Asian Journal of Economics, Business and Accounting
Not a member yet
2059 research outputs found
Sort by
Influence of Operational Costs in Implementing Centralized Data Healthcare Management in Nandi County, Kenya
No full textMost health systems continue to depend on more integrated data that lead to better health outcomes; hence, their cost dynamics must be clearly understood during implementation. The purpose of this study was to analyze and understand the effect of operational costs on implementation of centralized data healthcare management system in Nandi County, Kenya. The study was supported by Resource based view theory. The quantitative research approach used descriptive and regression analysis to test the impact of operational costs. The study whose target population consisted of 80 healthcare professionals in Nandi County, including Senior Hospital Manager, Hospital ICT Managers and Medical Officers thus provided rich insight into how cost aspects determine the effectiveness of centralized data healthcare management from a response rate as high as 87%. The findings suggested that efficient management of operations costs, especially regarding budget planning and adjustment, facilitates successful implementation through infrastructural and resource allocation. This study, therefore, underscores the fact that focused financial strategies, hand in hand with strong leadership and competent staff, are crucial in sustaining long-term efficiency and resilient health data systems in resource-constrained settings such as Nandi County. The study recommended that governments must carefully evaluate and allocate resources to cover expenses such as software development, hardware procurement, staff training and ongoing maintenance
The Mediating Role of Profitability in the Relationship between Firm Growth, Firm Size and Firm Value: Evidence from Indonesia’s Real Estate Subsector
No full textThe real estate sub-sector plays a vital role in supporting Indonesia’s economic development, yet fluctuations in firm value remain a challenge despite continuous asset growth and business expansion. This study aims to examine the effect of firm growth and firm size on firm value, with profitability serving as a mediating variable. The research focuses on companies within the real estate sub-sector listed on the Indonesia Stock Exchange during the 2021–2024 period. A quantitative approach was employed using path analysis, with 37 companies selected through criterion-based selection. The empirical findings demonstrate that firm growth and firm size exert a significant positive influence on firm value, and profitability significantly mediates these relationships. These results underscore the strategic role of profitability in translating firm characteristics into improved market valuation. Based on these findings, real estate companies are advised to align expansion strategies with profitability enhancement to strengthen market perception and long-term firm value
Enhancing Tax Compliance Through Outreach: The Role of Taxpayer Awareness
No full textThis study investigates hotel and restaurant taxpayer compliance in Jepara Regency Indonesia, emphasizing the mediating role of taxpayer awareness in the relationship between tax outreach and compliance. Using the census method, data were collected from 213 respondents through questionnaires and analyzed with structural equation modeling using PLS. The findings reveal that: (1) tax outreach has a significant positive effect on taxpayer awareness; (2) tax outreach has a significant positive effect on taxpayer compliance; (3) taxpayer awareness has a significant positive effect on taxpayer compliance; and (4) taxpayer awareness mediates the relationship between tax outreach and taxpayer compliance. These results confirm that outreach efforts enhance compliance both directly and indirectly by increasing taxpayers’ awareness of their obligations. The study extends the Theory of Planned Behavior and compliance theory by integrating taxpayer awareness as a mediating construct in the context of local taxation within a developing economy. Practically, the findings guide local governments to design targeted outreach—combining direct engagement and digital channels—that links tax payments to visible public benefits, builds trust, and strengthens awareness, thereby improving compliance and sustaining revenue growth
Tourism and Population Growth in North-central Nigeria: A Study of Sustainable Economic Development and Indigenous Cultural Preservation
No full textAs tourism gains traction as a tool for economic diversification in Nigeria, North-Central Nigeria, a region rich in indigenous cultures and ecological assets is increasingly being positioned for tourism-led development. However, the region simultaneously experiences steady population growth, urban sprawl, and socio-economic transformation, posing risks to the sustainability of its cultural and natural heritage. This study sought to critically examine the interface between tourism development and population dynamics in North-Central Nigeria, with a focus on balancing economic advancement and indigenous cultural preservation. Anchored in the Sustainable Development and Cultural Landscape frameworks, the study employed a mixed-methods design. Quantitative data were collected through structured questionnaires administered to tourism operators, local residents, and planning authorities, while qualitative insights were gathered via key informant interviews and focus group discussions. SPSS was used for descriptive and inferential statistical analysis, including correlation and regression techniques to examine relationships between tourism activities, population trends, and perceptions of cultural erosion. NVivo facilitated thematic coding and triangulation of qualitative data. Findings reveal that while tourism offers significant economic opportunities particularly in ecotourism, heritage festivals, and community-based ventures rapid population growth and urban encroachment pose existential risks to cultural authenticity, local participation, and the carrying capacity of key heritage sites. The study further identifies policy fragmentation, weak institutional frameworks, and inadequate stakeholder coordination as critical impediments to sustainable tourism
The Role of Work Engagement as a Mediator in the Influence of Transformational Leadership and Safety Culture on Sustainability: A Review from Organizational Commitment Perspective
No full textAims: This study seeks to examine the mediating role of work engagement in the relationship between transformational leadership and organisational sustainability, with particular emphasis on organisational commitment.
