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Evaluating the Effect of Digital Payment Friction on Micro Transaction Cost Efficiency: Evidence from a Nigerian Tertiary Institution

The global transition toward digital financial systems promises enhanced transaction efficiency, yet frequently introduces complex structural inefficiencies that disproportionately burden end users. In Nigeria, acute infrastructural deficits and policy-driven cashless mandates have exposed vulnerable demographics, particularly tertiary institution students, to a severe "cost-convenience paradox". Grounded in Transaction Cost Economics (TCE), this study empirically evaluated the effect of digital payment friction on micro-transaction cost efficiency within a Nigerian tertiary institution. Adopt…

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from https://iiardjournals.org/get/JAFM/VOL. 12 NO. 6 2026/EVALUATING THE EFFECT OF DIGITAL 1-15.pdf
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Source	OpenAlex research
Collection	International records
Kind	Document
Publisher	JOURNAL OF ACCOUNTING AND FINANCIAL MANAGEMENT
Date	2026-08-18
Type	article
Details	openalex authorships.countries:NG,primary topic.subfield.id:3320\|3321\|3308\|1202\|3303\|3312\|2002\|2000\|2003 + local /\bnige
Found at	https://doi.org/10.56201/jafm.vol.12.no6.2026.p1.15
Archived copy	Look it up in the Wayback Machine
Record ID	`openalex:W7203720624`

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Evaluating the Effect of Digital Payment Friction on Micro Transaction Cost Efficiency: Evidence from a Nigerian Tertiary Institution. OpenAlex research, 2026. Vero Archive, record openalex:W7203720624.