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Unpacking The Nexus Between Financial Inclusion And Tax Compliance In Tanzania, Sarah Senso, Henry Zeno Chalu, Cosmas Renatus Masanja May 2026

Unpacking The Nexus Between Financial Inclusion And Tax Compliance In Tanzania, Sarah Senso, Henry Zeno Chalu, Cosmas Renatus Masanja

Business Management Review

The study examined the influence of financial inclusion and tax compliance in Tanzania, focusing on access to financial services, quality of financial services, and usage of financial services. Guided by the positivist philosophy, the study employed a deductive approach utilizing the supply-leading theory and economic deterrence theory as the guiding frameworks. A cross-sectional survey design was employed, and multistage sampling was employed to obtain a sample of 386 bank agents by using a multistage sampling method. The study used primary data that was collected through structured questionnaires, which contained closed-ended questions measured on a 7-point Likert scale, and analyzed data …


The Impact Of Quantum Computing And Distributed Ledger Technology On Accounting/Auditing/Finance Systems, Ulingeta O. L. Mbamba May 2026

The Impact Of Quantum Computing And Distributed Ledger Technology On Accounting/Auditing/Finance Systems, Ulingeta O. L. Mbamba

Business Management Review

The integration of Quantum Computing (QC) and Distributed Ledger Technology (DLT) is poised to fundamentally reshape modern accounting by transforming how financial data is processed, secured, and verified. QC, utilising qubits, will exponentially enhance data analytics, risk assessment, and real-time financial forecasting, accelerating complex auditing tasks far beyond the capabilities of classical systems. In parallel, DLT, such as blockchain, provides a decentralised, immutable record of transactions, significantly increasing transparency and trust. This synergy may enable real-time analysis, continuous auditing, and intelligent automation, converting traditional static, centralised processes into dynamic, transparent ecosystems. Together, this convergence may redefine accounting, auditing, and finance, …


Perceived Fiscal Exchange And Tax Compliance: Evidence From Large Corporate Taxpayers In Tanzania, Susan Kiyenze, Mariam Nchimbi, Said Suluo May 2026

Perceived Fiscal Exchange And Tax Compliance: Evidence From Large Corporate Taxpayers In Tanzania, Susan Kiyenze, Mariam Nchimbi, Said Suluo

Business Management Review

This paper examines the relationship between perceived fiscal exchange (PFE) and Tax Compliance (TCO) among large corporate taxpayers in Tanzania while drawing on the Fiscal Exchange Theory (FET). The study on which this paper is based employed a quantitative research design and analysed data using Partial Least Squares Structural Equation Modelling (PLS-SEM) with a sample of 215 large corporate taxpayers in Tanzania. We find that the FET framework has modest explanatory and predictive power. Perceived Fiscal Exchange (PFE) has an insignificant effect on tax compliance of large corporate taxpayers. This suggests that perceptions of fiscal exchange do not necessarily drive …


The Push-Pull Model's Function In Understanding Public Sector Workers' Inter-Organisational Labour Mobility: The Views Of The Herzberg Two-Factor Theory, Rosemary Selestine Massae May 2026

The Push-Pull Model's Function In Understanding Public Sector Workers' Inter-Organisational Labour Mobility: The Views Of The Herzberg Two-Factor Theory, Rosemary Selestine Massae

Business Management Review

In the modern world, one of the challenges managers have in maintaining their talented staff is labour mobility. Inter-organisational labour mobility (ILM) has been found to be significantly influenced by co-worker relationships, work-family conflict, monetary compensation, and training and development. The pull-push paradigm was inspired by human migration. Since migration not only symbolises movement across physical locations but also encompasses other routine duties, theory is essential to comprehending ILM. However, to date, no existing study has tested the model under the influence of Herzberg’s Two-factor Theory, in explaining ILM uses the public sector as a major setting of the question …


A Forgotten Tool? Intellectual Property Rights And The Competitive Potential Of Micro, Small, And Medium-Sized Enterprises In Tanzania, Saudin J. Mwakaje Apr 2026

A Forgotten Tool? Intellectual Property Rights And The Competitive Potential Of Micro, Small, And Medium-Sized Enterprises In Tanzania, Saudin J. Mwakaje

