Journal of Comprehensive Business Administration Research
type: channel
description: Journal of Comprehensive Business Administration Research (JCBAR) is an open-access journal that serves as a platform for scholars, practitioners, and policymakers to engage in innovative discourse and share insights on contemporary issues in business administration. The journal fosters a culture of continuous learning and reflection among stakeholders. The journal aims to foster debates and discussions on a wide array of topics and promote excellence in research by publishing high-quality, peer-reviewed, original research articles, case studies, and reviews that contribute to the advancement of knowledge in business administration. Research into innovative approaches and strategies within the field of business administration is encouraged. Experimental and numerical research, as well as research into current advances, state-of-the-art, and upcoming breakthroughs in this sector, are strongly welcomed. The journal is a Gold Open Access journal, online readers don't have to pay any fee. The journal is currently free to the authors, and all Article Processing Charges (APCs) are waived until 31 March 2026.
publisher: Bon View Publishing Ptd., Ltd
language: en
publication name: Journal of Comprehensive Business Administration Research
issn: 3029-2697
items: Understanding the Impact of Liquidity Shocks on Stock Prices
items: Development of Corporate Governance Practices and Capital Market Reforms in China
items: A Survey of Industry Professionals on the Transition to Industry 5.0: Perceptions on IoT Role in Operational Excellence
items: The Role of the Orange Economy in the Digital Age: An Exploratory Study in Costa Rica
items: Assessing Financial Exclusion in Rural India: The Role of FinTech in Driving Inclusion
items: The Mediating Role of Process Management: Education and Training and Productivity
items: The Collision of Working Remotely on Employee Engagement in IT Organizations: Empirical Evidence from Bengaluru-Based Organizations
items: Understanding Behavioral Intentions to Use Cryptocurrency for the Future of Digital Finance: Evidence from Bangladesh
items: The Effect of Board Characteristics on Banks’ Insolvency Risk: Empirical Evidence from an Emerging Economy
items: A Blockchain Based Secure and Privacy Preserving Smart E-Government Application Execution System with Reduced Service Completion Delay
items: A Comprehensive Mathematical Ming Tang Model for Evaluating Shopping Mall Entrances with Case Studies
items: Motives and Personal Characteristics Mapping as Determinants of Employee Retention in the Civil Service of Selected States in Nigeria
items: Enhancing Innovation in Technology-Based SMEs: The Role of Open Innovation and Strategic Orientation
items: Optimizing Runtime Business Processes with Fair Workload Distribution
items: Modeling the Impact of Transformational Leadership Style on Construction Project Performance
items: Data Analytics for Sales Strategies: Lessons in Customer Management
items: A Comparative Examination of Productivity in Islamic and Conventional Banking in Bangladesh
items: The Impact of Perceived Environmental, Social, and Governance (ESG) on Employee Retention in the IT-BPM Sector in Cebu City
items: Common Method Bias in Social and Behavioral Research: Strategic Solutions for Quantitative Research in the Doctoral Research
items: Client Involvement in Agile Project Management, Impact on Operational Performance, and Successful Project Handover in Jordan
items: Financial Reporting Quality of Licensed Financial Institutions in Sri Lanka: A Comparative Analysis Across Historical Cost and Fair Value Accounting Regimes
items: Kuznets Revisited: An Econometric Exploration of Growth and Inequality Across 39 Economies
items: Social Accounting Disclosure and Organizational Performance: Evidence from Manufacturing Companies in Nigeria
items: Value Chain Optimization in the Costa Rican Medical Device Industry: Strategies for International Competitiveness
items: Exploring the Nexus Between Technological Innovation, Environmental Regulation, Human Capital, and Low-Carbon Economy
items: The Moderating Role of Capital Intensity on Factors Influencing Tax Aggressiveness: A Case Study of Food and Beverage Companies Listed on the Indonesia Stock Exchange
items: Integrating Financial Techniques for Sustainable Futures: A Digital Transformation Perspective
items: Research on the Evaluation of Henan Province's Construction of National Innovation Highland Level
items: How Corporate Governance Shapes the Relationship Between Internal Control and Information Disclosure
items: New AI Technology Integration for Industry-University Cooperation

Understanding the Impact of Liquidity Shocks on Stock Prices
type: item
description: Stock price fluctuations are a common occurrence across all stock exchanges and are considered a natural part of market behavior. These price changes are driven by a range of factors, both internal and external to companies. By identifying these influencing factors, shareholders can make better-informed decisions regarding their investments, evaluating both their own and others’ holdings in the market. This study explores the effect of stock liquidity and order restrictions on future price fluctuations in petrochemical companies listed on the Tehran Stock Exchange over a five-year period. The hypotheses are tested through panel data econometrics and the EViews7 software. The results indicate a significant correlation between relative liquidity and future stock price fluctuations, as well as between sales order limits and future price changes. Based on these findings, it is recommended that regulatory bodies implement robust policies around stock liquidity and sales order limits to help reduce sudden fluctuations in the market. Received: 7 November 2024 | Revised: 17 March 2025 | Accepted: 27 May 2025 Conflicts of Interest The authors declare that they have no conflicts of interest to this work. Data Availability Statement Data sharing is not applicable to this article as no new data were created or analyzed in this study. Author Contribution Statement Roya Anvari: Writing – original draft, Writing – review & editing, Visualization, Supervision, Project administration, Funding acquisition. Sara Fooladi: Conceptualization, Methodology, Software, Validation, Formal analysis, Investigation, Resources, Data curation, Writing – original draft, Writing – review & editing, Visualization.
subject: Research Articles
  topic: section
subject: stock liquidity
  topic: keywords
subject: price fluctuation
  topic: keywords
subject: transaction rates
  topic: keywords
subject: purchase and sales
  topic: keywords
creator: Roya Anvari
creator: Sara Fooladi
rights: Copyright (c) 2025 Authors https://creativecommons.org/licenses/by/4.0/
date: 2025-06-26
publication date: 2025-06-26
starting page: 136
ending page: 140
doi: 10.47852/bonviewJCBAR52024748

Development of Corporate Governance Practices and Capital Market Reforms in China
type: item
description: We primarily review the historical development of corporate governance in China after the country opened up to the outside world in the early 1980s. Besides the introduction of the major progresses of corporate governance in practice, we illustrate several key policies with distinct Chinese characteristics that have been implemented in more recent years, along with their practical consequences. It is also outlined that the improvement of corporate governance and capital market reforms supplement each other along with the rapid economic growth in China. By analyzing relevant statistical data and representative company cases, we identify several persistent issues in current corporate governance practices, including the impact of corporate environmental, social, and governance performance and the implication of the digital transformation of the business environment. Building on this analysis, we propose future directions for the development of corporate governance, aiming to further the refinement of both corporate governance and capital market reforms in China. We trust that Chinese corporate governance practices can offer valuable insights for other countries toward the continuing improvement of corporate governance on a global scale. Received: 27 August 2024 | Revised: 4 November 2024 | Accepted: 19 February 2025 Conflicts of Interest The authors declare that they have no conflicts of interest to this work. Data Availability Statement Data sharing is not applicable to this article as no new data were created or analyzed in this study. Author Contribution Statement Qidi Zhang: Methodology, Software, Validation, Formal analysis, Investigation, Data curation, Writing – original draft, Visualization. Zhijun Lin: Conceptualization, Methodology, Validation, Formal analysis, Investigation, Writing – review & editing, Visualization, Supervision, Project administration.
subject: Research Articles
  topic: section
subject: corporate governance
  topic: keywords
subject: regulatory compliance
  topic: keywords
subject: equity structure reform
  topic: keywords
subject: information disclosure
  topic: keywords
subject: ESG performance
  topic: keywords
subject: digital transformation
  topic: keywords
creator: Qidi Zhang
creator: Zhijun Lin
rights: Copyright (c) 2025 Authors https://creativecommons.org/licenses/by/4.0/
date: 2025-08-28
publication date: 2025-08-28
starting page: 205
ending page: 216
doi: 10.47852/bonviewJCBAR52024189

