Issue 2 Volume 10 (2025)

Global Dynamics of Organizational Behavior: The Impact of Culture, Power, and Decision Making in International Relations
Global Dynamics of Organizational Behavior: The Impact of Culture, Power, and Decision Making in International Relations
Downloads: 215
Views: 2113
Written by Elnur Hasan Mikail   Published on Issue 2 Vol 10, 2025
Mobily Telecom Company is the second-largest telecom company in Saudi Arabia. Mobily is the brand name used by This study explores the intricate relationships between culture, power dynamics, and decision-making in shaping global organizational behavior, with a focus on international relations. It examines how cultural norms influence organizational structures, leadership styles, and decision-making efficacy. By employing a mixed-methods approach, the research combines qualitative insights from
Read More
The Impact of Fintech on Bank Profitability and Bank Stability in Emerging Country
The Impact of Fintech on Bank Profitability and Bank Stability in Emerging Country
Downloads: 161
Views: 1782
Written by Trang Thi Thu Nguyen   Published on Issue 2 Vol 10, 2025
This article investigate the impact of financial technology (Fintech) on the operations of Vietnamese commercial banks, specifically in terms of profitability and stability. The study uses panel data from 14 Vietnamese commercial banks listed on the stock exchange, covering the period from 2013 to 2022. The analysis employs a panel regression model using the generalized least squares (GLS) method to evaluate the relationship between Fintech and bank profitability and bank stability in Vietnam. T
Read More
An Integrated FAHP–TOPSIS Approach for Evaluating and Prioritizing Medical Tourism Service Types in Vietnam
An Integrated FAHP–TOPSIS Approach for Evaluating and Prioritizing Medical Tourism Service Types in Vietnam
Downloads: 75
Views: 1270
Written by Thuy Trang Nguyen   Published on Issue 2 Vol 10, 2025
This study proposes an integrated decision-making model combining FAHP and TOPSIS methods to evaluate and prioritize medical tourism services in Vietnam. The evaluation framework was developed through literature review and expert consultation, resulting in five main criteria groups: professional quality, cost-efficiency, supporting tourism infrastructure, integration with tourism, and market demand. FAHP was used to determine the relative importance of each criterion under uncertainty. Then, TOP
Read More
The Performance of Islamic Social Finance Institutions Post COVID-19: A Balanced Scorecard Approach
The Performance of Islamic Social Finance Institutions Post COVID-19: A Balanced Scorecard Approach
Downloads: 72
Views: 452
Written by Nur Rizqi Febriandika   Published on Issue 2 Vol 10, 2025
The COVID-19 pandemic has posed a significant problem for corporations, including non-profit organizations, across several sectors. It has had a profound impact on the global economy, company operations, and society as a whole. Islamic social finance institutions must adjust their strategies to effectively oversee company performance in response to emerging post-pandemic behaviors. The objective of this study is to assess the performance of BAZNAS Surakarta as an Islamic social finance instituti
Read More
Research on Factors Affecting the Competitiveness of Local Tourism
Research on Factors Affecting the Competitiveness of Local Tourism
Downloads: 51
Views: 350
Written by Thanh Hanh Hoang   Published on Issue 2 Vol 10, 2025
This research explores the primary factors that influence the competitiveness of local tourism using a comprehensive mixed-methods approach. Grounded in competitiveness theories relevant to both domestic and international tourism, the study initially proposed 14 components. These were later tested, refined, and integrated into a final model comprising 12 core factors and 32 sub-elements. Analytical methods included Cronbach’s Alpha, Exploratory Factor Analysis (EFA), Confirmatory Factor Analysis
Read More
Transition to Sustainable Accounting: The Opportunities and Challenges of IFRS S1
Transition to Sustainable Accounting: The Opportunities and Challenges of IFRS S1
Downloads: 48
Views: 193
Written by Rachid El Oud   Published on Issue 2 Vol 10, 2025
