Journal of Advance Research in Business, Management and Accounting (ISSN: 2456-3544)
Not a member yet
207 research outputs found
Sort by
FROM COMPLIANCE TO COMPETITIVE EDGE: A FINANCE LEADER’S GUIDE TO IFRS S1 AND S2
Full text linkThis paper examines the strategic and operational implications of implementing International Financial Reporting Standards (IFRS) S1 and S2, the sustainability disclosure standards introduced by the International Sustainability Standards Board (ISSB). These standards mark a pivotal shift in corporate reporting by integrating sustainability risks, especially climate-related factors, into mainstream financial disclosures, with a focus on enterprise value.
Using a qualitative, literature-based methodology, the paper identifies key challenges including regulatory misalignment across jurisdictions, fragmented environmental, social, and governance (ESG) data systems, limited internal capabilities, and increased assurance expectations. In response, it proposes a phased implementation framework encompassing materiality assessment, data governance, cross-functional collaboration, and continuous improvement. The findings highlight CFOs as key drivers of sustainability reporting and its alignment with strategy and investor needs.
Beyond compliance, IFRS S1 and S2 offer a strategic opportunity to enhance transparency, build stakeholder trust, and gain competitive advantage. The paper outlines practical implications for corporate leadership, governance structures, policymakers, and researchers, highlighting the need for convergence, assurance readiness, and ongoing capability development. Ultimately, these standards are not just regulatory requirements, they represent a new blueprint for how organizations define, measure, and communicate long-term value in an ESG-driven economy
VOLATILITÉ DU TAUX DE CHANGE ET LES INVESTISSEMENTS DIRECTS ETRANGERS EN RÉPUBLIQUE DÉMOCRATIQUE DU CONGO DE 1985 À 2020
Full text linkThis research aimed to assess the existence of a link between exchange rate volatility and FDI (Foreign Direct Investment) in the Democratic Republic of Congo. To do this, it used the Autoregressive Distributed Lag model, using annual data from 1985 to 2020, a period of 36 years.
The results reveal that in the short term, exchange rate volatility has a positive and statistically insignificant effect on FDI. However, in the long term, the effect of exchange rate volatility becomes negative and statistically insignificant on FDI in the DRC during the period under review
AN EMPIRICAL RESEARCH OF CONSUMER EXPERIENCES OF FRESH-PRODUCT E-COMMERCE PLATFORMS: BASED ON TIME, CONVENIENCE AND PERCEIVED PRICE, EXEMPLIFIED BY COMMUNITY GROUP SHOPPING
Full text linkThis paper examines the consumer experiences of representative E-commerce platforms for fresh products and groceries in mainland China using the framework of the nine factors of business activities. The paper breaks down the analysis into three major attributes of consumer experiences: waiting time, convenience and perceived price level, which isolate the specific factors that affect consumer behaviour and, hence, the channels in which E-commerce managers could engage to improve their performances. This paper summarises the consumer experience by conducting anonymised large-scale online questionnaires and analyses the empirical data using descriptive statistics. The paper has spotted the shortcomings and inefficiencies in the operation of these e-commerce platforms and proposed targeted optimisation strategies to improve consumer experiences based on the empirical evidence and justified their feasibility. This paper aims to benefit both sides of the online grocery market by delivering more affordable prices and greater satisfaction to consumers and improved brand loyalty and core competitiveness to the E-commerce companies
ENVIRONMENTAL CHANGE: AN IMPERATIVE FOR EMPLOYEE SATISFACTION IN PRIVATE UNIVERSITIES IN NORTH-CENTRAL NIGERIAGERIA
Full text linkThis research empirically examines the impact of organisational environmental change on employee job satisfaction within private universities in North-Central Nigeria. Specifically, it explores the impact of regulatory changes, market competition, and funding pressures on employee satisfaction. Adopting a descriptive survey research approach, responses were collected from 528 participants drawn from seven private universities using a structured questionnaire. The data were analysed through multiple regression analysis to ascertain the relationship between employee satisfaction and organisational change. The findings reveal that regulatory change significantly contributes positively to employee satisfaction (0.4000, 0.0145), implying that effective management of regulatory policies enhances job security and workplace stability. Market competition also significantly and positively affects satisfaction (0.4961, 0.0033), indicating that increased competitive pressures compel universities to improve employee welfare, thereby leading to greater satisfaction. Financial pressures negatively and significantly impact employee satisfaction (0.2759, 0.0118), suggesting that financial demands result in uncertainty, delayed salaries, and decreased job morale. These results support organisational justice theory by highlighting the importance of procedural, distributive, and interactional justice in organisational change management. The following recommendations are proposed for private universities based on these results: sustaining transparency in regulatory changes, maintaining competitive and fair reward systems, and involving employees in financial decision-making to enhance job satisfaction despite environmental pressures
THE TRAINED BRAIN AND CONSUMER BIAS: IMPACT OF NEUROCOGNITIVE TRAINING ON IMPULSE BUYING TENDENCIES
Full text linkObjectives: The research examines the impact of neurocognitive training in helping to reduce impulse buying tendencies (IBT) in young adults (ages 18 to 25). Impulse buying may be triggered by cognitive and emotional triggers and is typically characterised by spontaneous and unplanned purchases. Neurocognitive training enhances cognitive and executive function like impulse control, working memory, and attention regulation and was used as an intervention as a way to reduce such behaviours.
