Multinational Research Society Publisher

MRS Journal of Accounting and Business Management

Issue-9(September), Volume-2 2025

1. IMPACT OF ARTIFICIAL INTENLIGENCE (AI) ON PERFORMANCE OF LISTED DEPOSI...
8

Musa, Success Jibrin* , Blessi...
Department of Accounting, Veritas University Abuja
1-11
https://doi.org/10.5281/zenodo.17016256

This study examines the impact of Artificial Intelligence (AI) on performance of listed deposit money banks in Nigeria, focusing on AI-driven fraud detection systems (ADFDS), risk management (RM), and customer satisfaction (CS). This research employs a survey design with data collected from staff and management of 14 listed Nigerian banks, analyzing the relationship between ADFDS, RM, and customer satisfaction. The regression analysis reveals that both AI-driven fraud detection systems and risk management practices have a positive and significant impact on customer satisfaction. Specifically, ADFDS contributes to improving customer trust and satisfaction by enhancing fraud detection, while RM practices bolster customer confidence in banks' ability to manage risks. The study concludes that AI technologies are essential for improving performance in Nigerian banks, particularly in enhancing customer satisfaction. Banks are encouraged to invest further in AI technologies to improve fraud detection and risk management, while also ensuring that these innovations align with customer needs for convenience and security.

2. DIGITAL TRANSFORMATION AND SUSTAINABLE DEVELOPMENT: THE ROLE AND CHALL...
5

Nguyen Vo Nguyen Anh*
University of Social Sciences and Humanities, Viet Nam National University Ho Chi Minh City (USSH, VNUHCM)
12-15
https://doi.org/10.5281/zenodo.17105016

Digital transformation is becoming an inevitable trend, having a far-reaching impact on socio-economic development in Vietnam in general and Ca Mau province in particular. With more than 5,000 enterprises, of which 98% are small and medium enterprises, Ca Mau has advantages in marine economy, fisheries, and renewable energy, and faces many challenges in infrastructure, human resources, and investment capital for digital transformation. Recently, the provincial government has issued action plans, coordinated with major technology corporations, and encouraged enterprises to apply e-commerce, management software, and traceability systems. However, the digital divide between large and small enterprises, limitations in access to finance, and the fear of change still exist. The article focuses on analyzing the current situation, challenges, and issues in Ca Mau's digital transformation process.

3. THE ISSUE OF CREATIVE AND AGGRESSIVE ACCOUNTING IN FINANCIAL MANAGEMEN...
5

Dr Mariusz TOMCZYK*
War Studies University, Warsaw, POLAND
16-20
https://doi.org/10.5281/zenodo.17173778

Creative accounting is a legal way to "beautify" the overall image of a company. It is a creative approach to the interpretation of tax regulations that allow it. Often, you can come across legal loopholes that open the way to such actions. Unfortunately, there are also companies that decide to use aggressive accounting. It consists of illegal actions, due to which information about the entity shown to people externally associated with the company is incorrect. They mislead the company's perception, and as a result, can lead the company to financial collapse. One of the purest reasons for using both creative and aggressive accounting is the desire to sell the entity or obtain financing. The article was made characteristics of creative and aggressive accounting. The reasons for its practice in enterprises and its causes and significance were shown.

4. Analysis of the Long-Term Effects of Deforestation on Rural Poverty in...
3

Kabiru Muhammed*, Abdulrahman...
Economics and Development Studies, Federal University of Kashere, Gombe State
21-32
https://doi.org/10.5281/zenodo.17249901

Deforestation has emerged as one of the leading causes of environmental degradation and socio-economic instability in developing countries, particularly in sub-Saharan Africa. In Nigeria, the rapid loss of forest cover, driven by agricultural expansion, fuelwood collection, and illegal logging, has resulted in the depletion of critical natural resources, exacerbating poverty in rural communities. This study investigates the long-term effects of deforestation on rural poverty in Gombe State, Nigeria, using a mixedmethods approach that combines quantitative and qualitative data. The study draws on survey data from 450 rural households across three Local Government Areas (LGAs) Akko, Billiri, and Funakaye to assess the socio-economic impacts of deforestation. The survey examines household dependence on forest resources, agricultural productivity, food security, and access to water and fuelwood. In addition, in-depth interviews and focus group discussions with key informants and local community members provide a nuanced understanding of the socio-cultural and institutional factors influencing deforestation practices. The findings reveal a strong correlation between deforestation and increased poverty levels. Specifically, households that are more dependent on forest resources for fuelwood, timber, and non-timber forest products (NTFPs) are more likely to experience higher levels of poverty, reduced agricultural productivity, and increased food insecurity. Regression analysis indicates that deforestation is a significant predictor of household poverty, with the extent of forest loss and household dependence on forest products being key factors. The study also highlights the role of education and secure land tenure in mitigating the adverse effects of deforestation. Despite the recognition of deforestation as a critical issue, the survey findings indicate a significant gap in the awareness and implementation of government policies aimed at reducing deforestation and supporting sustainable livelihoods. The study concludes that deforestation in Gombe State has a detrimental impact on rural poverty, exacerbating food insecurity, reducing access to vital resources, and contributing to socio-economic instability. To address these challenges, the study recommends promoting sustainable agricultural practices, introducing alternative energy sources, strengthening community-based forest management programs, and improving education and awareness on environmental conservation. Additionally, policy reforms aimed at securing land tenure and enhancing community participation in forest management are essential to reducing deforestation and poverty in rural Gombe State. This research provides valuable insights for policymakers, environmentalists, and development practitioners seeking to break the cycle of environmental degradation and poverty in rural Nigeria.

5. Analysis of the Complex Interplay of Population Explosion, Poverty and...
3

Mustapha Yusuf Kabara*, Kabiru...
Economics and Development Studies Federal University of Kashere, Gombe State
33-41
https://doi.org/10.5281/zenodo.17249971

The proposed study examines the relationship between problems of population growth, poverty, and food insecurity in the northeastern region of Nigeria in Borno, Yobe, Adamawa, Bauchi, Taraba, and Gombe states. The research employs a mixed-methods approach: it employs both the regression analysis of quantitative data as well as qualitative interviews to see that these socio-economic problems happen to be highly interlocked, in such a way that the latter form a vicious circle that cripples the process of regional development. The results show that high population growth that is through high fertility rates and lack of access to family planning places a lot of pressure on the already scarce resources that increase poverty levels and food insecurity. More specifically, the paper finds that one of the key factors contributing to food insecurity in the area is high household size and poverty. In addition, other factors such as the old type of farming system, insecurity and climatic change also aggravate the situation making it difficult to have sustainable food production. The socio-political conditions contributing to the enhanced susceptibility of the region to food shortage that are noted in the study are insurgency and poor infrastructure. In reaction to such findings, this study recommends a multi-sectoral policy that will achieve the causes of these interrelated problems. Some important policy recommendations are that access to family planning and education should be widened to control population growth, agricultural productivity needs to be increased by use of modern methods and infrastructure, economic opportunities should be enhanced through vocational training and micro finance schemes, and social safety nets also need to be strengthened to cater to vulnerable persons. The study also points to the necessity of security measures to stabilize the region so that it is possible to repatriate the displaced people, and also to secure agriculture areas against insurgency. The results of this research can be used in the field of food security, poverty, and population dynamics, as its potential can be combined into a complete pattern of solving these problems in northeastern Nigeria. The paper has concluded that concerted sustained policy action that appreciates the dependence nature of these socio-economic factors is the only way to make these changes.





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