A Survey of Industry Professionals on the Transition to Industry 5.0: Perceptions on IoT Role in Operational Excellence
type: item
description: Combining quantitative surveys of 150 experts with qualitative case studies, this research uses a mixed-methods approach to explore how industry professionals see the influence of the Internet of Things (IoT) on operational excellence (OpEx) and competitiveness throughout the transition to Industry 5.0. While noting adoption hurdles, especially for small and medium-sized enterprises (SMEs), the study’s goals include evaluating IoT’s role in process automation, data-driven decision-making, and sustainability. The research used Spearman’s correlation (\u03c1 = 0.76, p < 0.05) to test hypotheses using a cross-sectional design using non-probabilistic sampling across manufacturing (30%), logistics (25%), healthcare (20%), and information technology (15%) sectors. Although notable adoption differences exist (SMEs 25% vs big enterprises 82%), key findings show that 75% of users see quantifiable OpEx benefits via predictive maintenance and quality control automation. Particularly stressing SME accessibility via modular solutions and worker upskilling, the study finds that IoT is a strategic differentiator in Industry 5.0 when applied via staged frameworks addressing technological, organizational, and human elements. Among the suggestions are creating uniform interoperability standards, government-backed IoT adoption initiatives for SMEs, and living laboratories for ongoing innovation. While considering cybersecurity and ethical concerns of industrial IoT ecosystems, future studies could use longitudinal designs to monitor IoT’s total cost of ownership and explore 5G-edge computing synergies. Received: 26 March 2025 | Revised:12 June 2025 | Accepted: 23 June 2025 Conflicts of Interest The author declares that he has no conflict of interest in this work. Data Availability Statement Data sharing does not apply to this article as no new data were created or analyzed in this study Author Contribution Statement Gabriel Silva-Atencio: Conceptualization, Methodology, Software, Vali…
subject: Research Articles
  topic: section
subject: Industry 5.0
  topic: keywords
subject: Internet of Things (IoT)
  topic: keywords
subject: operational excellence (OpEx)
  topic: keywords
subject: competitiveness
  topic: keywords
subject: human-centric automation
  topic: keywords
subject: productivity
  topic: keywords
creator: Gabriel Silva-Atencio
rights: Copyright (c) 2025 Author https://creativecommons.org/licenses/by/4.0/
date: 2025-08-11
publication date: 2025-08-11
doi: 10.47852/bonviewJCBAR52025785

The Role of the Orange Economy in the Digital Age: An Exploratory Study in Costa Rica
type: item
description: The emergence of the orange economy in the digital age is vital in boosting economic and social progress, particularly in culturally rich nations like Costa Rica. Often referred to as the creative economy, it spans activities such as arts, culture, design, music, and audiovisual industries, nurturing cultural diversity and national identity while also creating jobs and stimulating innovation. In Costa Rica, this economy thrives due to its dynamic cultural landscape and dedication to sustainability and social inclusion. However, the shift toward digitalization brings both opportunities and challenges, such as incorporating innovative and revolutionary technologies that enable the creation, distribution, and consumption of creative goods and services. This research aims to examine these barriers and offer solutions via a qualitative method rooted in action research. Data were gathered through case study review and document analysis, with thematic categorization methods used. Findings indicate that restrictive administrative procedures and insufficient digitalization hinder business growth. Technology-based companies emerge as crucial for measuring the orange economy’s impact and driving innovation. Among the recommendations are digitizing and simplifying administrative chores as well as using governmental policies encouraging technological usage to support economic development, thereby improving the engagement of the technology-based industry and building a more inclusive and effective ecosystem. Received: 11 January 2025 | Revised: 18 March 2025 | Accepted: 18 April 2025 Conflicts of Interest The author declares that he has no conflicts of interest to this work. Data Availability Statement Data sharing does not apply to this article as no new data were created or analyzed in this study. Author Contribution Statement Gabriel Silva-Atencio: Conceptualization, Methodology, Validation, Investigation, Resources, Data curation, Writing – original draft, Writing – review & …
subject: Research Articles
  topic: section
subject: orange economy
  topic: keywords
subject: creative economy
  topic: keywords
subject: digitalization
  topic: keywords
subject: cultural heritage
  topic: keywords
subject: disruptive technology
  topic: keywords
subject: crowdfunding
  topic: keywords
creator: Gabriel Silva Atencio
rights: Copyright (c) 2025 Author https://creativecommons.org/licenses/by/4.0/
date: 2025-06-20
publication date: 2025-06-20
doi: 10.47852/bonviewJCBAR52025198

Assessing Financial Exclusion in Rural India: The Role of FinTech in Driving Inclusion
type: item
description: Financial inclusion is a crucial driver of economic development, enabling individuals to access essential financial services, manage risks, and invest in their future. However, rural India continues to face financial exclusion due to inadequate banking infrastructure, digital illiteracy, and systemic barriers. Financial Technology is a disruptive technology that has challenged the whole system of traditional banking, enabling banking at hand through mobiles and other digital platforms. The study measures the financial inclusion of rural communities. For that, a village named Kotputli-Behror district of Rajasthan state was chosen, and data were collected through a questionnaire to check the access and viability of financial services and FinTech services, respectively. Thus, this research investigates first the availability and access to financial services and the transformative impact of FinTech innovations, such as mobile wallets and digital payment platforms, in addressing the financial exclusion challenges faced by rural communities. Employing a qualitative methodology, the study utilizes structured surveys to assess traditional banking penetration, financial accessibility, and FinTech adoption patterns. The findings reveal that FinTech has significantly enhanced financial access, particularly for younger demographics and women, thereby bridging the financial divide. However, despite this progress, challenges persist, including inadequate infrastructure, digital literacy gaps, and gender disparities. To overcome these hurdles, the study underscores the imperative need for targeted policy interventions, digital literacy programs, and infrastructure development to amplify FinTech’s potential in fostering inclusive and sustainable financial ecosystems in rural India. Received: 4 March 2025 | Revised: 5 June 2025 | Accepted: 12 June 2025 Conflicts of Interest The authors declare that they have no conflicts of interest to this work. Data Availability Statement The data…
subject: Research Articles
  topic: section
subject: FinTech
  topic: keywords
subject: financial inclusion
  topic: keywords
subject: digital literacy
  topic: keywords
subject: rural India
  topic: keywords
subject: digital applications
  topic: keywords
creator: Barkha Rani
creator: Chandan Singh Dochania
rights: Copyright (c) 2025 Authors https://creativecommons.org/licenses/by/4.0/
date: 2025-07-09
publication date: 2025-07-09
doi: 10.47852/bonviewJCBAR52025593

The Mediating Role of Process Management: Education and Training and Productivity
type: item
description: Education and training are essential activities in organizations that increase productivity, as managers recognize the need for a continuously skilled workforce in the dynamic business environment of the 21st century. While previous studies have linked education and training to productivity, few have included contingency variables to provide deeper insights into this relationship. The study introduces process management as a contingency variable to examine its mediating role between education, training, and productivity. Using a sample of 149 managers from the Tanzania-Zambia Railway Authority, data were analyzed in Jamovi using descriptive statistics, regression, and mediation models. The results indicate that education and training significantly increase productivity, while process management partially mediates this relationship. These findings contribute to the literature on human capital theory and process management by empirically validating these relationships. The study has practical implications for organizations, suggesting that structured training programs should be integrated with process improvement strategies to maximize productivity. In addition, policymakers are encouraged to support workforce development initiatives that align training with operational efficiency. Future studies should examine these relationships across different industries and over longer time horizons to improve generalizability. Received: 11 March 2025 | Revised: 23 April 2025 | Accepted: 21 August 2025 Conflicts of Interest The author declares that he has no conflicts of interest to this work. Data Availability Statement Data are available on request from the corresponding author upon reasonable request. Author Contribution Statement Tryson Yangailo: Conceptualization, Methodology, Software, Validation, Formal analysis, Investigation, Resources, Data curation, Writing – original draft, Writing – review & editing, Visualization, Supervision, Project administration.
subject: Research Articles
  topic: section
subject: education and training
  topic: keywords
subject: process management
  topic: keywords
subject: productivity
  topic: keywords
subject: mediation analysis
  topic: keywords
creator: Tryson Yangailo
rights: Copyright (c) 2025 Author https://creativecommons.org/licenses/by/4.0/
date: 2025-09-11
publication date: 2025-09-11
doi: 10.47852/bonviewJCBAR52025658

