Template-Type: ReDIF-Article 1.0 Author-Name: Beatrice Ndibe Author-Workplace-Name: Caritas University Author-Name: Cyril Ogbu Author-Workplace-Name: Caritas University Author-Name: Anayochukwu Odo Author-Workplace-Name: Gregory University Uturu Title: Perceived organizational support and extra role performance from organizational identification standpoint: Nigerian manufacturing sector evidence Abstract: Perceived organizational support (POS) is a proxy of organizational identification (OI) that draws heavily on the feelings of employees. Sense of feeling affects employees’ level of attachment to the organization, which invariably affects performance and subsequently extra role performance (ERP). The consistent drop in the performance of the Nigerian manufacturing sector, and the need for improvement necessitated the consideration of the human elements as determinants of organizational performance. Hence, this study investigated the effects of POS on ERP with a view to enhancing employees’ productivity vis-à-vis overall performance of manufacturing organizations in Nigeria. The population comprises 3,875 workers from 10 registered member organizations of the Manufacturers Association of Nigeria in the southeastern region of Nigeria selected using a multi-stage technique. Employing a survey design, data collection instrument was administered to a sample size of 351. A structured questionnaire utilizing a 5-point Likert scale was employed for data collection. Face-content validity was adopted and a test-retest method showed a high reliability. Data were presented in frequency tables and hypothesis tested at 5% level of significance using ANOVA. It was found that perceived organizational support strongly affects extra-role performance of workers (r=.960; F=3690.322; t=60.748; p<0.05). The finding suggests that manufacturing companies in Nigeria ought to support policies that promote organizational support of employees as this leads to high employees’ OI and subsequent improvement of employees’ ERP in order to enhance organizational growth. Journal: International Journal of Business and Management (IJBM) Volume: 4 Issue: 2 Pages: 1-23 Year: 2025 Month: March DOI: 10.56879/ijbm.v4i2.86 File-URL: https://iessociety.org/index.php/IJBM/article/download/86/14 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:4:y:2025:i:2:p:1-23 Template-Type: ReDIF-Article 1.0 Author-Name: Laura Kuzakhmetova Author-Workplace-Name: KIMEP University Title: The role of macroeconomic factors in enhancing foreign direct investment: Cases of Kazakhstan and Uzbekistan Abstract: For developing countries such as Kazakhstan and Uzbekistan the amount of FDI is crucial for economic growth. This article studies the effect macroeconomic factors potentially bring to inflow of FDI into Kazakhstan and Uzbekistan during 2005-2023 through the Panel-Corrected Standard Errors (PCSE) regression approach in STATA software. The considered macroeconomic factors (being independent variables) are GDP, population number, labor force participation rate, share of tax revenue in GDP, openness to trade and inflation. Surprisingly, inflation levels and openness to trade do not bear any significant impact on FDI inflows and the only positive correlation with FDI inflow was identified for GDP and previous FDI inflows. Other remaining macroeconomic factors bring negative effects to FDI inflows in terms of Kazakhstan’s and Uzbekistan’s economies. However, as this study is based on a limited time horizon, the generalization of the results may be problematic due to data constraints and the possibility of considering other variables, such as political stability and regulatory quality. Further research should extend the time span, consider industrial spheres for investments and incorporate additional macroeconomics factors to further build on the knowledge of FDI drivers in Central Asian economies. Similar studies were conducted for other countries and some of them for Central Asian economies, but these papers are based on more prior periods allowing my study to fill the gap for the first quarter of the 21st century. Journal: International Journal of Business and Management (IJBM) Volume: 4 Issue: 2 Pages: 24-52 Year: 2025 Month: March DOI: 10.56879/ijbm.v4i2.98 File-URL: https://iessociety.org/index.php/IJBM/article/view/98/10 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:4:y:2025:i:2:p:24-52 Template-Type: ReDIF-Article 1.0 Author-Name: Ebimoboere Rebecca Alamieyeseigha Author-Workplace-Name: Baze University Author-Name: Adamu Garba Zango Author-Workplace-Name: Baze University Title: External auditor attributes and financial reporting quality of quoted manufacturing companies in Nigeria Abstract: The study examined external auditor attributes and financial reporting quality of quoted manufacturing companies in Nigeria. Specifically, the study focused on audit fees, and auditors industry specialization as a dependent variable and financial reporting quality as independent variable. Ex-post facto research design was adopted. The population included all 44 quoted manufacturing companies in Nigeria out of which 10 were selected as sample size of the study. The study covered the period from 2014 to 2023 and utilized secondary data extracted from the annual accounts of the companies for the period of the study. The study employed the use of descriptive statistics, correlation and panel regression analysis techniques to analyze the data with the aid of STATA version 16. From the regression results, it was revealed that audit