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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)

Publications by year

Articles (2323)

Organisational Learning Strategies and Employee Performance in Water and Sewerage Companies: Empirical from Nairobi City County, Kenya

Antony Mwangi Irungu & Rosemarie Wanyoike · Asian Journal of Economics, Business and Accounting · 2021

Despite organisational learning strategies being focal in enabling employee’s development, Nairobi City Water and Sewerage Company is unable to employ organisational learning strategies for sustainable employee performance. Owing to the failures in addressing these concerns. this...

Open access Research Article 10.9734/ajeba/2021/v21i1330457

The Association between Corporate Social Responsibility Disclosure and Tax Avoidance: Evidence from Philippine

Eko Budi Santoso, Kazia Laturette & Stanislaus Adnanto Mastan · Asian Journal of Economics, Business and Accounting · 2021

This study investigates the association between corporate social responsibility disclosure and tax avoidance as allocations of corporate resources to the stakeholders, other than the shareholders. The study aims to examine whether companies that are actively disclosing their soci...

Open access Research Article 10.9734/ajeba/2021/v21i1330456

Narrow Market Business Level Strategies and Performance of Micro and Small Enterprises: A Case of Salons and Beauty Spas in Nairobi County, Kenya

Mary Wanjiru Karuga, Evangeline Gichunge & Eunice Kirimi · Asian Journal of Economics, Business and Accounting · 2021

Despite the fact that empirical research on performance and narrow market business level strategies have been widely conducted, there is no consensus on the effect of focused cost and focused differentiation on micro and small enterprises performance, necessitating this study to...

Open access Research Article 10.9734/ajeba/2021/v21i1230455

Agricultural Financial Intervention and Livelihood of Farmers: A Study of Anchor Borrowers Programme in Anambra State, Nigeria

Onuoha Onyekachi Chibueze & Ejikeme Obinna David · Asian Journal of Economics, Business and Accounting · 2021

This study examined the effects of Agricultural Financial Intervention on the livelihood of farmers narrowing on the Anchor Borrowers’ Programme in Anambra State, Nigeria. The research design used was a survey design. A total of 154 respondents were selected using the yardstick o...

Open access Research Article 10.9734/ajeba/2021/v21i1230454

Credit Risk Assessments and Firm Value of Listed Commercial Banks in Kenya

Mohamed Maalim Issackow, Felix Mwambia & Wilson Muema · Asian Journal of Economics, Business and Accounting · 2021

Despite the various control measures put in place especially the CBK’s prudential laws to ensure that the performance of commercial banks in Kenya is ensured, most commercial banks have been collapsing in the recent past. It is in this light that the current study sought to ascer...

Open access Research Article 10.9734/ajeba/2021/v21i1230453

Nexus between Internal Controls System and Effectiveness in Revenue Collection in Energy Utilities in Tanzania

Justine Celestine & Emmanuel Matiku · Asian Journal of Economics, Business and Accounting · 2021

This research examined the nexus between internal controls system and revenue collection effectiveness in energy utilities in Tanzania. Multiple regression analysis was applied to the collected data from respondents. It was revealed that, control environments and control activiti...

Open access Research Article 10.9734/ajeba/2021/v21i1230452

The Alignment of Stress Management to the Behavioural Management Movement

Georgewill, Ibiba Ambie · Asian Journal of Economics, Business and Accounting · 2021

Stress management is a wide spectrum of techniques and psychotherapies aimed at controlling a person’s level of stress, especially chronic stress, usually for the purpose of and for the motive of improving everyday functioning. Although there are several stress management techniq...

Open access Research Article 10.9734/ajeba/2021/v21i1230451

Financial Performance, a Driver for Information Voluntary Disclosure: Insight from Manufacturing Companies in Nigeria

Okeke, Obiajulu Chibuzo, Okere, Wisdom, Ofurum, Christmas Ifeanyi & Oketa Eunice Chiamaka · Asian Journal of Economics, Business and Accounting · 2021

The prevailing issues surrounding voluntary disclosure is corporate failure, fraud perpetration, information asymmetry and inability to attract much investment. Companies with high financial performance tend to disclosure more information in their annual report by way of showcasi...

Open access Research Article 10.9734/ajeba/2021/v21i1230450

The Impact of Economic Growth on the Human Development Index in Jambi Province in 2004-2019

. Kuswanto · Asian Journal of Economics, Business and Accounting · 2021

The Human Development Index (HDI) is an index used to measure the achievement of human development in the aspects of health, education and income expenditure. The research is based on the trend of fluctuations in the HDI of Jambi Province in 2004-2019. This study aims to determin...

Open access Research Article 10.9734/ajeba/2021/v21i1230449

Learning Management System Usage among Undergraduates (Evidence from a Non-State University in Sri Lanka)

R. M. G. S. Jayarathna · Asian Journal of Economics, Business and Accounting · 2021

Because the ultimate purpose of using a learning management system is to improve effective learning, the system's benefits cannot be realized if students use it infrequently. To determine the elements that affect student usage, education providers must first understand how studen...

Open access Research Article 10.9734/ajeba/2021/v21i1230447