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Asian Journal of Economics, Business and Accounting

Published by SCIENCEDOMAIN international · ISSN (electronic) 2456-639X

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2,306

Articles indexed

278

2026 articles

2,305

Open access

8,190

Citations (indexed)

Publications by year

Articles (2306)

Advancing Financial Inclusion for Small and Medium Enterprises through Generative AI Frameworks in the United States

Lauret Kambili Maduka · Asian Journal of Economics, Business and Accounting · 2025

Aim: This study examines the role of generative AI in enhancing financial inclusion among Small and Medium Enterprises (SMEs) in the United States. It explores the potential of AI- driven frameworks in mitigating financial constraints, improving credit accessibility, and streamli...

Open access Research Article 10.9734/ajeba/2025/v25i21688

ICT Leapfrogging and Stock Market Performance in Selected Sub-Saharan African Countries

Okereke, Ike Godslove, Onakoya A. B. & Amusa, Bolanle O. · Asian Journal of Economics, Business and Accounting · 2025

ICT leapfrogging hypothesis suggests that developing countries like SSA countries should skip traditional stages of development and rapidly embrace information communication technology. According to this hypothesis, developing countries would experience rapid development if they...

Open access Research Article 10.9734/ajeba/2025/v25i21686

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

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

In recent years, the implementation of Integrated Financial Management Information Systems in terms of financial reporting has become critical for promoting transparency, enhancing financial oversight, and improving resource management in government sectors worldwide. Recognizing...

Open access Research Article 10.9734/ajeba/2025/v25i21683

Mediating Effect of Work Environment on the Relationship between Locus of Control, learning Goal Orientation and Training Transfer of Genz Employees of Start-Up Companies in Jakarta

Audria Cahya Tari, Habibullah Jimad & Ribhan · Asian Journal of Economics, Business and Accounting · 2025

This research aims to determine the influence of locus of control, learning goal orientation and work environment on training transfer of GenZ employees with self-efficacy as a mediating variable, the sample in this study was 210 Gen Z respondents in Start-Up Companies in Jakarta...

Open access Research Article 10.9734/ajeba/2025/v25i21684

Awareness of Privacy Law among Supermarket Owners: A Study of Video Surveillance Practices in Dar es Salaam, Tanzania

Alex Robert Marwa · Asian Journal of Economics, Business and Accounting · 2025

The widespread installation of video surveillance systems in supermarkets has facilitated unprecedented collection and analysis of personal data, raising significant concerns regarding customer privacy rights. Despite this extensive data collection, supermarket owners exhibit lim...

Open access Research Article 10.9734/ajeba/2025/v25i21685

Macroeconomic Factors and Stock Market Performance Based on New Evidence: A Case Study from Nigeria

Abiodun Akanbi · Asian Journal of Economics, Business and Accounting · 2025

The nexus between macroeconomic conditions and stock market performance is multifaceted in nature. One of the considerations of investors before investing in the stock market is to assess the macro-economic environment of the country. There have been divergent views on the relati...

Open access Research Article 10.9734/ajeba/2025/v25i21680

The Role of Productivity on the Relationship between Strategic Performance and Profit

Amal Abdulhusssain Kuhait, Ahmed Algburi & Ehab H. Sahib · Asian Journal of Economics, Business and Accounting · 2025

The research aimed to know the extent to which productivity linked to profit contributes to evaluating strategic performance as one of the financial methods of the company (Iraqi Engineering Works). The investigator employed the applied analytical methodology in the practical dom...

Open access Research Article 10.9734/ajeba/2025/v25i21681

The Interplay among Sustainability Reporting, Gross Profit Margin and Corporate Tax Strategies

Lenny · Asian Journal of Economics, Business and Accounting · 2025

This paper examines the intricate relationship between sustainability reporting, gross profit margin (GPM), and corporate tax strategies, particularly focusing on the role of corporate tax turnover ratio (CTTOR) as a moderating variable within coal mining corporations listed on t...

Open access Research Article 10.9734/ajeba/2025/v25i21679

Evaluating the Effect of Tunnelling on Tax Aggressiveness Among Listed Non-financial Multinational Corporations (MNCs) In Nigeria

Awodiran M. A, Lanre-Jimoh, B. O & Jabar A. A. · Asian Journal of Economics, Business and Accounting · 2025

This research aimed to examine the effect of tunnelling on tax aggressiveness (proxy by Effective Tax Rate (ETR) and Cash Effective tax rate (CAETR) among listed multinational corporations (MNCs) in Nigeria, alongside exploring how managerial ownership moderates this relationship...

Open access Research Article 10.9734/ajeba/2025/v25i21678

Corporate Social Responsibility, Good Corporate Governance and Financial Sustainability: A Financial Stability Role

Sabila Aulia Rahim & Esy Nur Aisyah · Asian Journal of Economics, Business and Accounting · 2025

Corporate social responsibility and good corporate governance are elements in Sharia bank operations that balance social responsibility and business interests. Financial sustainability is also an important indicator in assessing the long-term performance of financial institutions...

Open access Research Article 10.9734/ajeba/2025/v25i21677