Methods: A sample of 120 participants (60 males and 60 females) completed pre- and post-intervention assessments using standardized measures of IBT.
Results: Paired sample t-tests demonstrated a statistically significant reduction in scores for males (t = 13.09, p < .001) and females (t = 11.12, p < .001) with large effect sizes (Cohen’s d = 1.32 for males and d = 1.41 for females). The intervention showed a 100.0% improvement rate, and both males (19.0%) and females (19.3%) showed clinically meaningful reductions in IBT. An independent samples t-test indicated that there was no significant difference between the males and females in the effectiveness of training (t = 1.42, p > .05).
Conclusion: These figures indicate that neurocognitive exercise is a very effective, and the penis is neutral, intervention to reduce the behavior of buying impulses between young adults. Although these findings must be pushed and repeated, they will benefit the consumer initiatives and programs that teach economic self-regulation techniques.
Public importance statement: This research has underlined how neurocognitive training can significantly reduce the impulse buying behaviour in young adults. Intervention that promotes cognitive control and attention regulation via neurocognitive training can promote healthy financial behaviour and help in nurturing long-term consumer welfare. These findings can help in creating educational and consumer programs aimed at economic self-regulation among the youth population
"THE ROLE OF NON-MONETARY RECOGNITION IN ENHANCING EMPLOYEE MOTIVATION "
Full text linkEmployees are valued as the human capital of any organisation. Employees who are motivated and fulfilled are more likely to accomplish their responsibilities well. Employees who lack motivation are more likely to Employees that put forth minimal effort, create low-quality work, shun the workplace, and even leave for better possibilities. Motivated employees tend to be more determined, inventive, and competent. Motivated workers exhibit contentment, dedication, and enthusiasm at work, leading to optimal retention, loyalty, and harmony. These characteristics greatly enhance the organization\u27s growth and development. This research aims to assess the influence of non-monetary incentives on employees with the help of many literatures review
POLITIQUE FISCALE, INSTITUTIONS ET INVESTISSEMENTS DIRECTS ETRANGERS EN REPUBLIQUE DEMOCRATIQUE DU CONGO
Full text linkThis article, which discusses "fiscal policy, institutions, and FDI in the DRC," aimed to explain how the effects of fiscal policy, interacting with the quality of institutions, have impacted FDI in the DRC from 1990 to 2022.It is important to note that debates exist regarding the link between fiscal policy and foreign direct investment, the multiplicity or proliferation of taxes and low FDI rates in the DRC. These debates motivated the realization of this study, the results of which reveal that fiscal pressure is one of the key factors in the attractiveness of FDI in the Democratic Republic of Congo. Hence, the need to solidify its fiscal policy through an improvement in indicators of institutional quality, including business freedom, trade freedom, fiscal freedom, and regulatory quality
VALUE ENGINEERING AND PROJECT COST REDUCTION ON PERFORMANCE OF MIKAP NIGERIA LIMITED, BENUE STATE NIGERIA
Full text linkThis study examines the application of value engineering in project cost reduction and its impact on the performance of MIKAP Nigeria Limited, Benue State, Nigeria, through the lens of Lean Theory, with Resource-Based View (RBV) and Systems Theory as supporting frameworks. A survey research design was adopted, with a census sampling technique applied to a population of 122. Data were collected using structured questionnaires, with validity confirmed via factor analysis and reliability through Cronbach Alpha statistics. Descriptive statistics and logit regression analysis were used to analyze the data. The results indicate a significant negative relationship between Process Improvement (PIP) and performance, with a coefficient of -1.235, standard error of 0.484, Wald statistic of 6.505, p-value of 0.011, and an odds ratio of 0.291, reflecting a 70.9% decrease in performance likelihood with decreased process optimization. Lifecycle Cost Analysis (LCA) has a coefficient of -1.733, standard error of 0.564, Wald statistic of 9.444, and a p-value of 0.002, showing an 82.3% decrease in performance odds with poor cost management. Quality Assurance (QUA) shows a positive coefficient of 1.652, standard error of 0.461, Wald statistic of 12.846, and p-value of 0.000, with an odds ratio of 5.216, indicating a five-fold increase in performance odds with improved quality assurance practices. This study highlights the importance of continuous process improvement, lifecycle cost analysis, and quality assurance in enhancing organizational performance and offers valuable insights for project cost reduction strategies
ACORDOS DE LENIÊNCIA NO BRASIL: AVANÇOS E PERSPECTIVAS PARA UMA NEGOCIAÇÃO CONJUNTA
Full text linkThis paper has as its objective the analysis of the lenience agreement institute in Brazil, in way of turning him more attractive and efficient to companies and persons that intend to collaborate with competent authorities. To realize this objective, the paper suggests an enhancement in the institutional design to negotiate and celebrate lenience agreements to an extent that allows the companies and executives to solve their legal issues in a single negotiation, avoiding the necessity to discuss a same fact or conduct with a plurality of entities. To resolve this problem, the paper exposes an overview of the lenience agreement in Brazil\u27s legal system, as well as the advances and setbacks regarding the initiatives of joint negotiations of this institute. Lastly, the paper proposes an interinstitutional cooperation to allow a unified and convergent negotiation with all of Brazil\u27s lenience agreements programs, in a way of ensuring more efficiency and legal security to the signatory of the agreement