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Research Article
A Quantum-Inspired Digital–Quantitative Accounting Model for Sustainable Governance of Public Financial Resources: Evidence from Egypt and Global Experiences
Amin ElSayed Ahmed Lotfy*
Issue:
Volume 14, Issue 1, February 2026
Pages:
1-32
Received:
17 November 2025
Accepted:
3 December 2025
Published:
16 January 2026
Abstract: Purpose and Design. This study aims to develop and empirically validate a Quantum-Inspired Digital–Quantitative Accounting Model that enables sustainable governance of public financial resources. It integrates digital accounting, quantum-inspired logic, and quantitative analytics to bridge the gap between fiscal performance and governance efficiency in managing state financial resources. The model is designed to serve as a multidimensional framework capable of improving accountability, predictive accuracy, and sustainability across the public sector. Egypt is examined as a primary case, supported by benchmarking evidence from leading economies with mature fiscal governance structures. Methods and Approach. The research adopts a mixed-method approach combining digital accounting data analytics, dynamic system modeling, and comparative international benchmarking. Quantitative validation is performed using DEA (Data Envelopment Analysis) and SEM (Structural Equation Modeling) on panel data from 2019–2024 for 60 public entities. The model’s predictive power and governance efficiency are tested against international datasets from OECD, IMF, and World Bank sources. Findings. Results confirm that integrating quantum-inspired analytics with digital accounting systems enhances fiscal transparency and reduces inefficiencies by 22–27% in resource allocation. The empirical model demonstrates strong predictive accuracy (R² = 0.81) and robustness across comparative contexts, highlighting Egypt’s potential to achieve sustainable financial governance through digital–quantitative transformation. Originality and Value. This study is the first to operationalize quantum-inspired logic within public-sector accounting to build a sustainable, data-driven governance model. It extends current theories of digital accounting and fiscal governance by linking computational intelligence with sustainability objectives. Theoretical, Practical, Economic, and Social Implications. Theoretically, the model introduces a new interdisciplinary paradigm blending quantum computing principles with accounting analytics. Practically, it offers a replicable framework for governments seeking fiscal transparency and predictive control. Economically, it supports resource optimization and fiscal discipline. Socially, it strengthens public trust through measurable accountability and open financial reporting.
Abstract: Purpose and Design. This study aims to develop and empirically validate a Quantum-Inspired Digital–Quantitative Accounting Model that enables sustainable governance of public financial resources. It integrates digital accounting, quantum-inspired logic, and quantitative analytics to bridge the gap between fiscal performance and governance efficienc...
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Research Article
Public Debt and Capital Development: An Empirical Analysis of Agricultural and Livestock Capital Development in Nigeria
Aguguom Theophilus Anaekenwa*
Issue:
Volume 14, Issue 1, February 2026
Pages:
33-44
Received:
19 December 2025
Accepted:
31 December 2025
Published:
23 January 2026
Abstract: Despite Nigeria’s vast expanse of fertile land, the potential of agricultural and livestock capital development to drive sustainable economic growth remains largely underutilized. Although public debt has been extensively examined in relation to overall economic growth, there is limited empirical evidence on how such borrowing specifically supports agricultural and livestock capital development in Nigeria. This study addresses this gap by investigating the effect of public debt on agricultural and livestock capital development as a critical sector of the Nigerian economy from 1994 to 2024. Time-series data were sourced from the National Bureau of Statistics, the Central Bank of Nigeria, the Debt Management Office, the Budget Office of the Federation, and the Ministry of Budget and Economic Planning. The findings reveal a significant relationship between public borrowing, debt servicing costs, and agricultural capital formation. In the short run, debt servicing costs exert a significant positive influence on agricultural and livestock capital development; however, when debt servicing costs are lagged by two to three periods, the relationship becomes negative and remains statistically significant. The study contributes to the literature by emphasizing the need for government and policymakers to ensure the optimal utilization of public debt to strengthen agricultural and livestock capital development, thereby fostering economic growth and improving citizens’ standard of living.
