Template-Type: ReDIF-Article 1.0 Author-Name: Basiru Usman Author-Workplace-Name: North Carolina State University Author-Name: Ilyas El Mengad Author-Workplace-Name: SKEMA Business School Title: Global kickoff: An empirical assessment of the international business opportunities created by Morocco's joint hosting of the 2030 FIFA World Cup Abstract: This study investigates the international business opportunities expected to emerge from Morocco's role as a joint host of the 2030 FIFA World Cup alongside Spain and Portugal. Mega sporting events have increasingly been recognized as platforms capable of reshaping the economic trajectory of host nations, particularly by attracting foreign direct investment, expanding tourism demand, and accelerating infrastructure modernization. Yet the extent to which these benefits materialize for emerging economies remains contested, and empirical evidence on stakeholder expectations in the North African context is limited. To address this gap, the study adopts a quantitative research design built around a structured survey of 57 respondents drawn from students, young professionals, and individuals engaged with international business and sport. The findings reveal a strongly optimistic outlook: respondents anticipate meaningful gains in foreign direct investment, infrastructure development, tourism expansion, and Morocco's global reputation, while also assigning high importance to environmental sustainability and inclusive growth for small and medium enterprises. At the same time, respondents' emphasis on governance, cost management, and long term planning signals an awareness that these benefits are not automatic. By grounding perceptual data in the broader mega event literature, the study offers an evidence based contribution to debates on how developing economies can convert global sporting spectacles into durable competitive advantage, and it provides practical guidance for policymakers and investors preparing for 2030. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 175-189 Year: 2026 Month: July DOI: 10.56879/ijbm.v5i2.78 File-URL: https://iessociety.org/index.php/IJBM/article/download/275/131 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:175-189 Template-Type: ReDIF-Article 1.0 Author-Name: Manuel Fernandez Author-Workplace-Name: EM Normandie Business School Author-Name: Robinson Joseph Author-Workplace-Name: Horizon University College, UAE Author-Name: John Felix Stanislas Author-Workplace-Name: Manar Emirates Real Estate Co LLC, UAE Title: Financial and operational performance of GCC equity stock exchanges: A comparative study from 2020 to 2025 Abstract: Stock exchanges in the Gulf Cooperation Council (GCC) have grown considerably in recent years, evolving into important platforms for capital formation, economic diversification, and regional investment. This study compares the financial and operational performance of the seven GCC equity stock exchanges, namely the Abu Dhabi Securities Exchange (ADX), Bahrain Bourse (BHB), Boursa Kuwait (BK), Dubai Financial Market (DFM), Muscat Stock Exchange (MSM), Qatar Stock Exchange (QSE), and Saudi Exchange (Tadawul), over the period from 2020 to 2025. Using secondary data from the World Federation of Exchanges (WFE), the analysis covers six performance indicators, market capitalisation, value of stocks traded, number of listed companies, number of trading days, number of transactions, and new listings, over a window that captures the pandemic recovery period, index inclusion reforms, and a wave of new listings across the region. The findings confirm the dominant position of the Saudi Exchange (Tadawul) across almost all indicators, while revealing a remarkable growth trajectory for the Abu Dhabi Securities Exchange, which emerged as the second ranked exchange by 2025 after recording market capitalisation growth of over 323 per cent since 2020. The Dubai Financial Market also shows consistent upward momentum, while performance gaps are identified in the Bahrain Bourse and, to a lesser extent, the Qatar Stock Exchange. The study proposes targeted suggestions for improvement, including measures to revive listing activity, strengthen liquidity, and expand foreign investor access, and it contributes an updated comparative framework to the literature on GCC capital markets. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 190-208 Year: 2026 Month: July DOI: 10.56879/ijbm.v5i2.65 File-URL: https://iessociety.org/index.php/IJBM/article/download/318/132 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:190-208 Template-Type: ReDIF-Article 1.0 Author-Name: Bhuvaneswari G Author-Workplace-Name: Bharathidasan University Author-Name: A. Anvar Ahamed Author-Workplace-Name: M.R. Government Art's College, Mannargudi Author-Name: G Ramu Author-Workplace-Name: M.R. Government Art's College, Mannargudi Title: A comparative study of chemical, organic, and biofertilizers in Indian agriculture: Productivity, cost, and environmental sustainability Abstract: Fertilizers play a central role in sustaining agricultural productivity and food security in India, yet the environmental and economic tradeoffs across fertilizer types remain a pressing policy concern. This study compares chemical, organic, and biofertilizers used in Indian agriculture with respect to nutrient composition, cost efficiency, yield performance, and environmental impact, drawing on secondary data from government reports, research journals, and agricultural institutions. The analysis shows that chemical fertilizers such as urea, DAP, and NPK deliver rapid nutrient availability and higher short term yields in crops like rice, wheat, and vegetables, but their sustained use is linked to soil degradation, water pollution, carbon emissions, and biodiversity loss. Organic fertilizers, including compost, farmyard manure, and vermicompost, enhance soil structure, water retention, and long term fertility, though nutrient release is slower and initial yield gains are modest. Biofertilizers, based on microorganisms such as Rhizobium, Azotobacter, and Azospirillum, improve nutrient availability at low cost with minimal ecological damage, but face storage and shelf life constraints. Fertilizer consumption data from 2013 to 2025 indicate that chemical fertilizers continue to dominate the Indian market, accounting for roughly 83 percent of market share, even as awareness of organic and biofertilizer alternatives grows. The comparative evidence suggests that integrated nutrient management, combining all three fertilizer types, yields better productivity and soil sustainability outcomes than reliance on any single type. The study concludes that balanced and integrated fertilizer policy is essential for achieving productivity growth alongside environmental protection and long term soil health in India. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 209-220 Year: 2026 Month: July DOI: 10.56879/ijbm.v5i2.70 File-URL: https://iessociety.org/index.php/IJBM/article/download/312/133 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:209-220 Template-Type: ReDIF-Article 1.0 Author-Name: Mahendran S Author-Workplace-Name: Bharathidasan University Author-Name: A. Anvar Ahamed Author-Workplace-Name: M.R. Government Art's College, Mannargudi Author-Name: G Ramu Author-Workplace-Name: M.R. Government Art's College, Mannargudi Title: Consumer Awareness and Customer Satisfaction towards FMCG Products: A Study in Thanjavur District Abstract: The FMCG (Fast-Moving Consumer Goods) sector plays a vital role in meeting the daily needs of consumers and contributes significantly to the growth of the Indian economy. Consumer awareness and customer satisfaction are important factors that influence purchasing decisions and brand loyalty in the FMCG market. The present study entitled "Consumer Awareness and Customer Satisfaction towards FMCG Products: A Study in Thanjavur District" aims to examine the level of consumer awareness, sources of awareness, purchasing behavior, and customer satisfaction towards FMCG products. The study is based on primary data collected from 140 respondents in Thanjavur District through a structured questionnaire. Convenience sampling technique was adopted for selecting the respondents. Percentage analysis and correlation analysis were used to analyze the collected data. The findings reveal that a majority of consumers possess a moderate level of awareness regarding FMCG products. Television and social media are identified as the major sources of consumer awareness. Food products are the most preferred FMCG category, and most consumers purchase FMCG products on a weekly basis. The study also reveals that consumers are generally satisfied with product quality and pricing. Furthermore, correlation analysis indicates a strong positive relationship between consumer awareness and customer satisfaction. The study concludes that increasing consumer awareness can significantly enhance customer satisfaction and strengthen consumer loyalty towards FMCG products. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 221-234 Year: 2026 Month: July DOI: 10.56879/ijbm.v5i2.75 File-URL: https://iessociety.org/index.php/IJBM/article/download/317/134 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:221-234 Template-Type: ReDIF-Article 1.0 Author-Name: Vannarith Nguon Author-Workplace-Name: Western University Author-Name: Long Sovang Author-Workplace-Name: Western University Author-Name: Long Bunteng Author-Workplace-Name: Western University Title: The effect of perception of transformational leadership on job satisfaction, innovative behavior, and work performance of the university's staff in Phnom Penh, Cambodia Abstract: Improving the quality of higher education is a national priority for Cambodia, and staff capability at universities represents a critical starting point for this effort. This study investigates the relationships among perceived transformational leadership, job satisfaction, innovative behavior, and work performance among university staff in Phnom Penh, Cambodia, and develops a causal model linking these constructs. A quantitative survey employing a five-point Likert scale questionnaire was distributed to 400 staff members across public and private universities through stratified sampling, achieving a response rate of 88.9 percent. Structural equation modeling was conducted using AMOS to test the hypothesized relationships. The model demonstrated an excellent fit to the data (chi square = 51.870, relative chi square = 0.961, p = .557, RMSEA = .0001, GFI = .984, CFI = 1.000, SRMR = .006, NFI = .993). The results indicate that transformational leadership has a significant positive effect on job satisfaction and work performance, and that job satisfaction and innovative behavior each have significant positive effects on work performance. However, transformational leadership does not exert a significant direct effect on innovative behavior, suggesting that job satisfaction plays an important intervening role in translating leadership perceptions into innovative behavior among university staff. These findings offer practical implications for university administrators seeking to strengthen staff performance through leadership development and job satisfaction initiatives. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 235-273 Year: 2026 Month: July DOI: 10.56879/ijbm.v5i2.67 File-URL: https://iessociety.org/index.php/IJBM/article/download/313/135 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:235-273 Template-Type: ReDIF-Article 1.0 Author-Name: Andrews Salakpi Author-Workplace-Name: University of Business and Integrated Development Studies, Ghana Author-Name: Theophile Bindeoue Nasse Author-Workplace-Name: University of Business and Integrated Development Studies, Ghana Author-Name: Clement Nangpiire Author-Workplace-Name: University of Business and Integrated Development Studies, Ghana Title: Sustainability accounting in Ghana: Conceptual foundations, regulatory evolution, and prospects for a resource-dependent economy Abstract: This paper reviews sustainability accounting in Ghana, a resource-dependent, climate-vulnerable economy transitioning from voluntary practice toward mandatory disclosure under the IFRS Sustainability Disclosure Standards from January 2027. Adopting an integrative, narrative review, it combines a documentary analysis of the principal instruments issued by the Bank of Ghana, the Ghana Stock Exchange, the Securities and Exchange Commission, and the Institute of Chartered Accountants Ghana with a synthesis of the scholarly and practitioner literature on sustainability and environmental disclosure in Ghana and Sub-Saharan Africa, interpreted through the complementary lenses of legitimacy, stakeholder, and institutional theory. Ghana has assembled a comparatively advanced architecture spanning banking, capital markets, insurance, and the accountancy profession; yet practice remains predominantly voluntary, narrative, and legitimacy-oriented, concentrated among large and environmentally sensitive firms, with limited comparability, thin assurance coverage, and persistent capacity constraints. The coherence of requirements across multiple regulators emerges as a central implementation challenge. For regulators, the priorities are harmonisation and enforcement capacity; for firms, early adoption and cross-functional data governance; for the accountancy profession, sustained investment in preparer and assurer competence. In a setting shaped by mining-related degradation and climate vulnerability, credible sustainability accounting can strengthen corporate accountability and advance the Sustainable Development Goals, provided disclosure moves beyond legitimation toward substantive measurement. The paper consolidates a fragmented literature and sets a research agenda for an early African adopter of the global sustainability reporting baseline. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 274-288 Year: 2026 Month: July DOI: 10.56879/ijbm.v5i2.81 File-URL: https://iessociety.org/index.php/IJBM/article/download/336/136 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:274-288 Template-Type: ReDIF-Article 1.0 Author-Name: Divine Fondem Author-Workplace-Name: University of the Cumberlands Title: Does the sustainability environment mitigate the adverse effects of inflation on bank performance? Evidence from developed and emerging economies Abstract: Inflation poses significant challenges to bank profitability by increasing costs, weakening credit quality, and amplifying macroeconomic uncertainty, thereby altering banks' lending and portfolio decisions. This study examines whether Sustainability development (ESG) mitigates these effects across 46 developed and emerging economies over the period 2002-2021. Using a dynamic panel estimation approach based on the Generalized Method of Moments (GMM), the analysis accounts for persistence in bank performance and potential endogeneity. The findings indicate that inflation positively affects both return on assets (ROA) and bank net interest margin (BNI), suggesting that banks adjust lending rates more rapidly than funding costs. ESG significantly enhances ROA but is not significant for BNI. Notably, the interaction between ESG and inflation is negative and significant, indicating that ESG attenuates the inflation-profitability relationship and serves as a stabilizing mechanism. These results highlight the strategic role of ESG in strengthening financial resilience under inflationary conditions. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 289-304 Year: 2026 Month: July DOI: 10.56879/ijbm.v5i2.79 File-URL: https://iessociety.org/index.php/IJBM/article/download/338/137 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:289-304 Template-Type: ReDIF-Article 1.0 Author-Name: Tanjela Hossain Author-Workplace-Name: Central Women's University Author-Name: Noor Asad Author-Workplace-Name: Green University of Bangladesh Title: The interplay of HRM practices and financial performance: Insights from the Bangladeshi banking industry Abstract: The current study explores the connection between Human Resource Management (HRM) practices and the financial performance of banking firms in Bangladesh. Based on the assumptions of RBV and the AMO framework, organizational culture acts as the mediator, whereas the regulatory environment and technological advancement of HRM act as moderators in relation to the effect of HRM practices on financial performance. A quantitative research approach has been followed in the present study, using stratified random sampling techniques. To collect the data, structured questionnaires have been distributed to employees across different organizational positions in the banking sector. According to the research, HRM practices have a positive impact on financial performance. However, the mediating effect of organizational culture enhances this impact. Moreover, the use of HRM technological advancements (such as software, artificial intelligence, machine learning, and an Employee Self-Service system) improves the impact of HRM practices on financial performance. The regulatory environment can either reinforce or weaken this effect, depending on the level of institutional fit. The present study makes theoretical contributions to the field of strategic HRM by considering both internal and external factors that affect HRM effectiveness in an emerging economy. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 305-325 Year: 2026 Month: July DOI: 10.56879/ijbm.v5i2.89 File-URL: https://iessociety.org/index.php/IJBM/article/download/324/138 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:305-325 Template-Type: ReDIF-Article 1.0 Author-Name: Mikayel Rafayel Gyulasaryan Author-Workplace-Name: Parvanyan Consulting LLC, Armenia Author-Name: Ashot Varazdat Matevosyan Author-Workplace-Name: Armenian State University of Economics Author-Name: Mane Henrik Matevosyan Author-Workplace-Name: Armenian State University of Economics Title: An integral financial indicator approach to ranking technology service companies: An empirical analysis Abstract: This paper develops a sector-adaptive integral financial indicator framework for evaluating and ranking technology service companies. While composite indices are widely used in financial performance analysis, existing approaches remain largely sector-neutral, overlook the directional heterogeneity of financial indicators, and rely on single aggregation structures, potentially leading to biased or incomplete assessments. To address these limitations, the paper proposes a multidimensional composite index that integrates profitability, leverage, and capital structure within a unified analytical framework. The methodology introduces three key innovations: (i) a sector-specific design tailored to the financial characteristics of technology service firms, (ii) a direction-sensitive normalization procedure that explicitly distinguishes between beneficial and non-beneficial indicators, and (iii) a dual aggregation structure combining additive and geometric methods to evaluate compensatory and non-compensatory effects. The proposed approach is applied to a longitudinal dataset of leading technology service companies over the period 2012-2024. The results reveal substantial heterogeneity in financial performance, with a clear differentiation between improving, stable, and at-risk firms. The analysis also demonstrates that aggregation structure and indicator directionality significantly influence ranking outcomes, underscoring the importance of methodological design in composite index construction. Robustness and sensitivity analyses confirm the stability and reliability of the proposed framework. The study contributes to the literature by advancing composite index methodology through a sector-adaptive and directionally consistent approach, while providing a transparent and replicable tool for firm ranking. From a practical perspective, the framework offers valuable implications for investors, analysts, and policymakers by enabling more accurate benchmarking and informed decision-making in technology-driven markets. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 326-348 Year: 2026 Month: July DOI: 10.56879/ijbm.v5i2.91 File-URL: https://iessociety.org/index.php/IJBM/article/download/340/139 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:326-348 Template-Type: ReDIF-Article 1.0 Author-Name: Janani Vijayan Author-Workplace-Name: Rajagiri Business School, Kerala, India Author-Name: Bala Subramanian R Author-Workplace-Name: Rajagiri Business School, Kerala, India Author-Name: Naomi Alwin Lopez Author-Workplace-Name: Rajagiri Business School, Kerala, India Title: Consumer decision making styles among young consumers in India and Germany: A cross cultural comparative study using the consumer style inventory Abstract: This study explores consumer decision-making styles among young consumers in India and Germany and examines the reliability and applicability of the Consumer Style Inventory (CSI) across both cultural contexts. Primary data were collected from 151 consumers aged 18 to 35 years using a structured online questionnaire encompassing the eight established CSI dimensions. Descriptive statistics, reliability analysis using Cronbach's alpha, exploratory factor analysis, and independent samples t-tests were employed to assess the psychometric properties of the CSI and to identify cross-country differences in decision-making orientations. The results demonstrate acceptable to strong internal consistency across all eight CSI dimensions, and the exploratory factor analysis yields a broadly interpretable eight-component structure aligned with the original CSI framework. Contrary to earlier studies reporting significant cross-cultural divergence, no statistically significant differences were observed between Indian and German respondents across any CSI dimension, with effect sizes ranging from negligible to small. Perfectionism and price value consciousness emerge as the most prominent shared traits across both samples. At the same time, descriptive tendencies indicate relatively stronger brand consciousness and a recreational shopping orientation among Indian consumers, and marginally higher price-value consciousness and brand loyalty among German consumers. These findings suggest that digitalisation may be narrowing cross-cultural differences in decision-making among young, digitally active consumers. The results offer important implications for marketers, retailers, and global businesses, indicating that firms can adopt more standardised marketing strategies when targeting young, digitally engaged consumers, reducing the need for extensive cultural adaptation. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 349-367 Year: 2026 Month: July DOI: 10.56879/ijbm.v5i2.88 File-URL: https://iessociety.org/index.php/IJBM/article/download/327/140 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:349-367 Template-Type: ReDIF-Article 1.0 Author-Name: Theophile Bindeoue Nasse Author-Workplace-Name: University of Business and Integrated Development Studies, Ghana Author-Name: Abulai Is-shak Tuurosung Author-Workplace-Name: University of Business and Integrated Development Studies, Ghana Author-Name: Clement Nangpiire Author-Workplace-Name: University of Business and Integrated Development Studies, Ghana Title: Adoption of blockchain technology and agricultural supply chain efficiency: Insights from Wa East District, Ghana Abstract: This study examines the effect of blockchain technology adoption on supply chain management in the agricultural sector of Ghana's Wa East District, with particular attention to transaction costs, supply chain transparency, and regulatory compliance. A quantitative research design was employed, using regression analysis to test the relationship between blockchain adoption and supply chain performance. The findings reveal a statistically significant relationship between blockchain adoption and transaction cost, a significant relationship between blockchain adoption and transparency, and a significant relationship between blockchain adoption and regulatory framework compliance. Specifically, blockchain adoption was found to reduce transaction costs through automation and disintermediation, enhance transparency through secure and tamper proof traceability mechanisms, and strengthen regulatory compliance by enabling real time auditing and immutable record keeping. The findings suggest that blockchain adoption offers a strategic pathway for addressing longstanding inefficiencies in agricultural supply chains, particularly in rural and fragmented systems, by improving efficiency, accountability, and governance. For policymakers and practitioners, the study recommends targeted investment in digital infrastructure, regulatory frameworks, farmer education, and collaborative partnerships to support sustainable blockchain adoption. The originality of this study lies in its empirical evidence from a rural Ghanaian context, contributing to the limited body of knowledge on blockchain adoption in developing country agricultural supply chains and highlighting its transformative potential for reshaping agricultural value chains in resource constrained settings. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 368-393 Year: 2026 Month: July DOI: 10.56879/ijbm.v5i2.80 File-URL: https://iessociety.org/index.php/IJBM/article/download/331/141 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:368-393 Template-Type: ReDIF-Article 1.0 Author-Name: Raj kumar Moulick Author-Workplace-Name: University of Rajshahi Author-Name: Md. Mahofuzur Rahman Author-Workplace-Name: Port City International University Author-Name: Atikur Rahman Author-Workplace-Name: Port City International University Author-Name: Dipu Chakraborty Author-Workplace-Name: Ernst & Young Advisory Services Bangladesh Limited Author-Name: Most. Nasrin Sultana Zoty Author-Workplace-Name: University of Rajshahi Author-Name: Md. Sumon Hossain Author-Workplace-Name: University of Rajshahi Title: Social media adoption and performance of the manufacturing sector of Bangladeshi SMEs: A TOE framework perspective Abstract: Globalization and swift digitization have posed challenges for small and medium enterprises (SMEs) in the competitive market. Moreover, the advent of modernization has formed both challenges and prospects for SMEs. SME firms have begun using social media (SM) applications to reach target audiences, develop relationships with prospective consumers, and retain existing consumers. Nevertheless, little attention has been paid to a comprehensive acceptance of social media (SM) in Bangladesh. This research examines the impact of the TOE framework on SM adoption and on SME firms' performance. A purposive sampling method has been adopted to reach the targeted respondents. Using a structured questionnaire, a total of 353 data points were collected from various districts of Bangladesh. SmartPLS 4 has been used for the path analysis. The study shows a positive and significant impact of relative advantage on compatibility with social media adoption. Perceived employee capability, cost-effectiveness, and top management support (organizational factors), as well as competitive pressure and perceived customer pressure (environmental factors), significantly increase SM adoption. SMEs' performance is also influenced by the adoption of SM. The study offers numerous suggestions for policymakers, SME foundations, and researchers interested in SM and its applications. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 394-421 Year: 2026 Month: July DOI: 10.56879/ijbm.v5i2.85 File-URL: https://iessociety.org/index.php/IJBM/article/download/330/142 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:394-421 Template-Type: ReDIF-Article 1.0 Author-Name: Tasfika Khanam Author-Workplace-Name: University of Chittagong Author-Name: Sinha Marzuka Sultana Author-Workplace-Name: Bangladesh University of Professionals Title: Investment behavior of female graduates in Bangladesh: Do demographic factors matter across investment forms? Abstract: This study explores how female investors make investment decisions across different forms of investment based on academic discipline, income level, sole earning status, and investment decision making criteria. Adopting convenience sampling, primary data were gathered through a structured questionnaire, and responses from 230 educated, earning females in Bangladesh were analysed. Alongside descriptive statistics, the study performed crosstabulation analysis using Pearson chi square test and Cramer's V, with IBM SPSS version 27 and Microsoft Excel, to examine associations between variables. The findings reveal that irrespective of academic discipline and sole earning status, female investors are largely dependent on others when making investment decisions. Despite variation in academic discipline, income level, and decision making criteria, female investors tend to select a combination of assets other than equity as their first investment choice. Sole earners prioritise less risky banking products, while non sole earners choose a broader combination of assets. Female investors identify risk of loss, knowledge gaps, market volatility, time constraints, negative experiences of others, low confidence, impatience, the absence of established female peer networks, limited disposable income, lower expected returns, lack of trusted personnel, the influence of others, and a male dominated market as key reasons for not prioritising equity investment. The study offers insights for regulators, policymakers, and educational institutions to consider in designing appropriate training and awareness programs aimed at improving female investor participation. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 422-443 Year: 2026 Month: July DOI: 10.56879/ijbm.v5i2.83 File-URL: https://iessociety.org/index.php/IJBM/article/download/333/143 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:422-443 Template-Type: ReDIF-Article 1.0 Author-Name: Rashed Chowdhury Author-Workplace-Name: University of Scholars Author-Name: Samira Nuzhat Author-Workplace-Name: Bangladesh University of Professionals Author-Name: Umme Kulsum Author-Workplace-Name: University of Scholars Author-Name: Faria Nourin Ansaree Author-Workplace-Name: Bangladesh Army International University of Science and Technology, Cumilla Author-Name: Farzana Rahman Author-Workplace-Name: Chandpur Science and Technology University Author-Name: Tilottama Ahmed Author-Workplace-Name: University of Scholars Title: Digital transformation capability in higher education management reframing leadership, data governance, and institutional performance Abstract: This study reviews how digital transformation capability reframes leadership, data governance, and institutional performance in higher education management. Grounded in Dynamic Capability Theory and Institutional Theory, it synthesises scholarship on digital transformation capability, digital leadership, strategic decision making, data governance, digital readiness, institutional policies, accountability, operational efficiency, and institutional performance. Using a comprehensive literature review and deductive thematic analysis, the paper identifies eight interconnected themes that explain how universities adopt digital systems, govern data, support evidence based management, and improve academic and administrative outcomes. The findings show that digital transformation is not only a technological process but also a strategic and governance oriented capability through which leadership capacity, data responsibility, institutional readiness, policy alignment, and performance expectations are negotiated. The review further indicates that clear data governance, accountable leadership, digital readiness, ethical technology use, and transparent institutional policies can reduce fragmented digital practices and strengthen institutional trust. The study contributes a governance focused framework for improving digital leadership, responsible data use, management effectiveness, and institutional performance in higher education across diverse institutional settings worldwide. