Journal of Business Innovation and Accounting Research
type: channel
publisher: Educo Insight
language: en
publication name: Journal of Business Innovation and Accounting Research
issn: 3031-6618
copyright: This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.
items: Activity-Based Costing and Firm Performance: Evidence from Innovative Business Organizations
items: Digital Transformation in Management Accounting: Implications for Strategic Decision-Making in Firms
items: Management Accounting Information Quality and Its Effect on Managerial Performance in Innovative Enterprises
items: Strategic Management Accounting Practices and Their Impact on Organizational Sustainability
items: The Role of Management Accounting Systems in Enhancing Business Innovation and Competitive Advantage
items: Integrating Management Accounting and Business Analytics to Improve Innovation Capability
items: Value-Based Management Accounting for Improving Financial and Non-Financial Performance
items: The Influence of Management Control Systems on Business Innovation and Organisational Effectiveness in Indonesia
items: Behavioral Aspects of Management Accounting in Supporting Innovative Managerial Decisions
items: Management Accounting Practices in the Era of Industry 4.0: Challenges and Opportunities for Business Innovation in Uzbekistan
items: The Implementation of Public Sector Accounting, Internal Control, and Transparency on the Performance of Government Institutions: Evidence from the Jakarta Provincial Government
items: Influence of Employee Recognition on Employee Motivation and Job Satisfaction in the Nigerian Banking Industry
items: Accounting Information Systems, Internal Control, and Financial Reporting Quality in Modern Enterprises in Bahrain
items: The Impact of Accounting Information System Adoption on Financial Transparency and Corporate Governance
items: Digital Entrepreneurship and Financial Performance: The Mediating Role of Innovation Capability in SMEs India
items: Influence of N-Power on the entrepreneurial spirit and business start-up rates among youth in Anambra State
items: The Role of Money Supply and Commercial Bank Branches in Economic Growth in West Africa
items: Impact of International Capital Inflows, Institutional Quality, and Macroeconomic Factors on Labour Productivity in Nigeria
items: The Impact of Financial Literacy and Entrepreneurial Mindset on Startup Growth in India
items: Innovation Strategy and Cost Management in Entrepreneurial Firms: Evidence from Emerging Markets
items: Entrepreneurial Orientation and Accounting Information Quality in Enhancing Business Sustainability in India
items: Blockchain Technology Innovation for Transparency and Reliability in Accounting Practices in Egypt
items: Artificial Intelligence Innovation in Accounting: Opportunities and Challenges for Business Sustainability in Egypt
items: Adoption of Financial Technology Innovation and Its Effect on SME Accounting Performance
items: Technology Innovation as a Driver of Competitive Advantage in Business and Accounting Integration
items: Big Data Innovation and Its Influence on Strategic Accounting and Business Performance
items: Digital Innovation in Accounting Systems: Evidence from Emerging Market Enterprises in South Africa
items: Innovation of Cloud-Based Accounting Technology to Improve Business Efficiency and Control
items: The effect of price, discount, and customer rating on purchase decisions on the shopee marketplace

Activity-Based Costing and Firm Performance: Evidence from Innovative Business Organizations
type: item
description: This study investigates the relationship between Activity-Based Costing (ABC) implementation and firm performance within innovative business organizations operating in Turkey. Drawing upon the resource-based view and knowledge-based theory, this research examines how ABC adoption influences financial and non-financial performance outcomes in Turkish firms characterized by innovation-oriented strategies. The methodology employs a quantitative research design utilizing structural equation modeling (SEM) to analyze data collected from manufacturing and technology-intensive firms across Turkey's major industrial regions. The findings reveal that ABC implementation demonstrates a significant positive relationship with firm performance, particularly when mediated by innovation capacity and strategic cost management practices. Furthermore, the results indicate that firms adopting ABC systems exhibit enhanced decision-making capabilities, improved resource allocation efficiency, and superior competitive positioning in dynamic market environments. The study contributes to the existing literature by providing empirical evidence from an emerging market context, specifically addressing the intersection of management accounting practices and innovation performance in Turkish business organizations. The implications suggest that innovative firms in Turkey can leverage ABC systems to achieve sustainable competitive advantages through more accurate cost information and enhanced strategic planning capabilities.
subject: Articles
  topic: section
creator: Kerem
rights: Copyright (c) 2026 Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License. https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-01
publication date: 2026-04-01
starting page: 104
ending page: 113
doi: 10.56442/y58rdn77