The Collision of Working Remotely on Employee Engagement in IT Organizations: Empirical Evidence from Bengaluru-Based Organizations
type: item
description: The collision of working remotely on employee engagement has been examined in information technology companies in Bengaluru. Data were collected from 105 IT employees using a structured questionnaire. Descriptive statistics, correlation, regression, and Analysis of Variance (ANOVA) were used for analysis. The results indicated a moderate positive correlation (r = 0.493, p < 0.01) between stress levels and challenges in maintaining a work-life balance. In regression, stress was found to explain about 24.3% of the work-life balance variation (R² = 0.243; F = 32.695; p < 0.001). No significant differences in engagement levels were found based on gender and age according to ANOVA results. The tool used for this study proved to be reliable (Cronbach’s alpha = 0.875). It can be inferred that remote work allows flexibility, but managing stress is fundamental to sustaining employee engagement. The research provides relevant insights for Human Resources (HR) practitioners and organizational leaders in improving the remote work policies and the general well-being of employees. Received: 4 March 2025 | Revised: 23 April 2025 | Accepted: 10 July 2025 Conflicts of Interest The authors declare that they have no conflicts of interest to this work. Data Availability Statement Data are available from the corresponding author upon reasonable request. Author Contribution Statement Sanober Shaikh: Conceptualization, Methodology, Validation, Writing – original draft, Visualization, Formal analysis and Project administration. Preeti S. Desai: Investigation, Visualization, Validation, Writing – review & editing. Gireesh Y. M.: Writing – review & editing, Validation.
subject: Research Articles
  topic: section
subject: employee engagement
  topic: keywords
subject: remote work
  topic: keywords
subject: work -from -home
  topic: keywords
subject: Bengaluru IT organizations
  topic: keywords
creator: Sanober Shaikh
creator: Preeti S. Desai
creator: Gireesh Y. M.
rights: Copyright (c) 2025 Authors https://creativecommons.org/licenses/by/4.0/
date: 2025-10-30
publication date: 2025-10-30
doi: 10.47852/bonviewJCBAR52025588

Understanding Behavioral Intentions to Use Cryptocurrency for the Future of Digital Finance: Evidence from Bangladesh
type: item
description: Financialinstitutions across Bangladesh experience quick changesin digital finance becausethey begin embracing cryptocurrency technologies. The study explores the determinants of cryptocurrency acceptance by surveying how innovativeness, social influence, perceived usefulness (PU), and perceived ease of use (PEOU) affect user intentions. This study utilized a hypothetical-deductive method under the positivist research framework. The research design employed a quantitative methodology through which researchers collected data from 391 employees who worked in Dhaka-based financial institutions. The study findings show that innovativeness has a positive and significant effect on the behavioral intention to use cryptocurrency. The study also reveals that social influence has a positive and significant effect on the behavioral intention to use cryptocurrency. Furthermore, PU and PEOU have positive and significant effects on the behavioral intention to use cryptocurrency. The study examines cryptocurrency adoption among Bangladeshi financial professionals, identifying key drivers influencing adoption. It provides insights for regulators and business leaders, enhancing understanding of cryptocurrency trends in emerging markets. By analyzing adoption patterns, this research contributes to financial sector knowledge and supports informed policy and strategic decisions. Received: 28 February 2025 | Revised: 11 April 2025 | Accepted: 4 July 2025 Conflicts of Interest The authors declare that they have no conflicts of interest to this work. Data Availability Statement Data are available from the corresponding author upon reasonable request. Author Contribution Statement Ismoth Zerine: Conceptualization, Validation, Investigation, Writing – review & editing, Visualization, Supervision, Project administration. Younis Ali Biswas: Resources, Funding acquisition. Zulkernain Doha: Data curation. Humayra Mehreen Meghla: Writing – original draft. Mohammad Rashed Hasan Polas: Methodology…
subject: Research Articles
  topic: section
subject: cryptocurrency adoption
  topic: keywords
subject: behavioral intention
  topic: keywords
subject: financial institutions
  topic: keywords
subject: technology acceptance
  topic: keywords
subject: digital finance
  topic: keywords
subject: Bangladesh
  topic: keywords
creator: Ismoth Zerine
creator: Younis Ali Biswas
creator: Zulkernain Doha
creator: Humayra Mehreen Meghla
creator: Mohammad Rashed Hasan Polas
rights: Copyright (c) 2025 Authors https://creativecommons.org/licenses/by/4.0/
date: 2025-08-12
publication date: 2025-08-12
starting page: 28
ending page: 38
doi: 10.47852/bonviewJCBAR52025554

The Effect of Board Characteristics on Banks’ Insolvency Risk: Empirical Evidence from an Emerging Economy
type: item
description: Bank failures have become a classic topic in the history of corporate finance literature. The reason is that these failures are caused by a sustained increment in insolvency risk from the global economic crisis in 2009, which came as a shock to most bank chief executives and board members, leaving them to contemplate how to reduce such risk. Most managers of banks in other countries keep asking themselves questions as to whether these problems experienced by the world’s biggest banks could happen to them, not forgetting the financial crisis in Ghana in 2019, which led to the government of Ghana to force banks to adhere to the Basell Banking Supervision Regulatory Framework (Basell accord) to address the inefficiencies in the Ghanaian financial market to make it more resilient to shocks and risks in the long term. Hence, this study looks at the effect of board characteristics on insolvency risk, which has the tendency of strengthening the financial market of Ghana against possible liquidation. Board characteristics are measured using gender diversity and board meetings, while ownership identity is measured using institutional and director ownership. Insolvency risk is measured using a Z-score. The purposive sampling technique was used in selecting the banks for the study. Data was collected from a sample of nineteen (19) out of 23 banks in Ghana from 2008 to 2020. A panel data analysis was used for the study. Using pooled ordinary least squares, fixed effect, random effect, and system generalized method of moments, the results indicated a positive significance of board meetings and a negative significance of gender diversity in banks’ insolvency. The study recognizes the importance of gender diversity on the board and institutional and director ownership, which enhances efficiency and shareholder wealth maximization. Received: 21 November 2024 | Revised:12 February 2025 | Accepted: 20 June 2025 Conflicts of Interest The authors declare that they have no conflicts of …
subject: Research Articles
  topic: section
subject: bank
  topic: keywords
subject: insolvency
  topic: keywords
subject: risk
  topic: keywords
subject: board
  topic: keywords
subject: performance
  topic: keywords
creator: Bernice Obesebea Tipong-Annor
creator: Stephen Owusu Afriyie
creator: Michael Nana Owusu-Akomeah
creator: Joseph Asare
creator: Emmanuel Attah Kumah Amponsah
rights: Copyright (c) 2025 Authors https://creativecommons.org/licenses/by/4.0/
date: 2025-11-13
publication date: 2025-11-13
starting page: 275
ending page: 282
doi: 10.47852/bonviewJCBAR52024866

A Blockchain Based Secure and Privacy Preserving Smart E-Government Application Execution System with Reduced Service Completion Delay
type: item
description: In today's world, e-government services are critical for assisting citizens with their daily activities such as visa applications, tax submission, emergency security assistance, and electronic tendering. By combining blockchain and IoT technologies, e-government services can be made far more secure and efficient. Existing e-government applications suffered from a number of limitations, including a lack of privacy and security, increased job processing time, a lack of coordination among various parties, and a lack of services. More specifically, they did not conduct simultaneous investigations into citizen service, employee service, and business service while comparing performance. To conquer these issues, this article proposes a decentralized blockchain-based secure and privacy-preserving smart e-government system that considers the interactions between informers, government, smart contracts, MetaMask-based public and private wallets, Ethereum, and the Interplanetary File System. We investigated the time and cost delays associated with employee, business, and citizen services in the proposed blockchain-based e-government system. This paper provides appropriate security measures for mitigating malware attacks, DDoS attacks, and Sybil attacks. Our simulation results show that the proposed blockchain-based e-government system can reduce the completion time of existing works by at least 33%. Received: 2 November 2024 | Revised: 6 February 2025 | Accepted: 23 May 2025 Conflicts of Interest The author declares that they have no conflicts of interest to this work. Data Availability Statement The data that support this work are available upon reasonable request to the corresponding author. Author Contribution Statement Nahid Imtiaz: Conceptualization, Methodology, Software, Validation, Formal analysis, Investigation, Resources, Data curation, Visualization. Mahfuzulhoq Chowdhury: Conceptualization, Methodology, Investigation, Resources, Data curation, Writing – original dra…
subject: Research Articles
  topic: section
subject: e-government
  topic: keywords
subject: Blockchain
  topic: keywords
subject: data security, privacy
  topic: keywords
subject: Ethereum
  topic: keywords
subject: IPFS
  topic: keywords
subject: service completion time
  topic: keywords
creator: Nahid Imtiaz
creator: Mahfuzulhoq Chowdhury
rights: Copyright (c) 2025 Authors https://creativecommons.org/licenses/by/4.0/
date: 2025-06-19
publication date: 2025-06-19
doi: 10.47852/bonviewJCBAR52024714

