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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)

Analysis of Emerging Technologies and Banking Industry Service Delivery in Nigeria

Chibuzo Josephine Gabriel-Okwuchi · Asian Journal of Economics, Business and Accounting · 2025

Developments in the financial sector has put pressure on Banking industry in Nigeria in order to keep pace with trends in global financial system and emerging technologies. The extent of adaptation to the emerging technologies within the Nigerian banking sector performance output...

Open access Research Article 10.9734/ajeba/2025/v25i21665

Profitability Analysis of Women Entrepreneurs on Palm Oil Refinery in Kigoma Municipal, Tanzania

Timothy M. Lyanga · Asian Journal of Economics, Business and Accounting · 2025

This paper was analyses the profitability of the women entrepreneurs on oil palm refinery at Kigoma Municipal in Tanzania for year 2024 using variables of age of respondent, education level of respondent, experience in business, purchasing cost, labor cost, transportation costs d...

Open access Research Article 10.9734/ajeba/2025/v25i21666

Intellectual Capital and the Performance of Public Listed State-owned Enterprises in the Digital Society Era

Ni Putu Sri Harta Mimba, Made Gede Wirakusuma & I Putu Sudana · Asian Journal of Economics, Business and Accounting · 2025

The shift from the industrial revolution 4.0 to the era of Digital Society 5.0 requires companies to develop strategies to optimize their resources. One way to optimize company resources is by developing intellectual capital. Intellectual capital is needed to improve the performa...

Open access Research Article 10.9734/ajeba/2025/v25i21661

The Economic Burden of Work Accidents and Occupational Diseases: Understanding the Invisible Costs

Cihan Serhat Kart & Evin Miser · Asian Journal of Economics, Business and Accounting · 2025

This study analyzes the economic burden of work-related accidents and diseases, examining both direct and indirect costs at micro, mezzo, and macro levels. The findings underscore the broader impact of these incidents, from individual workers to social security systems, and propo...

Open access Research Article 10.9734/ajeba/2025/v25i21662

The Effect of ESG Disclosure and Financial Performance on Company Value with Company Size as a Control Variable on Companies Listed on the ESG Leaders Index

Marshanda Propheta, Ririn Irmadariyani & Alwan Sri Kustono · Asian Journal of Economics, Business and Accounting · 2025

This study aims to evaluate the influence of ESG Disclosure and Financial Performance aspects on Company Value with Company Size as a control variable. This study uses a population of companies included in the ESG Leaders index during the 2021-2023 period and a sample collection...

Open access Research Article 10.9734/ajeba/2025/v25i21663

Ethical Orientation, Situational Factors and Auditors' Ethical Decision Making in Bali: A Moderating Variable of Locus of Controls

I Gusti Agung Gde Adhi Raditya, Ni Made Dwi Ratnadi, Made Gede Wirakusuma & I Gusti Ayu Made Asri Dwija Putri · Asian Journal of Economics, Business and Accounting · 2025

Aims: This study aims to examine the influence of ethical orientation and situational factors on auditors' ethical decision-making in Bali, with locus of control as a moderating variable. Study Design: A quantitative study using the Partial Least Square (PLS) technique for data a...

Open access Research Article 10.9734/ajeba/2025/v25i21664

Foreign Exchange and the Permaformance of Manufacturing Sector in Nigeria: A Disaggragrated Anaylsis

Kwode E. Israel · Asian Journal of Economics, Business and Accounting · 2025

The manufacturing sector in sub Saharan–Africa, particularly Nigeria is handicapped with numerous challenges like affordable energy, multiple taxation and foreign exchange; a key driver of manufacturing activities. Therefore the primary objective of this study is to examine the i...

Open access Research Article 10.9734/ajeba/2025/v25i21660

Revisiting Environmental Kuznets Curve (EKC) and Renewable Energy Consumption in India

Aathira Nair & Susobhan Maiti · Asian Journal of Economics, Business and Accounting · 2025

The relationship between renewable energy consumption, economic growth, and environmental sustainability has been extensively studied, particularly in the context of the Environmental Kuznets Curve (EKC) hypothesis. The EKC posits an inverted U-shaped relationship between economi...

Open access Research Article 10.9734/ajeba/2025/v25i11658

Digital Currencies: The Future of Money

Ahmad Al-Harbi · Asian Journal of Economics, Business and Accounting · 2025

This paper explores the transformative impact of digital currencies on the future of money, emphasizing their potential to revolutionize financial systems worldwide. It examines the evolution of digital currencies, including Central Bank Digital Currencies (CBDCs) and digital wal...

Open access Research Article 10.9734/ajeba/2025/v25i21659

Digital Financial Transactions and Business Performance: The Role of Mobile Money in Ghana’s SME Sector: Evidence from the Sunyani Municipality

Emmanuel Awuah · Asian Journal of Economics, Business and Accounting · 2025

This study examines the role of mobile money (MM) transactions in enhancing the performance of small and medium enterprises (SMEs) in the Sunyani Municipality, Ghana. While previous studies have explored the impact of mobile money on various aspects of economic development, limit...

Open access Research Article 10.9734/ajeba/2025/v25i11656