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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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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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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Written by Saif Nidhal Kadhim Alhilali
Published on Issue 1 Vol 11, 2026
This study evaluates the Central Bank of Iraq's banking policy during 2019–2023 using evidence-weighted evaluation aligned with INTOSAI GUID 9020. Using only official secondary sources, the analysis interprets time-series banking indicators along four practical dimensions: relevance, implementation effectiveness, efficiency, and utility. The findings show strong nominal balance sheet growth, with clear increases in total assets and deposits, consistent with policy efforts to preserve stabili
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Written by Randa Al-Madah
Published on Issue 1 Vol 11, 2026
Social media platforms have become central to how individuals form opinions on social and political issues. TikTok has achieved unprecedented penetration in Saudi Arabia (138.2% among adults), yet its role in public opinion formation remains unexplored. This study bridges this gap through an integrative review and theoretical synthesis of global empirical literature (2018–2025). By synthesizing findings from key studies on TikTok’s persuasion mechanisms, we identify six core influence pathways:
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Written by Nguyen Thu Tra My
Published on Issue 1 Vol 11, 2026
This study aims to explore the impact of ESG disclosure on the firm performance of financial institutions in Vietnam . Using data from 50 listed financial institutions between 2016 and 2023 . The key applied methodologies are ordinary least squares (OLS), fixed effects model (FEM), random effects model (REM), and Feasible Generalized Least Squares (FGLS) . First, ESG disclosure is positively and significantly associated with return on assets (ROA) and return on equity (ROE), indicating that st
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Written by Hanh Thu Le
Published on Issue 1 Vol 11, 2026
Green Human Resource Management (GHRM) has emerged as a strategic approach that supports environmental sustainability goals by contributing to the framework of standards guiding corporate operations, as organizations increasingly recognize the importance of environmental responsibility and sustainable development initiatives. The purpose of this study is to evaluate how GHRM affects university students' opinions of themselves as possible workers through In-Role Green Behavior (IRGB). In orde
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Written by Etedal Robeen Siaj
Published on Issue 1 Vol 11, 2026
Firms operating in politically and economically constrained environments face significant challenges in maintaining sustainable growth. This study examines the impact of financial failure risk on sustainable growth policies in non-financial firms listed on the Palestine Exchange (PEX) from 2010 to 2023. Using a comprehensive panel data analysis of 32 firms (393 firm-year observations), we employed rigorous diagnostic tests for normality, multicollinearity, cross-sectional dependence, and heteros
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Written by Nguyen Tan Trung
Published on Issue 1 Vol 11, 2026
The global deterioration of the natural environment has intensified interest in green entrepreneurship as an essential pathway to achieving sustainable development. Although the role of higher education has been widely recognized, the psychological mechanisms through which university support is transformed into green entrepreneurial intention remain insufficiently understood. Drawing on Social Cognitive Theory (SCT), this study develops and tests a structural model linking University Educational
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Written by Xiao Yu
Published on Issue 1 Vol 11, 2026
The global demand for eco-friendly cosmetic products has increased significantly due to rising environmental awareness and sustainability concerns. However, limited empirical research has comprehensively explained the psychological and informational mechanisms influencing consumers’ purchasing behavior in this context. This study addresses this gap by integrating the Theory of Planned Behavior (TPB), Trust Theory, and Alphabet Theory to examine the key determinants of purchasing behavior for eco
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Written by Lukas Vartiak
Published on Issue 1 Vol 11, 2026
Environmental, social, and governance (ESG) performance has become central to sustainable business conduct. Although prior studies often report positive links between ESG engagement and corporate financial performance, the evidence remains context-dependent. Industrial firms face environmental externalities, regulatory pressure, and capital-intensive operations, which may shape this relationship differently. This article examines the association between overall ESG scores, individual environment
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Written by Percy Huata Panca
Published on Issue 1 Vol 11, 2026
Job satisfaction is widely understood as a proximal attitudinal predictor of organizational commitment. However, workplace data are typically hierarchical because employees are embedded in teams, departments, and supervisory units. Single-level analyses cannot distinguish individual satisfaction effects from shared contextual influences. They also cannot test whether the strength of the satisfaction–commitment association differs across work units. This article specifies a multilevel statistical
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Written by Neni Meidawati
Published on Issue 1 Vol 11, 2026
This article explores the phenomenon of moral hazard and its role in corporate tax avoidance practices. Tax avoidance is a deliberate action taken by companies to reduce their tax obligations, both legally and illegally. Due to the unclear boundaries between legal and illegal actions, the legality of corporate tax practices is ultimately determined by the authorities, which define what is permitted and what is prohibited. The purpose of this article is to examine how differences in interests bet
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Written by Zeyad Almatarneh
Published on Issue 1 Vol 11, 2026
This paper looks into the problems linked with the implementation of digital accounting in commercial companies in Jordan. It also investigates how the problems can be solved by enacting more comprehensive legislation. The study used a quantitative descriptive-analytical method, where a sample of 300 individuals in the accounting, finance, and other relevant fields in commercial companies was analyzed. To test the study hypotheses, the researcher used Structural Equation Modelling (SEM) with the
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