A Comprehensive Mathematical Ming Tang Model for Evaluating Shopping Mall Entrances with Case Studies
type: item
description: The main entrance and its associated pavement area, which is called ming tang in the traditional Chinese architectural theory, that is, feng shui, of a shopping mall, could affect the attraction of customers, but quantitative assessment methods for evaluating a ming tang remain nonexistent. This paper’s main contribution is to present a novel approach to combine traditional feng shui principles with a mathematical model for more quantitative evaluation on the design of a shopping mall’s ming tang. The paper first studies modern theories related to ming tang and then adopts traditional feng shui principles to identify three main criteria for evaluating shopping mall entrances. The use of a novel and comprehensive mathematical model for assessing ming tang is demonstrated by five shopping malls in southern China with data collected from online maps, business reports, and rankings. The criteria of distance ratio, angle, and relative size are considered feasible for the assessment of ming tangs in the aspect of customer attraction. The model presented may shed light on further study of the feng shui theory and the impact of ming tang design on business performance when more commercial data is available. Received: 1 November 2024 | Revised:19 February 2025 | Accepted: 23 June 2025 Conflicts of Interest The authors declare that they have no conflicts of interest to this work. Data Availability Statement In this paper, most of the data or results were derived from the models (Table 3), and all Figures 1–4 were created by the authors. For the others, only publicly available data were used. Below is the detailed statement. For Table 2, the 2023 shopping malls’ sales income ranking in Guangzhou, the data are openly available on the 91ruanzhu website at https://www.91ruanzhu.com/news/20776.html. The number of permanent residents (Table 4) is openly available in Win Data at http://www.winshangdata.com. For Figures 8–12, the maps were openly available on the Baidu Maps website (…
subject: Research Articles
  topic: section
subject: shopping mall
  topic: keywords
subject: ming tang
  topic: keywords
subject: mathematical model
  topic: keywords
subject: feng shui
  topic: keywords
creator: Yucheng Zhang
creator: Albert So
creator: Xin Janet Ge
rights: Copyright (c) 2025 Authors https://creativecommons.org/licenses/by/4.0/
date: 2025-08-04
publication date: 2025-08-04
starting page: 121
ending page: 135
doi: 10.47852/bonviewJCBAR52024706

Motives and Personal Characteristics Mapping as Determinants of Employee Retention in the Civil Service of Selected States in Nigeria
type: item
description: This study investigated the effect of motives and personal characteristics on employee retention in the civil service of selected states in the Niger Delta, Nigeria. The cross-sectional survey research design was used, and the questionnaire was the main instrument of data collection. The questionnaire was administered to six hundred (600) respondents, of which five hundred and twenty-four (524) were fully retrieved. The study sampled civil servants in three (3) states, which include Delta, Edo, and Rivers States. Data obtained were analyzed via descriptive, post-estimation, and inferential statistical tools. The multiple regression results revealed that motives (t-value = 5.2; P = 0000 < 0.05) and personal characteristics (t-value = 6.91; P = 0000 < 0.05) significantly and positively affect employee retention. It was recommended that motives and personal characteristics should be considered as vital components of strategic human resource management. In addition, regulatory bodies such as the Civil Service Commission should improve competency mapping on employee motives and personal characteristics. This can be realized by introducing new ways of mapping (intrinsic, extrinsic, social, achievement motivations, etc.) of employees during the phases of selection and placement of employees. This study contributes to knowledge using human capital theory in explaining the relationship between mapping and employee retention and also establishes that motives and personal characteristics significantly influence the level of employee retention. Received: 26 January 2025 | Revised: 3 April 2025 | Accepted: 26 May 2025 Conflicts of Interest The authors declare that they have no conflicts of interest to this work. Data Availability Statement The data that support this work are available upon reasonable request to the corresponding author. Author Contribution Statement Henry Osahon Osazevbaru: Methodology, Resources, Writing – review & editing, Supervision, Project administration. …
subject: Research Articles
  topic: section
subject: competency mapping
  topic: keywords
subject: creativity
  topic: keywords
subject: human resource manager
  topic: keywords
subject: human capital theory
  topic: keywords
subject: work-related outcomes
  topic: keywords
creator: Henry Osahon Osazevbaru
creator: Rowland Akpolo
creator: Anthony Anyibuofu Kifordu
rights: Copyright (c) 2025 Authors https://creativecommons.org/licenses/by/4.0/
date: 2025-06-24
publication date: 2025-06-24
starting page: 141
ending page: 148
doi: 10.47852/bonviewJCBAR52025322

Enhancing Innovation in Technology-Based SMEs: The Role of Open Innovation and Strategic Orientation
type: item
description: The capacity to innovate has grown to be a major obstacle in the corporate environment in the digital age. For technology-based small and medium-sized enterprises (SMEs), open innovation provides a strategic and cultural means to improve their innovation capacity by using internal and external ideas, resources, and technical knowledge-how. Although earlier studies have examined how open innovation affects big businesses, there is a great knowledge vacuum on how open innovation and strategic orientation affect innovation performance in SMEs, especially in underdeveloped countries. This research fills this need by investigating in Costa Rican technology-based SMEs the link between open innovation, strategic orientation, and inventive performance using a quantitative, cross-sectional methodology. The research supports the suggested hypotheses using Cronbach’s alpha and statistical models, showing that strategic orientation and open innovation favorably affect inventive performance. The results add to the state of the art by giving empirical data from a developing economy setting and pragmatic advice for SMEs trying to improve their capacity for innovation in a fast-changing digital environment. Received: 14 January 2025 | Revised: 15 April 2025 | Accepted: 4 July 2025 Conflicts of Interest The author declares that he has no conflict of interest in this work. Data Availability Statement Data sharing is not applicable to this article as no new data were created or analyzed in this study. Author Contribution Statement Gabriel Silva-Atencio: Conceptualization, Methodology, Validation, Investigation, Resources, Data curation, Writing – original draft, Writing – review & editing, Visualization, Supervision, Project administration, Funding acquisition.
subject: Research Articles
  topic: section
subject: open innovation
  topic: keywords
subject: strategic orientation
  topic: keywords
subject: innovative performance
  topic: keywords
subject: innovative service
  topic: keywords
subject: successful service
  topic: keywords
subject: digital transformation
  topic: keywords
creator: Gabriel Silva-Atencio
rights: Copyright (c) 2025 Author https://creativecommons.org/licenses/by/4.0/
date: 2025-08-19
publication date: 2025-08-19
doi: 10.47852/bonviewJCBAR52025214

Optimizing Runtime Business Processes with Fair Workload Distribution
type: item
description: Predictive process monitoring, which utilizes historical event log data from previously executed business processes to provide support for processes currently in progress, has emerged as a prominent area of research in recent years. By leveraging this technology, organizations can improve work efficiency by allocating optimal human resources to tasks based on predictions. However, most of these studies primarily focus on minimizing task completion time, which often results in an imbalance of workload among the human resources executing the business processes. This imbalance can lead to overburdened employees and decreased overall productivity in the long term. In this study, a predictive model generated from event logs is used to forecast activities to be executed in the future and estimate their execution times. Based on these predictions, we propose an online human resource allocation strategy that prioritizes workload leveling. Validation using simulation-generated hospital event logs demonstrates that the proposed method successfully equalizes human resource workloads, albeit with a slight reduction in immediate work efficiency. Received: 2 Januray 2025 | Revised: 28 February 2025 | Accepted: 27 March 2025 Conflicts of Interest The author declares that he has no conflicts of interest to this work. Data Availability Statement Data are available on request from the corresponding author upon reasonable request. Author Contribution Statement Hiroki Horita: Conceptualization, Methodology, Software, Validation, Formal analysis, Investigation, Resources, Data curation, Writing – original draft, Visualization, Writing – review & editing, Supervision, Project administration.
subject: Research Articles
  topic: section
subject: process mining
  topic: keywords
subject: predictive process monitoring
  topic: keywords
subject: resource allocation
  topic: keywords
subject: machine learning
  topic: keywords
creator: Hiroki Horita
rights: Copyright (c) 2025 Author https://creativecommons.org/licenses/by/4.0/
date: 2025-08-28
publication date: 2025-08-28
starting page: 162
ending page: 173
doi: 10.47852/bonviewJCBAR52025143

