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How Personality Shapes Workplace Incivility: A Theoretical View, Mazni Alias, Nor Shazleen Eshak, Chew Sze Cheah, Nur Farhana Lyana Ameruddin

International Journal of Management, Finance and Accounting

Workplace incivility, characterised by low-intensity, ambiguous behaviour such as disrespect, rudeness, and discourtesy, disrupts workplace harmony and erodes organisational culture. Although these behaviours may appear minor, their cumulative impact can significantly harm individuals and organisations, manifesting in decreased morale, productivity, and well-being. Personality traits play a crucial role in shaping how employees perceive, experience, and respond to workplace incivility, influencing its outcomes and associated costs. However, existing literature offers limited insights into how these personality differences exacerbate experiences of workplace incivility, leaving a critical gap in understanding this phenomenon. This conceptual paper draws on victim precipitation theory and trait activation …

Factors Influencing Intention To Purchase Electric Motorcycles In Urban India, Chung Hui Ong

International Journal of Management, Finance and Accounting

This study investigates factors influencing urban Indian consumers’ electric motorcycle purchase intentions amid growing sustainable transportation demands. Building on the Technology Acceptance Model (TAM), the research integrates core constructs—Perceived Usefulness, Perceived Ease of Use, and Attitude—with two contextual variables, including Consumer Awareness and Perceived Trust. A quantitative survey was distributed via Google Forms to 153 urban residents across Indian cities, with a GPower analysis confirming adequate statistical power for regression modeling. The findings reveal that Perceived Usefulness, Attitude, and Perceived Trust significantly influence consumers’ purchase intentions, with attitude emerging as the most influential predictor. In contrast, Perceived Ease of Use …

The Impact Of Social Media On Consumer Satisfaction: The Role Of Usage Frequency, Brand Image, Brand Identification, And Content Quality, Yu Qing Soong, Qizhilu Zhang, Quan Kai Ang, Wei Chien Ng

International Journal of Management, Finance and Accounting

In recent years, consumers have widely utilised social media to be particularly involved with interested brands via online platforms, share their opinions, and easily explore brand-related information. Hence, this study examined the impacts of social media, from the perspectives of usage frequency, brand image, brand identity, and brand content, on consumer satisfaction in China based on social identity theory and attachment theory. The research applied a quantitative method via an online questionnaire, and 302 valid responses were received. After the data was collected and a research model was built, multiple regression analysis was utilised to analyse the data and prove …

Internet Of Things (Iot) Adoption By Organisation: A Systematic Review, Yusliza Jamalut, Mohd Fairuz Abd Rahim, Jeen Wei Ong

International Journal of Management, Finance and Accounting

Despite the transformative potential of the Internet of Things (IoT) and Industry 4.0, adoption of IoT technologies remains slow and limited in organisations. This study addresses this challenge by conducting a systematic review to identify key factors influencing IoT adoption from the organisation level and social science perspective. Using the PRISMA protocol, a total of 16 empirical articles published between 2016 and 2024 were selected from Scopus and Web of Science databases. A deductive thematic analysis guided by the Technology-Organisation-Environment (TOE) framework revealed that relative advantage, organisational readiness, and competitive pressure were the most frequently cited determinants of adoption. Meanwhile, …

From Anxiety To Action: Understanding Financial Worries And Strategies To Boost Insurance Take-Up, Hui Shan Lee, Kee Seng Kuang

International Journal of Management, Finance and Accounting

In developing countries, inadequate insurance and financial planning have led experts to call for government intervention to avoid potential financial crises. In Malaysia, where increasing insurance uptake is a national priority, this study examines how education and socioeconomic factors influence financial concerns. Using a regression model, this study analyses data from 1,000 survey responses from Malaysia in the Global Findex database, examining the effects of education, income, gender, age, and urbanicity on various financial worries, including retirement, medical expenses, monthly bills, and education costs. Findings show that higher education levels are associated with reduced financial anxiety around medical expenses and …

Identifying Potentially Illicit Money Laundering And Terrorism Financing Transactions Through Machine Learning Techniques, Shiuh Tong Lim, Rou Qing Khoo, Khai Wah Khaw, Xinying Chew

International Journal of Management, Finance and Accounting

Financial institutions worldwide face significant challenges in detecting and preventing illicit financial activities, such as money laundering and terrorism financing. Traditional rule-based methods often generate high false positive rates, increasing manual verification efforts and higher operational costs. This research explores machine learning techniques to enhance the detection of suspicious transactions. Several algorithms, including K-Nearest Neighbors, Decision Tree, Random Forest, Logistic Regression, Support Vector Machine, and Naïve Bayes, are applied and evaluated using a dataset from a financial institution. After a comprehensive performance assessment, the Random Forest model is the most effective, exhibiting the highest accuracy of 0.9333 in identifying suspicious …

