Business Commons^™

Analyzing The Relationship Between Ai-Enhanced Accounting Disclosure And Financial Reporting Quality: Digital Transparency As A Mediating Variable, Mawj Abbas Jasim Al-Hchaimi, Hasan Talib Hashim, Mohammed Adhab Jassim

Muthanna Journal of Administrative and Economics Sciences

The current research aims to study the relationship between AI-enhanced accounting disclosure and the quality of financial reports in the Iraqi banking sector, while also examining the role of digital transparency as a mediating variable in explaining this relationship. The research was conducted on a sample of 180 financial managers, accountants, internal auditors, and IT specialists from three Iraqi banks: Bank of Baghdad, Al-Rasheed Bank, and the Commercial Bank of Iraq. The research employed a descriptive, analytical, and field-based methodology, using a structured questionnaire, personal interviews, and objective system-performance indicators as the main tools of data collection. Data were analyzed …

Neo Banking Adoption Among Banking Customers: An Empirical Study Using Pls-Sem, Sree Bhoojitha V, Vishnucharan N S

Journal of Global Management Research

The rapid advancement of financial technology has fundamentally transformed the banking landscape, giving rise to neo banks — fully digital banking platforms operating without physical branches. Despite the growing significance of neo banking in India, customer awareness and adoption remain evolving areas requiring systematic investigation. This study, titled "Study on Neo Banking Adoption by Banking Customers," examines customer awareness, usage patterns, satisfaction levels, and the key factors influencing adoption intention of neo banking services. Grounded in the Technology Acceptance Model (TAM), the study incorporates Perceived Usefulness, Perceived Ease of Use, and Trust as independent variables influencing Neo Banking Adoption Intention. …

A Study On The Usage Of Digital Technology For Personal Financial Planning: A Comparative Study Among Generation Y And Z, Saraswathy N.S, Srinidhi Sundar

Journal of Global Management Research

No abstract provided.

Integrating Circular Economy Principles Into Sustainable Supply Chain Management- A Comparative Study Of Agriculture, Healthcare, And Asset Management, Blessy Milca I, Purushothaman R, Mariofanna Milanova

Journal of Global Management Research

Sustainable supply chain management (SSCM) is a vital strategy for reducing environmental impact while improving efficiency. This study examines the integration of circular economy principles into SSCM across agriculture, healthcare, and asset management. Using a comparative approach, it identifies sector-specific challenges and best practices in resource utilization, waste minimization, and closed-loop logistics. Circular strategies—such as resource recovery, product life extension, and sustainable redesign—are explored as pathways to ecological balance and long-term viability. The role of digital technologies is emphasized: IoT enables data-driven decision-making through sensor networks and real-time monitoring, while blockchain provides transparency, traceability, and secure transactions, strengthening trust in …

Influencer Marketing And Its Impact On Consumer Behavior In Social Media, Sankararaman Ganapathyraman, Suresh S, Thirumagal Pg, Rengarajan V, Aishwarya R

Journal of Global Management Research

Influencer marketing has emerged as a powerful digital marketing strategy in the era of social media. This study examines the effectiveness of influencer marketing in shaping consumer attitudes, brand engagement, and purchase decisions. Primary data were collected through a structured questionnaire distributed using Google Forms, yielding 308 valid responses. Statistical tools such as percentage analysis, correlation, chi-square test, and one-way ANOVA were used to analyze the data. The findings reveal that social media influencers significantly influence consumer purchase decisions, especially among younger demographics. Factors such as engaging content, transparency, and authenticity play a crucial role in building consumer trust. The …

Financial Viability Of Electric Vehicle Manufacturing Ventures In India: A Mixed-Method Assessment Of Profitability, Liquidity, Capital Structure, Funding And Policy Support, Prabhakar Raju Rudra Raju

Journal of Global Management Research

India's electric-vehicle (EV) transition is creating a rapidly expanding manufacturing opportunity while simultaneously exposing young and scaling firms to unusually high capital requirements, uncertain cash flows, technology risk and policy dependence. This study examines the financial viability of selected Indian EV manufacturing ventures by integrating financial performance evidence with funding, operational and policy perspectives. The analysis covers five firms representing electric two-wheelers, buses and commercial three-wheelers: Ather Energy, Ola Electric, Olectra Greentech, Altigreen and Euler Motors. The study follows the mixed-methods design documented in the underlying project, combining financial-ratio and trend analysis with stakeholder discussions, industry evidence and policy-document analysis. …