Business Management Review

This article offers a hybrid assessment of law and its impact on business by examining how intellectual property rights (IPR) promote business competitiveness by granting enterprises exclusive statutory rights over their innovations and creative ideas. The article situates the discussion in the Tanzanian context and focuses on Micro, Small, and Medium-Sized Enterprises (MSMEs). Using a qualitative approach, the discourse examines ongoing national and continental reforms and the evolving business and market environment that are driving MSMEs to adopt innovation to achieve market control and sustainability. Recent continental and regional regulatory developments, including the adoption of the Agreement on African Continental …


From Awareness To Action: Exploring The Behavioral Gap In Green Computing Among Surveyed University Students In Tanzania, Victor G. Wilson Apr 2026

From Awareness To Action: Exploring The Behavioral Gap In Green Computing Among Surveyed University Students In Tanzania, Victor G. Wilson

Business Management Review

As digital technologies become increasingly embedded in higher education, promoting environmentally responsible computing practices has become an important sustainability and management concern. This study applies the Norm Activation Model (NAM) to examine green computing behavior among university students in Tanzania. Drawing on responses from 868 students across science, education, and business programs, the study investigates how Awareness of Consequences, Ascription of Responsibility, and Personal Norms influence green computing behaviors. Hierarchical regression analysis was used to assess both the explanatory power of the NAM variables and the selective moderating roles of gender and academic program. Findings reveal that both awareness and …


The Role Of Board Effectiveness In Shaping The Influence Of Esg Disclosures On Financial Performance: The Case Of Tanzanian Listed Companies, Emmanuel Christopher Apr 2026

The Role Of Board Effectiveness In Shaping The Influence Of Esg Disclosures On Financial Performance: The Case Of Tanzanian Listed Companies, Emmanuel Christopher

Business Management Review

This study examines the moderating role of board effectiveness in the relationship between environmental, social, and governance (ESG) disclosures and the financial performance of firms listed on the Dar es Salaam Stock Exchange (DSE) in Tanzania. Drawing on stakeholder and agency theory perspectives, the study posits that ESG disclosures create value for stakeholders while effective boards enhance oversight and ensure that sustainability initiatives translate into firm performance. Using secondary data from firms’ annual reports for 2016–2024 (198 firm–year observations), the study applies random effects panel regression guided by the Hausman test. Robustness checks were performed using an alternative financial performance …


Horizontal Collaboration Practices And Operational Performance Of Smallholder Farmer Groups In Horticultural Supply Chain, Herieth J. Rogath, Juma James Masele, Gerald Magova Apr 2026

Horizontal Collaboration Practices And Operational Performance Of Smallholder Farmer Groups In Horticultural Supply Chain, Herieth J. Rogath, Juma James Masele, Gerald Magova

Business Management Review

Collaboration has increasingly been recognized as a strategic approach for enhancing performance. However, limited attention has been given to the relationship between horizontal collaboration practices and the operational performance of horticultural smallholder farmer groups in downstream supply chains. This study examined this relationship through the lens of Social Exchange Theory. Data were collected using self-administered questionnaires from 195 smallholder horticultural farmer groups across the southern highlands of Tanzania, including Mbeya, Iringa, Njombe, and Songwe regions. Analysis was conducted using Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPLS 4.0. The findings reveal that all collaboration practices improve operational performance; resource …


Latine Financial Wellness Content Creators: Rhetorical Strategies And Approaches, Ariana Bribiesca Apr 2026

Latine Financial Wellness Content Creators: Rhetorical Strategies And Approaches, Ariana Bribiesca

Pepperdine Journal of Communication Research

The following paper explores Latine popular culture through the lens of Latine Instagram content creators who focus on financial literacy and wellness. First, “Viv” from Overcoming Generational Poverty provides a free budget template and money resources. She is the first in her family to build generational wealth while simultaneously supporting her family financially. Second, Giovanna González, a financial educator and award-winning author of Cultura & Cash: Lessons from the First Gen Mentor for Managing Finances & Cultural Expectations, explores the intersection of culture and finances. Finally, Hip Latina’s “Finances Section” explores content with financial resources as part of their larger …