Sistema De Costos. Ecosistemas De Emprendimientos Rurales De Chía. Sector Turístico, Luz Alejandra Riveros Sáchica, Luz Mireya Rincón Mora, Diana Karina López Carreño

Ciencias Administrativas, Económicas y Contables

Sistema de costos. Ecosistemas de emprendimientos rurales de Chía. Sector turístico subraya la importancia de los emprendedores rurales a diferentes niveles, señalando la falta de información en las bases de datos gubernamentales. Además, busca que los emprendedores reconozcan el significado de su trabajo para identificarse como tales y participar activamente en la comunidad emprendedora. En este sentido, se describe cómo este grupo social no se ha articulado, ni han establecido mecanismos de cohesión que permitan la conformación de ecosistemas sostenibles direccionados hacia un mayor desarrollo. El presente libro sugiere temáticas puntuales para capacitaciones y asesorías educativas, especialmente en aspectos económicos …

The Cost Of Capital Calculation In The Project Finance Settings, Paweł Mielcarz, Dmytro Osiichuk, Adrian Struciński

Journal of Banking and Financial Economics

The paper aims at elucidating and solving the methodological problems around the estimation of the cost of capital in the project finance settings. By convention, capital budgeting analysts evaluate project finance ventures using the free cash flow for equity (FCFE) method, whereby cash flows, including cash, whose distribution is limited by debt covenants, are discounted with the project’s cost of equity. We argue that this approach is erroneous. From the standpoint of the sponsor company, only distributable cash flows should be taken into consideration when evaluating project finance ventures. In turn, the discount rate should be equal to the weighted …

Employee Turnover Intentions: An Empirical Study On Five-Star Hotels In Malaysia, Chin Wei Chong, Li Joe Ang, Mohammad Khaleel Okour

International Journal of Management, Finance and Accounting

This research aims to explore how economic, social, psychological, and training and development factors influence employee turnover intentions in five-star Malaysian hotels. Data was collected through questionnaires and distributed to 120 employees using convenience sampling, and SPSS was used to perform the data analysis. The results of the multiple regression analysis revealed that economic factors (including pay, reward, and benefits), social factors (including co-workers, manager or supervisor, and working environment), and training and development factors (including training opportunity and career development) are significantly related to employee turnover intentions. In contrast, psychological factors (including job involvement, personal characteristics, personal life, and …

Exploring The Impact Of Leadership On Encouraging Innovative Behaviours: An Employee’S Perspective, Fouzia Khan, Aysa Siddika, Abdullah Sarwar

International Journal of Management, Finance and Accounting

Innovation is crucial in the current business environment amidst uncertainties and heightened competition. The study explored how employees perceive their leaders' behaviour regarding innovations in the service sector. An in-depth interview technique has been employed as part of a qualitative research approach to identifying leaders' behaviours likely to enhance or discourage employees' innovative behaviour. Eight participants with extensive experience in the service sector were selected from various sectors, including consultancy, financial services, and the telecommunications industry in Malaysia. Thematic analysis was used to identify leaders' behaviours that encourage or discourage employees' innovative behaviour at work. The study observed 15 different …

Review Of The Role Of Psychological Curriculum In Vocational And Technical Education In China, Hengjun Wang, Siew Ping Wong

International Journal of Management, Finance and Accounting

The integration of psychological education in China's vocational and technical education (VTE) schools is increasingly recognized for its role in promoting students' personal and professional growth. This review synthesizes recent research to evaluate the integration of psychological education in VTE schools and its benefits, outcomes, and challenges. A psychological curriculum is found to enhance both students' personal and professional development. However, key findings also highlight the inconsistency in the implementation of psychological education among VTE schools and the insufficiency in updating the curriculum to address students' changes due to the transformation in technology and economy. Proposing a mixed-methods approach, the …

Buy Now, Think Later? A Conceptual Take On Malaysian Bnpl Choices, Alin Afina Alias, Fatin Zaida Zaidi, Nur Fatin Shahmina Mohd Fauzey