Study Design: literature review research method.
Place and Duration of Study: This conceptual review was conducted using peer-reviewed journal articles in the fields of management and organisational studies, collected and analysed between January and June 2025.
Methodology: Conceptual review approach was adopted, sourcing relevant empirical and theoretical studies from academic databases. Articles were selected based on their relevance to transformational leadership, work engagement, organisational commitment, and sustainability. A thematic analysis was conducted to identify recurring patterns and relationships across the literature.
Results: The review found that transformational leadership has a positive impact on work engagement, which in turn enhances both engagement levels and organisational commitment. Work engagement serves as a critical mediating variable linking transformational leadership to organisational sustainability. The findings suggest that highly engaged employees are more likely to commit to organisational objectives, thereby promoting sustainable practices.
Conclusion: Work engagement plays a pivotal mediating role in the relationship between transformational leadership and organisational commitment, ultimately supporting organisational sustainability. Therefore, fostering work engagement should be a strategic priority for organisations seeking to implement sustainable practices effectively
Understanding Consumer Perceptions of Online Mango Buying in Bangladesh
No full textAims: The rapid advancement and widespread accessibility of the internet have significantly boosted the popularity of e-commerce, transforming consumer lifestyles, purchasing habits, and daily routines. The study has been designed to examine consumers’ attitude towards online purchasing of mango in Bangladesh. This will assist future and in-depth studies relating to the marketing of perishable goods.
Study Design: This study was based on primary data. For this, primary data was collected from 145 consumers who have already purchased mango online by using a convenience sampling technique.
Place and Duration of Study: Data were collected with the help of an e-questionnaire of Google form sent via email, Facebook, and Messenger during the month of June-July 2022 from all over the country.
Methodology: Descriptive statistics such as mean, frequency, percentage were also used to analyze the socio-demographic profile of the consumers using likert scale.
Results: The study found 14 statements fell under the continuum of favorableness attitude among the 17 statements. About 74 percent of consumers showed their favorable attitude towards online purchasing mangoes.
Conclusion: The study indicates that consumers overall attitude towards online purchasing was positive, and this could be an emerging sector for Bangladesh
Utilizing the ARIMA Model to Forecast Rice Prices in Bangladesh
No full textAims: This study aimed to forecast rice prices in Bangladesh by identifying the most suitable Autoregressive Integrated Moving Average (ARIMA) model, thereby providing insights for policymakers, researchers, and farmers.
Study Design: Quantitative time series analysis using Box–Jenkins ARIMA methodology.
Place and Duration of Study: The study utilized national-level secondary data from Bangladesh, spanning the period from 1991 to 2021. This period was selected because it represents the most consistent and reliable annual rice price dataset available from FAOSTAT, while also capturing major economic reforms, trade liberalization, and structural changes in the rice sector.
Methodology: Annual wholesale rice price data (USD/metric ton) were obtained from FAOSTAT (2023). Stationarity of the series was tested using the Augmented Dickey–Fuller and Phillips–Perron tests. The Box–Jenkins ARIMA approach was employed, involving model identification, estimation, diagnostic checking, and forecasting. Model selection was based on the statistical significance of coefficients, correlogram analysis, and residual diagnostics. Forecasting was conducted using STATA 14 software.
Results: The rice price series was found to be non-stationary but achieved stationarity after first differencing. The ARIMA (2,1,0) model was selected as the best-fit model. Residual diagnostics confirmed model adequacy. Forecasts for 2022–2031 indicated a generally upward trend in rice prices, with minor deviations between actual and predicted values.
Conclusion: The ARIMA (2,1,0) model provides a reliable framework for medium-term rice price forecasting in Bangladesh. Given rice’s central role in national food security and household consumption, these forecasts are valuable for policy formulation on procurement, import planning, and farmer decision-making regarding crop allocation and storage. However, future studies could incorporate seasonal and external economic factors to improve accuracy
A Study of Consumers’ Perception Towards Yoghurt of Bogura: Evidence from Bangladesh
No full textBackground: Fermented dairy products like yoghurt are widely enjoyed worldwide, and a global survey across 16 countries ranked yoghurt among the top 15 most-consumed dairy items, with the highest intake noted in Western Asia and the Middle East. In Bangladesh, yoghurt is valued for its health-enhancing probiotics, pleasant taste, and long shelf life, making it a common part of everyday meals or special occasions.
