School-wide publications

Permanent URI for this collectionhttps://dspace.njala.edu.sl/handle/20.500.144402/177

Browse

Search Results

Now showing 1 - 4 of 4
  • Thumbnail Image
    Item
    Moderating the Impact of E-Commerce Challenges on Adoption: Examining the Moderating Role of General Business Experience in Western, Sierra Leone SMES
    (2024-04-12) Monson, Fred Konneh Songa
    Purposes The study seeks to examine how SMEs in the Western Area are impacted by e-commerce adoption challenges. Moderating role of general business experience. Research methodology Descriptive and inferential statistics were used in the study's quantitative research methodology to reveal complex patterns and relationships. Respondents to a web-based survey using respondent-driven sampling included consultants, IT professionals, and business owners. Underlying patterns and model structure were identified using the Partial Least Square (SEM PLS) method of structural equation modeling in conjunction with path analysis and exploratory factor analysis. Conclusion The study reveals a strong positive relationship between e-commerce challenges and adoption rates, with higher challenge levels leading to higher adoption rates. Improved business experiences moderate the impact of e-commerce obstacles. The study emphasizes the importance of addressing e-commerce challenges and utilizing business experience to promote adoption among SMEs in Western Sierra Leone. Policy implication This paper highlights the need for improved infrastructure, technology accessibility, and digital literacy for SMEs in Western Sierra Leone, recommending specialized training, evidence-based policies, and a comprehensive strategy.
  • Item
    A Critical Review of US GAAP And IFRS: Future Research Directions
    (Mashhad: Behzad Hassannezhad Kashani, 2025) Monson, Fred Konneh Songa
    The aim of this critical review is to evaluate the body of existing literature in order to identify key areas for future research on the convergence of United States Generally Accepted Accounting Principles (U.S. GAAP) and International Financial Reporting Standards (IFRS). Prior research has mostly concentrated on quantitative approaches, paying little attention to qualitative perspectives and local obstacles to IFRS adoption, especially in light of US GAAP convergence. A systematic review was carried out, examining twenty-eight articles from 2015 to 2024. Databases such as Science Direct, Google Scholar, and Emerald Insight provided the data, which was then analyzed using the PRISMA framework. Even though there has been progress, there are still significant differences between US GAAP and IFRS, which makes cross-border reporting more challenging. Two major obstacles are the lack of professional training and the lack of preparedness for the adoption of IFRS, especially in the US. There are still many major challenges facing the convergence process. To address these issues, especially with regard to training and institutional preparedness, more qualitative research is required. Understanding the convergence of US GAAP and IFRS is very insightful for stakeholders, including investors, multinational corporations, policymakers, and standard-setting bodies, to comprehend.
  • Item
    A BIBLIOMETRIC ANALYSIS OF E-COMMERCE PLATFORMS ON MARKET ACCESS OF INFORMAL ENTERPRISES IN DEVELOPING COUNTRIES (2006-2025)
    (Zibeline International Publishing, 2025-07-20) Monson, Fred Konneh Songa
    The objective of this study is to examine e-commerce platforms on market access for informal enterprises in developing countries from 2006 to 2025. The existing literature on e-commerce and informal economies is characterised by fragmentation and a lack of systematic, quantitative analysis that integrates these related fields. To address this gap, a bibliometric analysis was performed utilising data obtained from the Web of Science Core Collection (2006-2025). The findings reveal a steady growth in academic output, although contributions remain concentrated in a small number of countries. It also finds that most common themes are digital transformation, innovation and technology integration. The results indicate that e-commerce platforms are becoming increasingly recognised as ways for informal businesses to get access to markets. However, differences in digital infrastructure and academic representation show that growth and awareness are not always equal. The study recommends increased investment in digital infrastructure and the introduction of streamlined regulations by governments. Development partners and donors are encouraged to promote inclusive digital policies, while targeted capacity-building initiatives are necessary to empower informal enterprise owners and employees. Finally, the study calls for researchers in Africa, Latin America, and other developing countries to conduct context-specific empirical investigations to address research gaps identified in comparison with other findings from developed countries.
  • Thumbnail Image
    Item
    A bibliometric analysis of financial inclusion and economic uncertainty in developing economies (2002-2025)
    (The University of Dodoma, 2026-06-30) Monson, Fred Konneh Songa
    This bibliometric analysis examines financial inclusion and economic uncertainty in developing economies between 2002 and 2025. Despite growing attention to financial inclusion, there is still a lack of comprehensive bibliometric analysis examining its relationship to economic uncertainty in developing economies. The bibliometric analysis follows the PRISMA 2020 guidelines and assesses 506 articles retrieved from the Web of Science Core Collection covering the period from 2002 and mid-2025, analysed using the Bibliometrix R package. Given the partial coverage of 2025, publication trends for that year should be interpreted with caution. Key findings show: (i) a rise in academic interest and significant contributions from a range of publications, authors, and institutions. (ii) Asian institutions are becoming more dominant in knowledge production; and (iii) despite regional heterogeneity in developing economies, there is a trend towards decontextualised analyses. This study calls for more empirical evidence examining financial inclusion and economic uncertainty within individual developing countries to provide context specific policy direction. The results encourage policymakers to create integrated financial inclusion plans that concurrently tackle digital revolution, economic uncertainty, and regional inequalities in emerging countries.