Creating Strategy-Focused Universities Using The Balanced Scorecard And Accreditation Framework, Mohammed Fayazuddin, Balaji N, Sankar Ganesh Apr 2026

Creating Strategy-Focused Universities Using The Balanced Scorecard And Accreditation Framework, Mohammed Fayazuddin, Balaji N, Sankar Ganesh

Journal of Global Management Research

The Balanced Scorecard (BSC) is a versatile framework for performance measurement and strategic management. It has been widely successful in helping businesses and institutes of higher education (IHE) implement strategies and achieve their mission and vision by maintaining a balance between financial and non-financial metrics. Globally, numerous universities have adopted the BSC to enhance quality and address the needs of stakeholders effectively.This study explores the adoption of the Balanced Scorecard in universities, examining its advantages, prerequisites, and challenges. It also establishes a link between the four perspectives of the BSC—financial, customer, internal process, and learning and growth—and the thirty-four key …


Foreign Pedagogy In Education: Theoretical Foundations, Cross-Cultural Dynamics, And Implications For Global Learning, Chitra Venugopal, Prabhakar Rontala Subramaniam Apr 2026

Foreign Pedagogy In Education: Theoretical Foundations, Cross-Cultural Dynamics, And Implications For Global Learning, Chitra Venugopal, Prabhakar Rontala Subramaniam

Journal of Global Management Research

This conceptual paper examines foreign pedagogy as a critical lens for understanding how teaching philosophies, instructional strategies, and educational values travel across cultural and national boundaries. Drawing on comparative education, sociocultural theory, and postcolonial scholarship, the paper investigates the processes by which pedagogical models are borrowed, adapted, or imposed between educational systems. It argues that foreign pedagogy is not a neutral transfer of knowledge but a deeply ideological practice shaped by power, cultural epistemology, and institutional context. The paper identifies five central themes: the philosophical roots of major global pedagogical traditions, the mechanisms of pedagogical transfer and borrowing, the tensions …


Green Corporate Responsibility And Sustainable Human Resource Management (Hrm) Functions, Sundara Boopathi R, Shanmugam Sundararajan Apr 2026

Green Corporate Responsibility And Sustainable Human Resource Management (Hrm) Functions, Sundara Boopathi R, Shanmugam Sundararajan

Journal of Global Management Research

In order to encourage employee sustainability behavior and achieve long-term organizational success, Green Corporate Responsibility and Sustainable Human Resource Management (HRM) departments place a strong emphasis on incorporating environmental principles into HR processes. Within the context of Green Corporate Social Responsibility (GCSR), this study investigates how Sustainable Human Resource Management (Green HRM) functions affect Organizational Sustainability through the mediating roles of Pro-environmental Behavior (PEB) and Pro-environmental Psychological Climate (PEPC). based on the Resource-Based View (RBV), Social Exchange Theory (SET), and Ability-Motivation-Opportunity (AMO) theory. By incorporating six essentials Green HRM practices-green hiring and selection, green training and development, green performance evaluation, …


Identifying Skill Gaps And Upskilling Priorities For C-Level Executives Using The Analytic Hierarchy Process (Ahp) Analysis, Mohamed Riyazhkhan, Mohsin Aziz, Krishna Murthy, Abdul Azeez K M, George Anthony Fernando Apr 2026

Identifying Skill Gaps And Upskilling Priorities For C-Level Executives Using The Analytic Hierarchy Process (Ahp) Analysis, Mohamed Riyazhkhan, Mohsin Aziz, Krishna Murthy, Abdul Azeez K M, George Anthony Fernando

Journal of Global Management Research

C-level executives, or chief-level executives, play a significant role in corporate development, and their roles and responsibilities are essential for sustaining organizational effectiveness in an increasingly competitive business environment. They also constitute a fundamental component of organizational management systems (Julie & Emory, 2006). In this research, data were collected exclusively from C-level or C-suite executives (CEO, CFO, COO, and CHRO) from leading corporations in Oman and India. This study investigates three representative cases related to managerial functions across various corporate organizations. The first case examines the job descriptions associated with C-level executives, the second case explores the identification of skill …


A Critical Perspective On Artificial Intelligence's Energy Footprint And Future Research Questions For Accounting And Business Research, Dr Mansi Mansi, Rakesh Pandey Apr 2026

A Critical Perspective On Artificial Intelligence's Energy Footprint And Future Research Questions For Accounting And Business Research, Dr Mansi Mansi, Rakesh Pandey

Journal of Global Management Research

No abstract provided.