International Journal of Management, Finance and Accounting

“Buy Now, Pay Later” (BNPL) has reshaped consumer spending behaviors, with Malaysia experiencing a significant surge in adoption and usage. BNPL is widely used by Gen-Z and millennials as a form of payment, leading to increased spending due to this borrowing scheme. It has introduced a shift in consumer spending patterns, often characterized by the ‘Buy Now, Think Later?’ mindset. Due to the rising popularity of BNPL schemes, Bank Negara Malaysia is looking to amend the Consumer Credit Act. As BNPL schemes often synthetically promote positive payment behaviors through readily available installment credit options, many consumers seem to adopt a …

The Effect Of Applying International Financial Reporting Standards (Ifrs) On The Development Of The Conceptual Framework For The Accounting Dimensions Of Sustainable Development: An Applied Study On Banks Listed On The Palestine Stock Exchange, Jehad Sharaf, Abdelrahman Rashwan

Jordan Journal of Applied Science-Humanities Series

This study aimed to identify the impact of applying International Financial Reporting Standards (IFRS) on developing the conceptual framework for Sustainable Accounting in banks listed on the Palestine Stock Exchange. It also seeks to understand Sustainable Accounting in terms of its reality, benefits, and role in achieving sustainable development. An analytical-descriptive approach was used to identify the problem and develop the theoretical framework of the study. The statistical program SPSS was employed to answer the study questions and test hypotheses. The researchers used a questionnaire in the field study, which was distributed to 39 general managers, financial managers, financial supervisors, …

Assent In Cloud Computing Contracts: A Comparative Study, Enas Qutieshat

Jordan Journal of Applied Science-Humanities Series

In the electronic era of globalization, cloud computing has become a defining phenomenon. This new development has attracted the attention of many legal scholars due to the risks associated with its widespread use in daily life. This article describes and analyzes one of the most fundamental elements related to cloud computing contracts. To obtain the desired service from the provider, the user is required to accept certain terms and conditions associated with the service. A potential issue that may arise concerns the nature of these terms and conditions and whether their content is legally binding. To address this question, this …

Fostering Inclusive Culinary Education: Transforming Kitchen Facilities At Sfa's School Of Human Sciences With Universal Design Principles In Education And Hospitality, Henry Wanakuta, Gina Fe Causin Ph.D., Kayleigh Orth

The RAISE Center Journal

The existing kitchen facilities at the School of Human Sciences at Stephen F. Austin State University (SFA) are not equipped to support students with disabilities, presenting significant challenges to students with mobility, hearing, and visual impairments. Fixed-height counters, lack of tactile and auditory cues, and insufficient visual alerts restrict full participation, compromising the safety, independence, and learning outcomes of these students. These inadequacies underscore the urgent need for inclusive design to bridge the gap in equitable access to culinary education.

Grounded in principles of universal design and hospitality inclusivity, this study proposes a redesign of the kitchen facilities into three …

A Study On Beverage Consumption At Weddings Through A Religious Lens, Kayleigh Orth, Gina Fe Causin, Kevin Hill

The RAISE Center Journal

Beverage is an important part of wedding receptions and parties. This particular study examined whether there are differences in terms of the consumption of alcoholic beverages between a Catholic and a Muslim wedding receptions and parties. Data revealed that there are differences. In Catholic wedding receptions, there were consumptions of alcoholic beverages. Wines are pair with food. However, in Muslin wedding receptions, there were no consumption of alcoholic beverages. most beverages consist of tea, water, coffee, and cordial, which is a concentrated squash syrup mixed with water or fruit juice to make a sweet non-alcoholic beverage.

Analysis Of The Inconsistency In The Impact Of Gross Domestic Product On Household Consumption In Algeria For The Period (1970-2017), Boulkour Noureddine

Jordan Journal of Applied Science-Humanities Series

This study aimed to analyze the asymmetry in the impact of Gross Domestic Product (GDP) on family consumption in Algeria for the period (1970-2017) using the NARDL model. The study found that there are two effects of GDP on family consumption: negative and positive. It was determined that the negative impact of GDP on family consumption is greater than the positive effect in both the short and long term. Additionally, the study found that the relationship between family consumption in Algeria and the positive effects of GDP was in line with economic theory, while the relationship between family consumption and …

The Effect Of Profit Distribution Policy On The Volatility Of Stock Prices Traded On The Palestine Stock Exchange, Eman Herz, Hisham Madi, Mohammad Al-Ashi

Jordan Journal of Applied Science-Humanities Series

This study aimed to test the impact of dividend policy on the fluctuation of stock prices traded on the Palestine Stock Exchange. A sample of 47 companies listed on the Palestine Stock Exchange was selected for the period from 2005 to 2016. A robust regression model was used to analyze cross-sectional data and test hypotheses. The objective of the study was to test the effect of dividend yield and cash dividend payout ratio on stock price fluctuation, with the addition of control variables: company size, profit fluctuation, growth, and debt. The statistical results showed a negative, statistically significant relationship between …

