Business Commons^™

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 …

Generative Artificial Intelligence And Its Role In Shaping Customer Loyalty In Banking: A Conceptual Framework, Nimra Aziz, Lean Ee Yvonne Lee, Nayab Khalil Ahmed, Abdullah Aziz, Syeda Hafsa Rizwan, Syed Muntazir Hussain Shah

International Journal of Management, Finance and Accounting

The role of Generative Artificial Intelligence (Generative AI) in Electronic Customer Relationship Management (Electronic-CRM) systems is reshaping consumer engagement in the banking or financial industry. There is a significant gap in understanding the direct impact of Generative AI on Electronic-CRM and customer loyalty in the banking industry. This paper proposes a conceptual framework to investigate the influence of Generative AI on enhancing Electronic-CRM, particularly in three key dimensions: data security, problem-solving, and customer orientation, and its ultimate impact on customer loyalty in the banking and financial sectors. An extensive literature review suggests that the role of Generative AI enhances data …

A Critical Review Of Theory Of Planned Behavior In Knowledge Payment, Tang Yunlong, Anusuyah Subbarao, Aaron Aw Teik Hong

International Journal of Management, Finance and Accounting

The Theory of Planned Behavior (TPB) is a widely applied theoretical framework for predicting individual intentions and behaviors. However, its application in the knowledge payment domain remains limited. Existing studies primarily focus on TPB’s three core constructs while overlooking emerging factors. Additionally, most studies rely on quantitative methods, particularly cross-sectional surveys, lacking longitudinal and experimental research, which may result in an incomplete understanding of consumer knowledge payment behavior. This study utilizes a Systematic Literature Review (SLR) methodology to thoroughly examine the current research based on the TPB within the domain of knowledge payment. A systematic search method was employed to …

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 …

Bridging Innovation And Security: A Bibliometric Review Of Blockchain’S Impact On Higher Educational Institution Management, Zhi Ning Koo, Bak Aun Teoh, Phern Chern Bryan Teoh

International Journal of Management, Finance and Accounting

Blockchain technology in higher education institutions (HEIs) can revolutionize academic administration by improving data security, increasing transparency, and boosting operational efficiency. However, blockchain adoption in HEIs faces technological, organizational, and regulatory challenges. A bibliometric review procedure assessed the 246 relevant studies from Scopus peer-reviewed literature on blockchain adoption’s main themes, most prominent authors, journals, and articles. The findings highlight Blockchain’s ability to streamline credential verification, automate academic processes, and reduce administrative costs. However, key barriers such as scalability limitations, interoperability issues, financial constraints, and regulatory challenges continue to hinder widespread implementation. Besides, there is a significant gap in top management …

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 …

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 …

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 …

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 …

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 …

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, …

The Impact Of The Performance Of Amman Stock Exchange On Economic Growth In Jordan: An Econometric Study, Rawan Al-Omari, Ahmad Malawi

Jordan Journal of Applied Science-Humanities Series

This study aimed to investigate the impact of the Amman Stock Market's performance on economic growth in Jordan during the period from 1978 to 2016. Several diagnostic tests were used, such as the Augmented Dickey-Fuller (ADF) and Phillips-Perron (PP) tests for stationarity. The results show that the variables are not stationary at their levels, while their first differences are stationary. The CUSUM of squares test was employed to check the stability of the model parameters, and the Johansen test was used for cointegration. Dynamic Least Squares (DOLS) was used for regression analysis. Overall, the results indicate that the turnover ratio …

The Impact Of Management Information Systems And Their Efficiency On Human Resource Performance: An Applied Study On Employees At Mu'tah University, Jordan, Ahmad Radaideh, Hamzeh Al-Hawamdah, Tharwat Al-Hawamidah, Mohammad Al-Smirat

Jordan Journal of Applied Science-Humanities Series

Management Information Systems (MIS) play an effective role in achieving organizational goals and strategies by providing applications and tools that continuously improve performance. The primary aim of this research is to identify the efficiency of MIS and its impact on human resource performance at Mu'tah University. The study is based on a questionnaire used to collect data, which was distributed to employees at Mu'tah University. The Statistical Package for Social Sciences (SPSS) was employed for data analysis. The study found that the efficiency of MIS at Mu'tah University is at a high level. It also revealed that using MIS and …

The Impact Of Customer Relationship Management Practices On Achieving Competitive Advantage: A Field Study In Jordanian Insurance Companies, Mamdouh Ziadat

Jordan Journal of Applied Science-Humanities Series

This study aimed to demonstrate the impact of Customer Relationship Management (CRM), along with its dimensions (culture, process, individuals, and customer value), on achieving competitive advantage in Jordanian insurance companies from the employees' perspective. The study relied on a questionnaire to collect data from the sample, which consisted of 28 Jordanian insurance companies and a total of 207 employees. After distributing and collecting the forms, the statistical analysis program SPSS was used to conduct linear regression analysis. The study presented a theoretical framework illustrating the significance of CRM and its dimensions in achieving competitive advantage for Jordanian insurance companies. The …