fees and auditor industry specialization have statistically positive significant effects on financial reporting quality of quoted manufacturing companies in Nigeria. The study concluded that external auditor attributes have strong explanatory power in determining the quality of financial reporting of quoted manufacturing companies in Nigeria. The study recommended that given the complex nature of the manufacturing companies they should insist on hiring industry specialist auditors. Even, the “Code” stipulates that in order to ensure quality audit outcomes, the engagement partner and audit team should possess the knowledge, relevant skills and experience. The findings from this study have implications for policy makers and auditors. The findings implied that auditors' fee and auditor industry specialization matter with regard to the quality of financial reporting. Therefore, the regulator's concern over the auditor fee and auditor industry specialization is a major problem in the listed manufacturing firms in Nigeria. Journal: International Journal of Business and Management (IJBM) Volume: 4 Issue: 2 Pages: 53-67 Year: 2025 Month: March DOI: 10.56879/ijbm.v4i2.89 File-URL: https://iessociety.org/index.php/IJBM/article/view/89/13 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:4:y:2025:i:2:p:53-67 Template-Type: ReDIF-Article 1.0 Author-Name: Sabina Rahimova Author-Workplace-Name: Istanbul Aydın University Title: Impact of online customer reviews on purchasing, repurchasing, and loyalty behaviours: A study on electronic products Abstract: Nowadays, customer reviews have a significant impact on customers' purchase intentions. Customer reviews are a key factor influencing purchase decisions, as they provide transparent insights into products and services. As part of eWOM, online customer reviews are positive, negative and neutral, and these factors influence buying behaviour in different ways. Satisfied customers always write positive reviews about the product, these reviews can increase the number of customers, which can increase the profit of marketers and also increase brand loyalty. For this study, electronic products were chosen to understand how online customer reviews affect their buying behaviour, repeat purchases, and loyalty. This study employed a quantitative research approach to examine the impact of online customer reviews. A self-administered questionnaire was used to collect primary data from 402 respondents in Turkey, all of whom had purchased electronic products online in past years. The survey consisted of four sections, covering demographic characteristics, online customer reviews, purchase behaviour, repurchase behaviour, and customer loyalty. A five-point Likert scale was used to assess consumer attitudes. The questionnaire, originally in English, was translated into Turkish for accessibility. Findings show that online customer reviews significantly influence purchasing, repurchasing, and loyalty behaviour. Positive reviews build trust and drive sales, while negative reviews reduce purchases. Businesses should manage reviews effectively to enhance brand reputation and customer loyalty. Journal: International Journal of Business and Management (IJBM) Volume: 4 Issue: 2 Pages: 67-80 Year: 2025 Month: March DOI: 10.56879/ijbm.v4i2.133 File-URL: https://iessociety.org/index.php/IJBM/article/view/133/11 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:4:y:2025:i:2:p:67-80 Template-Type: ReDIF-Article 1.0 Author-Name: Maruva Mumanyi Author-Workplace-Name: Lupane State University Author-Name: Bekimpilo Bhebe Author-Workplace-Name: Lupane State University Author-Name: Tendai Makoni Author-Workplace-Name: Great Zimbabwe University Author-Name: Sibongile Manzini Author-Workplace-Name: Lupane State University Title: Examining factors inhibiting solar Systems adoption mediated by consumer confusion on green consumption in Bulawayo Abstract: Green marketing is a philosophy better understood and practised in developed economies. In developing countries, the concept is not fully understood and faces significant challenges that hinder its strategic implementation and the adoption of innovations by organisations and consumers. The study was motivated by the urge to examine the impact of the repressing factors encountered by solar systems consumers in Zimbabwe as they try to adopt green innovation. Similarity consumer confusion, and ambiguity are examined as mediating variables. A quantitative sample of 306 was drawn using random sampling of household numbers. A further sample of 12 was used for the qualitative survey. The explanatory sequential mixed methods design was applied. The research hypotheses were tested using structural equation modeling - SmartPLS, while qualitative data were processed using the reflexive thematic approach in NVivo version 12. The study established that the exorbitant cost of solar systems in Zimbabwe was one of the significant repressing factors. Additionally, greenwashing and green myopia were found to have a profound negative impact on the green marketing philosophy as they are proven antecedents of consumer confusion militating against the adoption of solar systems. The study recommended the facilitation of local production of solar systems and the introduction of subsidies on high-quality solar systems to ease the burden on consumers. Journal: International Journal of Business and Management (IJBM) Volume: 4 Issue: 2 Pages: 81-117 Year: 2025 Month: March DOI: 10.56879/ijbm.v4i2.118 File-URL: https://iessociety.org/index.php/IJBM/article/download/118/12 