International records / OpenAlex research
Moderating Effect of Digitalisation on the Relationship Between Petroleum Revenue and Budget Performance in Nigeria
Motivated by the persistent fiscal discrepancies evident in Nigeria, the ongoing inadequacies in revenue collection, along with the volatility of oil prices, have resulted in chronic budget deficits, thereby jeopardizing Nigeria's long-term fiscal viability. This research seeks to elucidate the moderating influence of digitalisation on the relationship between petroleum revenue and budget performance in Nigeria, with annual data spanning from 1981 to 2024. The study employed quantitative longitudinal research design. Key variables included petroleum revenue as independent variable, with global…
