International Journal of Management, Accounting and Economics

2012 - 2026

From International Journal of Management, Accounting and Economics
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Volume 13, issue 9, 2026

Do Industrial Robots Accelerate the Renewable Energy Transition? Evidence From High Geopolitical Risk Countries pp. 1081-1108

Seyyed Jamaledin Zonouzi and Pegah Aminpour Ghahramani

Why Public Service Underperforms: Behavioural Governance, Misconduct, and Administrative Inefficiency in a Small Island Developing State (SIDS) Administration pp. 1109-1141

Abdul Yoosuf, Ismail Nizam and Noor Hanif

The Moderating Role of Environmental Performance in the Relationship between Green Banking and Green Banking Investment pp. 1142-1175

Endah Karimah, Lilik Handajani and Ayudia Sokarina

Designing a Black Ocean Strategy Model and the Role of Human Resource Management Architecture in Achieving Competitive Advantage pp. 1176-1210

Maede Aghvamipanah and Abbasali Rastgar

Assessing Achievements of Secondary Education Management During Devolution Era in the City Council of Dodoma, Tanzania pp. 1211-1233

George Babune and Ignas Chonya

Systematic Review on Resource Mobilisation Strategies and Financial Sustainability of Public Higher Education Institutions pp. 1234-1250

Nina Burra, Joseph Mhando, Aginiwe Nkwama, Yusuph Kalinga and Lydia Yilima

Volume 13, issue 8, 2026

Audit Committee Meeting Frequency and Earnings Management Relationship: The Moderating Role of Audit Committee Multiple Directorships pp. 941-967

Douglas Zvinowanda and Elza Odendaal

The Integration of Financial Literacy, Government Support, and User Innovativeness in Fintech Adoption and Its Association with Sustainability Performance pp. 968-996

Sri Astuti, Rindu Gamayuni and Agrianti Komalasari

Public Financial Resource Management and Governance Mechanisms: Evidence from Local Governments in Northern Ghana pp. 997-1020

Dawuda Abudu

The Moderating Role of Auditor Industry Specialization in the Relationships between Financial Statement Comparability, Accounting Policy Consistency, and Stock Returns pp. 1021-1041

Mohammad Banafi

Examining the Relationship Between the Board Characteristics and Sustainability Reporting pp. 1042-1062

Omid Farhad Touski

Assessing the Impact of External Marketing Efforts on Delivering Quality Customer Service in Banking Sector: Evidence from Dodoma Region, Tanzania pp. 1063-1080

Is-haq Lubatillah and Mwanaidi Msuya

Volume 13, issue 7, 2026

Supplier Performance Improvement and Value for Money Delivery in Dodoma City: A Case of Selected Public Procuring Entities pp. 770-789

Goodluck Ntangeki and Liberatus Gabagambi

Lower-Level Employee Perceptions of Institutional Merger Processes at a South African University of Technology: A Human Resource Management Perspective pp. 790-818

Baphiwe Daweti and Wiza Munyeka

Integrating Environmental Sustainability into Public Procurement: Evidence from Ghanaian Local Government Entities pp. 819-846

Amankwaa Asiedu

Analysis of the Relationship Between Islamicity Performance Index and Wadiah Bonus pp. 847-865

Jelita Rinjani and Indria Lenap

Understanding Environmental, Social and Governance (ESG) Implementation in Corporate Strategy: A Systematic Literature Review and Future Research Agenda pp. 866-889

Duwi Agustina, Rindu Gamayuni and Agrianti Komalasari

Post-COVID Technostress in Remote and Hybrid Work: A Bibliometric Analysis (2020–2025) pp. 890-911

Mustapha Aliyu and Betty Maphala

Systematic Review of Business Incubators’ Role in Promoting Growth and Sustainability of Women Entrepreneurs pp. 912-940

Joseph Magali and Anneth Rwekaza

Volume 13, issue 6, 2026

Enhancing Cost Accuracy in Hotel Room Division Through Time-Driven Activity-Based Costing pp. 658-673

Ria Sandra Alimbudiono, Jessen Nathanael Wijaya, Sintia Farach Dhiba and Agnes Jessica

The Nexus of Monetary Policy and Financial Sector Development: Evidence from Tanzania's Post-Liberalization Era pp. 674-694

Abraham Nathanael and Florence Sitima

The Impact of Accrual-based Earnings Management on Cash Holdings: Applied Study in Listed Banks in Damascus Securities Exchange pp. 695-715

Alaa Kafa, Deema Almahamid and Anas Al-Shekh

Strategic Dissatisfaction as Economic Signaling: Evidence from High-Income Professionals in Iran pp. 716-733

Forough Esmaeily Sadrabadi and Mohadese Rafiei

Should Firms Care More About Their Own Customers or All Consumers? pp. 734-744

Kazuhiro Ohnishi

The Influence of Exchange Rate, Trade Openness, Inflation, and Gross Domestic Product on Stock Market Performance in Tanzania pp. 745-769

Asumpta Muna, Henry Chalu and Chirongo Keregero

Volume 13, issue 5, 2026

Vendor Financial Strength, Project Methodology, and Performance: A Resource Perspective Insight from Ghana’s Public Sector pp. 531-560

Reuben Kornu, Dennis Dzansi and Victor Atiase

Determinants of Accrual-Based Accounting Compliance Among the Selected Federal MDAS in Nigeria pp. 561-580

Abdulrasaq Mustapha, Abdullahi Adio Babatunde and Ahmed Adekunle

The Relationship between Management Risk-Taking and Cost of Debt in the Iranian Automotive Industry pp. 581-598

