This study examined the relationship between county government financial expenditure and local economic development in Kisii County, Kenya. Although devolution has increased the financial resources allocated to county governments, Kisii County continues to face development challe...
Open access
Research Article10.9734/ajeba/2026/v26i72331
Background: Environmental degradation and climate change have intensified the need to strengthen environmental awareness among future professionals. For accounting students, knowledge of green accounting, ethical sensitivity, and climate change may shape their understanding of en...
Open access
Research Article10.9734/ajeba/2026/v26i72328
Aims: Women’s participation in decision-making is a central component of empowerment, yet evidence remains limited for informal and home-based textile handicraft work in rural Bangladesh. This study assesses women’s empowerment among female textile handicraft workers in Jamalpur...
Open access
Research Article10.9734/ajeba/2026/v26i72329
Last-mile delivery (LMD) has become a visible sustainability interface through which consumers evaluate firms’ environmental commitment, service value and price justification in logistics-service contexts. This study examines how Perceived Environmental Effort (PPE) influences La...
Open access
Research Article10.9734/ajeba/2026/v26i72324
Background: Global index providers such as MSCI influence international investment decisions by assessing market accessibility and classification, which may affect investor expectations and stock-price movements. Aims: This study examines the reaction of the Indonesian stock mar...
Open access
Research Article10.9734/ajeba/2026/v26i72325
Aims: To quantify industrial green development efficiency across 30 Chinese provinces from 2010 to 2024 and examine how digital inclusive finance affects this efficiency, with particular attention to the underlying mechanisms, heterogeneity across regions and firm types, and key...
Open access
Research Article10.9734/ajeba/2026/v26i72326
This study examined the role of artificial intelligence governance in balancing innovation, ethics, and business growth. It adopted an exploratory research design and analysed secondary data from 10 purposively selected scholarly publications retrieved through Google Scholar usin...
Open access
Research Article10.9734/ajeba/2026/v26i72327
Background: Behavioural finance challenges the assumption of fully rational investment decisions by showing that cognitive biases can shape how retail investors evaluate risk, information and market opportunities. In this context, integrating behavioural biases with the Theory of...
Open access
Research Article10.9734/ajeba/2026/v26i72323
Regional industrial growth depends partly on the efficiency with which labour and capital are used in the production process. This study examines the factors associated with labour productivity in the industrial sector across 21 Indian states. Using secondary data from published...
Open access
Research Article10.9734/ajeba/2026/v26i72322
Background: Social media has become an important communication and relationship-management channel for banks, particularly in-service contexts where trust, responsiveness and customer engagement influence behavioural outcomes. In India, however, limited empirical evidence explain...
Open access
Research Article10.9734/ajeba/2026/v26i72320