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In recent times, performance declined in the Nigerian banks with an imminent systemic poor operational and financial performance of the financial sector, could have a grave effect on the economy entirely. Also, lack of knowledge and inappropriate applications of ICT tools and techniques has resulted to poor sustainable performance of most Nigeria banks and this has led to continuous low profitability of the banks. Hence, the need to examine how ICT tools can enhance sustainable performance of banks. This research study adopted a cross-sectional survey research design with the use of structured questionnaire, which was designed to obtain data from respondents. The study population comprised all top and middle strategic managers of the 19 quoted deposit money banks in Nigeria as at the end of 2019 with a total of 3,407 staff, Stratified random sampling method was also used for the selection of 510 deposit money banks' employees from the selected banks branches. The result of findings show that ICT dimensions (mobile banking, online banking, automated teller machine and bankers automated clearing service) has significant effect on customer loyalty ((Adj. R 2 of 0.938F-statistic (4, 470) =180.142, p<0.05). Also on customer satisfaction (Adj. R 2) of 0.903 000 (F-statistic (4, 470) =149.584, p<0.05). Also on profitability of selected deposit money banks in Lagos state, Nigeria (Adj. R 2 of 0.915, (F-statistic (4, 470) =160.440, p<0.05). The result also shows that ICT dimensions have significant effect on service delivery (Adj. R 2 of 0.635, F-statistic (4, 470) =206.603, p<0.05). These implies that deposit money banks should improve policies that strengthen its employment of ICT dimensions as this will enhance the overall performance and performance sustainability of the deposit money banks in Nigeria.

Structuring activities into responsibility centers and optimization of resource is a priority in meeting investors' performance and profitability expectations in both small and large organizations. Studies have shown that to meet these expectations, adequate performance evaluation and reward system are managers' challenges. This study investigated the effect of responsibility accounting on profitability of listed companies in Nigeria. Ex-post facto research design was adopted. The population was 173 quoted companies on the Nigerian Stock Exchange as at 31st December 2016. Ten companies were selected using stratified and purposive sampling technique. Data were extracted from published financial statements of sampled companies; validity and reliability of the data were premised on the scrutiny of the external auditors. Descriptive and inferential (Panel data regression) statistics were used to analyze the data. The study revealed that profitability measured by NPBT, of listed companies in Nigeria is significantly influenced by responsibility accounting (RA), F-Stat=114.56, AdjR 2 =.0.6964, p=0.000. There is no significant difference in the result of NPBT with and without the control variable of firm size. The result with control variables revealed F-Stat=87.63; AdjR 2 =0.7242; P=0.000. The study also revealed that RA had a positive significant relationship with EPS with control variables of firm size, F-Stat=6.56, AdjR 2 =0.1442; P=0.000. However, without control variables, no significant effect of responsibility accounting on EPS was observed as shown in the following result: F-Stat=0.45, AdjR 2 =-0.0112, p=0.64. Furthermore, the study revealed that profitability measured by ROA exhibited an insignificant relationship with RA given the following results, AdjR 2 =0.0089; P=0.000. RA with control variables of firm size, insignificantly affected ROA while Firm Size exerted significant positive effect on ROA (as the size of the firm changes by a unit, ROA increased by 23.9% as seen in model 3b) given the following result: AdjR 2 =0.0399; P=0.782. This study concluded that responsibility accounting had an influence on profitability of listed companies in Nigeria. The study recommended that since profitability is the whole essence of responsibility accounting, managers should ensure delegation of task with responsibilities clearly spelt out, regular appraisal process, achievable project budgeting, instituting cross functional teams and efficient reward systems put in place towards achieving the corporate objective that would influence better profitability.

1. Introduction With the increase in globalization, there has been an enhanced discussion on cross-border flows of capital between nations around the world. Multinational firms' serves as the channel through which these funds find their way around the globe-these multinationals sources for an efficient economy with working institution and system to invest and operate. System is crucial in every human organization regardless of its objectives, structure, size, and endowment or complexity. This provides the platform for the exceptional discharge of duties, professional competencies and efficiency to perform, flourish and prosper. Economies with an efficient system, though not necessarily endowed with abundant natural resources are creative and innovative because of their efficient use and management of most intangible resources-human and quality institution supporting the human endeavour. Modern theories of globalization from the perspective of economics postulate that institutional conditions can facilitate or hinder the chance of an economy to function well and drive investors. (Acs et al., 2008, 2009, 2013). Consequently, variations in the nature and structure of host institution can be detrimental or provide an opportunity for prosperity in attracting foreign capital (Acs et al., 2008; Stenholm et al., 2013). Despite a large number of studies investigating the relationship between institutions and foreign investments, large dispersion still exists among empirical findings, especially in developing economies (Herrera-Echeverri et al., 2014). Although the literature on foreign investment pointed out a range of potential benefits to economies, these benefits include its role in facilitating technology transfer and skill (human capital) upgrading, its spillover effect on domestic investment, and improvements in institutions. However, the successful reaping of these benefits depends on the prevailing conditions of the host economy regulatory quality. These conditions include the rule of law, control of corruption and quality of policies to translate to economic prosperity. SSA is faced with enormous challenges, and these challenges make foreign capital very crucial to Africa as a continent due to the need for revenue to meet with the challenges as governments are saddled with the responsibility of