Digital Transformation in Management Accounting: Implications for Strategic Decision-Making in Firms
type: item
description: Digital transformation has emerged as a pivotal force reshaping management accounting practices and strategic decision-making processes across global enterprises. This study investigates the implications of digital transformation on management accounting systems and their subsequent influence on strategic decision-making within Japanese firms. Drawing upon comprehensive analysis of existing literature and empirical evidence, this research examines how digital technologies are fundamentally altering traditional management accounting functions, including standard costing, performance measurement, and strategic planning processes. The findings reveal that digital transformation significantly enhances firms' financial performance through improved accounting information quality, operational efficiency, and decision-making capabilities (Chen & Zhang, 2024; . Furthermore, the study identifies that Japanese firms maintain distinctive approaches to management accounting practices, particularly in standard costing applications, which continue to evolve alongside digital transformation initiatives (Zoysa & Herath, 2007). The research demonstrates that strategic emphasis on digital transformation positively influences market capitalization and overall firm value, with implications varying based on organizational size and resource availability (Moker et al., 2020; . This investigation contributes to the understanding of how Japanese enterprises can leverage digital technologies to optimize management accounting practices while maintaining their traditional strengths in cost management and strategic planning. The study provides theoretical and practical insights for managers seeking to navigate the complexities of digital transformation in management accounting contexts.
subject: Articles
  topic: section
creator: Shujiro Urata
rights: Copyright (c) 2026 Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License. https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-01
publication date: 2026-04-01
starting page: 93
ending page: 103
doi: 10.56442/0ygfa136

Management Accounting Information Quality and Its Effect on Managerial Performance in Innovative Enterprises
type: item
description: This study investigates the relationship between management accounting information quality and managerial performance within innovative enterprises operating in Malaysia. Management accounting systems serve as critical organizational control mechanisms that provide managers with essential information for decision-making and reducing environmental uncertainty. Drawing upon contingency theory, this research examines how the characteristics of management accounting information—specifically scope, integration, aggregation, and timeliness—influence managerial performance outcomes in the Malaysian context. A quantitative research methodology was employed, utilizing structured survey questionnaires distributed to managers in innovative enterprises across Malaysia. The findings reveal that management accounting information quality significantly and positively affects managerial performance, with innovation performance serving as a moderating variable in this relationship. The study contributes to the existing literature by providing empirical evidence from Malaysian innovative enterprises, demonstrating that high-quality management accounting information enables managers to make better decisions, enhance organizational control, and ultimately improve performance outcomes. The implications suggest that innovative enterprises should invest in developing comprehensive management accounting systems that provide timely, integrated, and broad-scope information to support managerial decision-making processes.
subject: Articles
  topic: section
creator: Siti Hajar
rights: Copyright (c) 2026 Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License. https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-01
publication date: 2026-04-01
starting page: 82
ending page: 92
doi: 10.56442/c90qyx08

Strategic Management Accounting Practices and Their Impact on Organizational Sustainability
type: item
description: This study investigates the relationship between strategic management accounting (SMA) practices and organizational sustainability performance within the Turkish business context. As organizations increasingly face pressure to balance economic profitability with environmental stewardship and social responsibility, understanding how strategic accounting practices contribute to sustainability outcomes becomes critically important. Employing a mixed-methods approach combining content analysis with quantitative performance measurement techniques including entropy-based weighting and TOPSIS (Technique for Order Preference by Similarity to Ideal Solution), this research examines how Turkish organizations integrate sustainability considerations into their strategic management accounting frameworks. The findings reveal that organizations demonstrating higher levels of SMA adoption exhibit superior multidimensional sustainability performance across economic, environmental, social, and governance dimensions. The study contributes to the growing body of literature on sustainability management accounting by providing empirical evidence from an emerging market context, demonstrating that strategic accounting practices serve as critical enablers for achieving balanced sustainability outcomes. The results indicate significant positive relationships between comprehensive sustainability reporting practices and organizational performance, though the value relevance of sustainability efforts remains context-dependent. These findings have important implications for practitioners seeking to leverage management accounting tools for sustainability enhancement and for policymakers developing frameworks to promote corporate sustainability in Turkey.
subject: Articles
  topic: section
creator: Furqan Doğan
rights: Copyright (c) 2026 Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License. https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-01
publication date: 2026-04-01
starting page: 70
ending page: 81
doi: 10.56442/kt9mfv28

The Role of Management Accounting Systems in Enhancing Business Innovation and Competitive Advantage
type: item
description: This study investigates the critical role of management accounting systems (MAS) in fostering business innovation and establishing competitive advantage within the South Korean business context. As global competition intensifies and technological advancements accelerate, organizations increasingly rely on sophisticated management accounting techniques to support strategic decision-making processes. This research employs a quantitative methodology utilizing survey data collected from manufacturing and service sector firms operating in South Korea, analyzed through Statistical Package for Social Sciences (SPSS) and Structural Equation Modeling (SEM). The findings reveal that modern management accounting practices, including Activity-Based Costing (ABC), target costing, and strategic management accounting techniques, significantly influence innovation performance and competitive positioning. Furthermore, the study demonstrates that the relationship between management accounting systems and competitive advantage is mediated by innovation performance, with organizational culture serving as a moderating variable. The results contribute to the existing literature by providing empirical evidence from an East Asian emerging economy context, offering practical implications for managers seeking to leverage accounting information systems for strategic purposes. This research underscores the transformative potential of management accounting from traditional cost-tracking mechanisms to strategic instruments that enhance firm performance and market competitiveness in the contemporary Korean business environment.
subject: Articles
  topic: section
creator: Lee Youngmi
rights: Copyright (c) 2026 Creative Commons License This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License. https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-04-01
publication date: 2026-04-01
starting page: 57
ending page: 69
doi: 10.56442/b1yf0b79

