Issue 1 Volume 11 (2026)

Generational Differences in the Pay Equity–Job Engagement Relationship: The Moderating Role of Generation
Generational Differences in the Pay Equity–Job Engagement Relationship: The Moderating Role of Generation
Downloads: 30
Views: 120
Written by Jaewoo Shon   Published on Issue 1 Vol 11, 2026
This study investigates how generational differences shape the relationship between pay equity and job engagement in multigenerational workplaces. Drawing on survey data from 458 white-collar employees in South Korea, the analysis examined three dimensions of pay equity: internal, external, and procedural, and tested the moderating role of generation using hierarchical regression. The results revealed that internal and procedural pay equity significantly enhance job engagement, whereas external
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Enhancing Credit Risk Management and Organizational Adaptation in Thai Agricultural Cooperatives
Enhancing Credit Risk Management and Organizational Adaptation in Thai Agricultural Cooperatives
Downloads: 30
Views: 94
Written by Kittipop Kanta   Published on Issue 1 Vol 11, 2026
Agricultural cooperatives in Thailand play a crucial role in providing deposit and credit services. Credit management faces challenges due to inadequate risk analysis, which can lead to non-performing loans (NPLs). This study develops a credit risk prediction model utilizing quantitative data, Machine Learning (ML), and Explainable AI (XAI) to improve organizational adaptation. Data from 300 cooperative members, supplemented by records from the National Statistical Office, were analyzed using th
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Determinants of Accountants’ Turnover Intention in Independent CPA Firms: Empirical Evidence from Vietnam
Determinants of Accountants’ Turnover Intention in Independent CPA Firms: Empirical Evidence from Vietnam
Downloads: 31
Views: 124
Written by Thi Anh Dao Phan   Published on Issue 1 Vol 11, 2026
This study examines the factors influencing accountants’ turnover intention in independent auditing firms (CPA firms) in Vietnam, with a focus on work overload (WO), work-life balance (WLB), burnout, job attitude (JA), organizational justice (OJ), and motivation. WO has a positive and statistically significant impact on turnover intention (TI), and it also indirectly raises TI through burnout, according to regression analysis of survey data from 225 accountants in Vietnam . WLB negatively affect
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Issue 2 Volume 11 - 2026