Table of Contents :

Regulation and performance of microfinance institutions within the West African Economic and Monetary Union
Hadizatou Ali, Jean Pierre Gueyie and Claude Bergeron7

The Impact of the Slave Trades on Literacy Rate in Africa
Karlo Vlahek Alum and Kpoti Kitissou27


The Role of a Multinational Petroleum Enterprise in Congolese Petrol Station Development
Jonas Kamuanga Mukamba, Cecile Nieuwenhuizen, Natanya Meyer and Niel A.Kruger43


Does Level of Education Modulate the ICT-Economic Growth Nexus? Further Insight from Sub-Saharan African Countries
Olufunmilayo Olayemi Jemiluyi and Leward Jeke 71


Implications of Intellectual Capital Investment on Financial Performance of Nigerian Banks
Nnaemeka Ekoyi Irem, Collins Okechukwu Irem, Friday Ogbu Edeh, Nonyelum Joy Ugwu, Ihentuge Nicholas Achilike, Goddey Chukwudi Chikwe, Paschal Chima Anyanwu, and Anthony N. Offurum 89


Financial Inclusion: A Ugandan Perspective
Madéle Tait and George Wilson Ssonko121


The Effect of Direct and indirect Taxes of Poverty in Developing Countries and their Regions: Panel Data Analysis
Voto Tewa Papy and Nicholas Ngepah141


Operative Human Resource Management Functions and Employee Work Performance in the County Governments of Kenya
Makunyi Loise Karithi, Duncan Mugambi, Purity Mwirigi and Joseph Bengat161


Government Expenditures, Foreign Aid and Remittances: A Review of Income Inequality in Nigeria
Nnenna G. Nwonye, Oluchukwu F. Anowor, Johnson Ifeanyi Okoh, Ogochukwu Chinelo Okanya, Paul Martin Obayi, Paulinus Chigozie Mbah, Josaphat Uchechukwu Joe Onwumere, Augustine Ojeh and Odidi C.O. Onuselogu187


Implications of Indirect Tax, Business Premises Levy, Development Levy and Advertisement Levy on the Growth of Small and Medium Scale Enterprises in South-East, Nigeria
Adebola Abass Jabar, Olufemi Adebola Owolabi and Adesodun Isaac Adebayo239


Impact of Electronic Fiscal Device on Perceived Transparency in Tax Audit: A Case of Arusha-Tanzania
Agnes Elson Malima, Surendran Pillay and Adefemi A. Obalade265


Managing Information Technology Outsourcing Risks: A Service Provider-Centric Approach
Abdulbaqi Badrua, Nurudeen Ajayib and Patrick Ndayizigamiyec283


Board Diversity and Corporate Social Performance during COVID-19: Empirical Evidence from Firms Listed on the Zimbabwe Stock Exchange
Takuriramunashe Famba, Ophias Kurauone, Grace Chituku-Dzimiro, and Lloyd Chiriseri305


A Conceptual Framework of Corporate Reputation Constructs and Items for the African Mining Sector
Lindie Grebe, Tankiso Moloi and Ben Marx327

[abstract]