Kenya Revenue Authority has introduced several reforms to enhance turnover tax compliance among SMEs and reduce the need for assistance from tax practitioners. Despite these efforts to support micro-enterprises, uptake remains low. This study examined the effect of tax administra...
Open access
Research Article10.9734/ajeba/2026/v26i82351
The share of the manufacturing sector in Kenya's GDP has been declining for over a decade starting from a high of 12% in 2011 to a low of 7% in 2024. This decline raises concerns about Kenya's ability to attain its Vision 2030 goal of becoming a middle-income country by the year...
Open access
Research Article10.9734/ajeba/2026/v26i82347
This study investigates how small-town hotels implement marketing strategies and manage service quality in secondary, transit-oriented destinations. Although previous research has extensively covered hospitality in major tourist hubs, limited attention has been given to the uniqu...
Open access
Research Article10.9734/ajeba/2026/v26i82348
This study examines the relationship between financial literacy and access to finance among small business owners in Ghana. Financial literacy was measured through items on budgeting, cash-flow management, interest, financial statements, borrowing costs, insurance and investment...
Open access
Research Article10.9734/ajeba/2026/v26i82349
Behavioural finance explains how cognitive biases can lead investors to make systematic errors when making investment decisions, potentially resulting in poor or harmful outcomes. Biases such as overconfidence and regret or loss aversion distort investors’ perceptions and judgeme...
Open access
Research Article10.9734/ajeba/2026/v26i82345
Artificial intelligence has moved from specialised analytical support to a strategic infrastructure for banking, yet evidence of transformation remains more uneven than the prevailing innovation narrative suggests. This critical narrative review examines how artificial intelligen...
Open access
Research Article10.9734/ajeba/2026/v26i82346
This study evaluates the corporate governance quality of five conventional commercial banks in Bangladesh using a disclosure-based composite governance index. The study adopts a quantitative, cross-sectional, disclosure-based design using secondary data collected from the audited...
Open access
Research Article10.9734/ajeba/2026/v26i82343
This study empirically investigates the effects of selected macroeconomic determinants on foreign direct investment (FDI) inflows in Kenya. Using annual time-series data covering 1986–2021, the study applies an autoregressive distributed lag (ARDL) model to capture short-run dyna...
Open access
Research Article10.9734/ajeba/2026/v26i82344
This study examines the relationship between financial literacy, behavioural biases, and the use of formal financial services among tribal households in Gumla district, Jharkhand. A descriptive and exploratory design was employed. Primary data were collected from 60 households ac...
Open access
Research Article10.9734/ajeba/2026/v26i82341
This study examines the dynamic relationship between government expenditure on agriculture and agricultural growth in Rajasthan using annual time-series data for 1980–2018. Four functional specifications were estimated to assess the relationships among agricultural expenditure, a...
Open access
Research Article10.9734/ajeba/2026/v26i82342