Theories, Elements, And Value Creation In Higher Education Under Nep 2020: A Systematic Literature Review Through The Lens Of Educational Technology, Leema Christina J., Alamelu R., Hariharan M., Samar Muti Dr

Journal of Global Management Research

In order to transform Indian higher education system, the National Education Policy (NEP) 2020 gives an innovative approach, which is with a great aim of making Indian education system into a global level. NEP 2020 will bring a major change in educational sector by adopting technology which will make the education as more adaptable and flexible in nature to meet out the needs of the learners. This paper discusses about the learning theories and organizational theories, which are highly relevant to education and taken key identification from the theories. Key elements were discussed in this paper by correlating theories’ key …

Harnessing Artificial Intelligence For Real-Time Innovation In Upstream Oil And Gas: A Data-Driven Framework For Early Detection Of Lost Circulation Incidents, Gnana Allan Whinney Gnanapragasam

Journal of Global Management Research

Artificial intelligence (AI) and machine learning are reshaping upstream oil and gas operations, yet their value depends less on algorithmic sophistication than on converting heterogeneous sensor streams into timely operational decisions. This study develops and evaluates an AI-enabled framework for early detection of lost circulation incidents (LCIs) during drilling, positioning this safety-critical use case within the broader innovation architecture of upstream operations. Uncontrolled drilling-fluid losses generate non-productive time, well-control risk, and substantial cost. The empirical component uses historical surface drilling data from approximately 200 wells that experienced severe or total losses, recorded at an average frequency of 0.2 Hz (one …

It Takes Two To Tango. Capital Constraints And Bank Lending In Poland, Marcin Czaplicki

Journal of Banking and Financial Economics

The implementation of post-crisis (Basel III) capital requirements in 2015, followed by the introduction of the banking tax in 2016, marked a turning point for the loan-to-GDP ratio in Poland. Since Q4 2015, this ratio has declined by almost one-third, while the ratio of banks’ assets to GDP has remained relatively stable. However, the composition of bank assets has shifted – from corporate lending toward an increased share of sovereign bonds and retail loans, particularly mortgages.

This article explores the key drivers behind this structural shift. Using a combination of qualitative insights and quantitative analysis – including dynamic panel data …

Entire Volume Journal Of Banking And Financial Economics 2026, 1(25)

Journal of Banking and Financial Economics

Entire Volume Journal of Banking and Financial Economics 2026, 1(25)

New Trends In Banking And Financial Markets. Opening Remarks, Sylwia Frydrych

Journal of Banking and Financial Economics

New Trends in Banking and Financial Markets. Opening Remarks

A Return On Investment (Roi) Evaluation Tool For Quantifying The Value Of Cybersecurity Certifications, Nicolas Meysmans, Kelly Hughes

Journal of Cybersecurity Education, Research and Practice

The growing reliance on cybersecurity certifications has increased the financial and professional stakes associated with certification decision-making for cybersecurity professionals. Despite their widespread use in hiring and career advancement, there is limited objective guidance available to help individuals evaluate the return on investment (ROI) of specific certifications. This gap has created uncertainty regarding which credentials provide the greatest value relative to their cost and market impact. This study presents a data-driven, design science–based tool that supports cybersecurity professionals in evaluating certification ROI using practitioner survey data combined with certification cost and labor-market demand indicators. The paper also demonstrates how such …

From Disruption To Replacement: The 2026 Cae Cybersecurity Community Symposium And The Emerging Federal-Academic Compact For An Ai Workforce, Sunday Oludare Ogunlana