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 444-467 Year: 2026 Month: July DOI: 10.56879/ijbm.v5i2.87 File-URL: https://iessociety.org/index.php/IJBM/article/download/329/145 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:444-467 Template-Type: ReDIF-Article 1.0 Author-Name: Dinesh Rawat Author-Workplace-Name: Government Professional College, Banas, Paithani, Pauri Garhwal Author-Name: Kalpana Rawat Author-Workplace-Name: Government Professional College, Banas, Paithani, Pauri Garhwal Title: The role of clusters in fostering entrepreneurship: A bibliometric study of global research trends Abstract: This paper conducts a bibliometric exploration of research linking two concepts i.e. clusters and entrepreneurship, a domain that has expanded steadily over the past thirty years. Using 155 peer-reviewed articles sourced from the Dimensions database (1996-2025), the study applies the SPAR-4-SLR framework along with visualization software (VOSviewer) to identify intellectual patterns in publication trend, citations trend, influential journals, influential field of research and new themes map. The analysis highlights a consistent growth in publications from the early 2000s, with output peaking around 2021, followed by diversification into new thematic directions. Contributions are geographically widespread, though the United States accounts for much of the citation influence, particularly through foundational studies by Feldman (2001, 2005) and Sonfield & Lussier (2004). Among journals, Entrepreneurship and Regional Development leads in productivity, whereas Industrial and Corporate Change demonstrates higher citation impact. Bibliographic coupling reveals eight thematic clusters, centering on networks, social capital, proximity, and entrepreneurial capability as drivers of cluster vitality. Emerging topics such as digital entrepreneurship, artisanal industries, and handloom clusters suggest the field's increasing socio-economic scope. Overall, the findings emphasize clusters as catalysts of innovation, entrepreneurship and regional competitiveness, while offering insights for scholars and policymakers interested in advancing sustainable and entrepreneurship-driven development. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 468-498 Year: 2026 Month: July DOI: 10.56879/ijbm.v5i2.90 File-URL: https://iessociety.org/index.php/IJBM/article/download/293/144 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:468-498 Template-Type: ReDIF-Article 1.0 Author-Name: Sonal Chaudhary Author-Workplace-Name: Shiv Nadar Institution of Eminence, Gautam Buddha Nagar, Uttar Pradesh, India Author-Name: Rupak Thapa Author-Workplace-Name: Lal Bahadur Shastri Institute of Management, Delhi Title: Boardroom signals: Market reactions to director appointments and departures in Indian listed firms Abstract: Using event study methodology, this paper examines the stock market reaction to announcements of appointments and departures of executive, independent, and other directors in Indian listed firms. The appointment of independent directors generates significant positive abnormal stock returns, reflecting investor confidence in enhanced board independence and governance. In contrast, appointments of executive and non independent directors elicit weak or negative reactions. Departures of directors across all categories do not significantly impact stock prices, signalling that the market distinguishes between routine board turnover and changes with substantive implications for firm performance or governance. By disaggregating board changes into executive, independent, and other categories within the context of an emerging market characterised by concentrated family ownership, the study extends a literature largely focused on Western economies and offers a context specific understanding of how investors process governance signals in heterogeneous institutional settings. The findings highlight the informational value of board composition changes and carry policy implications for regulators seeking to strengthen board independence requirements and disclosure norms in emerging markets. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 499-515 Year: 2026 Month: July DOI: 10.56879/ijbm.v5i2.86 File-URL: https://iessociety.org/index.php/IJBM/article/download/328/146 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:499-515 Template-Type: ReDIF-Article 1.0 Author-Name: Anurag Shanker Author-Workplace-Name: Adamas University Author-Name: Samprit Chakrabarti Author-Workplace-Name: Adamas University Title: High performance work systems in India: A conceptual framework linking employee engagement, innovation, and organisational performance Abstract: High Performance Work Systems (HPWS) have received considerable attention in human resource management research, yet most existing evidence originates from Western economies. As India emerges as a major global economic power, understanding how HPWS function within its distinct institutional and cultural setting becomes increasingly important. This paper develops a conceptual framework, grounded in the Ability Motivation Opportunity (AMO) theory and the black box perspective, proposing that employee engagement and employee innovation mediate the relationship between HPWS and organisational performance in Indian firms. The framework further identifies Indian cultural dimensions, namely power distance and collectivism, along with sectoral characteristics across information technology and manufacturing, as key moderators of this relationship. The paper contrasts HPWS practices in India with those observed in Western countries across dimensions such as decision making, recruitment, compensation, and conflict resolution, and illustrates the framework through case discussions of Tata Steel and Infosys. It also examines practical barriers to HPWS adoption in India, including resource constraints among small and medium enterprises and persistent talent shortages. The paper concludes with actionable implications for managers and a research agenda encouraging longitudinal studies and greater attention to employee perspectives on HPWS in emerging Asian economies. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 516-535 Year: 2026 Month: July DOI: 10.56879/ijbm.v5i2.93 File-URL: https://iessociety.org/index.php/IJBM/article/download/342/147 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:516-535 Template-Type: ReDIF-Article 1.0 Author-Name: Vincent Yao Dzadu Author-Workplace-Name: University of Professional Studies Author-Name: Eric Boachie-Yiadom Author-Workplace-Name: University of Professional Studies Title: Financial development, sustainable FDI, and carbon intensity of growth in Sub-Saharan Africa Abstract: This study uses an unbalanced macro panel framework, drawing on data from 48 Sub-Saharan African (SSA) nations from 2005 to 2023, to evaluate the relationship among financial development, sustainable FDI, and the carbon intensity of growth in the region. Due to strong cross-sectional dependence, which indicates vulnerability to global financial cycles, energy price changes, and climatic concerns, the research uses correlation diagnostics and Driscoll-Kraay standard error regressions to provide consistent inference, with financial development measured through interest rate spread, bank lending rates, and private sector domestic credit. The findings show that financial deepening has varied environmental effects. Domestic credit extension has the most positive impact on carbon intensity, demonstrating that SSA's credit-fuelled growth remains carbon intensive, while lending rates have little explanatory power and interest rate spreads are negatively correlated with carbon intensity, implying contractionary scale effects rather than green technology advances. Sustainable foreign direct investment mitigates credit related emissions when combined with financial growth, but is insufficient on its own, whereas renewable energy consistently reduces carbon intensity, underscoring its role in decoupling growth from emissions. The results suggest that financial development without climate-aligned regulation risks entrenching carbon lock-in across the region, and that financial deepening and FDI policy must align with the Paris Agreement and the Sustainable Development Goals to achieve growth-compatible decarbonisation, contributing to the sustainable finance literature on developing regions. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 536-562 Year: 2026 Month: July DOI: 10.56879/ijbm.v5i2.92 File-URL: https://iessociety.org/index.php/IJBM/article/download/349/148 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:536-562 Template-Type: ReDIF-Article 1.0 Author-Name: Theophile Bindeoue Nasse Author-Workplace-Name: New Dawn University Title: Devotion to church activities, consumption behavior, and social class: Christian consumers' perspective in African beverage markets Abstract: This study examines whether devotion to Church activities explains variation in beverage consumption behavior among Christian consumers in Burkina Faso, and whether this relationship is moderated by social class. The research follows a post positivist, sequential exploratory mixed method design. A qualitative phase, based on interviews with a retained sample of twelve respondents, generated the items used to build a quantitative questionnaire, which was then administered to 268 Christian consumers of non alcoholic beverages in Ouagadougou using a four point Likert scale. Data were analyzed through scale purification, reliability testing, and regression modeling. Devotion to Church activities has a positive and significant effect on consumption behavior, confirming the first hypothesis, and this relationship is moderated by social class, confirming the second. The estimated model, in which purchase, taste, advertising, price, and low prices emerge as significant predictors, explains about 67% of the variance in devotion to Church activities. Beverage companies should pursue segmentation strategies that account jointly for religious sensitivity and social class, paired with product innovation and pricing adjustments, to meet the authentic expectations of Christian consumers. The study extends cognitive dissonance theory to an underresearched West African setting, showing that religious devotion and social class jointly and interactively shape consumption choices among Christian consumers of non alcoholic beverages, a context largely absent from existing Western and Asian focused literature. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 563-589 Year: 2026 Month: August DOI: 10.56879/ijbm.v5i2.95 File-URL: https://iessociety.org/index.php/IJBM/article/download/345/149 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:563-589 Template-Type: ReDIF-Article 1.0 Author-Name: Priya Gupta Author-Workplace-Name: Dayalbagh Educational Institute Author-Name: Sunita Kumari Malhotra Author-Workplace-Name: Dayalbagh Educational Institute Title: From green workforce to green supply networks: A systematic review of green HRM and green supply chain management practices driving sustainability in India Abstract: This systematic literature review examines the integration of Green Human Resource Management (GHRM) and Green Supply Chain Management (GSCM) practices in Indian firms, focusing on their contribution to the Sustainable Development Goals (SDGs). Employing a structured methodology, the review synthesises findings from academic databases, including Scopus, covering research articles and reports published between 2014 and 2024. The analysis reveals that GHRM initiatives, such as environmentally focused recruitment and employee development programs, effectively cultivate an organisational culture oriented toward environmental responsibility, while GSCM practices, notably sustainable procurement and waste minimisation strategies, significantly advance environmental sustainability objectives. Collectively, these practices demonstrate substantial positive impacts on specific SDGs, including Climate Action (SDG 13), Responsible Consumption and Production (SDG 12), and Decent Work and Economic Growth (SDG 8). The review also identifies persistent barriers to widespread implementation, notably financial limitations, ambiguous regulatory frameworks, organisational resistance to change, and deficiencies in robust sustainability performance measurement. To address these challenges, the study advances strategic frameworks alongside policy recommendations aimed at stimulating and institutionalising sustainability oriented initiatives within Indian enterprises. This review contributes to the literature by exploring the synergistic potential of integrating Green Human Resource Management and Green Supply Chain Management practices, thereby advancing broader sustainability objectives aligned with global development frameworks. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 590-644 Year: 2026 Month: August DOI: 10.56879/ijbm.v5i2.82 File-URL: https://iessociety.org/index.php/IJBM/article/download/325/150 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:590-644 Template-Type: ReDIF-Article 1.0 Author-Name: Isaiah Oino Author-Workplace-Name: SOAS University of London Title: Taxation, financial and regulatory environment as drivers of Foreign Direct Investment in Sub Saharan Africa Abstract: Despite its resource endowment, Sub Saharan Africa remains one of the poorest regions in the world, and despite being among the fastest growing economies, per capita income in the region remains the lowest globally. Foreign direct investment (FDI) is widely regarded as one of the key catalysts of growth. This study uses panel data from 46 Sub Saharan African countries from 1985 to 2023 to analyse the effects of taxation and other environmental factors on FDI. A fixed effects model indicates that lower taxation significantly influences FDI, and that the ease of importing, exporting, and starting a business also significantly influences foreign investment. A conducive financial environment, including the distribution of commercial bank branches, domestic credit to the private sector, lending rates, and deposit rates, is also found to significantly influence FDI. The analysis further shows that companies located in Sub Saharan African economies face higher tax burdens than firms elsewhere in the world, implying a need for governments in the region to adopt more competitive tax policies to attract foreign investment that can, in turn, generate employment and improve living standards. To the authors' knowledge, this is the first study to systematically examine the impact of taxation on FDI across the Sub Saharan African region. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 645-670 Year: 2026 Month: August DOI: 10.56879/ijbm.v5i2.84 File-URL: https://iessociety.org/index.php/IJBM/article/download/332/151 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:645-670 Template-Type: ReDIF-Article 1.0 Author-Name: Rachna Jain Author-Workplace-Name: Maharaja Agrasen Institute of Management Studies Author-Name: Shikha Sharma Author-Workplace-Name: Maharaja Agrasen Institute of Management Studies Title: Is artificial intelligence a linking bridge between emotional intelligence and investment behaviour? Abstract: This study examines the relationships among emotional intelligence, artificial intelligence, and investment decisions within contemporary financial decision making. Drawing on data from 410 investors and applying structural equation modelling, the study tests whether emotional intelligence, captured through self-awareness, self-regulation, motivation, social awareness, and social skills, shapes investment decisions, and whether artificial intelligence mediates this relationship. The measurement model confirms strong loadings across all constructs, and the structural results show that each dimension of emotional intelligence, together with artificial intelligence, significantly predicts investment decisions, with artificial intelligence recording the strongest direct effect. Mediation analysis further indicates that artificial intelligence partially mediates the relationship between emotional intelligence and investment decisions, evidenced by both a significant direct effect of emotional intelligence and a significant indirect effect transmitted through artificial intelligence. These findings position artificial intelligence not as a replacement for human judgment but as a complementary mechanism that channels emotionally informed insight into more consistent investment behaviour. The study offers practical guidance for financial practitioners, technology developers, and policymakers seeking to integrate behavioural and algorithmic tools responsibly, while underscoring the continuing need for transparency and ethical oversight as artificial intelligence becomes more embedded in investment decision making. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 671-689 Year: 2026 Month: August DOI: 10.56879/ijbm.v5i2.100 File-URL: https://iessociety.org/index.php/IJBM/article/download/359/152 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:671-689 Template-Type: ReDIF-Article 1.0 Author-Name: Evans Osborn Nene Daker Ocansey Author-Workplace-Name: Valley View University Author-Name: Emmanuel Kwame Asirifi Author-Workplace-Name: Valley View University Title: Audit data analytics adoption among large audit firms in West Africa: A systematic review of technological, organisational and institutional determinants Abstract: Audit Data Analytics (ADA) has transformed the auditing profession by enabling auditors to analyse large volumes of financial and non financial data, improving audit quality, efficiency and fraud detection. Although ADA adoption is increasing globally, evidence on its implementation in West Africa remains limited and fragmented. This study systematically reviews the literature to examine the factors influencing ADA adoption, the challenges encountered, and its implications for large audit firms in the region. A systematic literature review was conducted using the PRISMA 2020 guidelines. Relevant studies published between 2015 and 2025 were identified through searches of Scopus, Web of Science, ScienceDirect, Emerald Insight, EBSCOhost and Google Scholar. Following screening, eligibility assessment and quality appraisal, 23 studies were included in the final review. Thematic analysis was used to identify recurring patterns and develop an integrated conceptual framework. The review identified four key themes shaping ADA adoption: technological infrastructure and organisational capacity; auditor competencies, human capital and organisational culture; regulatory and institutional influences; and the effects of ADA on audit quality, operational efficiency and value creation. The findings show that successful ADA implementation depends on the alignment of technological readiness, skilled personnel and supportive institutional environments. ADA adoption enhances audit quality, strengthens fraud detection and risk assessment, and improves operational efficiency. This study provides one of the first comprehensive syntheses of ADA adoption in the West African auditing context. By integrating the Technology Organization Environment framework with institutional theory, it offers a conceptual foundation for future research and practical guidance for audit firms, regulators, professional accounting bodies and higher education institutions advancing digital transformation in auditing. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 690-712 Year: 2026 Month: August DOI: 10.56879/ijbm.v5i2.107 File-URL: https://iessociety.org/index.php/IJBM/article/download/367/153 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:690-712 Template-Type: ReDIF-Article 1.0 Author-Name: Priya Mishra Author-Workplace-Name: Birla Institute of Technology, Mesra Author-Name: Vijay Agrawal Author-Workplace-Name: Birla Institute of Technology, Mesra Title: Digital word of mouth and influencer credibility as drivers of brand equity among Generation Z: Evidence from a PLS-SEM analysis Abstract: This study examines how digital word of mouth and influencer credibility shape brand equity among Generation Z, a cohort that has grown up with ubiquitous access to digital media and is increasingly driving change in how brands relate to consumers. Drawing on survey data from 307 Gen Z consumers, the study develops and tests a conceptual model linking Digital Word of Mouth, Influencer Credibility, Digital Behaviour, and Brand Equity Perceptions using Partial Least Squares Structural Equation Modelling (PLS-SEM). The results show that digital word of mouth and influencer credibility are statistically significant antecedents of brand equity formation, with digital word of mouth emerging as the strongest predictor, while digital behaviour has a smaller but statistically significant direct effect. Brand equity formation is further shaped by the extent to which consumers perceive a brand as consistent with their own values and behaviours. The findings offer a contemporary account of how Generation Z is reshaping brand communication and provide practical guidance for marketers seeking to build brand loyalty in a highly connected, digitally native consumer environment. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 713-735 Year: 2026 Month: August DOI: 10.56879/ijbm.v5i2.103 File-URL: https://iessociety.org/index.php/IJBM/article/download/358/154 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:713-735 Template-Type: ReDIF-Article 1.0 Author-Name: Evans Osborn Nene Daker Ocansey Author-Workplace-Name: Valley View University Author-Name: Emmanuel Peprah Author-Workplace-Name: Valley View University Title: Bridging the expectation performance gap in fraud detection: A systematic review of external auditors' responsibilities, audit failures, and regulatory responses Abstract: Financial statement fraud remains a persistent threat to the integrity of global capital markets despite extensive auditing standards and regulatory reforms. This study systematically reviews literature on external auditors' responsibilities in fraud detection and evaluates why significant audit failures continue to occur. Following the Preferred Reporting Items for Systematic Reviews and Meta Analyses framework, 1,232 studies were initially identified from Google Scholar and Crossref, of which 32 studies published between 2002 and 2025 met the inclusion criteria. The findings reveal a persistent expectation and performance gap between auditing standards, particularly ISA 240, and actual audit practice. Although auditors are required to obtain reasonable assurance that financial statements are free from material misstatement due to fraud, high profile corporate failures such as Enron, Wirecard, Carillion and Steinhoff demonstrate recurring deficiencies in fraud detection. The synthesis identifies four dominant factors influencing audit effectiveness: regulatory environment, auditor independence, professional competence and scepticism, and the complexity of fraud schemes. The review further shows that audit failures are driven not only by technical limitations but also by behavioural biases, institutional pressures and increasing fraud sophistication. Regulatory reforms such as the Sarbanes Oxley Act and CLERP 9 have improved compliance but have not eliminated audit deficiencies. The study contributes a multidimensional conceptual framework integrating behavioural, institutional and technological perspectives to explain persistent audit failures. It concludes that improving fraud detection requires a shift from compliance based auditing toward a more integrated approach that combines behavioural insight, enhanced professional training and advanced audit technologies such as artificial intelligence and data analytics. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 736-757 Year: 2026 Month: August DOI: 10.56879/ijbm.v5i2.108 File-URL: https://iessociety.org/index.php/IJBM/article/download/368/155 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:736-757 Template-Type: ReDIF-Article 1.0 Author-Name: Dut Bol Ayuel Bill Author-Workplace-Name: University of Juba Author-Name: Kadian Wanyonyi Wanyama Author-Workplace-Name: University of Juba Title: The historical evolution and institutional character of civil-military relations in South Sudan and their implications for national security architecture Abstract: This study examines the historical evolution and institutional character of civil-military relations (CMR) in South Sudan and assesses their effect on the country's national security architecture. Employing a qualitative approach with a cross-sectional survey design, data were gathered through structured interviews and documentary analysis from purposively selected military officers, government officials, civil society actors, and representatives of international organizations. The findings show that the South Sudan People's Defense Forces (SSPDF) originated from the Sudan People's Liberation Army (SPLA), a liberation movement whose guerrilla organizational culture, personalized command structures, and ethnically based mobilization have persisted into the post-independence era. This legacy has produced a pronounced fusion of military and political authority, with the SSPDF and the ruling Sudan People's Liberation Movement (SPLM) maintaining strong institutional and personal ties, entrenching militarization of public and political life and impeding civilian oversight. The study concludes that the incomplete transformation of the SPLA into a professional, apolitical national army has undermined constitutional civilian control, eroded public trust in security institutions, and contributed to persistent instability, compounded by the proliferation of small arms, weak implementation of security sector reforms, and the spread of institutional pathologies across other uniformed services. The study calls for comprehensive, context-sensitive security sector reform, greater professionalism within the armed forces, and robust civilian oversight mechanisms to support national stability and democratic governance in South Sudan. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 758-771 Year: 2026 Month: August DOI: 10.56879/ijbm.v5i2.96 File-URL: https://iessociety.org/index.php/IJBM/article/download/326/156 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:758-771 Template-Type: ReDIF-Article 1.0 Author-Name: Mamta Kumari Author-Workplace-Name: Birla Institute of Technology, Mesra Author-Name: Sunil Kumar Pandey Author-Workplace-Name: Birla Institute of Technology, Mesra Author-Name: Pranjal Kumar Author-Workplace-Name: Birla Institute of Technology, Mesra Title: Multiple pathways to employee engagement: A configurational analysis of DEI and psychological safety among Indian IT employees Abstract: This study explores how Diversity, Equity, Inclusion and Psychological Safety interact with tenure and organisation size to contribute to high Employee Engagement among Indian information technology employees. It addresses the limitation of traditional linear models that identify the average net effect of isolated predictors but may overlook alternative and asymmetric engagement pathways. The study employs a cross sectional survey of 360 Indian IT employees and fuzzy set Qualitative Comparative Analysis. Five validated perceptual constructs, namely Diversity, Equity, Inclusion, Psychological Safety and Employee Engagement, were measured using five point Likert type scales. Construct scores were transformed into fuzzy set membership scores, and tenure and organisational size were included as contextual conditions. Necessity and sufficiency analyses were used to identify the pathways to high Employee Engagement. No single condition met the 0.90 level of necessity, indicating that there is no universal condition for high Employee Engagement. The sufficiency analysis yielded nine significant configurations. Psychological Safety emerged as an overarching theme across pathways, while Equity and Inclusion also emerged as key conditions for the development of engagement. Organisation size and tenure served as contextual conditions that shaped alternative paths to engagement. The study adds to the DEI engagement literature by moving from symmetric prediction to configurational explanation, revealing that engagement among Indian IT employees is built on several bundles of fairness, belongingness, representation, psychological safety and organisational context rather than a single direct effect mechanism. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 772-792 Year: 2026 Month: August DOI: 10.56879/ijbm.v5i2.109 File-URL: https://iessociety.org/index.php/IJBM/article/download/354/157 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:772-792 Template-Type: ReDIF-Article 1.0 Author-Name: Mehdi Afrash Author-Workplace-Name: Autonomous University of Barcelona Title: Tourism governance and political economic control: Public policy, SMEs, and digital regulation in Iran and Türkiye Abstract: Governments across the Middle East frequently promote tourism as a driver of national development, yet local communities often absorb its costs while receiving limited returns, a pattern shaped by the political distribution of tourism opportunities. Existing research has given little attention to why local communities and small and medium sized enterprises (SMEs) remain marginal within tourism policymaking. This study compares Iran, a petro state, and Türkiye, a tourism dependent economy, to examine how public policy positions local communities within tourism development. Drawing on a qualitative archival methodology, it analyzes national development plans and tourism policy documents from both countries through qualitative content analysis conducted in NVivo across four dimensions: national development planning, community and private sector participation, the relationship between SMEs and state affiliated organizations, and digital governance. The findings show that governments do more than regulate tourism; they shape access to tourism markets, digital infrastructure, institutional support, and investment opportunities through a pattern of selective market inclusion. In both countries, policymakers prioritize state interests over community level benefits, reflecting a form of state capitalism that channels resources toward politically connected actors and quasi governmental organizations while leaving SMEs and local communities with limited institutional and digital support. Although Iran and Türkiye differ substantially in their political economic structures and dependence on tourism revenue, the comparative analysis demonstrates that contrasting systems can converge on similar governance outcomes. The study extends political economy debates by conceptualizing tourism policy as an instrument through which states allocate market access, regulate participation, and reproduce political authority. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 793-813 Year: 2026 Month: August DOI: 10.56879/ijbm.v5i2.99 File-URL: https://iessociety.org/index.php/IJBM/article/download/351/158 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:793-813 Template-Type: ReDIF-Article 1.0 Author-Name: Ring Longar Gum Majok Author-Workplace-Name: Nkumba University Author-Name: Olowo George Author-Workplace-Name: Nkumba University Author-Name: Charles Ndalu Wasike Author-Workplace-Name: Nkumba University Title: Budget formulation and enactment as determinants of education service delivery in selected public universities in South Sudan Abstract: This study examined the effects of budget formulation and enactment on the delivery of educational services in selected public universities in South Sudan. The inquiry was motivated by chronic funding shortfalls, infrastructure deficits, and weak research output that continue to undermine the country's public universities despite successive public financial management reforms, set against a fragile state context in which higher education receives a disproportionately small share of an already constrained national budget. Anchored on New Public Management, Principal Agent, and SERVQUAL theories, the study adopted a pragmatic paradigm and a convergent parallel mixed-methods design, drawing on data from staff and policymakers at the University of Juba, the University of Bahr El Ghazal, and Upper Nile University, and from the Ministry of Higher Education, Science and Technology. From a distributed sample of 400, an analytic sample of 358 respondents completed a five-point Likert questionnaire, complemented by 21 key informant interviews and three focus group discussions. Internal consistency was very good (Cronbach's alpha of 0.861 and 0.886 for the two constructs). Pearson correlation revealed a moderate, positive, and significant relationship between the constructs (r = 0.535, p < 0.01), and simple linear regression confirmed a significant positive effect (beta = 0.535, R2 = 0.287, F(1, 356) = 143.10, p < 0.001). Qualitative analysis identified inadequate budget estimates, chronic approval delays, and limited transparency and stakeholder participation as the main constraints. The study recommends participatory, cost-based budgeting, statutory reform of the budget cycle, and stronger transparency and stakeholder engagement at the formulation stage. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 814-834 Year: 2026 Month: August DOI: 10.56879/ijbm.v5i2.97 File-URL: https://iessociety.org/index.php/IJBM/article/download/341/159 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:814-834 Template-Type: ReDIF-Article 1.0 Author-Name: Preeti Kaushik Author-Workplace-Name: Indira Gandhi Delhi Technical University for Women Author-Name: Arvind Jayant Author-Workplace-Name: Indira Gandhi Delhi Technical University for Women Author-Name: Dhanjay Yadav Author-Workplace-Name: Indira Gandhi Delhi Technical University for Women Title: Green tech service quality dimensions shape customer adaptability in Indian public sector banks Abstract: This study examines the relationship between the dimensions of green tech service quality and customer adaptability in the banking sector. It adopts a hypothesis-testing research design, drawing on 420 customers of public sector banks in Delhi, selected through purposive sampling from a benchmark sample size of 384.6, derived using the Cochran formula. A structured questionnaire was developed using the service quality dimensions of Parasuraman, Zeithaml, and Berry (1985), together with a review of the relevant literature, and the proposed model was tested using structural equation modelling, confirmatory factor analysis, and exploratory factor analysis in SPSS and SPSS AMOS. Of the nine hypotheses tested, eight were supported: tangibility, reliability, responsiveness, access, empathy, financial aspect and employee competence were each positively related to customer adaptability, while assurance showed no significant positive relationship. Together, these dimensions of green tech service quality explained approximately 35% of the variance in customer adaptability, with reliability and tangibility emerging as the strongest contributing dimensions and assurance the weakest. The findings suggest that banks seeking to strengthen customers' adaptability to green tech services should prioritise reliable, tangible, and accessible offerings, financially attractive terms, and knowledgeable staff, while treating assurance-related gaps as an area requiring further attention. Practical implications include aligning financial activities with environmental objectives, meeting consumer demand for sustainable solutions, managing environmental risk, fostering innovation and supporting the broader transition toward a more sustainable economy. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 835-856 Year: 2026 Month: August DOI: 10.56879/ijbm.v5i2.106 File-URL: https://iessociety.org/index.php/IJBM/article/download/364/160 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:835-856 Template-Type: ReDIF-Article 1.0 Author-Name: Wallamkupar Dkhar Author-Workplace-Name: North Eastern Hill University Author-Name: Benjamin F Lyngdoh Author-Workplace-Name: North Eastern Hill University Author-Name: Paramjeet Kumar Author-Workplace-Name: Assam Down Town University Title: Consumer perception of corporate sustainable marketing strategies for environmental sustainability: A systematic review of empirical evidence and corporate best practices Abstract: As environmental degradation intensifies stakeholder pressure on business, sustainability has moved from a peripheral concern to a strategic imperative in marketing. This study systematically reviews empirical evidence on consumer perception of corporate sustainable (green) marketing strategies and benchmarks the environmental initiatives of leading global enterprises, with the aim of identifying the antecedents, outcomes, and boundary conditions of favourable consumer responses to sustainable marketing. A systematic literature review was conducted following the PRISMA 2020 protocol. Peer reviewed empirical studies published between 2012 and 2025 that examined consumer perception of sustainable or green marketing were screened against explicit inclusion and exclusion criteria, yielding a final sample of 18 empirical studies spanning ten countries and a combined sample of more than 6,100 consumers. The review is complemented by a multiple case analysis of the ten highest ranked enterprises in the Forbes (2024) Net Zero Leaders list, drawing on corporate sustainability reports and disclosures. The synthesis indicates that environmental knowledge, awareness, and concern are the dominant antecedents of favourable consumer perception; that favourable perception translates into green purchase intention, willingness to pay a price premium, satisfaction, loyalty, and positive electronic word of mouth; and that price sensitivity, low income, limited environmental literacy, and greenwashing scepticism attenuate these effects, particularly in emerging economies. Case evidence shows that leading corporations increasingly anchor marketing claims in verifiable, science-based commitments such as net zero targets, circularity, and renewable energy sourcing. The study integrates two streams that are usually examined separately, namely consumer side perception research and firm side sustainability practice, into a single conceptual framework, and derives research propositions, managerial implications, and an agenda for future research. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 857-889 Year: 2026 Month: August DOI: 10.56879/ijbm.v5i2.102 File-URL: https://iessociety.org/index.php/IJBM/article/download/353/161 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:857-889 Template-Type: ReDIF-Article 1.0 Author-Name: Abhishek Jain Author-Workplace-Name: Invertis University Author-Name: Prabhat Kumar Sharma Author-Workplace-Name: Invertis University Author-Name: Alok Mishra Author-Workplace-Name: Invertis University Author-Name: Shikha Jain Author-Workplace-Name: Dayalbagh Educational Institute Author-Name: Pramod Kumar Author-Workplace-Name: Dayalbagh Educational Institute Title: A bibliometric investigation of research trends in environmental, social, and governance research using VOSviewer and Biblioshiny Abstract: This study analyses the development, conceptual foundations, and emerging directions of Environmental, Social, and Governance (ESG) research, with particular emphasis on its contribution to business sustainability and financial performance. It aims to map the dominant research themes in the ESG literature, examine the contributions of prominent authors, institutions, journals, and countries, and identify promising avenues for future research. The study adopts a quantitative bibliometric approach based on secondary data drawn from the Scopus database. A structured screening procedure was applied to peer reviewed journal articles, conference proceedings, and review papers published in English between 2015 and 2025 that explicitly addressed ESG concepts, yielding a final sample of 2,878 publications from 607 journals. Bibliometric indicators, including authorship patterns, citation structures, institutional and country contributions, journal sources, and keyword co occurrences, were examined using VOSviewer and R Studio (Biblioshiny). The findings indicate significant expansion and diversification of ESG research over the study period, organised around six core thematic clusters: sustainable development, business values, corporate social responsibility, ESG disclosure, ESG investment, and corporate strategy. The study identifies the most influential contributors and sources shaping ESG scholarship and points to growing research opportunities in the strategic and financial integration of ESG factors. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 890-920 Year: 2026 Month: August DOI: 10.56879/ijbm.v5i2.104 File-URL: https://iessociety.org/index.php/IJBM/article/download/361/162 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:890-920 Template-Type: ReDIF-Article 1.0 Author-Name: Vincent Yao Dzadu Author-Workplace-Name: University of Professional Studies Author-Name: Isaac Ofoeda Author-Workplace-Name: University of Professional Studies Author-Name: Freeman Christian Gborse Author-Workplace-Name: University of Professional Studies Title: Sustainable FDI, green industrialization, and the macro debt-equity mix in manufacturing-led Sub-Saharan Africa: A System GMM analysis Abstract: This study examines how sustainable foreign direct investment (SFDI) shapes green industrialization (GIN) and the macro debt-equity ratio (DER) in manufacturing-led Sub-Saharan African economies. Using a dynamic System GMM estimator on unbalanced panel data covering 2014 to 2024, the analysis finds that SFDI is negatively associated with both GIN and DER, suggesting that foreign capital inflows in the region remain concentrated in resource-intensive activity rather than environmentally transformative production, consistent with the pollution haven hypothesis. Higher GIN is associated with a lower DER, indicating that environmental upgrading is linked to a shift toward equity-based financing and reduced debt dependence. A mediation analysis shows that GIN carries a modest but statistically significant indirect channel between SFDI and the debt equity mix, though this pathway is constrained by weak institutions and limited absorptive capacity. The results imply that SFDI alone is insufficient to drive structural transformation in SSA manufacturing economies, and that its benefits depend on complementary governance reforms, environmental regulation, and targeted green industrial policy. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 921-946 Year: 2026 Month: August DOI: 10.56879/ijbm.v5i2.94 File-URL: https://iessociety.org/index.php/IJBM/article/download/348/163 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:921-946 Template-Type: ReDIF-Article 1.0 Author-Name: Delli Maria Author-Workplace-Name: Informatics and Business Institute Darmajaya Author-Name: Fajar Gustiawaty Dewi Author-Workplace-Name: Lampung University Author-Name: Reni Oktavia Author-Workplace-Name: Lampung University Title: Trust as a behavioral mechanism linking incentive schemes to budgetary slack: A laboratory experiment Abstract: This study examines the role of trust as a behavioral mechanism linking incentive scheme design to budgetary slack. While prior research has shown that incentive schemes influence budgetary slack, most explanations remain grounded in an economic perspective rooted in Agency Theory. This study integrates Agency Theory and Social Exchange Theory to explain how incentive scheme design shapes trust and subsequently influences budgeting behavior. Using a between subjects laboratory experiment, participants were randomly assigned to either a truth-inducing or a slack-inducing incentive scheme and then completed a budgeting task involving private information. Data were analyzed using Analysis of Variance and mediation analysis with the Hayes PROCESS macro. Results show that the truth-inducing incentive scheme significantly increases trust and reduces budgetary slack relative to the slack-inducing scheme. Trust also has a negative effect on budgetary slack and mediates the relationship between incentive scheme design and budgetary slack. These findings extend the behavioral management accounting literature by showing that trust is a behavioral mechanism explaining how incentive scheme design shapes the use of private information in the budgeting process. The results suggest that the effectiveness of management control systems depends not only on aligning economic incentives but also on building trust, so that information asymmetry is more likely to result in honest budget reporting rather than opportunistic behavior. