International journal of economic perspectives

The role of training in the success of organizational change: Case Study: SONATRACH

Amel EL MEHDAOUI — 2026-08-03

This article examines the contribution of training to the success of organizational change within the Algerian oil & gas, SONATRACH. More specifically, it assesses the extent to which training practices support employees in embracing organizational transformations. The research is based on a review of the literature, reinforced by a quantitative empirical study. The data collected through a questionnaire were analyzed using the R software. The results show that training significantly improves employees’ understanding of the vision and objectives of change. However, its influence is applied indirectly with a coherent and complementary set of human resource management practices.

Federal tax heads and economic growth in Nigeria

CHINEMEREM MIRIAN NGWANGWA — 2026-08-14

This study examined the effect of five federal tax heads—Company Income Tax (CIT), Value Added Tax (VAT), Petroleum Profit Tax (PPT), Customs and Excise Duties (CED), and Personal Income Tax (PIT)—on Nigeria's economic growth, measured by Gross Domestic Product (GDP) growth rate. An ex-post facto research design was adopted using secondary data obtained from the Federal Inland Revenue Service (FIRS), Central Bank of Nigeria (CBN), National Bureau of Statistics (NBS), and World Bank Development Indicators for the period 2000–2024. Data were analysed using descriptive statistics, unit root and cointegration tests, correlation analysis, and Ordinary Least Squares (OLS) regression. The results showed that Company Income Tax (β = -0.2366; p = 0.030) and Customs and Excise Duties (β = -0.5174; p = 0.0038) had negative and statistically significant effects on GDP growth. Conversely, Value Added Tax (β = 0.3184; p = 0.021) and Petroleum Profit Tax (β = 0.3515; p = 0.0173) exerted positive and statistically significant effects, while Personal Income Tax (β = 0.4478; p = 0.0965) had a positive but statistically insignificant effect. The study recommends reforming corporate and trade taxes, strengthening VAT administration, improving petroleum tax revenue management, and enhancing Personal Income Tax enforcement to promote sustainable economic growth in Nigeria.

Cost-effectiveness analysis of home care services in the mass circumcision program: A qualitative study

Yulita Eka Fitri — 2026-08-15

Mass circumcision programs are a form of community-based health service aimed at improving access to safe, affordable, and high-quality circumcision services. Home care services offer potential clinical benefits while simultaneously reducing indirect costs borne by families. This study aimed to explore the perceptions and experiences of healthcare workers, program managers, and participants' parents regarding the cost-effectiveness of home care services within mass circumcision programs. A descriptive qualitative design with an exploratory approach was employed. Informants were selected via purposive sampling and included participants' parents, healthcare workers, home care staff, and program managers. Data were collected through in-depth interviews, observation, and document review, and subsequently analyzed using Braun and Clarke’s thematic analysis. The analysis revealed that home care facilitates access, reduces transportation costs and the time commitment required from families, and aids in the early detection of complications. However, challenges included staff transportation costs, geographical distances, workforce limitations, and coordination requirements. A hybrid home care model incorporating telemonitoring and risk-based visits was perceived as the most efficient approach. In conclusion, while home care has the potential to enhance the efficiency of mass circumcision programs, quantitative economic research is needed to objectively measure costs, outcomes, and the incremental cost-effectiveness ratio.

Impact of AI-enabled e-banking services on customer satisfaction: A comparative study of selected public and private sector banks

Kajal Gajjar — 2026-08-18

This study examines the impact of AI-enabled e-banking services on customer satisfaction with a comparative analysis of selected public and private sector banks. The research focuses on how service quality dimensions and AI-technology acceptance factors influence customer satisfaction and loyalty. Primary data were collected from 70 respondents using a structured questionnaire, supported by secondary data from existing literature. The study adopts a descriptive and comparative research design, along with regression analysis to evaluate the influence of security, reliability, convenience, and AI-driven services. The findings reveal that private sector banks perform better in terms of technological efficiency, responsiveness, and AI adoption, while public sector banks maintain stronger customer trust and reliability. AI-enabled services such as chatbots, personalization, and fraud detection significantly enhance customer experience and satisfaction. The study concludes that integrating AI with service quality is essential for improving customer satisfaction and achieving competitive advantage in the evolving digital banking environment.

Can digital transformation serve as a strategic lever for reducing gender-based disparities in access to and use of financial services in Sub-Saharan Africa?

Yaya Hié — 2026-08-21

This article examines the effect of digital transformation on disparities in access to and use of formal financial services in sub-Saharan Africa. To this end, it applies the double least squares method proposed by Lewbel (Lewbel-2SLS) and the fixed-effects model with clustered standard errors and instrumental variables (FE-IV + Clustered SE) to triennial data from the Global Findex for the period 2011-2021, across 28 sub-Saharan African countries. The results reveal that digital transformation significantly improves access to and use of formal financial services among both men and women. It also appears that gender-based inequalities in access to and use of these services are narrowing in this region as a result of digital transformation. These findings show that the digitalisation of banking helps women to gain better access to financial services. It helps to reduce the barriers that often hinder their access to traditional banks, thereby helping to reduce inequalities. Consequently, this article highlights the need for financial intermediaries, particularly banks, to invest more in mobile banking and digital financial instruments in order to expand financial inclusion amongst marginalised groups, particularly women, and to reduce gender disparities.

Investors' attitude towards investment avenues: A comparative study of male and female investors

Arasi. S Shenbaga — 2026-08-22

Although there are numerous psychological, social and economic factors that play a crucial role in determining who makes investment decisions, the effect of gender in determining the attitudes of investors in emerging markets has not been in the spotlight of research studies. Previous studies have investigated the general investment patterns of the investors, however, there has been a lack of systematic studies to examine the inclinations of the male and female investors, by the type of investments. This research paper will bridge this gap through an analysis of the attitude difference between traditional and modern method of investing between men and women. Structured questionnaire survey method was employed in the study where sample size of 400 respondents was comprised of 200 male and 200 female capital market investors. Stratified random sampling technique was used. Data were analyzed using descriptive statistics, t tests and regression models to establish significant differences among risk perception, return expectations, and investment priorities. The research shows that male investors tend to be more risk takers and more inclined towards equity market and mutual funds as opposed to female investors who tend to prefer the less risky alternative such as the fixed deposits, gold and insurance. The investment decisions of women were based on security and long term stability and men centered on wealth building and diversification. Practically, evidence shows that financial institutions should come up with gender-friendly investment products and services that are tailored to different risk levels and expectations. The novelty of the study is that the two investment behaviors are compared, which offers some intriguing information on the difference in the way men and women invest in India and adds to the academic literature and practice of financial planning.

Startup innovation ecosystems in the Middle East and North Africa

Sana BENTALEB — 2026-08-23

This paper aims to examine the innovative entrepreneurial ecosystem of startup in the Middle East and North Africa (MENA) region and its contribution to fostering economic development. The MENA region is considered one of the world's most promising investment destinations due to its abundant natural resources and substantial youth demographic, which together provide significant opportunities for innovation and entrepreneurship. The study adopts a descriptive-analytical approach by collecting data from a variety of secondary sources and conducting a systematic analysis. The findings reveal that the startup sector plays a pivotal role in promoting the economic development of emerging economies. However, maximizing its contribution requires the implementation of effective economic policies that prioritize technological development, entrepreneurship, and investment promotion, thereby creating and strengthening a supportive national innovation ecosystem in each country.