This paper considered the adoption of digital banking in Nigeria focusing on mobile banking and internet banking with a conceptual framework that extends Technology Acceptance Model. The model of this study incorporated additional variables that would stimulate the usage of digital banking in Nigeria. These conceptual framework variables include perceived usefulness, ease of use, security and banking regulations. Questionnaires were administered electronically and the set quota of 25 respondents per bank totaling 250 was met. Cronbach’s alpha test showed that the instrument had a value greater than 0.70 which implied that the research instrument was reliable. Purposeful sampling technique was used for sampling size estimation of the descriptive and inferential statistics while the author utilized multiple regression method to analyze the data. The result of the research revealed that motivation for adoption of digital banking proxied by (perceived usage, ease of use, security and banking regulation) significantly affected mobile banking (AdR2 =0.255; F=8.357; p-value=0.000), as well as internet banking (AdR2 =0.270; F=8.960; p-value=0.000). The study therefore concluded that TAM variables in addition to security and banking regulations have statistically significant positive impact on the adoption of digital banking platforms (mobile banking and internet banking). The study therefore recommends that TAM should consider external influencing factors peculiar to the working environments as cardinal to the adoption of technology besides the TAM’s recognized variables.

The ability to implement and maximize the use of accounting software to ensure reliable and efficient cost control among firms have become one of the complex challenges faced by many firms in contemporary business operations. The impact of accounting software on cost control among firms in the service sectors of Nigerian economy using listed deposit money banks was examined in this study. The study employed field survey design, via structured questionnaire administered to 120 respondents in Nigeria’s financial services sector. A total of 107 representing 89.7% were retrieved usable copies. Cronbach’s alpha test showed that the instrument had a value of 0.967 which is greater than 0.70, which implied that the research instrument was reliable. Purposive sampling technique was used for sampling size estimation of the descriptive and inferential statistics while regression analysis was used for the data analysis. The results of the study revealed that accounting software proxied by (software efficiency, software reliability, software easiness, software accuracy and data quality) significantly affected responsibility accounting (R2 = 0.600; F(5, 114) = 32.758; p-value =0.000. as well as activity based costing (R2 = 0.810; F(5, 114) = 91.489; p-value = 0.000). The study therefore concluded that accounting software deployment and implementation has a significant positive impact on cost control in listed deposit money banks. In particular, the study found that software operational easiness and its associated accuracy are the two principal elements that drive cost control effectiveness of listed deposit money banks in Nigeria. Consequently, the study recommended that when considering selection of accounting software for organization-wide deployment and implementation, owners and management of deposit money banks should ensure that software operational easiness and accuracy are used as the primary selection criterion to facilitate cost control effectiveness and by extension optimal revenue returns.

This research assesses the effect of capital adequacy on the corporate performance of quoted non-financial firms operating in Nigeria. Several studies on the influence of capital adequacy on corporate performance have been conducted without specific focus on non-financial entities despite their growing contribution to the country's gross domestic product (GDP). The study utilized the ex-post facto research design using secondary data obtained for the period 2011-2020. A sample of thirty-eight (38) out of sixty-three (63) listed non-financial firms were purposively selected while data obtained were analyzed using multivariate regression. The study found that while capital adequacy ratio, equity capital/total assets ratio and cost income ratio negatively affected corporate performance, debt equity ratio and firm size positively influenced corporate performance of quoted non-financial firms operating in Nigeria. It therefore concluded that firm size and profitable use of debt capital in the capital mix of non-financial firms are key factors that can positively drive their corporate performance. Consequently, it recommended that the management of non-financial firms should explore opportunities inherent in profitable use of debt capital to further improve their performance and hence returns to their respective stakeholders. Additionally, regulators of non-financial firms operating in Nigeria should strengthen the risk management monitoring framework to ensure market discipline and balanced growth and development of the firms.