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 947-972 Year: 2026 Month: August DOI: 10.56879/ijbm.v5i2.111 File-URL: https://iessociety.org/index.php/IJBM/article/download/370/164 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:947-972 Template-Type: ReDIF-Article 1.0 Author-Name: Janet Ilanova Author-Workplace-Name: KIMEP University Title: Bridging the operational gap: Integrating ESG considerations into corporate lending in Kazakhstan's second tier banks Abstract: The strategic case for treating environmental, social, and governance (ESG) risks as credit relevant is now widely accepted, yet the operational mechanics of embedding these risks into everyday corporate lending remain poorly understood, particularly within emerging banking markets. This study examines how ESG considerations are incorporated across the corporate lending cycle of second tier banks in Kazakhstan and identifies where practical breakdowns occur. Using process mapping, gap analysis, and structured benchmarking against six international banks, and drawing on regulatory guidance, supervisory reports, and institutional disclosures as evidence, the analysis traces ESG integration through each stage, from origination and due diligence to credit assessment, transaction structuring, and post disbursement monitoring. The central finding is that Kazakhstan's implementation gap is operational rather than strategic: banks recognize ESG as financially material and have built governance structures to support it, yet sustainability signals weaken as they move deeper into the credit process. ESG shapes screening and due diligence and informs expert judgment, but it rarely reaches internal rating models, pricing, covenant design, or portfolio steering. Two interdependent constraints, methodological inconsistency and uneven borrower disclosure, explain much of this attenuation. International practice suggests that the appropriate remedy is not a parallel ESG framework but the strengthening of existing credit infrastructure. The paper contributes a stage specific diagnostic of ESG attenuation and a proportionate, phased integration framework calibrated to an emerging market banking sector, offering supervisors and lenders a pathway toward more consistent, forward looking credit underwriting. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 973-987 Year: 2026 Month: August DOI: 10.56879/ijbm.v5i2.98 File-URL: https://iessociety.org/index.php/IJBM/article/download/350/165 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:973-987 Template-Type: ReDIF-Article 1.0 Author-Name: Shatakshi Bourai Author-Workplace-Name: UPES, Dehradun India Title: Understanding the persistence of digital platform firms: A delphi study of India's consumer durables industry Abstract: This study aims to identify the factors that influence the persistence of digital platform firms in India's consumer durables industry and to develop a conceptual framework showing how these factors interact to support persistence in a dynamic digital environment. A two round Delphi survey was conducted among twelve experts, comprising eight industry practitioners and four academics, to identify and achieve consensus on the factors influencing the persistence of digital platform firms in the consumer durables sector. The findings highlight four critical factors—network effects, complementors, business model, and platform design—as significant drivers of persistence among digital platform firms in the industry.The study presents a conceptual framework linking these factors to strategy formulation. While the expert panel provided valuable insights, future research may benefit from incorporating the perspectives of additional stakeholders, such as consumers, regulators, and investors, to develop a more comprehensive understanding of platform persistence. The findings offer practical guidance for managers formulating and implementing strategies to sustain digital platform firms during periods of intense competition, thereby helping reduce the likelihood of failure. This study contributes to the underexplored area of digital platform persistence by focusing specifically on the consumer durables industry in India, an important yet understudied context. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 988-1007 Year: 2026 Month: August DOI: 10.56879/ijbm.v5i2.110 File-URL: https://iessociety.org/index.php/IJBM/article/download/339/166 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:988-1007 Template-Type: ReDIF-Article 1.0 Author-Name: Andrews Salakpi Author-Workplace-Name: University of Business and Integrated Development Studies Author-Name: Theophile Bindeoue Nasse Author-Workplace-Name: University of Business and Integrated Development Studies Author-Name: Nicolas Carbonell Launois Author-Workplace-Name: Polytechnic University of Catalonia Title: Sustainability accounting in a resource-dependent economy: Institutional decoupling in Ghana's transition from voluntary to mandatory disclosure Abstract: This paper asks why Ghana's rapid construction of a sustainability disclosure architecture has not been accompanied by a commensurate deepening of disclosure practice, and develops a theory-integrated explanation for the coexistence of stable reporting participation and declining disclosure substance as the country approaches mandatory adoption of IFRS S1 and IFRS S2. The study adopts a structured narrative review conducted with the procedural transparency of a systematic review and informed by PRISMA reporting conventions. It combines a documentary analysis of primary regulatory instruments issued by the Bank of Ghana, the Ghana Stock Exchange, the Securities and Exchange Commission and the Institute of Chartered Accountants, Ghana, with a documented search of Scopus, Web of Science, Google Scholar and SSRN covering the period 2010 to 2025. Legitimacy, stakeholder, institutional and signalling theory are integrated into a single decoupling framework from which four propositions are derived and tested against the Ghana-specific evidence base. The findings reveal that Ghana has assembled an unusually dense regulatory architecture for an African jurisdiction, yet firm-level evidence shows that disclosure breadth has stagnated while disclosure depth has fallen. Among listed firms, alignment with the TCFD and IFRS S2 frameworks declined from 29 per cent to 19 per cent, and external assurance uptake halved from 50 per cent to 25 per cent, between 2023 and 2024, even as headline reporting participation held steady. This pattern contradicts a straightforward coercive isomorphism account and is better explained by institutional decoupling, in which symbolic, legitimacy-seeking participation persists while substantive and costly compliance is deferred ahead of the 2027 mandatory deadline. As a narrative rather than systematic review, the paper does not claim exhaustive retrieval of the grey literature, and its assessment of instruments whose mandatory phases lie ahead is necessarily provisional. The central empirical claim rests on a single practitioner survey and is treated as a motivating stylised fact rather than an established finding. The paper specifies a panel-based research design for testing the decoupling hypothesis across the 2024 to 2028 transition. Regulators are advised to prioritise cross-regulator coherence, published reconciliation of competing materiality philosophies and investment in domestic assurance capacity over further expansion of reporting participation. The analysis also shows that even full success in the formal-sector transition would leave the artisanal and small-scale mining sector, the fastest-growing source of mining-related environmental harm in Ghana, outside the reporting perimeter altogether. The paper offers the first integrated account of Ghana's regulatory architecture, its applicable theory and its firm-level practice evidence within a single analytical frame, and the first application of a decoupling framework to Ghanaian disclosure data spanning the period before and after the ISSB roadmap. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 1008-1040 Year: 2026 Month: August DOI: 10.56879/ijbm.v5i2.105 File-URL: https://iessociety.org/index.php/IJBM/article/download/352/167 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:1008-1040 Template-Type: ReDIF-Article 1.0 Author-Name: Kanchan Author-Workplace-Name: Sharda University Author-Name: Atul Sangal Author-Workplace-Name: Sharda University Title: Bridging the digital divide: A thematic analysis of digital technology adoption and sustainable entrepreneurship among women-led MSMEs in North India Abstract: Digital technologies are widely regarded as enablers of entrepreneurship and business sustainability, yet qualitative evidence on how women entrepreneurs actually experience digital transformation in emerging economies remains limited. This study examines how digital technologies shape the sustainability of women-led micro, small and medium enterprises (MSMEs) in North India, drawing on the Technology Acceptance Model (TAM) extended with a digital inclusion perspective. Using a qualitative design, semi-structured interviews were conducted with 25 women entrepreneurs across Delhi, Uttar Pradesh, Haryana, Punjab, and Rajasthan, and the data were analysed using Braun and Clarke's reflexive thematic analysis. Four interconnected themes emerged: digital empowerment of business operations, market expansion through digital platforms, entrepreneurial autonomy, and persistent barriers to technology adoption. Findings show that digital technologies improve operational efficiency, strengthen customer engagement, expand market access, and enhance entrepreneurial autonomy, while inadequate infrastructure, limited digital capabilities, and socio-cultural constraints continue to restrict their full benefits. The study extends TAM by demonstrating that women entrepreneurs' technology adoption depends not only on perceived usefulness and ease of use but also on digital infrastructure, capabilities, and socio-cultural support. The findings contribute to the literature on digital entrepreneurship, women's entrepreneurship, and technology adoption, and offer practical implications for policymakers and entrepreneurship support organisations seeking to strengthen digital inclusion and promote sustainable, women-led enterprise development. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 1041-1081 Year: 2026 Month: August DOI: 10.56879/ijbm.v5i2.113 File-URL: https://iessociety.org/index.php/IJBM/article/download/373/168 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:1041-1081 Template-Type: ReDIF-Article 1.0 Author-Name: Andrews Salakpi Author-Workplace-Name: Simon Diedong Dombo University of Business and Integrated Development Studies Author-Name: Theophile Bindeoue Nasse Author-Workplace-Name: University of Business and Integrated Development Studies Author-Name: Bernard Bawuah Author-Workplace-Name: Simon Diedong Dombo University of Business and Integrated Development Studies Title: Nexus between digital financial services, renewable energy, and environmental sustainability in Sub-Saharan Africa Abstract: This study examines how digital financial services (DFS) influence environmental sustainability in Sub-Saharan Africa, with renewable energy considered as a complementary factor. Using a dynamic panel System-GMM model and data from 47 Sub-Saharan African countries spanning 1995 to 2022, the analysis explores both aggregated and disaggregated measures of DFS, including access and usage dimensions. The findings reveal that environmental sustainability is highly persistent, with past performance strongly shaping current outcomes. DFS access significantly improves environmental performance by enabling households and small firms to invest in renewable energy and sustainable practices, while DFS usage alone has little impact unless tied to green financial products. Renewable energy not only enhances sustainability directly but also amplifies the positive effects of DFS, confirming a strong complementarity between the two. Structural factors including foreign direct investment support sustainability, while population growth and resource-intensive economic expansion undermine it. The results suggest that DFS should be treated as a lever for climate action, with policies that expand access into underserved communities, embed renewable financing within digital products, and align investment flows with green development priorities. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 1082-1104 Year: 2026 Month: August DOI: 10.56879/ijbm.v5i2.112 File-URL: https://iessociety.org/index.php/IJBM/article/download/346/169 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:1082-1104 Template-Type: ReDIF-Article 1.0 Author-Name: Linus Wilson Author-Workplace-Name: University of Louisiana at Lafayette Title: Weather and summit success on Denali: Evidence from daily weather data Abstract: This study examines the relationship between daily weather conditions and daily summit success on Denali, the highest peak in North America, using data from the 2015 to 2023 climbing seasons. Combining hand collected Field Report data with hourly observations from the 14,200 foot camp weather station, the highest station operating on the mountain during this period, we construct a measure of new summits per day as a percent of registered climbers and test its association with temperature, wind speed, and calendar date. Higher temperatures at 14,200 foot camp are associated with significantly higher summit success rates across all model specifications, while higher wind speeds show a weaker and less consistent negative association once calendar controls are included. Time based variables, including a quadratic specification and semi monthly and weekly dummies, explain substantially more of the variance in summit success than weather alone, with predicted summit success peaking in early to mid June. These findings suggest that while weather conditions at high camp meaningfully influence daily summit outcomes, private and guided expeditions can improve their odds of success by scheduling attempts for early June, well before reliable short range weather forecasts become available. This is the first study to analyze daily weather data alongside daily summit success rates on Denali. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 1105-1120 Year: 2026 Month: August DOI: 10.56879/ijbm.v5i2.101 File-URL: https://iessociety.org/index.php/IJBM/article/download/363/170 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:1105-1120 Template-Type: ReDIF-Article 1.0 Author-Name: Ali BniLam Author-Workplace-Name: Dijlah University Title: Artificial intelligence applications and the reduction of accounting errors in bank financial statements: Evidence from the Iraqi banking sector Abstract: This study examines the extent to which artificial intelligence (AI) applications contribute to reducing accounting errors in bank financial statements, with a focus on the obstacles facing their adoption in accounting practice. Using a descriptive-analytical approach, a structured questionnaire was distributed to 100 preparers and auditors of financial statements in the Iraqi banking sector, yielding 91 valid responses for analysis. The findings indicate that AI applications can detect discrepancies between the methods used to prepare banking financial statements and standard or cross-country practices, and can identify the party responsible for an accounting error, regardless of its size. However, the results also show that AI applications lack the discretionary judgement that human auditors apply in assessing the materiality of an error and its broader implications for banking operations. The study recommends that preparers and auditors of bank financial statements leverage AI's error-detection capabilities, irrespective of error size, to improve the accuracy and reliability of financial statements in the banking sector. The findings contribute to the growing literature on AI-enabled auditing and offer practical implications for bank management, financial statement preparers, and regulators in emerging banking markets. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 1121-1141 Year: 2026 Month: August DOI: 10.56879/ijbm.v5i2.114 File-URL: https://iessociety.org/index.php/IJBM/article/download/385/171 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:1121-1141 Template-Type: ReDIF-Article 1.0 Author-Name: Deepa Samant Author-Workplace-Name: Soban Singh Jeena University Author-Name: Garima Jaiswal Chandra Author-Workplace-Name: Sardar Bhagat Singh Government Post Graduate College Author-Name: Ruchita Pangriya Author-Workplace-Name: Soban Singh Jeena University Author-Name: Shobha Bajetha Author-Workplace-Name: Government Post Graduate College (GPGC) Sitarganj Title: Affordable prestige: A conceptual framework of masstige marketing and consumer behaviour in emerging markets Abstract: Masstige marketing, a hybrid positioning strategy that fuses the symbolic appeal of luxury with the accessibility of mass market pricing, has grown rapidly across fashion, cosmetics, automobiles, and electronics over the past five years, yet the concept remains fragmented across disparate strands of literature. This conceptual paper synthesises existing research to clarify the meaning, evolution, and growing relevance of masstige marketing in the contemporary marketplace. It develops an integrated framework around four key dimensions, perceived prestige, affordability, brand symbolism, and emotional connection, and examines how these dimensions jointly shape consumer attitudes, purchase intentions, and buying behaviour. Drawing on existing literature and illustrative industry examples, particularly from India's rapidly expanding beauty, fashion, and personal care sectors, the paper traces how masstige has evolved from a niche branding tactic into a broader cultural phenomenon tied to social mobility, digital personalisation, and sustainability driven prestige. The paper further discusses managerial implications, outlining how firms can apply masstige principles to strengthen brand positioning, deepen consumer engagement, and build durable consumer brand relationships without diluting aspirational value. By consolidating a growing but scattered body of work into a single conceptual model, the study contributes an integrated understanding of affordable prestige and its significance for consumer behaviour theory and practice, particularly in emerging economies where the expanding middle class is reshaping the boundary between luxury and mass consumption. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 1142-1158 Year: 2026 Month: August DOI: 10.56879/ijbm.v5i2.120 File-URL: https://iessociety.org/index.php/IJBM/article/download/371/172 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:1142-1158 Template-Type: ReDIF-Article 1.0 Author-Name: Anjali Kumari Cinni Author-Workplace-Name: St. Xavier's University Kolkata Author-Name: Subhajit Chakraborty Author-Workplace-Name: St. Xavier's University Kolkata Title: Shareholder activism and securities regulation in India: A comparative study of SEBI, the SEC, and the FCA Abstract: Shareholder activism has become a central mechanism of corporate governance, yet the regulatory frameworks that enable it vary sharply across jurisdictions. This article examines the regulatory architecture governing shareholder activism in India and evaluates it against two mature securities market regulators, the United States Securities and Exchange Commission (SEC) and the United Kingdom Financial Conduct Authority (FCA). Using a doctrinal, black letter method grounded in legislation, regulatory guidelines, case law, and peer reviewed literature, the study compares regulatory design, enforcement culture, and institutional engagement across the three jurisdictions. It finds that shareholder activism in India remains at an early, largely reactive stage of development, constrained by concentrated promoter ownership, limited retail investor awareness, procedural delay, and comparatively weak enforcement relative to the SEC's enforcement driven model and the FCA's stewardship based model. Reforms under the Companies Act, 2013 and successive regulations of the Securities and Exchange Board of India (SEBI) have nonetheless measurably improved disclosure, e voting, minority protection, and institutional engagement. Because existing scholarship on shareholder activism concentrates heavily on advanced markets, this article contributes a structured three way comparison of SEBI, the SEC, and the FCA specifically oriented toward activism, and proposes India specific reforms that selectively draw on both enforcement based and stewardship based regulatory traditions. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 1159-1170 Year: 2026 Month: August DOI: 10.56879/ijbm.v5i2.121 File-URL: https://iessociety.org/index.php/IJBM/article/download/380/173 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:1159-1170 Template-Type: ReDIF-Article 1.0 Author-Name: Cyril Kutina Author-Workplace-Name: University for Business and Integrated Development Studies Author-Name: Clement Nangpiire Author-Workplace-Name: University for Business and Integrated Development Studies Author-Name: Abdul-Aziz Dawdi Author-Workplace-Name: University for Business and Integrated Development Studies Title: Broken trust in the supply chain: A qualitative study of product authentication failures, procedural fragmentation, and inventory consequences in Ghana's Upper West Region public hospitals Abstract: Effective medical supply chain management is a critical component of health systems, particularly for patient safety in low- and middle-income countries (LMICs). Ghana's public hospitals face long-standing challenges in product authentication, transparency, and inventory control, especially in resource-constrained regions, driven by weak infrastructure, disjointed accountability, and limited digital connectivity. This study examined the lived experiences of frontline healthcare personnel managing medical supply chains in Ghana's Upper West Region, focusing on how vulnerabilities in product integrity, procedural inefficiency, and inventory mismanagement jointly affect patient safety and service delivery. A qualitative descriptive design was used, with semi-structured, face-to-face interviews conducted across three public hospitals, one referral hospital and two district/municipal hospitals in the Upper West Region between January and April 2026. Data were analyzed using Braun and Clarke's (2022) six-step thematic framework in MAXQDA 26.0. Thematic saturation was reached after the 21st interview. Twenty-one participants were interviewed, yielding three major themes: (1) Vulnerabilities in Product Integrity and Safety — no participant reported a reliable authentication method, forcing reliance on visual inspection and supplier trust; (2) Procedural and Logistical Inefficiencies, fragmented accountability, manual documentation, and mandatory central sourcing created information gaps at every handoff; and (3) Inventory Control Consequences, simultaneous shortages and overstocking eroded patient trust, triggered unplanned referrals, and disrupted surgical scheduling. These findings offer a diagnostic basis for designing sequenced, low-cost technology interventions suited to rural LMIC hospital settings. The study contributes qualitative depth to a literature dominated by quantitative stock-out research and offers practical, context-sensitive recommendations, including threshold-based procurement rules, low-cost cold-chain indicators, and standardized receiving protocols, for strengthening supply chain integrity in resource-constrained health systems. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 1171-1186 Year: 2026 Month: August DOI: 10.56879/ijbm.v5i2.125 File-URL: https://iessociety.org/index.php/IJBM/article/download/375/174 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:1171-1186 Template-Type: ReDIF-Article 1.0 Author-Name: Divyang Joshi Author-Workplace-Name: Parul University Author-Name: Paresh Patel Author-Workplace-Name: Parul University Author-Name: Hiren Harsora Author-Workplace-Name: Parul University Author-Name: Amita Garg Author-Workplace-Name: Parul University Author-Name: Himal Goswami Author-Workplace-Name: Dr. Thakor Bhai Patel Girls College Author-Name: Shailak Jani Author-Workplace-Name: Parul University Title: Privacy-preserving digital ecosystems: The role of blockchain technology in healthcare, finance, and smart cities Abstract: The accelerating digitisation of healthcare, financial services, and urban governance has intensified concerns regarding data privacy, security, and unauthorised data exploitation. Traditional centralised data management architectures exhibit inherent vulnerabilities, including single points of failure, susceptibility to cyberattacks, and limited individual control over personal information. This study examines blockchain technology as a transformative solution for privacy preservation across these three critical sectors. The analysis explores foundational cryptographic mechanisms including zero-knowledge proofs, homomorphic encryption, secure multi-party computation, and decentralised identity systems that enable verifiable data transactions without exposing sensitive information. Through real-world case studies, including Estonia's national e-Health system, MIT's MedRec, JPMorgan's Quorum platform, India's central bank digital currency pilots, and Dubai's Blockchain Strategy, the study demonstrates blockchain's capacity to enhance patient data autonomy, ensure financial transaction integrity, and secure citizen-centric smart city services. The discussion critically addresses persistent challenges, including scalability constraints, regulatory compliance complexities, energy consumption concerns, and ethical tensions between transparency and privacy. Looking forward, the study identifies promising trajectories, including integration with artificial intelligence, quantum-resistant cryptography, and edge computing architectures. This study concludes that blockchain technology, despite its limitations, represents a foundational infrastructure for building resilient, privacy-preserving digital societies, and calls for sustained interdisciplinary research and proactive policy frameworks to facilitate its responsible adoption. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 1187-1204 Year: 2026 Month: August DOI: 10.56879/ijbm.v5i2.126 File-URL: https://iessociety.org/index.php/IJBM/article/download/377/175 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:1187-1204 Template-Type: ReDIF-Article 1.0 Author-Name: Rabia Khan Author-Workplace-Name: Indira Gandhi Delhi Technical University for Women Author-Name: Dhanjay Yadav Author-Workplace-Name: Indira Gandhi Delhi Technical University for Women Author-Name: Arvind Jayant Author-Workplace-Name: Indira Gandhi Delhi Technical University for Women Title: From cognitive bias to technological intervention: A systematic and bibliometric review of technology's role in investor behavioral biases Abstract: This study examines the evolving landscape of behavioral biases in financial decision making as technology becomes increasingly embedded in investment processes. Using a PRISMA based systematic review combined with bibliometric analysis, 166 Scopus indexed publications spanning 1991 to 2025 were analysed using Biblioshiny and VOSviewer. The review maps emerging research clusters where technology plays a central role, including fintech platforms, digital trading systems and robo advisory services that mediate biases in real time, artificial intelligence based prediction of behavioral patterns, sentiment analysis and social media analytics used to capture investor psychology, and cryptocurrency and blockchain based markets where algorithmic trading and information asymmetry intensify behavioral distortions. Temporal analysis reveals a marked acceleration in technology centric behavioral finance research after 2017, particularly around AI enabled sentiment modeling and crypto market analytics. Content analysis identifies several gaps and future research directions, including comparisons of human versus algorithmic trading decisions, investor interactions with robo advisors and AI systems, the extent to which technology shapes or amplifies biases, and the development of real time, data driven models for detecting and measuring behavioral biases using big data, machine learning and behavioral tracking. The study offers a structured foundation for understanding behavioral biases in technology driven financial markets and provides guidance for future improvements in forecasting, risk management and policy design. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 1205-1225 Year: 2026 Month: August DOI: 10.56879/ijbm.v5i2.124 File-URL: https://iessociety.org/index.php/IJBM/article/download/386/176 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:1205-1225 Template-Type: ReDIF-Article 1.0 Author-Name: Naveen Nandal Author-Workplace-Name: Delhi Institute of Higher Education (DIHE) Author-Name: Swati Luthra Author-Workplace-Name: Vivekananda Institute of Professional Studies Author-Name: Afseer Majeed Author-Workplace-Name: Jumeira University Author-Name: Rushi Prasad Sahoo Author-Workplace-Name: Vignan's Foundation for Science, Technology & Research Author-Name: Ulfah Fajarini Author-Workplace-Name: Syarif Hidayatullah State Islamic University Jakarta Title: Human–AI collaboration capability: A new driver of organizational performance Abstract: As access to advanced artificial intelligence becomes near-universal among organizations, performance differences among adopters continue to widen, suggesting that the AI asset itself is not the source of competitive advantage. This paper locates the residual explanation in an organizational capability rather than in the technology stock. Human–AI Collaboration Capability (HAICC) is defined as an organization's ability to set up, orchestrate, and continuously recalibrate human–AI work systems such that joint output exceeds what either party could achieve alone with the same resources. Grounded in the resource-based view, dynamic capabilities theory, the complementarity tradition in the economics of organization, and human–automation research, HAICC is conceptualized as a second-order formative construct comprising six dimensions: task decomposition acuity, interpretive competence, calibrated reliance, workflow reconfigurability, joint learning loops, and accountability architecture. Two mechanisms give the framework analytical leverage: the coupling tax, the transaction cost of joint human–AI work, and reliance elasticity, the responsiveness of human reliance to changes in system reliability. The paper links HAICC to operational, market, and financial performance through decision quality, operational agility, and knowledge recombination, and specifies environmental dynamism, task interdependence, data infrastructure maturity, regulatory intensity, and workforce learning orientation as contingencies. A staged validation protocol and candidate item pool are proposed to support future empirical testing. The paper is conceptual: it reports no primary data, and the propositions and candidate items are advanced for subsequent empirical validation rather than tested here. The framework reframes the AI productivity problem as a capability challenge rather than a computational one, clarifying the conditions under which human–AI collaboration, rather than computation itself, becomes a scarce and advantage-generating resource. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 1248-1279 Year: 2026 Month: September DOI: 10.56879/ijbm.v5i2.131 File-URL: https://iessociety.org/index.php/IJBM/article/download/365/178 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:1248-1279 Template-Type: ReDIF-Article 1.0 Author-Name: Kashisha Goel Author-Workplace-Name: Chatrabhuj Narsee School Author-Name: Sonal Gogri Author-Workplace-Name: GLS University Title: Neuromarketing and consumer behaviour: Evaluating visual, auditory, and emotional advertising stimuli in fast food marketing Abstract: Marketing research has traditionally relied on self-reported attitudes to gauge advertising effectiveness, yet neuroscience evidence suggests that most purchase decisions are formed unconsciously. Drawing on Kahneman's dual-process theory and the Stimulus-Organism-Response model, this study examines how visual, auditory, and emotional stimuli embedded in neuromarketing-oriented advertisements shape emotional engagement, brand recall, and purchase intention, using McDonald's advertising as the case context. A structured questionnaire combined with an advertisement-exposure experiment was administered to 108 respondents in Mumbai, India, and fourteen hypotheses were tested using Pearson correlation, independent-samples t-tests, chi-square tests, and one-way ANOVA. Eleven of the fourteen hypotheses were supported. Visual, auditory, and emotional stimuli were each significantly associated with emotional engagement and purchase intention, jingle recall was significantly linked to post-exposure visitation, and emotional engagement emerged as the strongest predictor of purchase intention. Age and visit frequency did not significantly moderate purchase intention or ethical perception. The study extends neuromarketing theory to fast food, an under-researched product category, offers practical direction for advertisers on sensory and emotional branding investment, and raises ethical concerns about subconscious persuasion given McDonald's young and impressionable consumer base. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 1280-1308 Year: 2026 Month: September DOI: 10.56879/ijbm.v5i2.115 File-URL: https://iessociety.org/index.php/IJBM/article/download/382/179 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:1280-1308 Template-Type: ReDIF-Article 1.0 Author-Name: Zion Lee Author-Workplace-Name: UOW College Hong Kong Title: Beyond skills: Employer-perceived labour substitutability and graduate competitiveness in high-cost labour markets Abstract: This paper examines how graduates from high-cost labour markets can remain competitive amid global wage arbitrage, generative AI-enabled task transformation, and cross-border talent substitution. Using Hong Kong as a theoretically significant case, it reframes graduate employability as a problem of cost-adjusted graduate value and employer-perceived labour substitutability rather than skills possession alone. The paper adopts a conceptual and integrative review approach, synthesising literature on graduate employability, graduate capitals, human capital theory, signalling theory, strategic human resource management, global labour arbitrage, and AI-enabled knowledge work. It develops a conceptual model and propositions explaining how high-cost graduates can reduce perceived substitutability and strengthen competitiveness. The paper argues that graduate employability in high-cost labour markets is shaped by employers' assessment of whether graduates generate sufficient value relative to cost, and whether their work can be replaced by lower-cost labour or AI-enabled alternatives. It introduces employer-perceived labour substitutability as the central theoretical mechanism and proposes the VALUE Framework, comprising Verifiable productivity, Adaptive skill stacking, Local-regional market intelligence, Unoutsourceable capabilities, and Employer-relevant signalling, as a substitutability-reduction model. The framework provides actionable guidance for universities, programme leaders, employers, HR managers, and policymakers, emphasising evidence-based value creation, AI-augmented productivity, contextual intelligence, and strategies to reduce perceived substitutability. The paper contributes to graduate employability and management literature by introducing cost-adjusted graduate value and employer-perceived labour substitutability as new theoretical constructs, extending human capital and signalling theory to account for global labour arbitrage and AI-enabled substitution. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 1309-1334 Year: 2026 Month: September DOI: 10.56879/ijbm.v5i2.128 File-URL: https://iessociety.org/index.php/IJBM/article/download/376/180 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:1309-1334 Template-Type: ReDIF-Article 1.0 Author-Name: Mahmuda Begum Author-Workplace-Name: De Montfort University Title: Reducing dark leadership in the public sector: A grounded theory study from Bangladesh Abstract: Dark leadership, the exercise of leadership in ways that produce negative outcomes for followers, teams, and organisations, has received growing scholarly attention, but research remains limited in public sector contexts of the Global South, particularly Bangladesh. This study investigates the causes of dark leadership and examines how internal and external forces shape its context, process, and outcomes within Bangladesh's public sector. Using a grounded theory approach, data were collected through in depth interviews, field notes, and documents from 42 public sector respondents. Analysis identified four causal conditions (political intervention, cultural and social factors, leadership style, and personality), three contextual conditions rooted in dark personality traits (machiavellianism, narcissism, and psychopathy), and two contextual factors (internal and external forces) that shape how dark leadership emerges and is sustained. The study further identifies a five stage process, spanning situational assessment, resource integration, system development, governance implementation, and monitoring, through which organisations can reduce the emergence of dark leadership, producing five categories of positive outcomes. These findings are integrated into a context specific conceptual framework and substantive theory linking leadership practice to the Sustainable Development Goals. The study offers public sector practitioners and policymakers in Bangladesh, and comparable developing country contexts, a holistic, empirically grounded approach for recognising and mitigating dark leadership, while contributing a Global South perspective to a literature that has been dominated by Western, trait based accounts of destructive leadership. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 1335-1353 Year: 2026 Month: September DOI: 10.56879/ijbm.v5i2.118 File-URL: https://iessociety.org/index.php/IJBM/article/download/389/181 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:1335-1353 Template-Type: ReDIF-Article 1.0 Author-Name: S K Bose Author-Workplace-Name: Manav Rachna University Author-Name: Deepak Bansal Author-Workplace-Name: Manav Rachna University Author-Name: Kritika Author-Workplace-Name: National Forensic Sciences University Title: The right to education and special education in India and Ireland: A comparative doctrinal and policy analysis Abstract: Special education has moved, in both India and Ireland, from a discretionary welfare concern to a claimed legal entitlement. Yet the two common law jurisdictions, though sharing a constitutional inheritance, have translated the promise of inclusion into enforceable law and workable practice along markedly different lines, and both continue to face a gap between statutory promise and classroom delivery. This article undertakes a comparative doctrinal and policy analysis of the right to education, with particular emphasis on special and inclusive education, measured against Article 24 of the United Nations Convention on the Rights of Persons with Disabilities (CRPD). In India, the entitlement is assembled from constitutional foundations (Articles 21A, 14, 15 and 41), the Right of Children to Free and Compulsory Education Act 2009, the Rights of Persons with Disabilities Act 2016, and an expanding body of jurisprudence. In Ireland, the right emerged through landmark litigation and was to be secured by the Education for Persons with Special Educational Needs (EPSEN) Act 2004, key provisions of which remain uncommenced two decades later and are now under formal scrutiny through the 2025 EPSEN Review. Despite differing legal architectures, both systems display a recurring pattern in which statutory aspiration is undermined by weak enforcement machinery and limited accountability. The analysis identifies transferable reform priorities, including enforceable individualised education plans, an independent appellate mechanism, expanded investment in trained special educators, and a robust monitoring system, as necessary conditions for realising acceptability, accessibility, and adaptability in education for every child. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 1354-1365 Year: 2026 Month: September DOI: 10.56879/ijbm.v5i2.130 File-URL: https://iessociety.org/index.php/IJBM/article/download/392/182 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:1354-1365 Template-Type: ReDIF-Article 1.0 Author-Name: Prem lal Joshi Author-Workplace-Name: Retired Professor of Accounting at Malaysia and Bahrain Title: Behavioural aspects of budgeting and job performance: A conceptual model with organisational culture as a moderator Abstract: This study develops a conceptual model examining the relationship between behavioural aspects of budgeting and job performance, with organisational culture proposed as a moderating variable. It focuses on four behavioural budgeting dimensions, namely budgetary participation, budgetary goals, motivation, and budgetary slack, and draws on agency theory, expectancy theory, budgetary goal theory, and contingency theory to explain their influence on job performance. Organisational culture is incorporated as a moderator on the premise that strong cultures foster trust, goal congruence, and reduced agency conflicts, whereas weak cultures are more likely to encourage dysfunctional budgeting behaviour. Based on an extensive review of the literature, the study proposes a conceptual framework and eight testable hypotheses linking behavioural budgeting factors, organisational culture, and job performance. The framework offers a theoretical basis for understanding these interrelationships, though it requires empirical validation using real workplace data before practical conclusions can be drawn. Future research is encouraged to test the proposed model across diverse organisational and business contexts to assess its robustness and generalisability. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 1366-1390 Year: 2026 Month: September DOI: 10.56879/ijbm.v5i2.129 File-URL: https://iessociety.org/index.php/IJBM/article/download/372/183 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:1366-1390 Template-Type: ReDIF-Article 1.0 Author-Name: Marc E. Betton Author-Workplace-Name: University of Bath Author-Name: J. Robert Branston Author-Workplace-Name: University of Bath Title: The effect of micro-firm definitions on statistical inferences Abstract: Regulations govern the choices that businesses make, though regulations may vary between firms of different sizes. Such variation should benefit entrepreneurs/owner-managers, who often operate (at least in the beginning) smaller businesses with lighter regulatory burdens. However, there is no universal definition of firms' sizes (e.g. micro-firm, SME, etc.), so authors of policy and academic research are free to specify whatever definition they choose, or none at all. Intuitively, it makes sense that such inconsistency in the definition of firms will lead to different data being included in statistical models and thus, different results and policy recommendations. However, this has not been explicitly explored. In this paper we explore this notion using the case of micro-firm definitions in academic research, and then use the example of the UK (and hence EU) to illustrate the apparent difficulty in applying the "full" multi-faceted legal definition. We utilise data from English micro-firms in the tourist accommodation sector to develop a simple econometric model to apply subsets of real-world research survey data in line with different micro-firm definitions, and then compare the outcomes. We find significant differences in results, the likely inferences of those results, and thus, the policy recommendations that would be made, thereby highlighting the importance of firm size definitions. We conclude with several recommendations for how best to define micro-firms and the use of definitions more broadly – in particular that authors are advised to clearly specify what definition they have employed, so that future researchers/readers can understand accordingly. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 1391-1426 Year: 2026 Month: September DOI: 10.56879/ijbm.v5i2.116 File-URL: https://iessociety.org/index.php/IJBM/article/download/381/184 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:1391-1426 Template-Type: ReDIF-Article 1.0 Author-Name: Ali Salehi Author-Workplace-Name: TÉLUQ University Author-Name: Diane-Gabrielle Tremblay Author-Workplace-Name: TÉLUQ University Author-Name: Tawfiq Alla Author-Workplace-Name: TÉLUQ University Title: Workplace interaction as a pathway from Open-Plan office design to employee performance: Insights from Self-Determination Theory Abstract: This study investigates the effects of open-plan office (OPO) design on employee performance, focusing on the mediating role of workplace interaction and the moderating influence of job autonomy, a core component of Self-Determination Theory (SDT). Using a quantitative approach, data were collected from 107 employees working in open-plan offices in Quebec, Canada, were recruited through convenience sampling, and analyzed using partial least squares structural equation modeling (PLS-SEM). The findings show that OPO design significantly enhances workplace interaction and directly improves employee performance. Workplace interaction also positively influences performance and partially mediates the relationship between OPO design and performance. Job autonomy further enhances performance and strengthens the positive relationship between workplace interaction and performance, indicating that employees with greater autonomy derive greater performance benefits from workplace interactions. Based on these findings, the study proposes the Integrated Workplace Interaction and Autonomy Framework (IWIAF), which conceptualizes employee performance as an outcome of the interaction among physical workplace conditions, social processes, and psychological resources. The framework provides a theoretical basis for understanding how workplace design, social interaction, and motivational resources jointly shape employee outcomes. Practically, the findings offer guidance for designing work environments that support both interaction and employee autonomy. Overall, the study demonstrates that performance in open-plan offices is shaped not only by physical workspace characteristics but also by the social and motivational mechanisms through which employees experience and utilize their work environment. Journal: International Journal of Business and Management (IJBM) Volume: 5 Issue: 2 Pages: 1427-1456 Year: 2026 Month: September DOI: 10.56879/ijbm.v5i2.127 File-URL: https://iessociety.org/index.php/IJBM/article/download/369/185 File-Format: application/pdf Handle: RePEc:cwd:ijbmnz:v:5:y:2026:i:2:p:1427-1456