International Journal of Professional Business Review 2023-03-24T16:38:28+00:00 Editorial Team Open Journal Systems <p align="justify"><strong>International Journal of Professional Business Review </strong>aims to publish original research in order to contribute to the promotion and dissemination of key issues in professional business and related areas. The JPB Review is published by Open Access Publications LLC. The <strong>JPB Review</strong>'s content aspires to be relevant and interesting to a wide readership, which adds to the understanding and discussion of professional business and academia worldwide. To be published in the <strong>JPB Review</strong>, authors must adhere to high standards of research and contribute to theory and/or practice in related areas, regardless of whether the level of analysis is the organization, region or country.</p> <p align="justify">The <strong>JPB Review</strong> challenges potential authors to produce high quality distinguished research, well grounded in theory and with high methodological rigor. The demonstration of an effective conceptual contribution will be considered in the journal's editorial process.</p> <p align="justify">To submit your paper (<strong>English, Portuguese and Spanish language</strong>), please visit the online submission page (login and download template). All articles are subject to a double-blind review process. <strong>JPB Review Journal</strong> require a Contributer ID (see <strong><a href="" target="_blank" rel="noopener">ORCID and Redalyc ID</a></strong>) for all authors. ORCID is a persistent unique identifier for researchers and functions similarly to an article’s Digital Object Identifier (DOI). ORCIDs enable accurate attribution and improved discoverability of an author’s published work. The author will need a registered ORCID in order to submit a manuscript or review a proof in this journal.</p> <p align="justify">This journal <span style="text-decoration: underline;"><strong>is indexing and abstracting in:</strong></span> <strong>SCOPUS (ELSEVIER)</strong>, REDALYC (MEXICO), ) Directory of Open Access Journals (DOAJ), Latindex, Ebsco Host Publishing, Cengage Gale Learning, PKP Index, Google Scholar and OpenAire (See Indexing &amp; Abstracting page).</p> <p align="justify">In the drive to succeed in its mission, in addition to the traditional editorial, the journal offers:</p> <p>• Editorial Comments</p> <p>• Articles</p> <p>• Perspectives</p> The Role of Distinct Core Capabilities in Achieving Organizational Brilliance / An Exploratory Study of the Opinions of a Sample of Managers Working in the Iraqi General Company for Cement / Kufa Cement Factory 2022-11-23T09:33:02+00:00 Duha Khaled Khalaf Al Dulaimi Zainab Abdul Razzaq Al-Hindawy <p><strong>Purpose: </strong>The purpose of this study is to achieve several goals by defining the correlation and influence of distinct core capabilities (through its dimensions (organizational resources, human resources, capabilities)) in achieving organizational brilliance (through its dimensions of (brilliance in leadership, brilliance in service and innovation, brilliance in knowledge).</p> <p><strong> </strong></p> <p><strong>Theoretical framework: </strong>The research dealt with the theoretical aspect of the concepts related to the variable of distinct fundamental capabilities and organizational brilliance as they are modern and contemporary concepts and have an administrative nature on business organizations that seek excellence and leadership in their field of business, where the Kufa Cement Factory was chosen as an applied field to show the extent of applying the essential capabilities that have positive effects in Achieving organizational brilliance in the laboratory.</p> <p> </p> <p><strong>Design/methodology/approach: </strong>The questionnaire was used as a tool for collecting the necessary data and information, through an intentional sample of (124) represented by senior administrations, heads of departments, directors of divisions and units in the Kufa cement factory, and the descriptive analytical method was used mainly in Presentation, analysis and interpretation of research information. </p> <p> </p> <p><strong>Findings: </strong>The findings: Thebased on a set of statistical methods such as confirmatory factor analysis and structural equation modeling method to measure the effect relationship, arithmetic mean, standard deviation, coefficient of variation, modified analysis and Pearson correlation through statistical programs (SPSS V.24; Amos V.23).</p> <p> </p> <p><strong>Research, Practical &amp; Social implications: </strong>The Among the most prominent findings of the research is the interest of the Kufa Cement Factory management in adopting distinct core capabilities and rationalizing their use in terms of attention to organizational resources, improving the internal work environment, and directing employees to cooperate and follow helpful behaviors and work in a team spirit in order to ensure the improvement of manufacturing, achieving the necessary goals and strengthening the basic capabilities of the plant from It would improve the level of organizational brilliance in the future study.</p> <p> </p> <p><strong>Originality/value:</strong> The value of the study stems from its handling of an important sector, which is the industrial sector, as this sector is considered the most important and effective in the process of economic development.</p> 2023-03-21T00:00:00+00:00 Copyright (c) 2023 Duha Khaled Khalaf Al Dulaimi, Zainab Abdul Razzaq Al-Hindawy Trends in Cause-Related Marketing (CRM): Scientometrics Analysis Through Prism of Biblioshiny 2022-11-26T07:01:28+00:00 Megha Bakshi Rajesh Verma <p><strong>Purpose: </strong>Although interest in cause-related marketing has grown steadily since 1998, the field as a whole remains disorganized. Accordingly, this research aims to undertake a thorough literature evaluation on CrM. This research aims to create a comprehensive picture of cause-related marketing from 1988 through March 2022 by combining data from Scopus and Web of Science (WOS).</p> <p><strong> </strong></p> <p><strong>Design/Methodology/Approach: </strong>Articles were analysed using bibliometric criteria in this study. Bibliographic analysis facilitates research into and evaluation of multiple perspectives, as well as the assessment of the field’s growth. Biblioshiny, a bibliometrics tool developed at the R-studio, was used to assess the quality of research papers on the topic of CrM that were gathered from the databases Scopus and Web of Science. The most prominent authors, articles, journals, organisations, and nations in the field of cause-related marketing were determined after reviewing 646 papers published between 1988 and 2022. The most common words used in the titles, meta-descriptions, and abstracts were also counted.