Cogent Business & Management, Volume 10, Issue 2 (2023)

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Cogent Business & Management, Volume 10, Issue 2 (2023)

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Operations, Information & Technology

Review Article
How might blockchain technology be used in the food supply chain? A systematic literature review
Retno Astuti & Luki Hidayati
Article: 2246739
Published online: 29 Aug 2023
AbstractforHow might blockchain technology be used in the food supply chain? A systematic literature review | Full Text | References | PDF (3.5 MB) | EPUB
  • 2486 Views
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Open Access

Management

Review Article
Decision making mechanism in resource based theory: A literature review, synthesis, and future research
Mochammad Ridwan Ristyawan, Utomo Sarjono Putro & Manahan Siallagan
Article: 2247217
Published online: 28 Aug 2023
AbstractforDecision making mechanism in resource based theory: A literature review, synthesis, and future research | Full Text | References | PDF (1.6 MB) | EPUB
  • 2074 Views
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Open Access
Article
Self-efficacy of employee trainers: Do differences in background characteristics matter?
Raphael Papa Kweku Andoh, Rebecca Dei Mensah & Emmanuel Essandoh
Article: 2249924
Published online: 27 Aug 2023
AbstractforSelf-efficacy of employee trainers: Do differences in background characteristics matter? | Full Text | References | PDF (401 KB) | EPUB
  • 921 Views
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Open Access
Article
Maximizing employee engagement through artificial intelligent organizational culture in the context of leadership and training of employees: Testing linear and non-linear relationships
Maja Rožman, Polona Tominc & Borut Milfelner
Article: 2248732
Published online: 24 Aug 2023
AbstractforMaximizing employee engagement through artificial intelligent organizational culture in the context of leadership and training of employees: Testing linear and non-linear relationships | Full Text | References | PDF (2.6 MB) | EPUB
  • 6015 Views
  • 1 CrossRef citations
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Open Access
Article
Does entrepreneurship improve the livelihood of young people? Evidence from the NDE program beneficiaries in Kano state, Nigeria
Dolapo F. Adeyanju, Kehinde J. Akomolafe, John I. Mburu, Evelyn O Ohanwusi, Solomon A. Adebayo & Chiagoziem Joy
Article: 2248735
Published online: 24 Aug 2023
AbstractforDoes entrepreneurship improve the livelihood of young people? Evidence from the NDE program beneficiaries in Kano state, Nigeria | Full Text | References | PDF (1.2 MB) | EPUB
  • 1285 Views
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Open Access
Article
The bright and dark side of humble leadership for project success: A conservation of resources perspective
Saad Hassan, Hira Nasim, Muzammel Shah, Amir Ishaque & Mahin Fiza
Article: 2249559
Published online: 24 Aug 2023
AbstractforThe bright and dark side of humble leadership for project success: A conservation of resources perspective | Full Text | References | PDF (632.9 KB) | EPUB
  • 1529 Views
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Open Access
Review Article
The key criteria that determine the degree to which management’s use of competitive intelligence
Ahmed Khalid Alrashedi
Article: 2250553
Published online: 24 Aug 2023
AbstractforThe key criteria that determine the degree to which management’s use of competitive intelligence | Full Text | References | PDF (656.4 KB) | EPUB
  • 887 Views
  • 2 CrossRef citations
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Open Access

Accounting, Corporate Governance & Business Ethics

Article
Evaluating the performance of external auditor during COVID-19: The case of dysfunctional audit behaviour in Indonesia
Lili Sugeng Wiyantoro, Chen Yan & Liu Yuanyuan
Article: 2246744
Published online: 23 Aug 2023
AbstractforEvaluating the performance of external auditor during COVID-19: The case of dysfunctional audit behaviour in Indonesia | Full Text | References | PDF (3 MB) | EPUB
  • 1160 Views
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Open Access

Management

Article
The impact of strategic alignment on organizational performance: The case of Ethiopian universities
Dawit Udessa Gede & Admasu Tesso Huluka
Article: 2247873
Published online: 23 Aug 2023
AbstractforThe impact of strategic alignment on organizational performance: The case of Ethiopian universities | Full Text | References | PDF (1.9 MB) | EPUB
  • 5776 Views
  • 1 CrossRef citations
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Open Access
Article
Investigating the development of entrepreneurial behavior among nascent digital entrepreneurs
Susetyo Darmanto, Adi Ekopriyono,   Hikmah & Andalan Tri Ratnawati
Article: 2247875
Published online: 22 Aug 2023
AbstractforInvestigating the development of entrepreneurial behavior among nascent digital entrepreneurs | Full Text | References | PDF (703.6 KB) | EPUB
  • 1276 Views
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Open Access

Marketing

Article
Does brand anthropomorphism and brand intimacy matter to assess consumers’ engagement successfully?
Thanh Nguyen Ngoc Dan & Phuc Ngo Trong
Article: 2249897
Published online: 22 Aug 2023
AbstractforDoes brand anthropomorphism and brand intimacy matter to assess consumers’ engagement successfully? | Full Text | References | PDF (389.2 KB) | EPUB
  • 1716 Views
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Open Access

Accounting, Corporate Governance & Business Ethics

Article
Shariah governance reporting of Islamic banks: An insight from Malaysia
Tasya Aspiranti, Qaisar Ali, Oktofa Yudha Sudrajad & Sulistya Rusgianto
Article: 2247220
Published online: 20 Aug 2023
AbstractforShariah governance reporting of Islamic banks: An insight from Malaysia | Full Text | References | PDF (4.9 MB) | EPUB
  • 1842 Views
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Open Access

Management

Article
Antecedents of Muslim tourist loyalty: The role of Islamic religiosity and tourist value co-creation
Abror Abror, Dina Patrisia, Yunita Engriani, Yunia Wardi, Rahmad Solling Hamid, Mukhamad Najib, Marhana Mohamed Anuar, Mohamed Battour & Ririn Tri Ratnasari
Article: 2247871
Published online: 20 Aug 2023
AbstractforAntecedents of Muslim tourist loyalty: The role of Islamic religiosity and tourist value co-creation | Full Text | References | PDF (526.4 KB) | EPUB
  • 2055 Views
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
Examining the influence of foreign ownership, company website on firm performance: Evidence from Indonesia
Gustita Arnawati Putri & Doddy Setiawan
Article: 2248759
Published online: 20 Aug 2023
AbstractforExamining the influence of foreign ownership, company website on firm performance: Evidence from Indonesia | Full Text | References | PDF (915.6 KB) | EPUB
  • 1061 Views
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Open Access
Article
Enhancing CSR activities to increase bank attractiveness
Tang My Sang, Nguyen Tien Hung & Nguyen Ngoc Dinh
Article: 2247623
Published online: 17 Aug 2023
AbstractforEnhancing CSR activities to increase bank attractiveness | Full Text | References | PDF (935.6 KB) | EPUB
  • 1396 Views
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Open Access

Marketing

Article
The behavioral intention of young Malaysians towards cashless society: Value-based adoption model
Ju Jingnan, Poh-Chuin Teo, Theresa C.F. Ho & Chen Hooi Ling
Article: 2244756
Published online: 13 Aug 2023
AbstractforThe behavioral intention of young Malaysians towards cashless society: Value-based adoption model | Full Text | References | PDF (1.5 MB) | EPUB
  • 1901 Views
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Open Access
Article
The impacts of omnichannel retailing properties on customer experience and brand loyalty: A study in the banking sector
Quynh Tran Xuan, Hanh T.H. Truong & Tri Vo Quang
Article: 2244765
Published online: 13 Aug 2023
AbstractforThe impacts of omnichannel retailing properties on customer experience and brand loyalty: A study in the banking sector | Full Text | References | PDF (455.1 KB) | EPUB
  • 2831 Views
  • 1 CrossRef citations
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Open Access

Operations, Information & Technology

Article
The effect of supply chain resilient strategies on operational performance of humanitarian organisations in Zimbabwe during the Coronavirus period
Dumisani Mawonde, Bindu Samuel, Josphat Nyoni & Allan C. Muzenda
Article: 2246741
Published online: 13 Aug 2023
AbstractforThe effect of supply chain resilient strategies on operational performance of humanitarian organisations in Zimbabwe during the Coronavirus period | Full Text | References | PDF (672.9 KB) | EPUB
  • 1035 Views
  • 2 CrossRef citations
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Open Access

Management

Article
Exploring factors affecting product innovation practice among micro and small scale enterprises: the case study of Debre Berhan Town, Ethiopia
Abebe Getaneh Kebede & Abebaw Hailu Fikire
Article: 2246746
Published online: 13 Aug 2023
AbstractforExploring factors affecting product innovation practice among micro and small scale enterprises: the case study of Debre Berhan Town, Ethiopia | Full Text | References | PDF (924.3 KB) | EPUB
  • 1578 Views
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Open Access
Article
Challenges faced by women entrepreneurs in South Asian countries using interpretive structural modeling
Reena Agrawal, Priti Bakhshi, Arti Chandani, Ramona Birau & Suhan Mendon
Article: 2244755
Published online: 11 Aug 2023
AbstractforChallenges faced by women entrepreneurs in South Asian countries using interpretive structural modeling | Full Text | References | PDF (407.2 KB) | EPUB
  • 2963 Views
  • 1 CrossRef citations
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Open Access

Operations, Information & Technology

Article
Fintech adoption dynamics in a pandemic: An experience from some financial institutions in Nigeria during COVID-19 using machine learning approach
Onome Christopher Edo, Egbe-Etu Etu, Imokhai Tenebe, Oluwarotimi Samuel Oladele, Solomon Edo, Oladapo Ayodeji Diekola & Joshua Emakhu
Article: 2242985
Published online: 10 Aug 2023
AbstractforFintech adoption dynamics in a pandemic: An experience from some financial institutions in Nigeria during COVID-19 using machine learning approach | Full Text | References | PDF (1.6 MB) | EPUB | Supplemental
  • 1915 Views
  • 5 CrossRef citations
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Open Access

Accounting, Corporate Governance & Business Ethics

Article
Socially responsible investment practices and implementation approaches: A case study of listed extractive firms in Ghana
Mawuena Akosua Cudjoe, Ahmed Razman Abdul Latiff, Nor Aziah Abu Kasim & Mohammad Noor Hisham Osman
Article: 2238338
Published online: 09 Aug 2023
AbstractforSocially responsible investment practices and implementation approaches: A case study of listed extractive firms in Ghana | Full Text | References | PDF (665.7 KB) | EPUB
  • 727 Views
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Open Access

Banking & Finance

Review Article
Empirical investigation of exchange rate transmission into general inflation level in Ethiopia – SVAR approach
Henok Ezezew Sheferaw & Kalid Wendimnew Sitotaw
Article: 2243662
Published online: 09 Aug 2023
AbstractforEmpirical investigation of exchange rate transmission into general inflation level in Ethiopia – SVAR approach | Full Text | References | PDF (1.2 MB) | EPUB
  • 1102 Views
  • 1 CrossRef citations
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Open Access

Operations, Information & Technology

Article
An investigation of the impact of exchange rate movements on consumer prices in the Southern African Customs Union (SACU)
Teboho Mashao & Ireen Choga
Article: 2244766
Published online: 09 Aug 2023
AbstractforAn investigation of the impact of exchange rate movements on consumer prices in the Southern African Customs Union (SACU) | Full Text | References | PDF (646.8 KB) | EPUB
  • 802 Views
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Open Access