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:4:y:2025:i:2:p:81-117 Template-Type: ReDIF-Article 1.0 Author-Name: Md Al Amin Molla Author-Workplace-Name: Sonargaon University, Bangladesh Title: The role of leadership styles in enhancing academic and administrative efficiency in Bangladeshi private universities Abstract: As expectations grow for accountability in institutional performance and governance, leadership practices have emerged as a critical factor in higher education success. This study utilizes a mixed-methods approach, employing structured quantitative surveys in conjunction with qualitative insights from academic and administrative staff members of five established private universities. Data were collected from 150 respondents (academic leaders, faculty members, administrative staff, and students) using the Multifactor Leadership Questionnaire (MLQ). The leadership styles under investigation are transformational, transactional, and laissez-faire. Regression analysis was the method employed to assess the relationship of these styles with three variables: academic Efficiency, administrative Efficiency, and satisfaction of the stakeholders in the institution. Results show that transformational leadership seems to be the most prevalent style in both academic and administrative leadership. It showed a good effect on administrative Efficiency (β = 0.30), particularly in aspects like decision-making and policy implementation. Compared to transformational (β = -0.19) or transactional (β = -0.08) styles, academic Efficiency was positively associated with laissez-faire leadership (β = 0.22), thereby suggesting that autonomy may translate into academic productivity. Leadership styles only had a marginal impact on satisfaction levels, which indicated that there was a need for institutional supportive mechanisms. It recommends a context-driven, tamed (hybrid) leadership model—combining vision-centered administrative leadership and academic leadership with the autonomy-enhancing directive— to maximize university performance. The evidence-based and qualitative aspects, although valuable, stem from a cross-sectional study design and perception-based responses. Further work would do well to include direct measures of performance, longitudinal tracking, and comparisons of public and private institutions to fill this gap in understanding. Journal: International Journal of Business and Management (IJBM) Volume: 4 Issue: 2 Pages: 118-138 Year: 2025 Month: June DOI: 10.56879/ijbm.v4i2.141 File-URL: https://iessociety.org/index.php/IJBM/article/download/141/2 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:4:y:2025:i:2:p:118-138 Template-Type: ReDIF-Article 1.0 Author-Name: I-Ching Chen Author-Workplace-Name: Zhaoqing University Author-Name: Zhi-Ling Zhang Author-Workplace-Name: Zhaoqing University Title: Exploring factors influencing service quality of online travel agencies: A politeness perspective Abstract: As the internet becomes more widespread, competition among online travel platforms has intensified. To succeed, platforms must understand how to attract and retain customers. This study, based on the theory of e-commerce politeness, employs the critical incident technique to collect customer feedback regarding politeness on online travel platforms, identifying key factors in both satisfactory and unsatisfactory user experiences. This study collected a total of 76 valid questionnaires, with 76 instances of satisfaction and 76 instances of dissatisfaction. Satisfactory incidents fall into categories such as discounts and promotions, precise push notifications, ticket purchasing channels, system functionality, and customer service quality. Unsatisfactory incidents include price stability, refund and exchange policies, advertising frequency, review mechanisms, system functionality, and customer service quality. The study confirms that these critical incidents significantly impact the service quality of online travel platforms. Finally, practical recommendations are proposed based on these findings, aiming to offer valuable insights for the development of online travel platforms and to enrich theoretical research on consumer behavior. The study presents a novel and timely exploration of e-commerce politeness in the context of online travel agencies (OTAs), filling a gap in existing research. Journal: International Journal of Business and Management (IJBM) Volume: 4 Issue: 2 Pages: 139-153 Year: 2025 Month: July DOI: 10.56879/ijbm.v4i2.151 File-URL: https://iessociety.org/index.php/IJBM/article/download/151/1 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:4:y:2025:i:2:p:139-153 Template-Type: ReDIF-Article 1.0 Author-Name: Md. Shoayeb Noman Author-Workplace-Name: Uttara University Author-Name: Mahfuja Akter Author-Workplace-Name: Gopalganj Science and Technology University Author-Name: Rakibul Hasan Author-Workplace-Name: Gopalganj Science and Technology University Title: Persistent budget deficits and sustainable external debt: Long-term impact on economic growth in Bangladesh Abstract: Debt sustainability is a critical concern in achieving long-term macroeconomic stability, particularly for developing economies like Bangladesh. This study examines the interrelationship between budget deficits, external debt, and economic growth, utilizing annual data from 1980 to 2021. Employing correlation analysis, multiple regression, and principal component analysis, the study identifies a negative association between budget deficits and