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Asian Journal of Economics, Business and Accounting

Published by SCIENCEDOMAIN international · ISSN (electronic) 2456-639X

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2,306

Articles indexed

278

2026 articles

2,305

Open access

9,048

Citations (indexed)

Publications by year

Articles (2306)

The Green Brain Model: A Neurobehavioral Framework for Sustainable Consumption in Emerging Markets

Damari Justus Tandas · Asian Journal of Economics, Business and Accounting · 2026

Sustainable consumption is an important aspect in the global agenda for development, but in emerging markets, behavioral adoption is still low compared to awareness and intention. Although previous studies have focused on the role of marketing communication and digital engagement...

Open access Research Article 10.9734/ajeba/2026/v26i32210

Internal Control Management as a Predictor of Financial Reporting Quality: Evidence from Microfinance Institutions in Bacolod City

Jason B. Cercado, Jessa M. Algodon, Ma. Nica B. Autea, Rhizzza Mae S. Giamal, Ericka R. Sagum & Pauline Regina B. Tomaro · Asian Journal of Economics, Business and Accounting · 2026

Background: Microfinance institutions (MFIs) serve as a bridge between the formal financial sector and underserved communities needing economic support. Internal control is a critical foundation for MFIs because it strengthens stability, transparency, and trust while supporting e...

Open access Research Article 10.9734/ajeba/2026/v26i32208

Green Accounting Practices and Financial Performance: Empirical Evidence from Listed Manufacturing Firms in Nigeria

S. O. Yinus & E. A. Alagbe · Asian Journal of Economics, Business and Accounting · 2026

Green accounting integrates environmental costs into financial reporting, promoting sustainability alongside economic performance, especially in environmentally intensive sectors like transportation. It helps firms improve long-term financial performance, regulatory compliance, a...

Open access Research Article 10.9734/ajeba/2026/v26i32206

Electronic Payment Systems and Non-oil Tax Revenue Performance in Nigeria: A Fiscal Capacity Perspective

Olaoye Clement Olatunji & Adeyiola Ibiwumi · Asian Journal of Economics, Business and Accounting · 2026

This study examines the impact of electronic payment systems on non-oil tax revenue performance in Nigeria, adopting a fiscal capacity perspective. Using quarterly data from the Federal Inland Revenue Service (FIRS) covering the period from 2011 to 2022, the research employs desc...

Open access Research Article 10.9734/ajeba/2026/v26i32207

Trends and Patterns in Work–Life Integration: A Bibliometric Study

Anu Kohli, Divya Verma & Jhalkesh Sharma · Asian Journal of Economics, Business and Accounting · 2026

The increasing demands of modern workplaces and evolving social structures have brought work-life integration (WLI) into sharper focus. Unlike traditional work-life balance, WLI emphasises the seamless coexistence of work and personal responsibilities. Prior literature on work–li...

Open access Research Article 10.9734/ajeba/2026/v26i32205

Foreign Direct Investment and Youth Unemployment in Nigeria: Reassessing the Employment Transmission Mechanism

Chinwe Monica Madueke, Joan Nwamaka Ozoh, Onwka Irene Nkechi, Mathew Okechukwu Nwokoye & Chinasa Ifeoma Obi · Asian Journal of Economics, Business and Accounting · 2026

Nigeria continues to have chronically high youth unemployment despite continued foreign direct investment (FDI) inflows, contradicting traditional development theory's assertion that FDI inflows boost employment through investment expansion and knowledge transfer. This study uses...

Open access Research Article 10.9734/ajeba/2026/v26i32204

Fixed Deposits, Fund Size and Performance of Unit Trust Funds in Kenya

H. K. Isabwa, E. M. Kimani & N. Avutswa · Asian Journal of Economics, Business and Accounting · 2026

Aim: To determine the moderating effect of fund size on the relationship between investing in fixed deposits and performance of unit trust funds in Kenya. Study Design: Causal design. Place and Duration of Study: Census: Unit Trust Funds in Kenya for the period between January 20...

Open access Research Article 10.9734/ajeba/2026/v26i32203

Analysis of The Free Nutritional Meal Program (MBG) from A Human Resource Management (HR) Perspective

Marja Sinurat & Lijan Poltak Sinambela · Asian Journal of Economics, Business and Accounting · 2026

Background and Aims: MBG is frequently considered as a social or health initiative focused at increasing the quality of human resources and welfare. Human resource development (HRD) is an important part of a country's growth. This study aims to analyze the Free Nutritious Meal Pr...

Open access Research Article 10.9734/ajeba/2026/v26i32202

Firm Characteristics and Financial Stability in The Insurance Sector: A Critical Review of Literature

Jonathan Sila Nyamai & Ambrose Jagongo · Asian Journal of Economics, Business and Accounting · 2026

This study underscores a systematic review of the extant literature examining the relationship between firm characteristics and financial stability. The review was theoretically anchored in the buffer theory of capital adequacy, efficiency theory, market power theory, and stakeho...

Open access Research Article 10.9734/ajeba/2026/v26i32200