Management

Review Article
Defining coaching supervision: A South African perspective
Patrick Ebong Ebewo, Elona Ndlovu-Hlatshwayo & Jacques Carl Myburgh
Article: 2245199
Published online: 09 Aug 2023
AbstractforDefining coaching supervision: A South African perspective | Full Text | References | PDF (1.5 MB) | EPUB
  • 1163 Views
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Open Access
Article
Social media richness, brand equity, and business performance: An empirical analysis of food and beverage SMEs
Venny Mellandhia Shandy, Asep Mulyana & Budi Harsanto
Article: 2244211
Published online: 08 Aug 2023
AbstractforSocial media richness, brand equity, and business performance: An empirical analysis of food and beverage SMEs | Full Text | References | PDF (812.2 KB) | EPUB
  • 2056 Views
  • 1 CrossRef citations
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Open Access

Accounting, Corporate Governance & Business Ethics

Article
Do ownership structures affect the establishment of a risk management committee? Evidence from an emerging market
Masturah Malik, Rohami Shafie, Ku nor Izah Ku Ismail & Anas Rasheed Bajary
Article: 2244216
Published online: 08 Aug 2023
AbstractforDo ownership structures affect the establishment of a risk management committee? Evidence from an emerging market | Full Text | References | PDF (463.3 KB) | EPUB
  • 1028 Views
  • 1 CrossRef citations
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Open Access
Article
Internal audit function and investment efficiency: Evidence from public companies in Indonesia
Ardianto Ardianto, Nadia Anridho, Agnes Aurora Ngelo, Wulandari Fitri Ekasari & Imran Haider
Article: 2242174
Published online: 06 Aug 2023
AbstractforInternal audit function and investment efficiency: Evidence from public companies in Indonesia | Full Text | References | PDF (370.9 KB) | EPUB
  • 1865 Views
  • 1 CrossRef citations
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Open Access

Banking & Finance

Article
Foreign ownership and national governance quality affect liquidity risk – case in Vietnam
Pham Tien Dat & Kim Quoc Trung Nguyen
Article: 2244752
Published online: 06 Aug 2023
AbstractforForeign ownership and national governance quality affect liquidity risk – case in Vietnam | Full Text | References | PDF (604.2 KB) | EPUB
  • 867 Views
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Open Access

Accounting, Corporate Governance & Business Ethics

Review Article
Impact of the audit committee on audit fees: A review and future research agenda
Michail Nerantzidis, Andreas Koutoupis, George Drogalas, Christina Vadasi & Dimitrios Mitskinis
Article: 2238976
Published online: 03 Aug 2023
AbstractforImpact of the audit committee on audit fees: A review and future research agenda | Full Text | References | PDF (2.3 MB) | EPUB | Supplemental
  • 1727 Views
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Open Access
Article
Does green accounting influences ecological sustainability? Evidence from a developing economy
Ishmael Wiredu, Andrew Osei Agyemang & Samuel Yayra Agbadzidah
Article: 2240559
Published online: 01 Aug 2023
AbstractforDoes green accounting influences ecological sustainability? Evidence from a developing economy | Full Text | References | PDF (1 MB) | EPUB
  • 4824 Views
  • 10 CrossRef citations
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Open Access
Article
Corporate governance and employee confidence in the Ghanaian banking sector: Mediating role of corporate reporting disclosures
Sharon Donnir, Kingsley Tornyeva, Timothy Ayamga & Francis Tagoe
Article: 2242157
Published online: 01 Aug 2023
AbstractforCorporate governance and employee confidence in the Ghanaian banking sector: Mediating role of corporate reporting disclosures | Full Text | References | PDF (669.4 KB) | EPUB
  • 1270 Views
  • 1 CrossRef citations
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Open Access

Management

Review Article
Revolutionizing work-life balance: Unleashing the power of telecommuting on work engagement and exhaustion levels
Zahid Hussain Bhat, Uqba Yousuf & Nuzhat Saba
Article: 2242160
Published online: 01 Aug 2023
AbstractforRevolutionizing work-life balance: Unleashing the power of telecommuting on work engagement and exhaustion levels | Full Text | References | PDF (599.5 KB) | EPUB
  • 7581 Views
  • 2 CrossRef citations
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Open Access

Marketing

Article
Does innovation ambidexterity influence restaurant economic performance in the post-COVID-19 era? The mediating effect of customer orientation
Athuman Makona, Ruth Elias, Victoria Makuya & Ismail Abdi Changalima
Article: 2242164
Published online: 01 Aug 2023
AbstractforDoes innovation ambidexterity influence restaurant economic performance in the post-COVID-19 era? The mediating effect of customer orientation | Full Text | References | PDF (1.5 MB) | EPUB
  • 1212 Views
  • 3 CrossRef citations
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Open Access

Accounting, Corporate Governance & Business Ethics

Article
The interplay of real earnings management and investment efficiency: Evidence from the U.S.
Nedal Assad, Aziz Jaafar & Panagiotis D. Zervopoulos
Article: 2237174
Published online: 29 Jul 2023
AbstractforThe interplay of real earnings management and investment efficiency: Evidence from the U.S. | Full Text | References | PDF (580 KB) | EPUB
  • 1666 Views
  • 2 CrossRef citations
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Open Access

Banking & Finance

Article
Determinants of financial inclusion gender gap in Ethiopia: Evidence from decomposition analysis
Shemelis Kebede Hundie & Daniel Tadesse Tulu
Article: 2238124
Published online: 29 Jul 2023
AbstractforDeterminants of financial inclusion gender gap in Ethiopia: Evidence from decomposition analysis | Full Text | References | PDF (671.6 KB) | EPUB
  • 1953 Views
  • 1 CrossRef citations
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Open Access

Management

Article
MSMEs performance and competitive advantage: Evidence from women’s MSMEs in Indonesia
Evi Susanti, Rita Yuni Mulyanti & Lela Nurlaela Wati
Article: 2239423
Published online: 29 Jul 2023
AbstractforMSMEs performance and competitive advantage: Evidence from women’s MSMEs in Indonesia | Full Text | References | PDF (1.4 MB) | EPUB
  • 3744 Views
  • 1 CrossRef citations
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Open Access

Accounting, Corporate Governance & Business Ethics

Article
Accruals, real earnings management, and CEO demographic attributes in emerging markets: Does concentration of family ownership count?
Safia Abdo Ali Al-Begali & Lian Kee Phua
Article: 2239979
Published online: 29 Jul 2023
AbstractforAccruals, real earnings management, and CEO demographic attributes in emerging markets: Does concentration of family ownership count? | Full Text | References | PDF (732.2 KB) | EPUB
  • 1457 Views
  • 4 CrossRef citations
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Open Access

Banking & Finance

Article
The impact of bank competition on bank stability in Vietnam: The moderating role of shadow banking
Nhung Thi Nguyen, An Tuan Nguyen, Thanh Ta Hong Le & Ha Thi Nguyet To
Article: 2241208
Published online: 28 Jul 2023
AbstractforThe impact of bank competition on bank stability in Vietnam: The moderating role of shadow banking | Full Text | References | PDF (839.8 KB) | EPUB
  • 2365 Views
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Open Access

Accounting, Corporate Governance & Business Ethics

Article
Corporates’ monitoring costs of fair value disclosures in pre- versus post-IFRS7 era: Jordanian financial business evidence
Esraa Esam Alharasis, Manal Alidarous, Abeer F. Alkhwaldi, Hossam Haddad, Nidal Alramahi & Husni K. Al-Shattarat
Article: 2234141
Published online: 27 Jul 2023
AbstractforCorporates’ monitoring costs of fair value disclosures in pre- versus post-IFRS7 era: Jordanian financial business evidence | Full Text | References | PDF (639.2 KB) | EPUB
  • 887 Views
  • 4 CrossRef citations
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Open Access

Management

Article
How leader member exchange affects effectiveness of performance appraisal system: A chain of reactions model
Muhammad Waqas Maharvi, Aneel Kumar, Khalil Ahmed Channa & Ayaz Mahmood
Article: 2238392
Published online: 27 Jul 2023
AbstractforHow leader member exchange affects effectiveness of performance appraisal system: A chain of reactions model | Full Text | References | PDF (708.8 KB) | EPUB
  • 1323 Views
  • 1 CrossRef citations
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Open Access
Article
Social entrepreneurship and CSR best practice: The drivers to sustainable business development in new Covid-19 Era
Indarto Indarto, Rohmini Indah Lestari, Djoko. Santoso & Chatarina Yekti Prawihatmi
Article: 2235086
Published online: 25 Jul 2023
AbstractforSocial entrepreneurship and CSR best practice: The drivers to sustainable business development in new Covid-19 Era | Full Text | References | PDF (553.4 KB) | EPUB
  • 1982 Views
  • 1 CrossRef citations
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Open Access

Accounting, Corporate Governance & Business Ethics

Article
Do governance factors affect the effectiveness of risk management disclosure in UAE banks?
Hazza Abdulla & Tamer Elshandidy
Article: 2238394
Published online: 25 Jul 2023
AbstractforDo governance factors affect the effectiveness of risk management disclosure in UAE banks? | Full Text | References | PDF (503.7 KB) | EPUB
  • 1172 Views
  • 1 CrossRef citations
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Open Access

Banking & Finance

Article
Do income diversification and capital adequacy affect liquidity creation? A case study of commercial banks in Kenya
Dennis Muchuki Kinini, Kennedy Nyabuto Ocharo & Peter Wang’ombe Kariuki
Article: 2240082
Published online: 25 Jul 2023
AbstractforDo income diversification and capital adequacy affect liquidity creation? A case study of commercial banks in Kenya | Full Text | References | PDF (542.9 KB) | EPUB
  • 1326 Views
  • 1 CrossRef citations
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Open Access

Accounting, Corporate Governance & Business Ethics

Article
Revisiting the relationship between board structure and bank performance in Ethiopian commercial banks
Dereje Fedasa Hordofa
Article: 2240554
Published online: 25 Jul 2023
AbstractforRevisiting the relationship between board structure and bank performance in Ethiopian commercial banks | Full Text | References | PDF (1.4 MB) | EPUB
  • 863 Views
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Open Access

Marketing

Article
Investigating the impact of customer satisfaction, trust, and quality of services on the acceptance of delivery services companies and related applications in Omani context: A Predictive model assessment using PLSpredict
Al-Madhagy Taufiq-Hail, Shafiz Affendi Bin Mohd Yusof, Ibrahim Rashid Humad Al Shamsi, Ermal Bino, Muhammad Saleem, Mudassar Mahmood & Hyder Kamran
Article: 2224173
Published online: 24 Jul 2023
AbstractforInvestigating the impact of customer satisfaction, trust, and quality of services on the acceptance of delivery services companies and related applications in Omani context: A Predictive model assessment using PLSpredict | Full Text | References | PDF (4.7 MB) | EPUB
  • 3499 Views
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Open Access

Accounting, Corporate Governance & Business Ethics

Article
The effect of board of directors and sharia supervisory board on zakat funds at Islamic banks in indonesia
Ataina Hudayati, Ihsan Muhamad & Marfuah Marfuah
Article: 2231206
Published online: 24 Jul 2023
AbstractforThe effect of board of directors and sharia supervisory board on zakat funds at Islamic banks in indonesia | Full Text | References | PDF (383.9 KB) | EPUB
  • 2093 Views
  • 1 CrossRef citations
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Open Access

