International Journal of Accounting and Economics Studies
type: channel
description: Title: Int. Journal of Accounting and Economics Studies E-ISSN: 2309-4508
publisher: Science Publishing Corporation
language: en
publication name: International Journal of Accounting and Economics Studies
issn: 2309-4508
copyright: Authors who publish with this journal agree to the following terms: Authors retain copyright and grant the journal right of first publication with the work simultaneously licensed under a Creative Commons Attribution License that allows others to share the work with an acknowledgement of the work's authorship and initial publication in this journal. Authors are able to enter into separate, additional contractual arrangements for the non-exclusive distribution of the journal''s published version of the work (e.g., post it to an institutional repository or publish it in a book), with an acknowledgement of its initial publication in this journal. Authors are permitted and encouraged to post their work online (e.g., in institutional repositories or on their website) prior to and during the submission process, as it can lead to productive exchanges, as well as earlier and greater citation of published work (See The Effect of Open Access).
items: Do Environmental Certifications Buy Global Market Access?‎Certification Signaling, Buyer Dependence, and ExportPerformance of Bangladeshi Suppliers
items: The Role of Productivity and Innovation Stimuli on Inclusive‎Growth Through Economic Empowerment:An SOR Perspective
items: Artificial Intelligence Adoption in Strategic MarketingDecision-Making: Advancing Predictive Insights,Efficiency, and ‎Market Responsiveness forSuperior Marketing Performance
items: Exploring The Drivers of Inflation in Indonesia: A Quantitative ‎Analysis
items: A Synergy Development Model for The Islamic EconomyEcosystem-Based on Productive Debtors: EvidenceFrom Financing ‎The Customers of The BankSumut Sharia
items: Strategies to Enhance The Adoption of Indonesian HalalCosmetic Products: A Multi-Actor AnalyticNetwork Process ‎Approach
items: Characteristics of Marketing Activities of Agricultural‎Enterprises and Sustainable Development: EvidenceFrom ‎Shamukh and Shamkir DistrictsOf Azerbaijan
items: Linking Green Banking and Bank EnvironmentalPerformance Through Green Finance: A StudyOn Indian Commercial Banks
items: The Engine of Expansion: How Network Capital Fuels SME‎Internationalization through Innovation Strategy
items: Instagram's Growing Impact on Consumer Behaviour:A Bibliometric and Systematic Literature Review‎Leading to Future Research Directions
items: Financial Performance Model in Medium Businesses in The ‎Culinary Sector in The Greater Jakarta Region Mediated by ‎Competitive Advantages and Moderated by Financial Literacy
items: Analysis of Viral Campaign Strategies on the TikTok Platform In Increasing Engagement, Branding, and Intention to Study
items: The Effect of Position Restructuring, ‎Additional EmployeeIncome, on Employee ‎Effectiveness Through ‎Quality of Work for Civil Servants in Banyuasin Regency
items: Self-Adaptive Machine Learning Models for Financial Risk‎ Forecasting: Handling Non-Stationarity in Banking and Cryptocurrency Time Series
items: Strategic Integration of Lean Six Sigma and AgileProject Management in Pharmaceutical‎Marketing Operations in The US:A Hybrid Framework forCompetitive Advantage
items: Strategic Orchestration of Omnichannel Marketing inPharma: A Project-Driven Lean ‎FrameworkFor Operational Excellence
items: Exploring The Interplay of Psychological Distress, Workplace‎Incivility, and Counterproductive Work Behavior:An Equa‎tion System for ManufacturingIndustries in Pakistan
items: Blockchain Technology for Sustainable Development:Key Trends ‎‎(2016 to 2025)‎
items: Comparative Study of Gender Disparity in The Mediterranean‎Zone: A Gender Approach in The Socio-Economic andPolitical ‎Contexts of Morocco, Portugal and Spain
items: Analysis of The Interrelation between DuPont ModelIndicators and ‎The Cost of Fixed Assets in TheContext of Real Investment Growth
items: Artificial Intelligence (AI) in the Fintech Sector:An ‎Employee Perception
items: Structural Drivers Versus Short-Run Fluctuations:A Time-Varying Analysis of FDI DeterminantsIn Selected Asian Economies
items: Effect on Attitude Towards Sustainable Entrepreneurship, Green ‎Entrepreneurial Motivation and Ecological Awareness on Sustainable Entrepreneurial Intention
items: Customer Loyalty in The Omnichannel Era: InsightsFrom Skin-Care Retail Literature
items: Business and Human Rights in The Nickel Industrial Estate:A ‎Socio-Legal Study of People's Rights in Weda Bay
items: Hexagon Fraud Analysis in Detecting Fraudulent Financial Reporting
items: The Role of Financial Literacy in StrengtheningEconomic ‎Resilience and Family Harmony
items: Consumer Response to Eco-Friendly Product Advertising andPricing Strategies in The E-‎Commerce Retail Industry
items: Inflation, Firm Performance, and Policy-Induced Uncertainty: Evidence from Turkey
items: How Blended Learning Influences Employee Performance:The ‎Mediating Role of Soft Skill Development And Knowledge Acquisition
items: The Nexus Between Firm Characteristics and Tax Avoidance: Insights from Vietnam
items: Developing BSI Agent Networks to Strengthen IslamicBanking ‎Financial Inclusion: Insights from anAnalytic Network Pro‎cess Study
items: Impact of Servant Leadership and Digital Culture on Credit ‎Union Performance in Indonesia: Mediating Role of Innova‎tion Management
items: Green Marketing in Agricultural Production in Azerbaijan
items: The Effect of Central Government Transfer ‎Funds onPoverty Levels in Maluku Province
items: Crops and Costs: Comparing Economic Outcomes of Protectedand ‎Open Cucumber Cultivation in Haryana, India
items: The Perception of Glass Ceiling Towards Women’s Career Advancement for the Accounting Profession in Indonesia
items: Predicting Students’ Learning Stylesusing Machine Learn‎ing
items: Information Ambiguity, Information Over-‎Load and SME’s Sustainability
items: Graph Neural Networks for Systemic Financial Risk Forecasting: Modeling Cross-Market Contagion Between ‎Banking Systems and Cryptocurrency Markets
items: Theoretical Insights into The Interplay of Corporate ‎Governance and Intellectual Capital on Firm Performance in ‎Jordan
items: CEO Tenure and Green Innovation: The Mediating Role of ESG
items: Impact on The Power of Eco-Conscious Influencers inShaping ‎Sustainable Brand Perception
items: Joint Determinants of Audit Fees and Audit Delay: PublicationTrends, Thematic Structures and Intellectual Networks
items: Day-of-Week Traffic Congestion and Productivity Losses:A Value-of-Time Analysis of a Major IntersectionIn ‎Batangas City
items: Audit Committee Gender Diversity, Women Audit Partner and ‎Fraud Risk in China
items: Determinants of AI Adoption Intention in Credit Risk Management: Evidence from Moroccan Banks
items: Moderated Mediation of Credibility and Affinity on The ‎Impact of Influencer Type and Number of Followers on ‎Consumer Purchase Intention in live-Streaming
items: Customer Perception Towards Digital Banking ServicesIn Tiruchirappalli District- A Study
items: Impact of Digital Transformation on Human Resource‎Management: Linking Competency Development to Employee Performance
items: The Effect of Transformational Leadership and Organizational ‎Climate on Organizational Performance Mediated by Organizational Commitment in The Government Of Banyuwangi District
items: AI-Driven Decision Support Systems for Optimizing Working‎ Capital and Customer Experience in The U.S.: A Transaction‎ Based Simulation Framework for SMEs
items: The Public Debt Dynamics in The Philippines: Evidence from ‎ARDL and VECM Models
items: Exploring The Role of Management Accounting ‎InformationSystems in Enhancing Performance of Small ‎and MediumSized Enterprises (SMES) in East Africa: A ‎Critical Analysis
items: The Influence of Multidimensional Risk and Religiosity onInterest in Sharia Investments among Muslim Investors in Indone‎sia
items: The Role of Internal Audit, Whistleblowing Systems, and Ethical Culture in Fraud ‎Prevention: Evidence fromIndonesian Shipping Companies
items: Blockchain Adoption in Accounting and Auditing: Evidence from U.S. Organizations
items: The Role of Islamic Finance in stimulating Green Growth in ‎Several Asian Countries
items: Machine Learning Models for Early Warning of Financial Crises in the U.S. Economy Using Macro-Financial Indicators
items: The Impact of Analytic-Based Core Tax System Implementation ‎in The Public Sector: An Innovation Resistance Theory (IRT)‎ approach from the greater Jakarta area ‎
items: Systematic Literature Review on Circular Economyfor Sustainable ‎Growth and Resilience in The Manufacturing Sector in Sri Lanka
items: Geopolitical Escalation, Oil Price Moderation, and Asymmetric Market Responses: Evidence from The Saudi Financial ‎Market Using Event Study And GARCH Models
items: Operating Profit Redefinition Under IFRS 18: Systematic‎Literature Review of Implications for Multinational‎Transfer Pricing
items: Relevance of Bank Merger and Acquisition Activities on Bank‎Performance and Shareholders Wealth: A SystematicLiterature ‎Review and Future Research Scope
items: The Influence of Situational Leadership, Competence and‎Organizational Culture on Civil Servant Performancein the ‎Police With Work Motivation AsIntervening Variable
items: The Impact of Financial Inclusion and Digitalizationon Income ‎Inequality: A Panel Data Analysisfor ASEAN
items: The Impact of Structural Transformation Trends in The Industrial Sector on The Economic ‎Growth of The Non-Oil Sector in Saudi Arabia
items: Cryptocurrency Price Volatility and Safe-Haven Properties ‎During Geopolitical Shocks
items: Determinants of Professional Scepticism among AccountingStudents: ‎The Moderating Role of University Engagement

Do Environmental Certifications Buy Global Market Access?‎Certification Signaling, Buyer Dependence, and ExportPerformance of Bangladeshi Suppliers
type: item
description: Purpose: This study investigates whether environmental certifications “buy” global market access and identifies the mechanisms and boundary conditions through which certifications affect export performance.‎ Design/methodology/approach: Using firm-level data from export-oriented suppliers and partial least squares structural equation modeling ‎‎(PLS-SEM) with bootstrapped inferences, we estimate direct, mediated, and moderated effects of certification portfolios on three outcomes: ‎new buyer acquisition, order continuity, and price premium.‎ Findings: Certifications have strong direct effects on all three outcomes. Indirect effects operate primarily through buyer trust and relational ‎switching costs—mechanisms that convert certification signals into stable orders and defensible margins. Audit burden does not consistently mediate performance, suggesting that certifications create value by reshaping relational conditions rather than reliably lowering procedural ‎frictions. Two contingencies are salient: a higher EU export share amplifies certification returns across outcomes, while buyer concentration ‎improves continuity but compresses price premium, revealing a trade-off between stability and rent appropriation.‎ Practical implications: Managers should align certification portfolios with the credential demands of target markets (notably the EU), embed ‎certification signals into screening and tender processes, and deepen onboarding routines to raise switching costs. Audit operations require ‎dedicated excellence rather than reliance on certification spillovers. Diversified buyer portfolios help preserve pricing power.‎ Originality/value: The study quantifies multi-channel value creation from certifications, distinguishes relational from procedural mechanisms, and identifies market contingencies that explain heterogeneous returns.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Tamanna Farah
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-08
publication date: 2026-02-08
starting page: 1
ending page: 7
doi: 10.14419/jfqkeg06

The Role of Productivity and Innovation Stimuli on Inclusive‎Growth Through Economic Empowerment:An SOR Perspective
type: item
description: This study examined the role of productivity enhancement (PE), innovation adoption (IA), and policy and institutional support (PIS) in ‎driving inclusive growth (IG) through the mediating effects of inclusive participation (IP) and economic empowerment (EE) within the ‎Madhya Pradesh manufacturing sector. The research addressed the need to understand how organizational stimuli translate into equitable ‎economic outcomes in rapidly evolving industrial ecosystems. Data were collected from 100 entrepreneurs representing auto, pharmaceutical, ‎and FMCG manufacturing firms using a seven- point Likert scale. PLS-SEM (Partial Least Squares Structural Equation Modeling) ‎‎(PLS-SEM) was employed for reliability, validity, and hypothesis testing. Results revealed that PE and PIS had the strongest influence on ‎IP and EE, which in turn significantly predicted IG. The study contributes by empirically validating the SOR framework in a manufacturing ‎context and offering actionable insights for policymakers and managers to design strategies that foster both productivity and inclusivity‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Kishan Singh Rathore
creator: Anil Singh Parihar
creator: Pooja Jain
creator: Pranshuman Parashar
creator: Abhijeet Dawle
creator: Sanjay Shrivastava
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-08
publication date: 2026-02-08
starting page: 8
ending page: 16
doi: 10.14419/4ysvqz77

Artificial Intelligence Adoption in Strategic MarketingDecision-Making: Advancing Predictive Insights,Efficiency, and ‎Market Responsiveness forSuperior Marketing Performance
type: item
description: Background: The growing availability of AI technologies has altered how businesses make and implement strategic marketing decisions. ‎AI-based analytic solutions, machine learning, and automation tools are becoming more prevalent throughout marketing departments to improve marketing data insights, reduce costs, and improve marketing response time to changing marketplace conditions.‎ Objectives: This conceptual study investigates the impact of AI on the development of strategic marketing decisions and subsequent marketing performance, and how the quality of the decision-making process mediates the relationship between AI and marketing performance.‎ Methods: Using an integration of Resource-Based View and Dynamic Capability Theory, the authors use existing literature relating to AI-enabled marketing strategies, decision-making quality, and marketing performance outcomes to develop a conceptual model and propose ‎theoretically grounded hypotheses.‎ Results: The results suggest that AI enables the rapid and accurate execution of strategic marketing decisions, resulting in improved marketing performance; also, the quality of decision-making is identified as a key mediator of the ability of AI-driven capabilities to produce better-than-average marketing performance outcomes.‎ Conclusions: The findings contribute to the development of marketing strategy literature by conceptualizing AI as both a resource and capa-‎bility that can be used to create high-quality decision-making processes and subsequently lead to improved marketing performance. Finally, ‎implications for theory and practice and potential avenues for future research are discussed‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Ali Al Ghamdi
creator: Dr Asad Ur Rehman
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-08
publication date: 2026-02-08
starting page: 17
ending page: 27
doi: 10.14419/hp1s0a46