</p> <p><strong> </strong></p> <p><strong>Findings:</strong> The state of CrM research and research patterns over the previous 30 years were thoroughly investigated using visualisation techniques such as content analysis, word cloud, citation analysis, etc. This study has uncovered some new ground for investigation into cause-related marketing.</p> <p><strong> </strong></p> <p><strong>Research Limitations/Implications: </strong>Many more publications could not be included for generalisation reasons because the study included data from two databases. Additionally, our research shows that there aren’t many journals that have written about cause-related marketing.</p> <p><strong> </strong></p> <p><strong>Practical Implications: </strong>This article may be helpful to both researchers and practitioners who are looking for research advice. Based on trend subjects, co-occurrences, and historical networks, this research also suggests potential new study topics for the future.</p> <p><strong> </strong></p> <p><strong>Originality/Value: </strong>This is the first study to use the bibliometrics package in R to create a visual representation of the body of work produced on the topic of CrM in the thirty years since the notion was originally articulated.</p> 2023-03-21T00:00:00+00:00 Copyright (c) 2023 Megha Bakshi, Rajesh Verma Effects of Creativity and Innovation on the Entrepreneurial Performance of the Family Business With Special Reference to Banking Sector 2022-11-26T07:03:49+00:00 Dipti Baghel Pooja Ganesh Pawar Pallavi Ingale Mrunal Vilas Ajotikar Ansuman Sahoo <p><strong>Purpose: </strong>The purpose of the study is to examine the roles of the innovation and the creativity in order to improve the performance of the entrepreneur. Along with this the performance of the entrepreneur and its adverse effect on the position of the family business of the company in different market are discussed.</p> <p> </p> <p><strong>Theoretical framework:</strong> The theoretical framework of the study includes the various studies conducted by various researchers in the Entrepreneurial Performance in the family business with regarding to Banking sector.</p> <p> </p> <p><strong>Design/methodology/approach</strong>- In this research article the researcher selects the secondary qualitative data collection method. With the help of secondary qualitative data collection method, the researcher can be able to collect the data from the existing information that are provided in the existing articles.</p> <p> </p> <p><strong>Findings: </strong>The major findings of the study is that with the help of innovation and creativity, the production level of the organization is improved and along with the employee engagement in the internal work sector of the organization also becomes better after adopting innovation and creativity. And also there is a positive effect of business performance of entrepreneurs in the market position of family business.</p> <p><strong> </strong></p> <p><strong>Research, Practical and Social implications: </strong>The main objectives of this study are to analyze the influencing effect of innovation and creativity on entrepreneurship and to highlight all the changes that are observed in an organization after including creativity and innovation. Moreover, this study also aims to estimate the adverse effect of the performance of the entrepreneur on the family business in the current scenario.</p> <p> </p> <p><strong>Originality/value: </strong>The value of the study is that it provides more insights to the emerging budding entrepreneurs to do family business in an efficient and most effective manner.</p> 2023-03-21T00:00:00+00:00 Copyright (c) 2023 Dipti Baghel, Pooja Ganesh Pawar, Pallavi Ingale, Mrunal Vilas Ajotikar, Ansuman Sahoo Role of Social Media Strategies with Advertising, Public Relations and Campaigns in Customer Revolution 2022-11-26T07:09:37+00:00 Manish Joshi Anahita Manna Vaishali Mrunal Ajotikar Vinod Rishinaradamangalam Ramaswamy Prakash Borah <p><strong>Purpose</strong>: In this article, the growing impact of social media has been highlighted which helps in creating a base for certain facets. In compliance with this, the world of advertising observes an active association of social media channels. Moreover, public relations are effectively vital for brands to manage their image, thereby, trends of digital networks are inherently followed for its management. The conception of the customer revolution too undergoes a massive change due to the emphasis on the digital age.</p> <p> </p> <p><strong>Theoretical Framework: </strong>The theoretical framework of the study includes the various studies conducted by various researchers regarding the role of social media strategies in boosting customer value.</p> <p> </p> <p><strong>Design/methodology/approach</strong>: This study has developed with the use of journals and articles. The data presented in developing this research study is critically analyzed to explain the importance of the topic of research.</p> <p> </p> <p><strong>Findings</strong>: The major findings of this study explains that in this digital era with the onset of e-commerce business, social media strategies form the primary fundamental principle of every business activities.</p> <p><br /><strong>Research, Practical and Social implications:</strong> The main objective of this study is to identify and evaluate the roots of social media in the digital age and to analyse the impact of social media strategies implemented by organisations. Moreover, the study aims to identify the connection between social media strategies and advertising, public relations and customer revolution.</p> <p> </p> <p><strong>Originality/value:</strong> The value of the study is that it helps to identify the implications of Social Media Strategies on advertising, public relations, and customer revolution.</p> 2023-03-21T00:00:00+00:00 Copyright (c) 2023 Manish Joshi, Anahita Manna, Vaishali Mrunal Ajotikar, Vinod Rishinaradamangalam Ramaswamy, Prakash Borah Analysis of the Impact of Six Sigma and Risk Management on Iraq's Energy Sector Metrology 2022-12-07T04:48:26+00:00 Ameera Sh Weli Albayatey Suha Jamal Mawlood Hussein Qusay Abbood <p><strong>Purpose</strong>: aims the study to show How to be can to enhance measurement management by incorporating a risk-based approach and the six sigma method into a more thorough assessment of metrological performance.</p> <p> </p> <p><strong>Theoretical framework</strong>: Recent literature has recorded good results in analyzing the impact of Six Sigma and risk management on the energy sector (Barrera García et al., 2022) (D'Emilia et al. 2015). However, this research came to validate and emphasize the most comprehensive assessment of metrological performance by integrating Risk management based approach and Six Sigma analysis.</p> <p> </p> <p><strong>Design/methodology/approach:</strong> This study was conducted in Iraqi petroleum refining companies. System quality is measured in terms of sigmas, and two indices—one for actualizing metrological risk and another for its management—are assessed.