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All published articles 2306

Evaluating the Effectiveness of Environmental CSR Practices in the Mining Sector: Evidence from SECL

Hemkiran Sahu & Kumar Aditya · Asian Journal of Economics, Business and Accounting · 2026

The mining sector is inherently associated with significant environmental challenges such as land degradation, biodiversity loss, and pollution, raising critical concerns about sustainable resource management. Although Corporate Social Responsibility (CSR), institutionalized unde...

Open access Research Article 10.9734/ajeba/2026/v26i42250

Factors Influencing Contact Channel Selection among Customers of Maltese Core Domestic Banks

Kamy Dimech & Ayrton Zarb · Asian Journal of Economics, Business and Accounting · 2026

Background: The Maltese banking sector is rapidly adopting multi-channel services, combining digital platforms with traditional branches to meet diverse customer needs. However, limited research on customer channel preferences creates a gap that may lead to misaligned strategies,...

Open access Research Article 10.9734/ajeba/2026/v26i42249

Strategic Planning and Organizational Performance in the Iraqi Public Sector: The Mediating Role of Organizational Agility

Kadhim Nazar Attyah Al-Rikabi · Asian Journal of Economics, Business and Accounting · 2026

Public organizations in Iraq face chronic pressures to improve service quality, resource utilization, and responsiveness in a turbulent governance environment. This study examines whether strategic planning (SP) enhances organizational performance (OP) directly and indirectly thr...

Open access Research Article 10.9734/ajeba/2026/v26i42246

Internal Audit Deficiencies as Predictors of Perceived Fraud Risk: Survey Evidence from Small Business Owners in the United States

Oluwafunmilayo Adekemi Oyewole · Asian Journal of Economics, Business and Accounting · 2026

Small enterprises in the United States may face heightened exposure to financial misconduct due to limited resources, lean staffing, and informal operational structures that can constrain the effectiveness of internal oversight mechanisms. Despite the recognized importance of int...

Open access Research Article 10.9734/ajeba/2026/v26i42247

Mediating Effect of Brand Preference on The Relationship between Brand Awareness and Brand Performance of Selected Deposit Money Banks in Kaduna Metropolis

Kyauta Nathan Bawa · Asian Journal of Economics, Business and Accounting · 2026

The Nigerian banking sector has become increasingly competitive, with Deposit Money Banks (DMBs) investing substantially in branding strategies to enhance market performance. This study investigated the mediating role of brand preference in the relationship between brand awarenes...

Open access Research Article 10.9734/ajeba/2026/v26i42248

Factors Influencing Brand Trust in Local Kirana Stores: Evidence from Gumla, a Tribal District of Jharkhand, India

Afreen Ejaz · Asian Journal of Economics, Business and Accounting · 2026

Background: Rural and tribal communities like those in Gumla, Jharkhand rely heavily on kirana stores for daily needs, social interaction, credit access, and local information, making them central to community life. In such settings, brand trust is driven more by personal relatio...

Open access Research Article 10.9734/ajeba/2026/v26i42244

Beyond Cognitive Ability: The Role of Emotional Intelligence Dimensions in Enhancing Job Performance in Higher Education

Shah Hussain & Farzana Gulzar · Asian Journal of Economics, Business and Accounting · 2026

This study investigates the differential effects of emotional intelligence (EI) dimensions-self-awareness (SA), self-regulation (SR) and social competence (SC) on job performance (JBP) among academic staff in higher education institutions in Jammu and Kashmir, India. Grounded in...

Open access Research Article 10.9734/ajeba/2026/v26i42245

GST Collection in India (2017–2026): An Empirical Study of Fiscal Federalism and Revenue Performance

P. Paramasivam, V. Rangasamy & R. Elango · Asian Journal of Economics, Business and Accounting · 2026

The introduction of Goods and Services Tax (GST) in India in 2017 brought significant development across the financial system of the country. It is a crucial accountability for all production and service businesses. During the pre-GST period, there had been significant tax non-pa...