Engaging Young People In Sustainable Finance: Opening Up Opportunities For Transformation, Allison Guerette Apr 2026

Engaging Young People In Sustainable Finance: Opening Up Opportunities For Transformation, Allison Guerette

Markets, Globalization & Development Review

The field of sustainable finance could benefit from more meaningful engagement with young people, who offer a unique perspective and have a vested interest in addressing climate change and other global issues that will shape their future. In this post-qualitative study, three young people document what they see, hear, and experience as they attend a symposium for experts on sustainable finance and environmental, social, and governance (ESG) investing. These raw tellings are used in the cocreation of a youth sustainable finance assemblage and analysis tool, which the young people then apply to the Return on Sustainable Investment (ROSI™) methodology. Relationality, …


Entrepreneurial Orientation And Performance Of Microfinance Cooperatives: Evidence From Tanzania, Grace Thomas Mori, Omari Khalifa Mbura Apr 2026

Entrepreneurial Orientation And Performance Of Microfinance Cooperatives: Evidence From Tanzania, Grace Thomas Mori, Omari Khalifa Mbura

Business Management Review

Microfinance cooperatives (MFCs) play a key role in socio-economic development, predominantly in developing countries. However, studies focusing on the relationship between entrepreneurial orientation (EO) and the performance of MFCs are limited, particularly in Tanzania. This study was informed by the resource-based view to examine the influence of EO dimensions on the performance of MFCs in Tanzania. Specifically, the study focused on four dimensions of EO namely; innovativeness, proactiveness, risk taking, and competitive aggressiveness behaviours. Data were obtained from 299 stratified sampled managers of MFCs through the administration of a structured questionnaire. In testing this relationship, Partial Least Squares Structural Equation …


Customer-Centricity In The Financial Services Sector: A Preliminary Look, Rhea Ingram, Katie H. Whetstone Apr 2026

Customer-Centricity In The Financial Services Sector: A Preliminary Look, Rhea Ingram, Katie H. Whetstone

AMTP Proceedings 2026

Financial institutions are under scrutiny as they work to rebuild consumer trust following the financial crisis. One effective approach for these organizations is to adopt a customer-centric strategy. Research indicates that businesses with a strong focus on customer-centricity tend to earn, on average, 60% higher profits than their competitors (Deloitte, 2017). While genuinely customer-centric companies are relatively rare, many organizations are in the process of transforming into a customer-centric model. This paper offers a preliminary examination of the rhetoric used by financial institutions, suggesting some progress in their customer-centric approach.


Educating For Responsible Ai Governance - Building Interdisciplinary Frameworks For The Management Of Artificial Intelligence, Grace Eboh Mar 2026

Educating For Responsible Ai Governance - Building Interdisciplinary Frameworks For The Management Of Artificial Intelligence, Grace Eboh

Southwestern Business Administration Journal

As Artificial Intelligence (AI) becomes increasingly prevalent across industries, there is a critical need for educational programs that teach effective AI governance and management. This article examines how educational institutions can develop comprehensive curricula to prepare professionals for the complex challenges of overseeing AI systems responsibly. It analyzes current gaps in AI governance education, proposes frameworks for curriculum design, and identifies key competencies required for effective AI stewardship. The findings suggest that successful AI governance education must adopt an interdisciplinary approach that integrates technical literacy, policy understanding, ethical reasoning, and organizational management.


