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International Journal for Research Trends and Innovation
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ISSN Approved Journal No: 2456-3315 | Impact factor: 8.14 | ESTD Year: 2016
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| Paper Title: | INFLUENCE OF BLOCKCHAIN TECHNOLOGY ON FINANCIAL TRANSPARENCY IN NIGERIA |
| Authors Name: | DR. CHARLES JOSEPH ODUMUSOR , KEKONG LEO EKPABI |
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IJRTI_209640
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| Published Paper Id: | IJRTI2602029 |
| Published In: | Volume 11 Issue 2, February-2026 |
| DOI: | |
| Abstract: | Financial transparency has continued to be a challenge in Nigeria’s financial environment because of poor disclosure practices, asymmetry of information, and lack of trust among financial stakeholders. However, to address these challenges, blockchain technology has been identified as a digital platform that has the potential to revolutionize the recording, verification, and disclosure of financial information. This study investigates the impact of blockchain technology on financial transparency in Nigeria, with particular focus on the integration of blockchain technology, its distributive or decentralized aspect, and accounting systems based on blockchain technology. Using Agency Theory and Trust Theory as theoretical frameworks, this study is non-empirical and based on a literature review, which synthesizes findings from accounting, finance, and information systems literature, with particular focus on empirical evidence from Nigeria. The literature review shows that blockchain technology improves financial transparency through the creation of immutable, real-time, and verifiable records that are less prone to manipulation, reporting errors, and discretionary control of financial information. Evidence from the banking, telecommunication, manufacturing, and financial services industries in Nigeria shows that the adoption of blockchain technology improves the integrity of financial reporting, auditability, corporate governance, and financial stakeholder trust. However, the study also reveals that blockchain technology does not operate independently in addressing transparency challenges. Rather, its success relies on the extent of its penetration in financial processes. The study reveals that blockchain technology is a revolutionary technology for enhancing financial transparency in Nigeria. Nevertheless, its transparency-enhancing attributes are conditional. |
| Keywords: | Blockchain technology; Financial transparency; Blockchain-based accounting; Distributed ledger; Financial reporting; Nigeria |
| Cite Article: | "INFLUENCE OF BLOCKCHAIN TECHNOLOGY ON FINANCIAL TRANSPARENCY IN NIGERIA", International Journal for Research Trends and Innovation (www.ijrti.org), ISSN:2456-3315, Vol.11, Issue 2, page no.a237-a247, February-2026, Available :http://www.ijrti.org/papers/IJRTI2602029.pdf |
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2456-3315 | IMPACT FACTOR: 8.14 Calculated By Google Scholar| ESTD YEAR: 2016 An International Scholarly Open Access Journal, Peer-Reviewed, Refereed Journal Impact Factor 8.14 Calculate by Google Scholar and Semantic Scholar | AI-Powered Research Tool, Multidisciplinary, Monthly, Multilanguage Journal Indexing in All Major Database & Metadata, Citation Generator |
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Published Paper ID: IJRTI2602029
Registration ID:209640
Published In: Volume 11 Issue 2, February-2026
DOI (Digital Object Identifier):
Page No: a237-a247 Country: OGOJA, CROSS RIVER, Nigeria Research Area: Management Publisher : IJ Publication Published Paper URL : https://www.ijrti.org/viewpaperforall?paper=IJRTI2602029 Published Paper PDF: https://www.ijrti.org/papers/IJRTI2602029 |
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ISSN: 2456-3315
Impact Factor: 8.14 and ISSN APPROVED,
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