Journal of Cybersecurity Education, Research and Practice

The cybersecurity workforce gap in the United States is estimated at several hundred thousand unfilled positions, and the rapid integration of artificial intelligence into adversary tradecraft and federal cyber operations is widening that gap qualitatively as well as quantitatively, threatening national security and the operational readiness of graduates entering the field. This perspective article synthesizes the principal arguments advanced by five federal and academic speakers at the 2026 CAE Cybersecurity Community Symposium, using verbatim session transcripts, a structured thematic extraction process, and triangulation against published workforce policy and peer-reviewed literature. Findings document a unified speaker thesis that artificial intelligence now …

Agreements And Disagreements About The Roll Of Leadership Team Diversity In Strategic Change: A Critical Review Of Measurement And Empirical Inconsistencies, Amy C. Horner

Engaged Management ReView

Research examining the relationship between leadership team diversity and strategic change has produced inconsistent and often contradictory findings. This dissertation digest synthesizes prior research through a meta-analytic review of twenty-five studies representing more than 500,000 observations across multiple industries and countries. The results indicate that relationships between leadership team diversity characteristics and strategic change are generally small in magnitude and highly variable across studies.

Rather than reflecting a clear directional effect, these patterns point to a fundamental challenge in the existing literature: inconsistency in how key constructs are defined and measured. Strategic change is operationalized through a wide range of …

Political Linguistics And Epistemic Agency: Universal Write Publications And The Defense Of Global Black Knowledge, Ayo Sekai

Wagadu: A Journal of Transnational Women's & Gender Studies

As linguistic erasure intensifies across the African world, the preservation of African-centered knowledge systems has become both a scholarly and political imperative. This article examines the relationship between linguistic imperialism, epistemic agency, and scholarly sovereignty through the intellectual trajectory of Dr. Ayo Sekai, political linguist and founder of Universal Write Publications (UWP), a Black woman–owned academic press dedicated to culturally grounded scholarship. Expanding traditional understandings of linguistic imperialism, Dr. Sekai advances political linguistics beyond structural language dominance to examine who holds linguistic power and how that power operates through dog whistle politics, signaling terms, and policy language code—discursive patterns embedded …

The Impact Of Ceo Sociopolitical Activism On Firms’ Financial And Stakeholder Outcomes: A Critically Appraised Topic, Philip R. Stuczynski

Engaged Management ReView

In recent years, CEO activism has emerged as a highly visible and controversial form of executive communication. This structured literature review examines 23 peer-reviewed, ABS-rated articles published between 2017 and 2025, with the goal of synthesizing what researchers have learned about the effects of sociopolitical speech by corporate leaders. Drawing on studies from strategy, management, accounting, and finance journals, this paper explores how CEO-initiated public commentary influences investor reactions, firm performance, and stakeholder sentiment. Using the PICOC framework, the review defines CEO activism as executive speech or public commentary on controversial social or political issues which may be unrelated to …

Determinants Of Ai Adoption In Banking: Evidence From Tunisia, Rahma Khattab, Sami Bacha

Arab Economic and Business Journal

This study investigates the factors influencing customers’ intentions to adopt Artificial Intelligence (AI) banking services in Tunisa. Building on an integrated framework combining the Technology Acceptance Model, Unified Theory of Acceptance and Use of Technology, Theory of Planned Behavior, Perceived Risk Theory, and Diffusion of Innovation Theory, the study investigates how perceived usefulness, perceived ease of use (, awareness, knowledge, attitude, subjective norms, trust, and perceived risk influence AI adoption intentions. Using survey data from 400 Tunisian retail banking customers and applying regression analysis, the findings show that perceived usefulness, perceived ease of use, subjective norms, and trust positively and …

A Message From The Managing Editor, Carissa Bayack

Binghamton University Undergraduate Journal

A message from the 2025-2026 Managing Editor of the Binghamton University Undergraduate Journal, Carissa Bayack.