Yassaman Khalili

Compensation and Career Development as Drivers of Employee Performance: The Mediating Role of Job Satisfaction pp. 599-615

Muhamad Aripin and Rini Rahmawati

Fiscal Incentives and Corporate Financing Decisions: Evidence from Firms in Ilala Municipality, Tanzania pp. 616-635

Mounia Mohamed, Deogratius Dafi and Pastory Dickson

The Mediating Role of Organizational Learning and Innovation in Business Intelligence and Financial Performance: Evidence from Carbon Iran Company pp. 636-657

Mohammad Reza Babaei Semiromi, Jamshid Salar and Mahmoud Reza Negahban

Volume 13, issue 4, 2026

Factors Influencing Employees’ Commitment to Quality Improvement Practices among Manufacturing Enterprises in Tanzania pp. 384-412

Gordian Bwemelo and Galan Mashenene

The Moderating Position of Business Training on the Financial Literacy and Specialization of Audit Committee in Earnings Management pp. 413-441

Arzoo Shirvani and Maryam Emamimibody

Improving Financial Performance Prediction by Non-Financial Metrics: A Machine Learning Approach pp. 442-471

Zahra Mehdizadeh Lavashloui, Ali Ashtab and Pari Chalaki

Institutions First: The Conditional Effects of Investment Freedom on Financial Development in MENA (2004–2020) pp. 472-496

Fatemeh Ansari and Mohsen Ebrahimi

Digital Finance as a Catalyst for Sustainable Development in Nigeria pp. 497-510

Habeeb Olayiwola and Samson Sanyaolu

Sustainability Reporting and Earnings Management: Evidence from State-Owned Firms of an Emerging Economy pp. 511-530

Mahfuzul Hoque, Asia Khatun and Raihan Sobhan

Volume 13, issue 3, 2026

The Role and Impact of Corruption in the Effect of Women's Political Empowerment on Human Development in Iran pp. 246-269

Mahdi Shahraki

Financial Reporting Quality on the Cost of Debt with Emphasis on the Role of Financial Constraints in Iran pp. 270-293

Mohsen Imeni and Mozhdeh Parvizi

Determinants of Fraud Prevention in the Procurement of Goods and Services at Regional General Hospitals on the Island of Lombok pp. 294-327

Liga Selatan, Endar Pituringsih and Dwi Buana Sakti

Towards Attaining Sustainable Growth in Nigeria: Dynamic Effects of Financial Liberalization and Trade Openness, 1980-2023 pp. 328-346

Osekene Oghenevwar

Scoping Review of Nexus Between Entrepreneurial Competencies and Graduate Attributes pp. 347-362

Princess Duma, Ntombifuthi Mthembu and Samuel Bangura

Impact of Social Media on Business Performance: A Case Study on Arki Group pp. 363-383

Syed Md. Rahman, Mohammad Rahaman, Sadia Jahan and Sakufa Chowdhury

Volume 13, issue 2, 2026

Non-linear Influence of Environmental Regulation on the Technological Innovation: The Moderating Effect of Media Attention pp. 114-136

Zhixia Cui, Zhijian Liu, Hao Cui and Yuexin Wang

Impact of Digital Adoption and Digital Financial Literacy on MSME Growth with Financial Inclusion as a Mediating Variable pp. 137-166

Nadia Fakhira, Embun Suryani and Siti Hidayati

Subnational Government Expenditure and Economic Growth in Nigeria’s South-South Region: A Disaggregated Approach pp. 167-191

Efayena Obukohwo, Jonathan Oniore and Oghenevwarhe Osekene

Determinants of Financial Governance with Risk-Based Audit as a Moderating Variable at Community Health Centers Across Lombok Island pp. 192-218

Endar Pituringsih, Ayudia Sokarina, Lilik Handajani, Thatok Asmony and Baiq Fitriani

SME Tax Compliance in Tanzania: Logistic Evidence that Knowledge and Penalties Outweigh Audits pp. 219-233

Haika Mbwambo and Laban Letema

Forecasting Tourist Arrivals in Tanzania Using INGARCH Models: Accounting for Seasonality and COVID-19 Impacts pp. 234-245

Laban Letema and Haika Mbwambo

Volume 13, issue 1, 2026

A Customer Coaching Model for E-Banking Adoption in Iraq: Mixed-Method Insights pp. 1-17

Ali Rasan Alfukaiki, Mohammad Safari, Mohsen Alizadehsani and Abolhasan Hosseini

Unveiling Drivers of Consumer Loyalty for Private Sector Commercial Bank Service in Colombo District, Sri Lanka pp. 18-37

P.A.B.H. Amarathunga and H.P.N.I. Kumarasinghe

The Art of Teamwork: Exploring Actor Collaboration in Platform-Based Businesses pp. 38-55

Reza Amerisiyahooei and Masoumeh Hosseinzadeh Shahri

Cocoa Production and Rural Livelihood Outcomes: A Sustainable Livelihood Framework and Binary Regression Analysis among Smallholder Farmers pp. 56-79

Petro Maziku and Tadey Mwambeso

Employee Engagement and Staff Performance: The Roles of Job Satisfaction and Decent Work at a Selected University of Technology in South Africa pp. 80-96

Samuel Bangura

Regulatory Approaches to AI Auditing in Asia: Promoting Fairness and Mitigating Bias pp. 97-113

Maher Mohammed and Taif Eyada