Banking & Finance

Article
Long-horizon asset and portfolio returns revisited: Evidence from US markets
Tri M. Hoang
Article: 2238147
Published online: 24 Jul 2023
AbstractforLong-horizon asset and portfolio returns revisited: Evidence from US markets | Full Text | References | PDF (1.7 MB) | EPUB
  • 500 Views
  • 1 CrossRef citations
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Open Access

Management

Article
Assessing antecedents of individual readiness to adopt knowledge management in higher educational institutions
Arpana Kumari, Muskan Khan & Nirupa Lakshmi
Article: 2238393
Published online: 24 Jul 2023
AbstractforAssessing antecedents of individual readiness to adopt knowledge management in higher educational institutions | Full Text | References | PDF (985 KB) | EPUB
  • 753 Views
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Open Access
Article
Effect of QR code and mobile money on performance of SMEs in developing countries. The role of dynamic capabilities
Klenam Korbla Ledi, Enya Ameza-Xemalordzo, George Kofi Amoako & Bernice Asamoah
Article: 2238977
Published online: 23 Jul 2023
AbstractforEffect of QR code and mobile money on performance of SMEs in developing countries. The role of dynamic capabilities | Full Text | References | PDF (422.1 KB) | EPUB
  • 2414 Views
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Open Access

Accounting, Corporate Governance & Business Ethics

Review Article
Determinants of SOE’s performance: A systematic literature review
Muhammad Alam Mauludina, Yudi Azis, Citra Sukmadilaga & Hendra Susanto
Article: 2234138
Published online: 21 Jul 2023
AbstractforDeterminants of SOE’s performance: A systematic literature review | Full Text | References | PDF (1.7 MB) | EPUB | Supplemental
  • 1857 Views
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Open Access

Management

Article
Study of the interplay among internal and external barriers to GSCM in the Indian leather industry using the total ISM and MICMAC methodology
Manoj Kumar & Rao T Joji
Article: 2234697
Published online: 21 Jul 2023
AbstractforStudy of the interplay among internal and external barriers to GSCM in the Indian leather industry using the total ISM and MICMAC methodology | Full Text | References | PDF (1.6 MB) | EPUB
  • 631 Views
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Open Access

Operations, Information & Technology

Article
State of Quality 4.0 in the South African chrome mining industry: Gap analysis and priority areas for improvement
Matolwandile Mzuvukile Mtotywa & Thabisile Dube
Article: 2235830
Published online: 21 Jul 2023
AbstractforState of Quality 4.0 in the South African chrome mining industry: Gap analysis and priority areas for improvement | Full Text | References | PDF (1.2 MB) | EPUB
  • 1134 Views
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Open Access

Management

Article
Differences in how leaders and employees view organizational changes: Lessons from an international multicultural context
Ghaith Al-Abdallah, Reda Helal, Ala’ Omar Dandis & Len Tiu Wright
Article: 2228028
Published online: 20 Jul 2023
AbstractforDifferences in how leaders and employees view organizational changes: Lessons from an international multicultural context | Full Text | References | PDF (867 KB) | EPUB
  • 1707 Views
  • 1 CrossRef citations
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Open Access

Accounting, Corporate Governance & Business Ethics

Article
Boardroom dynamics: The power of board composition and gender diversity in shaping capital structure
Ibrahim Nandom Yakubu & Seydou Oumarou
Article: 2236836
Published online: 20 Jul 2023
AbstractforBoardroom dynamics: The power of board composition and gender diversity in shaping capital structure | Full Text | References | PDF (444.3 KB) | EPUB
  • 2473 Views
  • 4 CrossRef citations
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Open Access

Management

Article
Three decades research in the field of business ecosystem
Ahmad Rifa’i, Sam’un Jaja Raharja, Rivani Rivani & Ratih Purbasari
Article: 2234143
Published online: 18 Jul 2023
AbstractforThree decades research in the field of business ecosystem | Full Text | References | PDF (5.9 MB) | EPUB
  • 1519 Views
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
A holistic success model for sustainable e-learning based on the stakeholder approach: Case of Vietnamese students during the COVID-19 pandemic
Mai Ngoc Tran
Article: 2236298
Published online: 18 Jul 2023
AbstractforA holistic success model for sustainable e-learning based on the stakeholder approach: Case of Vietnamese students during the COVID-19 pandemic | Full Text | References | PDF (798.1 KB) | EPUB
  • 743 Views
  • 1 CrossRef citations
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Open Access

Marketing

Article
Bulk food purchase: The effect of food package waste literacy, a deontic perspective of justice, anticipated emotions, and subjective norms
Bernardinus Maria Purwanto, Rokhima Rostiani, Yulia Arisnani Widyaningsih & Ignasius Radix A.P. Jati
Article: 2237270
Published online: 18 Jul 2023
AbstractforBulk food purchase: The effect of food package waste literacy, a deontic perspective of justice, anticipated emotions, and subjective norms | Full Text | References | PDF (456.3 KB) | EPUB
  • 1274 Views
  • 1 CrossRef citations
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Open Access

Management

Article
Business continuity management and supply chain disruptions: A case of humanitarian organizations in Cyclone Idai in Zimbabwe
Judith Moyo, Simba Mutsvangwa, Tichakunda Valentine Chabata, Lidion Sibanda & Felix Chari
Article: 2235754
Published online: 16 Jul 2023
AbstractforBusiness continuity management and supply chain disruptions: A case of humanitarian organizations in Cyclone Idai in Zimbabwe | Full Text | References | PDF (342.4 KB) | EPUB
  • 1279 Views
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Open Access
Article
Contagion risk: How stakeholders mediate the impact of rivals’ misfortunes on firms
Alireza Azimian
Article: 2236304
Published online: 16 Jul 2023
AbstractforContagion risk: How stakeholders mediate the impact of rivals’ misfortunes on firms | Full Text | References | PDF (813.9 KB) | EPUB
  • 534 Views
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Open Access

Accounting, Corporate Governance & Business Ethics

Article
Disclosure of operational performance in DSE listed companies. Do firm and industry characteristics matter? A balanced score card approach
Shaban Ngole & Ernest Mabonesho
Article: 2236375
Published online: 16 Jul 2023
AbstractforDisclosure of operational performance in DSE listed companies. Do firm and industry characteristics matter? A balanced score card approach | Full Text | References | PDF (396.2 KB) | EPUB
  • 800 Views
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Management

Article
Why do business angels invest? Uncovering angels’ goals
Rui Falcão, Maria João Carneiro & António Carrizo Moreira
Article: 2234134
Published online: 14 Jul 2023
AbstractforWhy do business angels invest? Uncovering angels’ goals | Full Text | References | PDF (3.1 MB) | EPUB
  • 1585 Views
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Open Access
Article
Perception of social prosperity in indigenous tourism destinations in Mexico: The mediator effect of competitiveness of the destinations
Jorge Luis Ramos-García, Delfino Vargas-Chanes & Arcelia Toledo-López
Article: 2235105
Published online: 14 Jul 2023
AbstractforPerception of social prosperity in indigenous tourism destinations in Mexico: The mediator effect of competitiveness of the destinations | Full Text | References | PDF (1.5 MB) | EPUB
  • 903 Views
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Open Access
Article
The role of work engagement and organizational commitment in improving job performance
Faqih Nabhan & Munajat Munajat
Article: 2235819
Published online: 14 Jul 2023
AbstractforThe role of work engagement and organizational commitment in improving job performance | Full Text | References | PDF (1.5 MB) | EPUB
  • 3444 Views
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Open Access

Accounting, Corporate Governance & Business Ethics

Article
Comparison of going concern models with and without corporate governance
Paul Hammond, Mustapha Osman Opoku, Paul Adjei Kwakwa & Daniel Berko
Article: 2234152
Published online: 12 Jul 2023
AbstractforComparison of going concern models with and without corporate governance | Full Text | References | PDF (679.5 KB) | EPUB
  • 1001 Views
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Open Access

Banking & Finance

Article
The US dollar and trade balance: New findings from the international trade of India with the European Union
Ho Hoang Gia Bao, Hoang Phong Le, Ba Hoang Nguyen & Thanh An Vu
Article: 2235817
Published online: 12 Jul 2023
AbstractforThe US dollar and trade balance: New findings from the international trade of India with the European Union | Full Text | References | PDF (2.7 MB) | EPUB
  • 748 Views
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Management

Article
The resources to balance – Exploring remote employees’ work-life balance through the lens of conservation of resources
Heini Pensar & Rebekah Rousi
Article: 2232592
Published online: 11 Jul 2023
AbstractforThe resources to balance – Exploring remote employees’ work-life balance through the lens of conservation of resources | Full Text | References | PDF (906.4 KB) | EPUB
  • 3704 Views
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Open Access
Article
Role of corporate social responsibility on firm performance in emerging economy: The mediating role of access to finance and business model innovation
Quang Huan Ngo & Thanh Tiep Le
Article: 2232585
Published online: 10 Jul 2023
AbstractforRole of corporate social responsibility on firm performance in emerging economy: The mediating role of access to finance and business model innovation | Full Text | References | PDF (1.9 MB) | EPUB
  • 2699 Views
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Open Access

Accounting, Corporate Governance & Business Ethics

Article
What factors lead companies to release intellectual capital disclosure? Evidence from Indonesian manufacturers
Nila Firdausi Nuzula, Sri Mangesti Rahayu & Asih Marini Wulandari
Article: 2234149
Published online: 10 Jul 2023
AbstractforWhat factors lead companies to release intellectual capital disclosure? Evidence from Indonesian manufacturers | Full Text | References | PDF (772.3 KB) | EPUB
  • 672 Views
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Open Access

MANAGEMENT

Article
Exploring the Nexus of inventory optimization and operational efficiency: Data-driven insights from public sector organizations in Ethiopia
Gemachis Debala, Mohd Abass Bhat & Shagufta Tariq Khan
Article: 2213966
Published online: 09 Jul 2023
AbstractforExploring the Nexus of inventory optimization and operational efficiency: Data-driven insights from public sector organizations in Ethiopia | Full Text | References | PDF (967.6 KB) | EPUB
  • 1675 Views
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Open Access

Marketing

Article
The effect of mobile-wallet service dimensions on customer satisfaction and loyalty: An empirical study
Ahmed S. Ajina, Jamal M. M. Joudeh, Nafez N. Ali, Ahmad M. Zamil & Tareq N. Hashem
Article: 2229544
Published online: 09 Jul 2023
AbstractforThe effect of mobile-wallet service dimensions on customer satisfaction and loyalty: An empirical study | Full Text | References | PDF (788.7 KB) | EPUB
  • 6357 Views
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Open Access

Banking & Finance

Article
From traditional roots to digital bytes: Can digitalizing ESG improves Ghanaian rural banks’ brand equity through stakeholder engagement, and customer loyalty?
Francis Atta Sarpong, Peter Sappor, George Nyantakyi, Isaac Ahakwa, Owusu Esther Agyeiwaa & Benjamin Blandful Cobbinah
Article: 2232159
Published online: 09 Jul 2023
AbstractforFrom traditional roots to digital bytes: Can digitalizing ESG improves Ghanaian rural banks’ brand equity through stakeholder engagement, and customer loyalty? | Full Text | References | PDF (2.1 MB) | EPUB
  • 3210 Views
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Management