Greenovation As A Strategic Leverage For Sustainable Competitive Advantage, Amiya Kumar Mohapatra, Anil Kumar, Yiğit Kazançoğlu

Management Dynamics

Greenovation is the new currency of the global economy which focuses on ‘green and innovation’ that generates environmental benefits through reduced resource consumption, lower carbon emissions, and improved ecological performance aligned with Sustainable Development Goals (SDGs). Greenovation focuses on long-term value creation by integrating environmental externalities, resource circularity, and multi-stakeholder governance and accountability structures. Greenovation integrated with corporate strategies can provide greater strategic competitive advantages which is also termed as green competitive advantage. By systematically integrating product and process improvements through Greenovation, firms can attain competitive advantage for long-term value creation for both internal and external stakeholders. It is imperative …

Best Practices And An Agenda For Research In Benefits Communication, Kristi Egbert, Anne Kerber

Communication and Theater Association of Minnesota Journal

Benefits communication is information an employer/organization provides to employees about the types of benefit plans offered and information about them (i.e., health insurance, retirement, vacation time). Despite its importance to jobs across all sectors of the workforce, there is a dearth of current academic research regarding benefits communication. This paper defines benefits communication, examines its impact on organizations and workers, and explores existing research on best practices. Findings underscore the complexity of benefits material and emphasize the need for simpler and clearer language, employee-preferred formats, and adequate time for employees to review information and receive guidance from a knowledgeable source. …

Growth, Governance, And Organizational Crisis In Nonprofit Rowing Club: Failures In Leadership In A Growing Organization, Noah Legendre, Ehren R. Green

The COSMA Journal

This case explores governance and leadership challenges within a growing nonprofit sport organization governed by a volunteer board of directors. Within this case, the Litchberg Valley Rowing Club (LVRC), a rowing organization in a small community, experienced rapid growth in membership, financial resources, and competitive success. Despite this growth, the organization maintained informal governance structures and policies to guide its decision-making. In this case, the board of directors elected to terminate the head coach because of difficult contract negotiations and other issues at hand. This decision was met with public backlash, raising concerns about club leadership and the future of …

Strategic Information System Leadership And Information System Function Performance In Universities In Kenya: A Pls-Sem Analysis, Joseph K. Muchina, James M. Njihia Prof., Agnes N. Wausi Prof.

International Journal of Applied Management and Technology

Information systems as enablers have evolved from an efficiency and effectiveness focus to enterprise-wide performance, placing strong demands on information system leadership. Emerging leadership models call for collaborative practices. Information systems leadership in higher education is a challenging task. Universities' top management team members and their information system executive counterparts lack a common and shared vision and understanding of information systems capabilities and roles. As the highest-ranking officers in organizations, they make strategic IS decisions. Yet, noting that existing approaches are ineffective, there is a growing concern about the kind of leadership needed to guide the institutions. Four sets of …

Corporate Social Responsibility And Firm Value: A Critically Appraised Topic, Shinika L. Byrd

Engaged Management ReView

Corporate social responsibility (CSR) has become an important component of strategic management, yet whether it enhances firm value remains a debated question. This Critically Appraised Topic (CAT) synthesizes the most recent peer-reviewed evidence to examine the relationship between CSR and the firm value of U.S. publicly traded companies. The guiding research question is: Does corporate social responsibility improve firm value? Findings indicate that CSR does not consistently improve firm value. Rather, its impact depends on factors such as strategic alignment, governance quality, transparency, stakeholder perceptions, and market conditions. Evidence suggests that strategically integrated, employee-centered CSR initiatives are more likely to …

Exploring The Motivations Of Undergraduate Sport Management Students, Kyle J. Brannigan, Tyler J. Hajek

The COSMA Journal

This study explored the motivations of undergraduate sport management in four university programs. Convergent mixed-methods research through the theoretical framework of Self-Determination Theory was incorporated with an adapted questionnaire of the Academic Motivation Scale and semi-structured interviews through Thematic Analysis. Ninety-six surveys with nine interviews were deemed usable across four regionally focused, vocationally minded, and accessible universities. Overall, students reported higher levels of extrinsic motivation than intrinsic motivation. The findings suggested intrinsic motivation to know and extrinsic motivation through regulation for identification scored highest with the participants. No significant differences were found between classes and ethnicities. However, male students experienced …

Revisiting The Flutie Effect: The Impact Of Collegiate Athletics On College Choice, Robin Hardin, Michelle L. Childs, Win G-Y Koo

