen banks, including seven foreign-owned banks and twelve domestic banks. The study employs a descriptive and causal-comparative research design with the Ordinary Least Square (OLS) regression approach. Results: The results reveal that a greater number of board meetings and audit committee meetings leads to better performance and lower risk. The independent sample t-test results show that foreign-owned banks significantly differ from domestic banks using corporate governance mechanisms except for board size and audit committee size. Cohen's d results reveal that the number of board-level committees has a medium effect and all other corporate governance variables have a lesser effect on domestic banks than on foreign-owned banks. Implications: The study has policy-level implications for the regulators to emphasize the provisions relating to board size, audit committee size, and their respective meetings for enhancing financial stability. Similarly, the study findings also facilitate bankers to look after and make changes to corporate governance practices prudently. Originality: This study uses Tobin's Q to measure bank performance and employs a Z-score to measure bank risk-taking behavior, which makes it one of the very few studies that explain the impact of corporate governance on bank performance and bank risk-taking

Economic Development and Renewable Energy Nexus in Morocco: Co-Integration and Causality

Purpose The present study explores the causal relationships between economic development, renewable energy consumption, nonrenewable energy consumption, and CO2 emissions in the context of Morocco. Methods The panel unit root test, Auto Regressive Distributed Lag (ARDL), and bounds test were used to assess the co-integration of the variables in the study and the long-run relationship between them. It employs the Granger causality test using a vector error correction model to determine the existence and direction of causality among the variables. It uses Morocco's annual statistical data from 1990 through 2019. Results The co-integration of the variables in the study was confirmed, implying that a long-run relationship exists between them. The causality test results suggest that a bidirectional causality exists between renewable energy consumption and economic development, which validates the feedback hypothesis of the mutual link between renewable energy consumption and economic development. Implications These findings suggest that Morocco's economic development is critical in providing the required resources for sustainable development. It also implies that boosting renewable energy utilization would enhance Morocco's economic development and limit environmental degradation

Self-Employment in Cameroon: Do Technical Education and Credit Availability Matter?

Purpose: The purpose of this study was to investigate the determinants of self-employment in the Ndop Central sub-division in the North West Region of Cameroon. Specifically, the study aimed to examine the usefulness of technical education and finance in the creation of self-employment in the sub-division. Methods: Using a survey research design, data were collected from primary sources with the help of a questionnaire. The convenience sampling technique was used to collect the needed data from a sample of 384 people from three villages of the sub-division. Binary logistics was used to analyze the data. Results: Results revealed that the coefficient of technical education was significant and negative (-2.6581). This finding signifies that graduates from the technical system of education are less likely to join self-employment as compared to graduates of general education background. Also, the availability of finance was seen to have a negative effect on the probability of being self-employed (-0.0632). It implies that individuals who have easy access to loans are less likely to be self-employed. Implication: The study is expected to guide the government to revisit the curriculum and focus of technical education in the country, as regards its contribution to the unemployment problem of the country. The study also points to the fact that those who have access to loans are not those who deserve it

Internally Generated Revenue (IGR) and the Economic Viability of States in Nigeria

Purpose: The purpose of this study is to investigate Internally Generated Revenue (IGR) and the Economic Viability of States in Nigeria using State Government Debt Stock. Specifically, the study seeks to determine the effect of IGR on State government expenditure. Methods: Secondary data were used for this study. It used an annual panel data set spanning from 1986 to 2021 for six states each from Nigeria's six geopolitical zones. A Panel Vector Error Correction Model (PVECM) was used as the method of analysis. Results: Results showed that the IGR of States in Nigeria had a positive effect on State government expenditure. The Impulse Response Function of expenditure to shocks from IGR indicates that IGR for the periods under analysis positively affected State government expenditure, increasing their expenditure profile for the majority of the period under analysis. The result of the variance decomposition test of State government total debt stock (TDS) shows that IGR had the greatest shock on the total debt stock of State governments in the country after its own shock. The findings also revealed a mixed and varied outcome, demonstrating both a positive and negative influence of IGR on the overall debt stock of the state government. Implications: The study is expected to contribute to good economic management, such as managing the debt load at reasonable levels, as well as adequate economic planning backed by cost-effective expenditure. It will also contribute to the economic sustainability of Nigerian states. The uniqueness of this research is obvious in its ability to address the statewide problem of over-dependence on the federal government’s allocation