The Reality Of Implementing Forensic Accounting Of Palestinian Public Shareholding Companies From The Point Of View Of Internal And External Auditors And The Judiciary, Majdi Al-Kababji

Jordan Journal of Applied Science-Humanities Series

This study aimed to investigate the reality of forensic accounting and its necessity in Palestine. It also aimed to identify the qualifications and experiences that a forensic accountant should possess, as well as to determine the procedures, activities, investigations, and evaluation techniques that may help the accountant perform their roles efficiently. This objective was achieved by considering the perspectives of the forensic system, as well as the internal and external auditors of public shareholding companies listed in the Palestinian market. The study adopted an analytical descriptive approach for the presentation and analysis of the results. A questionnaire was designed for …

Assessing The Influence Of The Electronic Levy On Consumer Purchasing Behaviour In The Ghanaian E-Commerce Sector, Jefferson Sigfred Seyeram Bansa, David Asumadu - Boateng, Harry Adjetey Ashong, Rubby Aku Ameh

African Conference on Information Systems and Technology

This study examines the influence of Ghana’s Electronic Transfer Levy (E-Levy) on consumer purchasing behaviour within the country’s emerging e-commerce ecosystem. Using a qualitative phenomenological approach, data were collected through semi-structured interviews with 15 consumers in Accra and Kumasi to explore how the levy affected their trust in digital platforms, transaction patterns, and engagement with e-commerce. Thematic analysis revealed four major findings: reduced frequency of online purchases, strategic avoidance of mobile money and other taxed platforms, restructuring of transactions to minimize costs, and a growing mistrust of digital systems fueled by misinformation and lack of policy clarity. While some consumers …

The Effects Of Organisational Culture In Strengthening Resilience And Technological Innovation: A Case Of Smes In South Africa, Lunathi Gwayi, Ayanda Pekane, Luzuko Tekeni

African Conference on Information Systems and Technology

The COVID-19 pandemic changed how small and medium enterprises (SMEs) operated by forcing rapid digital transformation and remote work. This created an urgent need to understand how organisational culture can support resilience and encourage innovation. This study addressed the knowledge gap regarding how a strong organisational culture can help SMEs in South Africa navigate global crises, adapt to digital demands, and sustain long-term growth. The purpose of the study was explanatory, supported by an interpretive, inductive approach, and a qualitative strategy. Through semi-structured interviews with senior managers in the South African IT sector, the research identified Clan and Adhocracy cultures …

Indigenous Finance And Women Empowerment: The Digital Transformation Of Stokvel Systems In South Africa, Papama Mtambeka, Ulrike Rivett, Rebecca Njuguna

African Conference on Information Systems and Technology

This paper explores how the digital transformation of stokvels in South Africa is reshaping women’s empowerment. Stokvels, a form of indigenous savings or rotating savings clubs, have long served as a financial safety net for women, particularly for underserved rural and peri-urban communities. However, with the increasing integration of mobile technologies, fintech platforms, and digital communication tools, these systems are undergoing a significant shift. Drawing on qualitative data from South African women engaged in digitally transformed stokvels, the study examines how digital tools redefine women’s economic and social empowerment. Through the lens of Nego-feminism and Snail-sense feminism, the research highlights …

The Impact Of Strategic Practices For Human Resources Management In Achieving Entrepreneurship, Alhareth Abu Hussein, Murad Attiany

Jordan Journal of Applied Science-Humanities Series

This study aimed to examine the impact of strategic practices for human resources management in achieving entrepreneurship. To achieve the study objective, the researchers, develop a special questionnaire distributed to a random sample consist of (80) managers working in (4) Jordanian manufacturing pharmaceutical public shareholding companies at the range of (20) questionnaire for each, the total usable questionnaires returned was (69) which equal (86%) response rate. The most important result reached in this study there is a statistically significant impact of strategic human resources practices in entrepreneurship, which consist of creativity Innovation, initiative and taking risks. According to statistic, analysis …

The Impact Of Working Capital Management On Operating Income: An Analytical Study Of Industrial Companies Listed On The Palestine Exchange, Hamdi Zourb, Mohammad Al-Masri