external debt. Moreover, while external debt exerts a negative influence on economic growth when considered in isolation, its impact becomes positive when combined with stable and supportive policy variables. These findings underscore the significance of comprehensive fiscal management and macroeconomic stability in leveraging external borrowing for growth. The results offer important policy insights: external debt, when guided by prudent and forward-looking strategies, can catalyze development rather than be a constraint. The study emphasizes the need for institutional capacity-building and efficient public investment to ensure debt sustainability in the face of rising repayment obligations. Journal: International Journal of Business and Management (IJBM) Volume: 4 Issue: 2 Pages: 154-172 Year: 2025 Month: July DOI: 10.56879/ijbm.v4i2.160 File-URL: https://iessociety.org/index.php/IJBM/article/download/160/37 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:4:y:2025:i:2:p:154-172 Template-Type: ReDIF-Article 1.0 Author-Name: Hannah Wangumo Njangiru Author-Workplace-Name: Kenyatta University Author-Name: Chris Simon Kipkorir Sitienei Author-Workplace-Name: Kenyatta University Title: Differentiation and benchmarking as competitive strategies: An analysis of organisational performance of savings and credit cooperative societies in Kenya Abstract: Savings and Credit Cooperative Societies (SACCOs) are essential in reducing poverty, wealth creation, and development. However, they have been faced with declining organizational performance characterized by low market share, inability to satisfy customers and low employee productivity. In the current study, the aim was to establish the effect of differentiation and benchmarking strategies on organizational performance of SACCOs in Nairobi City county, Kenya. The study was anchored on balanced scorecard model, diffusion of innovation theory, Porters and general theory of competitive strategies. The target population was forty-nine SACCOs in Nairobi City County, Kenya that were registered with Sacco Societies Regulatory Authority. The target respondents were one operations manager, one finance manager, one administration manager, and one human resource manager from each of the 49 Savings and credit cooperative Societies. A census was used, and primary data was collected using an open and closed ended questionnaire. The validity of research instrument was determined by experts and pilot study. Alpha Cronbach method was used to ascertain the reliability of research instrument and threshold was 0.7. Data was analysed utilizing descriptive and inferential statistics especially mean, standard deviation and multiple regression with the aid of statistical package for social sciences. Tables were utilized to present the data. The researchers upheld research ethics. The results revealed that differentiation strategy had a negative and insignificant effect contrary to much established theory on organizational performance, while benchmarking strategy had a positive and significant effect. The study recommends that management of SACCOs should improve operational efficiency and competitiveness in the market. The study is meant to benefit policy makers, management of Savings and Credit Cooperative Societies, Sacco Society Regulatory Authority, government, academicians and researchers. The findings are additional literature to existing body of knowledge. Journal: International Journal of Business and Management (IJBM) Volume: 4 Issue: 2 Pages: 173-195 Year: 2025 Month: September DOI: 10.56879/ijbm.v4i2.164 File-URL: https://iessociety.org/index.php/IJBM/article/download/164/38 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:4:y:2025:i:2:p:173-195 Template-Type: ReDIF-Article 1.0 Author-Name: Elvan Caliskan Author-Workplace-Name: Ostim Technical University Author-Name: Hasibe Aysan Author-Workplace-Name: Ostim Technical University Title: Strategic export innovation management: A holistic approach to achieving sustainable global trade performance Abstract: Many exporters fail to achieve sustainable success in international markets due to inadequate innovation-driven development strategies and insufficient attention to cultural adaptation in their export processes. This study employs a mixed-methods approach combining bibliometric analysis of academic literature with qualitative and quantitative research methods to examine the relationship between innovation-driven development and export competitiveness. Companies that prioritize internal innovation development, cultural sensitivity, and adaptive communication strategies demonstrate significantly higher competitiveness and sustainable success rates in international markets compared to those attempting to export without prior organizational development. Sustainable export success requires a dual approach: comprehensive internal innovation and research capacity development within exporting companies, and strategic emphasis on cross-cultural communication and relationship building that accounts for human relations and cultural differences in target markets. The integration of these elements creates a competitive advantage that enables exporters to establish lasting presence in international markets and achieve long-term success in global trade. Journal: International Journal of Business and Management (IJBM) Volume: 4 Issue: 2 Pages: 196-215 Year: 2025 Month: September DOI: 10.56879/ijbm.v4i2.165 File-URL: https://iessociety.org/index.php/IJBM/article/download/165/39 