The Future of Accounting: Evolution with Ai

The Future of Accounting: Evolution with Ai

๐Ÿ“˜ : Nexus Global Research Journal of Business And Management (NGRJBM) Volume 2, Issue 2, 2026 (Page : 61- 63)

ABSTRACT:

The accounting profession is currently undergoing its most significant evolution since the introduction of double-entry bookkeeping. This article explores the transition of the accountant from a traditional processor of historical data to a proactive Strategic Business Partner. Driven by the rapid maturation of Artificial Intelligence (AI), Machine Learning (ML), and Blockchain technology, the industry is shifting away from manual reconciliation and toward real-time, automated financial ecosystems. This shift does not signal the obsolescence of the human accountant; rather, it necessitates a pivot in core competencies.

Keywords: Artificial Intelligence, Machine Learning, Blockchain, Robotic Process Automation, Natural Language Processing, automation, algorithms, financial data, accounting profession, language of business, system, management.

The Role of Human Capital and Technological Processes in the Green Economy

The Role of Human Capital and Technological Processes in the Green Economy

๐Ÿ“˜ : Nexus Global Research Journal of Business And Management (NGRJBM) Volume 2, Issue 2, 2026 (Page : 56- 60)

ABSTRACT:

This article examines the role of human capital and technological development in the innovative economy based on a comprehensive scientific approach. The study substantiates, both theoretically and empirically, the importance of human capital in the transformation of economic systems under globalization, particularly in the transition from an industrial economy to an innovative and digital economy. The paper analyzes the formation and development stages of human capital theory based on the views of representatives of classical economic schools and modern economists. Furthermore, it explores the interrelationship between human capital and technological progress within the framework of innovation development concepts, particularly endogenous economic growth theory. Based on the research findings, scientific and practical recommendations have been developed aimed at modernizing the education system, enhancing digital competencies, supporting r esearch activities, and strengthening public-private partnerships.

Keywords: Human Capital, Innovative Economy, Technological Development, Digital Economy, Quality of Education, Digital Competencies, Innovation, Economic Growth, Research Activity, Startup Ecosystem.

Development and Efficacy Evaluation of a Fortified Blended Local Fertilizer from Waste-Derived Resources for Maize Cultivation.

Development and Efficacy Evaluation of a Fortified Blended Local Fertilizer from Waste-Derived Resources for Maize Cultivation.

๐Ÿชช : DOI:ย 10.5281/zenodo.18211113

๐Ÿ“˜ : Nexus Global Research Journal of Business And Management (NGRJBM) Volume-2, Issue-1ย  (Page : 52- 55)

ABSTRACT:

This study developed a novel fortified blended fertilizer using locally available waste materials: powdered sewage, wood ash, agricultural lime, and human urine. The formulation was optimized into basal and top-dressing blends by incorporating small quantities of commercial NPK and urea, respectively. The fertilizer was applied to maize under field conditions, and its effects were evaluated through soil testing and plant performance. Laboratory analysis revealed high nutrient concentrations (N: 308โ€“ 359 mg/kg, P: 432โ€“503 mg/kg, K: 988โ€“1150 mg/kg) and elevated fertility indices (3397โ€“3953 mg/kg). Field trials demonstrated successful maize growth with no signs of nutrient deficiency or toxicity. The results indicate that this fortified blended fertilizer can serve as a sustainable, low-cost alternative to conventional inorganic fertilizers, contributing to circular agriculture and waste valorisation.

Keywords: Fortified blended fertilizer, waste valorisation, sewage ash fertilizer, organic-mineral blend, maize nutrition, soil fertility.

Sustainable AI Implementation in Higher Education: A Viewpoint on Organizational Learning for Environmental and Social Responsibility.

Sustainable AI Implementation in Higher Education: A Viewpoint on Organizational Learning for Environmental and Social Responsibility.