Interdependence And Portfolio Analysis Of Property Sector Real Estate Investment Trusts (Reits) In Malaysia During Covid-19, Muhammad Aqhari Azmi, Muhammad Zaim Razak Feb 2026

Interdependence And Portfolio Analysis Of Property Sector Real Estate Investment Trusts (Reits) In Malaysia During Covid-19, Muhammad Aqhari Azmi, Muhammad Zaim Razak

International Journal of Management, Finance and Accounting

This study examines the benefits of incorporating Malaysian Real Estate Investment Trusts (REITs) into a mixed-asset portfolio, with a focus on the periods preceding, during, and following the COVID-19 pandemic. The study utilises daily data from 1 January, 2018 to 21 October 2024, sourced from the Datastream database. By utilising the Dynamic Conditional Correlation-Generalized Autoregressive Conditional Heteroskedasticity (DCC-GARCH) model, the study examines the volatility of office property REITs and retail property REITs, as well as the linkages between these assets and stocks and bonds. The findings reveal that REITs exhibit unique volatility structures and correlations with other financial assets, which …


Cultivating Responsible Artificial Intelligence Practices In Malaysian Higher Education, Sharfika Raime, Norsafriman Abd. Rahman, Raemah Abdullah Hashim, Mohd. Farid Shamsudin Feb 2026

Cultivating Responsible Artificial Intelligence Practices In Malaysian Higher Education, Sharfika Raime, Norsafriman Abd. Rahman, Raemah Abdullah Hashim, Mohd. Farid Shamsudin

International Journal of Management, Finance and Accounting

The integration of Artificial Intelligence (AI) in higher education presents both opportunities and ethical challenges. In Malaysia, private universities are adopting AI at a pace that often outshines the development of governance frameworks, raising concerns over transparency, data privacy, and ethical literacy. This research examines the influence of three predictors (AI Transparency, Data Privacy Awareness, and Ethical AI Literacy) on the ethical use of AI among 221 academicians. Guided by Deontological Ethical Theory and employing a quantitative correlational design, the analysis revealed strong and significant relationships among all variables. Data Privacy Awareness emerged as the most consistent and positive predictor …


Factors Affecting The Adoption Of Artificial Intelligence-Driven Wearable Technology In The Malaysian Healthcare Sector: A Conceptual Framework, Syeda Hafsa Rizwan, Anusuyah Subbarao, Nasreen Khan, Farrukh Ahmed Khan, Shaikh Fazlur Rahman, Nimra Aziz, Syed Muntazir Azhar Shah Feb 2026

Factors Affecting The Adoption Of Artificial Intelligence-Driven Wearable Technology In The Malaysian Healthcare Sector: A Conceptual Framework, Syeda Hafsa Rizwan, Anusuyah Subbarao, Nasreen Khan, Farrukh Ahmed Khan, Shaikh Fazlur Rahman, Nimra Aziz, Syed Muntazir Azhar Shah

International Journal of Management, Finance and Accounting

This conceptual paper examines the adoption of Artificial Intelligence (AI)-driven wearable technology, including smartwatches, fitness trackers, wearable ECGs, glucose monitors, and pain management devices, in transforming healthcare in Malaysia. Despite the extreme potential to enhance patient care and healthcare monitoring, the adoption of AI-driven wearable technology remains limited due to several persistent barriers. The purpose of this study is to examine these challenges and propose a framework to improve the integration of AI-driven wearable technology in Malaysia’s healthcare system. Grounded in the Diffusion of Innovation (DOI) theory, this study examines how five key innovation attributes —relative advantage, compatibility, complexity, trialability, …


The Future Of Marketing: Personalized Customer Engagement Through Artificial Intelligence In The Malaysian E-Commerce Landscape, Aaron Aw Teik Hong, Herison Surbakti Feb 2026

The Future Of Marketing: Personalized Customer Engagement Through Artificial Intelligence In The Malaysian E-Commerce Landscape, Aaron Aw Teik Hong, Herison Surbakti

International Journal of Management, Finance and Accounting

This research examines how Artificial Intelligence (AI) is used in adapting customer engagement in e-commerce in Malaysia. Many companies are turning to chatbots, recommendation systems, and personalized analytics in AI to enhance customer service and business operational productivity. However, AI integration among Small and Medium-sized Enterprises (SMEs) in Malaysia is still in its early development phases. Technological limitations, budget constraints, and existing regulations pose significant challenges. The study employs a qualitative approach by examining academic journals, industry reports, policy documents, and case studies to investigate the problems and challenges related to AI in marketing personalization. The conceptual framework helps study …