Modeling the Impact of Transformational Leadership Style on Construction Project Performance
type: item
description: Leadership style in project delivery is enjoying wider consideration as part of the evolution in the modern world beyond the deployment of technical expertise. Therefore, this work investigates how the adoption of transformational leadership style (TFLS) by project managers (PMs) influences the outcome of projects in Nigeria. The conceptual path model uses a structural equation modeling (SEM) approach to determine the strength of association between the factors of TFLS and project outcome indicators. Data collected through a questionnaire survey of 975 respondents were tested, deemed reliable and consistent by a .901 Cronbach alpha value. While descriptive data analysis was achieved through SPSS Statistics software. Results show that the intellectual stimulation and charismatic influence of TFLS significantly influence the outcome of construction projects. Also, 20.9% of the variability in the performance indicators is accounted for by the variables of TFLS, which, by implication, improve performance by 20.9%. The construction stakeholders could incorporate these findings with advantageous factors of other styles to eliminate age-long performance issues associated with project delivery in the study area and across the globe. The study contributes to the literature on the application of the structural equation model in analyzing relationships among latent constructs of measurement within the industry. Using SEM has added to the nexus of leadership research in the Nigerian construction industry, just as has been witnessed by other aspects of construction management. The study emphasized and concluded on the important aspect of TFLS to be incorporated by PMs in Nigeria to ensure enhanced productivity and achievement of organizational goals. Received: 22 November 2024 | Revised: 23 April 2025 | Accepted: 10 July 2025 Conflicts of Interest The authors declare that they have no conflicts of interest to this work. Data Availability Statement Data available on request from …
subject: Research Articles
  topic: section
subject: transformational leadership
  topic: keywords
subject: construction
  topic: keywords
subject: project delivery
  topic: keywords
subject: structural equation modeling
  topic: keywords
subject: Nigeria
  topic: keywords
creator: Femi-Favour Olasunkanmi
creator: Dubem Ikediashi
creator: Jacob Atser
creator: Emmanuel Ibrahim
rights: Copyright (c) 2025 Authors https://creativecommons.org/licenses/by/4.0/
date: 2025-08-26
publication date: 2025-08-26
doi: 10.47852/bonviewJCBAR52024878

Data Analytics for Sales Strategies: Lessons in Customer Management
type: item
description: When it comes to data management in today’s business landscape, a key focus lies on enhancing sales strategies. Through the effective utilization of data, companies can derive valuable insights about their customer base, identify behavioral patterns, and make well-informed decisions to boost their sales endeavors. This article delves into the critical facets of customer management through data science, a practice that not only drives revenue growth but also fosters stronger customer relationships, ultimately delivering a sustainable competitive edge in the digital age. The study employed a qualitative research methodology with an exploratory approach, carrying out data collection and analysis via a bibliometric review of 279 academic-scientific references sourced from indexed databases. The research findings underscore the advantages of leveraging data analytics in sales strategies and customer management, facilitating objective decision-making through customer relationship management technologies. Furthermore, the study sheds light on the challenges and opportunities associated with data analytics in sales processes, homing in on customer segmentation, operational efficiency, competitive positioning, and enhanced customer interactions. The conclusion reinforces the significance of data management in refining sales strategies and elevating customer management, with key focal points encompassing tailored customer experiences, operational effectiveness, competitive benefits, enhanced customer rapport, and hurdles in data analysis. Recommendations revolve around investments in technology, sustainability practices, ethical considerations, and continuous monitoring. Subsequent research avenues could delve into the ramifications of artificial intelligence and machine learning, sustainability dimensions in data, and pivotal concerns regarding data privacy and security. Received: 11 January 2025 | Revised:18 March 2025 | Accepted: 14 August 2025 Conflicts of Interest The au…
subject: Research Articles
  topic: section
subject: data analytics
  topic: keywords
subject: sales strategies
  topic: keywords
subject: customer management
  topic: keywords
subject: behavior patterns
  topic: keywords
subject: informed decisions
  topic: keywords
subject: competitive advantage
  topic: keywords
creator: Gabriel Silva-Atencio
rights: Copyright (c) 2025 Authors https://creativecommons.org/licenses/by/4.0/
date: 2025-09-04
publication date: 2025-09-04
doi: 10.47852/bonviewJCBAR52025199

A Comparative Examination of Productivity in Islamic and Conventional Banking in Bangladesh
type: item
description: This study aims to evaluate and compare the productivity of Islamic and conventional (traditional) banks in Bangladesh from 2018 to 2022. To measure productivity, a sample of 10 commercial banks in Bangladesh, 5 of which are Islamic and 5 of which are conventional, is used, and a productivity model, financial tools, and statistical tools are chosen for data analysis. The selection of sample banks in each category is based on the highest profit earned in relation to the number of employees and branches in 2022. This study considers deposit, advance/investment, revenue and profit as output and number of employees, number of branches, and amount of capital as input to the productivity model. The results indicate that the productivity of Islamic banks (IBs) is higher in deposit procurement, distribution of new investments, net spread income per employee, and net spread income per unit of capital than that of conventional banks (CBs), while the productivity of CBs is higher in net interest income (NII) per branch, net non-interest income, operating profit, and net profit than that of IBs. Analysis of variance shows the differences in productivity measures—employee productivity (EP), branch productivity (BP), and capital productivity (CP)—between CBs and IBs are not significant, except for NII per unit of capital. IBs can take steps to increase non-investment income and fee-based earnings and control administrative and other overhead expenses, while CBs can take steps to increase more deposits and advances through the utilization of their available input resources: EP, BP, and CP. Received: 31 October 2024 | Revised: 16 December 2024 | Accepted: 25 February 2025 Conflicts of Interest The authors declare that they have no conflicts of interest to this work. Data Availability Statement The data that support the findings of this study are openly available in "figshare" at https://figshare.com/s/dba755d63b7caee42714 Author Contribution Statement G. M. Anwar Hossain: Conceptua…
subject: Research Articles
  topic: section
subject: productivity
  topic: keywords
subject: commercial banks
  topic: keywords
subject: financial tools
  topic: keywords
subject: ANOVA
  topic: keywords
creator: G. M. Anwar Hossain
creator: Md. Ruhul Amin
creator: Md. Shahbub Alam
creator: Atifa Kafi
rights: Copyright (c) 2025 Authors https://creativecommons.org/licenses/by/4.0/
date: 2025-03-20
publication date: 2025-03-20
starting page: 39
ending page: 51
doi: 10.47852/bonviewJCBAR52024694

The Impact of Perceived Environmental, Social, and Governance (ESG) on Employee Retention in the IT-BPM Sector in Cebu City
type: item
description: This study investigates the impact of employees’ perceptions of their organization’s environmental, social, and governance (ESG) on their likelihood of remaining employed with the company. This study applied social identity and job embeddedness theories to examine the impact of ESG perceptions on employee retention. A structured survey using a Likert scale was used to collect the data from 382 employees in the growing information technology and business process management sector of Cebu City. Ordinal logistic regression was utilized to analyze the relationship of the variables gathered. Based on the empirical results, employee retention is positively and significantly impacted by employees’ perception of the environmental (odds ratio = 1.482, p < 0.000) and social initiatives (odds ratio = 2.693, p < 0.000); however, the governance dimension (odds ratio = 0.795, p < 0.114) does not have the same impact. Practical insights from this study can be used to create employee retention strategies, such as implementing measures to mitigate climate change, increase energy efficiency, reduce pollution, adopt green human resource management practices, safeguard human rights in workplaces, provide clear healthcare benefits, address consumer issues, and foster community development. The results indicate that sustainable and responsible practices are not only relevant to customers but also integral to retaining employees. This study contributes to the growing recognition of the beneficial effects of ESG factors on employee retention. Received: 14 June 2024 | Revised: 13 November 2024 | Accepted: 27 December 2024 Conflicts of Interest The authors declare that they have no conflicts of interest to this work. Data Availability Statement The data that support the findings of this study are openly available at https://figshare.com/s/05b3cf1f2ef38a2e6620. Author Contribution Statement Aljon Malinis: Conceptualization, Methodology, Software, Validation, Formal analysis, investigation, Re…
subject: Research Articles
  topic: section
subject: ESG
  topic: keywords
subject: employee retention
  topic: keywords
subject: The Great Resignation
  topic: keywords
subject: ordinal logistic regression
  topic: keywords
creator: Aljon Malinis
creator: Tiffany Adelaine Tan
rights: Copyright (c) 2025 Authors https://creativecommons.org/licenses/by/4.0/
date: 2025-05-15
publication date: 2025-05-15
starting page: 114
ending page: 123
doi: 10.47852/bonviewJCBAR52023619