Jordan Journal of Applied Science-Humanities Series

This study aimed to identify the impact of working capital management on the operating return of industrial companies listed on the Palestine Exchange during the period from 2010 to 2014, totaling 12 companies. To achieve this objective, the impact of the cash conversion cycle, along with its three components, was tested as independent variables on operating income, which served as the dependent variable. Data were collected from the financial reports of the sampled companies. Simple regression analysis was employed to determine the effect of working capital management as a separate variable on operating profit as a dependent variable. The study …

The Role Of Modern Management Information Systems In Achieving Entrepreneurship From The Point Of View Of Workers In Small Projects In Jordan, Abdullah Asseri

Jordan Journal of Applied Science-Humanities Series

This study aimed to identify the role of Management Information Systems (MIS) in achieving successful entrepreneurship in small projects in Jordan. The study population consists of small projects in Jordan, and a total of 101 questionnaires were distributed. Additionally, the Statistical Package for the Social Sciences (SPSS) was utilized for analysis. The study concludes that there is a significant impact of using MIS on achieving entrepreneurship through the dimensions of innovation and competitiveness; however, there is no significant impact of MIS on flexibility as an entrepreneurship dimension. The study recommends that small enterprises apply all available tools, such as MIS, …

Socio-Technical Exchange With Machines: Worker Experiences With Complex Work Technologies, Cameron W. Piercy, Reaia Turner-Leatherman

Human-Machine Communication

Machines are now commonplace work partners and Human-Machine Communication (HMC) is part of modern work. Guided by the machine heuristic and Social Exchange Theory (SET) this paper uses interviews with 22 workers to explore the socio-technical relationships between humans and machines at work. Participants worked with complex machines across a wide variety of industries and roles and findings reveal participants see machines as part of the work ecosystem, develop everyday machine heuristics to guide repeated interactions with machines, and that elements of human uniqueness persist in evaluations of humans and machines. Discussion points emphasize situated and developing human-machine interaction scripts, …

Hiring For Leadership Behaviors, Wes Gow

Doctoral Dissertations and Projects

The problem addressed in this research study was low morale and decreased employee engagement within the organization when candidates are assessed for technical acumen at the expense of leadership behaviors. The purpose of this study was to expand the understanding of how hiring managers assess leadership behaviors and the effect that poor leadership behaviors have on organizational morale and employee engagement. A single case study was conducted with 31 hiring managers within the researcher’s present employer, ABC, Inc. (pseudonym name). Data collection included one-on-one interviews, review of existing job interview templates, and follow-on interviews to reflect on recent job interviews. …

The Role Of Standard Business And Biblical Principles In The Strategic Human Resource Management Practices Of Contemporary Protestant Churches, Brandon Marshall Mccutchen

Doctoral Dissertations and Projects

Strategic Human Resource Management (HRM) practices have consistently evolved in the for-profit business sector to support business profitability. Nonprofit organizations have also adopted strategic HRM practices. Despite their status as tax-exempt nonprofit organizations, contemporary Protestant churches have not been included in the current literature discussing the use of strategic HRM practices in nonprofit organizations. Adoption of an HRM strategy varies across the spectrum of nondenominational Christian churches, and churches that are affiliated with a denomination. This qualitative study assesses the leadership perspective of five local churches to determine how standard business practices and biblical principles combine to create a formal …

The Integration Of Agile Methodologies In Devops Practices Within The Information Technology Industry, Ashley Hourigan, Ridewaan Hanslo

African Conference on Information Systems and Technology

The demand for rapid software delivery in the Information Technology (IT) industry has significantly intensified, emphasising the need for faster software products and service releases with enhanced features to meet customer expectations. Agile methodologies are replacing traditional approaches such as Waterfall, where flexibility, iterative development and adaptation to change are favoured over rigid planning and execution. DevOps, a subsequent evolution from Agile, emphasises collaborative efforts in development and operations teams, focusing on continuous integration and deployment to deliver resilient and high-quality software products and services. This study aims to critically assess both Agile and DevOps practices in the IT industry …

Employee’S Willingness To Engage In Information Security Incident Reporting, Ryan Moodley, Salah Kabanda

African Conference on Information Systems and Technology

Organisations employ several strategies for mitigating insider threats, and yet recent studies have shown that insider threats continue to surge. Strategies are mostly reliant on technological solutions and more recently, a human centered approach where the focus is on psychological profile and behavioural habits of the individual posing the threat (the insider). The role of employees in reporting the insider or in the reporting of security incidents has received limited attention. This paper, through a literature review synthesis, identifies the factors influencing an employee’s willingness to report an insider and consequently reporting of security incidents. Through a thematic analysis of …