Exploring The Drivers of Inflation in Indonesia: A Quantitative ‎Analysis
type: item
description: Inflation is a crucial macroeconomic indicator that affects various economic variables and requires effective policy responses. In Indonesia, Bank Indonesia plays a central role in maintaining price stability through monetary policy. This ‎study examines the short- and long-term impacts of several macroeconomic variables on inflation using quarterly data ‎from 2009 to 2023, employing the Vector Autoregression (VAR) and Vector Error Correction Model (VECM) approach-‎es. The results show that in the short term, money supply (M1) negatively affects inflation, while interest rates have a ‎positive effect. Other variables, such as exchange rate, GDP, exports, and imports, also exhibit negative effects in the ‎short term. In the long run, M1, GDP, exports, and imports significantly affect inflation, with exchange rate, interest rates, ‎and imports showing a positive relationship. Granger causality indicates a bidirectional relationship between GDP and ‎M1. These findings suggest the importance of controlling money supply, promoting exports, managing imports, and stabilizing the exchange rate. Overall, Indonesia’s inflation control policies appear relatively effective, with the diminishing ‎impact of inflation shocks over time. Further research is encouraged to deepen the understanding of causal relationships ‎among these variables‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Muhammad Yusuf
creator: Muhammad Fitri Rahmadana
creator: Oktavera Rizki
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-08
publication date: 2026-02-08
starting page: 28
ending page: 36
doi: 10.14419/mkz47133

A Synergy Development Model for The Islamic EconomyEcosystem-Based on Productive Debtors: EvidenceFrom Financing ‎The Customers of The BankSumut Sharia
type: item
description: Islamic financial institutions in Indonesia continue to face challenges in optimizing productive financing to enhance ‎business productivity while simultaneously fostering a synergistic and sustainable Islamic economic ecosystem. A key ‎concern is that, although productive financing improves debtor performance, its impact remains limited in creating interconnections among ecosystem actors. This study investigates the effect of productive financing on debtor productivity and ecosystem synergy, examining the mediating role of productivity using evidence from financing customers of Bank Sumut Sharia. A Quantitative methods approach with a sequential explanatory design is employed. Quantitative ‎data were collected through a survey and analyzed using Partial Least Squares–Structural Equation Modeling (SEM-‎PLS), while qualitative data were obtained through in-depth interviews with experts, bank management, and productive ‎debtors to enrich and validate the quantitative findings. The results indicate that productive financing has a positive and ‎significant effect on debtor productivity (β = 0.042; p = 0.003), aligning with Supply Chain Financing Ecosystem Theory ‎and the maqāṣid al-sharīʿah, particularly ḥifẓ al-māl. However, productive financing does not significantly influence ‎ecosystem synergy (β = 0.005; p = 0.605). Likewise, productivity does not significantly affect ecosystem synergy (β = ‎‎−0.007; p = 0.329) and fails to mediate the relationship between productive financing and ecosystem synergy. This ‎study contributes by proposing a synergy development model for the Islamic economic ecosystem based on productive ‎debtors, integrating financing, business mentoring, cluster development, and multi-actor collaboration to support a more ‎inclusive and sustainable Islamic economy‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Ari Asriadi
creator: Andri Soemitra
creator: Tuti Anggraini
creator: Saparuddin Siregar
creator: Muhammad Yafiz
creator: Muhammad Rizal
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-08
publication date: 2026-02-08
starting page: 37
ending page: 46
doi: 10.14419/5nvdjy97

Strategies to Enhance The Adoption of Indonesian HalalCosmetic Products: A Multi-Actor AnalyticNetwork Process ‎Approach
type: item
description: This study aims to analyze the priority of problems, solutions, and strategic pathways for enhancing the adoption of ‎halal cosmetic products in Indonesia through a multi-actor approach involving academics, regulators, and industry practitioners. The challenges faced by the halal cosmetic industry remain largely structural, stemming from both internal factors—such as the insufficient integration of halal compliance, product safety, and efficacy—and external constraints, ‎particularly the high dependence on imported raw materials with unverified halal status. This study employs the Analytic ‎Network Process (ANP) to map interrelationships among key elements and to determine priority levels based on their ‎relative influence. Data were collected through focus group discussions and expert judgments, and subsequently analyzed using a causal network framework. The findings reveal that the most critical issues lie in the weak integration of ‎halal principles within the production process and the reliance on imported raw materials. The most prioritized solutions ‎include inter-institutional halal diplomacy and the strengthening of market-oriented halal research, while the most influential strategic directions are government support for halal research ecosystems, digitalization of business processes, and ‎the development of halal supply chain partnerships. The novelty of this study lies in its integration of a multi-actor analytical framework, the causal mapping of strategic interactions using ANP, and the operationalization of Maqasid al-‎Shāṭibī into an implementable industrial model for the halal cosmetics sector. These findings offer a comprehensive ‎strategic model that can serve as a policy roadmap for the development of the national halal industry‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Sri Wahyuni
creator: Andri Soemitra
creator: Tuti Anggraini
creator: Muhammad Ramadhan
creator: Yenni Samri Juliati
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-08
publication date: 2026-02-08
starting page: 47
ending page: 54
doi: 10.14419/qxx3dx41

Characteristics of Marketing Activities of Agricultural‎Enterprises and Sustainable Development: EvidenceFrom ‎Shamukh and Shamkir DistrictsOf Azerbaijan
type: item
description: The research paper examines the characteristics of agriculture within the context of the economy's ‎agro-industrial complex. It identifies the purpose of agricultural marketing, its nature, and its main ‎problems. The paper aims to fill the gaps regarding the detailed composition of agricultural ‎marketing and enhance the theory through actual research on marketing actions for the ‎sustainable development of agricultural enterprises. The analysis employs the 4P marketing model, ‎focusing on peasant farms in Azerbaijan's Samukh and Shamkir regions. A comparative ‎assessment of key production indicators within these peasant economies is conducted. Based on ‎the findings, the paper identifies the strengths and weaknesses of current marketing practices, ‎offering recommendations for their effective implementation‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Aida Zakir Gizi Gasimova
creator: Vafa Ganbar Gizi Mammadova
creator: Arifa Arif Gizi Hasanova
creator: Gulnara Zeylim Gizi İsmayılova
creator: Hafiza Huseyn Gizi Hajiyeva
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-10
publication date: 2026-02-10
starting page: 55
ending page: 63
doi: 10.14419/cdagc515

Linking Green Banking and Bank EnvironmentalPerformance Through Green Finance: A StudyOn Indian Commercial Banks
type: item
description: This study examines the impact of green banking and green finance on the environmental performance of banks and whether green finance serves as a mediating factor in this relationship. Primary data were collected through ‎structured questionnaires from employees of selected commercial banks in Haryana. The primary data were collected among bank employees, resulting in a sample of 160 respondents. The Structural Equation ‎Modelling (SEM) approach was used to test, confirming strong validity, reliability, and predictive relevance. The ‎findings indicate that green financing has a significant positive impact on the performance of the environment, as ‎compared to green banking, which contributes positively to green financing and the environmental performance ‎of the banks. Another finding of the study is that green banking is shown to relate to the environmental ‎performance of banks through green financing. This complementary mediation highlights that financing ‎mechanisms are critical for achieving environmental outcomes through banking policies. The result implies that ‎implementing GB initiatives such as loans for eco-friendly projects, online banking, renewable energy ‎investments, and waste management can reduce banks' carbon footprint, improve sustainability, and boost ‎competitiveness. By confirming the mediating role of green finance, the study contributes to both academic ‎literature and practical banking strategies, particularly in emerging economies striving for sustainable development‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Monika Rani
creator: Garima Sehrawat
creator: Sultan Singh
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-10
publication date: 2026-02-10
starting page: 64
ending page: 74
doi: 10.14419/st7w0569

The Engine of Expansion: How Network Capital Fuels SME‎Internationalization through Innovation Strategy
type: item
description: Demonstrating that they draw on network capital, the internationalization of small and medium-sized enterprises (SMEs) is a resultant ‎innovation strategy. In this study, which focuses on network theory and the resource-based view, we aim to investigate the intermediary role ‎of innovation strategy and how traits in China's entrepreneurial system can moderate the direct correlation between network capital & ‎internationalization. Specifically, we seek to understand how reliant China is on others for networking resources. Based on survey data from ‎‎342 Chinese hi-tech SMEs, structural equation modeling analysis reveals that network capital has a significantly positive impact on ‎internationalization performance through access to various resources, social networks that can directly lead to market entry, and partnerships ‎with influential partners, including customers, suppliers, and competitors. These relationships are partially mediated by innovation strategy. ‎Again, government policy support makes the connection between network capital and innovation strategy stronger. However, the study ‎reveals that the development of SMEs 'internationalization process is based on a solid foundation of micro-level factors. It expanded by ‎virtue of these issues faced by small and medium-sized enterprises from third-world countries entering first-world markets. For ‎policymakers and managers, there are several practical implications of this research‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Ju Hang
creator: Shamsul Huda Abd Rani
creator: Mohamad Hanif Abu Hassan
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-10
publication date: 2026-02-10
starting page: 75
ending page: 81
doi: 10.14419/921bmz61

Instagram's Growing Impact on Consumer Behaviour:A Bibliometric and Systematic Literature Review‎Leading to Future Research Directions
type: item
description: With its unique visual appeal and engaging features like Stories and Reels, Instagram has significantly shaped ‎consumer behaviour. This paper embarks on an analysis of the multifaceted relationship between Instagram and ‎consumer behaviour. By combining bibliometric analysis and Systematic Literature Review, we identify key ‎themes and lay the foundation for future research at the intersection of consumer behaviour and Instagram. The ‎practical implications of our findings for businesses in the digital landscape are profound, equipping them with ‎valuable insights for strategic decision-making.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Dr. Ashutosh Kumar
creator: Dr. Chandraketu Singh
creator: Dr. Anupam Saxena
creator: Dr. Vir Ved Ratna
creator: Dr. Purnendu Shekhar Pandey
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-12
publication date: 2026-02-12
starting page: 82
ending page: 92
doi: 10.14419/9pgjsq85

Financial Performance Model in Medium Businesses in The ‎Culinary Sector in The Greater Jakarta Region Mediated by ‎Competitive Advantages and Moderated by Financial Literacy
type: item
description: This research seeks to examine how supply chain management, financial technology adoption, e-commerce utilization, and financial management behavior affect financial performance, with competitive advantage acting as a mediating variable and financial literacy serving as a ‎moderating factor. This study uses purposive sampling techniques with a total of 126 respondents, consisting of owners or managers of ‎culinary medium businesses in Greater Jakarta who meet the requirements. The results showed that simultaneously all variables had an effect on competitive advantage, but only partially electronic commerce and financial management behaviors were significant, while supply ‎chain management, financial technology adoption, and financial literacy were not significant. The strongest influence is electronic trading ‎with a coefficient of 0.225. With respect to financial performance, the significant variables are competitive advantage, adoption of financial ‎technology, financial management behavior, and supply chain management, while electronic commerce and financial literacy are insignificant. ‎The strongest influence is the competitive advantage, with a coefficient of 0.355. The mediation test proved that the competitive advantage ‎mediated the influence of electronic trading and financial management behavior, but not on other variables, with the strongest mediation path ‎indicated by the electronic trading coefficient with 0.080. Financial literacy moderates the influence of supply chain management, e-‎commerce, financial technology adoption, and financial management behavior on competitive advantage‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Diana Sari
creator: E.S. Margianti
creator: Teddy Oswari
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-12
publication date: 2026-02-12
starting page: 93
ending page: 107
doi: 10.14419/px6v4027

Analysis of Viral Campaign Strategies on the TikTok Platform In Increasing Engagement, Branding, and Intention to Study
type: item
description: The rapid digital transformation has significantly reshaped marketing strategies in higher education, demanding institutions to adopt innova-‎tive approaches that align with the media habits of Generation Z. This study aims to analyze the effectiveness of viral marketing strategies on ‎TikTok in increasing digital brand engagement, strengthening institutional brand image, and enhancing students’ intention to enroll at the ‎Institute of Informatics and Business (IIB) Darmajaya. Theory in the Stimulus–Organism–Response (SOR) framework faces the conceptu-‎alization of TikTok’s viral marketing through hedonic, functional, aesthetic, social interaction, and self-identity values that influence cogni-‎tive–affective responses (digital engagement and brand image), leading to behavioural intention (intention to enroll). Using a quantitative ‎approach with Partial Least Squares Structural Equation Modeling (PLS-SEM) on 166 respondents aged 15–20 years, the results reveal that ‎all five psychological dimensions significantly contribute to viral marketing effectiveness. Viral marketing exerts a strong and positive impact on digital brand engagement (T-stat = 23.542; f² = 1.398), while digital engagement mediates the relationship between viral marketing ‎and brand image (T-stat = 16.594). Furthermore, brand image demonstrates a significant influence on the intention to enroll (T-stat = ‎‎16.594; f² = 0.827). The model explains 58% of the variance in brand image, 58% in digital brand engagement, and 44.9% in the intention ‎to enroll, confirming a medium-to-strong predictive power. Theoretically, this study extends the SOR frameworks into the realm of higher ‎education marketing, emphasizing the emotional and social contagion mechanisms that drive digital engagement and institutional branding. ‎Practically, the findings suggest that universities must design emotionally resonant, socially interactive, and identity-based TikTok campaigns to transform virality into meaningful engagem…
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Trufi Murdiani
creator: Muhamad Ariza Eka Yusendra
creator: Niken Paramitasari
creator: Ari Purnomo
creator: Salsabila Saibah
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-13
publication date: 2026-02-13
starting page: 108
ending page: 116
doi: 10.14419/bxx6ft76

The Effect of Position Restructuring, ‎Additional EmployeeIncome, on Employee ‎Effectiveness Through ‎Quality of Work for Civil Servants in Banyuasin Regency
type: item
description: This article investigates the effect of position restructuring and additional employee income on ‎employee effectiveness and assesses the role of quality of work as a mediating variable. The ‎research methodology employs a quantitative approach, using M-PLS-assisted Structural ‎Equation Modeling (SEM) to test direct and indirect causal relationships among variables. The ‎findings show that job restructuring significantly affects the effectiveness and quality of work. ‎In contrast, additional income only affects the quality of work, not employees' effectiveness. In ‎addition, the quality of work has been proven to mediate the effect of job restructuring and additional ‎income on employee effectiveness. In practice, the study's results emphasized the importance of ‎optimizing the position arrangement and improving the quality of work as the primary strategy to ‎increase the effectiveness of government employees.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Bambang Trimargunadi
creator: Bernadette Robiani
creator: Zunaidah
creator: Mu'izzuddin
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-13
publication date: 2026-02-13
starting page: 117
ending page: 122
doi: 10.14419/jknzfs87