Integrating Management Accounting and Business Analytics to Improve Innovation Capability
type: item
description: The integration of management accounting and business analytics has emerged as a critical strategic imperative for enhancing organizational innovation capability in the contemporary business environment. This study investigates the synergistic relationship between management accounting practices, business analytics capabilities, and innovation performance within the Malaysian context. Drawing upon the resource-based view and dynamic capabilities theory, this research examines how Malaysian organizations can leverage the combined potential of strategic management accounting techniques and advanced data analytics to foster innovation outcomes. The methodology employs a quantitative approach utilizing structural equation modeling (SEM) and partial least squares (PLS) analysis to empirically test the proposed theoretical framework. Results indicate that management accounting practices significantly influence organizational capabilities, while business analytics capabilities serve as critical mediators in the relationship between organizational resources and innovation performance. The findings reveal that Malaysian firms demonstrating higher levels of strategic management accounting adoption and business analytics integration exhibit superior innovation capabilities. This study contributes to the existing literature by providing empirical evidence on the complementary roles of management accounting and business analytics in driving innovation within emerging market contexts, offering practical implications for Malaysian enterprises seeking to enhance their competitive positioning through innovation-driven strategies.
subject: Articles
  topic: section
creator: Abdul Madjid
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-01-01
publication date: 2026-01-01
starting page: 46
ending page: 56
doi: 10.56442/9k6pwv09

Value-Based Management Accounting for Improving Financial and Non-Financial Performance
type: item
description: This study investigates the implementation and impact of value-based management accounting (VBMA) practices on both financial and non-financial performance within Indonesian business contexts. The research synthesizes empirical evidence from various Indonesian industries to examine how management accounting practices contribute to organizational value creation and performance enhancement. Employing a quantitative research methodology with structural equation modeling (SEM) analysis, this study analyzes the relationships between management accounting system usage, value chain integration, and multidimensional performance outcomes. The findings reveal that advanced management accounting practices significantly influence both financial metrics (profitability, liquidity, and market value) and non-financial indicators (customer satisfaction, service quality, and operational efficiency). Furthermore, the study demonstrates that value-based approaches to management accounting facilitate superior decision-making processes and enhance organizational competitiveness in the Indonesian market. The research contributes to the theoretical understanding of management accounting evolution while providing practical implications for Indonesian enterprises seeking to optimize their performance measurement and management systems.
subject: Articles
  topic: section
creator: Yosphia Fahruddiana
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-10-01
publication date: 2025-10-01
starting page: 186
ending page: 195
doi: 10.56442/t44fdd76

The Influence of Management Control Systems on Business Innovation and Organisational Effectiveness in Indonesia
type: item
description: This study investigates the influence of Management Control Systems (MCS) on business innovation and organisational effectiveness within the Indonesian business context. Drawing upon the Four Levers of Control framework and enabling control design perspectives, this research examines how different control mechanisms—including beliefs, boundary, diagnostic, and interactive controls—affect innovation outcomes and organizational performance. Utilising a quantitative research methodology with survey instruments distributed across multiple Indonesian organisations, the study employs structural equation modelling and path analysis to test hypothesised relationships. The findings reveal that MCS implementation demonstrates significant positive correlations with both innovation capability and organizational effectiveness. Specifically, the enabling design of MCS positively influences the intensity of management control usage in innovation activities, while interactive control capabilities enhance technological innovation and firm performance through effective organizational learning. The results further indicate that cultural factors, leadership styles, and strategic alignment serve as critical determinants of successful MCS implementation in Indonesian organisations. This research contributes to the theoretical understanding of control-innovation dynamics and provides practical implications for Indonesian managers seeking to leverage control systems for enhanced organizational outcomes.
subject: Articles
  topic: section
creator: Ahmad Aminullah
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-10-01
publication date: 2025-10-01
starting page: 176
ending page: 185
doi: 10.56442/tabn4v02

Behavioral Aspects of Management Accounting in Supporting Innovative Managerial Decisions
type: item
description: This study investigates the behavioral dimensions of management accounting practices and their role in facilitating innovative managerial decision-making within the Indian organizational context. Management accounting has evolved beyond its traditional function of providing financial information to encompass behavioral considerations that significantly influence how managers interpret, utilize, and act upon accounting data. Drawing upon theoretical frameworks including stakeholder theory, agency theory, and upper echelons theory, this research examines the psychological, cognitive, and organizational behavioral factors that mediate the relationship between management accounting information and innovative decision outcomes. The methodology employs a mixed-methods approach combining quantitative survey data from 385 respondents across Indian manufacturing and service sector organizations with qualitative insights from semi-structured interviews with senior management accountants. Statistical analysis using SPSS reveals significant positive correlations between management accounting information utilization and decision-making effectiveness (r = 0.72, p < 0.01), with managerial risk-taking propensity and top management support serving as critical moderating variables. The findings demonstrate that behavioral factors including cognitive biases, decision styles, communication patterns, and organizational culture substantially influence how management accounting information translates into innovative decisions. The study contributes to the limited literature on behavioral management accounting in emerging economies and provides practical implications for Indian organizations seeking to leverage management accounting systems for competitive advantage through innovation.
subject: Articles
  topic: section
creator: Vijay Sarkar
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-01
publication date: 2025-07-01
starting page: 128
ending page: 139
doi: 10.56442/qzh5vb71