Aim: This study was conducted to assess the preference for the exceptional yoghurt from the Bogura area based on their socio-economic characteristics.
Methodology: The research utilised primary data collected from consumers through face-to-face interviews. Data were gathered from 150 consumers from May to July 2022 in three specific locations -Bogura Sadar Upazilla, Mymensingh Sadar Upazilla and Dhaka City, Bangladesh. A probit model was used to analyse the factors affecting consumers\u27 decisions to purchase yoghurt.
Results: The study found that most consumers were female and in the young age group. Married consumers were more inclined to choose yoghurt from Bogura. Business professionals were more likely to consume yoghurt than individuals in other professions. Most consumers were drawn to the unique taste, flavour, freshness, nutritional content, and thickness of Bogura’s yoghurt. A significant portion of consumers was health-conscious regarding their yoghurt intake. The highest mean score was achieved by the statement “various flavours available." More than 50% of consumers perceived Bogura’s yoghurt to be overpriced and considered it a seasonal treat for summer.
Conclusion: Consumers with higher income levels and those in younger age groups tend to consume more varieties of Bogura yoghurt; hence, it is recommended to ensure an adequate supply at fair prices and to improve the packaging and preservation of the yoghurt, which will drive GDP growth and the popularity of Bogura’s yoghurt. The study concludes that improving availability, pricing, packaging, and reducing market control by intermediaries could boost demand, especially beyond Bogura, where famous shops like Asia and Akbaria dominate the market
Strategic Planning and Development Project Performance: Evidence from Garissa County Government, Kenya
No full textPersistent underperformance in the implementation of development projects in Garissa County Government necessitated this study, which aimed to assess the effects of strategic planning influences on the performance of county development projects. Guided by agency theory and the resource-based theory, the study examined how strategic planning practices shape project outcomes. A descriptive research design was adopted, targeting 345 employees of the county assembly. Using stratified random sampling, 123 respondents were selected. Data were collected using structured questionnaires, which was tested for validity using expert opinion and construct validity tests and reliability based on Cronbach’s alpha. Analysis was conducted using SPSS, applying descriptive and inferential statistics. The findings revealed that strategic planning had a moderately significant positive effect on project performance (p=0.042). The study concludes that enhancing project success requires deliberate investment in inclusive strategic planning frameworks that align with institutional vision and stakeholder needs. This has strong alignment between vision, goals, and resource allocation contributing to improved timeliness, efficiency, and citizen satisfaction. The study recommends strengthening project planning through participatory approaches, continuous training of planners, and integration of monitoring systems. Suggestions for further research include comparative studies across other counties and longitudinal studies to track long-term impacts of strategic planning
Moderating Effect of Firm Size on the Relationship between Leverage and Deferred Tax Assets: Evidence from Sub-Saharan African Manufacturing Firms
No full textThis study examines the moderating effect of firm size on the relationship between leverage and deferred tax assets among listed manufacturing firms in Sub-Saharan Africa. Drawing on Positive Accounting Theory, Agency Theory, and the Resource-Based View, the study investigates how financial structure and organisational characteristics jointly influence deferred taxation under the International Financial Reporting Standards (IFRS). The research adopts an ex post facto design using panel data from 186 manufacturing firms across fourteen Sub-Saharan African countries between 2012 and 2022. Deferred tax assets, leverage, and firm size were measured relative to total assets, while profitability, asset tangibility, external auditor type, and board size were included as control variables. A Tobit regression model was employed to address the censored nature of deferred tax data. The results reveal that leverage and firm size both have significant positive effects on deferred tax assets, and that firm size moderates this relationship, amplifying the influence of leverage on deferred tax recognition. The findings highlight that larger firms possess superior resources and reporting capabilities that enhance deferred tax management, whereas smaller firms often lack such capacity. The study contributes to literature by providing empirical evidence from an under-researched region and underscores the need for stronger IFRS enforcement and capacity building across emerging African markets. Despite these contributions, the study is limited to manufacturing firms, which may not fully capture the dynamics of deferred taxation in other sectors with different capital structures and tax environments. Moreover, variations in disclosure practices across countries may have constrained the comparability and precision of firm-level deferred tax data