This study investigates the impact of digital financial inclusion on rural household income using panel data from 31 Chinese provinces (2011–2023). Employing a two-way fixed effects model, mediating effect analysis with bootstrap testing, and regional heterogeneity analysis, we f...
Open access
Research Article10.9734/sajsse/2026/v23i91384
In emerging markets such as Kenya, the efficient utilisation of human resources directly influences the integrity of corporate reporting. This study investigated the effect of human capital efficiency (HCE) on the financial reporting quality (FRQ) of firms listed on the Nairobi S...
Open access
Research Article10.9734/sajsse/2026/v23i91385
Time-use research has changed the empirical understanding of work, care and everyday life in India by recording activities that conventional labour statistics often classify incompletely or omit. This critical narrative review traces the evolution of Indian time-use studies from...
Open access
Research Article10.9734/sajsse/2026/v23i91386
Women working in frontline sectors struggle to balance professional and family responsibilities, especially in places where traditional gender roles are still strong. However, there is limited evidence on family attitudes towards women’s employment and work–life balance in Bangla...
Open access
Research Article10.9734/sajsse/2026/v23i91383
Background: Despite macroeconomic expansion, Odisha exhibits a stark economic divide between its coastal hubs and tribal interior blocks, with this vulnerability frequently worsened by recurring severe climate shocks. Objectives: This study quantifies the growth elasticity of fin...
Open access
Research Article10.9734/sajsse/2026/v23i91382
Tourism has become an important enabler of regional development, as it improves employment, supports the preservation of culture and the polypod growth of families, and enhances the regional economic environment. The present study examines the multidimensional effects of religion...
Open access
Research Article10.9734/sajsse/2026/v23i91380
Manufacturing firms face the challenge of controlling production costs while maintaining product quality, functionality, and customer value. Value engineering provides a systematic approach to examining product functions, specifications, materials, and production alternatives to...
Open access
Research Article10.9734/sajsse/2026/v23i91381
Public health concerns involving respiratory infectious diseases can disrupt tourism operations, destination management, local economies, and community well-being. This study explored sustainable co-management strategies through which tourism businesses and government authorities...
Open access
Research Article10.9734/sajsse/2026/v23i91379
This study examines and compares the challenges faced by organised and unorganised micro and small manufacturing enterprises (MSEs) in Ludhiana district, Punjab. Primary data were collected during 2021–22 through a pre-tested semi-structured questionnaire administered through per...
Open access
Research Article10.9734/sajsse/2026/v23i81378
Family businesses make important contributions to employment, income generation, wealth creation, and intergenerational entrepreneurship in Nigeria, yet many experience difficulty surviving beyond the founding generation. Succession challenges, socio-cultural dynamics, competing...
Open access
Research Article10.9734/sajsse/2026/v23i81377