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Assessing the Impact of Mobile Banking on Corporate Financial Reporting and Compliance

Author

Listed:
  • Thandiwe CHANGAIRA

    (Midlands State University, Gweru, Zimbabwe)

  • Newman WADESANGO

    (University of Limpopo, Polokwane, South Africa)

Abstract

This study offers a novel contribution to the literature in the field by specifically examining the impact of mobile banking on corporate financial reporting and compliance within the context of Commercial Bank of Zimbabwe, an area that remains underexplored in existing research. Using a cross-sectional design and a mixed-methods approach, the study analysed data from a purposive sample of 73 employees across various departments at CBZ Zimbabwe. The research uniquely assesses how mobile banking influences profitability, cash flows, and operational efficiency, while also identifying strategic approaches to enhance financial reporting through digital platforms. Statistical tools included descriptive statistics, Likert-scale evaluations, and trend analysis, supported by data visualization through tables, charts, and percentages. Key findings indicate that mobile banking significantly improved the timeliness and accuracy of financial reporting, while its effect on regulatory compliance adherence was mixed due to issues such as inconsistent customer adoption and data integration challenges. Importantly, the research reveals a shift toward diverse mobile banking channels, including banking apps, SMS banking, and video conferencing, moving beyond traditional platforms like WhatsApp chatbots. These results provide actionable insights for banking institutions aiming to enhance financial transparency and compliance through mobile technologies. The findings also offer valuable guidance for policymakers seeking to support digital transformation in the financial sector while safeguarding reporting standards.

Suggested Citation

  • Thandiwe CHANGAIRA & Newman WADESANGO, 2026. "Assessing the Impact of Mobile Banking on Corporate Financial Reporting and Compliance," CECCAR Business Review, Body of Expert and Licensed Accountants of Romania (CECCAR), vol. 6(12), pages 63-80, December .
    • Handle: RePEc:ahd:journl:v:6:y:2026:i:12:p:63-80
    DOI: 10.37945/cbr.2025.12.07
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    References listed on IDEAS

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    1. Anthony O Adaramola & Funso T Kolapo, 2019. "Assessment of Bank Technology Machine and Mobile Banking as Market Strategies to Raising Performance of Banks in Nigeria," Journal of Economics and Behavioral Studies, AMH International, vol. 11(3), pages 108-115.
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      Keywords

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      JEL classification:

      • G35 - Financial Economics - - Corporate Finance and Governance - - - Payout Policy
      • M41 - Business Administration and Business Economics; Marketing; Accounting; Personnel Economics - - Accounting - - - Accounting
      • O16 - Economic Development, Innovation, Technological Change, and Growth - - Economic Development - - - Financial Markets; Saving and Capital Investment; Corporate Finance and Governance
      • O33 - Economic Development, Innovation, Technological Change, and Growth - - Innovation; Research and Development; Technological Change; Intellectual Property Rights - - - Technological Change: Choices and Consequences; Diffusion Processes

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