Further to the introduction of international accounting norms on durability, our research work has as its objective to analyze the impact of norm IFRS S1 on financial information and environmental accountancy. This study attempts to analyze the impact of norm IFRS S1 on financial information and environmental accountancy. Previous research showed that environmental accountancy can ameliorate the quality of financial returns by providing information on environmental risks and opportunities, as we
Read More
Integrating Talent Management Practices for Enhanced Sustainable Organizational Performance in Indonesia’s Manufacturing
Integrating Talent Management Practices for Enhanced Sustainable Organizational Performance in Indonesia’s Manufacturing
Downloads: 47
Views: 228
Written by Rita Ambarwati   Published on Issue 2 Vol 10, 2025
The organizations are striving to maintain their position in the global market while facing significant challenges such as globalization, intense competition, and rapid technological advancements. This study assesses the impact of integrated talent management practices on sustainable organizational performance (SOP) in Indonesia's manufacturing. Utilizing a quantitative survey methodology, data were gathered from 400 business managers and owners using a 5-point Likert scale and purposive sam
Read More
Determinants Influencing Accountant Staff's Intention to Pursue International Professional Accountant Certifications: The Case of Vietnam
Determinants Influencing Accountant Staff's Intention to Pursue International Professional Accountant Certifications: The Case of Vietnam
Downloads: 41
Views: 200
Written by Thi Anh Dao Phan   Published on Issue 2 Vol 10, 2025
This study investigates the key factors influencing the intention of accounting professionals in Vietnam to pursue international professional accountant certifications. Based on survey data from 126 accountants and auditors, a Bayesian binary logistic regression model was applied to identify five significant determinants: economic motivation, career motivation, degree motivation, attitude, and level of comprehension. The results indicate that all five factors positively affect the intention to o
Read More
Action Research Skills of Elementary School Teachers: Advancing Educational Quality and Professional Growth
Action Research Skills of Elementary School Teachers: Advancing Educational Quality and Professional Growth
Downloads: 33
Views: 150
Written by Julie Grace Mi-ing - Docallas   Published on Issue 2 Vol 10, 2025
The ever-changing landscape of education requires constant adaptation to meet the evolving needs of students and society. Action research has become an essential tool for teachers to assess their teaching methods, identify areas for improvement, and make evidence-based changes. This study focuses on action research within ALBAGO Schools and MP SPEd Center in Bontoc, Mountain Province. It assesses teachers' research knowledge and skills, uncovers challenges, and proposes solutions. Using a se
Read More
Loss Aversion and Ordering Decisions in Supply Chains: A Systematic Review of Coordination, Performance, and Effectiveness
Loss Aversion and Ordering Decisions in Supply Chains: A Systematic Review of Coordination, Performance, and Effectiveness
Downloads: 36
Views: 181
Written by Hanadi Suhail   Published on Issue 2 Vol 10, 2025
This study investigates the most commonly used supply chain coordination tools and evaluates their performance in the context of loss aversion. Using a systematic literature review, 71 articles published between 2005 and 2024 were extracted from the Web of Science database and analyzed. The findings categorize coordination tools into two main types: contractual and non-contractual mechanisms. Among contractual forms, wholesale price contracts were found to be the least effective in mitigating lo
Read More
External Auditor's Industrial Specialization and Impact on the Quality Joint Audit Performance: A Field Study
External Auditor's Industrial Specialization and Impact on the Quality Joint Audit Performance: A Field Study
Downloads: 31
Views: 106
Written by Tamer Youssef Abdelaziz Ali Elgendy   Published on Issue 2 Vol 10, 2025
Examining how the external auditor's industrial specialization affects the quality of joint audit performance is the main goal of this study. The idea and significance of the external auditor's industry specialization, as well as its advantages and disadvantages, as well as its influence on the caliber of professional audit performance, were discussed in order to accomplish this goal. The concept, objectives, importance, positives, and negatives of joint auditing were also addressed, and
Read More
Issue 3 Volume 10 - 2025