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VOL. 7, ISSUE 3 (2025)
Financial inclusion in the Digital Era: An empirical analysis of behavioural drivers among undergraduate accounting students
Authors
Jacob-Udeme M. O., Oyedokun G. E.
Abstract
Financial inclusion, particularly in
developing economies, has evolved due to technological advancements and the
rise of digital financial services, including mobile banking and fintech
solutions. This study investigates the behavioural drivers and barriers to
financial inclusion among undergraduate accounting students in the digital age,
focusing on factors such as year of study, gender, and age. The study employed
a descriptive survey of correlational design involving 318 students (38.4%
male; 61.6% female; mean age = 20.07 ± 2.50) from universities in South West,
Nigeria, selected using a snowball procedure. Data were collected via a
validated and reliable structured questionnaire and analysed using descriptive
statistics and multiple regression (p < 0.05). The regression analysis
revealed significant predictors for behavioural drivers (F = 8.146, p <.001,
R² = 7.2%), with gender negatively predicting scores (B = -3.246, p =.010),
while age (B = 2.070, p =.020) and year of study (B = 1.796, p =.030) were positive
predictors. For barriers, the model was significant (F = 3.148, p =.025, R² =
2.9%), with year of study negatively predicting barriers (B = -3.174, p =.015).
The study concludes that demographic factors significantly influence financial
inclusion behaviours, highlighting the need for targeted interventions to
enhance digital financial literacy.
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Pages:64-71
How to cite this article:
Jacob-Udeme M. O., Oyedokun G. E. "Financial inclusion in the Digital Era: An empirical analysis of behavioural drivers among undergraduate accounting students". International Journal of Finance and Commerce, Vol 7, Issue 3, 2025, Pages 64-71
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