| http://ajba.um.edu.my/index.php/AJBA/article/view/67457 | Influence of Self Control on Financial Behaviour and Financial Well-Being Mediated by Optimism | Asian Journal of Business and Accounting | Research aims: This study aims to explore the influence of self-control on financial behaviour and financial well-being. Additionally, it examines the mediating role of optimism in these relationships. Design/Methodology/Approach: The research adopts a quantitative, cross-sectional design. The target population comprises the general public residing in Balochistan. Convenience sampling was employed due to the absence of a sampling frame. The structured questionnaire using a variance-based structural | Highlighter.aspx?DocId=37&Index=D%3a%5cSearchIndexFiles%5cIndeksJurnal%2dPerakaunanPerniagaan&HitCount=12&hits=cb+d5+172+185+3c5+3cf+460+472+59d+5a7+638+64a+ |
| http://ajba.um.edu.my/index.php/AJBA/article/view/67454 | Understanding Entrepreneurial Aspirations Among Female Undergraduates in Bangladesh | Asian Journal of Business and Accounting | students’ interest in entrepreneurship as a career path. The study examines the relationship between self-efficacy, risktaking, subjective norms, attitude, and perceived behavioural control and female students’ interest in entrepreneurship. Design/Methodology/Approach: The research employs a quantitative research design and relies on data collected using a Likert Five-point scale through a structured questionnaire. Survey data have been collected from 204 students enrolled in non-business courses in different | Highlighter.aspx?DocId=31&Index=D%3a%5cSearchIndexFiles%5cIndeksJurnal%2dPerakaunanPerniagaan&HitCount=6&hits=b0+b9+328+331+4ac+4b5+ |
| http://ajba.um.edu.my/index.php/AJBA/article/view/67853 | The Effectiveness of Digital Accounting Practices on Goal Achievement for Thai Industrial Plants | Asian Journal of Business and Accounting | Goal Achievement, Industrial Plants, Financial Information Abstract Manuscript type: Research paper Research aims: This research examines the effects of digital accounting practices efficiency on goal achievement at Thai industrial plants. Design/Methodology/Approach: A quantitative survey was conducted using a structured questionnaire with 132 respondents. Data analysis employed descriptive statistics and the PROCESS macro for SPSS. Research findings: The findings revealed 12 DC.Date.modified: 2026-02-12 DC.Description: Manuscript type: Research paperResearch aims: This research examines the effects of digital accountingpractices efficiency on goal achievement at Thai industrial plants.Design/Methodology/Approach: A quantitative survey was conductedusing a structured questionnaire with 132 respondents. Data analysisemployed descriptive statistics and the PROCESS macro for SPSS.Research findings: The findings revealed that digital | Highlighter.aspx?DocId=33&Index=D%3a%5cSearchIndexFiles%5cIndeksJurnal%2dPerakaunanPerniagaan&HitCount=3&hits=c0+31d+49c+ |
| http://ajba.um.edu.my/index.php/AJBA/article/view/67475 | The Impact of Managerial Performance on Effective Public Governance at Higher Education Institutions in Java, Indonesia | Asian Journal of Business and Accounting | influence of Academic Services (AS), Regulatory Compliance (RC), and Fund Allocation (FA) as part of Management Performance on the Good Public Governance (GPG) of higher education institutions in Java, Indonesia. Design/Methodology/Approach: Drawing upon stakeholder theory, this research employs Partial Least Squares Structural Equation Modelling (PLS-SEM), analysed using SmartPLS 4.0. The research involves 15 higher education institutions, three examines the influence of Academic Services(AS), Regulatory Compliance (RC), and Fund Allocation (FA) as part ofManagement Performance on the Good Public Governance (GPG) ofhigher education institutions in Java, Indonesia.Design/Methodology/Approach: Drawing upon stakeholder theory, thisresearch employs Partial Least Squares Structural Equation Modelling(PLS-SEM), analysed using SmartPLS 4.0. The research involves 15 highereducation institutions, three government agencies | Highlighter.aspx?DocId=47&Index=D%3a%5cSearchIndexFiles%5cIndeksJurnal%2dPerakaunanPerniagaan&HitCount=3&hits=d7+341+4cf+ |
| http://ajba.um.edu.my/index.php/AJBA/article/view/67452 | Global Trends in Internal Control and Public Sector Accounting Fraud Research: A Bibliometric Study | Asian Journal of Business and Accounting | review global trends in the topic of internal control and accounting fraud in the public sector using a bibliometric approach to identify patterns, developments, and gaps in the available literature. Design/Methodology/Approach: This study used bibliometric analysis of databases such as Scopus and Emerald to explore trends in “internal control and public sector accounting fraud”, involving literature selection based on review global trends in the topic of internal control and accounting fraud in the public sector using a bibliometric approach to identify patterns, developments, and gaps in the available literature. Design/Methodology/Approach: This study used bibliometric analysis of databases such as Scopus and Emerald to explore trends in “internal control and public sector accounting fraud”, involving literature selection based on | Highlighter.aspx?DocId=29&Index=D%3a%5cSearchIndexFiles%5cIndeksJurnal%2dPerakaunanPerniagaan&HitCount=3&hits=d0+395+585+ |