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:4:y:2025:i:2:p:196-215 Template-Type: ReDIF-Article 1.0 Author-Name: Ahmad Abu Alrub Author-Workplace-Name: Palestine Polytechnic University Author-Name: Husam Rjoub Author-Workplace-Name: Bahçeşehir Cyprus University; Palestine Polytechnic University Title: Impact analysis of financial inclusion on profitability and stability of bank using rolling-window autoregressive lag modeling Abstract: This research examines the influence of financial inclusion on the profitability and stability of commercial banks using the bank observations of Japan from 2004–2018. The composite index of financial inclusion was created by utilizing principal component analysis after identifying the significant financial inclusion indicators. The bank performance or profitability variables namely return on equity (ROA), return on assets (ROE), net interest margin (NIM), and bank stability variable (z-score) are used in this analysis. Then, to analyze the long-run relationship existing between financial inclusion and bank’s performance and stability, this research used the rolling-window autoregressive distributed lag model (RARDLM) testing strategy of co-integration, a new technique. This approach can potentially assess the relationship between variables when details regarding the underlying variables are not known with certainty. Financial inclusion has a favorable influence on bank stability, according to the findings. Financial inclusion indicators such as the number of bank branches, deposit accounts, depositors, and borrowers have a considerable positive influence on bank performance, whilst the number of loan accounts and ATMs has no effect. The findings imply that banks should work to improve the efficiency of financial technology, which would boost financial inclusion while also enhancing bank profitability and stability. Journal: International Journal of Business and Management (IJBM) Volume: 4 Issue: 2 Pages: 216-237 Year: 2025 Month: September DOI: 10.56879/ijbm.v4i2.200 File-URL: https://iessociety.org/index.php/IJBM/article/download/176/40 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:4:y:2025:i:2:p:216-237 Template-Type: ReDIF-Article 1.0 Author-Name: Noor Suhairiya Pazhaya Puthen Veettil Author-Workplace-Name: University of Calicut Title: Debt trap among native working-class South Africans: A socio-economic reality Abstract: This conceptual study explores the persistent debt trap encountered by Native working-class South Africans, grounded in a complex interplay of colonial injustices and contemporary socio-economic challenges. The aftereffects of apartheid, including forced removals, the Bantu Education system, and systemic exclusion from formal employment, have left many individuals without generational wealth, financial literacy, or access to stable economic opportunities. These structural disadvantages have created fertile ground for chronic indebtedness and economic vulnerability. In the post-apartheid era, while employment opportunities have gradually expanded, financial hardship remains widespread due to limited financial education, impulsive spending behaviours, and cultural norms that prioritise social obligations and status-driven consumption. This conceptual study draws on secondary sources and informal community narratives to illustrate how poor financial management practices, the imitation of Western consumer culture, and reliance on unsecured credit, including informal loans such as EMI and retail store cards, often lead to blacklisting and exclusion from formal financial systems, thereby pushing individuals deeper into cycles of informal borrowing. Behavioural patterns such as prioritising luxury goods over basic needs, susceptibility to scams, and gambling as a coping mechanism exacerbate the debt spiral. To address this crisis, the study advocates for the implementation of comprehensive financial literacy programs within schools, workplaces, and community structures. It also suggests the revitalisation of traditional savings mechanisms such as stokvels, integrated with modern financial education to promote resilience. Ultimately, breaking the debt trap requires a coordinated, multi-dimensional strategy that addresses both structural inequalities and behavioural tendencies. Only through inclusive policy reform, education, and cultural transformation can long-term financial stability be achieved for South Africa’s Native Working-Class population. Journal: International Journal of Business and Management (IJBM) Volume: 4 Issue: 2 Pages: 238-261 Year: 2025 Month: September DOI: 10.56879/ijbm.v4i2.201 File-URL: https://iessociety.org/index.php/IJBM/article/download/171/42 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:4:y:2025:i:2:p:238-261 Template-Type: ReDIF-Article 1.0 Author-Name: Vianka Miranda Author-Workplace-Name: Northwestern State University Author-Name: Melissa Aldredge Author-Workplace-Name: Northwestern State University Title: Effects of recent legislation on real estate commissions and marketing strategies Abstract: This article addresses two interrelated areas of contemporary real estate research: emerging industry trends and the transformative impact of artificial intelligence (AI). The first component analyzes commission structures, marketing, and lead generation strategies, as well as the National Association of Realtors (NAR) lawsuits and settlements. While commissions remain steady overall, pressures are most evident in high-value transactions. Marketing innovations emphasize immersive digital tools