Abstract: Despite Nigeria’s vast expanse of fertile land, the potential of agricultural and livestock capital development to drive sustainable economic growth remains largely underutilized. Although public debt has been extensively examined in relation to overall economic growth, there is limited empirical evidence on how such borrowing specifically supports...
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Research Article
Effect of Institutional Factors on Corporate Sustainability Disclosure of Healthcare Companies in Nigeria
Issue:
Volume 14, Issue 1, February 2026
Pages:
45-52
Received:
2 January 2026
Accepted:
19 January 2026
Published:
31 January 2026
Abstract: Stakeholders now demand more than just financial performance for rational decisions because of growing environmental challenges, societal inequalities as well as governance concerns, hence the need for corporate sustainability disclosure (CSD). This will help strengthen transparency and make organisation behave responsibly. Studies have shown that some factors are responsible for improved reporting on non- financial matters. On this premise, this study is aimed at assessing the effect of institutional factors on CSD. The information is obtained from secondary source, sampling out companies in the health care sector of Nigeria for period of 10 years. The information obtained were analysed using both descriptive (mean, standard deviation, minimum and maximum) and inferential statistics (correlation and regression analysis) respectively. Descriptive statistics result showed a moderate level of sustainability disclosure among health companies. The finding revealed a strong positive correlation between institutional factors pressure on CSD upto +91%. Furthermore, the outcome also revealed a significant positive effect of institutional factors on CSD in healthcare sector of Nigeria with p-value of 0.000 less than significant value of 0.005. The study concludes that institutional factor pressure significantly and positively influence CSD even in Nigeria. Therefore, it recommends strengthening and enforcing of institutional regulatory activities related to sustainability such as compliance monitoring and penalties for non- compliance.
Abstract: Stakeholders now demand more than just financial performance for rational decisions because of growing environmental challenges, societal inequalities as well as governance concerns, hence the need for corporate sustainability disclosure (CSD). This will help strengthen transparency and make organisation behave responsibly. Studies have shown that ...
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Research Article
Firms Characteristics, Institutional Factors and Corporate Sustainability Disclosure in Healthcare Companies in Nigeria
Yagana Alhaji Baba*
Issue:
Volume 14, Issue 1, February 2026
Pages:
53-61
Received:
11 December 2025
Accepted:
24 December 2025
Published:
2 February 2026
DOI:
10.11648/j.jfa.20261401.14
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Abstract: Considering the importance of sustainable activities of corporations in the 21st century and environmental friendly accounting practice vis-à-vis economic growth, some factors impact on the Phenomena-Corporate Sustainability Disclosure. This study sought to empirically assess the moderating effect of these institutional factors on the relationship between firm characteristics and corporate sustainability disclosure for 10 years (2011-2020). This study relied extensively on secondary source and the data was specifically gathered from the annual reports of the listed health companies in Nigeria under study. The regression output on the relationship between firm characteristics and CSD (MODEL1) revealed that firm size and performance alone are relatively not enough to determine CSD, evidenced from R2 of 57%. The regression output of the effect of firm characteristics and institutional factor put together on CSD (MODEL 2) revealed an R2 of 92%, which implies that firm size, performance, board size and institutional factors together are very good determinants of CSD, evidenced from significant p-value of 0.000 which is less than significance value of 0.05. The effect of interaction between firm characteristics and institutional factor on CSD (MODEL 3) showed an R2 of 93%. This means that the interaction variable could explain up to 93% variation in CSD. This is further substantiated by a significant p-value of 0.000 which is less that significance value of 0.05. In conclusion, institutional factor moderates the relationship between firm characteristics and CSD. Therefore, policy makers in Nigeria related to sustainability development issues like NESREA should consider the importance of institutional factors in the study and introduce laws that mandate CSD like other part of the countries.
Abstract: Considering the importance of sustainable activities of corporations in the 21st century and environmental friendly accounting practice vis-à-vis economic growth, some factors impact on the Phenomena-Corporate Sustainability Disclosure. This study sought to empirically assess the moderating effect of these institutional factors on the relationship ...
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