</p> <p><strong> </strong></p> <p><strong>Findings</strong>: We find the all dimensions of the six sigma projects implemented facilitate the correction and adaptation of the main tasks aimed at improving the measurement management system.</p> <p><strong> </strong></p> <p><strong>Research, Practical &amp; Social implications</strong>: a risk-based approach and the six sigma method are can enhance the measurement management system and collect feedback on its performance.</p> <p> </p> <p><strong>Originality/value</strong>: The merge a risk-based approach and the six sigma method its usefulness as a methodological tool for enhancing measurement management has been demonstrated.</p> 2023-03-21T00:00:00+00:00 Copyright (c) 2023 Ameera Sh Weli Albayatey, Suha Jamal Mawlood, Hussein Qusay Abbood Complete Accounting of Fixed Assets at Vietnam Public Hospitals When Applying VPSAS 17 and VPSAS 31 2022-12-13T15:25:01+00:00 Ly Lan Yen <p><strong>Purpose:</strong> The aim of this study is to provide a solution based on the regulations of VPSAS that have been issued to improve the accounting of fixed assets in public hospitals in Vietnam today.</p> <p> </p> <p><strong>Theoretical framework:</strong> The study uses regulatory documents of the government and industry to understand the nature, scale of management, fixed assets used in Vietnamese public hospitals.</p> <p> </p> <p><strong>Design/methodology/approach:</strong> The study uses survey data through google form, the research article synthesizes existing shortcomings, analyzes and evaluates from survey data, thereby offering solutions from previous research results, specific characteristics of the health sector and applying VPSAS 17 and VPSAS 31 to accounting for tangible fixed assets at Hanoi public hospitals today to help accountants and managers at Vietnamese public hospitals to participate. study and apply it well in their work.</p> <p> </p> <p><strong>Findings:</strong> The study has provided a number of solutions to improve fixed asset accounting in Vietnamese public hospitals when using VPSAS 17 and VPSAS 31. Next, The results show The determination and recognition of fixed assets are influenced by different management mechanisms, so the treatment and recognition of assets are also different.</p> <p> </p> <p><strong>Research, Practical &amp; Social implications:</strong> The study shows Vietnam is in the process of integrating and perfecting the accounting system according to international regulations, including the public accounting system. One of the public sectors that manages the largest amount of government fixed assets is the public hospital sector.</p> <p> </p> <p><strong>Originality/value:</strong> The value is that In the process of public sector financial reporting disclosure and transparency, the Ministry of Finance has recently developed and issued 11 Vietnamese public accounting standards, the first two phases in the reform process in the field of financial management. public administration at the national and local levels…the application of Vietnamese Public Accounting Standards is important in the PFM Program efforts to improve the efficiency of public spending and strengthen governance. management of public resources towards sustainable development, including accounting for fixed assets at public hospitals. Therefore, it will greatly affect and influence the financial position in the public financial statements.</p> 2023-03-22T00:00:00+00:00 Copyright (c) 2023 Ly Lan Yen Adoption of Electronic Management in the Banking Sector a Case Study on Babel Bank in Iraq 2022-12-20T07:33:16+00:00 Haider Basil Alia <p><strong>Purpose:</strong> The aim of this study is to identify The Adoption of electronic management in the banking sector a case study on Babel Bank in Iraq.</p> <p><strong> </strong></p> <p><strong>Theoretical framework:</strong> Due to Rosa, A. T. R., Pustokhina, I. V., Lydia, E. L., Shankar, K., &amp; Huda, M. (2019), Concept of Electronic Document Management System (EDMS) as an Efficient Tool for Storing Document. Abdullah, F. M., Mohammed, A. A., Maatuk, A. M., &amp; Elberkawi, E. K. , (2019), Assessing Quality Standards in Electronic Gates of Educational Institutions: A Field Study. Faccia, A., Moşteanu, N. R., Cavaliere, L. P. L., &amp; Mataruna-Dos-Santos, L. J. , (2020), Electronic Money Laundering, The Dark Side of Fintech: An Overview of the Most Recent Cases.</p> <p><strong> </strong></p> <p><strong>Design/methodology/approach:</strong> To achieve the study aims, the current study adopted a methodological approach in which statistical techniques were applied to evaluate the questionnaire survey data.</p> <p><strong> </strong></p> <p><strong>Findings:</strong> It was discovered that there is a high degree of adoption of electronic management in the banking industry in a case study that was conducted on Babel Bank in Iraq, where the mean value was 4.163 also the standard deviation was 0.735.</p> <p> </p> <p><strong>Research, practical and social implications: </strong>This study helps decision makers in banks to adopt electronic management in all banking activities to achieve the highest possible profit and with very high quality services, efficiency and effectiveness. The support of senior management is the main component of the success of this work.</p> <p><strong> </strong></p> <p><strong>Originality/value:</strong> The value of the study is e-Management extends well beyond the concept of automating work to the concept of data also information integration across multiple departments, as well as to directing the institution's work policies also procedures toward achieving its goals.</p> 2023-03-22T00:00:00+00:00 Copyright (c) 2023 Haider Basil Alia Guarantee of Investor's Ownership and Business Activities for law on Investment in Vietnam 2022-12-20T09:06:27+00:00 Le Van Tranh Dinh Tran Ngoc Huy Nguyen Trong Diep <p><strong>Purpose:</strong> The aim of this study is to focus on clarifying two contents about “Securing ownership, ensuring investment and business activities” of the State for investors.<br />Theoretical framework: The study approaches from Principles of protection of property rights, then mention exceptions to the rules and next, Regulations on assurance of business investment activities.</p> <p><br /><strong>Design/methodology/approach:</strong> The study uses qualitative analysis, synthesis and inductive methods, together with studies and references from CPTPP, FTA Agreement, as well as Regulations on assurance of business investment activities.<br /><br /></p> <p><strong>Findings:</strong> The results show the regulations on guaranteeing ownership rights as well as ensuring investors' business investment activities have been clearly stipulated in the 2020 Labor Law of Vietnam. These regulations have concretized the constitutional principle of investors' freedom to invest and do business in industries that are not prohibited by law.