Article
The role of corporate posture as moderation of relationships among the antecedents of sustainability reporting disclosure in Indonesia
Sofwan Farisyi
Article: 2233259
Published online: 09 Jul 2023
AbstractforThe role of corporate posture as moderation of relationships among the antecedents of sustainability reporting disclosure in Indonesia | Full Text | References | PDF (395.1 KB) | EPUB
  • 841 Views
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Open Access
Article
Uncovering the dark side of leadership: How exploitative leaders fuel unethical pro-organizational behavior through moral disengagement
Saad Basaad, Saleh Bajaba & Abdulrahman Basahal
Article: 2233775
Published online: 09 Jul 2023
AbstractforUncovering the dark side of leadership: How exploitative leaders fuel unethical pro-organizational behavior through moral disengagement | Full Text | References | PDF (398.2 KB) | EPUB
  • 2599 Views
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Open Access
Article
Can acceptance promote life satisfaction during a work from home regime? The mediating role of work-life balance and job stress
Gugup Kismono, Widya Paramita & Gabriela B. Lintang
Article: 2234130
Published online: 09 Jul 2023
AbstractforCan acceptance promote life satisfaction during a work from home regime? The mediating role of work-life balance and job stress | Full Text | References | PDF (451.7 KB) | EPUB
  • 1702 Views
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MARKETING

Article
Determinants of voters behaviour and voting intention: The mediating role of social media
Zakari Bukari, Abu Bakar Abdul Hamid, Hishamuddin Md. Som, Md. Uzir Hossain Uzir, Shani Bashiru, Lawrencia Agyepong, Sebrina Kafui Tsagli & Hussam Al Halbusi
Article: 2140492
Published online: 07 Jul 2023
AbstractforDeterminants of voters behaviour and voting intention: The mediating role of social media | Full Text | References | PDF (1.2 MB) | EPUB
  • 3347 Views
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Open Access

Accounting, Corporate Governance & Business Ethics

Article
Breaking the chains of corporate compensation: Unraveling the complexities of non-executive director compensation in South Africa’s boardrooms
Nkwantabisa Agyeiwaa Owusu, Francis Atta Sarpong, Nelly Joel Tchuiendem & Winnifred Coleman
Article: 2226935
Published online: 06 Jul 2023
AbstractforBreaking the chains of corporate compensation: Unraveling the complexities of non-executive director compensation in South Africa’s boardrooms | Full Text | References | PDF (848.6 KB) | EPUB
  • 882 Views
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Marketing

Article
Development and initial validation of a theory of planned behavior questionnaire: Assessment of purchase intentions towards products associated with CRM campaigns
Parthesh R. Shanbhag, Yogesh P. Pai, Gururaj Kidiyoor & Nandan Prabhu
Article: 2229528
Published online: 06 Jul 2023
AbstractforDevelopment and initial validation of a theory of planned behavior questionnaire: Assessment of purchase intentions towards products associated with CRM campaigns | Full Text | References | PDF (1 MB) | EPUB
  • 3581 Views
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Open Access

Accounting, Corporate Governance & Business Ethics

Article
Financial literacy, investment and personal financial management nexus: Empirical evidence on private sector employees
Clement Oppong, Abukari Salifu Atchulo, Ellis Kofi Akwaa-Sekyi, Dianne Dogbey Grant & Silas Apealete Kpegba
Article: 2229106
Published online: 05 Jul 2023
AbstractforFinancial literacy, investment and personal financial management nexus: Empirical evidence on private sector employees | Full Text | References | PDF (1.4 MB) | EPUB
  • 8980 Views
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ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
Do audited firms have better access to credit?: Evidence from emerging countries
Yaqoub Alduraywish
Article: 2195985
Published online: 04 Jul 2023
AbstractforDo audited firms have better access to credit?: Evidence from emerging countries | Full Text | References | PDF (542.6 KB) | EPUB
  • 680 Views
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Management

Article
Improving employee engagement through organizational culture in the travel industry: Perspective from a developing country during Covid-19 pandemic
Duc Huu Bui & Anh Thi Tu Le
Article: 2232589
Published online: 04 Jul 2023
AbstractforImproving employee engagement through organizational culture in the travel industry: Perspective from a developing country during Covid-19 pandemic | Full Text | References | PDF (1 MB) | EPUB
  • 3235 Views
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Operations, Information & Technology

Article
Applying lean Six Sigma for waste reduction in a bias tyre manufacturing environment
Anand Sasikumar, Padmanav Acharya, Malini Nair & Abdul Ghafar
Article: 2228551
Published online: 03 Jul 2023
AbstractforApplying lean Six Sigma for waste reduction in a bias tyre manufacturing environment | Full Text | References | PDF (2.4 MB) | EPUB
  • 2048 Views
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Accounting, Corporate Governance & Business Ethics

Review Article
Challenges of education in the accounting profession in the Era 5.0: A systematic review
Maria C. Tavares, Graça Azevedo, Rui P. Marques & Maria Anunciação Bastos
Article: 2220198
Published online: 30 Jun 2023
AbstractforChallenges of education in the accounting profession in the Era 5.0: A systematic review | Full Text | References | PDF (560.4 KB) | EPUB
  • 7007 Views
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Management

Article
Linking internal stakeholders’ pressure and Corporate Social Responsibility (CSR) practices: The moderating role of organizational culture
Habtie Alemnew Belay, Fentaye Kassa Hailu & Gedif Tessema Sinshaw
Article: 2229099
Published online: 30 Jun 2023
AbstractforLinking internal stakeholders’ pressure and Corporate Social Responsibility (CSR) practices: The moderating role of organizational culture | Full Text | References | PDF (796.3 KB) | EPUB
  • 1509 Views
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Marketing

Article
Consumer ethnocentrism, cultural sensitivity, brand credibility on purchase intentions of domestic cosmetics
Ramadania Ramadania, Jaebeom Suh, Rosyadi Rosyadi, Bintoro Bagus Purmono & Rahmawati Rahmawati
Article: 2229551
Published online: 30 Jun 2023
AbstractforConsumer ethnocentrism, cultural sensitivity, brand credibility on purchase intentions of domestic cosmetics | Full Text | References | PDF (503.2 KB) | EPUB
  • 4208 Views
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
Value Added Tax compliance, and Small and Medium Enterprises (SMEs): Analysis of influential factors in Nigeria
Azeez Olasunkanmi Ojo & Saheed Akande Shittu
Article: 2228553
Published online: 29 Jun 2023
AbstractforValue Added Tax compliance, and Small and Medium Enterprises (SMEs): Analysis of influential factors in Nigeria | Full Text | References | PDF (1 MB) | EPUB
  • 4789 Views
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Operations, Information & Technology

Article
Supplier selection using Fuzzy DEA credibility constrained and relative closeness index: A case of Indonesian manufacturing industry
Ilyas Masudin, Candra Adelia Mawarni, Rahmad Wisnu Wardana & Dian Palupi Restuputri
Article: 2228555
Published online: 29 Jun 2023
AbstractforSupplier selection using Fuzzy DEA credibility constrained and relative closeness index: A case of Indonesian manufacturing industry | Full Text | References | PDF (1.5 MB) | EPUB
  • 837 Views
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Management

Article
The determinants of a firm’s strategic orientation and its implication on performance: A study on Indonesia state owned enterprises
Sofik Handoyo, Harry Suharman, Erlane K Ghani & Slamet Soedarsono
Article: 2220209
Published online: 27 Jun 2023
AbstractforThe determinants of a firm’s strategic orientation and its implication on performance: A study on Indonesia state owned enterprises | Full Text | References | PDF (511.7 KB) | EPUB
  • 1931 Views
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MANAGEMENT

Article
Developing a framework for entrepreneurship ecosystem for developing countries: The application of institutional theory
Bylon Abeeku Bamfo, Felicity Asiedu-Appiah & Enya Ameza-Xemalordzo
Article: 2195967
Published online: 26 Jun 2023
AbstractforDeveloping a framework for entrepreneurship ecosystem for developing countries: The application of institutional theory | Full Text | References | PDF (708.8 KB) | EPUB
  • 1692 Views
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Management

Article
Leaderless organizations: Identifying leadership vacuum in organizations
Sergey Ivanov & Alex Maritz
Article: 2220200
Published online: 26 Jun 2023
AbstractforLeaderless organizations: Identifying leadership vacuum in organizations | Full Text | References | PDF (348.1 KB) | EPUB
  • 1259 Views
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Accounting, Corporate Governance & Business Ethics

Article
R&D spending, competitive advantage, and firm performance in Thailand
Krittiga Insee & Muttanachai Suttipun
Article: 2225831
Published online: 26 Jun 2023
AbstractforR&D spending, competitive advantage, and firm performance in Thailand | Full Text | References | PDF (399.1 KB) | EPUB
  • 1909 Views
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Article
Predictive models of going concerns and business failure
Paul Hammond, Mustapha Osman Opoku, Paul Adjei Kwakwa & Edmond Amissah
Article: 2226481
Published online: 26 Jun 2023
AbstractforPredictive models of going concerns and business failure | Full Text | References | PDF (5.8 MB) | EPUB
  • 1205 Views
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Management

Article
The mediating role of absorptive capacity in the relationship between transformational leadership and corporate entrepreneurship
Samer Ali Al-Shami, Salama Jamal Rafeea, Massila Kamalrudin, Tika Widiastuti & Abdullah Al Mamun
Article: 2226933
Published online: 26 Jun 2023
AbstractforThe mediating role of absorptive capacity in the relationship between transformational leadership and corporate entrepreneurship | Full Text | References | PDF (997.1 KB) | EPUB
  • 1222 Views
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Open Access

Accounting, Corporate Governance & Business Ethics

Article
Ownership structure and audit report lag of Saudi listed firms: A dynamic panel analysis
Hamid Ghazi H Sulimany
Article: 2229105
Published online: 26 Jun 2023
AbstractforOwnership structure and audit report lag of Saudi listed firms: A dynamic panel analysis | Full Text | References | PDF (521.3 KB) | EPUB
  • 1703 Views
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Article
Board gender diversity, efficiency and risk-taking behavior: Empirical evidence from insurance firms in Kenya
Samuel Nduati Kariuki
Article: 2226426
Published online: 25 Jun 2023
AbstractforBoard gender diversity, efficiency and risk-taking behavior: Empirical evidence from insurance firms in Kenya | Full Text | References | PDF (528.8 KB) | EPUB
  • 1135 Views
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Open Access

INFORMATION & TECHNOLOGY MANAGEMENT

Article
Reinforcing learning organization by self-directed learning through massive open online courses: a lesson learned from Covid-19 pandemic
Samuel Ferdianto & Rina Anindita
Article: 2213968
Published online: 22 Jun 2023
AbstractforReinforcing learning organization by self-directed learning through massive open online courses: a lesson learned from Covid-19 pandemic | Full Text | References | PDF (1.7 MB) | EPUB
  • 987 Views
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Open Access

Management

Review Article
Metaverse in business research: a systematic literature review
Egi Arvian Firmansyah & Umar Habibu Umar
Article: 2222499
Published online: 21 Jun 2023
AbstractforMetaverse in business research: a systematic literature review | Full Text | References | PDF (772.4 KB) | EPUB
  • 4795 Views
  • 3 CrossRef citations
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Open Access