Management Accounting Practices in the Era of Industry 4.0: Challenges and Opportunities for Business Innovation in Uzbekistan
type: item
description: The advent of Industry 4.0 has fundamentally transformed management accounting practices globally, presenting both unprecedented challenges and opportunities for business innovation. This study examines the current state of management accounting practices in Uzbekistan within the context of digital transformation, analyzing the challenges faced by organizations and identifying opportunities for innovation. Utilizing a mixed-methods approach combining quantitative surveys and qualitative case studies, this research investigates how Uzbek enterprises are adapting their cost management systems, performance measurement frameworks, and decision-support mechanisms to align with Industry 4.0 requirements. The findings reveal that while Uzbekistan has made significant strides through initiatives such as the "Digital Uzbekistan 2030" strategy, substantial gaps remain between traditional accounting practices and the advanced methodologies required for competitive positioning in the global digital economy. The study identifies critical success factors including digital infrastructure development, human capital enhancement, and regulatory modernization. Furthermore, this research proposes an integrated framework for implementing innovative management accounting practices that leverage emerging technologies such as artificial intelligence, blockchain, big data analytics, and cloud computing. The results contribute to both theoretical understanding and practical guidance for organizations seeking to navigate the complexities of management accounting transformation in emerging economies.
subject: Articles
  topic: section
creator: Juraeva Mukhammadovna
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-01
publication date: 2025-07-01
starting page: 117
ending page: 127
doi: 10.56442/5adzma80

The Implementation of Public Sector Accounting, Internal Control, and Transparency on the Performance of Government Institutions: Evidence from the Jakarta Provincial Government
type: item
description: This study aims to examine the influence of public sector accounting, internal control, and transparency on the performance of financial reporting within the Jakarta Provincial Government. The population of this research consists of employees of the Jakarta Provincial Inspectorate. A total of 45 respondents were selected as the research sample using a questionnaire distribution method. The collected data were processed using SPSS software and analyzed through multiple linear regression techniques. The findings indicate that competency in human resources, accountability, and supervision have a positive and significant effect on the performance quality of financial reports within the Jakarta Provincial Government.
subject: Articles
  topic: section
creator: Siti Syifani Kusuma Ayu Syifanika
creator: Adam Zakaria
creator: Muhammad Yusuf
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-07-01
publication date: 2025-07-01
starting page: 111
ending page: 116
doi: 10.56442/xfn7cm51

Influence of Employee Recognition on Employee Motivation and Job Satisfaction in the Nigerian Banking Industry
type: item
description: Employee productivity in the banking industry is influenced by multiple factors, with compensation and motivation being critical determinants. Ensuring that employees are rewarded and motivated is essential for organizational performance. The study employs a case study approach to examine how incentive strategies influence employee productivity in GT Bank, Access Bank, and First Bank Nigeria Plc. Using a triangulation method, it integrates qualitative interviews and observations with quantitative questionnaires and secondary data on salaries and earnings. A stratified random sample of 300 employees was selected, representing managers, senior, and junior staff. Data were analyzed using SPSS, with descriptive and correlation statistics employed to assess relationships between compensation, motivation, and productivity. Productivity results showed moderate perceptions, with only two items rated as critical, while others were fairly or weakly significant. Job satisfaction was generally high, with strong satisfaction in working conditions, effort, relationships, and communication, though retention was weaker. Regression analysis revealed a weak relationship between monetary incentives and predictors (low R²), though ANOVA indicated statistical significance. Among variables, only employee factors significantly influenced incentives. Secondary data showed a strong positive relationship between salaries and gross earnings, with high correlation (r = 0.863) and substantial explanatory power (R² = 74.4%), confirming that monetary incentives significantly relate to productivity. Findings indicate that while compensation strongly influences productivity, motivation and job satisfaction play supportive roles. Inequities in promotion and limited non-financial incentives can reduce engagement. The study concludes that integrating fair compensation with effective motivational strategies is crucial for optimizing performance in the banking sector.
subject: Articles
  topic: section
subject: Compensation
  topic: keywords
subject: Motivation
  topic: keywords
subject: Productivity
  topic: keywords
subject: Job Satisfaction
  topic: keywords
subject: Banking Industry
  topic: keywords
creator: Ekwutosi Theresa Ezeanolue
creator: Chinelo Patience Ohanyere
creator: Obinna Solomon Eboh
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-01-01
publication date: 2026-01-01
starting page: 36
ending page: 45
doi: 10.56442/d5kc7630

Accounting Information Systems, Internal Control, and Financial Reporting Quality in Modern Enterprises in Bahrain
type: item
description: mechanisms, and financial reporting quality within modern enterprises operating in Bahrain. As a member of the Gulf Cooperation Council (GCC) region, Bahrain presents a unique context for examining these relationships given its adoption of International Financial Reporting Standards (IFRS) and its emerging economy characteristics. Employing a quantitative research methodology utilizing survey questionnaires distributed to financial professionals across Bahraini enterprises, this study examines how the implementation of AIS and the effectiveness of internal control systems influence the quality of financial reports. Drawing upon agency theory as the theoretical foundation, the research posits that robust AIS and effective internal controls reduce information asymmetry between management and stakeholders, thereby enhancing financial reporting quality. The findings reveal that both accounting information systems and internal control systems exert significant positive influences on financial reporting quality, with internal controls demonstrating a particularly strong relationship. The study contributes to the limited empirical literature on financial reporting quality in the Bahraini context and provides practical implications for enterprises seeking to enhance their financial reporting practices through technological and control-based interventions.
subject: Articles
  topic: section
creator: Ahmad al Haddad
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-04-01
publication date: 2025-04-01
starting page: 92
ending page: 103
doi: 10.56442/rz1yza20