The Expected Impact Of The Transition In Fair Value Accounting From International Accounting Standard No. (39) To Financial Reporting Standard No. (9) On The Level Of Financial Statements And Reports: A Theoretical Analytical Study, Jameel Alnajjar

Jordan Journal of Applied Science-Humanities Series

This study aimed to determine the expected impact of the change in fair value accounting from IAS 39 to IFRS 9 at the level of financial statements and reports. It sought to identify the most significant deficiencies in fair value measurements in accordance with IAS 39, as well as the key parameters of the measurement and disclosure methods under IFRS 9 at the level of financial reports. Additionally, the study aimed to clarify the alternative measurement and hedging methods provided by IFRS 9 in comparison to IAS 39. The study employed an analytical and deductive approach based on documentary studies. …

The Impact Of The General Budget Deficit On The Increase Of Public Debt: A Case Study Of Jordan For The Period 2006-2016, Mohammad Abu Khadija, Nazim Al-Shammari

Jordan Journal of Applied Science-Humanities Series

This study aimed to identify the effect of the public budget deficit on Jordan's public debt. The research was conducted for the period from 2006 to 2016 to understand the size and nature of the budget deficit's impact on public debt in Jordan. The study reached several conclusions, the most significant of which was the existence of a significant effect of the budget deficit on the increase in public debt, attributed to the inability of revenues to cover expenditures. Additionally, the study found an adverse yet significant effect of the budget deficit, in the presence of the controlling variable (external …

Spending In Islam: Nurturing And Education, Sereen Ashour, “Mohammad Adnan” Al-Aishat, Abdullah Hardan, Yousef Saadeh

Jordan Journal of Applied Science-Humanities Series

Islam urges its followers to spend on their parents, offspring, and lineage. This paper addresses spending in the way of Islam for its protection (preserving its authenticity), advocacy (Da’wah), and to support its adherents against those who manifest enmity towards it. Thus, spending aims to instill in Muslims the practice of giving for the sake of their faith and to educate them about the principles of this type of spending. Da’wah to Islam has been associated with calls to spend in the way of Allah to seek His satisfaction and pleasure. Even before the establishment of an Islamic state, or …

The Impact Of Board Structure On Earnings Quality In Jordanian Commercial Banks, Nimr Al-Slaihat, Mohammad Shubita, Moataz Al-Zoubi, Mazen Al-Omari

Jordan Journal of Applied Science-Humanities Series

This study aimed to examine the impact of the board of directors' structure on earnings quality in Jordanian commercial banks. The study sample consists of all Jordanian commercial banks during the period from 2009 to 2016. The study employed pooled data regression models and reached the following results: there is no statistical impact of board of directors' structure on earnings quality; there is no statistical impact of board size on earnings quality in Jordanian commercial banks; there is no statistical impact of board independence on earnings quality in Jordanian commercial banks; there is a statistical impact of CEO/chairman separation on …

Achieving Empowerment In Transition: Advice From Former Female Athletes, Ashlyn Hardie, Molly Harry, Kristi Oshiro, Marlene A. Dixon

Journal of Issues in Intercollegiate Athletics

Scholars have highlighted the various challenges college athletes encounter in their transition from sport. Yet, the strategies athletes adopt to navigate this transitory period require further examination. Thus, we leveraged Zimmerman’s Psychological Empowerment Model and Schlossberg’s Transition Theory to explore these strategies and associated processes in-depth. The sample for this study consisted of 20 former female athletes from the U.S. who played a college sport. Data was collected through semi-structured interviews. Findings revealed numerous strategies current and future female college athletes implement to mitigate the challenges present in their transition, specifically: Finding Acceptance, Be Proactive, Don’t Stop 100%, Embrace the …

Sport Media Consumption In Ncaa Division І Fbs Subdivision: A Panel Regression Model Using X/Twitter, Seungbak Lee, Minsoo Kang, Wonson Lim, Ju-Pil Choe, Brennan K. Berg

Journal of Issues in Intercollegiate Athletics

Athletic departments in collegiate sports have increasingly focused on enhancing sport consumer interest through social media. As social media usage continues to grow in college sports, understanding audience behavior on these platforms has become essential for athletic departments. This study examines the factors influencing consumer interest in Division I football teams’ X (formerly Twitter) accounts, utilizing a panel dataset comprising 18,221 team-day observations. Key determinants of changes in X followers were identified, including teams’ social media activity, on-field performance, scheduling events, and timing effects, with a focus on fan interest across temporal patterns such as month-to-month and day-to-day variations. The …