Academic Articles & Research Papers

Innovative Industrial Development of the Oil and Gas Region Based on Effective Budgetary Policy and Tax Administration Strategies

Highly profitable oil and gas companies are key taxpayers in the federal and regional budgets. The purpose of this study is to develop a flowchart of priority conditions and prospective results for the innovative development of oil and gas ...

ICT-enabled supply chain integration capabilities and firms’ financial performance: an empirical study of Tanzania’s manufacturing SMEs

The spectacular advancement in information and communication technology (ICT) has shaped the way firms conduct their business, interact and communicate with customers and suppliers along their supply chains (SC). Yet, there exists limited k...

Environmental Disclosure Versus Environmental Performance: Implications for Corporate Financial Performance and Risk

Environmental considerations shape corporate strategy, risk management, and firm valuation. Yet, empirical evidence on the links between environmental performance, environmental disclosures and corporate financial performance is mixed and o...

The Impact of Industrial Design Effectiveness on Corporate Financial Performance *

Despite the growing recognition of industrial design's value in creating sustainable competitive advantage, few studies have attempted to quantify the contribution that design makes to company financial performance. This article examines th...

Digital Transformation and Climate ChangeAwareness: Mediated Impact on Financial Performance via Green Technology SMEs

This study investigates the direct and indirect effects of digital transformation and climate change awareness on SME financial performance, with green technology adoption serving as a mediating variable. Drawing from stakeholder theory and...

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...

Islamic Financial Literacy and Sustainable Financial Performance: The Mediating Role of Green Banking

This study examines the effect of Islamic financial literacy on sustainable financial performance, with green banking as a mediating variable in Islamic banking institutions in Semarang City, Indonesia. A quantitative approach was employed ...

Managerial Decision on Strategic Objectives in Global Environment

Managerial decision making is important in an enterprise and in leadership. Strategic objectives are, in general, objectives that an enterprise have to achieve to make its long-range plan that means a strategy succeed, especially in globali...

Are the firms’ capital structure and performance related? Evidence from GCC economies

AbstractThis study examines the empirical relationship between the different leverage levels as a proxy of financing mix on the financial performance of the non-financial firms listed on capital markets in GCC economies. The study uses the ...

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

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-...

Does ownership concentration have an impact on financial performance of firms?

Abstract Ownership concentration is widely recognized as a crucial corporate governance technique. It enables owners with significant shareholdings to exert a notable impact on how an organization operates and manages. This study investigat...

EARNINGS QUALITY AND ASYMMETRIC COST BEHAVIOR: A STUDY OF INDONESIA CAPITAL MARKET

This study investigates whether earnings quality affects to asymmetric cost behavior, i.e., sticky cost of listed firms of Jakarta Stock Exchange (JKSE). This study analyzes 1032 year-firms observations during 2012-2019 periods. This study ...

Review on the Role of Corporate Governance and Internal Control System on Firms’ Financial Performance

Research aim: This research analyses the systematic review of the literature (2015–2021) concerning corporate governance, internal control system, and their impact on financial performance. This study brings about several findings on the ro...

THE IMPACT OF LEARNING ORGANIZATION PRINCIPLES IN ENHANCING ORGANIZATIONAL PERFORMANCE AND QUALITY

This study investigates the impact of learning organization principles on the performance and quality of business operations within organizations in Bosnia and Herzegovina. The research aims to identify key principles of learning organizati...

THE IMPACT OF ENVIRONMENTAL COST LEADERSHIP STRATEGY FOR ACHIEVING SUSTAINABLE DEVELOPMENT

The significance of environmental cost leadership strategies emerges as being an approach and a method for resolving the environment's problem within the Arabian aviation companies and how they affect the economics of air transportation in ...

STRUKTUR MODAL DAN MODAL KERJA PT XYZ SERTA PENGARUHNYA TERHADAP KINERJA PERUSAHAAN

n 2012, the electronic payment system transactions reached IDR 104.830 trillion or increase 46,52% from the previous year.  PT. XYZ is the  pioneer in the electronic payment system Indonesia  and still one of the leading companies in electr...

The Intelligent Ecosystem: How we are Architecting the Future of Environmental Services with AI

As the global economy confronts the dual imperatives of ecological preservation and technological advancement, we at Veolia, are executing a comprehensive strategy that places Artificial Intelligence (AI) at the core of our operations and f...

The moderator effect of the family business protocol on the financial performance of born globals firms: A trajectories analysis.

Artificial Intelligence Voluntary Disclosures and Their Effect on Firms’ Financial Performance: Evidence from Egypt Firms on the EGX30 Index

The present paper, thus, investigates the link between AI-disclosure in annual reports and firm performance in the Egyptian financial industry. It explains how the number of appertained AI-words in the corporate disclosures would correspond...