Influence Of Time Management Skills And Technostress On Academic Performance Among The Private University Students: A Conceptual Framework, Jogtika Ramasamy, Nasreen Khan Thandar Oo Feb 2026

Influence Of Time Management Skills And Technostress On Academic Performance Among The Private University Students: A Conceptual Framework, Jogtika Ramasamy, Nasreen Khan Thandar Oo

International Journal of Management, Finance and Accounting

Digital tools enhance learning but can also cause technostress, which can impact focus and academic performance. Balancing technology use with effective time management and social engagement is key to student success. Students in Malaysia's Klang Valley reported increased feelings of loneliness, mental health issues, and technostress, particularly as a result of the shift to online learning. This study aims to propose a conceptual framework based on the Study Demand-Resources Theory, examining how time management skills and technostress dimensions influence academic performance through the mediating role of student engagement. A quantitative and cross-sectional survey will be conducted by distributing Likert scale …


Innovative Approaches To E-Grocery: Analyzing Customer Satisfaction In Facebook Livestream Shopping, Karen Tien Wan Lin, Vincent Oh Kim Seng, Hasliza Hassan, Shaikh Fazlur Rahman Feb 2026

Innovative Approaches To E-Grocery: Analyzing Customer Satisfaction In Facebook Livestream Shopping, Karen Tien Wan Lin, Vincent Oh Kim Seng, Hasliza Hassan, Shaikh Fazlur Rahman

International Journal of Management, Finance and Accounting

The primary objective of this study is to examine the crucial determinants that influence customer satisfaction in Facebook livestream e-grocery shopping in Malaysia, with a particular focus on housewives as a significant consumer segment. A sample of 220 respondents was selected using simple random sampling, and the data was analyzed using the Statistical Package for the Social Sciences (SPSS). The analysis confirms the hypotheses that customer satisfaction in Facebook Livestream e-grocery shopping was influenced by factors such as product quality, security, website design, delivery service and e-service quality. Interestingly, three factors, including information quality, payment method, and product variety, were …


Digital Marketing And Consumer Behaviour In Travel Services: A Conceptual Framework On The Mediating Role Of Brand Trust, Omar Abdulaziz Sultan Abdullah, Junainah Binti Mohd Mahdee, Nurazlin Binti Mohd Fauzi Feb 2026

Digital Marketing And Consumer Behaviour In Travel Services: A Conceptual Framework On The Mediating Role Of Brand Trust, Omar Abdulaziz Sultan Abdullah, Junainah Binti Mohd Mahdee, Nurazlin Binti Mohd Fauzi

International Journal of Management, Finance and Accounting

Digital marketing shapes each moment of the contemporary travel journey, yet limited evidence still obscures how individual tactics foster purchase decisions. This conceptual study will develop an integrative framework that integrates four core touch-points, including social media marketing, email marketing, search engine marketing, and online reviews on travellers’ purchase intentions, positing brand trust as the central psychological mechanism. Guided by the Stimulus-Organism-Response theory, thirteen propositions will specify both the direct effects of each touch-point on trust and purchase intention, and trust as a mediator role. To demonstrate the mechanism for empirical validation, future research will conduct a purposive sampling of …


Subdimensions Of Technostress Across Industries: A Systematic Review, Jogtika Ramasamy, Nasreen Khan Thandar Oo Feb 2026

Subdimensions Of Technostress Across Industries: A Systematic Review, Jogtika Ramasamy, Nasreen Khan Thandar Oo

International Journal of Management, Finance and Accounting

Technostress is the stress induced by the use of digital technologies, which has attracted growing academic interest due to its multidimensional nature and impact across various industries. In this light, the aim of this systematic review was to analyse the most frequently reported sub-dimensions of the technostress creator's framework, identify the issues related to the dimensions of technostress and to evaluate how technostress is conceptualised as a unidimensional or multidimensional construct. Based on Scopus as the single database, 52 empirical papers were retrieved that have been published from 2020 to 2025 mid and were subject to a structured dimension-mapping approach. …