Common Method Bias in Social and Behavioral Research: Strategic Solutions for Quantitative Research in the Doctoral Research
type: item
description: This paper addresses the critical issue of common method bias (CMB) in social and behavioral research, emphasizing its impact on the validity and reliability of quantitative studies, particularly in the context of doctoral-level research. CMB arises when data collection methods in doctoral research, such as self-report surveys, artificially inflate or deflate relationships between variables, leading to distorted findings. This can result in misleading conclusions, such as overstating the link between job satisfaction and employee performance, which may have serious implications for both academic research and policymaking. The paper offers a comprehensive overview of the sources and effects of CMB, along with strategies to detect, prevent, and control it. It highlights key statistical techniques, including Harman’s single-factor test, marker variable approaches, and latent variable modeling, to minimize bias during data analysis. Additionally, it outlines best practices for study design, such as temporal separation, varying measurement methods, and ensuring data collection anonymity, to reduce CMB from the outset. By implementing these strategies, researchers can enhance the validity and generalizability of their findings, ensuring that results reflect genuine relationships rather than artifacts of the research process. Received: 7 September 2024 | Revised: 31 October 2024 | Accepted: 23 Januray 2025 Conflicts of Interest The author declares that he has no conflicts of interest to this work. Data Availability Statement Data sharing is not applicable to this article as no new data were created or analyzed in this study. Author Contribution Statement Mohammad Rashed Hasan Polas: Conceptualization, Methodology, Software, Validation, Formal analysis, Investigation, Resources, Data curation, Writing – original draft, Writing – review & editing, Visualization, Supervision, Project administration.
subject: Research Articles
  topic: section
subject: common method bias
  topic: keywords
subject: research validity
  topic: keywords
subject: self-report surveys
  topic: keywords
subject: measurement error
  topic: keywords
subject: statistical techniques
  topic: keywords
subject: study design
  topic: keywords
creator: Mohammad Rashed Hasan Polas
rights: Copyright (c) 2025 Author https://creativecommons.org/licenses/by/4.0/
date: 2025-02-21
publication date: 2025-02-21
doi: 10.47852/bonviewJCBAR52024285

Client Involvement in Agile Project Management, Impact on Operational Performance, and Successful Project Handover in Jordan
type: item
description: The research aimed to provide a suitable model for the smooth completion of building projects in Jordan. The study's underlying model presupposes client participation may impact project management procedures and adopting agile practices. On the other hand, agility and project management processes impact operational performance and the effectiveness of project handovers. The researcher polled 170 people who have experience as building site supervisors. For data analysis, SPSS and AMOS.22 were used. The researcher employed structural equation modeling and confirmatory factor analysis. The findings demonstrated that incorporating client feedback into adopting agile practices, processes, and project management yielded favorable outcomes. Project management methods, operational performance, and agility adoption were found to mediate between client involvement and successful project handover. One of the most important recommendations and implications for management from the study was embracing agility. Another recommendation was that project management processes prioritize client involvement as a key to successful project handovers and high operational performance. Received: 3 September 2024 | Revised: 5 November 2024 | Accepted: 23 January 2025 Conflicts of Interest The author declares that he has no conflicts of interest to this work. Data Availability Statement The data that support this work are available upon reasonable request to the corresponding author. Author Contribution Statement Khaled Jameel Aladayleh: Conceptualization, Methodology, Software, Validation, Formal analysis, Investigation, Resources, Data curation, Writing - original draft, Writing - review & editing, Visualization, Supervision, Project administration, Funding acquisition.
subject: Research Articles
  topic: section
subject: project handover
  topic: keywords
subject: agile project management
  topic: keywords
subject: Jordan
  topic: keywords
subject: project performance
  topic: keywords
creator: Khaled Jameel Aladayleh
rights: Copyright (c) 2025 Author https://creativecommons.org/licenses/by/4.0/
date: 2025-02-20
publication date: 2025-02-20
doi: 10.47852/bonviewJCBAR52024236

Financial Reporting Quality of Licensed Financial Institutions in Sri Lanka: A Comparative Analysis Across Historical Cost and Fair Value Accounting Regimes
type: item
description: This study aims to develop a comprehensive framework to measure the financial reporting quality (FRQ) of licensed financial institutions (LFIs) in Sri Lanka and assess the FRQ of the fair value accounting regime over the historical cost regime. This study uses a quantitative design based on positivism to assess the FRQ. The sample size comprised 44 LFIs where the historical cost and fair value accounting regimes were assessed considering annual reports published in 2011 and 2021 respectively. Structured content analysis is used to collect data to assign a quantitative or numeric value for each item to capture FRQ dimensions under the conceptual framework. A comprehensive set of FRQ indices were developed to assess FRQ and the indices were compared using a t-test across historical cost and fair value accounting regimes. The analysis reveals that the FRQ of LFIs in Sri Lanka has improved significantly in the fair value accounting regime over the historical cost regime. However, regulatory disclosure requirements adhering to the strengthened corporate governance regime were also effective during the transition period Therefore, the IFRS adoption may not be the sole contributing factor to the improved FRQ in the fair value accounting regime. Hence, future studies may focus on assessing FRQ considering fair value-based earnings management practices and extend the scope of FRQ to evolving financial technology which may play an important role in FRQ. Received: 26 August 2024 | Revised: 7 November 2024 | Accepted: 24 December 2024 Conflicts of Interest The authors declare that they have no conflicts of interest to this work. Data Availability Statement The data that support this work are available upon reasonable request to the corresponding author. Author Contribution Statement S. G. Sisira Dharmasri Jayasekara: Conceptualization, Methodology, Software, Validation, Formal analysis, Investigation, Resources, Data curation, Writing – original draft, Writing – review & editin…
subject: Research Articles
  topic: section
subject: financial reporting quality
  topic: keywords
subject: relevance
  topic: keywords
subject: faithful representation
  topic: keywords
subject: comparability
  topic: keywords
subject: verifiability
  topic: keywords
subject: timeliness
  topic: keywords
subject: understandability
  topic: keywords
creator: S. G. Sisira Dharmasri Jayasekara
creator: K. L. Wasantha Perera
creator: Roshan Ajward
rights: Copyright (c) 2025 Authors https://creativecommons.org/licenses/by/4.0/
date: 2025-08-28
publication date: 2025-08-28
starting page: 174
ending page: 189
doi: 10.47852/bonviewJCBAR52024175

Kuznets Revisited: An Econometric Exploration of Growth and Inequality Across 39 Economies
type: item
description: Using World Bank panel data and Kuznets’ theory, this study examines the connection between economic growth and income inequality in 39 nations between 2004 and 2019. Three econometric models are used in the analysis: fixed effects, quadratic regression, and linear regression. The results show a complex and nonlinear relationship. In the overall sample, the linear model reveals a weak but significant positive correlation between gross domestic product and inequality; in lower-middle-income countries, however, the relationship is strongly negative, suggesting that economic growth can mitigate inequality. A U-shaped dynamic, in which inequality initially decreases with growth before increasing once more above a threshold country income level (281.8 billion USD), is confirmed by the quadratic and fixed effects models. This study is significant because it takes a modern, disaggregated approach that improves “Kuznets” theory in the context of globalization and provides valuable policy insights. It highlights the need for development-stage-specific measures—such as progressive taxation, equitable access to education, and rural investment—to ensure that growth leads to inclusive and sustainable outcomes, particularly in lower-middle-income countries. Received: 16 December 2024 | Revised: 13 May 2025 | Accepted: 22 May 2025 Conflicts of Interest The author declares that they have no conflicts of interest to this work. Data Availability Statement The data that support the findings of this study are openly available in the Mendeley database at https://doi.org/10.17632/mby2hxrggr.1. Author Contribution Statement Panagiotis Karountzos: Conceptualization, Methodology, Validation, Resources, Data curation, Writing – original draft, writing – review & editing, Visualization, Project administration, Funding acquisition. Ioannis Gerogiannis: Data curation, Software, Validation, Formal Analysis, Resources, Writing – original draft, Visualization, Funding acquisition. Ioannis Douridas…
subject: Research Articles
  topic: section
subject: economic development
  topic: keywords
subject: income inequalities
  topic: keywords
subject: GDP
  topic: keywords
subject: Gini
  topic: keywords
subject: Kuznets theory
  topic: keywords
subject: econometric analysis
  topic: keywords
subject: fixed effect model
  topic: keywords
creator: Panagiotis Karountzos
creator: Ioannis Gerogiannis
creator: Ioannis Douridas
creator: Nikolaos Kapsimallis
creator: Ioannis Koukos
creator: Paraskevi Filka
rights: Copyright (c) 2025 Authors https://creativecommons.org/licenses/by/4.0/
date: 2025-11-13
publication date: 2025-11-13
starting page: 248
ending page: 264
doi: 10.47852//bonviewJCBAR52025028

