Data Accuracy in Automated Financial Accounting Systems and Audit Risk Assessment of Selected Nigerian Firms

Obafemi Tunde Olutokunbo & Igoche Ada Julie DOI: 10.5281/zenodo.18448483 GAS Journal of Economics and Business Management (GASJEBM) This research investigates the effect of Automated Financial Accounting Systems (AFAS) on audit quality, focusing specifically on the role of data accuracy and Read More …

Approaches to Measuring Organizational Effectiveness Based on Balanced Scorecard and Rational Framework: A Narrative Literature Review

Nurwati1, Juliman2 & Andi Syahruddin Djamal2 DOI: 10.5281/zenodo.18439870 GAS Journal of Arts Humanities and Social Sciences (GASJAHSS) Organizational effectiveness measurement has evolved significantly as organizations face increasingly complex, dynamic, and stakeholder-driven environments. Traditional reliance on financial indicators is widely recognized Read More …

Digital Transformation of Healthcare Services in Indonesia through the Utilization of Internet of Things Smartwatches

Fajar Kurniawan1*, Ira Nurmala2, Evodius Nasus3, Ruslan Majid4 & Harmika5 DOI: 10.5281/zenodo.18439732 GAS Journal of Clinical Medicine and Medical Research (GASJCMMR) The digital transformation of healthcare opens up opportunities for the use of smartwatches as biomedical instruments for real-time monitoring Read More …

Bioinspired Locomotion Control of Snake Robots: CPG-Based and Learning Approaches

Md Azizur Rahman*, Rui Bai & Lianqiang Zhang DOI: 10.5281/zenodo.18431355 GAS Journal of Engineering and Technology (GASJET) Snake robots represent a paradigm shift in mobile robotics for navigation in unstructured environments, leveraging bioinspired control derived from natural neural mechanisms. This Read More …

Predictive Modelling of Residual Axial Capacity in Rockfall-Damaged Hollow RC Piers: A State-of-the-Art Review

MD Nishat Hasan*1, MD Masud Rana2, MD Saymun Hossain Shawon3 & Sajid Ahmed4 DOI: 10.5281/zenodo.18431254 GAS Journal of Engineering and Technology (GASJET) Hollow reinforced concrete piers in mountainous bridges face severe rockfall hazards causing localized panel damage and global instability, Read More …

Security and Privacy Issues of Intelligent Transportation System

Mohammed Ahmed Abdullah Al-Anzi DOI: 10.5281/zenodo.18384622 GAS Journal of Engineering and Technology (GASJET) Intelligent Transportation Systems (ITS) represent a critical integration of information, communication, and sensor technologies into transportation infrastructure, aimed at enhancing safety, efficiency, and sustainability. However, the increasing Read More …

Developing an Ethical Framework for the Deployment of an Artificial Intelligence–Driven Learning System in Nigerian Universities

John Amaoge WORDU. Ph. D DOI: 10.5281/zenodo.18384482 GAS Journal of Engineering and Technology (GASJET) The integration of AI-driven learning systems into educational systems is rapidly transforming educational landscape globally and Nigerian educational system is not exempted. AI-driven learning systems offer Read More …

Influence of Ownership Structure on Financial Performnance in Return on Equity

Obafemi Tunde Olutokunbo & Motoni Emmanuel Olawale DOI: 10.5281/zenodo.18358790 GAS Journal of Economics and Business Management (GASJEBM) This study examined the influence of ownership structure on the financial performance, measured by Return on Equity (ROE), of listed non-financial firms from Read More …

Intelligent Systems and Management Accounting: An Exploratory Analysis of System Adaptability and Budgeting Effectiveness in Nigeria oil and Gas Firms

Obafemi Tunde Olutokunbo1, Inyada Sunday Joseph2 & Oyibo Ilayi3 DOI: 10.5281/zenodo.18358726 GAS Journal of Economics and Business Management (GASJEBM) The Nigerian oil and gas sector has increasingly adopted intelligent systems to enhance operational efficiency and decision-making. Despite this trend, empirical Read More …

The Efficiency Gap in Nigerian Cassava Farming: A Stochastic Frontier Analysis

Ewekhare, Biola Tunde1 and Idahosa, E.O.2 DOI: 10.5281/zenodo.18340989 Global Academic and Scientific Journal of Multidisciplinary Studies (GASJMS) This study examines resource use efficiency among smallholder cassava farmers in Edo State, Nigeria, using a stochastic frontier analysis framework. Data were collected Read More …