Accounting, Corporate Governance & Business Ethics

Article
Economic consequence of social and environmental concern in Islamic bank – Do COVID-19 pandemic matter?
  Asrori, Hasan Mukhibad & Ahmad Nurkhin
Article: 2225818
Published online: 21 Jun 2023
AbstractforEconomic consequence of social and environmental concern in Islamic bank – Do COVID-19 pandemic matter? | Full Text | References | PDF (454.9 KB) | EPUB
  • 684 Views
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Open Access

Operations, Information & Technology

Article
The dark and bright side of network complexity: Novel insights from an asymmetric supply chain recovery and disruption approach
Emmanuel Asafo-Adjei, Zulaiha Hamidu, Kassimu Issau, Baba Adibura Seidu & Anokye M. Adam
Article: 2225808
Published online: 20 Jun 2023
AbstractforThe dark and bright side of network complexity: Novel insights from an asymmetric supply chain recovery and disruption approach | Full Text | References | PDF (1.2 MB) | EPUB
  • 757 Views
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Open Access

Management

Article
The role of technology adopted by Agricultural Marketing Cooperative Society (AMCOS) on performance of grapevine farmers in Tanzania
Fatuma Ndauka & Salum Matotola
Article: 2226420
Published online: 20 Jun 2023
AbstractforThe role of technology adopted by Agricultural Marketing Cooperative Society (AMCOS) on performance of grapevine farmers in Tanzania | Full Text | References | PDF (3.2 MB) | EPUB
  • 815 Views
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Open Access

Operations, Information & Technology

Article
Beyond the innovator’s Dilemma: The process and effect of fintech regulatory environment
Geoffrey Otieno & Ruth Kiraka
Article: 2226422
Published online: 20 Jun 2023
AbstractforBeyond the innovator’s Dilemma: The process and effect of fintech regulatory environment | Full Text | References | PDF (707.1 KB) | EPUB
  • 1012 Views
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Open Access

Accounting, Corporate Governance & Business Ethics

Article
Types of political connections, election years, and firm performance in Pakistan: Moderating role of external monitoring
Muhammad Saif Ul Islam, Woei-Chyuan Wong & Mohd Yushairi Bin Mat Yusoff
Article: 2224139
Published online: 17 Jun 2023
AbstractforTypes of political connections, election years, and firm performance in Pakistan: Moderating role of external monitoring | Full Text | References | PDF (560.3 KB) | EPUB
  • 1305 Views
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Open Access
Article
The effect of audit quality on transfer pricing aggressiveness and firm risk: Evidence from Southeast Asian countries
Dewi Kartika Sari, Sylvia Veronica Siregar, Dwi Martani & Ludovicus Sensi Wondabio
Article: 2224151
Published online: 17 Jun 2023
AbstractforThe effect of audit quality on transfer pricing aggressiveness and firm risk: Evidence from Southeast Asian countries | Full Text | References | PDF (735.3 KB) | EPUB
  • 2006 Views
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Open Access

Management

Review Article
A bibliometric approach to Sustainable Development Goals (SDGs) systematic analysis
Faida Indana & Reza Widhar Pahlevi
Article: 2224174
Published online: 17 Jun 2023
AbstractforA bibliometric approach to Sustainable Development Goals (SDGs) systematic analysis | Full Text | References | PDF (5 MB) | EPUB
  • 1649 Views
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Open Access
Article
Impression management; a strong predictor of Organizational Citizenship Behavior: An evidence based on academicians’ job insecurity, honesty-humility, reciprocity and power distance
GholamReza Zandi, Saeed Ahmad, Muhammad Sadiq Shahid & Imran Ahmed Shahzad
Article: 2222504
Published online: 15 Jun 2023
AbstractforImpression management; a strong predictor of Organizational Citizenship Behavior: An evidence based on academicians’ job insecurity, honesty-humility, reciprocity and power distance | Full Text | References | PDF (715.9 KB) | EPUB
  • 899 Views
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Open Access
Article
Supply-side factors and uptake of insurance products among Ghanaian households
Justice Ofori, Frank Boateng & Sulaiman Olusegun. Atiku
Article: 2217641
Published online: 14 Jun 2023
AbstractforSupply-side factors and uptake of insurance products among Ghanaian households | Full Text | References | PDF (409.6 KB) | EPUB
  • 1493 Views
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Open Access
Review Article
Mental health and entrepreneurship: A bibliometric study and literature review
Mahir Pradana, Hanifah Putri Elisa & Dian Gita Utami
Article: 2224911
Published online: 14 Jun 2023
AbstractforMental health and entrepreneurship: A bibliometric study and literature review | Full Text | References | PDF (1.8 MB) | EPUB
  • 1823 Views
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Open Access

Operations, Information & Technology

Review Article
Advanced technologies enabled human resources functions: Benefits, challenges, and functionalities: A systematic review
Omar Ali, Kristina Krsteska, Dina Said & Mujtaba Momin
Article: 2216430
Published online: 13 Jun 2023
AbstractforAdvanced technologies enabled human resources functions: Benefits, challenges, and functionalities: A systematic review | Full Text | References | PDF (1.3 MB) | EPUB
  • 4931 Views
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Open Access

Accounting, Corporate Governance & Business Ethics

Article
Managing taxpayer compliance: Reflections on the drivers of willingness to pay taxes in times of crisis
Ismail Khozen & Milla Sepliana Setyowati
Article: 2218176
Published online: 13 Jun 2023
AbstractforManaging taxpayer compliance: Reflections on the drivers of willingness to pay taxes in times of crisis | Full Text | References | PDF (448.4 KB) | EPUB
  • 2420 Views
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Article
Accounting reform and value relevance of financial reporting from non-financial listed firms on the Vietnam stock market
Huu Anh Nguyen & Thi Tra Giang Dang
Article: 2220193
Published online: 11 Jun 2023
AbstractforAccounting reform and value relevance of financial reporting from non-financial listed firms on the Vietnam stock market | Full Text | References | PDF (772.6 KB) | EPUB
  • 1235 Views
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Open Access

Management

Article
Service system innovation and firm competitiveness in an emerging market: The role of corporate governance system
Akpan Ekom Etim, Anthony Aniagbaoso Igwe, Mamdouh Abdulaziz Saleh Al-Faryan & Ben Etim Udoh
Article: 2220202
Published online: 11 Jun 2023
AbstractforService system innovation and firm competitiveness in an emerging market: The role of corporate governance system | Full Text | References | PDF (4.4 MB) | EPUB
  • 874 Views
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Open Access

Accounting, Corporate Governance & Business Ethics

Article
Factors affecting village fund management accountability in Indonesia: The moderating role of prosocial behaviour
Rani Eka Diansari, Adiza Alhassan Musah & Jaizah Binti Othman
Article: 2219424
Published online: 10 Jun 2023
AbstractforFactors affecting village fund management accountability in Indonesia: The moderating role of prosocial behaviour | Full Text | References | PDF (1.2 MB) | EPUB
  • 2476 Views
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Open Access

Management

Article
Antecedents of green creativity: the mediating role of employee green commitment and employee job satisfaction
Agus Sugiarto & Andrian Dolfriandra Huruta
Article: 2222491
Published online: 09 Jun 2023
AbstractforAntecedents of green creativity: the mediating role of employee green commitment and employee job satisfaction | Full Text | References | PDF (966.9 KB) | EPUB
  • 2206 Views
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Open Access

Marketing

Article
Shockvertising of luxurious fast-foods brands in emerging markets: Differential effects of consumer demographic profiles
Paul Mukucha & Divaries Cosmas Jaravaza
Article: 2220199
Published online: 06 Jun 2023
AbstractforShockvertising of luxurious fast-foods brands in emerging markets: Differential effects of consumer demographic profiles | Full Text | References | PDF (1.9 MB) | EPUB
  • 1013 Views
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Open Access

Accounting, Corporate Governance & Business Ethics

Article
The influence of tax transparency on sales tax evasion among Jordanian SMEs: The moderating role of moral obligation
Nayef Mohammad Al-Rahamneh, Mo’taz Kamel Al Zobi & Zainol Bidin
Article: 2220478
Published online: 06 Jun 2023
AbstractforThe influence of tax transparency on sales tax evasion among Jordanian SMEs: The moderating role of moral obligation | Full Text | References | PDF (1.2 MB) | EPUB
  • 2262 Views
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Open Access
Review Article
A boost for performance or a sense of corporate social responsibility? A bibliometric analysis on sustainability reporting and firm performance research (2000-2022)
George Nyantakyi, Francis Atta Sarpong, Philip Adu Sarfo, Nneka Uchenwoke Ogochukwu & Winnifred Coleman
Article: 2220513
Published online: 06 Jun 2023
AbstractforA boost for performance or a sense of corporate social responsibility? A bibliometric analysis on sustainability reporting and firm performance research (2000-2022) | Full Text | References | PDF (4.4 MB) | EPUB
  • 3753 Views
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Open Access
Article
The influence of the COVID-19 pandemic on audit fees and audit report timeliness of listed firms in Ghana
Alhassan Musah, Bismark Okyere & Isaac Osei-Bonsu
Article: 2217571
Published online: 05 Jun 2023
AbstractforThe influence of the COVID-19 pandemic on audit fees and audit report timeliness of listed firms in Ghana | Full Text | References | PDF (394.9 KB) | EPUB
  • 1471 Views
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Open Access

Operations, Information & Technology

Article
The antecedents of cloud computing adoption and its consequences for MSMEs’ performance: A model based on the Technology-Organization-Environment (TOE) framework
Frank Aligarh, Bambang Sutopo & Wahyu Widarjo
Article: 2220190
Published online: 05 Jun 2023
AbstractforThe antecedents of cloud computing adoption and its consequences for MSMEs’ performance: A model based on the Technology-Organization-Environment (TOE) framework | Full Text | References | PDF (486.4 KB) | EPUB
  • 3143 Views
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Management

Article
How career adaptability influences job embeddedness of self-initiated expatriates? The mediating role of job crafting
Mustafa AlMemari, Khalizani Khalid & Abdullah Osman
Article: 2220201
Published online: 05 Jun 2023
AbstractforHow career adaptability influences job embeddedness of self-initiated expatriates? The mediating role of job crafting | Full Text | References | PDF (622.3 KB) | EPUB
  • 1278 Views
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Marketing

Article
Does digital influencer endorsement contribute to building consumers’ attitude toward digital advertising during COVID-19 pandemic? mediating role of brand attitude
Ignatius Enda Panggati,   Sasmoko, Boto Simatupang & Sri Bramantoro Abdinagoro
Article: 2220204
Published online: 05 Jun 2023
AbstractforDoes digital influencer endorsement contribute to building consumers’ attitude toward digital advertising during COVID-19 pandemic? mediating role of brand attitude | Full Text | References | PDF (469.2 KB) | EPUB
  • 1950 Views
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Management

Article
Transaction costs in healthcare: empirical evidence from Portuguese hospitals
Jiménez Victor & Afonso Paulo
Article: 2220479
Published online: 05 Jun 2023
AbstractforTransaction costs in healthcare: empirical evidence from Portuguese hospitals | Full Text | References | PDF (797.4 KB) | EPUB
  • 926 Views
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Article
Drivers of competitiveness in the agricultural input sector: The case of agro-dealer businesses in Kenya
E. I. Wanyonyi, E. W. Gathungu & H. K. Bett
Article: 2218683
Published online: 02 Jun 2023
AbstractforDrivers of competitiveness in the agricultural input sector: The case of agro-dealer businesses in Kenya | Full Text | References | PDF (2 MB) | EPUB
  • 936 Views
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Marketing

