Usman, Mohammed Hamidu, Aminu Kado Kurfi, and Mohammed Aminu Bello. 2026. “Government Support, Financial Inclusion and SMEs Performance in Nigeria – A Conceptual Framework and Literature Review”. FUDMA Journal of Accounting and Finance Research [FUJAFR] 4 (1): 421-30. https://doi.org/10.33003/fujafr-2026.v4i1.387.421-430.