and multi-channel outreach, while policy changes reshape how the disclosure and negotiation of broker compensation. This article synthesizes recent commentary and evidence on U.S. residential real estate commissions, the NAR's settlement rule changes, and current seller-lead and marketing tactics. The second component examines how AI is reshaping these same dynamics. AI tools are improving lead generation, enhancing property marketing, and enabling predictive pricing, while also introducing new compliance and fair housing challenges. As NAR settlement rules mandate written buyer-broker agreements and off-MLS compensation disclosures, AI provides opportunities to automate documentation and establish audit trails. At the same time, risks such as algorithmic bias, misleading marketing, and regulatory oversight highlight the need for ethical frameworks. Together, these projects provide a roadmap for agents, brokers, and consumers navigating both structural industry shifts and the technological transformation underway. Journal: International Journal of Business and Management (IJBM) Volume: 4 Issue: 2 Pages: 262-271 Year: 2025 Month: October DOI: 10.56879/ijbm.v4i2.228 File-URL: https://iessociety.org/index.php/IJBM/article/download/179/50 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:4:y:2025:i:2:p:262-271 Template-Type: ReDIF-Article 1.0 Author-Name: Ali Krubally Author-Workplace-Name: Osaka University Title: Long-term sustainability of public-private partnership social initiatives: Design and stakeholder dynamics Abstract: This study sheds light on the success factors of three partnership projects aimed at addressing social issues related to aging population. It focuses on three cases of different scales, each spanning over a decade of implementation. This study used qualitative methods, including data from in- depth interviews with key officials involved in the three projects, additional documents they shared, and publicly available information. This study explores the interplay within partnership project design and stakeholder dynamics to draw its findings. Three key success factors were identified across all cases. A diverse set of partners that complement each other, enabling structure with independent operations, and the presence of feedback and improvement protocols. Journal: International Journal of Business and Management (IJBM) Volume: 4 Issue: 2 Pages: 272-282 Year: 2025 Month: October DOI: 10.56879/ijbm.v4i2.227 File-URL: https://iessociety.org/index.php/IJBM/article/download/184/49 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:4:y:2025:i:2:p:272-282 Template-Type: ReDIF-Article 1.0 Author-Name: Ehrom Saidov Author-Workplace-Name: Berlin School of Economics and Law Title: Fundamentals of VBM methodology in company valuation: Linking EVA/CFROI/ROIC with audit analytical procedures and impairment tests Abstract: This paper develops a conceptual framework that links Value-Based Management (VBM) metrics to audit analytical procedures and impairment testing. The relevance lies in the growing share of intangible assets (code, user cohorts, network effects), for which traditional audit techniques are insufficient to assess the persistence of growth and the actual returns on capital. The contribution and novelty are a synthesis of EVA, CFROI, and ROIC as an integrated audit coordinate system, paired with procedural guidance for impairment testing and reasonableness checks under high volatility. The framework clarifies how VBM metrics can be embedded in standardized audit steps to make value assessments more transparent and comparable. Journal: International Journal of Business and Management (IJBM) Volume: 4 Issue: 2 Pages: 283-294 Year: 2025 Month: October DOI: 10.56879/ijbm.v4i2.230 File-URL: https://iessociety.org/index.php/IJBM/article/download/185/51 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:4:y:2025:i:2:p:283-294 Template-Type: ReDIF-Article 1.0 Author-Name: Tanveer Ahmed Siddquee Author-Workplace-Name: Bangladesh Development Bank PLC Title: Assessing the impact of environmental finance mechanisms on corporate sustainability in Banking sector Abstract: This study looks into the significance of ecological finance structures in advancing sustainable services in Bangladesh's banking arena. By applying a numeric research strategy, data was amassed using a thorough questionnaire answered by 400 respondents, which included tellers, customers, and market stakeholders. This review assesses how green financing methods, focusing on green loans and the management of ecological threats, contribute to the overarching sustainability goals in the industry. The results underscore that financial frameworks emphasizing environmental sustainability powerfully enhance sustainability effects, showcasing strong and positive links between green finance activities and corporate sustainability. This study sheds light on the critical importance of supervisory strategies, like the Green Banking Policy put forward by the Bangladesh Bank, to further responsible banking ventures. Limitations in budget allocations, poor educational opportunities, and the absence of credible reporting systems restrict the fluid implementation of these practices in daily habits. According to this analysis, it is recommended that banks give priority to expanding their green funding efforts, optimize their operational procedures, and elevate sustainability reporting to guarantee ongoing advantages for the environment and the economy. Journal: International Journal of Business and