Self-Adaptive Machine Learning Models for Financial Risk‎ Forecasting: Handling Non-Stationarity in Banking and Cryptocurrency Time Series
type: item
description: Financial markets rarely sit still. They drift, jump, and occasionally snap into entirely new regimes, with volatility behaving differently depending on the moment. These shifts steadily erode the usefulness of static risk forecasting models. Approaches built on fixed parameters or scheduled retraining tend to lag behind reality, especially when markets are under stress and conditions change fast. This paper investigates whether self-adaptive machine learning models can generate reliable and practical volatility forecasts in live settings, without relying on repeated full retraining cycles. Using daily closing prices from the S&P 500 index and Bitcoin as examples of traditional and cryptocurrency assets, the task is set up as a strictly out-of-sample, one-step-ahead volatility forecasting problem. We compare static models, periodically retrained models, and fully self-adaptive models across calm periods and clearly defined stress regimes, including the COVID-19 crash and major cryptocurrency boom and bust cycles. The results show that self-adaptive models deliver stronger performance across both asset classes. They achieve lower forecast errors, more stable errors during stress, quicker recovery after shocks, and sharply lower computational demands. Recursive EWMA-based models stand out for their solid performance using constant memory and lightweight updates, while online gradient-based learners adapt flexibly without drifting into instability. Taken together, the evidence points to continuous adaptation as a structurally superior approach for financial risk forecasting under non-stationarity. The study demonstrates that self-adaptive models can be deployed in real-time risk systems and sets the stage for future work that connects adaptive forecasting with evolving explainability and regulatory reporting requirements.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Proshanta Kumar Bhowmik
creator: Dil Tabassum Subha
creator: Abdur Rahim
creator: Arshad Ali Mohammed
creator: Maksuda Begum
creator: Redoyan Chowdhury
creator: Tanveer Ehsan Chowdhury
creator: Mohammed Wajeed
creator: Dr. Khan Mohammad Elyas
creator: Mahamuda Akter Shati
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-15
publication date: 2026-02-15
starting page: 123
ending page: 132
doi: 10.14419/7x458m39

Strategic Integration of Lean Six Sigma and AgileProject Management in Pharmaceutical‎Marketing Operations in The US:A Hybrid Framework forCompetitive Advantage
type: item
description: Purpose: This study aims to examine the combined application of Lean Six Sigma (LSS) and ‎Agile Project Management (APM) practices in improving competitive advantage within ‎pharmaceutical marketing, with Organizational Adaptability serving as a mediating variable.‎ Approach: A quantitative research design was employed, using a survey completed by 375 ‎professionals from the US pharmaceutical marketing industry. Data were analyzed using Partial ‎Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS software.‎ Results: The results indicate that LSS implementation has a significant positive impact on ‎competitive advantage (β = 0.334, p = 0.000). APM implementation also positively affects ‎competitive advantage, though the impact is less significant (β = 0.127, p = 0.010). Additionally, ‎Organizational Adaptability was found to significantly mediate the relationship between the ‎independent variables (LSS and APM) and competitive advantage (β = 0.425, p = 0.000).‎ Conclusions: The findings suggest that combining LSS and APM can lead to a stronger ‎competitive advantage in the pharmaceutical marketing sector. Policy implications emphasize the ‎importance of organizational adaptability in a dynamic regulatory environment. Future research ‎should explore the applicability of this hybrid model in other sectors and assess its long-term ‎impact on organizational competitiveness‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Jennifer Joel Joseph
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-15
publication date: 2026-02-15
starting page: 133
ending page: 138
doi: 10.14419/709jt646

Strategic Orchestration of Omnichannel Marketing inPharma: A Project-Driven Lean ‎FrameworkFor Operational Excellence
type: item
description: Purpose: This study aims to examine the application of omnichannel selling and customer ‎engagement in achieving operational excellence within the US pharmaceutical industry, with a ‎focus on the adoption of a project-based lean approach.‎ Approach: A quantitative research design was employed, using a standardized questionnaire ‎completed by 383 professionals from the US pharmaceutical industry. Data analysis was ‎conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) to assess the ‎relationships between omnichannel selling, customer engagement, and operational excellence.‎ Results: The results indicate that customer engagement has a significant positive impact on ‎operational excellence (β = 0.425, p-value = 0.000). Additionally, the implementation of ‎omnichannel marketing positively influences both customer engagement (β = 0.448, p-value = ‎‎0.000) and operational excellence (β = 0.334, p-value = 0.000). The study found that the impact ‎of implementing a project-driven lean framework on operational excellence was moderate.‎ Conclusions: The findings underscore the importance of customer engagement in enhancing ‎operational efficiency and compliance within the pharmaceutical sector. Further research is ‎recommended to explore how integrating digital transformation mechanisms can automate ‎marketing functions and improve operational performance‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Jennifer Joel Joseph
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-15
publication date: 2026-02-15
starting page: 139
ending page: 144
doi: 10.14419/2t1qea28

Exploring The Interplay of Psychological Distress, Workplace‎Incivility, and Counterproductive Work Behavior:An Equa‎tion System for ManufacturingIndustries in Pakistan
type: item
description: This study examines how workplace incivility affects counterproductive work behavior in Pakistani manufacturing using fuzzy regression to address a practical problem: traditional regression gives point estimates, but managers need cost ranges to plan realistically. Survey data from 395 employees across pharmaceutical, food, and textile sectors provides the basis for this analysis. Structural equation ‎modeling shows that psychological distress partially mediates the relationship (30%), aligning with prior research. However, fuzzy regression reveals something traditional methods miss: this mediation proportion actually ranges from 12% to 74% depending on individual differences. Prospect theory helps explain why employees with higher loss aversion respond more intensely when incivility defies their expectations about workplace treatment. The fuzzy approach offers practical advantages. It produces bounded estimates that ‎support scenario-based budgeting, doesn't require parametric assumptions that workplace data often violate, and explicitly acknowledges ‎that survey responses aren't perfectly precise measurements. For Pakistani manufacturers working with limited resources, these bounded ‎estimates enable three-tiered budgeting: conservative plans using lower bounds, target budgets using center estimates, and contingency ‎reserves for upper bounds. This matches how organizations already handle other uncertain investments. The findings also suggest that ‎mental accounting biases likely contribute to underinvestment in workplace interventions costs get dispersed across departments while ‎intervention expenses consolidate in training budgets‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Kaleem Ullah
creator: Amiya Bhaumik
creator: Syed Ahmed Salman
creator: Maria Malik
creator: Khurram Zafar Awan
creator: Kanwal Bilal
creator: Malik Muhammad ‎Kashif Shahzad Awan
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-15
publication date: 2026-02-15
starting page: 145
ending page: 160
doi: 10.14419/8557q476

Blockchain Technology for Sustainable Development:Key Trends ‎‎(2016 to 2025)‎
type: item
description: The United Nations introduced 17 Sustainable Development Goals in 2015, which provide a ‎blueprint for peace and prosperity for the people and planet. Within these, 8 goals can be ‎achieved through the utilisation of blockchain technology. Thus, current research aims to ‎identify trends in blockchain technology to achieve sustainable development. For this purpose, ‎literature available in the current decade (2016 to 2025) was extracted from the Scopus ‎database after systematic filtering and analysed using software such as RStudio, VOSviewer, ‎and Microsoft Excel. The results of this research show that blockchain technology for ‎sustainable development is growing and attracting increasing attention from researchers. ‎Additionally, the study identified the domination of articles and conference papers; however, ‎review articles have a significant influence. Based on this research, the authors suggest that ‎future researchers continue their work, especially in qualitative studies on blockchain ‎technology, to achieve sustainable development, bridge the gap between qualitative and ‎quantitative research, and garner researchers' attention. Furthermore, researchers can focus on ‎integrating blockchain technology into supply chain management, particularly in the ‎agricultural sector, given its significant impact‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Muddapu Raja
creator: T. N. V. R. L Swamy
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-15
publication date: 2026-02-15
starting page: 161
ending page: 168
doi: 10.14419/k4wmza62

Comparative Study of Gender Disparity in The Mediterranean‎Zone: A Gender Approach in The Socio-Economic andPolitical ‎Contexts of Morocco, Portugal and Spain
type: item
description: In recent years, Morocco has carried out a number of actions and reforms to encourage women to play a greater role in the country's social, ‎political, and economic progress. In 2004, it adopted a new constitution that guarantees gender equality. The constitution lays the legal foundations for promoting gender equality and women's rights. The program to support universal preschool education and the reform of the ‎family code (Moudawana) has had a positive effect on girls' education. Microcredit has been developed by the microcredit program to support women's entrepreneurship and economic empowerment. Morocco has devoted funds to the education of girls and women, particularly ‎in rural areas, to improve their access to education and enhance their skills. In 2005, the (INDH) launched awareness campaigns to combat ‎violence against women and promote gender equality.‎ Although Morocco has undertaken reforms and initiatives to promote gender equality and involve women more fully in the country's social, ‎political, and economic development, analyses and studies by international bodies rank it very low. In this work, we examine the Global ‎Gender Gap Report (GGGR) and other similar studies to find and identify areas of weakness and improvement, while comparing with Portugal and Spain‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Benjouid Zakaria
creator: El-Aouachi Merieme
creator: Maha Mouabid
creator: Redouane Azhari
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-15
publication date: 2026-02-15
starting page: 169
ending page: 178
doi: 10.14419/xrmn4x54

Analysis of The Interrelation between DuPont ModelIndicators and ‎The Cost of Fixed Assets in TheContext of Real Investment Growth
type: item
description: In this article, the authors set out to test the hypothesis that a high Return on Equity can serve ‎not as an indicator of past performance but also as a factor of growth in real investment.‎ To this end, a primary sample of 50 enterprises in the Ukrainian electrotechnical industry was ‎generated. The impact of the capital structure and financing policy on investment activity was ‎taken into account using the Debt-to-Equity Ratio and the Debt-to-Assets Ratio as indicators. ‎Fixed Assets growth (residual value) was conditionally accepted as an indicator of real ‎investment as it reflects investments in production capacity. The object of the study was ‎selected enterprises that did not perform asset revaluation.‎ The authors conclude that the hypothesis of a direct interrelation between the parameters of ‎the DuPont model and the value of Fixed Assets was not confirmed for the studied ‎enterprises. The lack of correlation between Return on Equity (ROE) and Fixed Asset growth ‎suggests that high ROE is not necessarily accompanied by technological development. The ‎increase in this indicator for the sample of enterprises was mainly due to an increase in ‎Financial Leverage rather than to investments in Fixed Assets. ROE, in turn, is not a ‎determining factor of technological development in the electrotechnical industry of Ukraine ‎under conditions of uncertainty. At the same time, the authors concede that there are factors ‎that have not been considered by these researchers. The problem requires additional research ‎and further analysis‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Oksana Zamazii
creator: Olena Savchenko
creator: Olena Kosiiuk
creator: Nataliia Karvatska
creator: Iryna Hrabovska
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-15
publication date: 2026-02-15
starting page: 179
ending page: 184
doi: 10.14419/0zqt1g15

Artificial Intelligence (AI) in the Fintech Sector:An ‎Employee Perception
type: item
description: Artificial intelligence (AI) is revolutionizing the financial industry through automation, ‎enhanced client interactions, and data analytics. Its primary functions include automating ‎banking processes to optimize productivity and reduce human error, improving decision-making ‎in asset management and loan evaluations, and facilitating faster transaction processing. AI ‎enhances client experience by personalizing recommendations and providing 24/7 support ‎via chatbots. Additionally, AI-driven analytics offer insights into consumer behavior and help ‎financial firms tailor services. The study also examined the implications of AI from an employee ‎perspective. The study found that, according to the survey among employees, 27% of Fintech ‎workers are female and 73% male, with senior employees comprising 55% of the workforce. ‎Most workers are in payment-related industries (57%), while awareness of AI is high, as 73% ‎are extremely familiar with it. Over 73% of companies use AI, mainly for customer service and ‎risk assessment, though 35% report a lack of qualified workers as a barrier. Employees believe ‎AI improves time management (85%), but have mixed views on productivity benefits. Ethical ‎concerns about data privacy are acknowledged, and 63% feel AI can manage customer ‎inquiries effectively, while 85% believe AI could significantly transform the Fintech sector. The ‎study opined that Gender differences were found to significantly influence the challenges ‎organizations face in implementing AI technologies, followed by factors such as organizational ‎transformation, customer experience, usage and adoption of AI in fintech operations, familiarity ‎with AI technologies, industry segment, and job position. However, AI has its drawbacks and ‎restrictions in finance, such as data security and privacy issues. To reduce these risks, AI ‎systems must be fair and transparent, with ethical standards and routine audits being used to ‎detect and correct biased results‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Dr. S. Mohammed Zaheed
creator: Lakshmi Devi. M.
creator: Dr. A. J. Haja Mohideen
creator: Dr. B. Mahammad Rafee
creator: Mr.A. Ahamed Jakith
creator: Dr. Sogra Khatoon
creator: Dr. M. A. Raja Mohamed
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-15
publication date: 2026-02-15
starting page: 185
ending page: 192
doi: 10.14419/m2qkap36

Structural Drivers Versus Short-Run Fluctuations:A Time-Varying Analysis of FDI DeterminantsIn Selected Asian Economies
type: item
description: This study examines the determinants of foreign direct investment (FDI) in selected Asian economies (1970–2022) by comparing the influence of structural drivers with that of short-term fluctuations. Employing a comprehensive empirical framework—Fully Modified OLS ‎‎(FMOLS), Dynamic OLS (DOLS), and Vector Error Correction Model (VECM)—we distinguish long-run equilibrium relationships from ‎transient dynamics. The long-run estimates identify key structural drivers: economic growth exerts a strong positive effect, affirming the ‎market-size hypothesis, whereas inflation and trade openness exhibit significant negative effects, pointing to the deterrents of macroeconomic instability and intense competitive pressures from liberalization, respectively. Conversely, short-run analysis reveals limited transient effects. The VECM indicates no short-run convergence to equilibrium, and Granger causality tests show that only trade openness has a significant short-run causal impact on FDI. This dichotomy is further elucidated by time-varying impulse response functions, which confirm that ‎FDI reactions to macroeconomic shocks are asymmetric and period-specific. Notably, trade innovations generate the most substantial short-term gains, despite their negative long-term effects. Overall, the findings robustly demonstrate that FDI in the region is fundamentally anchored by long-term structural conditions—namely, stable prices, managed trade integration, and sustained economic expansion—while ‎being only marginally influenced by short-run fluctuations.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Abraham C. Camba Jr.
creator: Aileen L. Camba
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-15
publication date: 2026-02-15
starting page: 193
ending page: 202
doi: 10.14419/vfzqgr16

