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All published articles 2306

The Role of Machine Learning in Enhancing Corporate Financial Planning

Uche N. Chukwukaelo, Rapuluchukwu P. Igbojioyibo & Jacob K. Abu · Asian Journal of Economics, Business and Accounting · 2024

Aim: To examine the role of machine learning in enhancing corporate financial planning. Problem Statement: In the past, corporate financial planning relied on statistical models and expert judgment which are often constrained by predefined assumptions and historical data. By so d...

Open access Research Article 10.9734/ajeba/2024/v24i111540

Analysis of Selling Price Determination in Maju Sejahtera Cooperative Beef Cattle Farming Business: Implementation of Accretion Accounting

Fitri Mareta, Depita Anggraini & Wahyu Setyawan · Asian Journal of Economics, Business and Accounting · 2024

Aims: This study aims to analyze the accounting for biological assets and the determination of selling prices in the Maju Sejahtera Livestock Production Cooperative (KPT) based on PSAK 69. Study Design: This study uses a qualitative descriptive method to describe how the accounti...

Open access Research Article 10.9734/ajeba/2024/v24i111538

The Mediating Effect of Service Quality on Total Quality Management and Customer Loyalty in Banking Sector

Hussein Adnan Essa Alallq · Asian Journal of Economics, Business and Accounting · 2024

The aim of the research is to scrutinize the effect of TQM on customer loyalty through the mediation of quality service. The data was collected from workers of private banks in Iraq. Cluster sampling technique was used to collect the data. There were 390 employees taken as a samp...

Open access Research Article 10.9734/ajeba/2024/v24i111539

A Comparative Analysis of Accounting Ethics in Decision Making between Private and Public Organizations: A Case Study of Morogoro Municipality, Tanzania

Albano A. Masangura & John B. Tlegray · Asian Journal of Economics, Business and Accounting · 2024

Ethics in organizations is a matter of great interest to those entrusted to run the organizations. The purpose of this study was to conduct a comparative analysis of accounting ethics in decision making between private and public organizations within Morogoro Municipality, aiming...

Open access Research Article 10.9734/ajeba/2024/v24i101537

Corporate Governance in Nigeria: Evolution, Regulatory Frameworks and Challenges

Yakubu Shaba & Sa’idu Idris · Asian Journal of Economics, Business and Accounting · 2024

Aims: Undoubtedly, good corporate governance is critical for economic growth and development. In Nigeria, corporate governance has undergone a considerable revolution, driven by regulatory reforms, global standards as well as the need to strengthen corporate institutions. This re...

Open access Research Article 10.9734/ajeba/2024/v24i101533

Bank-specific and Macroeconomic Determinants of Commercial Banks Profitability in Kenya

Deborah Oseko, Elijah Ng’eno & Naftaly Mose · Asian Journal of Economics, Business and Accounting · 2024

This study focuses and examines the impact of bank-specific factors and macroeconomic determinants on the financial performance of commercial banks listed on the Nairobi Securities Exchange (NSE) during the period spanning from 2011 to 2020. The research is anchored on transactio...

Open access Research Article 10.9734/ajeba/2024/v24i101534

Impact of Debt Composition and Accounting Conservatism on Financial Distress in Emerging Markets

Rodgers Kimutai Maiyo, Josephat Cheboi & Patrick Limo · Asian Journal of Economics, Business and Accounting · 2024

Aims: This study investigates the impact of debt composition, specifically short-term and long-term debt, on corporate financial distress, focusing on the moderating role of accounting conservatism. It aims to understand how firms in emerging markets, particularly Kenya, can achi...

Open access Research Article 10.9734/ajeba/2024/v24i101535

Integrating Activity-based Costing with Continuous Enhancement: A Strategic Approach to Operational Efficiency and Cost Management

Mohamed M. El-Gibaly · Asian Journal of Economics, Business and Accounting · 2024

The main objective of this research is to show how integrating activity-based costing (ABC) with continuous improvement processes can enhance cost management and operational efficiency. The development of automated firms and global firms has necessitated a shift in principles and...

Open access Research Article 10.9734/ajeba/2024/v24i101536

Predictors of Individual Work Performance among Private Business Companies for an Enhanced Organizational Human Resource Plan

Melvin Soriano · Asian Journal of Economics, Business and Accounting · 2024

This study aimed to examine the influence of organizational culture and multi-dimensional self-control as predictors of individual work performance among employees in private business companies. A descriptive-correlational research design was employed, involving 110 respondents f...

Open access Research Article 10.9734/ajeba/2024/v24i101531

The Impact of Technological Innovations on Bank Performance in Emerging Economies

Charles O. Manasseh, Chine Sp Logan & Kenechukwu K. Ede · Asian Journal of Economics, Business and Accounting · 2024

On a global scale, technological innovations have achieved great success in the process of economic development of national economies, especially in the banking sector. Technological innovation is largely used by the banking sector to create competitive intelligence and competiti...

Open access Research Article 10.9734/ajeba/2024/v24i101532

The Role of the Federal Internal Audit Board in Enhancing Performance Efficiency to Reduce Financial and Administrative Corruption

Yosra Mnif Sellami & Zaki Jabbar Kadim · Asian Journal of Economics, Business and Accounting · 2024

This research aims to enhance the efficiency of the performance of internal control and auditing bodies by establishing the Federal Internal Control Council, which would reduce the phenomenon of financial and administrative corruption in government institutions. The descriptive (...

Open access Research Article 10.9734/ajeba/2024/v24i101529

Microfinance, Financial Inclusion and Economic Welfare in Africa: A Panel Investigation

Charles O. Manasseh, Chine Sp Logan & Kenechukwu K. Ede · Asian Journal of Economics, Business and Accounting · 2024

This study explores the relationship between microfinance, financial inclusion, and economic welfare in a sample of 23 African countries for the period of 2004 to 2023 using annual time series data. We measured microfinance with the number of Branches of Microfinance banks, Micro...

Open access Research Article 10.9734/ajeba/2024/v24i101530

Effects of Organizational Culture on Risk Management Practices and Outcome in Banking Sector in Nigeria

Amuzat Saadat A. & Sopelola Tolulope A. · Asian Journal of Economics, Business and Accounting · 2024

This research investigates the relationship between organizational culture and risk management practices and outcome in the Nigerian Banking sector. The research employed a descriptive cross-sectional research approach and collected data through a self-structured digital question...

Open access Research Article 10.9734/ajeba/2024/v24i101526

Impact of Internal Branding on Employee Engagement in Commercial Banks: A Case Study of CRDB Bank in Morogoro

Happyness Robert Mwasha & John B. Tlegray · Asian Journal of Economics, Business and Accounting · 2024

Employee engagement is one of the critical ingredients for organizational success, and ensuring high levels of attainment has always been among the nightmares of managers in the banking sector. Based on the situation described above, the study examined the impact of internal bran...

Open access Research Article 10.9734/ajeba/2024/v24i101527