Management (IJBM) Volume: 4 Issue: 2 Pages: 295-319 Year: 2025 Month: October DOI: 10.56879/ijbm.v4i2.226 File-URL: https://iessociety.org/index.php/IJBM/article/download/180/48 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:4:y:2025:i:2:p:295-319 Template-Type: ReDIF-Article 1.0 Author-Name: Josiane Abi Khattar Author-Workplace-Name: Holy Family University, Lebanon Author-Name: Mostafa Al Masri Author-Workplace-Name: Holy Family University, Lebanon Author-Name: Roger Maroun Author-Workplace-Name: Holy Family University, Lebanon Author-Name: Danie Khawaja Author-Workplace-Name: Holy Family University, Lebanon Title: The impact of innovative practices on organizational management: The case of government hospitals in Northern Lebanon Abstract: Innovation in hospital management is increasingly recognized as a key factor in improving organizational performance, efficiency, and staff satisfaction. In resource-constrained contexts such as Lebanon, the integration of innovative practices is particularly critical to ensure sustainable healthcare delivery. This study examines the impact of innovative practices on organizational management in five governmental hospitals in Northern Lebanon, with a focus on their influence on administrative efficiency, staff satisfaction, and the role of external institutional support. A mixed-methods approach was employed, combining semi-structured interviews with hospital directors and a questionnaire administered to 312 employees across medical, administrative, and technical staff. Statistical analyses included Chi-square tests and logistic regression, complemented by thematic analysis of qualitative data. Results reveal that hospitals frequently introducing new methods and tools reported higher levels of employee satisfaction and organizational effectiveness. Logistic regression identified innovation and interdepartmental communication as the strongest predictors of satisfaction. Barriers included financial constraints, staff resistance, and insufficient training. While the Ministry of Health was perceived as providing meaningful support, the Ministry of Finance was seen as less effective due to delays in funding. Innovative practices are central to enhancing hospital management and employee engagement in Lebanon’s public health sector. Overcoming structural barriers requires continuous training, participatory management, and more reliable financial support. Strengthening collaboration between ministries and hospitals is essential to create a sustainable framework for innovation and improved healthcare delivery. Journal: International Journal of Business and Management (IJBM) Volume: 4 Issue: 2 Pages: 320-333 Year: 2025 Month: November DOI: 10.56879/ijbm.v4i2.231 File-URL: https://iessociety.org/index.php/IJBM/article/download/190/52 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:4:y:2025:i:2:p:320-333 Template-Type: ReDIF-Article 1.0 Author-Name: Pallikuppam Sachithanandan Buvaneswari Author-Workplace-Name: University of Madras Author-Name: Rajakrithiga Ganesan Author-Workplace-Name: University of Madras Author-Name: Aishwarya Velayutham Author-Workplace-Name: University of Madras Title: Digital transformation among Indian youth: Insights from DigiLocker adoption intention Abstract: This study explores the adoption intention of the DigiLocker platform, an e-governance initiative, among the youth by focusing on the role of digital transformation in enhancing public sector services. Using the Diffusion of Innovation (DOI) model, the factors influencing youth adoption of DigiLocker are examined, with an emphasis on sustainable development. The study employed Partial Least Squares Structural Equation Modelling (PLS-SEM) to build the measurement and structural models. Three out of five hypotheses were supported. Complexity, observability, and trialability positively influence the intention to adopt DigiLocker, while factors like relative advantage and compatibility showed no significant influence on adoption intention. These findings contribute to the field of e-governance by examining the key drivers of technology adoption among youth, which can help shape future public sector digital initiatives. The practical implications include enhancing user experience by simplifying platforms and showcasing clear, tangible benefits to drive adoption. By customising strategies for these stakeholders, DigiLocker can significantly contribute to promoting sustainability, inclusivity, and efficiency in urban ecosystems, thereby advancing important SDGs. Future researchers could explore adoption of DigiLocker among diverse populations, integrating additional variables, and testing the model across various sectors. The paper concludes with recommendations for advancing research in e-governance, thereby contributing to the broader goal of digital transformation and sustainable development. Journal: International Journal of Business and Management (IJBM) Volume: 4 Issue: 2 Pages: 334-353 Year: 2025 Month: November DOI: 10.56879/ijbm.v4i2.233 File-URL: https://iessociety.org/index.php/IJBM/article/download/188/53 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:4:y:2025:i:2:p:334-353 Template-Type: ReDIF-Article 1.0 Author-Name: Shohala Afroze Author-Workplace-Name: East West University Author-Name: Md. Ahsan Shoishob Author-Workplace-Name: East West University Author-Name: Saima Amina Author-Workplace-Name: East West University Title: Impact of mobile financial services on financial inclusion in Bangladesh Abstract: This paper investigates the impact