Article
Understanding the startup’s intention of digital marketing’s learners: An application of the theory of planned behavior (TPB) and technology acceptance method (TAM)
Pham Thi Phuong Dung, Ho Minh An, Pham Quoc Huy & Nguyen Le Dinh Quy
Article: 2219415
Published online: 01 Jun 2023
AbstractforUnderstanding the startup’s intention of digital marketing’s learners: An application of the theory of planned behavior (TPB) and technology acceptance method (TAM) | Full Text | References | PDF (2 MB) | EPUB
  • 3314 Views
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Accounting, Corporate Governance & Business Ethics

Article
Empirical study on the impact of working capital management on going concern of manufacturing firms in Ghana
Abednego Osei, Andrew Osei Agyemang, Joseph Owusu Amoah & Inusah Sulemana
Article: 2218177
Published online: 30 May 2023
AbstractforEmpirical study on the impact of working capital management on going concern of manufacturing firms in Ghana | Full Text | References | PDF (459.3 KB) | EPUB
  • 5905 Views
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Article
Do female directors affect accounting conservatism in European Union?
Sandra Alves
Article: 2219088
Published online: 30 May 2023
AbstractforDo female directors affect accounting conservatism in European Union? | Full Text | References | PDF (503.7 KB) | EPUB
  • 1270 Views
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Article
Board structure and the likelihood of financial statement fraud. Does audit fee matter? Evidence from manufacturing firms in the East Africa community
Lucas Ekiru Kaituko, Peter Nderitu Githaiga & Stephen Kimutai Chelogoi
Article: 2218175
Published online: 29 May 2023
AbstractforBoard structure and the likelihood of financial statement fraud. Does audit fee matter? Evidence from manufacturing firms in the East Africa community | Full Text | References | PDF (499.2 KB) | EPUB
  • 2096 Views
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Management

Article
Entrepreneurial financial literacy - small business sustainability nexus in Ethiopia
Hayelom Abrha Meressa
Article: 2218193
Published online: 29 May 2023
AbstractforEntrepreneurial financial literacy - small business sustainability nexus in Ethiopia | Full Text | References | PDF (1.3 MB) | EPUB
  • 3568 Views
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Article
Sustainability-oriented innovation through shaping the ecosystem; a case of an e-bus industry in Indonesia
Muhammad Taufiq Amir & Bulan Prabawani
Article: 2218681
Published online: 28 May 2023
AbstractforSustainability-oriented innovation through shaping the ecosystem; a case of an e-bus industry in Indonesia | Full Text | References | PDF (589.8 KB) | EPUB
  • 1432 Views
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Article
Identifying the challenges in SCM: Evidence from Mangaung Metropolitan Municipality
Tafadzwa. C. Maramura & Joseph. M. Ruwanika
Article: 2217640
Published online: 27 May 2023
AbstractforIdentifying the challenges in SCM: Evidence from Mangaung Metropolitan Municipality | Full Text | References | PDF (542.7 KB) | EPUB
  • 2336 Views
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Accounting, Corporate Governance & Business Ethics

Article
Impacts of contingency factors on the application of strategic management accounting in Vietnamese manufacturing enterprises
Thu Hien Nguyen, Dao Tung Nguyen, Tuan Anh Nguyen & Cong Dinh Nguyen
Article: 2218173
Published online: 27 May 2023
AbstractforImpacts of contingency factors on the application of strategic management accounting in Vietnamese manufacturing enterprises | Full Text | References | PDF (776.7 KB) | EPUB
  • 2419 Views
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Marketing

Article
Targeting Consumers with eating behavioral disorders: A company’s perspective
Michele Gorgoglione, G. V. Martiradonna & A. C. Garavelli
Article: 2218183
Published online: 27 May 2023
AbstractforTargeting Consumers with eating behavioral disorders: A company’s perspective | Full Text | References | PDF (807.7 KB) | EPUB
  • 418 Views
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Accounting, Corporate Governance & Business Ethics

Article
Corporate tax aggressiveness: evidence unresolved agency problem captured by theory agency type 3
Bani Alkausar, Yanuar Nugroho, Alfiyatul Qomariyah & Ari Prasetyo
Article: 2218685
Published online: 27 May 2023
AbstractforCorporate tax aggressiveness: evidence unresolved agency problem captured by theory agency type 3 | Full Text | References | PDF (1.3 MB) | EPUB
  • 2146 Views
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BANKING & FINANCE

Article
How do funding diversity and non-performing loans affect bank performance in different economic cycles?
Khoa Dang Duong, Phuong Mai Duong Tran, Phung Y Ngoc Nguyen & Ha Pham
Article: 2215076
Published online: 25 May 2023
AbstractforHow do funding diversity and non-performing loans affect bank performance in different economic cycles? | Full Text | References | PDF (538.9 KB) | EPUB
  • 1769 Views
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MANAGEMENT

Article
Ownership changes of Japanese affiliates in China: lessons from the perspective of growth options exercising
Hongru Liu & Qiaoying Zhu
Article: 2215563
Published online: 25 May 2023
AbstractforOwnership changes of Japanese affiliates in China: lessons from the perspective of growth options exercising | Full Text | References | PDF (526.2 KB) | EPUB
  • 378 Views
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Operations, Information & Technology

Article
Harmonizing work safety and health practices towards technician’s productivity in the workplace: A modified theory of planned behaviour
Olabanji Taiwo Shodipe & Ifeanyi Benedict Ohanu
Article: 2216432
Published online: 25 May 2023
AbstractforHarmonizing work safety and health practices towards technician’s productivity in the workplace: A modified theory of planned behaviour | Full Text | References | PDF (1.5 MB) | EPUB
  • 1685 Views
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Article
Blockchain adoption in logistics companies in Ho Chi Minh City, Vietnam
Luan-Thanh Nguyen, Duc-Thai Nguyen, Khanh Nhu- Nguyen Ngoc & Dang Thi Viet Duc
Article: 2216436
Published online: 25 May 2023
AbstractforBlockchain adoption in logistics companies in Ho Chi Minh City, Vietnam | Full Text | References | PDF (1 MB) | EPUB
  • 5371 Views
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ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Review Article
The intellectual structure of sustainability accounting in the corporate environment: A literature review
Ahmad Kalbouneh, Khaled Aburisheh, Loona Shaheen & Qasem Aldabbas
Article: 2211370
Published online: 24 May 2023
AbstractforThe intellectual structure of sustainability accounting in the corporate environment: A literature review | Full Text | References | PDF (5.6 MB) | EPUB
  • 3763 Views
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Open Access

SOCIOLOGY OF ECONOMICS

Article
The relations among environmental, social disclosure, sustainable development and firm performance: Empirical evidence from mining enterprises listed on the stock market in Vietnam
La Soa Nguyen & Thi Minh Phuong Nguyen
Article: 2211822
Published online: 24 May 2023
AbstractforThe relations among environmental, social disclosure, sustainable development and firm performance: Empirical evidence from mining enterprises listed on the stock market in Vietnam | Full Text | References | PDF (522.4 KB) | EPUB
  • 1005 Views
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ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Review Article
Risk governance as a line of defense: Systematic review of hotspots for future research
John Agyekum Addae, Jorge Mota & António C. Moreira
Article: 2215074
Published online: 23 May 2023
AbstractforRisk governance as a line of defense: Systematic review of hotspots for future research | Full Text | References | PDF (945.9 KB) | EPUB
  • 1661 Views
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Operations, Information & Technology

Article
Transport management practices and performance of diamond mining companies in Zimbabwe
James Kanyepe
Article: 2216429
Published online: 23 May 2023
AbstractforTransport management practices and performance of diamond mining companies in Zimbabwe | Full Text | References | PDF (985.9 KB) | EPUB
  • 2002 Views
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MANAGEMENT

Article
The role of project management office (PMO) manager: A qualitative case study in Indonesia
Mohammad Ichsan, Jimmy Sadeli, Gregorian Jerahmeel & Yesica Yesica
Article: 2210359
Published online: 21 May 2023
AbstractforThe role of project management office (PMO) manager: A qualitative case study in Indonesia | Full Text | References | PDF (416.5 KB) | EPUB
  • 5587 Views
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MARKETING

Article
Justice and trustworthiness factors affecting customer loyalty with mediating role of satisfaction with complaint handling: Zalo OTT Vietnamese customer case
Nguyen Ngoc Quang & Dao Cam Thuy
Article: 2211821
Published online: 21 May 2023
AbstractforJustice and trustworthiness factors affecting customer loyalty with mediating role of satisfaction with complaint handling: Zalo OTT Vietnamese customer case | Full Text | References | PDF (2.2 MB) | EPUB
  • 1516 Views
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MANAGEMENT

Article
The misconceptions on MSE research in an emerging market economy: The role of household interference in Indonesia
Ramel Yanuarta RE, Elfindri, Fajri Muharja & Donard Games
Article: 2212498
Published online: 21 May 2023
AbstractforThe misconceptions on MSE research in an emerging market economy: The role of household interference in Indonesia | Full Text | References | PDF (2.1 MB) | EPUB
  • 2123 Views
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INFORMATION & TECHNOLOGY MANAGEMENT

Article
Structural equation modeling for impact of Data Fabric Framework on business decision-making and risk management
Amani Abu Rumman & Lina Al-Abbadi
Article: 2215060
Published online: 21 May 2023
AbstractforStructural equation modeling for impact of Data Fabric Framework on business decision-making and risk management | Full Text | References | PDF (3.9 MB) | EPUB
  • 1723 Views
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MANAGEMENT

Article
A revisit to the role of gender in moderating the effect of emotional intelligence on leadership effectiveness: A study from Egypt
Yasmine Nabih, Hiba K. Massoud, Rami M. Ayoubi & Megan Crawford
Article: 2215078
Published online: 21 May 2023
AbstractforA revisit to the role of gender in moderating the effect of emotional intelligence on leadership effectiveness: A study from Egypt | Full Text | References | PDF (782.5 KB) | EPUB
  • 1274 Views
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Article
The evaluation model of the impact of corporate social responsibility on firm performance: A empirical study in the maritime transportation of Vietnam
Long Van Hoang & Hien Thi Dieu Vo
Article: 2215085
Published online: 21 May 2023
AbstractforThe evaluation model of the impact of corporate social responsibility on firm performance: A empirical study in the maritime transportation of Vietnam | Full Text | References | PDF (1.4 MB) | EPUB
  • 1088 Views
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MARKETING

Article
Applying text mining and semantic network analysis to investigate effects of perceived crowding in the service sector
Abida Ellahi, Qurat Ul Ain, Hafiz Mudassir Rehman, Md Billal Hossain, Csaba Bálint Illés & Mobashar Rehman
Article: 2215566
Published online: 21 May 2023
AbstractforApplying text mining and semantic network analysis to investigate effects of perceived crowding in the service sector | Full Text | References | PDF (8.4 MB) | EPUB
  • 1394 Views
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MANAGEMENT

Article
Workplace Safety and Employee Productivity of Manufacturing Firms in Kenya
Tetu Mwenda Mutegi, Paul Mugambi Joshua & Jesse Maina Kinyua
Article: 2215569
Published online: 21 May 2023
AbstractforWorkplace Safety and Employee Productivity of Manufacturing Firms in Kenya | Full Text | References | PDF (522.8 KB) | EPUB
  • 4543 Views
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Open Access