Effect on Attitude Towards Sustainable Entrepreneurship, Green ‎Entrepreneurial Motivation and Ecological Awareness on Sustainable Entrepreneurial Intention
type: item
description: Sustainability is increasingly recognized as a vital aspect of entrepreneurship, drawing focus to the ‎attitudinal and motivational factors that influence environmentally responsible business intentions. ‎This study explores the impact of attitude towards sustainable entrepreneurship, green ‎entrepreneurial motivation, and ecological awareness on the sustainable entrepreneurial intention of ‎women entrepreneurs in Kodagu district. A quantitative approach was employed, using survey data ‎collected from 458 participants through a structured questionnaire. The instrument consisted of ‎three items measuring attitude towards sustainable entrepreneurship, four items on green ‎entrepreneurial motivation, three items on ecological awareness, and seven items on sustainable ‎entrepreneurial intention, all rated on a Likert-type scale. Data collection was based on convenience ‎sampling, and statistical analysis was conducted using SPSS version 23. Reliability testing showed ‎satisfactory internal consistency, with Cronbach’s alpha values above 0.70. Regression analysis ‎revealed that both attitude and green entrepreneurial motivation exert significant positive effects on ‎sustainable entrepreneurial intention, while ecological awareness did not demonstrate statistical ‎significance. These outcomes highlight the stronger role of psychological and motivational elements ‎compared to awareness alone in predicting sustainability-driven entrepreneurial behaviour, lending ‎support to the Theory of Planned Behaviour. The study provides practical insights for ‎policymakers, educators, and support institutions to enhance favourable attitudes and motivations ‎among potential entrepreneurs.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Mrs. Muthamma B U
creator: Dr. Ranjith Kumar .S
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-17
publication date: 2026-02-17
starting page: 203
ending page: 207
doi: 10.14419/6w10r096

Customer Loyalty in The Omnichannel Era: InsightsFrom Skin-Care Retail Literature
type: item
description: Skincare products now dominate e-commerce sales, with omnichannel strategies becoming essential to address complex consumer behaviors such as showrooming and webrooming. This study aims to develop a conceptual model of customer loyalty tailored to Indonesia's omni-channel skincare market, integrating constructs such as perceived value, online trust, e-service quality, electronic word-of-mouth (e-‎WOM), customer satisfaction, and repurchase intention. A quantitative explanatory approach was employed, involving 233 respondents in ‎Greater Jakarta who had purchased skincare products via online and offline channels. Data were collected through a structured questionnaire ‎using a Likert scale and analyzed using Structural Equation Modeling (SEM) with LISREL. Confirmatory Factor Analysis (CFA) was ‎conducted to ensure construct validity, while model fit was assessed using RMSEA, CFI, and TLI indices. The findings reveal that perceived product quality significantly influences perceived value, while price perception does not. Perceived risk negatively affects perceived ‎value, with website reputation mitigating this risk but failing to enhance perceived value directly. Online trust does not directly impact repurchase intention, yet repurchase intention emerges as the strongest determinant of customer loyalty. Notably, customer satisfaction alone ‎proves insufficient in fostering loyalty, highlighting the need for integrated omnichannel strategies focusing on consistent value delivery and ‎cross-channel engagement. This research contributes to the omnichannel literature by offering a context-specific loyalty model for the skin-care sector and emphasizing the importance of seamless consumer experiences across retail channels. For practitioners, the study provides ‎strategic insights into enhancing customer loyalty through targeted engagement, while for academics, it opens avenues for further validation ‎across diverse markets‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Elke Alexandrina
creator: Ujang Sumarwan
creator: Lilik Noor Yuliati
creator: Popong Nurhayati
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-17
publication date: 2026-02-17
starting page: 208
ending page: 212
doi: 10.14419/pfacy429

Business and Human Rights in The Nickel Industrial Estate:A ‎Socio-Legal Study of People's Rights in Weda Bay
type: item
description: The development of the Weda Bay nickel industrial estate as a National Strategic Project, which, on the one hand, encourages economic ‎growth but, on the other, has a profound impact on the human rights of the people around the mine. This research aims to analyze the implementation of Business and Human Rights principles in PT's operations. IWIP with a focus on fulfilling the community's rights in Lelilef ‎Sawai, Lelilef Woebulan, and Gemaf Villages. The research method uses a socio-legal approach, with data collected through interviews, ‎field observations, and document analysis. The results of the study show that although companies have formally opened participation spaces, ‎there are substantive restrictions on the right to freedom of expression, characterized by the criminalization of citizens, meaningless participation, and a weak legal complaint mechanism. These findings show a gap between the normative framework of Business and Human ‎Rights and practices in the field, as well as reflecting on corporations' failure to carry out human rights due diligence‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Husen Alting
creator: Siti Barora Sinay
creator: Nam Rumkel
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-17
publication date: 2026-02-17
starting page: 213
ending page: 219
doi: 10.14419/htq3vz34

Hexagon Fraud Analysis in Detecting Fraudulent Financial Reporting
type: item
description: This study aims to analyze the influence of factors derived from the fraud hexagon theory pressure (financial stability, external pressure, ‎financial targets), opportunity (audit committee, ineffective monitoring), rationalization (change of auditors), capability (change of directors), ‎arrogance (CEO education, CEO duality), and collusion (related party transactions) on the likelihood of fraudulent financial reporting (FFR). ‎Adopting a quantitative approach, this research utilizes numerical data and statistical analysis to test the proposed hypotheses, examining the ‎relationships between these variables. The results of the logistic regression analysis reveal that several factors have a significant positive ‎impact on the probability of FFR. Specifically, financial stability, financial targets, change of auditors, change of directors, and related party ‎transactions were found to significantly increase the likelihood of fraudulent reporting. Conversely, external pressure, the presence of an ‎audit committee, ineffective monitoring, CEO education, and CEO duality did not demonstrate a statistically significant influence on FFR in ‎this study. The implications for companies are substantial. These findings underscore the critical need for robust corporate governance and ‎vigilant board oversight. Companies should carefully monitor high-pressure environments driven by aggressive financial targets and scrutinize significant organizational changes, such as the turnover of directors or auditors, as these events may serve as red flags for potential ‎fraud. Furthermore, establishing stricter controls and ensuring greater transparency in related party transactions are essential strategies to ‎mitigate the risk of fraudulent financial reporting‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Robih Salam Rahmatullah
creator: Toto Rusmanto
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-17
publication date: 2026-02-17
starting page: 220
ending page: 227
doi: 10.14419/44e4sx96

The Role of Financial Literacy in StrengtheningEconomic ‎Resilience and Family Harmony
type: item
description: Family economic resilience is a strategic issue because financial literacy supported by systematic financial management practices has been ‎proven to improve families' ability to face economic pressures, thus playing an important role in maintaining psychosocial stability and ‎family relationship harmony. This research aims to analyze the effect of financial literacy on family economic resilience and its implications ‎for family harmony, both directly and indirectly through family economic resilience as a mediating variable. This research uses a quantitative ‎approach with linear regression analysis techniques and path analysis processed using IBM SPSS. Model testing was conducted through ‎classical assumption tests as prerequisites for regression analysis, as well as evaluation of relationships between variables through ‎regression coefficient testing, partial significance testing (t-test), and coefficient of determination (R²) to explain the magnitude of the ‎independent variable's contribution to the dependent variable. The results of this research show that financial literacy has a positive and ‎significant effect on family economic resilience and family harmony. This model shows that financial literacy plays an important role in ‎strengthening families' ability to face economic pressures and shocks, while encouraging the creation of more harmonious family ‎relationships. Empirically, financial literacy has been proven to increase family economic resilience, and family economic resilience in turn ‎contributes significantly to family harmony. In addition, financial literacy also provides a strong direct effect on family harmony, in addition ‎to its indirect effect through family economic resilience, which acts as a partial mediator. This research provides an original contribution in ‎the form of an integrated conceptual model that analyzes the simultaneous effect of financial literacy on economic resilience and its ‎implications for family harmony. This study con…
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Adeh Ratna Komala
creator: Linna Ismawati
creator: Adi Rachmanto
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-17
publication date: 2026-02-17
starting page: 228
ending page: 232
doi: 10.14419/3jsy2164

Consumer Response to Eco-Friendly Product Advertising andPricing Strategies in The E-‎Commerce Retail Industry
type: item
description: This paper examines consumer behavior with respect to advertising and pricing approaches ‎for eco-friendly products in the e-commerce industry, based on economic theories of willingness-‎to-pay (WTP) and behavioral models, specifically the Theory of Planned Behavior (TPB). The ‎results from a survey of 90 consumers in Bengaluru show a high familiarity rate with eco-friendly ‎products (95%) and a moderate purchase rate. The analysis of income and WTP correlation ‎shows no significant relationship (r = -0.162, p = 0.283). However, pricing has a significant ‎effect on the purchase rate, as shown by the ANOVA test (F = 5.637, p = 0.007).
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Renuka L.
creator: Dr. G. A. Venkateshan
creator: Ms. Lakshmi Devi C.
creator: Ms. Sajana Balan Manian
creator: Mr. Suprith M.
creator: Mr. Avinash Lobo
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-18
publication date: 2026-02-18
starting page: 233
ending page: 238
doi: 10.14419/e1bdvp68

Inflation, Firm Performance, and Policy-Induced Uncertainty: Evidence from Turkey
type: item
description: This article focuses on the relationship between inflation, firm performance, and policy-induced ‎uncertainty in Turkey, where persistent inflation has coincided with frequent changes in economic ‎policy. In such an environment, firms operate under conditions of limited predictability, which ‎directly affects their financial performance and strategic decisions. Using firm-level data from publicly listed companies in Turkey, the study examines the association between inflation and policy-induced uncertainty and key performance indicators, including return on assets and return on equity, with particular attention to their interaction. The empirical findings suggest that higher inflation is linked to weaker firm performance. In ‎addition, policy-induced uncertainty appears to reinforce this negative relationship, indicating that ‎firms are more adversely affected when inflationary pressures coincide with an unstable policy ‎environment. These results point to the role of institutional conditions and policy credibility in ‎shaping firm-level outcomes in emerging economies characterized by macroeconomic instability‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Behiye Körpe Abdullatıf
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-18
publication date: 2026-02-18
starting page: 239
ending page: 242
doi: 10.14419/ab2v3k05

How Blended Learning Influences Employee Performance:The ‎Mediating Role of Soft Skill Development And Knowledge Acquisition
type: item
description: Blended learning has become a crucial factor in corporate training, yet its precise pathway to ‎enhancing employee performance remains unexplored. This study investigates the indirect ‎mechanisms through which blended learning effectiveness (BLE) impacts employee ‎performance (EP), proposing soft skill development (SSD) and knowledge acquisition (KA) ‎as mediating variables. Data were collected from 150 employees with prior blended learning ‎experience. Structural equation modeling was deployed to test a parallel mediation model. ‎The results show that blended learning strongly and positively affects both soft ‎skill development and knowledge acquisition. However, it shows no significant direct effect ‎on employee performance. Instead, soft skill development and knowledge acquisition fully ‎mediate this relationship, serving as the mechanisms through which blended learning ‎translates into improved performance. The model exhibits a robust fit and explains a ‎significant portion of performance variance. The study posits that blended learning enhances ‎employee performance not directly, but by first building essential interpersonal competencies ‎and job-relevant understanding. These findings offer both theoretical clarity for training ‎models and practical guidance for designing impactful corporate learning programs‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Maeen Uddin
creator: Md. Rasel Ahamed
creator: Jakowan
creator: Md. Rafiqul Islam
creator: Maherun Nahar
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-18
publication date: 2026-02-18
starting page: 243
ending page: 250
doi: 10.14419/9cjynm83

The Nexus Between Firm Characteristics and Tax Avoidance: Insights from Vietnam
type: item
description: This study investigated the nexus between firm characteristics and tax avoidance in Vietnam. The data for analysis were obtained from 307 ‎companies, encompassing 1,138 observations, listed on the Ho Chi Minh Stock Exchange (HOSE) from 2015 to 2020 through the Fiinpro ‎platform. The findings emphasized the favorable impact of firm size and return on assets (ROA) on tax avoidance and the adverse effect of ‎loss status and financial leverage, while refuting any significant influence of healthy age on tax avoidance strategies. These results offer valuable insights for tax administration in developing countries like Vietnam, highlighting the importance of monitoring larger firms' tax reporting practices, encouraging responsible tax strategies, and recognizing the need for a nuanced approach to address tax avoidance in highly ‎leveraged companies while understanding the distinctive tax behavior of firms based on their financial status and age‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Nguyen Dinh Chien
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-18
publication date: 2026-02-18
starting page: 251
ending page: 261
doi: 10.14419/sqhtpg06

Developing BSI Agent Networks to Strengthen IslamicBanking ‎Financial Inclusion: Insights from anAnalytic Network Pro‎cess Study
type: item
description: This study examines strategies for developing Islamic banking financial inclusion services through Bank Syariah Indo-‎nesia (BSI) Agents as extended outlets for reaching underserved communities. Despite Indonesia’s large Muslim popula-‎tion, the outreach and service quality of Islamic banking remain limited compared to conventional banks, driven by ‎human resource constraints, unattractive incentive structures, limited product and service features, aggressive competi-‎tion from conventional bank agents, and inadequate infrastructure in remote areas. To address these challenges, this ‎study employs the Analytic Network Process (ANP) using a qualitative approach based on expert judgment. Primary ‎data were collected through in-depth interviews with five expert informants comprising academics, BSI practitioners, ‎and regulators. Data collection involved observation, interviews, questionnaires, documentation, and literature review, ‎and the analysis was conducted using the Super Decisions software. Kendall’s Coefficient of Concordance (W) was ap-‎plied to assess the level of agreement among experts. The results indicate that the most critical constraints are low em-‎ployee awareness, limited agent competence, unattractive incentive structures, and infrastructure limitations in remote ‎areas. Priority solutions include increasing dedicated human resources for agent management, integrating agent perfor-‎mance into key performance indicators (KPIs), expanding product and service features, and strengthening below-the-line ‎promotion. At the strategic level, the findings highlight the importance of strengthening human resources, developing ‎robust and user-friendly digital agent platforms, and implementing cluster-based agent management. The Kendall’s W ‎values indicate a moderate level of expert agreement, supporting the robustness of the ANP results. This study contrib-‎utes to the literature on Islamic banking and financial inclusion by providing empirical, strategy-orien…
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Ismul Fakhri Lubis
creator: Azhari Akmal Tarigan
creator: Andri Soemitra
creator: Muhammad Rizal
creator: Kaswinata
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-19
publication date: 2026-02-19
starting page: 262
ending page: 268
doi: 10.14419/kacgjs68

