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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

10,740

Citations (indexed)

Publications by year

Articles (2323)

Performance of Organized Manufacturing Sector of India after the 1991 Economic Reforms

Pawan Kumar Rao & L. C. Mallaiah · Asian Journal of Economics, Business and Accounting · 2026

This study examines the performance of India’s organised manufacturing sector during the post-reform period from 1991-92 to 2022-23 using secondary data from the Annual Survey of Industries. Growth patterns were assessed for firms, employment, invested capital, input, output, net...

Open access Research Article 10.9734/ajeba/2026/v26i92378

Public Infrastructure, Trade Liberalization, and Sustainable Development in Cameroon: What Role Does Institutional Quality Play?

Kimbingping Judith, Njong Mom Aloysius, Wacha Roosevelt Wacha, Dickson Thomas NDAMSA & NDAMSA, Dickson Thomas · Asian Journal of Economics, Business and Accounting · 2026

Sustainable development in resource-dependent economies depends on how infrastructure expansion and trade integration interact with institutional capacity. This study examines the effects of public infrastructure and trade liberalisation on sustainable development in Cameroon and...

Open access Research Article 10.9734/ajeba/2026/v26i92376

Capital Adequacy and Financial Performance of Deposit-Taking Saccos in Kirinyaga County, Kenya

Jamleck Mutembei Mbuba, Gideon Mwangi & Francis Chirchir · Asian Journal of Economics, Business and Accounting · 2026

Deposit-taking savings and credit cooperative societies (DT-SACCOs) in Kirinyaga County have experienced fluctuating financial performance despite prudential regulation. This study assessed the effect of capital adequacy on the financial performance of DT-SACCOs in Kirinyaga Coun...

Open access Research Article 10.9734/ajeba/2026/v26i92377

Socio-economic Analysis and Electricity Access in Kitui County Rural Area: Does Poverty Matter?

Alex Kyalo Mwangangi, Elvis Kiano, Thomas Agak & Miyiwa Samuel Adaramola · Asian Journal of Economics, Business and Accounting · 2026

Electricity access remains a major development concern in rural Kenya because it shapes household welfare, education, health, enterprise activity, security, and the ability of households to move into more productive livelihoods. This manuscript examined socio-economic determinant...

Open access Research Article 10.9734/ajeba/2026/v26i92375

International Standardization and Corporate Competitive Breakthrough: Mechanism Identification and Boundary Conditions

Peng Zhang, Hai-song Liu, Run-sheng Wang & Qing-bin Wu · Asian Journal of Economics, Business and Accounting · 2026

Against the background of global supply-chain restructuring and intensifying homogenised competition, this study examines whether international standardisation is associated with stronger corporate competitive breakthrough capability among Chinese manufacturing firms. Using panel...

Open access Research Article 10.9734/ajeba/2026/v26i92374

Human Capital Efficiency and Firm Value of Listed Manufacturing Firms in Nigeria

Onovayen Erus Evelyn, Okolie Agustine Oke & Okoro Edesiri Godsday · Asian Journal of Economics, Business and Accounting · 2026

This study examines how Human Capital Efficiency shapes the market value of listed manufacturing firms in Nigeria over the 2012–2024 period, a window selected to reflect the post-IFRS reporting era and ensure comparability across firm disclosures. Guided by six research objective...

Open access Research Article 10.9734/ajeba/2026/v26i92373

ISO Certification Breadth and Export Scale: Based on Panel Data of Chinese A-share Listed Firms

Run-sheng Wang · Asian Journal of Economics, Business and Accounting · 2026

Background: International management-system certification may function both as an externally auditable signal and as a basis for internal process standardisation. Existing export studies have focused mainly on a single standard or a limited setting, leaving less evidence on annua...

Open access Research Article 10.9734/ajeba/2026/v26i92371

Price Discovery and Dynamic Linkage between Crude Spot and Futures Market (Brent): A VECM Approach

S. Sathyanarayana & B. V. Pushpa · Asian Journal of Economics, Business and Accounting · 2026

This study examines the dynamic relationship between Brent crude oil spot and futures prices using a time-series econometric framework. Daily spot and futures price data from 31 March 2022 to 31 March 2026 are analysed to assess long-run equilibrium, short-run adjustment, informa...

Open access Research Article 10.9734/ajeba/2026/v26i92372

The Influence of Leadership and Apparatus Competence on Public Service Effectiveness: The Mediating Role of Apparatus Job Satisfaction in Hatuquessi Suco, Liquiçá Municipality, Timor-Leste

Rosario dos Santos, Dhani Ichsanuddin Nur & Hesty Prima Rini · Asian Journal of Economics, Business and Accounting · 2026

Aims: This study aims to examine the influence of Suco Head leadership and apparatus competence on public service effectiveness, with apparatus job satisfaction as a mediating variable in Suco Hatuquessi, Município Liquiçá, Timor-Leste. Study Design: This study employed a quantit...

Open access Research Article 10.9734/ajeba/2026/v26i92367

Artificial Intelligence as a Tool for Reducing Errors in Financial Budget Preparation

Fadhel Allah Ahmed Abed · Asian Journal of Economics, Business and Accounting · 2026

Financial budget preparation remains vulnerable to errors arising from data extraction and mapping, spreadsheet manipulation, forecast assumptions, version control, judgemental adjustment and weak reconciliation. Artificial intelligence (AI) is increasingly proposed as a means of...

Open access Research Article 10.9734/ajeba/2026/v26i92368