OPERATIONS MANAGEMENT

Article
A resource orchestration perspective of the link between environmental orientation and green purchasing: Empirical evidence from an emerging economy
Emmanuel Kwabena Anin, Henry Ataburo, Getrude Effah Ampong & Nana Dwomoh Osei Bempah
Article: 2215576
Published online: 21 May 2023
AbstractforA resource orchestration perspective of the link between environmental orientation and green purchasing: Empirical evidence from an emerging economy | Full Text | References | PDF (783.3 KB) | EPUB
  • 791 Views
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
The association between upward and downward earnings management and equity liquidity: empirical evidence from non-financial firms listed in Vietnam
Quynh Lien Le, Hanh Hong Ha, Thi Minh Phuong Nguyen & Thuy Duong Doan
Article: 2211789
Published online: 19 May 2023
AbstractforThe association between upward and downward earnings management and equity liquidity: empirical evidence from non-financial firms listed in Vietnam | Full Text | References | PDF (599.9 KB) | EPUB
  • 1087 Views
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MANAGEMENT

Article
Diversification, government support, and firm performance
Lan Nguyen-Thi-Huong, Duy Van Nguyen & Loc Xuan Tran
Article: 2215072
Published online: 19 May 2023
AbstractforDiversification, government support, and firm performance | Full Text | References | PDF (694.6 KB) | EPUB
  • 1599 Views
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MARKETING

Review Article
Consumer behavior research on traditional foods in Africa: A scoping review
Arnold Moyo, Felix Amoah & Marlé van Eyk
Article: 2213532
Published online: 18 May 2023
AbstractforConsumer behavior research on traditional foods in Africa: A scoping review | Full Text | References | PDF (539.4 KB) | EPUB
  • 1955 Views
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INFORMATION & TECHNOLOGY MANAGEMENT

Article
The influence of augmented reality on E-commerce: A case study on fashion and beauty products
Adelya Gabriel, Alina Dhifan Ajriya, Cut Zahra Nabila Fahmi & Putu Wuri Handayani
Article: 2208716
Published online: 17 May 2023
AbstractforThe influence of augmented reality on E-commerce: A case study on fashion and beauty products | Full Text | References | PDF (559.5 KB) | EPUB
  • 9215 Views
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Open Access

BANKING & FINANCE

Article
The impact of firm leverage on investment decisions: The new approach of hierarchical method
Mo Tran Thi, Ha Hoang Thi Thu & Diep Nguyen Thi Thanh
Article: 2209380
Published online: 17 May 2023
AbstractforThe impact of firm leverage on investment decisions: The new approach of hierarchical method | Full Text | References | PDF (454.5 KB) | EPUB
  • 1508 Views
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ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
Rippling effect of corporate governance and corporate social responsibility synergy on firm performance: The mediating role of corporate image
Klenam Korbla Ledi & Enya Ameza – Xemalordzo
Article: 2210353
Published online: 17 May 2023
AbstractforRippling effect of corporate governance and corporate social responsibility synergy on firm performance: The mediating role of corporate image | Full Text | References | PDF (1.5 MB) | EPUB
  • 4471 Views
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MANAGEMENT

Article
Exploring factors affecting Employee Loyalty through the relationship between Service Quality and Management Commitment a case study analysis in the iron and steel industry Al Ezz Dekheila Steel Company in Egypt
Eman Mohamed Abd-El-Salam
Article: 2212492
Published online: 17 May 2023
AbstractforExploring factors affecting Employee Loyalty through the relationship between Service Quality and Management Commitment a case study analysis in the iron and steel industry Al Ezz Dekheila Steel Company in Egypt | Full Text | References | PDF (3.2 MB) | EPUB
  • 3211 Views
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Open Access
Article
Competing or synergistic? An exploratory analysis of a blended relationship between logics in a dilemma of artisan product innovation
Van Dai Nguyen, Thi Tuyet Mai Nguyen & Quynh Hoa Nguyen
Article: 2212936
Published online: 17 May 2023
AbstractforCompeting or synergistic? An exploratory analysis of a blended relationship between logics in a dilemma of artisan product innovation | Full Text | References | PDF (2.3 MB) | EPUB
  • 622 Views
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
Beyond the depth of narratives, does the multi-layer monitoring-driven view matter in disclosure? Evidence from MENA countries
Maysa Ali M. Abdallah
Article: 2213958
Published online: 17 May 2023
AbstractforBeyond the depth of narratives, does the multi-layer monitoring-driven view matter in disclosure? Evidence from MENA countries | Full Text | References | PDF (629.2 KB) | EPUB
  • 436 Views
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MANAGEMENT

Article
The viral trajectory of a management idea: A longitudinal case study of the Balanced Scorecard in a Norwegian bank
Daniel Johanson, Sandra Lepp, Adnan Abbas & Dag Øivind Madsen
Article: 2208704
Published online: 16 May 2023
AbstractforThe viral trajectory of a management idea: A longitudinal case study of the Balanced Scorecard in a Norwegian bank | Full Text | References | PDF (2.6 MB) | EPUB
  • 1081 Views
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Review Article
Do firms operating in a shared institutional environment have similar sustainability disclosure practices? A comparative analysis of multinational and locally listed firms in Africa
Emmanuel Kofi Penney, Anthony Owusu-Ansah, Godfred Amewu & Randolph Nsor-Ambala
Article: 2207886
Published online: 15 May 2023
AbstractforDo firms operating in a shared institutional environment have similar sustainability disclosure practices? A comparative analysis of multinational and locally listed firms in Africa | Full Text | References | PDF (542.2 KB) | EPUB
  • 820 Views
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Open Access

MARKETING

Article
Demographic characteristics and consumer decision-making styles: Do they impact fashion product involvement?
Heba Abdel Wahab, Naglaa Mohamed Diaa & Sahar Ahmed Nagaty
Article: 2208430
Published online: 14 May 2023
AbstractforDemographic characteristics and consumer decision-making styles: Do they impact fashion product involvement? | Full Text | References | PDF (456.3 KB) | EPUB
  • 5189 Views
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
Environmental tax, carbon emmission and female economic inclusion
Michael Gift Soku, Mohammed Amidu & Coffie William
Article: 2210355
Published online: 14 May 2023
AbstractforEnvironmental tax, carbon emmission and female economic inclusion | Full Text | References | PDF (543.4 KB) | EPUB
  • 1381 Views
  • 2 CrossRef citations
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Open Access

inforINFORMATION & TECHNOLOGY MANAGEMENT

Article
Social media paradox: Utilizing social media technology for creating better value for better social outcomes: Case of developing countries
Binesh Sarwar, Arslan Sarwar, Waleed Mugahed Al-Rahmi, Abeer S Almogren, Said Salloum & Mohammad Habes
Article: 2210888
Published online: 14 May 2023
AbstractforSocial media paradox: Utilizing social media technology for creating better value for better social outcomes: Case of developing countries | Full Text | References | PDF (891.7 KB) | EPUB
  • 1848 Views
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Open Access

OPERATIONS MANAGEMENT

Article
Implications of strategic orientation on firms’ performance in a lower middle-income country: Does organizational innovation capability matter?
Marian Maclean, Michael Karikari Appiah & Joyce Francisca Addo
Article: 2211366
Published online: 14 May 2023
AbstractforImplications of strategic orientation on firms’ performance in a lower middle-income country: Does organizational innovation capability matter? | Full Text | References | PDF (394.9 KB) | EPUB
  • 1757 Views
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Open Access

BANKING & FINANCE

Review Article
Islamic banking spin-offs decision: A bibliometric review
Zulfikar Bagus Pambuko & Jaka Sriyana
Article: 2212497
Published online: 14 May 2023
AbstractforIslamic banking spin-offs decision: A bibliometric review | Full Text | References | PDF (3.2 MB) | EPUB
  • 1446 Views
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
Is it the end of enterprise resource planning? evidence from Indonesia state-owned enterprises (SOEs)
Istianingsih Sastrodiharjo & Uswatun Khasanah
Article: 2212499
Published online: 14 May 2023
AbstractforIs it the end of enterprise resource planning? evidence from Indonesia state-owned enterprises (SOEs) | Full Text | References | PDF (1.4 MB) | EPUB
  • 1132 Views
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Open Access
Article
IFRS adoption and tax revenue performance in Africa: does Africa need tax-targeted IFRS reforms?
Yaw Ndori Queku, Baba Adibura Seidu, Thompson Aneyire Kubaje, Kwakye Boateng, Emmanuel Antwi-Agyei, Theophilus Apeku & Kenneth Yamoah
Article: 2212500
Published online: 14 May 2023
AbstractforIFRS adoption and tax revenue performance in Africa: does Africa need tax-targeted IFRS reforms? | Full Text | References | PDF (518.1 KB) | EPUB
  • 1076 Views
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Open Access

MANAGEMENT

Letter to the Editor
Tax revenue-economic growth relationship and the role of trade openness in developing countries
Thuy Tien Ho, Xuan Hang Tran & Quang Khai Nguyen
Article: 2213959
Published online: 14 May 2023
AbstractforTax revenue-economic growth relationship and the role of trade openness in developing countries | Full Text | References | PDF (397.7 KB) | EPUB
  • 5620 Views
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Open Access
Article
Digitalization in entrepreneurship education and its effect on entrepreneurial capacity building
Ákos Tóth-Pajor, Zsolt Bedő & Vivien Csapi
Article: 2210891
Published online: 12 May 2023
AbstractforDigitalization in entrepreneurship education and its effect on entrepreneurial capacity building | Full Text | References | PDF (928.6 KB) | EPUB
  • 1896 Views
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Open Access
Article
Is digital transformation a barrier to export reduction during COVID-19? The case of a developing country
Nguyen Cam Thuy, Luong Van Dat, Do Phu Dong, Vu Thuy Linh & Doan Ngoc Thang
Article: 2211218
Published online: 12 May 2023
AbstractforIs digital transformation a barrier to export reduction during COVID-19? The case of a developing country | Full Text | References | PDF (772.5 KB) | EPUB
  • 1093 Views
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Open Access

ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
Perceptions of users and preparers towards corporate internet reporting: Evidence from an emerging market
Ahmed Hassan Ahmed, Mohamed E. Elmaghrabi, Omar Ali Alhassoon & Ahmed Diab
Article: 2209976
Published online: 11 May 2023
AbstractforPerceptions of users and preparers towards corporate internet reporting: Evidence from an emerging market | Full Text | References | PDF (390.7 KB) | EPUB
  • 606 Views
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Open Access
Article
Board diversity effects on environmental performance and the moderating effect of board independence: evidence from the Asia-Pacific region
Hamdan Amer Al-Jaifi, Adel Ali Al-Qadasi & Ahmed Hussein Al-Rassas
Article: 2210349
Published online: 11 May 2023
AbstractforBoard diversity effects on environmental performance and the moderating effect of board independence: evidence from the Asia-Pacific region | Full Text | References | PDF (458.3 KB) | EPUB
  • 2161 Views
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MANAGEMENT

