Archives of Business Research

Assessing the Implications of Covid-19 for South–North International Migration

Appiah Dwomoh — 2025-12-02

Turning Sustainability into Strategic Growth in Frontier Markets

Thi Ha Nguyen — 2025-12-02

In the scenario that frontier markets are currently facing up with pressure of rapidly growth but without sustainability, this paper offers an approach to sustainability growth, based on “Beyond Greening”, a sustainability strategy launched by Stuart L.Hart. Instead of considering environment protection as a compliance, the paper emphasizes that companies can take advantages of growing sustainable as a motivation to create long-term strategic values via three stages: Pollution Prevention, Product Stewardship, and Clean Technology. However, the results show that the pursuing sustainability strategies cannot be separated from governance reform, the readiness in investing in intrinsic capabilities to transit from compliance to value creation.

Unraveling the Cascading Effects: Banking Frauds, Performance, and Exchange Rate Volatility Dynamics

Binata Rani Sen — 2025-12-04

The link between banking fraud, banking sector performance, and exchange rate fluctuations has significant implications worldwide, notably affecting countries like Bangladesh. Over the past two decades, Bangladesh has grappled with major banking frauds that have eroded trust and stability in its financial sector. This study explores the interconnectedness of banking fraud, banking performance, and exchange rate volatility in Bangladesh from 2000 to 2023. Utilizing Cressey's Fraud Triangle Theory and statistical models like GARCH and VECM, researchers found that the fraud cases and the personnel engaged in fraud negatively impact bank performance. Interestingly, the total monetary value of fraud cases had a positive influence. Furthermore, the study revealed that banking performance influenced Bangladesh's currency fluctuations against various trading partners positively, except for certain currencies like the Pound Sterling. The findings underscore the importance of enhancing internal controls to mitigate fraud, improve banking performance, and stabilize exchange rate dynamics in Bangladesh.

Just-in-Time (JIT) Inventory Management in Cold Chains: A Strategy for Mitigating Perishable Goods Waste

Geoffrey Kapasa Mweshi — 2025-11-11

The growing global issue of food waste, especially within the supply chain of perishable goods, calls for innovative logistical strategies. This paper investigates the use of Just-in-Time (JIT) inventory management as a strategic approach to reduce waste and improve efficiency in cold chains. Conventional logistics models typically depend on large buffer inventories, which heighten the risk of spoilage and related financial losses. In contrast, JIT emphasizes the exact synchronization of product delivery with immediate demand, thereby significantly decreasing storage durations and the chances of product deterioration. The study explores how the incorporation of Internet of Things (IoT) technologies—such as real-time sensors for temperature, location, and humidity—is crucial for the effective execution of a JIT system. These technologies offer the necessary data visibility and predictive analytics needed to enhance transportation routes, accurately forecast demand, and facilitate automated decision-making. Through an extensive literature review and case study evaluation, this paper illustrates that JIT, when bolstered by IoT, converts the cold chain from a static, reactive framework into a dynamic, proactive network. The results indicate that this methodology not only significantly reduces waste in perishable goods but also enhances overall supply chain resilience and profitability, presenting a feasible route towards more sustainable and efficient logistics operations.

The Role of e_Audit Perception: Pillars of Transparency, Accountability and Sustainability Reporting in Public Organizations

Meinarni Asnawi — 2025-11-22

The development of digital technology has driven transformation in the auditing process, particularly through the implementation of e-audit. E-audit enables audit activities—such as control and risk assessment—to be conducted more automatically, systematically, and continuously. This not only accelerates the auditing process but also enhances auditors’ ability to detect potential errors, fraud, and weaknesses in internal control systems. This study aims to analyze the role of e-audit in strengthening accountability, transparency, and sustainability reporting in public organizations. It also emphasizes the importance of providing recommendations for improvement, fostering innovation and audit system development, as well as ensuring management commitment through policies, resource allocation, and the establishment of a culture of transparency. Using SmartPLS, with a sample of 67 respondents. The results indicate that e-audit perceptions do not significantly influence sustainability reporting. While accountability directly enhances sustainability report quality, transparency serves as the key pathway linking e-audit perceptions with sustainability reporting. e-audit perceptions influence transparency, which in turn mediates the relationship between e-audit perceptions and sustainability reporting. These findings highlight e-audit as a vital pillar of modern governance, reinforcing transparency, accountability, and sustainability in the public sector. Thus, e-audit can be viewed as a crucial pillar of modern governance, integrating technological efficiency with sustainability principles. Overall, these results emphasize that transparency acts as the key mediating factor linking e-audit practices to improved sustainability reporting

Technology Readiness and Artificial Intelligence Adoption by Accounting and Finance Students in Tunisia

Souha Charfi — 2025-11-25

Highlighting the fundamental role of universities in preparing future accountants and financiers for an economy characterized by AI technologies progress, this study examines the relationship between accounting and finance students' technological readiness and their decision to adopt AI technologies by demonstrating the mediating effect of perceptions of use on this relationship, in the context of a developing country, Tunisia. Based on the Technology Readiness of Acceptance Model (TRAM), we designed a comprehensive survey to collect information on perceived use (PU), perceived ease of use (PEOU), technology readiness (TR), and technology adoption (TA). A total of 125 accounting and finance students from a public university in Tunisia were selected. Statistical analysis based on regressions, were performed using SPSS 25. The findings revealed the positive impact of PU, PEOU, and TR on TA. Furthermore, statistical analysis showed the mediating role of PEOU and PU on the relationship between TR and AI adoption by Tunisian students. This study contributes to the limited literature that investigates the drivers of AI adoption by accounting and finance students. Furthermore, this study confirms that the measurement scales used by the literature to measure TA, and its determinants are valid and reliable in developing countries such as Tunisia.

Tourism Management Education and Cultural Identity on Learning

Rodolfo Delgado — 2025-11-25

This paper discusses the importance of cultural identity on learning. Interactive activities such as discussions, debates, short presentations, and critical thinking are conducted during classes to increase student talk time and contribute to information exchange and the acquisition of language and knowledge in the field of tourism management. This study seeks to understand, through qualitative research, all aspects of this situation. Therefore, short surveys were conducted, several groups were created, and students’ behavior, interactions, and performance were observed in the classroom. The results of the survey are interesting because while several students were expecting a 90-minute lecture where they were going to sit and just listen, the normal learning expectation of those with a normal Japanese cultural identity, other students enjoyed the discussion within the groups and acknowledged that interactive learning added value to the content and language acquisition process because they could analyze the information studied during the lessons.