Impact of Servant Leadership and Digital Culture on Credit ‎Union Performance in Indonesia: Mediating Role of Innova‎tion Management
type: item
description: This study aims to understand how servant leadership and digital organisational culture influence the performance of Credit Unions (CU) in ‎Indonesia, especially those that have undergone digital transformation especially those that have undergone digital transformation based on ‎management policies. In addition, this study also examines whether innovation management acts as a link between leadership, digital organi-‎sational culture, and improved organisational performance. The study involved 236 managers from 10 Credit Unions that have implemented ‎digital innovations. The data were analysed using a quantitative approach to examine the relationships between these variables. The results ‎show that servant leadership does not have a direct effect on organisational performance, while digital organisational culture has a positive ‎and significant effect on organisational performance. Servant leadership influences innovation management, while digital organisational ‎culture encourages innovation. Innovation management was found to improve organisational performance and act as a full mediator in the ‎relationship between servant leadership and organisational performance, as well as a partial mediator in the relationship between digital or-‎ganisational culture and organisational performance. These findings emphasise the importance of strengthening digital-based organisational ‎culture and integrating innovation management into CU operations. Such efforts can improve member services and overall organisational ‎results. Further research is recommended to add variables‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Jati Wahyono Agustinus
creator: Margono Setiawan
creator: Sunaryo
creator: Raditha Dwi Vata Hapsari
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-22
publication date: 2026-02-22
starting page: 269
ending page: 277
doi: 10.14419/aeykvb91

Green Marketing in Agricultural Production in Azerbaijan
type: item
description: This review article examines the evolving interaction of green marketing issues and the ‎agricultural sector of Azerbaijan, which attempts to modernize its agricultural sector, ‎including agri-food systems, but with compliance to global standards of sustainability. This ‎paper presents a systematic review of scholarly articles, policy reports, and cases in order to ‎explore the reality of the green marketing situation in Azerbaijani agriculture and reveal the ‎issues of barriers, enablers, and gaps. It is grounded on applicable theoretical frameworks such ‎as stakeholder theory, environmental and consumer behaviour models. This review reveals ‎that inadequate institutional infrastructure, non-existence of consumer awareness and the lack ‎of eco-certification of schemes are major constraints whereas policy interest, digitalization ‎and export potential are strategic opportunities. Comparative perspective places Azerbaijan in ‎the context of the global marketing environment of the green and points out major ‎incompatibilities as well as the areas of convergence. This paper presents recommendations on ‎the policies such as development of national eco-labelling program, inclusion of the green ‎marketing in the agricultural policies, and more competent stakeholder education and capacity ‎building. This review also adds to body of knowledge on how to achieve sustainable ‎development in post-Soviet regions and provides a pragmatic information that can be useful ‎to the practitioners and policymakers who want to make the agri-food sector in Azerbaijan ‎more competitive and ecologically sound‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Farid Siyavush Oglu Mehdiyev
creator: Vusal Yaqub Oglu Alifov
creator: Sabina İsmail Gizi Hajiyeva
creator: Elmir Heydar Oglu Mahmudov
creator: Gülnara Faxrəddin Gizi Quliyeva
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-22
publication date: 2026-02-22
starting page: 278
ending page: 289
doi: 10.14419/e98rfr96

The Effect of Central Government Transfer ‎Funds onPoverty Levels in Maluku Province
type: item
description: The primary objective of this research is to analyze the effectiveness of central government fiscal transfers in alleviating poverty within Ma-‎luku Province, specifically positioning economic growth as a mediating factor. While fiscal transfers have consistently increased, poverty ‎remains a persistent issue in this archipelagic region. By applying the Three-Stage Least Squares (3SLS) method to panel data spanning 11 ‎regencies and cities from 2015 to 2024, this study reveals a critical insight: although transfer funds significantly boost regional economic ‎growth, they fail to directly reduce poverty rates. Economic growth functions as the main transmission channel; however, its impact is not ‎sufficiently inclusive to benefit low-income households. A notable anomaly is observed where Village Funds (DD) exhibit a negative corre-‎lation with growth, signaling potential institutional bottlenecks. The study concludes that the success of fiscal decentralization depends more ‎on allocation mechanisms and spending quality rather than transfer volume alone. We recommend a strategic reorientation of funds toward ‎productive sectors and strengthening local institutional capacity to achieve meaningful poverty reduction in island-based economies‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Mohammad Faisal Sangadji
creator: Munawar Ismail
creator: Mohamad Khusaini
creator: Ferry Prasetyia
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-22
publication date: 2026-02-22
starting page: 290
ending page: 296
doi: 10.14419/5pz05d14

Crops and Costs: Comparing Economic Outcomes of Protectedand ‎Open Cucumber Cultivation in Haryana, India
type: item
description: The agricultural sector in Haryana is dominated by smallholder farmers practicing subsistence-‎level farming, which often yields low economic returns. The legacy of mono-cropping, ‎particularly since the Green Revolution, has intensified environmental degradation through ‎excessive use of chemical inputs and water resources. In this context, protected cultivation ‎emerges as a potential alternative to conventional open-field methods, offering off-season ‎production, higher yields, and resilience against climate variability. Given Haryana’s proximity ‎to the National Capital Region (NCR), the region has strong market access and high demand for ‎fresh vegetables such as cucumbers. This study is inspired by on-ground interactions with ‎farmers in Kurukshetra and Kaithal districts.‎ This study conducts a comparative economic analysis of cucumber cultivation under open-field ‎and protected cultivation systems. Using empirical data from Haryana, we apply cost-benefit ‎analysis, margin of safety, and regression models to evaluate economic efficiency and identify ‎key cost-influencing inputs. The results indicate that protected cultivation yields significantly ‎higher economic returns compared to traditional methods. However, the substantial initial ‎investment remains a critical barrier for small-scale farmers, even when government subsidies ‎are available.‎ The findings provide valuable insights for policymakers aiming to promote sustainable ‎agriculture that balances environmental conservation with improved farm profitability. Strategic ‎support mechanisms are recommended to enhance the adoption of protected cultivation among ‎resource-constrained farmers, ensuring long-term agricultural sustainability in the region‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Sunil Kumar
creator: Rajender S. Godara
creator: Mahendra Parihar
creator: Arun Kumar
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-22
publication date: 2026-02-22
starting page: 297
ending page: 303
doi: 10.14419/h7xew273

The Perception of Glass Ceiling Towards Women’s Career Advancement for the Accounting Profession in Indonesia
type: item
description: Gender equality is a key focus of the Sustainable Development Goals (SDGs), as stated in Goal 5, which aims to end discrimination against ‎women and ensure that women can participate and have equal opportunities to become leaders. According to the Global Gender Gap Report ‎‎2022, Indonesia ranks 92nd out of 146 countries, with a Global Gender Gap Index (GGGI) score of 69.7%. This study aims to: (1) Evaluating glass ceiling perception towards women’s career advancement for accounting profession through survey; (2) Providing empirical evidence whether women experience glass ceiling perception in the workplace; and (3) Providing empirical evidence confirming whether the ‎perception of glass ceiling towards women in the workplace are recognized by men. The method used in this study was quantitative, utilizing ‎primary data collected through a questionnaire distributed to respondents. Hypothesis testing was conducted using logistic regression analysis. Four variables tested were bias, marital status, parenthood, and external. Based on the results, it was found that bias, ‎marital status, parenthood, and external variables had a significant influence on the perception of the glass ceiling towards women’s career advancement for the accounting profession in Indonesia. This conclusion has been drawn according to data collected from 106 respondents, who are ‎currently working in the accounting field in Indonesia‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Aisyatur Ridha
creator: Lindrianasari
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-23
publication date: 2026-02-23
starting page: 304
ending page: 311
doi: 10.14419/mjrfh038

Predicting Students’ Learning Stylesusing Machine Learn‎ing
type: item
description: Understanding Learning Styles (LS) of students in the times of Artificial Intelligence (AI) can be beneficial for students’ success. Current ‎study investigates the applicability of several supervised Machine Learning (ML) models to envisage students' learning styles based on ‎demographic and behavioral characteristics. The data, collected from both engineering and non-engineering students viz. commerce, science, ‎and arts, includes male and female students in the age range of 17 to 30 years. CGPA (on 10-point scale), study hours (weekly), and pre-‎ferred study times (viz. morning, afternoon, evening, and late night), were considered as the key attributes of research. This research at-‎tempts to discover the abilities of ML classifiers for precise prediction of student's learning style from diverse and multi-dimensional data. ‎Further analysis is done to identify the best performing algorithms aiming towards the development of adaptive learning technologies in ‎educational settings‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Dhartiben Neelkumar Patel
creator: Reshma Gunaji Sable
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-23
publication date: 2026-02-23
starting page: 312
ending page: 324
doi: 10.14419/xv1tn693

Information Ambiguity, Information Over-‎Load and SME’s Sustainability
type: item
description: This research examines the connection between information ambiguity, information overload, and purchase intention in the context of Micro, ‎Small and Medium Enterprises (MSMEs) in East Java. Utilizing the Stimulus-Organism-Response (SOR) theory, the study employs me-‎diation regression with SPSS PROCESS, to test the proposed hypothesis. Data was collected from 535 participants out of the total of 550 ‎who were successfully recruited, with an overall response rate of 97%. The results indicate that information ambiguity has a low direct im-‎pact on purchase intention (β = 0.0821). Nevertheless, when assessing the indirect effect, it was discovered that information ambiguity can-‎not affect purchase intention in the absence of information overload (β = 0.3641). These findings have theoretical implications, highlighting ‎the importance of extending or modifying the SOR concept to account for the role of information overload as a mediator in the relationship ‎between stimulus (information ambiguity) and response (purchase intention). From a managerial perspective, these findings emphasize the ‎significance of MSMEs carefully managing the information they convey to consumers and improving their understanding of consumer ‎behavior and the factors that influence purchasing decisions. By doing so, they can develop more effective marketing strategies and ‎strengthen their relationships with consumers, thus supporting the growth of their business in a competitive environment.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Teofilus
creator: Yoseva Maria Pujirahayu Sumaji
creator: Yohan Kurniawan
creator: Timotius Febry Christian
creator: Christina Whidya Utami
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-24
publication date: 2026-02-24
starting page: 325
ending page: 330
doi: 10.14419/bh9jks88

Graph Neural Networks for Systemic Financial Risk Forecasting: Modeling Cross-Market Contagion Between ‎Banking Systems and Cryptocurrency Markets
type: item
description: Evolving interdependencies across institutions and markets drive systemic financial risk, yet most forecasting models either treat assets independently or rely on static correlation structures. This limitation becomes particularly salient as cryptocurrency markets increasingly interact with traditional banking systems amid financial stress. Ignoring time-varying cross-market network structure risks understating tail risk ‎precisely during periods when accurate systemic risk assessment is most critical. This study proposes a dynamic graph neural network ‎‎(GNN) framework for systemic risk forecasting that models time-varying financial networks spanning banking institutions and major cryptocurrency assets. Nodes represent financial entities, while edges are constructed using rolling-window dependency measures that adapt to ‎changing market conditions. Node dynamics are modeled through temporal neural architectures, and stress regimes are explicitly identified ‎to evaluate performance under market turmoil. The empirical design includes strong temporal baselines, static-graph ablations, and cross-market removal experiments to isolate the contribution of network dynamics and crypto-market integration. Results indicate that a strong ‎LSTM baseline achieves superior volatility forecasting accuracy in both overall and stress-period evaluations, demonstrating the competitiveness of purely temporal models. However, within the class of graph-based models, dynamic GNNs substantially outperform static-graph variants during stress periods, demonstrating the importance of time-varying network structure for capturing volatility amplification. ‎Bank-only and full-system dynamic GNNs exhibit comparable stress-period performance, suggesting that cryptocurrency assets contribute ‎limited incremental information to bank-specific forecasts, while remaining informative for system-level stress characterization. The findings ‎suggest that dynamic graph representations enhance stress sensiti…
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Md Zahidul Islam
creator: Md Sumsuzoha
creator: Md Rafiqul Islam
creator: Mohammed Kawsar
creator: Md Fazlul Huq Mithu
creator: Santosh Pant
creator: Mohammad Nazmul Hossain
creator: Md Abdullah Al Helal
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-24
publication date: 2026-02-24
starting page: 331
ending page: 342
doi: 10.14419/mh97vb34

Theoretical Insights into The Interplay of Corporate ‎Governance and Intellectual Capital on Firm Performance in ‎Jordan
type: item
description: This conceptual study develops an integrated theoretical framework to examine how corporate governance (CG) and intellectual capital ‎‎(IC) interact to enhance firm performance (FP) in Jordanian industrial companies. The study focuses on internal and external governance ‎mechanisms, transparency and disclosure practices, and risk management, while positioning IC as a mediating factor linking CG to firm ‎performance. The framework emphasizes the strategic role of effective governance in fostering IC and improving financial, market, and ‎operational performance. This research examines all manufacturing firms traded on the Amman Stock Exchange during 20172022. As ‎a central component of the Jordanian economy, the ASE is closely connected to regional and international financial markets, supporting ‎investment inflows and market confidence. Although previous studies have explored CG, IC, and FP individually, limited research has ‎integrated these variables within a unified framework in developing economies. The research aims to cover this knowledge gap by ‎enhancing the literature and providing practical recommendations for regulators and corporate executives in Jordan.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Mohammad Khaled Almharat
creator: Kwan Jing Hui
creator: Nguyen Thi Phuong Lan
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-24
publication date: 2026-02-24
starting page: 343
ending page: 352
doi: 10.14419/z6cdhf48

CEO Tenure and Green Innovation: The Mediating Role of ESG
type: item
description: With growing attention to environmental sustainability and corporate social ‎responsibility, Chinese corporations are facing increasing regulatory and market ‎pressures to adopt practices that foster long-term competitiveness. Green innovation has ‎become a critical strategy for sustainable growth. In addition, ESG practices have ‎gained increasing focus as a mechanism to promote corporate sustainability and ‎improve transparency. In this case, this study examines the effect of CEO tenure on ‎green innovation and the mediating role of ESG. Using data from Chinese corporations ‎between 2020 and 2024, this study finds a negative association between CEO tenure ‎and green innovation. Furthermore, ESG is shown to mediate this relationship, ‎indicating that CEO tenure influences green innovation both directly and indirectly. ‎Moreover, the negative influence of CEO tenure on green innovation is stronger in ‎manufacturing firms than in non-manufacturing firms. These findings provide ‎implications for corporate governance and policies to foster the development of green ‎innovation‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Guo Jia
creator: Aza Azlina Md Kassim
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-24
publication date: 2026-02-24
starting page: 353
ending page: 362
doi: 10.14419/8kkwht16