Review Article
A systematic literature review on community financing: Avenues for further research
M. Rahmawan Arifin, Bayu Sindhu Raharja, Frank Aligarh & Arif Nugroho
Article: 2211208
Published online: 11 May 2023
AbstractforA systematic literature review on community financing: Avenues for further research | Full Text | References | PDF (2.6 MB) | EPUB
  • 1001 Views
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Open Access
Article
High-performance goals as a predictor of supervisor expediency and supervisor bottom-line mentality as a moderator
Hina Fayyaz & Ajmal Waheed
Article: 2210893
Published online: 10 May 2023
AbstractforHigh-performance goals as a predictor of supervisor expediency and supervisor bottom-line mentality as a moderator | Full Text | References | PDF (1.4 MB) | EPUB
  • 884 Views
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Open Access

MARKETING

Article
Will in-flight virtual reality increase the enjoyment of flight for anxious passengers?
Hibar Syahrul Gafur, Hasrini Sari & Titah Yudhistira
Article: 2210895
Published online: 10 May 2023
AbstractforWill in-flight virtual reality increase the enjoyment of flight for anxious passengers? | Full Text | References | PDF (734 KB) | EPUB
  • 1160 Views
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Open Access
Article
Entrepreneurial Competence and Small and medium enterprises’ Profitability: A Case of sunflower oil processing enterprises in Tanzania
Rabisante Moshi & Salum Matotola
Article: 2208431
Published online: 08 May 2023
AbstractforEntrepreneurial Competence and Small and medium enterprises’ Profitability: A Case of sunflower oil processing enterprises in Tanzania | Full Text | References | PDF (297.3 KB) | EPUB
  • 1148 Views
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MANAGEMENT

Article
M&A valuation for going concern: A case study using Samsung electronics’ adjusted EBITDA Multiple
Jee Woung Hong, Jan Erik Meidell & Hyun-Jung Kim
Article: 2209975
Published online: 08 May 2023
AbstractforM&A valuation for going concern: A case study using Samsung electronics’ adjusted EBITDA Multiple | Full Text | References | PDF (499.8 KB) | EPUB
  • 2957 Views
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Open Access
Article
Consumer purchase intention on Boba drinks in Kuching during Covid-19
Ricky Chee- Jiun Chia, Magdalene Efendi & Venus Khim-Sen Liew
Article: 2177399
Published online: 04 May 2023
AbstractforConsumer purchase intention on Boba drinks in Kuching during Covid-19 | Full Text | References | PDF (545.2 KB) | EPUB
  • 2251 Views
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Open Access

Research Article

Article
Modified of ERM Index for Southeast Asia
Dewi Cahyani Pangestuti, Ali Muktiyanto, Ira Geraldina & Darmawan D
Article: 2199906
Published online: 04 May 2023
AbstractforModified of ERM Index for Southeast Asia | Full Text | References | PDF (900.2 KB) | EPUB
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MARKETING

Article
Entrepreneurial marketing and marketing performance through digital marketing capabilities of SMEs in post-pandemic recovery
Zakiyah Zahara,   Ikhsan, Ira Nuriya Santi &   Farid
Article: 2204592
Published online: 04 May 2023
AbstractforEntrepreneurial marketing and marketing performance through digital marketing capabilities of SMEs in post-pandemic recovery | Full Text | References | PDF (1.2 MB) | EPUB
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MANAGEMENT

Article
The role of religion and social capital on employees’ performance: An empirical study post Indonesia’s Islamic bank merger
Dyan Fauziah Suryadi, Mahlia Muis, Muh. Idrus Taba & Wardani Hakim
Article: 2207676
Published online: 04 May 2023
AbstractforThe role of religion and social capital on employees’ performance: An empirical study post Indonesia’s Islamic bank merger | Full Text | References | PDF (611.8 KB) | EPUB
  • 1400 Views
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BANKING & FINANCE

Article
Institutional ownership and cost of debt: evidence from Thailand
Yordying Thanatawee
Article: 2207693
Published online: 04 May 2023
AbstractforInstitutional ownership and cost of debt: evidence from Thailand | Full Text | References | PDF (382.2 KB) | EPUB
  • 1035 Views
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ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
Gender diversity as a CSR tool and financial performance in China
Chibuzo Amadi, Inalegwu Ode-Ichakpa, Weitong Guo, Robert Thomas & Carol Dimopoulus
Article: 2207695
Published online: 04 May 2023
AbstractforGender diversity as a CSR tool and financial performance in China | Full Text | References | PDF (446.7 KB) | EPUB
  • 1631 Views
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Article
Intellectual capital and investment efficiency: The mediating role of strategic management accounting practices
Trinh Hiep Thien & Nguyen Xuan Hung
Article: 2207879
Published online: 04 May 2023
AbstractforIntellectual capital and investment efficiency: The mediating role of strategic management accounting practices | Full Text | References | PDF (2.7 MB) | EPUB
  • 2188 Views
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Article
Examining the effect of financial accounting services on the financial performance of SME: The function of information technology as a moderator
Emmanuel Gyamera, Williams Abayaawien Atuilik, Ivy Eklemet, Deborah Adu-Twumwaah, Ahamed Baba Issah, Lexis Alexander Tetteh & Leticia Gagakuma
Article: 2207880
Published online: 04 May 2023
AbstractforExamining the effect of financial accounting services on the financial performance of SME: The function of information technology as a moderator | Full Text | References | PDF (1.5 MB) | EPUB
  • 6527 Views
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MANAGEMENT

Article
Examining the antecedents of employee retention among Jordanian private Universities: The moderating role of knowledge sharing
Nidal Fawwaz AlQudah, Muhammad Adeel Anjum, Kamran Naeem, Mamoun M Alqudah, Ammarah Ahmed & Hisham Shtnaoui
Article: 2208429
Published online: 04 May 2023
AbstractforExamining the antecedents of employee retention among Jordanian private Universities: The moderating role of knowledge sharing | Full Text | References | PDF (569.1 KB) | EPUB
  • 1811 Views
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ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
Goodwill impairment and key audit matters
Inês Gonçalves, Ana Isabel Morais & Inês Pinto
Article: 2207877
Published online: 02 May 2023
AbstractforGoodwill impairment and key audit matters | Full Text | References | PDF (391.6 KB) | EPUB
  • 2525 Views
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BANKING & FINANCE

Article
Islamic bank margins in Indonesia: The role of market power and bank-specific variables
Agus Widarjono, Priyonggo Suseno, Devi Utami Rika Safitri, Atif Yaseen, Kurniawan Azra & Irma Nur Hidayah
Article: 2202028
Published online: 01 May 2023
AbstractforIslamic bank margins in Indonesia: The role of market power and bank-specific variables | Full Text | References | PDF (465.5 KB) | EPUB
  • 1564 Views
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MANAGEMENT

Article
Business network power as a process for enhancing firm performance: A perspective of RAToC
Nilna Muna, Ni Nyoman Kerti Yasa, Ni Wayan Ekawati, I Made Artha Wibawa & Nyoman Sri Subawa
Article: 2207620
Published online: 01 May 2023
AbstractforBusiness network power as a process for enhancing firm performance: A perspective of RAToC | Full Text | References | PDF (781 KB) | EPUB
  • 1825 Views
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BANKING & FINANCE

Article
Bank capital and bank stability: The mediating role of liquidity creation and moderating role of asset diversification
Thanh Huu Vu & Trung Thanh Ngo
Article: 2208425
Published online: 01 May 2023
AbstractforBank capital and bank stability: The mediating role of liquidity creation and moderating role of asset diversification | Full Text | References | PDF (926.4 KB) | EPUB
  • 1777 Views
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OPERATIONS MANAGEMENT

Article
The effect of quality management system (ISO 9001) on operational performance of various organizations in Indonesia
Arfan Bakhtiar, Aditya Nugraha, Hery Suliantoro & Darminto Pujotomo
Article: 2203304
Published online: 26 Apr 2023
AbstractforThe effect of quality management system (ISO 9001) on operational performance of various organizations in Indonesia | Full Text | References | PDF (856.2 KB) | EPUB
  • 4194 Views
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MANAGEMENT

Article
How entrepreneurial competencies influence the leadership style: A study of Saudi female entrepreneurs
Serhan Abdullah Alshammari, Anis Ur Rehman, Saleh Abdullah Alreshoodi & Mohammed Abdul Rab
Article: 2202025
Published online: 24 Apr 2023
AbstractforHow entrepreneurial competencies influence the leadership style: A study of Saudi female entrepreneurs | Full Text | References | PDF (430.9 KB) | EPUB
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ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
Vertical accountability among ministries of state in an emerging economy: A case study of Ghana
Joseph Ofori Acheampong, Michael K. Dzordzormenyoh, Justice Nyigmah Bawole, Albert Ahenkan & Emmanuel Kojo Sakyi
Article: 2199488
Published online: 23 Apr 2023
AbstractforVertical accountability among ministries of state in an emerging economy: A case study of Ghana | Full Text | References | PDF (560.4 KB) | EPUB
  • 1734 Views
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MANAGEMENT

Article
The secret of reducing turnover intention: Evidence from Indonesia
Furtasan Ali Yusuf & Widodo Widodo
Article: 2202026
Published online: 23 Apr 2023
AbstractforThe secret of reducing turnover intention: Evidence from Indonesia | Full Text | References | PDF (911.3 KB) | EPUB
  • 1896 Views
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ACCOUNTING, CORPORATE GOVERNANCE & BUSINESS ETHICS

Article
Impact of corporate board size and board independence on stock returns volatility in Ghana
James N. Doku, Haruna Abdul-Razak Borowa, Issah Mohammed & Edward Attah-Botchwey
Article: 2204597
Published online: 23 Apr 2023
AbstractforImpact of corporate board size and board independence on stock returns volatility in Ghana | Full Text | References | PDF (1 MB) | EPUB
  • 1711 Views
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Article
Mandatory CSR reporting and disability employment. Evidence from India
Kofi Mintah Oware
Article: 2204601
Published online: 23 Apr 2023
AbstractforMandatory CSR reporting and disability employment. Evidence from India | Full Text | References | PDF (400.5 KB) | EPUB
  • 771 Views
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MANAGEMENT

Article
The impact of a pandemic on entrepreneurial behaviour: A qualitative study of wedding vendors
D.A.J. Bornman & L. Steenkamp
Article: 2199908
Published online: 20 Apr 2023
AbstractforThe impact of a pandemic on entrepreneurial behaviour: A qualitative study of wedding vendors | Full Text | References | PDF (366.2 KB) | EPUB
  • 1951 Views
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Research Article

Article
Hedonic and utilitarian motivations and their relationship with cultural dimensions, life satisfaction and the attributes of supermarkets: An international study on consumer behavior
Rodrigo Ribeiro Coimbra, Carlos Melo Brito & Danilo de Oliveira Sampaio
Article: 2202024
Published online: 20 Apr 2023
AbstractforHedonic and utilitarian motivations and their relationship with cultural dimensions, life satisfaction and the attributes of supermarkets: An international study on consumer behavior | Full Text | References | PDF (1.5 MB) | EPUB
  • 3585 Views
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Article
How service operations, perceived benefit, and psychological ownership enhance customer retention in retail - evidence in Vietnam supermarkets
Diep T.N. Nguyen, Minh Pham, Miloslava Chovancová & Sinh Duc hoang
Article: 2200519
Published online: 12 Apr 2023
AbstractforHow service operations, perceived benefit, and psychological ownership enhance customer retention in retail - evidence in Vietnam supermarkets | Full Text | References | PDF (2.4 MB) | EPUB
  • 2263 Views
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