Academic Articles & Research Papers

A SUCCINCT ANALYSIS OF MITIGATING LIQUIDITY RISK IN ISLAMIC BANKS IN THE LIGHT OF LIQUIDITY AND RISK MANAGEMENT PRINCIPLES

Liquidity management has been incessantly challenging for the financial institutions and especially Islamic financial institutions due to their nature of business. The convoluted nature of liquidity management impedes the task of Islamic ba...

The double-edged sword effect of algorithmic management on work engagement of platform workers: the roles of appraisals and resources

PurposeThis study aims to explore how food delivery workers' perceptions of threat and challenge mediate the influence of algorithmic management on their work engagement, and to examine the moderating roles of emotional stability and percei...

An Assessment of Group Lending Challenges Facing Microfinance Institutions in Mwanza, Tanzania

The purpose of this study is to thoroughly evaluate the difficulties Tanzanian microfinance institutions (MFIs) encountered when putting group lending concepts into practice. It specifically aims to pinpoint the main obstacles associated wi...

Editorial

Dear Authors and Readers,The closing issue of “Zeszyty Teoretyczne Rachunkowości” (ZTR, “The Theoretical Journal of Accounting”) for 2025, vol. 49, number 4, once again provides an engaging and multidimensional review of contemporary resear...

Assessment of the Effectiveness of Flexible Work Arrangement on Employee Satisfaction and Performance:  a scoping review

This scoping review systematically synthesises empirical evidence on the effectiveness of Flexible Work Arrangements (FWAs), including telecommuting, flexitime, compressed workweeks, and hybrid work models, as strategic interventions for en...

THE THEORY OF INTERNATIONAL BUSINESS

International business has existed as a distinct field of study for the past three decades, but it does not have a widely accepted explanatory theory on which to base its uniqueness as a discipline. David Ricardo's theory of comparative adv...

Research on the multi-agent motivation coupling evolution and synergy improvement for farmland ecological protection in China

The global ecology movement of the 1960s gave rise to international efforts to of farmland ecological protection. In these systematic, multi-agent projects, the long-term viability of farmland ecological protection rests significantly upon ...

A theory of algorithmic markets

This paper develops a dynamic framework for analyzing markets in which decision-making is increasingly delegated to adaptive algorithms. In contrast to classical approaches that treat equilibrium as the primitive object of analysis, the fra...

Methodology for business process development in the digital economy in the formation of a sustainable industrial development mechanism

The article considers the methodology of business process development in the digital business transformation. The aim of the study was to determine the dependence of sustainable enterprise development on the organisation of stakeholder enga...

Integrating sensor data and GAN-based models to optimize medical university distribution: a data-driven approach for sustainable regional growth in Saudi Arabia

IntroductionThe regional disparity in higher education access can only be met when there are strategies for sustainable development and diversification of the economy, as envisioned in Saudi Vision 2030. Currently, 70% of universities are c...

Audience and Algorithm: A Causal Layered Analysis of the Future of “Autonomy”

Extended AbstractPurpose and Research ProblemIn the digital age, the relationship between audiences and algorithms has become a defining arena of cultural negotiation and epistemic transformation. This study explores the futures of autonomy...

Criminal Victimization and Legal Challenges of Migrants in Developed Countries: A Critical Analysis

This article examines migrant victimization as a structural outcome of migration governance systems in developed countries. This study demonstrates that variations in enforcement intensity, labor-market segmentation, and procedural safeguar...

A Framework for Integrated Risk Management in International Business

Divestment and international business strategy

This paper deals with divestment, i.e., the closure or sell-off of units in foreign locations, or conversely units owned by foreign firms. Such actions are discussed from the perspective of the firms making such decisions, and divestment as...

International business

Introduction After looking at entrepreneurial culture and trust, we devote this chapter to the relationship between culture, cultural differences, and the international organization and production of economic activity. As we explain in more...

Assessing climate and transition risks to China’s agriculture under 1.5 and 2.0 °C global warming scenarios

China’s agriculture faces dual risks from climate change and the transition to low-carbon agriculture, both of which pose substantial threats to food security and farmers' incomes. Understanding the trade-offs between these risks is essenti...

Forestry at the EU’s Doorstep – How Much are We Ready in the Area of Occupational Safety in Forestry?

According to the classification of business activities in the National Classification of Activities, agriculture, forestry and fishery together account for 3.43% of all injuries recorded in 2009, which places them in the lower part of the a...

The impact of technical barriers to trade on Vietnam's fruit and vegetable exports to key markets

PurposeThis paper examines Vietnam's fruit and vegetable exports to major destination markets including The United States, South Korea, China and Japan with a particular focus on the impact of technical barriers to trade (TBTs) during the p...

The Correlation Between Annual Reports’ Narratives and Business Performance: A Retrospective Analysis

This article investigates the extant literature on the correlation between narratives in corporate annual reports and corporate performance. Prior studies are reviewed for overall characteristics, research topics, theoretical foundations, a...

On MNC-Host Government Relations: How Finnish Firms Respond to National and Regional Policies in ASEAN

Combining literature from international political economy, international business, and institutional approaches to business studies, this article discusses foreign firms' relationship with the public sector in Southeast Asia. It focuses on ...