| http://ajba.um.edu.my/index.php/AJBA/article/view/67474 | How Does Corporate Social Responsibility Affect Financial Performance and Tax Avoidance in ASEAN Companies? | Asian Journal of Business and Accounting | between Corporate Social Responsibility (CSR), financial performance, and tax avoidance among ASEAN-listed companies, while taking into account the role of the Board of Directors (BoD) as a moderating variable. Design/Methodology/Approach: This study adopts a quantitative approach and utilises panel data from 181 publicly listed companies across six ASEAN countries, Indonesia, Thailand, Singapore, Malaysia, Philippines, and Vietnam, covering a on the relationship betweenCorporate Social Responsibility (CSR), financial performance, and taxavoidance among ASEAN-listed companies, while taking into account therole of the Board of Directors (BoD) as a moderating variable.Design/Methodology/Approach: This study adopts a quantitativeapproach and utilises panel data from 181 publicly listed companiesacross six ASEAN countries, Indonesia, Thailand, Singapore, Malaysia,Philippines, and Vietnam, covering a ten-year | Highlighter.aspx?DocId=45&Index=D%3a%5cSearchIndexFiles%5cIndeksJurnal%2dPerakaunanPerniagaan&HitCount=3&hits=fb+3ea+612+ |
| http://ajba.um.edu.my/index.php/AJBA/article/view/67472 | Method of Payment and Shareholders Stock Returns: Evidence from Mergers | Asian Journal of Business and Accounting | This paper aims to fill the gap by examining the effect of the mixed payment method (together with the various constituent cash-to-stock ratios) on acquirer firm shareholders’ returns. Design/Methodology/Approach: This study uses a market model event study on a sample of 305 mergers in the U.S. from 2004 until 2018. Research findings: The key findings are remain unclear. This paper aims to fill the gap byexamining the effect of the mixed payment method (together with thevarious constituent cash-to-stock ratios) on acquirer firm shareholders’returns.Design/Methodology/Approach: This study uses a market model eventstudy on a sample of 305 mergers in the U.S. from 2004 until 2018.Research findings: The key findings are: (1 | Highlighter.aspx?DocId=41&Index=D%3a%5cSearchIndexFiles%5cIndeksJurnal%2dPerakaunanPerniagaan&HitCount=3&hits=f6+3c3+59a+ |
| http://ajba.um.edu.my/index.php/AJBA/article/view/67473 | Revisiting the Role of Women on Boards: Corporate Social Responsibility and Firm Performance | Asian Journal of Business and Accounting | emerging economies. Thus, the present study aims to fill this gap by investigating the association between CSR and firm performance, with the moderating role of gender diversity on the board. Design/Methodology/Approach: Panel data related to non-financial sector firms, listed at the Pakistan Stock Exchange, covering the period of 2016 to 2023, was collected. CSR was measured with CSR comparatively new in emergingeconomies. Thus, the present study aims to fill this gap by investigatingthe association between CSR and firm performance, with the moderatingrole of gender diversity on the board.Design/Methodology/Approach: Panel data related to non-financialsector firms, listed at the Pakistan Stock Exchange, covering the periodof 2016 to 2023, was collected. CSR was measured with CSR expenditureand CSR | Highlighter.aspx?DocId=43&Index=D%3a%5cSearchIndexFiles%5cIndeksJurnal%2dPerakaunanPerniagaan&HitCount=3&hits=ea+41f+67a+ |
| http://ajba.um.edu.my/index.php/AJBA/article/view/67456 | The Level Consumer Loyalty and Marketing Strategy of Nori Products After Covid-19 in Southeast Asia | Asian Journal of Business and Accounting | aims: To analysis consumer loyalty towards nori products, formulate appropriate marketing strategies in the post-pandemic context, and compare marketing strategies for nori products in Southeast Asian countries with Indonesia. Design/Methodology/Approach: The Net Promoter Score (NPS) method was used to measure consumer loyalty, while SWOT analysis—reinforced by IFE and EFE matrices—was used to determine marketing strategies. Data paperResearch aims: To analysis consumer loyalty towards nori products,formulate appropriate marketing strategies in the post-pandemic context,and compare marketing strategies for nori products in Southeast Asiancountries with Indonesia.Design/Methodology/Approach: The Net Promoter Score (NPS) methodwas used to measure consumer loyalty, while SWOT analysis—reinforcedby IFE and EFE matrices—was used to determine marketing strategies.Data was collected | Highlighter.aspx?DocId=35&Index=D%3a%5cSearchIndexFiles%5cIndeksJurnal%2dPerakaunanPerniagaan&HitCount=3&hits=100+3ae+5a6+ |
| http://ajba.um.edu.my/index.php/AJBA/information/authors | Information For Authors | Asian Journal of Business and Accounting | the editorial board members. 3) Manuscripts will then be double blind peer reviewed by 2 reviewers based on the following criteria: a. Theoretical/conceptual framework b. Originality c. Methodology (sampling, design, measurement instrument, statistical analysis, etc.) d. Findings e. Implications 4) A publication fee of USD 250 will be charged for accepted manuscript. 5) With the online journal management system that | Highlighter.aspx?DocId=50&Index=D%3a%5cSearchIndexFiles%5cIndeksJurnal%2dPerakaunanPerniagaan&HitCount=1&hits=bc+ |