Open access Research Article 10.9734/ajeba/2026/v26i42243

Digital Payment Penetration and Its Impact on Financial Behaviour and Inclusive Economic Development in India: A Statistical Analysis of UPI

Naziya Arif, Mohd Hanif & Anukriti Mishra · Asian Journal of Economics, Business and Accounting · 2026

The rapid adoption of the Unified Payments Interface (UPI) in India has emerged as a game-changer in the digital finance industry. In addition to increasing financial inclusion, UPI has had a direct impact on consumer and business financial culture by facilitating the transition...

Open access Research Article 10.9734/ajeba/2026/v26i42242

Reimagining Service Systems in the Levant: The Role of Comprehensive Big Data Analytics, Business Analysis, and Artificial Intelligence

Mohammed Yousef Bteibt · Asian Journal of Economics, Business and Accounting · 2026

This conceptual study develops an integrated theoretical framework linking comprehensive big data analytics (BDA), business analysis (BA), and artificial intelligence (AI) to service system reconfiguration and multi-level service advantage in the Levant region (Jordan, Lebanon, S...

Open access Research Article 10.9734/ajeba/2026/v26i42241

The Impact of Financial Inclusion on Agricultural Productivity in West African Countries (2010-2022)

Omenihu Friday & C. Ike Chigozie · Asian Journal of Economics, Business and Accounting · 2026

Background: Agriculture is a vital sector in West Africa, employing 60% of the workforce and contributing 35% to the region's GDP, with crops like millet, sorghum, and rice being major staples. The rapid development of financial systems and mobile technology in the 1980s and 1990...

Open access Research Article 10.9734/ajeba/2026/v26i42239

Firm Level Factors, Market Power, Interest Rate and Financial Stability of Commercial Banks in Nigeria

Malgit Amos Akims & Kanang Amos Akims · Asian Journal of Economics, Business and Accounting · 2026

The study sought to examine the effect of firm level factors on financial stability of commercial banks in Nigeria. The specific objectives were to determine the effect of capital adequacy, bank size, management efficiency and earnings ability on financial stability of commercial...

Open access Research Article 10.9734/ajeba/2026/v26i42240

Reconceptualising Motivation in the Gig Economy: A Systematic Review of Algorithmic, Intrinsic and Extrinsic Drivers

Padmalini Singh, M. Rizwana, Bhavya Vikas & Gayatri Panda · Asian Journal of Economics, Business and Accounting · 2026

The high growth rate of the gig economy has turned the conventional employment relations into digital mediated task based relations that are controlled by algorithm systems. Nevertheless, the study of gig worker motivation is still a fragmented field of study in theoretical frame...

Open access Research Article 10.9734/ajeba/2026/v26i42238

Determinants and Heterogeneity of District Level Financial Inclusion in Rajasthan, India: Evidence from Swamy’s Panel Data Random Coefficient Model

Aashi Jain & C. R. Bishnoi · Asian Journal of Economics, Business and Accounting · 2026

Financial inclusion promotes access to affordable financial services for marginalised groups, supporting economic growth. However, many households in India remain financially excluded despite banking sector progress. This study examines the heterogeneity and determinants of finan...

Open access Research Article 10.9734/ajeba/2026/v26i42237

Challenges of Value Added Tax Administration and Taxpayer Compliance Behavior: The Case of Negele Town Revenue Authority, Oromia Regional State, Ethiopia

Dadhi Kura & Dilgasa Bedada · Asian Journal of Economics, Business and Accounting · 2026

Value Added Tax is Ethiopia's primary source of domestic revenue, yet local-level administrative challenges remain poorly documented. This study examines VAT administration challenges and taxpayer compliance behavior at the Negele Town Revenue Authority in Oromia Regional State,...

Open access Research Article 10.9734/ajeba/2026/v26i42234