</p> <p><br /><strong>Research, Practical &amp; Social implications:</strong> The study shows One of the characteristics of business investment activities are risk and uncertainty. Therefore, controlling risks and uncertainty limiting losses or protecting investors' assets against market risks is the top security tool for every investor.</p> <p> <br /><strong>Originality/value:</strong> The value of the study shows that Investment security measures in the investment law can be considered as one of the signals that investors rely on to assess the level of safety and confidence when investing and doing business in a market certain. For the state, regulations on investment guarantee are a tool to clearly show the state's attitude towards investors.</p> 2023-03-22T00:00:00+00:00 Copyright (c) 2023 Le Van Tranh, Dinh Tran Ngoc Huy, Nguyen Trong Diep The Impact of Electronic Data Interchange on Accounting Systems 2022-12-29T10:36:48+00:00 Raad Abdulameer Oleiwi <p><strong>Purpose</strong>: Electronic Data Interchange has positively impacted the accounting system considering several steps achieved due to the ability to execute several business-related tasks efficiently and fast without any human error. The present studies on Electronic Data Interchange (EDI) 's role in accounting systems refer to it as an interchange mechanism that has guided the exchange of business information driven by a standardized format by eliminating handwritten or manual tasks to electronic, digitalized, and globally reliable systems. This paper will provide a comprehensive analysis of the study to explore the role of Electronic Data Interchange on the accounting system and how its adoption is changing financial performance due to its efficiency and effectiveness. The analysis will create mass awareness of Electronic Data Interchange (EDI) use and its adoption, besides its acceptability by the entire European trading community. </p> <p> </p> <p><strong>Theoretical Framework: </strong>Electronic data interchange (EDI) has improved accounting systems practices by eliminating paper and introducing information exchange and transactions through high-speed electronic controls without human intervention. Based on the Electronic Data Interchange's progressive background, it has created a rapid development and shift by several organization accounting systems as shown in several present studies. </p> <p> </p> <p><strong>Design Methodology: </strong>This research used analytical and descriptive data collection tools to investigate the role of electronic data interchange in the project work of accounting systems in organizations. The data was obtained after multiple case studies to observe various kinds of Data Interchange diffusion in Europe and Romani. Several researchers like O'Callaghan and open-ended questionnaires were primarily developed to collect data from banks that use electronic data interchange in Europe and Romania. A simple random sampling mechanism was used to spread the data collection tools to the manager. A descriptive data analysis factorial technique was used to analyze the data supporting the role of electronic data interchange in accounting systems. Data collected was analyzed in bar graphs based on the case studies to show the role of EDI adoption among several organizations in the accounting system.</p> <p> </p> <p><strong>Findings: </strong>The study findings indicated that management of European companies in assessing completion among the banking sector members using E.D.I must be adopted dur to several advantages such as increased efficiency as seen in their accounting systems.</p> <p> </p> <p><strong>Research Practical and Social Implication: </strong>This research demonstrates that the implementation of Electronic Data Interchange can significantly impact accounting systems by improving efficiency, accuracy, and accountability. In the context of accounting systems, EDI can be used to automate the flow of financial transactions between organizations, such as invoicing, purchase orders, and payments. </p> <p> </p> <p><strong>Originality/ Value:</strong> The results of this study suggest that there is the potential of E.D.I to make a significant impact on the field, improving and simplifying accounting activities and streamlining organization efficiency.</p> 2023-03-22T00:00:00+00:00 Copyright (c) 2023 Raad Abdulameer Oleiwi Measuring the Effect of Total Injection Elements on Economic Growth in Iraq for the Period (2004-2020) Using the Error Correction Model 2023-01-06T12:14:47+00:00 Maiami Salal Sahib Al-Shukri <p><strong>Purpose</strong><strong>:</strong> The paper aims to measure the impact of the dynamic relationship between the elements of total injection (private investment spending, comic spending, exports) on the one hand and the GDP growth rate that expresses economic growthusing the ARDL model.</p> <p> </p> <p><strong>Theoretical framework: </strong>The elements of total injection are one of the main components of total demand: private investment spending, government spending, and exports. Private spending is one of the main activities that play an essential role in the country's economic development Government spending is one of the most crucial fiscal policy tools used by the government to influence and stimulate economic activity. Good export performance is an essential indicator of that government's foreign trade. All these elements significantly impact economic activity by producing and employing these elements in GDP and its growth.</p> <p> </p> <p><strong>Design/methodology/approach: </strong>To test the hypothesis that there is a direct relationship between the elements of total injection and GDP growth. Quarterly data were used for the duration of (2004-2020).</p> <p> </p> <p><strong>Findings: </strong>The results of the non-tests showed a common complementarity and a long-term equilibrium relationship between the total injection and the rate of economic growth. Therefore the results of the models proved the validity of the paper's hypothesis.</p> <p> </p> <p><strong>Research, Practical &amp; Social implications: </strong>the article suggested the need for the government to support the private sector, build complementary relations with it, restructure government spending and seek to increase its productivity to achieve financial returns.</p> <p><strong> </strong></p> <p><strong>Originality/value: </strong>The research provides the government with support to the private sector, building complementary relations with it, restructuring government spending, and striving to increase its productivity to achieve financial returns from it, in addition to the need to diversify the economy and try to get rid of the unilateral economy.