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All published articles 2306

Determining the Relationship between Financial Planning and Financial Accountability in Bushenyi District Local Government, Uganda

Matovu Juma, Nyambane David, Olorunnisola Abiola Olubukola & Manyange Michael · Asian Journal of Economics, Business and Accounting · 2025

In recent years, the adoption of Integrated Financial Management Information Systems (IFMIS) has been instrumental in promoting fiscal transparency, enhancing financial oversight, and optimizing resource allocation in government sectors globally World Bank (2022). This study exam...

Open access Research Article 10.9734/ajeba/2025/v25i31725

Optimal Portfolio Selection During the Health Crisis of Covid-19: Examining Risk-Based Allocation Methods

Zied BOUAZIZ & Ibtissem SAID · Asian Journal of Economics, Business and Accounting · 2025

The minimum variance portfolio weights, the ERC (Equally-weighted Risk Contribution) portfolio, the MDP (Most Diversified Portfolio), the IVP (Inverse Volatility Portfolio), and the MDECP (Maximum Decorrelation Portfolio) are all direct functions of the estimated covariance matri...

Open access Research Article 10.9734/ajeba/2025/v25i31719

Exchange Rate Fluctuation and the Value of the Nigerian Naira: The Mediating Effects on Pricing Strategies of Local Firms

Adeyemi Wasiu ALABI, Oluwasegun David OJO, Ishola Rufus Akintoye, Joseph Seun KOLAWOLE & Grace Oluwatofunmi ADELEYE · Asian Journal of Economics, Business and Accounting · 2025

This study investigated the effect of U.S dollar exchange rate fluctuations on the purchasing power of Naira and the pricing strategies of local traders in Nigeria. The study adopted a mixed research design (descriptive and ex-post facto). For the descriptive survey, the study po...

Open access Research Article 10.9734/ajeba/2025/v25i31720

Entrepreneurial Orientation, Innovation Capabilities and the Performance of Culinary Tourism Centers: The Moderating Role of Social Media in East Surabaya

Dewi Urip Wahyuni, Teman Koesmono, Eka Yuliati & Mar’a Elthaf Ilahiyah · Asian Journal of Economics, Business and Accounting · 2025

Aims: The aims of this research to determine the influence of entrepreneurial orientation on innovation ability and SWK performance through social media. The abstract provides a cursory overview of the research endeavor; however, it necessitates refinement in terms of clarity and...

Open access Research Article 10.9734/ajeba/2025/v25i31721

The Impact of Taxation on Economic Growth and Development

Belau Kazeem. S, Sunmonu, Sadiat, O & Odeyale, Adeolu, J. · Asian Journal of Economics, Business and Accounting · 2025

Since Nigeria is an open economy that engage in international trade the importance of identification of revenue source that would help the country improve its economic growth and development is very sacrosanct. The identification of tax revenue is very relevant in enhancing the c...

Open access Research Article 10.9734/ajeba/2025/v25i31718

Maximizing Profits and Resource Efficiency in Large Cardamom Farming: Insights from Lamjung, Nepal

Pranish Ghimire, Milan Bhattarai, Prabhat K.C., Lakshya Deep Devkota & Pratik Gurung · Asian Journal of Economics, Business and Accounting · 2025

Large cardamom is a highly valued cash crop among the farmers in hilly areas of Nepal. Considering the research gap in optimum resource utilization, and trend for resource use among the producers, the study aimed to assess the resource use efficiency of large cardamom production....

Open access Research Article 10.9734/ajeba/2025/v25i31715

Moderation Analysis in Business Research: Concepts, Methodologies, Applications and Emerging Trends

Sathyanarayana S & Mohanasundaram T · Asian Journal of Economics, Business and Accounting · 2025

Moderation analysis is an essential statistical technique employed to examine the effect of the strength or direction of the relationship between two variables by a third variable, which is referred to as a moderator. This essay seeks to provide an all-encompassing model of moder...

Open access Research Article 10.9734/ajeba/2025/v25i31716

Mapping the Impact of Skill Development on Sustainable Livelihoods of Tribal Youth: A Bibliometric Approach

Kishore Kumar Das · Asian Journal of Economics, Business and Accounting · 2025

In order to increase employability, productivity, and economic resilience and support sustainable livelihoods particularly for tribal youth’s skill development is essential. By analysing academic literatures from Scopus databases, this study does a bibliometric analysis from 1999...

Open access Research Article 10.9734/ajeba/2025/v25i31717

Determining the Relationship between Internal Controls and Financial Accountability in Bushenyi District Local Government, Uganda

Matovu Juma, Nyambane David & Sewanyina Muniru · Asian Journal of Economics, Business and Accounting · 2025

Implementing Integrated Financial Management Information Systems in terms of internal controls has been essential in recent years for increasing financial oversight, fostering transparency, and boosting resource management in government sectors across the globe. This study examin...

Open access Research Article 10.9734/ajeba/2025/v25i31713

Financial Risk Management in Zimbabwe

Noel Marimira & Babandi Ibrahim Gumel · Asian Journal of Economics, Business and Accounting · 2025

Aims: The study aimed to develop a comprehensive framework tailored to the specific challenges faced by businesses Study Design:  Qualitative research design. Place of Study: Financial stakeholders in Zimbabwe Methodology: The researcher chose 15 important players in Zimbabwe's f...

Open access Research Article 10.9734/ajeba/2025/v25i31714

The Role of Artificial Intelligence in Strategic Decision-Making

Noel Marimira & Babandi Ibrahim Gumel · Asian Journal of Economics, Business and Accounting · 2025

Aims: The aim of the paper was to examine the issues associated with AI in business decision-making, focusing on matters such as bias, competence, the absence of a comprehensible strategy as well as inadequate attention to strategic, legal and explainability factors. Study Design...

Open access Research Article 10.9734/ajeba/2025/v25i31712

Financial Technology and Its Effects on Small and Medium-scale Enterprises in Ghana: An Explanatory Research

Tobias Kwame Adukpo & Nicholas Mensah · Asian Journal of Economics, Business and Accounting · 2025

The study is motivated by the growing importance of financial technology in SME operations and the need to understand its impact on business performance in developing economies like Ghana. The research pursued three objectives: exploring awareness and perceptions of fintech adopt...

Open access Research Article 10.9734/ajeba/2025/v25i31709

The Impact on Financial Performance of Unit Trust Funds in Kenya by Investment Diversification

Kennedy Omondi Okeyo · Asian Journal of Economics, Business and Accounting · 2025

The main objective of investors was to increase their wealth when taking part in investment. This can be achieved when there is upsurge in share prices. Kenya unit trust funds have been performing poorly compared to the other parts in the rest of the world. The lowly performance...

Open access Research Article 10.9734/ajeba/2025/v25i31710

Impact of Government Expenditure on Economic Growth of Ghana

Nicholas Mensah & Tobias Kwame Adukpo · Asian Journal of Economics, Business and Accounting · 2025

The paper focuses on the effect of government expenditure on economic growth in Ghana. The study sought to discover and analyze the effect of Government recurrent and capital expenditure on economic growth. The independent variables considered in this research constitute Governme...

Open access Research Article 10.9734/ajeba/2025/v25i31706