Impact on The Power of Eco-Conscious Influencers inShaping ‎Sustainable Brand Perception
type: item
description: This study acknowledges the growing significance of sustainability in consumer decision-making by examining the impact of environmen-‎tally conscious social media influencers on consumer views of sustainable e-commerce firms. Influencers that advocate eco-friendly life-‎styles have become increasingly potent voices influencing public opinion and consumer behavior as environmental awareness grows around ‎the world. These influencers, who are frequently seen as likable and trustworthy individuals, can greatly increase the appeal and genuine-‎ness of brands with a sustainability focus. The study used a quantitative research design, gathering and analyzing data using SPSS to evalu-‎ate factors like demographics, message appeal (both informational and emotional), and influencer trustworthiness. Psychographic elements ‎like social consciousness and environmental concern are also examined in the investigation. The findings show that influencing brand im-‎pression and purchase intent requires influencer credibility and value alignment. Furthermore, the influence of influencer messaging is mod-‎erated by demographic disparities, including those related to age, gender, and income. Additionally, the study shows that customers react ‎better to influencers who are seen as genuine supporters as opposed to merely brand ambassadors. All things considered, the results high-‎light the strategic role that environmentally conscious influencers play in fostering sustainable consumption and brand trust. These observa-‎tions offer useful advice to companies looking to improve their standing and relationship with eco-aware customers‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: U. Karthigai Selvi
creator: Dr. J. Sabitha
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-02-24
publication date: 2026-02-24
starting page: 363
ending page: 368
doi: 10.14419/bq6b9s69

Joint Determinants of Audit Fees and Audit Delay: PublicationTrends, Thematic Structures and Intellectual Networks
type: item
description: The current paper is a bibliometric review of audit fees and audit delay research published from 1992 to 2025. The ‎analysis was performed using publication trends, thematic structures, and intellectual networks. Additionally, ‎Biblioshiny and VOSviewer were used on 508 articles in the Scopus database. The results showed a significant ‎increase in publications in 2021-2023, reflecting an increased academic interest in catching up with emerging issues, ‎i.e., cybersecurity threats, the risk of COVID-19, the application of iXBRL, the intensity of regulations, and supply ‎chain dynamics related to their consequences in terms of audit price and audit timeliness. Thematic mapping was ‎applied to identify five general research clusters: audit risk and timeliness; audit quality and independence; corporate ‎governance and reporting; market and contextual variables; and gender and diversity in audit governance. In the ‎meantime, the citation and co-authorship analyses determined the most influential authors and journals in the ‎discipline. Even though 2006-2015 can be defined as a time interval that is characterized by consistent scholarly effect, ‎the average number of citations decreases after 2016, indicating that the field has become more mature and moved to ‎such up-to-date issues as audit technology, data analytics, and sustainability assurance.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Najihah Marha Yaacob
creator: Arina Rus Zahira Rusli
creator: Najib Majdi Yaacob
creator: Ahmad Suffian Mohd Zahari
creator: Ainul Huda ‎ Jamil
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-03-02
publication date: 2026-03-02
starting page: 369
ending page: 377
doi: 10.14419/x4543h65

Day-of-Week Traffic Congestion and Productivity Losses:A Value-of-Time Analysis of a Major IntersectionIn ‎Batangas City
type: item
description: Traffic congestion is increasingly recognized not only as a transportation issue but also as a significant source of economic inefficiency, ‎particularly in developing and medium-sized cities. This study estimates congestion-related productivity losses at a major intersection in ‎Batangas City, Philippines, with emphasis on variations across days of the week. Using a value-of-time (VOT) framework, congestion ‎costs were estimated from observed travel time delays and additional fuel consumption during morning (AM) and afternoon (PM) peak ‎hours over seven consecutive days. Traffic data were obtained from closed-circuit television (CCTV) footage provided by the Batangas City Transportation Development Regulatory Office (TDRO) and supplemented by a brief key-informant interview to contextualize ‎the observed traffic conditions. Results show clear day-of-week variation in congestion costs, with weekdays, particularly Mondays, incurring the highest economic and productivity losses. Across all days, time-related productivity loss constituted the dominant share of total ‎congestion cost. The findings highlight how routine traffic delays translate into measurable economic losses and underscore the importance of integrating economic and productivity considerations into local traffic management and policy decisions in growing urban ‎areas‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Virgilio Yap
creator: Don Carlo Bravo B. Cuya
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-03-02
publication date: 2026-03-02
starting page: 378
ending page: 383
doi: 10.14419/vpmmyb29

Audit Committee Gender Diversity, Women Audit Partner and ‎Fraud Risk in China
type: item
description: This study examines the impact of audit committee gender diversity (ACGD) and women audit ‎partners (WAP) on fraud risk (FR) in Chinese A-share listed companies. It also explores the ‎moderating effect of WAP on the ACGD-FR relationship within China’s dual-signature audit ‎system. Using a quantitative approach, the study analyzes 21,760 firm-year observations from ‎‎2019 to 2023 and employs logistic regression to assess the effects of ACGD, WAP, and their ‎interaction on FR. The results indicate that both ACGD and WAP are significantly and ‎negatively associated with FR, with their interaction further reducing fraud risk. These findings ‎provide important academic implications by extending the audit governance literature through a ‎dual focus on ACGD and WAP, while also offering practical insights for policymakers and ‎corporate managers seeking to enhance governance effectiveness through gender diversity ‎initiatives. The novelty of this study lies in its systematic analysis of the synergistic role of ‎ACGD and WAP in mitigating fraud risk, an area largely overlooked in prior research‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: He Xiaohao
creator: Mohd Mohid Rahmat
creator: Nur Hidayah Waad
creator: Hanis Amera Mohd Amin
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-03-02
publication date: 2026-03-02
starting page: 384
ending page: 391
doi: 10.14419/z4s7yn07

Determinants of AI Adoption Intention in Credit Risk Management: Evidence from Moroccan Banks
type: item
description: This research examines the behavioural intention of Moroccan banking professionals to ‎integrate artificial intelligence (AI) into credit risk management. Utilizing an expanded ‎Technology Acceptance Model (TAM), the study integrates five principal constructs: perceived ‎usefulness, ease of use, explainability, trust, and regulatory ambiguity. Data were collected ‎from 131 credit risk professionals and examined by Partial Least Squares Structural Equation ‎Modeling (PLS-SEM). The model explains 62.7% of the variance in behavioural intention. The ‎results show that perceived usefulness is the most important factor in adoption, while ‎explainability, trust, and ease of use were not statistically significant. Regulatory ambiguity ‎showed a significant positive effect on behavioural intention, highlighting the importance of the ‎regulatory environment in shaping AI adoption decisions. These findings indicate that in the ‎Moroccan banking sector, performance value and legal frameworks are prioritized over usability ‎or transparency. The study provides actionable insights for policymakers and financial ‎organizations aiming to facilitate AI integration in environments sensitive to compliance‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Boumhidi Jalila
creator: Marghich Abdellatif
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-03-05
publication date: 2026-03-05
starting page: 392
ending page: 402
doi: 10.14419/5ks3zg51

Moderated Mediation of Credibility and Affinity on The ‎Impact of Influencer Type and Number of Followers on ‎Consumer Purchase Intention in live-Streaming
type: item
description: Against the backdrop of booming social media platforms, influencer marketing has ‎become a pivotal channel for brands to engage consumers. However, the mechanism by ‎which influencer characteristics in live-streaming e-commerce influence consumer ‎purchase intent remains to be systematically explored. Building upon social influence ‎theory and source credibility theory, this study employs two scenario experiments ‎‎(Study 1 with 200 valid participants, Study 2 with 286 valid participants) to delve into ‎the mechanisms through which influencer type (perfect vs. authentic), follower count ‎‎(many vs. few), and influencer likability influence consumer purchase intent. Findings ‎reveal: First, significant interaction effects between influencer type and follower count ‎emerge for purchase intention. When influencers have large followings, idealized ‎influencers more effectively boost consumers’ purchase intentions; conversely, when ‎follower counts are low, authentic influencers exert stronger positive effects on purchase ‎intention. Moreover, influencer-follower closeness intensifies this moderating role of ‎follower count. Second, trust mediates the influence of influencer type and follower ‎count on purchase intention, with different combinations selectively activating distinct ‎trust dimensions. Third, consumers' perceived influencer affinity moderates these ‎relationships, further shaping the pathways to purchase intention formation. This study ‎not only enriches theoretical understanding of influencer marketing in live-streaming ‎e-commerce but also extends the application boundaries of social influence theory and ‎source credibility theory. It provides practical guidance for brands to optimize influencer ‎collaboration strategies and for influencers to enhance content marketing effectiveness. ‎Additionally, it identifies research limitations, such as the exclusion of cultural context, ‎and points the way for future studies‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Lyu Yang
creator: Wang Zixing
creator: Wong Chee Hoo
creator: Mohd Rushidi Mohd Amin
creator: Christian Wiradendi Wolor
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-03-06
publication date: 2026-03-06
starting page: 403
ending page: 413
doi: 10.14419/whtmk180

Customer Perception Towards Digital Banking ServicesIn Tiruchirappalli District- A Study
type: item
description: In today's world, advanced information technology is crucial for the future growth of ‎financial services, with the banking sector undergoing greater changes than other groups of ‎financial providers. The rising reliance on mobile services and the internet as innovative channels ‎for conducting financial dealings and global trade demands on digital banking security to protect ‎against fraudulent activities. As digital banking continues to grow across India, understanding ‎regional customer perception is crucial for enhancing service offerings and customer engagement. ‎The research examines various dimensions such as ease of use, security, accessibility, convenience, ‎and trust in services for digital banking, such as mobile applications, internet banking, and ‎electronic wallets. Advances and rapid evolution in Information and Communication Technology ‎‎(ICT) have led to substantial transformations across nearly all areas of life. In the banking sector, ‎this shift has given rise to digital banking, also known as internet banking, which has now begun to ‎supplant conventional banking methods. Digital banking. This research contributes to banking ‎adoption and offers recommendations for banks to more effectively of their clients in the region. ‎This study aims to analyse customer viewpoints on digital banking in the Tiruchirappalli district, ‎exploring factors that influence customer attitudes, adoption, and satisfaction with digital banking ‎platforms‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Ms. R. Sundaralakshmi
creator: Dr.N. Rajamannar
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-03-06
publication date: 2026-03-06
starting page: 414
ending page: 424
doi: 10.14419/bc16v706

Impact of Digital Transformation on Human Resource‎Management: Linking Competency Development to Employee Performance
type: item
description: This study examines the impact of digital transformation on employee performance, with digital-based human resource ‎‎(HR) competencies serving as a mediating factor in public companies in Indonesia. A quantitative approach was em-‎ployed, using an online survey administered to 100 permanent employees who had been actively involved in digitalized ‎HR management systems for at least one year. The study adopted an explanatory research design, and data were ana-‎lyzed using descriptive statistics, correlation analysis, and multiple linear regression. Findings indicate that digital trans-‎formation significantly enhances employee performance both directly and indirectly through the development of digital ‎HR competencies. Specifically, the adoption of technology-based work systems, digitalization of HR processes, and the ‎establishment of a digital work culture improve employees’ digital technical, analytical, adaptive, and collaborative abil-‎ities, which in turn positively influence productivity, efficiency, and work innovation. The results confirm that digital-‎based HR competencies partially mediate the relationship between digital transformation and performance, highlighting ‎the importance of employee readiness and skill development in realizing the benefits of technological adoption. The ‎study contributes to the Resource-Based View (RBV) perspective by demonstrating that human capital with advanced ‎digital competencies represents a unique, inimitable resource that creates sustainable competitive advantage. Practically, ‎the findings suggest that organizations should invest in continuous digital competency development, integrate digital ‎technologies into HR strategy, and cultivate a supportive digital work culture to optimize performance outcomes‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Hardi Mulyono
creator: Mohammad Irfan Al Qohirie
creator: Dedy Juliandri Panjaitan
creator: Muhammad Fitri Rahmadana
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-03-06
publication date: 2026-03-06
starting page: 425
ending page: 432
doi: 10.14419/09n66n41

The Effect of Transformational Leadership and Organizational ‎Climate on Organizational Performance Mediated by Organizational Commitment in The Government Of Banyuwangi District
type: item
description: This study aims to test the influence of transformational leadership and organizational climate on organizational performance mediated by ‎organizational commitment. The population in the study were 237 officials of the Regional Apparatus Organization of Banyuwangi Regen-‎cy, thus representing organizational performance. Based on the results of the Slovin calculation, the number of samples taken was 149 OPD ‎officials. The data analysis technique used SEM-PLS. The analysis shows that transformational leadership and organizational climate influ‎ence organizational performance. This means that the better the implementation of transformational leadership and the more conducive the ‎organizational climate, the higher the organizational performance achieved. This demonstrates the importance of leaders in inspiring and ‎motivating employees and creating a work environment that supports the achievement of organizational goals. Transformational leadership ‎and organizational climate influence organizational commitment. Employees will feel more emotionally attached to the organization. Organi‎zational commitment influences organizational performance, meaning that the higher the level of employee commitment to the organization, ‎the better the performance will be. Highly committed employees tend to be more dedicated, work optimally, and contribute to the organization’s success. Organizational commitment mediates the effect of transformational leadership and organizational climate on organizational ‎performance‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Choiril Ustadi Yudawanto
creator: Grahita Chandrarin
creator: Harianto Respati
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-03-08
publication date: 2026-03-08
starting page: 433
ending page: 440
doi: 10.14419/gr0b1n52

