Asian Journal of Economics Business and Accounting

The issue of poverty alleviation has been attracting global attention especially as economic challenges become more complex. Empirical evidence suggests that meaningful poverty alleviation is achievable particularly in countries that have experienced sustained economic progress. This study investigated the short- and long-term effects of financial inclusion on poverty alleviation in Nigeria over …

This study examines how health marketing strategies differ across developed, developing, and underdeveloped countries, with particular attention to the roles of technology, infrastructure, socio-economic conditions, and cultural context. Using a comparative secondary-data approach, the study synthesizes evidence from international reports, case-based evidence, and published literature to evaluate…

Board gender diversity has increased globally, driven by evidence that women bring unique perspectives and prudent decision-making that enhance firm performance and governance. Despite growing recognition of its importance, countries like Bangladesh still face challenges due to traditional gender roles limiting women’s participation in corporate leadership. The study examines the increasing prese…

Background and Aims: Despite growing interest in SME internationalization, limited attention has been paid to the mediating mechanisms that convert human capital into global outcomes, particularly in traditional manufacturing sectors. This study examines human capital's role in the internationalization of MSMEs in the teak craft sector, investigating its direct impact on international outcomes an…

The mining sector is inherently associated with significant environmental challenges such as land degradation, biodiversity loss, and pollution, raising critical concerns about sustainable resource management. Although Corporate Social Responsibility (CSR), institutionalized under the Companies Act, 2013 in India, provides a formal mechanism to address these concerns, limited empirical research h…

This study aims to explore the influence of behavioral biases on the investment decision-making process of women entrepreneurs. Despite the increasing participation of women in entrepreneurship, they face unique challenges that affect their financial decision-making, including socio-cultural pressures, work-life imbalance, and limited access to financial resources. Through a conceptual analysis o…

Background: The 2025 tariffs provide a timely opportunity to observe how modern financial markets respond to abrupt policy shifts. Prior research shows that uncertainty surrounding tariff announcements can swiftly affect asset prices. By tracing drivers such as uncertainty spikes and earnings revisions, the study clarifies the dynamics at play. Institutional and retail responses are contrasted, a…

Background: Tax law enforcement plays a crucial role in ensuring effective tax collection and building a fair, transparent tax system. Factors such as tax fairness, understanding, sanctions, and system quality significantly influence taxpayers’ perceptions and behavior toward tax evasion, with stronger fairness, knowledge, and enforcement reducing the likelihood of fraud. Aims: This study aims to…

The rapid digitisation of banking services has increased exposure to cyber fraud, including phishing, identity theft, system intrusion, and unauthorised electronic transactions. The effectiveness of internal audits can significantly influence the extent to which cyber fraud affects financial statement integrity, acting as a critical moderating factor. This study examined the effect of cyber fraud…

Online banking has transformed financial transactions, making financial literacy essential for managing digital finances and risks. Socio-economic and demographic factors significantly influence financial literacy and online banking adoption, though prior research shows mixed results, highlighting the need for further study. This study examines the socio-economic and demographic factors influenci…

Energy poverty in rural areas leads to heavy reliance on traditional fuels, causing health risks, environmental damage, and reduced productivity, especially affecting women and children. Improving electricity access enhances economic welfare, education, and poverty reduction, while lack of energy access perpetuates poverty and limits development, particularly in developing countries like Nigeria.…

Background: MSMEs are crucial for economic growth and employment in Indonesia, but many face challenges like competition and weak financial management. Limited accounting knowledge leads to poor record-keeping and difficulty preparing financial reports, making effective decision-making harder. Adopting proper accounting practices is essential for improving business performance and sustainability.…

The Blue Economy has emerged as a strategic development framework aimed at promoting sustainable economic growth, livelihood improvement, and environmental stewardship in coastal and marine regions. In Tanzania, small-scale enterprises operating in fisheries, aquaculture, seaweed farming, and coastal tourism play a critical role in local economic development. However, many of these enterprises co…

Work-life balance has become a critical concern for female academics in higher education, particularly in emerging countries where professional demands and socio-cultural expectations create significant challenges. Drawing on Social Cognitive Theory and the Job Demands–Resources theory, this study explores how self-efficacy influences work-life balance through the mechanisms of confidence and dec…

Sustainable consumption is an important aspect in the global agenda for development, but in emerging markets, behavioral adoption is still low compared to awareness and intention. Although previous studies have focused on the role of marketing communication and digital engagement in this context, there is a lack of consideration for the psychological aspects. This study proposes a conceptual fram…

Influencer marketing has emerged as an important digital marketing strategy due to the rapid expansion of social media platforms and their growing role in shaping consumer behaviour. In this study, the relationship between influencer marketing and consumer satisfaction was examined with particular reference to purchasing behaviour and selected market-related outcomes. The study is based on primar…

Background: Microfinance institutions (MFIs) serve as a bridge between the formal financial sector and underserved communities needing economic support. Internal control is a critical foundation for MFIs because it strengthens stability, transparency, and trust while supporting effective service delivery to vulnerable communities. Aim: The study aimed to assess the extent of implementation of int…

Green accounting integrates environmental costs into financial reporting, promoting sustainability alongside economic performance, especially in environmentally intensive sectors like transportation. It helps firms improve long-term financial performance, regulatory compliance, and environmental accountability while supporting global sustainability goals. This study investigates the effect of gre…

This study examines the impact of electronic payment systems on non-oil tax revenue performance in Nigeria, adopting a fiscal capacity perspective. Using quarterly data from the Federal Inland Revenue Service (FIRS) covering the period from 2011 to 2022, the research employs descriptive statistics, trend analysis, paired sample t-tests, correlation analysis, and ordinary least squares (OLS) regre…

The increasing demands of modern workplaces and evolving social structures have brought work-life integration (WLI) into sharper focus. Unlike traditional work-life balance, WLI emphasises the seamless coexistence of work and personal responsibilities. Prior literature on work–life integration remains fragmented, with limited models that integrate technological influences, well-being, and career …