Investigating Volatility Spillover Between The Energy Market And The Sectoral Stock Markets In Malaysia: Evidence From Vhar-Type Models, Mariam Mohamed Abdelwahab Mohamed Badawi, Sew Lai Ng, Ruzanna Ab Razak Feb 2026

Investigating Volatility Spillover Between The Energy Market And The Sectoral Stock Markets In Malaysia: Evidence From Vhar-Type Models, Mariam Mohamed Abdelwahab Mohamed Badawi, Sew Lai Ng, Ruzanna Ab Razak

International Journal of Management, Finance and Accounting

This study examines the realised volatility spillover effects between Malaysia's energy market and other sectoral indices on the Kuala Lumpur Stock Exchange from September 2018 to December 2024. To address the limitations of current volatility modelling approaches, this study employs the Vector Heterogeneous Autoregressive (VHAR) model combined with the Realised Range-Based Volatility (RRV) measure to capture heterogeneous market behaviours at daily, weekly, and monthly time horizons. High-frequency data from September 2018 to December 2024 (earlier data are unavailable for some sectors) were collected from the financial data provider Bloomberg. The findings reveal that the energy sector exhibits strong volatility persistence, …


Click, Watch, Buy: Understanding Purchase Intention Of Malaysian University Students In The Live Stream Shopping Era, Ying Tsuen Wong, Siow-Kian Tan, Siow-Hooi Tan Feb 2026

Click, Watch, Buy: Understanding Purchase Intention Of Malaysian University Students In The Live Stream Shopping Era, Ying Tsuen Wong, Siow-Kian Tan, Siow-Hooi Tan

International Journal of Management, Finance and Accounting

This study aims to examine the factors that influence purchase intention in live streaming e-commerce among Malaysian university students. It explores background characteristics, shopping behaviours, and live stream features such as streamer expertise, broadcast scheduling, post-sales service, structural bonds, social bonds, and financial bonds. Data were collected from 347 university students using convenience sampling through an online survey. Group comparisons were conducted using t-tests for gender, and an analysis of variance (ANOVA) for other background characteristics and shopping behaviour variables. Multiple regression analysis was used to test the relationship between live stream features and purchase intention. The results show significant …


The Impact Of Sustainability Orientation And Practices On Financial Performance: A Combined Sufficiency And Necessity Logic Approach, Pei Yew Mah, Francis Chuah Feb 2026

The Impact Of Sustainability Orientation And Practices On Financial Performance: A Combined Sufficiency And Necessity Logic Approach, Pei Yew Mah, Francis Chuah

International Journal of Management, Finance and Accounting

This study aims to examine the interplay of corporate sustainability orientation and sustainability practices, namely social and environmental dimensions and their impact on the financial performance of Small and Medium-sized Enterprises (SMEs) using Stakeholder theory. This study empirically tested 126 valid questionnaire responses received from the SMEs’ services sector in Malaysia using Partial Least Squares Structural Equation Modelling (PLS-SEM) analysis. The result reveals that corporate sustainability orientation and social dimension influence financial performance, while the environmental dimension does not. The supplementary combined importance performance map analysis (cIPMA) analysis indicates that the environmental dimension is necessary for the financial performance outcome, …


Artificial Intelligence And Employee Well-Being: A Systematic Literature Review, Dombagaha Pathiranage Marian Shavini Medonka Peiris Feb 2026

Artificial Intelligence And Employee Well-Being: A Systematic Literature Review, Dombagaha Pathiranage Marian Shavini Medonka Peiris

International Journal of Management, Finance and Accounting

Artificial Intelligence (AI) is transforming modern workplaces by offering opportunities to enhance employee well-being while simultaneously introducing significant challenges. Although scholarly interest in the intersection of AI and well-being is growing, empirical research in this domain remains limited and underdeveloped. This study's primary objective was to assess the current knowledge in this domain, with a secondary aim of identifying critical research gaps to inform future investigations. Adhering to PRISMA guidelines, this systematic literature review analysed 23 empirical studies published between 2015 and 2025, sourced from the Lens.org and ProQuest databases and was guided by the Job Demands Resources (JD–R) model. …