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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