</p> 2023-03-22T00:00:00+00:00 Copyright (c) 2023 Maiami Salal Sahib Al-Shukri Here Comes the Sun: Green hrm Implementation Toward SME’s Sustainability in Tourism Industry 2023-01-10T14:50:57+00:00 M. Ikhwan Maulana Haeruddin Uhud Darmawan Natsir Nurul Fadilah Aswar Annisa Paramaswary Aslam Rudi Salam <p><strong>Purpose</strong>: This paper explores the variable of Green Human Resource Management (Green HRM) in creating job satisfaction and organizational commitment at Small and Medium Enterprises (SMEs) particularly at the tourism sector.</p> <p> </p> <p><strong>Theoretical framework: </strong> The existing literature has predominantly discussed about the effect of job satisfaction on organizational commitment, but what has not been investigated is how the effect of job satisfaction through Green HRM as argued by the works of Firdaus and Udin (2014), Loucks et al. (2010), and Muster and Schrader (2011).</p> <p> </p> <p><strong>Design/methodology/approach: </strong> This study employs a qualitative research design using semi-structured interviews to explore issues of research in depth. Purposive sampling was used to collect data from 25 SMEs actors (business owners, managers, and employees) in tourism industry.</p> <p> </p> <p><strong>Findings: </strong> The results show that job satisfaction has a significant effect on organizational commitment as it is mediated by Green HRM practices. Simultaneously, job satisfaction, organizational commitment, and Green HRM are admitted as bringing more employees’ quality of working life. Moreover, it is argued that as the quality of working life is better, their productivity at work will be significantly positive.</p> <p> </p> <p><strong>Research, Practical &amp; Social implications: </strong>We suggest a future research agenda and highlight the practical SME’s actors in tourism industry in order to create a sustainable a greener working environment.</p> <p><strong> </strong></p> <p><strong>Originality/value: T</strong>he novelty of this study that it was discovered that the job satisfaction of employees at the SMEs sector is influenced by the practice of GHRM which ultimately increases their work commitment.</p> 2023-03-22T00:00:00+00:00 Copyright (c) 2023 M. Ikhwan Maulana Haeruddin, Uhud Darmawan Natsir, Nurul Fadilah Aswar, Annisa Paramaswary Aslam, Rudi Salam Design and Implementation of Enterprise Financial Decision Support System Based on Business Intelligence 2022-11-04T04:47:24+00:00 Jing Zhou Ong Tze San Yuqilin Liu <p><strong>Purpose: </strong>Business intelligence and decision support systems are now recognized as critical enterprise infrastructure. Data is increasingly being used by business enterprises to react to key operational and strategic operations of their customers, markets, and stakeholders.</p> <p> </p> <p><strong>Theoretical framework: </strong>Business intelligence has advanced as the volume of data generated by smart technologies and the Internet has increased exponentially.</p> <p> </p> <p><strong>Design/Methodology/Approach: </strong>When using AI in the business world, privacy concerns arise when sensitive data is transmitted to a third-party vendor who has no connection to the company. Financial decision support data is managed by these AI service providers. Even while it may seem like a drawback, artificial intelligence technology actually has several advantages.</p> <p> </p> <p><strong>Findings: </strong>The results of this research show that a network can improve the financial management of a corporation. Using many applications of AI technology helps bring down the overall cost of operations. When it comes to financial services, both the number of IT workers needed and the number of necessary pieces of hardware (servers) can be reduced, resulting in a marginal drop in capital expenditures.</p> <p> </p> <p><strong>Research, Practical &amp; Social implications: </strong>When it comes to financial services, both the number of IT workers needed and the number of necessary pieces of hardware (servers) can be reduced, resulting in a marginal drop in capital expenditures. It is now simpler and quicker to get your hands on relevant financial information, which should lead to greater efficiency.</p> <p><strong> </strong></p> <p><strong>Originality/value: </strong>With our proposed approach, the accuracy of financial decision support in company increases to 99.84% from 88.94%, while the implementation time and cost are reduced.</p> 2023-03-23T00:00:00+00:00 Copyright (c) 2023 Jing Zhou, Ong Tze San, Yuqilin Liu The Impact of the Board of Directors' Characteristics and Ownership Structure on the Sustainable Development Disclosure in the Banks Listed on the Amman Stock Exchange 2022-12-05T05:33:34+00:00 Abdullah Al Maani Ghaydaa Issa Maryam Ali Mohammad Alghananim Ahmad Mustafa Aljada <p><strong>Purpose</strong>: This study tries to comprehend how corporate governance (CG) affects disclosures on economic, social, and environmental sustainability.</p> <p> </p> <p><strong>Theoretical framework</strong>: Recent literature has reported that CG has significant impact on disclosures on economic, social, and environmental sustainability. However, there is still much to investigate and learn about CG in sustainability process.</p> <p> </p> <p><strong>Design/methodology/approach</strong>: For the time period spanning 2015 to 2021, information about study variables was gathered from thirteen (13) banks listed on the Amman Stock Exchange (ASE) through annual reports and quantitative approach.</p> <p> </p> <p><strong>Findings:</strong> Study findings showed that CG components improve sustainability disclosures in general. The study results indicated that, a large board with a female director and a Corporate Social Responsibility Committee (CSRC) is better able to audit and control management choices related to sustainability issues (whether they be economic, environmental, or social) and produces better sustainability disclosure.</p> <p> </p> <p><strong>Research, Practical and Social implications:</strong> This study is proposed to help bank managers understand the real impact of corporate governance practices on sustainability, especially economic, environmental and social indicators of sustainability and how to improve and develop them.</p> <p> </p> <p><strong>Originality/value: </strong>Through quantitative and qualitative analysis, this study contributes methodologically and empirically to the literature on corporate governance and sustainability reporting in emerging and developing economies.</p> 2023-03-23T00:00:00+00:00 Copyright (c) 2023 Abdullah Al Maani, Ghaydaa Issa, Maryam Ali Mohammad Alghananim, Ahmad Mustafa Aljada Nexus of Strategic Thinking, Knowledge-Oriented Leadership, and Employee Creativity in Higher Education Institutes 2022-12-20T07:50:55+00:00 Amro Alzghoul Khaled M. Algraibeh Khaldoon Khawaldeh Amineh A. Khaddam Omar Al-Kasasbeh <p><strong>Purpose: </strong>The aim of this study is to examine strategic thinking and knowledge-oriented leadership influence employees' creativity in the setting of Jordanian private universities.