Social Accounting Disclosure and Organizational Performance: Evidence from Manufacturing Companies in Nigeria
type: item
description: This research investigated the effect of social responsibility disclosure on organizational performance. The study utilized secondary data which were collected from the yearly accounts and reports of ten listed manufacturing firms in Nigeria. The explained variable is performance, and it is represented by return on equity, while the independent variables are three items from the social responsibility disclosure, a subcategory of social disclosure. These items are local communities’ responsibility disclosure, corruption disclosure, and publicity policy disclosure. Pooled ordinary least square (OLS) model was utilized in analyzing the hypotheses of the study. Meanwhile, fixed and random effect models were used as a robustness check for the results obtained from the Pooled OLS. The study revealed that local communities’ responsibility disclosure and publicity policy disclosure are positively related with performance, while corruption disclosure and performance are negatively related. In the light of this, it is suggested that companies should be consistent in their implementation of corporate social responsibility disclosure, even if there is no effect on the firm’s performance now. This is necessary since it will have a positive effect in the long run. Received: 16 August 2024 | Revised: 29 October 2024 | Accepted: 10 November 2024 Conflicts of Interest The authors declare that they have no conflicts of interest to this work. Data Availability Statement The data that support this work are available upon reasonable request to the corresponding author. Author Contribution Statement Adedayo Oluyemi Ajibare: Conceptualization, Methodology, Investigation, Software, Resources, Data curation, Writing – original draft, Writing – review & editing, Visualization, Funding acquisition. Khadijah Adeola Idowu: Validation, Formal analysis, Supervision, Project administration, Visualization. Ayodele Abraham Ojo-Agbodu: Validation, Formal analysis, Supervision, Project administration,…
subject: Research Articles
  topic: section
subject: accounting disclosure
  topic: keywords
subject: manufacturing companies
  topic: keywords
subject: Nigeria community
  topic: keywords
subject: organizational performance
  topic: keywords
subject: social responsibility
  topic: keywords
creator: Adedayo Oluyemi Ajibare
creator: Khadijah Adeola Idowu
creator: Ayodele Abraham Ojo-Agbodu
rights: Copyright (c) 2024 Authors https://creativecommons.org/licenses/by/4.0/
date: 2025-08-28
publication date: 2025-08-28
starting page: 153
ending page: 161
doi: 10.47852/bonviewJCBAR42024106

Value Chain Optimization in the Costa Rican Medical Device Industry: Strategies for International Competitiveness
type: item
description: The study “Value Chain Optimization in the Costa Rican Medical Device Industry” examines the optimization of value chains in Costa Rica’s medical device industry to enhance international competitiveness. It emphasizes the significance of evaluating and refining value chain activities within companies to strengthen human talent, foster innovation, and improve operational efficiency. Utilizing exploratory and documentary research methods, the study integrates theoretical perspectives with practical industry insights, drawing on academic literature and reports from global organizations such as the World Bank. Key findings highlight the importance of strategic public policies, value chain mapping techniques, and digital transformation in improving supply chain resilience. The research also identifies emerging trends and industry megatrends through expert discussions, providing a comprehensive framework for future development. The results underscore the role of local supplier integration, regulatory compliance, and sustainable business practices in positioning Costa Rica as a leading hub for medical device manufacturing. These strategies are crucial for maintaining long-term global competitiveness in the sector. Received: 23 November 2024 | Revised: 27 February 2025 | Accepted: 7 August 2025 Conflicts of Interest The authors declare that they have no conflicts of interest to this work. Data Availability Statement Data are available on request from the corresponding author upon reasonable request. Author Contribution Statement Johan Rojas: Conceptualization, Methodology, Validation, Formal analysis, Investigation, Resources, Data curation, Writing – original draft, Writing – review & editing, Supervision, Project administration. Karen Carranza: Conceptualization, Methodology, Validation, Formal analysis, Investigation, Resources, Data curation, Writing – original draft, Writing – review & editing, Visualization. María de los Ángeles Campos: Conceptualization, Methodology,…
subject: Research Articles
  topic: section
subject: medical devices
  topic: keywords
subject: value chains
  topic: keywords
subject: international trade
  topic: keywords
subject: Costa Rica
  topic: keywords
subject: International Value Chains
  topic: keywords
creator: Johan Rojas
creator: Karen Carranza
creator: María de los Ángeles Campos
rights: Copyright (c) 2025 Authors https://creativecommons.org/licenses/by/4.0/
date: 2025-09-12
publication date: 2025-09-12
doi: 10.47852/bonviewJCBAR52024891

Exploring the Nexus Between Technological Innovation, Environmental Regulation, Human Capital, and Low-Carbon Economy
type: item
description: This paper examines the panel data from 43 countries along the “Belt and Road” Initiative from 2000 to 2022 against the backdrop of global green low-carbon economic development. First, it explores the mechanism of action between technological innovation (TN) and the low-carbon economy (LE) using a panel fixed effects model. Second, by introducing environmental regulation (ER) and human capital (EDU) as moderating variables, it constructs a panel threshold model to investigate the nonlinear moderating effects in the relationship between TN and low-carbon economic development. Finally, the paper further categorizes these countries into samples to analyze the potential heterogeneity of the aforementioned effects. The empirical results indicate that: (1) TN has a negative effect on the LE of countries along the “Belt and Road”; (2) ER plays a positive moderating role in the influence of TN on the LE of these countries, while EDU exhibits a negative moderating role. Further research reveals a significant double-threshold effect of EDU in the relationship between TN and the LE, indicating that the negative effects of TN on the LE diminish as EDU increases. (3) This threshold effect displays significant heterogeneity at different levels of economic development and EDU. Received: 9 November 2024 | Revised: 20 December 2024 | Accepted: 23 January 2025 Conflicts of Interest The authors declare that they have no conflicts of interest to this work. Data Availability Statement The data that support this work are available upon reasonable request to the corresponding author. Author Contribution Statement Jianquan Guo: Conceptualization, Methodology, Software, Validation, Formal analysis, Investigation, Resources, Data curation, Writing - original draft, Writing - review & editing, Supervision, Project administration. Xuning Zhao: Conceptualization, Methodology, Software, Validation, Formal analysis, Investigation, Data curation, Writing - original draft, Writing - review & editin…
subject: Research Articles
  topic: section
subject: low-carbon economy
  topic: keywords
subject: technological innovation
  topic: keywords
subject: environmental regulation
  topic: keywords
subject: human capital
  topic: keywords
subject: threshold effect
  topic: keywords
creator: Jianquan Guo
creator: Xuning Zhao
rights: Copyright (c) 2025 Authors https://creativecommons.org/licenses/by/4.0/
date: 2025-02-14
publication date: 2025-02-14
doi: 10.47852/bonviewJCBAR52024767

The Moderating Role of Capital Intensity on Factors Influencing Tax Aggressiveness: A Case Study of Food and Beverage Companies Listed on the Indonesia Stock Exchange
type: item
description: Tax aggressiveness is an important issue to research because it relates to corporate taxation issues. Several factors, direct and indirect, with the moderating role of capital structure, are of interest to further research on their impact on tax aggressiveness. This study examines how profitability, liquidity, and capital intensity affect tax aggressiveness in food and beverage companies listed on the Indonesia Stock Exchange (IDX) from 2018 to 2023. It also explores the moderating role of capital structure on the relationship. Using a quantitative approach, this study analyzes secondary data from financial statements using multiple linear regression and moderation regression analysis. The results show that profitability and liquidity significantly affect tax aggressiveness, while capital intensity and structure do not. In addition, capital structure moderates the effect of profitability and liquidity on tax aggressiveness but does not affect the relationship between capital intensity and tax aggressiveness. This study contributes to understanding the dynamics of tax strategies in Indonesia's food and beverage sector. It is concluded that profitability and liquidity significantly impact tax avoidance, while capital structure strengthens the role of profitability and liquidity in tax avoidance. Received: 27 September 2024 | Revised: 26 February 2025 | Accepted: 19 March 2025 Conflicts of Interest The authors declare that they have no conflicts of interest to this work. Data Availability Statement Data sharing is not applicable to this article as no new data were created or analyzed in this study. Author Contribution Statement Martinus Robert Hutauruk: Conceptualization, Methodology, Software, Formal analysis, Writing – original draft, Writing – review & editing, Visualization, Supervision. Firmansyah: Validation, Resources, Data curation, Writing – original draft, Project administration. Agus Riyanto: Investigation, Resources, Data curation, Project administration. Y…
subject: Research Articles
  topic: section
subject: profitability
  topic: keywords
subject: liquidity
  topic: keywords
subject: capital intensity
  topic: keywords
subject: tax aggressiveness
  topic: keywords
subject: capital structure
  topic: keywords
subject: corporate taxation
  topic: keywords
creator: Martinus Robert Hutauruk
creator: Firmansyah
creator: Agus Riyanto
creator: Yessy Arisa
rights: Copyright (c) 2025 Authors https://creativecommons.org/licenses/by/4.0/
date: 2025-05-09
publication date: 2025-05-09
doi: 10.47852/bonviewJCBAR52024446