AI-Driven Decision Support Systems for Optimizing Working‎ Capital and Customer Experience in The U.S.: A Transaction‎ Based Simulation Framework for SMEs
type: item
description: Running an SME often feels like walking a tightrope. You need enough cash to cover day-to-day expenses, but you also want to keep customers happy, and that can be tricky when demand jumps around unexpectedly. Most of the tools out there don’t make this easier. They ‎stick to fixed rules, ignore what your customers are actually doing, and rarely adjust when things change. That means decisions have to be ‎made in real time with little guidance, which can be stressful for managers trying to keep everything balanced. In this study, we explore an ‎AI-based system designed to predict short-term cash-flow stress and guide operational decisions that account for customers, using transaction-level retail data. Weekly financial indicators for each SME are combined with customer behavior signals drawn from purchase patterns, ‎frequency, and inferred payment risk. We test several machine learning models using validation that respects the time order of the data and ‎feed their predictions into a simulation framework that compares simple, risk-aware, and mixed decision strategies. The results show that a ‎straightforward, interpretable classification model can detect cash flow stress almost perfectly, outperforming more complex approaches. ‎Interestingly, while customer behavior features do not make the predictions more accurate, they are crucial when making actual decisions ‎based on those predictions. Simulations of operational policies indicate that hybrid, stress-aware rules outperform naive approaches, both in ‎maintaining revenue and in making balanced approval decisions during stressful periods. In the end, the main contribution of AI here is less ‎about raw predictive power and more about providing structured guidance that incorporates customer behavior to help SMEs manage working capital in uncertain conditions‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Md Rasibul Islam
creator: Dil Tabassum Subha
creator: Md Toushif Pramanik
creator: Mahuma Akter
creator: Md Murshid Reja Sweet
creator: Md Sharif Robbani
creator: Tapan ‎Chandra Ghos
creator: Md Abdul Fahim Zeeshan
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-03-08
publication date: 2026-03-08
starting page: 441
ending page: 454
doi: 10.14419/1rk85s11

The Public Debt Dynamics in The Philippines: Evidence from ‎ARDL and VECM Models
type: item
description: This study examines the dynamics of public debt in the Philippines using the Autoregressive Distributed Lag (ARDL) and Vector Error ‎Correction Model (VECM) frameworks over the period 2005–2023. The empirical findings indicate that public debt dynamics are driven ‎predominantly by short-run macro-financial shocks rather than long-run structural factors. Although government expenditure exhibits a ‎positive coefficient in the long-run estimates, it is not statistically significant, suggesting that expenditure growth alone does not consistently ‎explain long-term debt accumulation. In contrast, the short-run results reveal strong and persistent effects of government expenditure across ‎multiple lag periods, highlighting its immediate role in shaping fiscal imbalances during crisis episodes and periods of elevated public ‎spending. Exchange rate depreciation also emerges as a significant short-run determinant, intensifying debt burdens through the valuation ‎effects of foreign-denominated liabilities. Inflation displays a nonlinear short-run impact, initially reducing the real value of debt but eventually exacerbating fiscal pressures when inflation persists. Meanwhile, stock market prices, government revenues, and interest rates do not ‎exert statistically significant effects in either the short or long run, reflecting the limited transmission of capital market signals and the gradual nature of structural revenue adjustments in the Philippine context. The policy implications underscore the importance of improving ex‎penditure efficiency, strengthening revenue mobilization, and reducing reliance on foreign-currency borrowing. The findings further high-‎light the need for credible inflation management and robust countercyclical fiscal buffers to mitigate the debt-creating effects of macroeconomic shocks. By identifying expenditure and exchange rate dynamics as key drivers of short-run debt fluctuations, this study contributes to ‎the literature on fiscal sustainability i…
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Aileen L. Camba
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-03-10
publication date: 2026-03-10
starting page: 455
ending page: 463
doi: 10.14419/18jnvf34

Exploring The Role of Management Accounting ‎InformationSystems in Enhancing Performance of Small ‎and MediumSized Enterprises (SMES) in East Africa: A ‎Critical Analysis
type: item
description: This is an exploratory empirical study exploring the use of Management Accounting Information ‎Systems (MAIS) and its impact on the performance of SMEs in East Africa (Kenya, Uganda, ‎Tanzania, and Rwanda). While the use of digital accounting tools to improve financial ‎management is increasingly accepted, original empirical data on this topic remains limited in East ‎African countries.‎ This paper uses raw data collected in 2025 from a survey of 51 SMEs and analyzes it using ‎descriptive statistics and topic coding. The results show that SMEs adopting MAIS primarily focus ‎on survival-related functions, with approximately 65% of adopters using budgeting functions to ‎adjust cash flow and 53% using budgeting functions to adjust costs. Growth-oriented SMEs are ‎more willing to use this technology, while major barriers to adoption include high costs, unstable ‎infrastructure, and insufficient digital literacy, particularly in rural areas.‎ The findings reveal contingency benefits arising from firm maturity, complementing contingency ‎theory that emphasizes the survival needs of emerging economies. This article provides ‎policymakers and practitioners with actionable recommendations for modular, cost-effective ‎Management Accounting Information Systems (MAIS) to improve the performance of small and ‎medium-sized enterprises (SMEs)‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Li Yuanying
creator: DR. JALILA BINTI JOHAR
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-03-10
publication date: 2026-03-10
starting page: 464
ending page: 471
doi: 10.14419/fkng8h91

The Influence of Multidimensional Risk and Religiosity onInterest in Sharia Investments among Muslim Investors in Indone‎sia
type: item
description: This study investigates the determinants of Sharia investment interest by integrating multidimensional risk tolerance and religiosity within ‎the Indonesian Islamic capital market context. Moving beyond conventional single-dimensional approaches, risk tolerance is decomposed ‎into risk propensity, risk attitude, risk capacity, and risk knowledge to provide a more comprehensive behavioral framework. Data were ‎collected from Muslim investors and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM).‎ The findings indicate that only risk capacity and religiosity significantly influence Sharia investment interest. Religiosity emerges as the ‎strongest predictor, underscoring the central role of ethical commitment in Islamic financial decision-making. Risk capacity also demon-‎strates a significant positive effect, suggesting that objective financial resilience functions as a structural enabling factor in Sharia investment ‎participation. In contrast, risk propensity, risk attitude, and risk knowledge do not exhibit significant effects, implying that general psycho-‎logical risk preferences and financial literacy alone may be insufficient drivers within Sharia-constrained investment environments.‎ These results extend prior Islamic finance models by highlighting the differential roles of structural and ethical determinants over psycholog-‎ical risk dimensions. The study contributes theoretically by refining multidimensional risk tolerance theory in an Islamic context and offers ‎practical implications for regulators and Islamic fund managers in investor segmentation and market development strategies‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Husnawaty
creator: Triasesiarta Nur
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-03-10
publication date: 2026-03-10
starting page: 472
ending page: 480
doi: 10.14419/yyk2tt97

The Role of Internal Audit, Whistleblowing Systems, and Ethical Culture in Fraud ‎Prevention: Evidence fromIndonesian Shipping Companies
type: item
description: Fraud remains a persistent challenge in the shipping industry due to complex operations, ‎geographically dispersed activities, and high-value transactions. While internal audit, ‎whistleblowing systems, and ethical culture are widely recognised as key fraud prevention ‎mechanisms, empirical evidence examining their combined effectiveness within the shipping ‎industry, particularly in emerging economies, remains limited. This study investigates the ‎influence of internal audit quality, whistleblowing systems, and organizational ethical culture ‎on fraud prevention in Indonesian shipping companies. Using a survey-based research design, ‎data were collected from 306 employees across multiple shipping companies and analysed ‎using Partial Least Squares Structural Equation Modelling (PLS-SEM). The results indicate ‎that internal audit quality has a significant but relatively weak effect on fraud prevention, ‎whereas whistleblowing systems and ethical culture exert significant and moderate effects. ‎Notably, ethical culture emerges as the strongest predictor of fraud prevention, suggesting that ‎informal control mechanisms may play a more decisive role than formal controls in complex ‎operational environments. This study contributes to the fraud and governance literature by ‎integrating internal audit, whistleblowing systems, and ethical culture into a single empirical ‎model within the under-researched context of the shipping industry. The findings offer ‎practical insights for shipping companies by highlighting the need to align formal assurance ‎mechanisms with a strong ethical culture to enhance fraud prevention effectiveness‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Ahmad Mughis
creator: Lindrianasari
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-03-12
publication date: 2026-03-12
starting page: 481
ending page: 492
doi: 10.14419/acx2an64

Blockchain Adoption in Accounting and Auditing: Evidence from U.S. Organizations
type: item
description: Blockchain technology has gained increasing attention for its potential to transform ‎accounting and auditing practices by enhancing transparency, data integrity, and process ‎efficiency. This study examines how blockchain is being applied within accounting and auditing ‎functions in U.S. firms and explores its implications for professional practice. Using a qualitative ‎research design, data were collected through survey questionnaires administered to managers ‎from 23 accounting and internal auditing departments across a range of organizations. The ‎findings indicate that blockchain is used for multiple purposes, including digital document ‎authentication, smart contract execution, digital asset registration, payment processing, ‎transaction verification, and the development of verifiable audit trails. The scope and intensity of ‎blockchain adoption varied across industry sectors. Participants reported notable improvements at ‎the transactional level of accounting, enabling accountants to review a greater volume of ‎transactions originating from multiple areas within their organizations. Overall, the findings ‎indicate that blockchain adoption is beginning to influence several aspects of accounting and ‎auditing practice, particularly through improved transaction traceability, faster reporting cycles, ‎and more reliable audit trails‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Raul Tapia Jr
creator: Gerardo Pena
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-03-14
publication date: 2026-03-14
starting page: 493
ending page: 504
doi: 10.14419/cxtmjw74

The Role of Islamic Finance in stimulating Green Growth in ‎Several Asian Countries
type: item
description: Sustainable development is oriented toward the welfare of humanity. The green economy applies economic growth followed by environmental ‎sustainability. Muslim communities have implemented the Sustainable Development Goals by establishing Islamic financial institutions. ‎Purposes of this research is to determine the role of Islamic finance in stimulating green growth in several Asian countries. The study uses ‎green growth as the dependent variable and Islamic finance as the independent variable, while Foreign Direct Investment, innovation, trade, ‎and population as control variables. The sampling was conducted using purposive sampling in the Asian region from 2018-2022, and selected samples were obtained from Saudi Arabia, Malaysia, Indonesia, Pakistan, Qatar, Kazakhstan, Azerbaijan, and Thailand. Generalized ‎Method of Moments is used as a method. Results of this study indicate that green growth in the previous period, Islamic finance, foreign ‎direct investment, and innovation have One Step GMM and Two Step GMM estimation results that are positively and significantly influential on green growth. Trade and population size yield One Step GMM and Two Step GMM estimates that are not significant but have the ‎appropriate direction. To that end, trade needs to be given supportive policies such as providing incentives for green investment, strengthening environmental regulations, and international cooperation in the transfer of green technology. Overpopulation can lead to the exploitation ‎of natural resources, so it is necessary to control the population immediately and at the same time strive to make them trustworthy individuals‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Soeharjoto
creator: Nirdukita Ratnawati
creator: Dini Hariyanti
creator: Debbie Aryani Tribudhi
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-03-15
publication date: 2026-03-15
starting page: 505
ending page: 512
doi: 10.14419/yvx0nb85

Machine Learning Models for Early Warning of Financial Crises in the U.S. Economy Using Macro-Financial Indicators
type: item
description: Early identification of U.S. recessions is critically important for policymakers, financial institutions, and investors; however, accurate prediction remains challenging. The data is sparse, things in the economy shift in ways that aren’t always predictable, and macro-financial indicators don’t always move in straight lines. This study looks at a set of machine learning models, logistic regression, random forest, and ‎XGBoost, to see how well they can flag recessions six months ahead. We use a monthly dataset stretching from 1970 to 2025, and define ‎recession periods using the National Bureau of Economic Research dates. The problem is set up as a binary classification: will a recession ‎happen or not? To ensure methodological rigor, the models are trained using strict time-series cross-validation, and we evaluate their performance using ROC-AUC, precision-recall curves, Brier scores, calibration curves, and the lead time to issue a warning. We find that non-‎linear models like XGBoost and random forests tend to beat logistic regression by 5–10% on ROC-AUC. These models capture nonlinear ‎interactions between indicators that simpler linear models may fail to detect. The yield curve spread comes out as the most reliable signal, ‎followed by unemployment and the VIX volatility index. Credit indicators add a little extra, but not much. The models can give useful warning signals about 5–6 months before a recession starts, though accuracy drops when you look further ahead or during times when the economy goes through big changes, like after 2008 or post-COVID-19. Calibration tests show that predicted probabilities aren’t perfect; turning ‎them into reliable risk estimates needs some care. The study also points out gaps in previous ML-based early warning work: people often ‎rely on random cross-validation, don’t test models over different forecast horizons, and don’t focus enough on interpretability. By tackling ‎these issues, our approach is more robust and respects the …
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Md Khalilor Rahman
creator: Md Sazzad Hossain
creator: Sayem Ul Haque
creator: Kazi Abu Jahed
creator: Md Sharif Robbani
creator: Mahamuda Akter Shati
creator: Tanjina Tuly
creator: Md Toushif Pramanik
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-03-16
publication date: 2026-03-16
starting page: 513
ending page: 525
doi: 10.14419/wkr3pj23

The Impact of Analytic-Based Core Tax System Implementation ‎in The Public Sector: An Innovation Resistance Theory (IRT)‎ approach from the greater Jakarta area ‎
type: item
description: This study focuses on the Coretax system analysis using the Innovation Resistance Theory (IRT) framework. In contrast to the dominant ‎research stream that examines acceptance (TAM/UTAUT), this study emphasizes resistance barriers values, traditions, risks, complexity, ‎and image as determinants of intention and actual use. Innovation Resistance Theory (IRT) is used to analyze five types of barriers: values, ‎traditions, risks, complexity, and image. Data were collected through a survey of 155 registered Coretax taxpayers and analyzed using ‎Structural Equation Modeling–Partial Least Squares (SEM-PLS). Theoretically, this study extends the application of IRT to the digital pub-‎lic sector, specifically analytics-based tax technology. The findings confirm that risk and tradition Barriers are more dominant than risk or ‎Image Barriers are more dominant in explaining user resistance to technology adoption, while value, complexity, and image barriers do not ‎show a significant influence, thus providing empirical enrichment to the technology adoption literature in the public sector‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Kiagus Muchtar
creator: Arta Moro Sundjaja
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-03-19
publication date: 2026-03-19
starting page: 526
ending page: 539
doi: 10.14419/y7j3qg31