</p> <p> </p> <p><strong>Theoretical framework</strong>: The study employed Path Goal Theory to clarify the interaction of the variables used in Higher Education Institutes to address the issue.</p> <p><strong> </strong></p> <p><strong>Design/methodology/approach: </strong>The research used a “<em>partial least squares-structural equation modeling</em>” approach to examine the gathered data. For analysis purpose, was developed and empirically verified with data (n = 143) obtained from a random sample of private universities in Jordan.</p> <p> </p> <p><strong>Findings: </strong>The result found that Strategic thinking promotes and increases employee creativity. However, knowledge-oriented leadership moderates the causal association between strategic thinking and employee creativity.</p> <p> </p> <p><strong>Research implications: </strong>The results are presented taking into account the relevant research as well as the practical implications for higher education administrators.</p> <p><strong> </strong></p> <p><strong>Originality/value: </strong>The novel theoretical contribution that was made by this study is its emphasis on knowledge-oriented leadership as a moderator in the link between strategic thinking and employee creativity.</p> 2023-03-23T00:00:00+00:00 Copyright (c) 2023 Amro Alzghoul, Khaled M. Algraibeh, Khaldoon Khawaldeh, Amineh A. Khaddam, Omar Al-Kasasbeh Technology Affecting the Service Quality of Commercial Banks in Vietnam 2023-03-23T17:24:37+00:00 Phan Thanh Tam Le Thu Thuy <p><strong>Purpose</strong>: The study studies the factors affecting the quality of banking services of commercial banks, commercial bank branches operating in Vietnam. The authors proposed policy implications based on research results that improve the quality of commercial banking services.</p> <p> </p> <p><strong>Theoretical framework: </strong>Service quality measurement is difficult because of its characteristics: intangibility, heterogeneity, and inseparability. The concept of service quality has been researched and developed in many recent decades through customer satisfaction.</p> <p> </p> <p><strong>Design/methodology/approach: </strong>The authors conducted quantitative research in 2 phases. Phase 1 is a preliminary quantitative study: collecting data to check the reliability of the scales in the research model and completed in October 2022. Phase 2 is the official quantitative research: collecting data on a large scale after building and perfecting the appropriate scales, to be carried out from November to February 2023. Processing data by statistical methods, analyzing EFA and CFA, using the structural equation model analysis (SEM) method to test the fit of models and hypotheses with SPSS 20.0 software and Amos.</p> <p> </p> <p><strong>Findings: </strong>The article’s findings showed that technology factors affect commercial banks’ service quality in Vietnam. At the same time, it introduces some changes in Vietnamese banks in the context of current technological breakthroughs.</p> <p> </p> <p><strong>Research, Practical &amp; Social implications: </strong>Practical implications enhanced the service quality of commercial banks in the context of digital technology breakthroughs. The amount of information that can be encoded and the tools were available to process it has increased dramatically.</p> <p><strong> </strong></p> <p><strong>Originality/value: </strong>The paper’s originality and value help bank managers invest in digital technology as the way forward to better serve their customers. Besides, the article has systematized the theory of service quality and factors affecting the quality of commercial banking services.</p> 2023-03-23T00:00:00+00:00 Copyright (c) 2023 How Can Management Accounting Contribute to Risk Management Strategies Within Organization Case Study of Small and Medium Enterprises: Evidence from Emerging Countries 2022-12-28T09:20:34+00:00 Firas Na’el Rawhi Hashem Abdulrahman Na’el Rawhi Hashem <p><strong>Purpose</strong>: Current study aimed at exploring the impact of management accounting in supporting risks management strategies within Small and Medium Enterprises in Jordan and GCC countries during the fiscal year 2021-2022.</p> <p> </p> <p><strong>Theoretical framework</strong>: Competency of management accounting was chosen as the independent variable which included (Strategic Management, Professional Ethics and Values, Reporting and Control, Leadership, Technology and Analytics, Business Acumen and Operations), while the variable of risk management strategies was chosen to be the dependent variable.</p> <p> </p> <p><strong>Design/methodology/approach</strong>: Through quantitative approach and distributing a questionnaire on (257) financial and accounting managers within Small and Medium Enterprises in Jordan and GCC countries.</p> <p> </p> <p><strong>Findings</strong>: Based on screening the data through SPSS; results of study was able to identify and accept the main hypothesis which argued that "<em>Management accounting competency has a statistically positive influence on risk management strategies within Small and Medium Enterprises in Jordan</em> <em>and GCC countries </em>" with R= 0.877 and a variance of influence that reached 76.9%. As for sub-variables, it was seen through statistical processing that business acumen and operations and leadership were the most influential variables on risk management strategies with a high variance that indicated a statistical influence of 72% and 42.3% respectively.</p> <p> </p> <p><strong>Research, Practical &amp; Social implications</strong>: Study recommended developing and increasing awareness of the importance of management accounting in organizational risk management by promoting the comprehensive and integrated perspective and abandoning the individual perspective of management accounting in the organization; further recommendations were presented in the study. </p> <p> </p> <p><strong>Originality/Value: </strong>These finding could be used as a reference for Small and Medium Enterprises in Jordan and GCC countries</p> 2023-03-23T00:00:00+00:00 Copyright (c) 2023 Firas Na’el Rawhi Hashem, Abdulrahman Na’el Rawhi Hashem Assessing the Prefabricated Building Factory’s Quality by Pointing out its Strengths and Weaknesses in Terms of Vision, Plan, and Evaluation 2023-02-06T23:43:44+00:00 Mueyyed Akram Omar Arslan Sivadass Thiruchelvam Gasim Hayder <p><strong>Purpose: </strong>This study aims at the strengths and weaknesses in the application of the ISO 9001: 2015 quality management system and its impact on the competitive performance of the company, and to find out the reasons why the company did not obtain the ISO 9001: 2015 international specifications certificate, which it strives to obtain, which has a relationship with the competitive performance of the company (prefabricated building factory / Iraqi Ministry of Construction and Housing).