of mobile financial services (MFS) on the financial inclusion and economic growth experienced in Bangladesh. This paper examines the impact that MFS systems, including bKash, Rocket, amongst others, have in terms of increasing the ease of financial access, volume of transactions, and participation of economic activity following their increasing adoption. Incorporating a structured questionnaire and an online survey of 400 respondents, quantitative research methodology used by the research evaluates the way in which MFS can increase the access to financial resources as well as improve the GDP. The findings indicate that extensive adoption of MFS significantly enhances financial inclusion, and also improves the economies within the locals, particularly remittances and person-to-person payments. The use and adoption of MFS were also found to be dependent on factors of demography such as gender, age, income, and education. Regression research has found that adoption of MFS and GDP growth have positive correlation with each other showing that MFS is a driving force in the development of Bangladesh. Despite the impressive achievements, there are still some access problems in rural regions, and there exist gender differences. The report presents several proposals about enhancing digital literacy and expanding MFS infrastructure so that more people can be financially included and have a more active part in the economy. Journal: International Journal of Business and Management (IJBM) Volume: 4 Issue: 2 Pages: 354-380 Year: 2025 Month: November DOI: 10.56879/ijbm.v4i2.237 File-URL: https://iessociety.org/index.php/IJBM/article/download/196/54 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:4:y:2025:i:2:p:354-380 Template-Type: ReDIF-Article 1.0 Author-Name: Salim Al Shukaili Author-Workplace-Name: University of Selangor Author-Name: Zaharuzaman Jamaluddin Author-Workplace-Name: University of Selangor Author-Name: Norhayah Zulkifli Author-Workplace-Name: University of Selangor Title: The effect of strategic inventory management on organizational performance: A mediating role of inventory management knowledge Abstract: The logistics industry in Oman plays a critical role in the nation’s Vision 2040 economic diversification agenda. However, small and medium-sized enterprises (SMEs) in this sector face persistent challenges in managing inventory effectively due to limited resources, poor adoption of technology, and inadequate inventory management knowledge. This study investigates the effect of Strategic Inventory Management (SIM) practices on Organizational Performance (OP) in the logistics sector of Oman, with a focus on the mediating role of Inventory Management Knowledge (IMK). Grounded in the Resource-Based View, data were collected from 357 logistics SMEs through a structured questionnaire and analyzed using Structural Equation Modeling (SEM). Findings show that SIM significantly enhances OP, with Vendor Managed Inventory (VMI) and Material Requirement Planning (MRP) exerting the strongest impact. IMK was found to partially mediate the SIM and OP relationship, confirming their role as vital enablers in achieving sustainable performance. This research contributes to theory by extending RBV to logistics SMEs in an emerging economy and offers practical implications for managers and policymakers to strengthen technological and knowledge infrastructures in the logistics industry. Journal: International Journal of Business and Management (IJBM) Volume: 4 Issue: 2 Pages: 381-406 Year: 2025 Month: November DOI: 10.56879/ijbm.v4i2.234 File-URL: https://iessociety.org/index.php/IJBM/article/download/197/55 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:4:y:2025:i:2:p:381-406 Template-Type: ReDIF-Article 1.0 Author-Name: Thomas Nkrumah Author-Workplace-Name: University of Mines and Technology Author-Name: Emmanuel Kwanena Yeboah Smith Author-Workplace-Name: University of Mines and Technology Title: The impact of financial management practices on financial performance: Empirical evidence from a Ghanaian public university Abstract: This study investigates the impact of specific financial management practices on the financial performance of the University of Mines and Technology (UMaT), Ghana. This done by utilizing a mixed-methods approach. Data were collected from 55 staff in the Finance and Audit departments via questionnaires and semi-structured interviews. A Tobit regression model was employed to analyse the quantitative data, testing the influence of budgeting and budgetary control, financial reporting and transparency, internal controls and audit practices, and cash flow management on financial performance. The findings reveal that financial reporting and transparency (β = 1.23, p = 0.001), and cash flow management (β = 1.05, p = 0.002), have the most significant positive impact on financial performance. Budgeting and budgetary control showed a moderate positive effect, while internal controls had a weaker influence. The study, framed by the Resource-Based View and Contingency theories, concludes that enhancing transparency and cash flow efficiency are the most critical levers for improving financial health in public higher education institutions in developing contexts. Journal: International Journal of Business and Management (IJBM) Volume: 4 Issue: 2 Pages: 477-516 Year: 2025 Month: December DOI: 10.56879/ijbm.v4i2.240 File-URL: https://iessociety.org/index.php/IJBM/article/download/204/60 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:4:y:2025:i:2:p:477-516