The Impact of Accounting Information System Adoption on Financial Transparency and Corporate Governance
type: item
description: The adoption of Accounting Information Systems (AIS) has emerged as a critical determinant of organizational performance, financial transparency, and corporate governance effectiveness in contemporary business environments. This study investigates the impact of AIS adoption on financial transparency and corporate governance practices within the Omani context, a nation actively pursuing digital transformation in its public and private sectors. Employing a quantitative research methodology, this study analyzes data from companies listed on the Muscat Stock Exchange to examine the relationships between AIS implementation, financial reporting quality, and governance mechanisms. The findings reveal that AIS adoption significantly enhances financial transparency through improved information accessibility, accuracy, and timeliness, while simultaneously strengthening corporate governance structures through enhanced accountability and decision-making processes. The study contributes to the existing literature by providing empirical evidence from a Gulf Cooperation Council (GCC) nation undergoing substantial economic diversification and technological modernization. The implications extend to policymakers, corporate managers, and regulatory bodies seeking to leverage technology for improved organizational governance and transparency.
subject: Articles
  topic: section
creator: Mohammed Al Hasbi
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-04-01
publication date: 2025-04-01
starting page: 80
ending page: 91
doi: 10.56442/ppsftt60

Digital Entrepreneurship and Financial Performance: The Mediating Role of Innovation Capability in SMEs India
type: item
description: The rapid advancement of digital technologies has fundamentally transformed entrepreneurial landscapes, particularly within small and medium enterprises (SMEs) in emerging economies. This study investigates the relationship between digital entrepreneurship and financial performance, with specific emphasis on the mediating role of innovation capability among Indian SMEs. Drawing upon resource-based view and dynamic capabilities theory, this research employs a quantitative methodology utilizing structural equation modeling with partial least squares (PLS-SEM) to analyze data collected from 385 SME owner-managers across major industrial clusters in India. The findings reveal that digital entrepreneurship significantly enhances financial performance, with innovation capability serving as a partial mediator in this relationship. Specifically, digital technology adoption demonstrates a positive and significant effect on both innovation capability (β = 0.412, p < 0.001) and financial performance (β = 0.287, p < 0.01). Furthermore, innovation capability exhibits a substantial mediating effect, accounting for approximately 38.7% of the total effect between digital entrepreneurship and financial performance. The results underscore the critical importance of developing innovation capabilities as a strategic mechanism through which digital entrepreneurship initiatives translate into superior financial outcomes. These findings contribute to the theoretical understanding of digital transformation in emerging market contexts and provide practical implications for SME managers and policymakers seeking to leverage digital technologies for enhanced business performance.
subject: Articles
  topic: section
creator: Sandhi Nasrudin Wibowo
creator: Swetha Rajput
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-04-01
publication date: 2025-04-01
starting page: 71
ending page: 79
doi: 10.56442/cfzgnh19

Influence of N-Power on the entrepreneurial spirit and business start-up rates among youth in Anambra State
type: item
description: A major socio-economic issue in Nigeria is youth unemployment which has led the government to initiate the N-Power intervention programmes to complement youth empowerment and entrepreneurship development. The current research adopted a descriptive survey design to investigate the N-Power recipients in six Local Government Areas of the state of Anambra. A sample of 343 was sampled out of 2,412 youths in the age group of 18 to 35 based on the formula of Taro Yamane and proportionately distributed according to Bowleys method. The information was collected through a structured 5-point Likert questionnaire. The expert review ensured face and content validity, whereas reliability was tested by a testretest procedure. The statistical data were analyzed with SPSS and Pearson correlation coefficients were computed at a significance level of 5 5-percent. Results show that most of the respondents felt that the N-Power programme had influenced positively entrepreneurship spirit and business start ups among the young people in Anambra State. A significant percentage of them reported to have been better equipped in the programme to start businesses, to get jobs, and to be supported or counselled on starting businesses. A good number of the respondents also indicated that they would recommend the programme to other job seekers. In addition, Pearson correlation analysis (r=.199,p=.05) demonstrated a statistically significant positive correlation between N-Power participation and the business start-up rates among the youths. The research determined that N-Power programme is central in encouraging youth entrepreneurship in Anambra State and advised the government to enhance the program by offering better training, start-up capital and post-programme mentorship with the aim of fostering sustainable business activities among youth beneficiaries.
subject: Articles
  topic: section
subject: N-Power scheme
  topic: keywords
subject: youth unemploymen
  topic: keywords
subject: business start-ups
  topic: keywords
subject: youth empowerment
  topic: keywords
subject: Anambra State
  topic: keywords
creator: Nonso Sunday Okoye
creator: Benjamine Victor Anekwe
creator: Achinike Daniel Chimaobim
creator: Alexander Tochukwu Okoye
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-01-01
publication date: 2026-01-01
starting page: 28
ending page: 35
doi: 10.56442/7959bt81