</p> <p> </p> <p><strong>Theoretical framework: </strong>The lack of literature on the study at the Iraqi Ministry of Construction and Housing and Prefabricated Building Factory aimed to identify the strengths and weaknesses to determine the effects of applying the international standard. A related study on Asian port performance was analyzed and listed in the study based on a thematic approach.</p> <p><strong> </strong></p> <p><strong>Design/methodology/approach: </strong>The researchers in the company (prefabricated building factory) relied on interviews with top management, engineers in production lines, and technicians (Annex 1) by presenting questions to them (Annex 2) using the interview tool.</p> <p><strong> </strong></p> <p><strong>Findings:</strong> The most significant findings identified by researchers can be presented after discussing the requirements of the standard (ISO 9001:2015), vision, plan, and evaluation, and they attempt to make proposals to address cases of non-conformity diagnosed under the checklists and propose a set of recommendations related to the subject of the study.</p> <p> </p> <p><strong>Research, Practical &amp; Social Implications:</strong> Research and Practical and Social Implications: This research provides the contributor with user inputs to find out the root causes of the aforementioned problem and aims to apply the remaining clauses of the International Standard Certification (ISO 9001:2015).</p> <p> </p> <p><strong>Originality/Value:</strong> To obtain the organization's international standards certificate (ISO 9001: 2015) in terms of its vision, plan, and evaluation item and to impose its application on other items of international standards, this study helps to identify the organization's strengths and weaknesses so that weaknesses can be avoided and strengths can be strengthened.</p> 2023-03-23T00:00:00+00:00 Copyright (c) 2023 Mueyyed Akram Omar Arslan, Sivadass Thiruchelvam, Gasim Hayder Detecting Sticky Costs in Iraqi Industrial Companies an Empirical Study of a Sample of Iraqi Companies Registered on Iraq Stock Exchange 2023-01-06T12:49:20+00:00 Majeed Musa Al-Kanani Jaber H. Ali Imad A. S. AL Mashkoor <p><strong>Purpose</strong>: This research aims to reveal the sticky costs in Iraqi joint stock companies.</p> <p> </p> <p><strong>Theoretical framework</strong>: Sticky costs refer to the costs that increase with the increase in revenues by a greater amount than their decrease in exchange for a similar decrease in revenues. To manage cost, it is important to understand and know the behavior of cost.</p> <p> </p> <p><strong>Design/methodology/approach</strong>: This research uses inductive and descriptive analytical methods that is commonly used in applied and field studies on accounting and management issues, as well as in literature and empirical studies to verify research proposals. This study adopted multiple logarithmic linear regression analysis estimated by ordinary least squares (OLS) to examine asymmetrical behavior of selling costs, general and administrative costs, and costs of goods sold individually and collectively (total costs) for a sample (101) of published lists of Iraqi joint stock companies registered in Iraqi Stock Exchange for the period 2010-2019.</p> <p> </p> <p><strong>Findings</strong>: The results showed that sticky behavior of selling and general and administrative costs and their components is a common phenomenon in cost behavior of Iraqi joint stock companies during the study period, while costs of goods sold, and total costs are not. The latter may have been showing anti-sticky behavior.</p> <p> </p> <p><strong>Research, Practical &amp; Social implications: </strong>Our work contrasts the conventional model of cost behaviour, in which costs move proportionately with changes in activity, with an alternative model, in which sticky costs emerge. This is because managers consciously shift the resources devoted to activities.</p> <p> </p> <p><strong>Originality/value:</strong> The sticky cost research that has been done in relation to the initial sticky cost research, particularly in industrialised nations like the UAS, Uk, and Canada, is the main emphasis of this study. Future research will take into account how sticky research is developing in any other nations, which could expand our understanding of sticky cost research as a whole.</p> 2023-03-23T00:00:00+00:00 Copyright (c) 2023 Majeed Musa Al-Kanani, Jaber H. Ali, Imad A. S. AL Mashkoor The Influence of Public Debt on Economic Growth: a Review of Literature 2023-03-24T16:38:28+00:00 Ismail Yamin Omar Al_Kasasbeh Amro Alzghoul Ghaith Alsheikh <p><strong>Purpose:</strong> This paper conducts a thorough examination of the theoretical and empirical literature on the influence of public debt on economic growth in both developed and developing economies. The drive of this research is to determine whether there is mutual agreement on the effects of public debt on economic growth in global economies.</p> <p>&nbsp;</p> <p><strong>Design/methodology/approach:</strong> A literature review approach is adopted, and the current implications and future directions are explored based on theoretical and empirical analyses.</p> <p>&nbsp;</p> <p><strong>Findings:</strong> The investigation uncovers a range of contradictory information on the relative influence of public debt on economic growth. Although most of the literature reviewed supports the negative impact of public debt on economic growth, several other studies have found a long-run affirmative influence of public debt on economic growth via the fiscal multiplier effect. The article also uncovered that a few more research back up the Ricardian Equivalence Hypothesis (REH), which claims that there is no relationship between public debt and economic growth. Overall, it indicates that theoretical models and empirical studies produce indecisive outcomes based on a variety of criteria such as the level of development of the sampled nations, the methodology utilized, data coverage, and the researchers' choice of control variables, among others.</p> <p>&nbsp;</p> <p><strong>Practical implications:</strong> The outcomes may assist policymakers and governments in designing fiscal policies by analysing how existing debts affect the level of growth.</p> 2023-03-24T00:00:00+00:00 Copyright (c) 2023 A Realistic Approach Towards Attaining Sustainable Environment Through Improved Public Participation in Nigeria 2022-10-27T19:30:03+00:00 Ufuoma Veronica Awhefeada Patrick Chukwunonso Aloamaka Ejiro T. Kore-Okiti <p><strong>Purpose</strong>: The aim of this study is to examine the critical need for effective public participation in Nigeria as a means of enhancing sustainable development and cooperation among Indigenous peoples, as well as to advocate for the removal of legislative, judicial, and administrative barriers to participation in environmental law governance.