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Asian Journal of Economics, Business and Accounting

Published by SCIENCEDOMAIN international · ISSN (electronic) 2456-639X

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2,323

Articles indexed

295

2026 articles

2,322

Open access

10,745

Citations (indexed)

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Articles (2323)

Measuring Tourists' Intention to use Digital Platform in Selecting Travel Products: A Study on Bangladesh

Md. Abdul Halim · Asian Journal of Economics, Business and Accounting · 2022

The different digital platforms assist tourists to share and collect travel information which effects their purchasing and selection patterns. The prime intention of conducting this study was to measure tourists’ preference in using different digital technologies while they make...

Open access Research Article 10.9734/ajeba/2022/v22i1330615

Tax Sustainability: The Influence of the Tourism Industry Tax and Tourist Object Retribution on Regional Original Revenue in the Tanimbar Islands, Maluku, Indonesia

Wulan Dari, Wuku Astuti & Yunita Wihelmina Batsera · Asian Journal of Economics, Business and Accounting · 2022

In underdeveloped countries, tourism is the primary economic engine. Numerous tourists visit the tourism sector, including ecotourism and rural tourism (Ridwan et al., 2016). Additionally, the growth of this industry results in an increase in regional income; additionally, the to...

Open access Research Article 10.9734/ajeba/2022/v22i1330614

Analysis and Application of TikTok E-commerce "FACT" Operation Matrix under the New Format of Interest E-commerce

Gong-Jian Zhou · Asian Journal of Economics, Business and Accounting · 2022

Interest-based e-commerce is a kind of e-commerce based on people's aspiration for a better life, meeting users' potential shopping interests and improving consumers' quality of life. TikTok e-commerce, as interest e-commerce, interconnects commodity content with a large number o...

Open access Research Article 10.9734/ajeba/2022/v22i1230612

The Impact of New Accounting Standard: Financial Performance Differences and their Market Reaction

Putri, Widya Rizki Eka, Adilah Sabrina Muti’ah, Reni Oktavia, Muti’ah, Adilah Sabrina & Widya Rizki Eka Putri · Asian Journal of Economics, Business and Accounting · 2022

Aims: This study aims to provide the differences in financial performance, before and after implementation of PSAK 73 and its effect on the market reaction of infrastructure, transportation, and logistics companies listed on the Indonesia Stock Exchange (IDX). Study Design: This...

Open access Research Article 10.9734/ajeba/2022/v22i1230611

Future of Microfinance Institutions in Sri Lanka; Prediction of Financial Distress Using Altman’s Z-Score

L. K. R. D. Kulawardena & Kusal Nissanka · Asian Journal of Economics, Business and Accounting · 2022

Microfinance is a valuable developing tool for alleviating poverty. Poverty remains to be one of the biggest policy concerns in Sri Lanka. Amongst various measures to eradicate it, Microfinance has provided a ray of hope. This paper presents a framework to predict the financial d...

Open access Research Article 10.9734/ajeba/2022/v22i1230610

Forensic Auditing and Fraud Management: A Study of Pabod Breweries Limited, Port Harcourt, Nigeria

Emmanuel Isaac John, Deborah Chiemeka Ebilite & Ogochukwu N. Udoye · Asian Journal of Economics, Business and Accounting · 2022

This paper scrutinized the nexus between forensic auditing and fraud management using Pabod Breweries, Port Harcourt, Nigeria as a case study. The primary data employed in the study were sourced from staff of the Pabod Breweries using questionnaires. Percentage and Pearson correl...

Open access Research Article 10.9734/ajeba/2022/v22i1230609

Investigating the Impact of Human Resource Management Practices on Organizational Performance: The Case of the Mboppi Baptist Hospital, Douala

Monjuh Anthony Viyi, Abonwi Chenaa Takwa & Maclean Nkiemboupoh Teno · Asian Journal of Economics, Business and Accounting · 2022

The paper aims to investigate the impact of human resource management practices on organizational performance using the case of the Mboppi Baptist Hospital. Specifically, the study sought to examine the impact of a) compensation/rewards system, b) training and development, c) emp...

Open access Research Article 10.9734/ajeba/2022/v22i1230608

Assessment of Budgeting Literacy Affect on Provision of Physical Resources in Public Secondary Schools in Buuri Sub-county

Robert Obuba & David Kathurima · Asian Journal of Economics, Business and Accounting · 2022

Budgeting refers to how business funds are managed effectively. Budgeting literacy is essential for proper management of school finances and hence provision of physical facilities. Thus, the current research seeks to find out the influence of budgeting literacy on physical resour...

Open access Research Article 10.9734/ajeba/2022/v22i1130606

Financial Management System of Small-scale Agricultural Industries: Basis for a Training Scheme

Glenn M. Demillo · Asian Journal of Economics, Business and Accounting · 2022

The purpose of this study was to propose a training scheme based on the findings. This study aimed to evaluate the Financial Management System (FMS) of firms dealing with agricultural inputs. It was found from various literatures that the absence of a clear financial management s...

Open access Research Article 10.9734/ajeba/2022/v22i1130607