The Role of Money Supply and Commercial Bank Branches in Economic Growth in West Africa
type: item
description: West African economies continue to face challenges in achieving sustainable economic growth, despite ongoing financial sector reforms aimed at improving access to credit and financial services. Limited banking infrastructure, inefficient allocation of liquidity, and uneven financial inclusion have constrained investment and productivity, raising questions about the effectiveness of traditional financial expansion measures such as money supply growth and commercial bank branch proliferation. The study examined the relationship between financial development and economic growth in West Africa using the augmented growth framework of N. Gregory Mankiw, David Romer, and David Weil, which extends the Robert Solow model by incorporating human capital. A dynamic panel model was estimated using the System Generalized Method of Moments developed by Manuel Arellano and Stephen Bond to address endogeneity and heterogeneity. Annual data (2004–2023) from 16 West African countries were analysed. Variables included GDP, financial inclusion indicators, investment, institutional quality, and human development. Pre-estimation and diagnostic tests ensured stationarity, validity, and robustness of results. The results showed no multicollinearity among variables, as correlations were moderate, with RGDP strongly related to GFCF (0.8568) and moderately to HDI (0.1633). Cross-sectional dependence tests (Pesaran = 3.295; Friedman = 37.841) confirmed dependence, leading to the inclusion of time dummies. System GMM results revealed strong growth persistence (0.998). Broad money supply (−0.0006) and commercial bank branches (−0.013) had significant negative effects on growth, suggesting inflationary pressures and banking inefficiencies. HDI showed a weak positive effect (0.380). AR(2) (0.390) and Hansen (0.268) tests confirmed model validity, leading to rejection of the null hypothesis. In conclusion, sustainable economic growth in West Africa requires not only financial sector expansion but al…
subject: Articles
  topic: section
subject: Money supply
  topic: keywords
subject: Commercial bank branches
  topic: keywords
subject: Economic growth
  topic: keywords
subject: Financial inclusion
  topic: keywords
subject: West Africa
  topic: keywords
creator: Anastesia Uzonna Ezewulu
creator: Clement Ifebuolili Sunday Ezeanyeji
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-01-01
publication date: 2026-01-01
starting page: 17
ending page: 27
doi: 10.56442/s3pmjc64

Impact of International Capital Inflows, Institutional Quality, and Macroeconomic Factors on Labour Productivity in Nigeria
type: item
description: The study is based on the Solow–Swan neoclassical growth model, which explains economic growth through the interaction of output, capital, labour, and technological progress. It examines how international capital inflows influence labour productivity in Nigeria. The model includes variables such as foreign direct investment, foreign portfolio investment, external debt, official development assistance, remittances, gross fixed capital formation, real GDP, and secondary school enrollment. The analysis employs the Autoregressive Distributed Lag (ARDL) approach to capture both short-run and long-run relationships among variables. For robustness, the Fully Modified Ordinary Least Squares (FMOLS) technique is also applied. The study further conducts pre- and post-estimation diagnostic tests to ensure the reliability and stability of the econometric results. The results revealed a mixed order of integration, where four variables were integrated at first difference I(1) and six variables were stationary at level I(0), satisfying the requirement for applying the ARDL bounds test. Short-run ARDL results show that FDI (-0.0023), ODA (-0.0009), external debt (-0.0118), and GFCF (-0.0780) negatively affect labour productivity, while RGDP (1.0221), secondary school enrolment (0.0010), and FPI (0.0000) have positive effects. The error correction term (-0.5823) confirms adjustment toward long-run equilibrium. Diagnostic tests indicate no autocorrelation, no heteroscedasticity, and model stability. The findings suggest that improving institutional quality and macroeconomic stability is essential for ensuring that international capital inflows effectively enhance labour productivity in Nigeria
subject: Articles
  topic: section
subject: Autoregressive Distributed Lag
  topic: keywords
subject: Labour productivity
  topic: keywords
subject: international capital inflows
  topic: keywords
subject: institutional quality
  topic: keywords
subject: macroeconomic factors
  topic: keywords
creator: Uzoma Mirian Anyachebelu
rights: Copyright (c) 2026 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-01-01
publication date: 2026-01-01
starting page: 1
ending page: 16
doi: 10.56442/mha18492