The COSMA Journal

This study revisits the Flutie Effect by examining factors that influence a student’s college choice which includes the role of athletics and its brand. The study assessed items related to academics, interpersonal influences, campus culture, and athletics through a survey of first-year students. An exploratory factor analysis produced a seven-factor model explaining 71.51% of the variance. The strongest factor was emotional and behavioral identification with university athletics, reflecting fandom, affiliation, and pride in athletic success. Athletics significantly influenced college choice, but their impact extends beyond athletic success to include broader dimensions of branding, fandom, and affiliation. For institutions seeking to …

Anatomiya Ng Karinderya: An Exploration On The Reflected Filipino Cultural Values On The Visual Identity Of Carinderias In Cavite, Dan Gabriel V. Bagadiong, Ellaine Marie L. De Castro, Miriam Joan C. Generoso, Ej Jimenez, Fernando R. Lacson

DLSU Arts Congress Conference Proceedings

This study explored Filipino cultural values reflected in the visual identity of carinderias and examined their sociocultural and psychological significance within Filipino society. Known for serving lutong bahay (home-cooked meals), carinderias have long been embedded in Filipino culture, embodying values such as bayanihan (community spirit), kapwa (shared identity), and resilience while fostering community connections through food. Grounded in the framework of Pantayong Pananaw, the study investigated how these cultural and psychological values shape the identity and perception of carinderias. Focusing on selected small carinderias in Cavite, the research analyzed their cultural relevance, visual identity, and sociopsychological dimensions. Findings revealed …

Shock-Absorption Capacity In Menaap: A Regional Diagnostic Using The Policy Space Index, Alexei Kireyev

Arab Economic and Business Journal

This paper assesses the short-term shock-absorption capacity of the Middle East, North Africa, Afghanistan, and Pakistan (MENAAP) using the Policy Space Index (PSI). The PSI integrates fiscal, monetary, and reserve indicators and adjusts them for institutional constraints to measure nominal and effective shock-absorption capacity. The key finding is that MENAAP effective policy space averaged about 11 percent of GDP in 2024, roughly half the global average and heavily concentrated in oil exporters. The constraints lie in MENAAP's institutional arrangements and insufficient fiscal discipline. Easing them requires fiscal consolidation alongside structural reforms to address the institutional bottlenecks.

Book Review - Innovative Pedagogical Practices In Sport Management Education, Mitchell Mcsweeney

Global Sport Business Journal

This review examines Innovative Pedagogical Practices in Sport Management Education, an edited collection that provides a comprehensive resource for enhancing teaching, curriculum design, and student learning in sport management. Organized across seven thematic sections, the book integrates theory with practical classroom applications, covering topics such as active learning, experiential education, diversity and inclusion, critical pedagogy, digital technologies, leadership, and emerging trends. The review highlights the collection's emphasis on actionable teaching strategies, reflective practice, and future-oriented innovation. 

Economic Development Corporations In Small Communities, Mary L. Bullock

Certified Public Manager® Applied Research

This study evaluates the effectiveness of Type A and Type B Economic Development Corporations (EDCs) in supporting economic growth in small Texas communities. Using key indicators such as population trends, employment, infrastructure, housing, and legal frameworks, this paper compares how each EDC structure addresses these issues. While both Type A and Type B Economic Development Corporations contribute to economic growth, Type B EDCs are generally more effective in small Texas communities due to their broad ability to fund housing projects, create critical infrastructure, and shape quality-of-life community development projects that have a more immediate and measurable impact on unemployment, population …

Succession, Sustainability, And Service: Workforce And Leadership Challenges In Rural Municipal Governments, Dewayne Armstrong

Certified Public Manager® Applied Research

Rural municipal governments across Texas and the United States face a convergence of workforce and leadership challenges that threaten long-term service delivery and organizational sustainability. An aging public-sector workforce, persistent recruitment and retention constraints, and fragile leadership continuity interact in ways that uniquely affect small and rural communities. Public works departments, which play a vital role in infrastructure maintenance and regulatory compliance, are particularly vulnerable as experienced employees approach retirement without adequate succession pipelines or mechanisms for institutional knowledge transfer. At the same time, small-town governments face ongoing difficulty attracting and retaining qualified personnel due to constrained fiscal capacity, geographic …