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ACU Journal of Social and Management Sciences (AJSAMS) is a high-quality blind peer received research journal that is published by the Faculty of Social and Management Sciences, Ajayi Crowther University, Oyo, Nigeria. AJSAMS provides a platform for researchers, academics, professionals, practitioners, and students to impart and share knowledge in the form of high-quality empirical and theoretical research papers, case studies, literature reviews, and book reviews. The ultimate aim of the journal is to encourage researchers to continuously expand the frontier of knowledge.

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Keywords Advertisement, Beverage, Children Influence, Pester Power, Television Bookkeeping, Computer, Financial reporting, Information and communication technology, Quality and Tertiary institutions Change Management, Change Implementation Change Adoption, Communication Method, Employee Performance. Covid-19, Leadership, Vaccine and Trust Digitization, Broadcast Media, Benefits, Challenges, Nigeria Economic growth, Tax revenue, Fiscal activities, Regime switch, Chow breakpoint test Firm age, firm characteristics, financial leverage, firm size, and Profitability Forensic accounting, Fraud control, forensic auditor, banking sector Fuel Subsidy, Transport Decision, Lower-Income, Prices, Manufactured Products Location National Interest, Diplomacy, International Relations, Concept, Endless Debate, Nigerian Manufacturing. Organizational Performance, Workplace Spirituality, Sense of Community, Meaningful Work, Employeeâ€™s Job Sports Betting, Television, Advertisements, Ibadan Metropolis, Reasoned Action Trade Facilitation, Trade Flows, Illicit Financial Flows, Regulatory Framework, Single Window Policy Trade, Flows, Trade Facilitation, Border Efficiency, E-Business conducive environment convenient location customerâ€™s patronage fiscal policy, Economic Growth, Official Development Assistance, Government Revenue and Expenditure hotels

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