The Impact of Financial Literacy and Entrepreneurial Mindset on Startup Growth in India
type: item
description: The Indian startup ecosystem has emerged as the third largest globally, with over 90,000 registered startups and more than 100 unicorns as of 2024. However, despite this remarkable growth, a significant proportion of startups fail within their first five years of operation, with financial risks and inadequate entrepreneurial capabilities being among the primary causes. This study investigates the impact of financial literacy and entrepreneurial mindset on startup growth in India, examining how these factors influence business sustainability, financial decision-making, and overall entrepreneurial performance. Employing a mixed-method research approach, this study synthesizes quantitative data from surveys administered to startup founders and qualitative insights from policy analysis and secondary sources. The findings reveal that financial literacy significantly reduces initial financial burdens, enhances cash-flow management, and improves the ability of Indian startups to attract investment. Furthermore, an entrepreneurial mindset characterized by innovation, adaptability, and financial discipline emerges as a critical determinant of startup survival and growth. The study contributes to the existing literature by providing empirical evidence on the synergistic relationship between financial knowledge and entrepreneurial orientation in the context of India's unique startup ecosystem, while offering policy recommendations for fostering sustainable entrepreneurial growth.
subject: Articles
  topic: section
subject: Financial Literacy, Entrepreneurial Mindset, Startup Growth
  topic: keywords
creator: Ajay Shankar
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-01-01
publication date: 2025-01-01
starting page: 45
ending page: 55
doi: 10.56442/v6qb5v21

Innovation Strategy and Cost Management in Entrepreneurial Firms: Evidence from Emerging Markets
type: item
description: This study investigates the relationship between innovation strategy and cost management practices in entrepreneurial firms operating within Indonesia's emerging market context. Drawing upon resource-based theory and dynamic capability perspectives, this research examines how entrepreneurial orientation, strategic alignment, and innovation capabilities influence firm performance through effective cost management mechanisms. Utilizing a quantitative research design with Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from entrepreneurial firms across various sectors in Indonesia. The findings reveal that innovation strategy significantly mediates the relationship between entrepreneurial orientation and firm performance, while cost management practices serve as critical moderating factors in this relationship. Furthermore, the study demonstrates that market orientation and adaptability to the business environment play essential roles in translating innovation strategies into sustainable competitive advantages. The results contribute to the entrepreneurship literature by providing empirical evidence from an emerging-market perspective, highlighting the unique challenges and opportunities faced by Indonesian entrepreneurial firms in balancing innovation investments with cost-efficiency imperatives. Practical implications suggest that entrepreneurial firms in emerging markets should adopt integrated approaches that align innovation strategies with systematic cost management frameworks to achieve superior performance.
subject: Articles
  topic: section
subject: Innovation Strategy, Cost Management, Entrepreneurial Orientation, Emerging Markets
  topic: keywords
creator: Rufayda Qiana Nusayba
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-01-01
publication date: 2025-01-01
starting page: 33
ending page: 44
doi: 10.56442/vaf8e966

Entrepreneurial Orientation and Accounting Information Quality in Enhancing Business Sustainability in India
type: item
description: This study investigates the relationship between entrepreneurial orientation (EO) and accounting information quality in enhancing business sustainability among enterprises in India. The research employs a quantitative methodology, using survey instruments administered to 150 small and medium-sized enterprises (SMEs) across multiple industrial sectors in India. Data analysis was conducted using Structural Equation Modeling with Partial Least Squares (SEM-PLS) to examine the hypothesized relationships between entrepreneurial orientation dimensions (innovativeness, proactiveness, risk-taking), accounting information quality indicators (relevance, reliability, and timeliness), and business sustainability outcomes. The findings reveal that entrepreneurial orientation significantly influences business sustainability, with accounting information quality serving as a mediating variable in this relationship. Specifically, enterprises demonstrating higher levels of entrepreneurial orientation exhibit superior accounting practices, which subsequently contribute to enhanced sustainable performance. The results indicate that e-commerce adoption and entrepreneurial orientation have substantial impacts on the sustainability of small business performance (Purty, 2025). Furthermore, the study confirms that entrepreneurial orientation influences social capital and market capabilities, which in turn affect marketing performance (Farida et al., 2017). These findings provide valuable insights for policymakers and business practitioners in developing strategies to support sustainable enterprise development in India, particularly in addressing the challenges faced by small and medium enterprises in achieving long-term viability while maintaining competitive advantage in dynamic market environments.
subject: Articles
  topic: section
subject: Entrepreneurial Orientation, Accounting Information Quality, Business Sustainability, Small and Medium Enterprises
  topic: keywords
creator: Ram Singh
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-01-01
publication date: 2025-01-01
starting page: 24
ending page: 32
doi: 10.56442/8k5ce957

Blockchain Technology Innovation for Transparency and Reliability in Accounting Practices in Egypt
type: item
description: This study investigates the adoption and implementation of blockchain technology innovation to enhance transparency and reliability in accounting practices within the Egyptian context. As digital transformation continues to reshape financial reporting and auditing processes globally, understanding the factors influencing blockchain adoption in emerging economies is increasingly critical. Employing a quantitative research methodology with structural equation modeling (SEM) using SmartPLS software, this research examines the relationships between perceived usefulness, system quality, information quality, and the actual use of blockchain-based accounting information systems among Egyptian accounting professionals. The findings reveal that quality dimensions significantly influence blockchain adoption intentions, while organisational support and professional development mediate to enhance implementation success. This research contributes to the growing body of literature on technology adoption in accounting by providing empirical evidence from an emerging market perspective, offering practical implications for policymakers, accounting firms, and regulatory bodies seeking to modernize Egypt's financial infrastructure through blockchain integration.
subject: Articles
  topic: section
subject: Blockchain Technology, Accounting Transparency, Information Systems Quality, Egypt
  topic: keywords
creator: Abd Al Aziz
rights: Copyright (c) 2024 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2024-10-01
publication date: 2024-10-01
starting page: 269
ending page: 277
doi: 10.56442/yqc9jg91

