International Journal of Commerce and Finance

International Journal of Commerce and Finance (e-ISSN 2149-9608) is a refereed, bi-annual, periodical journal containing original papers in English. Published since 2015, all research articles in the Journal are being reviewed by at least two referees after an initial editorial screening. The views expressed in the papers are under the responsibility of authors. The editors do not necessarily agree with the views expressed in the papers. All the copyright privileges of the papers accepted for the publication belong to  International Journal of Commerce and Finance.

International Journal of Commerce and Finance is published under the auspices of Istanbul Commerce University.

Vol 10, No 2 (2024): October

Table of Contents

Articles

Budget Implementation and Human Capital Development in Nigeria
Latifat Omolara Akano, Rafiu Oyesola Salawu
Akano
1-12
The Impact of Leadership on the Effective Implementation of Organizational Change
Lamin W. Saidykhan, Nurgül Keleş Tayşir
Saidykhan
13-39
The Effect of Military Expenditure on Economic Growth and environmental quality in Uganda.
Anthony Ladis Komba
Komba
40-58
Determinants of Financial Inclusion among Rural Households in West Wollega Zone, Ethiopia
Mesfin Tesfaye Geleta
Galeta
59-75
The Business Start-up Procedures and Costs for Entrepreneurs
M. Çağrı Pehlivanoğlu, Selim Aykaç, Mustafa Emre Civelek
Pehlivanoglu
76-87
Macroeconomic Concerns and Bank Specific Deposit Processing Challenges - A Study on Bangladesh
Farhana Nasrin
Nasrin
88-110
An Examination of the Nexus Between Private Savings and Economic Development
Tarila Boloupremo, Ayekurobotaregha Eddy Umbe
Boloupremo
111-130
Audit Expectation Gap: An Empirical Analysis from Nigeria
Abdul-Azeez Adeniyi Alao
Alao
131-153
The Nexus of Quality of the e-tax System, Taxpayers’ Attitude, multiple Mediators, and Tax Compliance Behaviour: A Theoretical Paper.
Faustine Juma Masunga
Masunga
154-173