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Moderating Influence of Stakeholder Knowledge on the Relationship between Social Reporting and Sustainability Accounting in the Tea Sector in Mount Kenya Region

Sylvester Onyango, Stephen Wanyoike Muchina, Stephen Irura Ng'ang'a • International Business and Accounting Research Journal (2019)

In accounting, financial reporting dominantly focus on profits. There is growing pressure on social sensitivity of accounting. Sustainable Development Goals advocate for concern to the environment. Some researchers have endeavored to demons...

DOAJ Open Access (DOAJ) DOI: 10.15294/ibarj.v3i1.52

A bibliometric analysis of Halal and Islamic tourism

Syed Ahamed Suban, Kumar Madhan, Shameem Shagirbasha • International Hospitality Review (2023)

Purpose – Halal and Islamic tourism is gaining attention in the tourism literature in recent years. This study uses bibliometric analytical techniques to explore all the publications indexed in the Scopus database in the broad subject of Ha...

DOAJ Open Access (DOAJ) DOI: 10.1108/IHR-05-2021-0038

Realizing energy conservation program through water accounting: qualitative study on hotel industry in Bali – Indonesia

Komang Adi Kurniawan Saputra, Putu Ayu Sita Laksmi, Nyoman Ari Surya Dharmawan • Cogent Social Sciences (2026)

The purpose of this study is to find an interpretation of the research phenomenon regarding the implementation of water accounting in the hotel business as a form of business responsibility for energy conservation. The research was conducte...

DOAJ Open Access (DOAJ) DOI: 10.1080/23311886.2026.2723622

Needs Assessment of Entrepreneurship knowledge and Skill Education a Comparative Approach in Different Fields of Humanities

S. Safari, M. Samiazadeh • Fanāvarī-i āmūzish (2012)

This study aimed to identify the status of entrepreneurship education and entrepreneurial training needs assessment of Humanities. Two types of questionnaires were designed and distributed among 97 students and 36 professors in order to col...

DOAJ Open Access (DOAJ) DOI: 10.22061/tej.2012.198

Board Characteristics and Firm Performance: Evidence from Indonesia

Athalia Ariati Hidayat, Sidharta Utama • International Research Journal of Business Studies (2015)

This research examines the effect of board characteristics (comprising in different sized proportions: family commissioners, family directors, independent commissioners, ex-government officer commissioners, and board of commissioners size) ...

DOAJ Open Access (DOAJ) DOI: 10.21632/irjbs.8.3.137-154

CONCEPTUAL FRAMEWORK FOR FINANCIAL REPORTING: INTEGRATED POLICY

N. Savina, N. Pozniakovskа, O. Miklukha • Фінансово-кредитна діяльність: проблеми теорії та практики (2021)

Abstract. The project of the International Accounting Standards Board that updates and develops international accounting standards (IASB) has been lasting more than twenty years. In Ukraine, International accounting standards were adopted a...

DOAJ Open Access (DOAJ) DOI: 10.18371/fcaptp.v1i36.227624

The Digital Maturity Paradox: The Divergent Impact of Network Readiness and FDI Across Development Tiers

Pahlaj Moolio, Md Jamirul Haque, Kazi Md. Nasir Uddin, Kim Geok Tan et al. • Economies (2026)

Contemporary economic growth trajectories are characterized by accelerating digital integration. However, the digital infrastructure required to accelerate growth remains unevenly distributed across development tiers. This study examines a ...

DOAJ Open Access (DOAJ) DOI: 10.3390/economies14080320

International business the new realities

Salih Tamer Cavusgil, Gary Knight, John Riesenberger, H.G. Rammal et al. (2012)

Part 1: Foundation Concepts Chapter 1. Introduction: What Is International Business? Chapter 2. Globalization of Markets and the Internationalization of the Firm Chapter 3. Organizational Participants that Make International Business Happen...

OPENALEX

The Oxford Handbook of International Business

• Oxford University Press eBooks (2009)

Abstract The Oxford Handbook of International Business contain articles by distinguished scholars in the field of international business. The authors are all authorities on their chosen topics and have been active as leaders in the Academy ...

OPENALEX DOI: https://doi.org/10.1093/oxfordhb/9780199234257.001.0001

Effects of drivers evasive behavior on the placement of automated enforcement equipment in highway systems

Lucas Franceschi, Gustavo Garcia Otto, Luciano Kaesemodel, Amir Mattar Valente • Transportes (2020)

The placement of automated enforcement equipment on highways is a problem of interest for many roadway infrastructure entities and law enforcement agencies. It is common that in such cases the vehicles actively try to evade enforcement, bec...

DOAJ Open Access (DOAJ) DOI: 10.14295/transportes.v28i5.2233

Analysis of methods for accounting cargo vehicles in traffic flow of a regulated crossroad

V. V. Donchenko, A. N. Shumskiy • Вестник СибАДИ (2023)

Introduction. The formation of a ‘cargo frame’ around large cities leads to a change in the composition of the traffic flow on bypass roads, and an increase in the total traffic flow of trucks of various categories. In addition, the active ...

DOAJ Open Access (DOAJ) DOI: 10.26518/2071-7296-2023-20-2-218-229

How does tax avoidance affect corporate social responsibility and financial ratio in emerging economies?

Jamel Eddine Mkadmi, Wissem Ben Ali • Journal of Economic Criminology (2024)

The purpose of this study is to better understand the relationship between financial ratios and tax avoidance in businesses that practice corporate social responsibility. Using a sample of 30 Tunisian financial institutions listed on the st...

DOAJ Open Access (DOAJ) DOI: 10.1016/j.jeconc.2024.100070

A Kalman-Jacobi hybrid model for game theory: a fuzzy logic approach to financial market competition

Alireza Azarberahman, Mahmoodreza Mohammadnejadi Modi • Journal of Business and Socio-Economic Development (2025)

PurposeThis research examines the structure of financial markets by integrating game theory and fuzzy logic. The objective is to develop a differential game model that analyzes competition among financial firms within a specific industry.De...

DOAJ Open Access (DOAJ) DOI: 10.1108/JBSED-03-2024-0030

An overview of the literature on environmental management accounting: Bibliometric analysis method

Tăng Thành Phước • Tạp chí Khoa học Đại học Mở Thành phố Hồ Chí Minh - Kinh tế và Quản trị kinh doanh (2025)

Environmental Management Accounting (EMA) is crucial to ensure business sustainability. EMA helps businesses monitor and assess environmental activities by providing financial and non-financial information and supporting strategic decision-...

DOAJ Open Access (DOAJ) DOI: 10.46223/HCMCOUJS.econ.vi.20.3.3753.2025

Metal Adornments of Clothing and Headwear in the Bronze Age of Western Siberia (issues of research and reconstruction) ..

Umerenkova Olga V. • Поволжская археология (2017)

The article considers issues related to the principals of scientific approach, methods and procedure of costume reconstruction on the basis of archaeological materials dating back to the Bronze Age discovered in the territory of Western Sib...

DOAJ Open Access (DOAJ) DOI: 10.24852/pa2017.3.21.280.288

gllvm 2.0: fast fitting of advanced ordination methods and joint species distribution models

Pekka Korhonen, Francis K.C. Hui, Jenni Niku, Sara Taskinen et al. • PeerJ (2025)

Background Over the past decade, joint species distribution models (JSDMs) and model-based ordination have emerged as powerful tools for the analysis of community ecology data. Generalized linear latent variable models (GLLVMs) offer a flex...

DOAJ Open Access (DOAJ) DOI: 10.7717/peerj.20338