๐Ÿชช : DOI: 10.5281/zenodo.18181504

๐Ÿ“˜ : Nexus Global Research Journal of Business And Management (NGRJBM) Volume-1, Issue-1 (Page : 42- 45)

ABSTRACT:

This viewpoint paper investigates the ways in which higher education institutions (HEIs) may forge organizational learning capabilities to generate an AI implementation system that meets sustainability criteria while supporting the United Nations Sustainable Development Goals (SDGs). This viewpoint synthesizes current trends in AI adoption, organizational learning theory, and sustainability frameworks to put forth a conceptual model for responsible AI implementation in higher education contexts. In traditional scenarios, AI implementation in HEIs gives precedence to technological advancement and tends to overlook other aspects of environmental and social responsibility, thereby forming a critical gap in sustainable organizational learning practice. This paper offers the first full-fledged viewpoint connecting AI implementation with organizational learning for sustainability in higher education, thus laying some groundwork at the underrecognized interface of technology adoption and environmental responsibility. This viewpoint is conceptual, requiring empirical validation in a variety of institutional and cultural settings.Framework proposed herein can be used by HEIs as practical ways of integrating sustainability issues into the AI adoption process contraposed to building institutional learning capabilities. A sustainable AI implementation can serve to support various SDGs, fostering the ethical use of technology and environmental care in education.

Keywords: Artificial intelligence, Sustainability, Organizational learning, Higher education, Environmental responsibility, SDGs

Effect of Motivation on Employee Productivity in Aliyan Global Security and Cleaning Services, Jalingo Taraba State, Nigeria.

Effect of Motivation on Employee Productivity in Aliyan Global Security and Cleaning Services, Jalingo Taraba State, Nigeria.

๐Ÿชช : DOI: 10.5281/zenodo.18199742

๐Ÿ“˜ : Nexus Global Research Journal of Business And Management (NGRJBM) Volume-2, Issue-1 (Page : 43- 51)

ABSTRACT:

This study investigated the effect of motivation on employee productivity in Aliyan Global Security and Cleaning Services, Jalingo, Taraba State, Nigeria. Employee productivity is critical for organizational efficiency and growth. The study employed a descriptive survey research design, targeting a population of 251 employees, from which 154 respondents were selected using Taro Yamaneโ€™s formula and simple random sampling. Primary data were collected through structured questionnaires with a four-point Likert scale measuring intrinsic factors (recognition, job satisfaction, personal growth) and extrinsic factors (salary, allowances, financial incentives). Data were analyzed using simple linear regression to assess the relationship between motivation and employee productivity. Findings revealed that both intrinsic and extrinsic motivation significantly influenced employee productivity. Extrinsic motivation, with a standardized Beta of 0.506, indicated that financial incentives are important drivers of performance, while intrinsic motivation exhibited a stronger effect (Beta = 0.710), highlighting the importance of recognition, job satisfaction, and personal development in sustaining productivity. The results support Herzbergโ€™s Two-Factor Theory and Vroomโ€™s Expectancy Theory, emphasizing the combined role of psychological and financial incentives in motivating employees. The study concludes that a balanced approach integrating both intrinsic and extrinsic motivational strategies is necessary to optimize productivity in service-oriented organizations. It recommends that management regularly implement structured reward systems and employee development programs to enhance engagement and performance. These findings provide practical insights for policymakers, managers, and human resource practitioners aiming to improve workforce productivity in Nigeria and similar contexts.

Keywords: Intrinsic Motivation, Extrinsic Motivation, Employee Productivity, Motivational Strategies, Security and Cleaning Services, Jalingo, Nigeria.

Strategic Workforce Planning Through Human-AI Collaborative Intelligence: A Dynamic Capabilities and Predictive Analytics Framework.โ€‹

Strategic Workforce Planning Through Human-AI Collaborative Intelligence: A Dynamic Capabilities and Predictive Analytics Framework.โ€‹

๐Ÿชช : DOI: 10.5281/zenodo.18159068

๐Ÿ“˜ : Nexus Global Research Journal of Business And Management (NGRJBM) Volume-2, Issue-1 (Page : 25- 42)

ABSTRACT:

Contemporary organizations encounter substantial challenges in strategic workforce planning, with empirical evidence indicating that merely 15% of enterprises engage in comprehensive long-term talent forecasting beyond conventional headcount methodologies. This investigation develops an integrated theoretical and operational framework for optimizing human-AI collaboration within strategic workforce planning domains, specifically addressing critical deficiencies in organizational capabilities and predictive talent management systems. Through systematic examination of dynamic capabilities theory synthesized with human-computer interaction paradigms, this study advances an innovative collaborative intelligence architecture that harmonizes AI-driven predictive analytics with human strategic reasoning processes. The framework directly confronts the anticipated 85 million vacant positions projected by 2030 through enhanced organizational performance mechanisms and strategic talent optimization strategies. Principal findings establish that effective human-AI collaboration necessitates methodical integration of technological competencies with human cognitive advantages, transparent decision-making architectures, and adaptive organizational configurations. The proposed framework contributes substantially to theoretical comprehension and practical deployment of collaborative intelligence systems within workforce planning environments.