Systematic Literature Review on Circular Economyfor Sustainable ‎Growth and Resilience in The Manufacturing Sector in Sri Lanka
type: item
description: This paper presents a systematic literature review (SLR) on Circular Economy (CE) strategies ‎in the manufacturing sector, with a specific focus on their contribution to sustainable growth ‎and resilience. Following PRISMA 2020 guidelines, 259 peer-reviewed publications from ‎seven major databases were screened, resulting in 46 studies that met the inclusion criteria. ‎Bibliometric mapping and thematic synthesis reveal that although CE research is expanding ‎rapidly, only 11% of studies address small and medium-sized enterprises (SMEs) in developing ‎economies. Key strategies consistently highlighted include closed-loop supply chains, eco-‎design, industrial symbiosis, and product-as-a-service, which demonstrate measurable ‎environmental and economic benefits. However, implementation remains constrained by non-‎harmonized CE indicators, institutional gaps, and limited digital integration, particularly in ‎Global South contexts such as Sri Lanka. To address these gaps, this paper introduces three ‎strategic contributions: (i) a Circular Economy Maturity Matrix (CEMM) to assess SME ‎progress, (ii) a Policy-Technology Alignment Map linking regulatory instruments with CE ‎practices, and (iii) a set of lightweight CE indicators tailored for SMEs in resource-constrained ‎settings. These tools provide a context-sensitive foundation for bridging CE adoption with ‎systems thinking, resilience engineering, and Industry 4.0 integration. By synthesizing ‎fragmented insights and proposing actionable frameworks, the paper establishes a strategic ‎reference for policymakers, practitioners, and scholars seeking to advance CE-driven resilience ‎in manufacturing, with relevance for developing economies‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Mr. J. A. Rathnakumara
creator: Prof. Henrik. V Scheel
creator: Prof. D. M. R. Dissanayake
creator: Dr. Sandeep Mathur
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-03-20
publication date: 2026-03-20
starting page: 540
ending page: 556
doi: 10.14419/52d7es84

Geopolitical Escalation, Oil Price Moderation, and Asymmetric Market Responses: Evidence from The Saudi Financial ‎Market Using Event Study And GARCH Models
type: item
description: This study investigates the systemic interplay between geopolitical risk, oil‑price dynamics, and financial market behavior during the pro-‎jected 2024–2026 Middle Eastern conflict, employing a multi‑layered empirical architecture grounded in event‑study methodology and ‎GARCH‑family volatility models. Using monthly Caldara–Iacoviello GPR indices (2010–2026), daily TASI data, sectoral indices, and ‎oil‑price movements, the analysis quantifies abnormal returns, cumulative return trajectories, and asymmetric volatility responses across ‎major Saudi sectors. The findings reveal that geopolitical shocks impose pronounced valuation losses on TASI, Banks, Energy, and Trans-‎portation, while Gold ETFs consistently manifest safe‑haven properties and REITs/CEFs exhibit defensive insulation. CAR patterns con-‎firm persistent, non‑idiosyncratic market stress, and GARCH, EGARCH, and TGARCH estimations demonstrate high volatility persistence ‎with strong downside asymmetry. Oil prices function as dual moderator stabilizing energy‑linked sectors while intensifying pressures on ‎non‑energy sectors. The results underscore sector‑specific transmission channels and highlight the imperative for enhanced ‎risk‑management frameworks and policy stabilization mechanisms.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Dr. Fahad Sulaiman Mohammad Al Nafea
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-03-20
publication date: 2026-03-20
starting page: 557
ending page: 565
doi: 10.14419/pdq7fj65

Operating Profit Redefinition Under IFRS 18: Systematic‎Literature Review of Implications for Multinational‎Transfer Pricing
type: item
description: The implementation of IFRS 18 introduces fundamental changes to the definition and measurement of operating profit, which significantly ‎impact multinational enterprise transfer pricing practices. Unlike broader IFRS-related issues, such as the general harmonization of account-‎ing standards across jurisdictions, the redefinition of operating profit under IFRS 18 is specifically designed to amalgamate both recurring ‎and non-recurring items. This shift creates unique challenges for transfer pricing methodologies, particularly in the application of the Trans-‎actional Net Margin Method (TNMM) and Profit Split Method (PSM), where stable and consistent profit measurements are crucial. Using ‎the PRISMA guidelines, the study employs both qualitative thematic analysis and quantitative content analysis to identify patterns and rela-‎tionships between the evolution of accounting standards and the reliability of transfer pricing across multiple academic databases and peer-‎reviewed publications. The research reveals that IFRS 18's residual approach to operating profit determination creates substantial volatility in ‎profit level indicators fundamental to transfer pricing applications. The Transactional Net Margin Method faces critical vulnerabilities due to ‎its dependence on stable operating profit measurements, while the Profit Split Method demonstrates greater resilience but requires enhanced ‎complexity management. Cross-jurisdictional implementation disparities create additional challenges as different countries adopt IFRS 18 at ‎varying timelines and with local modifications, undermining comparability analyses essential for transfer pricing applications. The study ‎identifies significant regulatory coordination gaps, where major jurisdictions develop inconsistent guidance approaches, creating substantial ‎implications for multinational enterprise compliance strategies and dispute risk management. The findings conclude that IFRS 18 implemen-‎tation necessitates fundame…
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Yonghwa Han
creator: Andini Nurwulandari
creator: Hasanudin
creator: Aghnia Wulandari
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-03-20
publication date: 2026-03-20
starting page: 566
ending page: 572
doi: 10.14419/c4xhjc56

Relevance of Bank Merger and Acquisition Activities on Bank‎Performance and Shareholders Wealth: A SystematicLiterature ‎Review and Future Research Scope
type: item
description: This study reports a systematic literature study investigating the relevance of bank merger and ‎acquisition (M&A) activities in bank performance and wealth of shareholders. Using the ‎PRISMA framework, seventy-four peer-reviewed studies published between the year 2000 ‎and 2022 were identified from major academic databases, namely Scopus, ScienceDirect, ‎Google Scholar and Taylor & Francis. The work is a synthesis of empirical results related to ‎short-term market reactions, long-term operating performance, efficiency, risk, and value ‎creation linked to banking M&A. The results show that announcement effects are generally ‎positive for target banks and mixed for acquiring banks in terms of shareholder wealth. Long-‎term effects on performance seem inconclusive, with different institutional settings, ‎regulatory environments and methodological approaches showing varying results. Beyond ‎traditional financial outcomes, the review highlights emerging research on environmental, ‎social and governance disclosures, fintech integration and marketing synergies as having ‎important dimensions on the post-merger value creation. By synthesizing fragmented ‎evidence and detecting dominant patterns and gaps in research, the study adds ‎comprehensive view of banking M&A outcomes. The review further lays out organized ‎directions for future research with a strong emphasis on theory-driven, method-driven and ‎region-specific research, especially in emerging economies‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Diksha Chaturvedi
creator: Dr. Apeksha Bhatnagar
creator: Dr. Neha Yadav
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-03-27
publication date: 2026-03-27
starting page: 573
ending page: 586
doi: 10.14419/xrbr1815

The Influence of Situational Leadership, Competence and‎Organizational Culture on Civil Servant Performancein the ‎Police With Work Motivation AsIntervening Variable
type: item
description: This study aims to examine and understand the influence of situational leadership, competence, and organizational culture on the performance of civil servants in the Indonesian National Police at Biddokkes Polda Southeast Sulawesi, with work motivation as an intervening variable. The population in this study consists of civil servants and police personnel working at Biddokkes Polda Southeast Sulawesi, totaling 135 individuals, all of whom were used as research respondents. The analytical tool used in this study is SmartPLS. The results show that situational leadership has a positive and significant effect on the work motivation of civil servants in the Indonesian National Police at Biddokkes Polda Southeast Sulawesi. Situational leadership also has a positive and significant effect on employee performance. Competence has a positive and significant influence on work motivation, and further, competence significantly affects the performance of civil servants in the Indonesian National Police at Biddokkes Polda Southeast Sulawesi. Organizational culture positively and significantly influences work motivation, and also exerts a positive and significant effect on employee performance. Work motivation itself has a positive and significant impact on the performance of civil servants at Biddokkes Polda Southeast Sulawesi. Furthermore, situational leadership has a positive and significant effect on employee performance when mediated by work motivation. This means that situational leadership not only enhances performance directly but its effect becomes substantially stronger when channeled through work motivation. Competence also has a positive and significant influence on performance when mediated by work motivation, indicating that employees with strong competencies tend to feel more confident, more capable of completing tasks, and more prepared to meet job demands—conditions that naturally elevate motivation and encourage improved performance. Additionally, organizational c…
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Jamaluddin
creator: Buyung Sarita
creator: Sri Wiyati Mahrani
creator: Noval Nur
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-04-05
publication date: 2026-04-05
starting page: 587
ending page: 603
doi: 10.14419/ry4egs16

The Impact of Financial Inclusion and Digitalizationon Income ‎Inequality: A Panel Data Analysisfor ASEAN
type: item
description: This study examines the impact of financial inclusion and digitalization on income inequality in selected ASEAN countries over the period ‎‎2011–2024 using panel data econometric techniques. Fixed Effects (FEM), Random Effects (REM), and Generalized Method of Moments ‎‎(GMM) estimators are employed to capture both static and dynamic relationships while accounting for unobserved heterogeneity and potential endogeneity. Correlation analysis indicates that financial inclusion and digitalization are moderately associated with lower income equality. FEM results show that financial inclusion significantly reduces inequality, whereas digitalization initially increases inequality, suggesting uneven distributional benefits during the early stages of digital adoption. These mixed results reflect transitional digital divide im-‎pacts in early digitalization phases, where access and digital capabilities remain uneven. In contrast, REM and GMM estimates reveal that ‎digitalization has a statistically significant inequality-reducing impact, highlighting its broader and dynamic role in expanding access to digital finance, employment opportunities, and entrepreneurial activity. Financial inclusion remains statistically insignificant in these models, ‎indicating that its short-run distributional impact may be limited without inclusive outreach and effective utilization. Overall, the findings ‎suggest that while digitalization contributes to inequality reduction over time, financial inclusion requires targeted and complementary poli‎cies to generate sustained distributive effects. The results provide relevant policy implications for promoting inclusive growth in ASEAN ‎economies‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Abraham C. Camba Jr.‎
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-04-14
publication date: 2026-04-14
starting page: 604
ending page: 612
doi: 10.14419/vtfx2k20

The Impact of Structural Transformation Trends in The Industrial Sector on The Economic ‎Growth of The Non-Oil Sector in Saudi Arabia
type: item
description: This research aims to investigate the impact of structural transformation and economic ‎freedom on non-oil economic growth in Saudi Arabia over the period 1996–2023. Using an ‎Autoregressive Distributed Lag (ARDL) framework, we examine both short-run dynamics ‎and long-run equilibrium relationships among key determinants, including industrial structural ‎change, economic freedom, industrial employment, domestic credit, foreign direct ‎investment, and urban population. The research model consists of measures of industrial ‎structural change, economic freedom, industrial employment, domestic credit to the private ‎sector, foreign direct investment, and urban population, along with interaction terms between ‎structural change and economic freedom. The results show that structural transformation and ‎economic freedom are significant drivers of non-oil GDP growth, with their interaction ‎amplifying the positive effects of industrial diversification under strong institutional ‎conditions. The findings suggest that Saudi Arabia’s Vision 2030 objectives can be achieved ‎by promoting high-productivity sectors, strengthening market-oriented institutions, and ‎supporting industrial employment, investment, and urban-based economic activities to sustain ‎long-term non-oil growth and reduce reliance on oil revenues‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Sahbi Gabsi
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-04-28
publication date: 2026-04-28
starting page: 613
ending page: 620
doi: 10.14419/ae6eew26

Cryptocurrency Price Volatility and Safe-Haven Properties ‎During Geopolitical Shocks
type: item
description: This study investigates the impact and spillover effects on major cryptocurrencies, namely Bitcoin (BTC), Ethereum (ETH) and Tether ‎‎(USDT) amid geopolitical shocks, employing a Vector Autoregressive, Granger Causality, Variance Decomposition and to test the spillover ‎impact, the approach Time-Varying Parameter Vector Autoregression (TVP-VAR) model is implemented. Drawing on daily data from ‎November 25th, 2019, to September 19th, 2025, we incorporate traditional safe-haven proxies (GC.F) and risky assets (CL.F); global equi-‎ty (URTH) and benchmarks like the (VIX) volatility index, Economic Policy Uncertainty (EPU) index. Our findings reveal that BTC and ‎ETH exhibit time-varying hedge properties during low-to-moderate volatile episodes but fail as safe havens during extreme shocks. USDT ‎demonstrates superior stability as a digital safe-haven. Policy implications underscore the maturation of crypto markets for portfolio diversification, contingent on shock intensity.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Caroline Mohd. Khan
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-04-30
publication date: 2026-04-30
starting page: 621
ending page: 628
doi: 10.14419/7gaqns07

Determinants of Professional Scepticism among AccountingStudents: ‎The Moderating Role of University Engagement
type: item
description: Professional scepticism is a critical attribute for future accountants because it underpins sound ‎audit judgment and ethical decision-making (IAASB, 2022). However, recent concerns raised ‎by the Malaysian Institute of Accountants (MIA, 2020) and the Committee to Strengthen the ‎Accountancy Profession (CSAP, 2014) indicate that many accounting graduates lack the ‎sceptical disposition required by the profession. Drawing on Hurtt’s (2010) model of ‎professional scepticism, this study investigates the influence of two major domains which are ‎sceptical mindset that consists of questioning mind, search for knowledge and suspension of ‎judgement, and sceptical attitude that consists of self-determination, self-confidence and ‎interpersonal understanding on the level of professional scepticism among accounting students. ‎Furthermore, this study introduces university engagement as a moderating variable and ‎proposes that active academic and co-curricular participation strengthens the relationship ‎between students’ sceptical traits and their professional scepticism. This study will employ a ‎quantitative research design using survey data collected from final-year accounting students at a ‎Malaysian public university. Partial Least Squares Structural Equation Modelling (PLS-SEM) ‎will be applied to test the hypothesised relationships and to examine the moderating effect of ‎university engagement. The findings are expected to contribute to theory by extending Hurtt’s ‎‎(2010) model within the context of Malaysian higher education and to practice by offering ‎insights for universities and policymakers to enhance professional scepticism development ‎through curriculum design and student engagement strategies‎.
subject: Articles
  topic: section
subject: Array
  topic: keywords
creator: Nur Dafina Afiqah Mohd Yassin
creator: Erlane K Ghani
creator: Kamaruzzaman Muhammad
creator: Razana Juhaida Johari
creator: Akrom Omonov
rights: Copyright (c) 2026 International Journal of Accounting and Economics Studies
date: 2026-05-17
publication date: 2026-05-17
starting page: 629
ending page: 644
doi: 10.14419/zrqpmr97