</p> <p> </p> <p><strong>Theoretical Framework: </strong>The existing literature has failed to address the gamut of legal, regulatory, and declarations (particularly Principle 10 of Rio 1992) and administrative frameworks for environmental protection and governance in Nigeria. These appeared to be a farce, hence the refusal to integrate the public and stakeholders’ opinions in environmental management that may conflict with official government policy.</p> <p> </p> <p><strong>Design/Methodology/Approach:</strong> The doctrinal method of analysis was adopted. It was based on current materials and drew on contrasting views of learned authors and scholars, as well as various legislative sources. Data was obtained using texts, articles, journals, case law, electronic sources, legislation, and other policy documents.</p> <p> </p> <p><strong>Findings: </strong>The results shows how the present legal and regulatory framework for the protection of the environment in Nigeria contradicts the concept of improved public participation.</p> <p> </p> <p><strong>Research, Practical &amp; Social implications</strong>: The study suggest the development of an effective legislative framework that incorporates the guiding principles of global public participation initiatives for environmental sustainability.</p> <p> </p> <p><strong>Originality/Value:</strong> The value of the study reveals the global significance and the potential of public participation to improve the sustainability of the environment in Nigeria are essential to advancing the status of Principle 10 of the Rio Declaration as an emergent customary international law.</p> 2023-03-24T00:00:00+00:00 Copyright (c) 2023 Ufuoma Veronica Awhefeada, Patrick Chukwunonso Aloamaka, Ejiro T. Kore-Okiti Green Human Resource Management Bibliometric Analysis of the Published Literature from 2008 to 2022 2022-10-30T00:16:37+00:00 Umair Aftab Akhtar Riaz Muhammad Lily Julienti Abu Bakar Venu Parameswaranpillai Bichu Raj Niaz Bahadur Khan <p><strong>Purpose:</strong> The rising amount of research being done in the realm of environmental protection has resulted in the establishment of a new research paradigm in the field of human resource administration (HRA) called green human resource management" (GHRM). The current study was conducted to highlight the work been done in the field of GHRM and provide a pictorial view to the readers to understand the effectiveness of GHRM in various organizations.</p> <p> </p> <p><strong>Theoretical framework:</strong> This paper provides an explanation of the development of literature and makes it possible to comprehend the topics that have been investigated in previous works of literature regarding GHRM.</p> <p> </p> <p><strong>Design/methodology/approach:</strong> The Scopus core-collection and VOS-viewer were utilized in the writing of this paper. For the purpose of the study, each and every GHRM related document that will already exist within the database between 2008 till 2022 will be analyzed. The display of the data via graphical visualization incorporates both bibliographic coupling and co-citation features into the presentation.</p> <p> </p> <p><strong>Findings:</strong> It was discovered that 418 documents on the GHRM scholarship were evaluated in this bibliometric investigation. The purpose of this study was to examine the volume, rising tendency, worldwide distribution, major journals, pioneer authors, dominant countries, and dominant industries in the field of global human resource management. With the use of logical operators, six different word combinations were combined to create the final product, “TITLE-ABS-KEY ("green human resource management" OR "green hr" OR "green human resource" OR " green human resource practices" OR "GHRM" OR "GHRMP")”, thus, the range grows wider. In the review, it was found that the GHRM is still a new idea. This review is meant to help modern researchers by giving them an overview of the current state of things.</p> <p> </p> <p><strong>Research, Practical &amp; Social implications:</strong> A more thorough and objective knowledge structure evolution framework for the period 2008 to 2022 is provided by this research, which is useful to the evolution of the Human Resource Management field.</p> <p> </p> <p><strong>Originality/value:</strong> We have added a global perspective to our understanding of the concept's evolution across time by weaving together bibliographic information and network diagrams in this paper.</p> 2023-03-24T00:00:00+00:00 Copyright (c) 2022 Umair Aftab Akhtar, Riaz Muhammad, Lily Julienti Abu Bakar , Venu Parameswaranpillai The Impact of E-Service Quality on Institutional Excellence Within abu Dhabi Municipality in UAE 2022-11-18T11:47:09+00:00 Salma Juma Alsuwaidi Al Amin Bin Mohamed Sultan <p><strong>Purpose:</strong> The study aims to empirically examine the influence of different organisational practices on institutional excellence in municipality of Abu Dhabi. E-service quality is examined as mediator and quality of polices is examined as a moderator.</p> <p> </p> <p><strong>Theoretical Framework:</strong> Activity theory support the assumption that the excellence is a result of the integrated system that encompass the people through their activities and interaction. The proposed conceptual framework includes three dependent variables; employee motivation, internal knowledge sharing, and collaborative e-culture. The three variables hypothesised to influence E-service quality as a mediator and institutional excellence as the dependent variable. Besides, quality of polices is hypothesized to moderate the relationship between the mediator and the dependent variable.</p> <p> </p> <p><strong>Design/Methodology/Approach:</strong> The quantitative research methodology was considered from the positivist philosophical perspective. With the help of the survey questionnaire, data was collected from 335 employees in Abu Dhabi municipality who represent the population of 2500. The data analysis used the PLS-SEM techniques by using the software package SmartPLS ver. 3.0,</p> <p> </p> <p><strong>Findings:</strong> The results show that employee motivation, internal knowledge sharing, and collaborative culture are significant antecedents of e-service quality even though e-service quality fails to significantly predict institutional excellence. Also, company quality policy enforcement does not moderate the effect of e-service quality on excellence.</p> <p> </p> <p><strong>Research Practical and Social Implications:</strong> The results are useful for the decision makers in Abu Dhabi municipal and other organisations in the UAE because it shows that the proposed practices have essential impact on the organisational excellence.</p> <p> </p> <p><strong>Originality/Value:</strong> The study is the first study to be conducted in Abu Dhabi municipality. Besides, the examination of E-services quality as a mediator towards institutional excellence is unique add on to the academic knowledge.</p> 2023-03-21T00:00:00+00:00 Copyright (c) 2023 Salma Juma Alsuwaidi, Al Amin Bin Mohamed Sultan