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as integrity, honesty, and fairness which are the essential element for the proper conduct of accounting profession [3]. Ashmeade et al. [4] opined that the more an organization err from moral and ethical standards, the more it prone to opportunistic self-interest which will have negative effect on its reputation. Therefore, behaving in an ethical manner is seen as part of the social responsibility of organization, which itself depends on the philosophy that organizations ought to impact the society in ways that goes beyond the usual profit maximization objective [5]. It is often argued in many instances that, it is in the interest of an organization to behave in a way that recognizes the need for moral and ethical content in strategic decisions as this will benefit the organization, especially in the long run.A well run profession or business must have high and consistent standards of ethics in other to stand fast and to stand the test of time [6]. A tension often exists between a company's financial goals and strategies to improve profit, and ethical considerations with concern for right behaviour. When the public loses confidence in the ability of the market to prevent corporate misbehaviour, it often demands increased government regulation. For example, frequent cases of misconduct by corporate executives have led to the passage of various acts in Nigeria. Such acts include the Companies and Allied Matters Act, 2004 Cap C20, LFN, the Economic and Financial Crimes Commission (EFCC) Act, 2004, the Investment and Securities Act (ISA), 2007, the Independent Corrupt Practices and other Related Offences (ICPC) Act,

The essence of this paper is to evaluate the practice of cashless policy that was introduced almost a decade ago in Nigeria. It was discovered through literature that the security threats of ATM users and the inappropriate use of POS is at an alarming rate. The paper used a structured questionnaire as a means of data collection and the data collected were analyzed using descriptive statistics with the use of mean, median, and percentage. The results indicate that the awareness level is almost globally known however, there are still more technological devices and development that is needed for Nigerians to be considered among the top 20 economies by the year 2020 to drive development and modernization of our payment system in line with the Nigerian vision. Based on the findings some recommendations made were: POS should be approved only for the unbanked areas, panic alert buttons should be included in the ATMs, comprehensive insurance should be available for ATM cash hijackers.

A succinct exploration of business sustainability via an e-commerce platform was examined in the study. Its myth and reality permeate its adoption, use, and acceptability within the context of our economic, social, and environmental assumptions were also validated. To achieve its aim, exploratory methodology, which compared benefits and challenges among the three main elements – business, users, and authority; in the application of the e-commerce platforms and channels in the country was examined. The result showed mixed outcomes. On one side, there are huge benefits to businesses in adopting e-commerce while on the other, challenges such as optimal patronage due to cultural trust gaps, user-confidence, poor connectivity, and government selective policy drive. Based on this outcome, it is concluded that; business sustainability via e-commerce in the country is relatively weak and can be improved upon if, end-users policy drive is taken into serious consideration.