Vol. 3 No. 2 (2026)

Original Research Articles

• Payment Data, Platform Finance, and the Cross-Border Credit Gap for SMEs

  Anthony Chidi Nzomiwu, Francisca Uzooyibo Okoye (Author)

  78-85

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• Government Expenditure and Nigeria’s Economic Growth: An Assessment of Budget Execution in the Fourth Republic

  Uwem E. Uwah, Ubak, Joshua Dominic, Peter A. Uklala, Uwakmfonabasi Simeon (Author)

  86-95

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• Balancing Performance and Transparency: A Framework for Implementing Explainable AI (XAI) in Regulated Corporate Decision-Making Systems

  Ravi Ranjan (Author)

  96-101

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• Optimizing Working Capital Management: Impact of Cash Conversion Cycle on Profitability of MSMEs in Bihar Post-GST Era

  Nilesh Narayan Prasad (Author)

  102-106

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• Securing the Borderless Enterprise: Evaluating the Impact of Zero Trust Architecture (ZTA) on Security Posture and User Productivity in Hybrid Work Environments

  Ravi Raj Kumar (Author)

  107-112

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