Keywords: Human-AI collaboration, strategic workforce planning, predictive analytics, organizational capabilities, talent forecasting.

A Study and implementation of Smart Intelligent Retail Cashier Less Systems: Tools, Approaches, and Difficulties.

A Study and implementation of Smart Intelligent Retail Cashier Less Systems: Tools, Approaches, and Difficulties.

๐Ÿชช : DOI: 10.5281/zenodo.18158914

๐Ÿ“˜ : Nexus Global Research Journal of Business And Management (NGRJBM) Volume-2, Issue-1ย  (Page : 18- 24)

ABSTRACT:

The rapid advancement of artificial intelligence (AI), computer vision, and Internet of Things (IoT) technologies has revolutionized the retail industry, paving the way for smart cashier-less systems. A Smart Retail Cashier-less System enables customers to shop without the need for traditional checkout counters or human cashiers. By integrating sensor networks, RFID tags, cameras, and deep learning algorithms, such systems can automatically detect products selected by customers, track their purchases in real-time, and process payments seamlessly through digital wallets or linked accounts. This not only enhances shopping convenience and speed but also reduces operational costs and human error. Moreover, data analytics derived from customer behaviour can help retailers optimize inventory management and personalized marketing. Despite its advantages, challenges such as data privacy, system reliability, and high implementation costs remain key considerations. The development of an efficient, secure, and scalable Smart Retail Cashier-less System represents a significant step toward the future of automated retail.

Keywords: Smart Retail, Cashier-less System, Artificial Intelligence (AI), Digital Payment, Smart Shopping.

Foundational Architects of International Business Theory: A Comprehensive Review of Kindleberger and Hymer’s Theoretical Contributions.

Foundational Architects of International Business Theory: A Comprehensive Review of Kindleberger and Hymer’s Theoretical Contributions.

๐Ÿชช : DOI: 10.5281/zenodo.18158767

๐Ÿ“˜ : Nexus Global Research Journal of Business And Management (NGRJBM) Volume-2, Issue-1 (Page : 05- 17)

ABSTRACT:

This conceptual paper examines the foundational theoretical contributions of Stephen Hymer and Charles Kindleberger to international business scholarship, proposing a unified framework that bridges their complementary perspectives on multinational enterprise behavior and foreign direct investment patterns while incorporating insights from contemporary theoretical extensions. This study employs a comprehensive literature review methodology, analyzing primary theoretical works to develop new hypotheses about the evolution and contemporary relevance of Hymer-Kindleberger theoretical foundations in modern global business contexts through systematic theoretical synthesis. The analysis reveals that Hymer’s market imperfection theory and Kindlebergerโ€™s perspective create a synergistic framework for understanding multinational enterprise behavior. Three novel hypotheses emerge regarding the intersection of market power dynamics, institutional stability, and corporate international expansion strategies, supported by evidence from contemporary theoretical extensions. This paper presents the first systematic integration of Hymer and Kindleberger’s theoretical contributions, proposing new conceptual bridges between microeconomic firm behavior and macroeconomic international stability theories in multinational enterprise research while incorporating insights from modern platform capitalism and digital economy transformations. Future empirical testing of the proposed integrated framework across different industrial sectors and geographical contexts would strengthen the theoretical contributions presented, particularly in emerging markets and digital economy contexts. The unified framework offers strategic guidance for multinational enterprises navigating complex international environments where market imperfections intersect with varying degrees of institutional stability, providing actionable insights for contemporary global business challenges. As a result of the theoretical integration, a better understanding of how the behaviour of multinational corporations affects the stability and development tendencies of the global economy is achieved. This, in turn, provides policymakers with insights that are focused on the objectives of sustainable development and international economic governance.

Keywords: Stephen Hymer, Charles Kindleberger, multinational enterprises, foreign direct investment, market imperfections, international business theory, theoretical integration, conceptual framework.

A viewpoint on Agentic AI and Organizational Behavior: Reframing Leadership, Team Dynamics, and Employee Engagement in the AI-Driven Workplace.

A viewpoint on Agentic AI and Organizational Behavior: Reframing Leadership, Team Dynamics, and Employee Engagement in the AI-Driven Workplace.

๐Ÿชช : DOI:ย  10.5281/zenodo.18158731

๐Ÿ“˜ : Nexus Global Research Journal of Business And Management (NGRJBM) Volume-2, Issue-1ย  (Page : 01- 04)