Integrating Financial Techniques for Sustainable Futures: A Digital Transformation Perspective
type: item
description: This study aims to explore the critical role of digital transformation in fostering sustainable futures within business and educational contexts. It emphasizes the integration of advanced digital technologies to enhance operational efficiency, optimize resource allocation, and promote a culture of continuous innovation. The study used a questionnaire to collect data from 228 Jordanians, using the Structural Equation Model – Partial Least Squares (SEM-PLS) to evaluate the research model and test hypotheses. The outcomes of the Smart PLS path analysis revealed that organizational support and infrastructure are identified as key moderating factors that influence the success of digital transformation initiatives. Leadership commitment, employee training, and technological resources are crucial for fostering an environment conducive to digital innovation. A robust digital infrastructure ensures seamless technology integration into workflows, maximizing its impact on sustainability. Furthermore, the study underscores the importance of a supportive regulatory environment to facilitate digital transformation. Digital transformation offers significant potential for driving sustainable futures in business and education. By embracing technological innovation and ensuring robust organizational support and infrastructure, organizations can navigate the complexities of the modern landscape and contribute to a more sustainable world. The findings provide valuable insights for practitioners, policymakers, and researchers, highlighting the multifaceted benefits of digital transformation and the critical factors influencing its success. Received: 25 October 2024 | Revised: 28 November 2024 | Accepted: 22 January 2025 Conflicts of Interest The authors declare that they have no conflicts of interest to this work. Data Availability Statement The data that support this work are available upon reasonable request to the corresponding author. Author Contribution Statement Raed Alqirem: Conc…
subject: Research Articles
  topic: section
subject: digital transformation
  topic: keywords
subject: financial literacy
  topic: keywords
subject: technological innovation in financial techniques
  topic: keywords
subject: sustainable futures in business and education
  topic: keywords
creator: Raed Alqirem
creator: Ayman Abdalmajeed Alsmadi
rights: Copyright (c) 2025 Authors https://creativecommons.org/licenses/by/4.0/
date: 2025-02-25
publication date: 2025-02-25
starting page: 111
ending page: 120
doi: 10.47852/bonviewJCBAR52024641

Research on the Evaluation of Henan Province's Construction of National Innovation Highland Level
type: item
description: As an important province in central China, Henan Province's level evaluation research on building a national innovation highland is particularly important. This article aims to deeply analyze the current situation, advantages, and shortcomings of Henan Province in terms of innovation capability, and propose targeted suggestions to promote further improvement of its innovation capability. Currently, Henan Province has achieved certain results in the field of scientific and technological innovation, such as the rapid development of high-tech industries and the continuous growth of research institutions and talent teams. However, compared with developed areas along the eastern coast, there are still some shortcomings, such as uneven distribution of innovation resources, weak innovation capabilities of enterprises, and low efficiency in the transformation of scientific and technological achievements. In order to enhance the innovation capability of Henan Province, this article suggests increasing investment in scientific and technological innovation, optimizing the allocation of innovation resources, strengthening industry university research cooperation, and improving the efficiency of scientific and technological achievements transformation. At the same time, attention should also be paid to cultivating and introducing high-end innovative talents, improving innovation incentive mechanisms, and creating a good innovation ecological environment. This article analyzes in depth the current situation, advantages, and disadvantages of building a national innovation highland in Henan Province, and combines targeted suggestions to promote the continuous improvement of Henan Province's innovation capabilities and contribute more to the national innovation driven development strategy. Received: 24 September 2024 | Revised: 15 November 2024 | Accepted: 23 January 2025 Conflicts of Interest The author declares that he has no conflicts of interest to this work. Data Availability S…
subject: Research Articles
  topic: section
subject: Henan Province
  topic: keywords
subject: national innovation highland
  topic: keywords
subject: level evaluation
  topic: keywords
creator: Kai Zhang
rights: Copyright (c) 2025 Author https://creativecommons.org/licenses/by/4.0/
date: 2025-11-13
publication date: 2025-11-13
starting page: 283
ending page: 290
doi: 10.47852/bonviewJCBAR52024421

How Corporate Governance Shapes the Relationship Between Internal Control and Information Disclosure
type: item
description: We investigate the relationship between internal control, corporate governance, and the quality of accounting information disclosure, companies listed on the main board in mainland China from 2015 to 2019. Using principal component analysis, ordered logistic regression, and other methods, combined with data collected from relevant databases and stock exchange websites, the relationship between internal control, corporate governance, and the quality of accounting information disclosure is explored. The findings are as follows: First, there is a positive correlation between internal control and the quality of accounting information disclosure. Second, corporate governance and executive shareholding can enhance the positive impact of internal control on the quality of accounting disclosure; however, a higher degree of equity checks and balances can weaken the positive effect of internal control on the quality of accounting disclosure. Third, in state-owned enterprises, a higher proportion of independent directors diminishes the positive correlation between internal control and the quality of accounting information disclosure. Through empirical research, this paper aims to provide recommendations for improving the quality of accounting information disclosure and contribute to the betterment of the capital market environment. Received: 3 November 2024 | Revised: 7 March 2025 | Accepted: 26 May 2025 Conflicts of Interest The author declares that they have no conflicts of interest to this work. Data Availability Statement The data that support this work are available upon reasonable request to the corresponding author. Author Contribution Statement Meng Yuan: Conceptualization, Methodology, Software, Formal analysis, Investigation, Resources, Data curation, Writing – original draft, Writing – review & editing. Xinyu Hu: Validation, Investigation, Writing – review & editing, Visualization. Linggang Zeng: Resources, Supervision, Project administration, Funding acquisition.
subject: Research Articles
  topic: section
subject: internal control
  topic: keywords
subject: corporate governance
  topic: keywords
subject: quality of accounting information disclosure
  topic: keywords
subject: moderating effect
  topic: keywords
creator: Meng Yuan
creator: Xinyu Hu
creator: Linggang Zeng
rights: Copyright (c) 2025 Authors https://creativecommons.org/licenses/by/4.0/
date: 2025-06-19
publication date: 2025-06-19
doi: 10.47852/bonviewJCBAR52024717

New AI Technology Integration for Industry-University Cooperation
type: item
description: Governance plays a vital role in promoting Industry 4.0 technologies by fostering effective partnerships between industry and academia. This collaboration significantly accelerates the development of artificial intelligence (AI) technologies, improves research quality, strengthens scientific and technical capabilities, and enhances the impact of AI across various sectors. The main goal of this research is to investigate how the advancement of AI technologies contributes to strengthening the ties between industries and universities. This study undertakes a qualitative analysis of governance practices in technology development across various countries, aiming to gain a deeper understanding of the dynamics involved in this relationship. The results of this study indicate that AI technology can play a crucial role in enhancing capabilities for research, introducing new and innovative products and technologies, strengthening technological collaborations, facilitating technology transfer, and fostering competition and sustainable growth across various industries. Furthermore, this research emphasizes governance strategies regarding AI in the interaction and collaboration between industry and academia, providing new insights. These strategies include the establishment of joint committees between the parties, the initiation of joint research centers and projects, the promotion of knowledge and technology transfer, and the creation of shared platforms for education and research in AI. The findings of this study, with a focus on the growth of a knowledge-based economy, outline appropriate strategies for maximizing collaboration between industry and academia and offer insights in this regard. Received: 16 August 2024 | Revised: 21 November 2024 | Accepted: 19 February 2025 Conflicts of Interest The author declares that he has no conflicts of interest to this work. Data Availability Statement Data are available from the corresponding author upon reasonable request. Author Contr…
subject: Research Articles
  topic: section
subject: AI technology
  topic: keywords
subject: technology integration
  topic: keywords
subject: industry-university cooperation
  topic: keywords
creator: Akbar Mohammadi
rights: Copyright (c) 2025 Author https://creativecommons.org/licenses/by/4.0/
date: 2025-03-18
publication date: 2025-03-18
starting page: 10
ending page: 18
doi: 10.47852/bonviewJCBAR52024118