Artificial Intelligence Innovation in Accounting: Opportunities and Challenges for Business Sustainability in Egypt
type: item
description: The integration of Artificial Intelligence (AI) into accounting practices represents a transformative paradigm shift, offering significant opportunities while simultaneously posing substantial challenges to business sustainability, particularly in the Egyptian context. This study examines the multifaceted dimensions of AI innovation in accounting, analysing how these technological advancements can enhance operational efficiency, decision-making processes, and sustainable business practices among Egyptian enterprises. Through a comprehensive mixed-methods approach combining quantitative survey data and qualitative analysis, this research investigates the current state of AI adoption in Egyptian accounting practices, identifies critical barriers to implementation, and explores strategic pathways for leveraging AI to achieve business sustainability objectives. The findings reveal that while AI technologies offer substantial benefits, including improved financial reporting accuracy, enhanced predictive analytics, and streamlined operational processes, Egyptian businesses face unique challenges related to limited financial resources, gaps in technical expertise, complex data integration, and regulatory uncertainties. The study contributes to the growing body of literature on AI adoption in emerging economies by providing empirically-grounded insights into the specific opportunities and challenges confronting Egyptian enterprises seeking to harness AI innovations for sustainable competitive advantage in the accounting domain.
subject: Articles
  topic: section
creator: Ahmed Talal
rights: Copyright (c) 2024 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2024-10-01
publication date: 2024-10-01
starting page: 258
ending page: 268
doi: 10.56442/q4wnre02

Adoption of Financial Technology Innovation and Its Effect on SME Accounting Performance
type: item
description: The rapid proliferation of financial technology (fintech) has fundamentally transformed the financial landscape for small and medium enterprises (SMEs) globally, presenting both unprecedented opportunities and significant challenges for accounting practices. This study investigates the adoption of fintech innovation and its consequential effects on SME accounting performance within the Egyptian context. Employing a quantitative research methodology, this investigation examines the determinants of fintech adoption among Egyptian SMEs and evaluates the impact on various dimensions of accounting performance, including financial reporting quality, management accounting practices, and overall organizational performance. The findings reveal that fintech adoption, particularly through digital accounting transformation, artificial intelligence integration, and mobile financial services, significantly enhances accounting practices and contributes to improved financial performance among Egyptian SMEs. The study further identifies critical contextual factors, including firm competitiveness, organizational readiness, and management characteristics, as determinants influencing the adoption level of both fintech solutions and management accounting practices. These results contribute to the growing body of literature on fintech adoption in developing economies and provide practical implications for policymakers, financial institutions, and SME practitioners seeking to leverage technological innovation for enhanced accounting performance.
subject: Articles
  topic: section
subject: Fintech Adoption, SME Accounting Performance, Digital Transformation, Egypt
  topic: keywords
creator: Sahar Moharram
rights: Copyright (c) 2024 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2024-10-01
publication date: 2024-10-01
starting page: 238
ending page: 249
doi: 10.56442/xj79mm89

Technology Innovation as a Driver of Competitive Advantage in Business and Accounting Integration
type: item
description: This study investigates the role of technology innovation as a driver of competitive advantage within the context of business and accounting integration in Algeria. As organizations in emerging markets face increasing competitive pressures and technological disruptions, understanding the mechanisms through which technology innovation enhances competitive positioning becomes paramount. Employing a quantitative research methodology, this study collected data from 117 companies across diverse business sectors in Algeria, with particular emphasis on firms implementing digital transformation initiatives. Data analysis was conducted using Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS software to examine the hypothesized relationships between technology innovation constructs and competitive advantage outcomes. The findings reveal that technology innovation significantly and positively influences competitive advantage, with digital transformation and innovation capability emerging as critical determinants. Furthermore, the integration of accounting information systems with business processes demonstrates substantial explanatory power in enhancing organizational performance. The structural model confirms high predictive relevance, with innovation serving as both a direct contributor and mediating mechanism in the relationship between technological adoption and competitive positioning. These results underscore the strategic importance of technology innovation for Algerian enterprises seeking sustainable competitive advantage in an increasingly digitalized business environment.
subject: Articles
  topic: section
creator: Ismail Amrani
rights: Copyright (c) 2024 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2024-07-01
publication date: 2024-07-01
starting page: 123
ending page: 130.
doi: 10.56442/4tv5vs60

Adoption of Financial Technology Innovation and Its Effect on SME Accounting Performance
type: item
description: The rapid advancement of financial technology (FinTech) has emerged as a transformative force for Small and Medium Enterprises (SMEs) globally, yet its adoption and impact on accounting performance in developing economies such as Algeria remain insufficiently explored. This study investigates the determinants of FinTech adoption among Algerian SMEs and examines its subsequent effects on accounting performance metrics. Employing a quantitative research methodology with Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis, data were collected from 285 SME owners and managers across multiple provinces in Algeria. The findings reveal that perceived usefulness, organizational readiness, and government support significantly influence FinTech adoption, which in turn positively affects accounting performance indicators including financial reporting quality, transaction efficiency, and decision-making capabilities. The study contributes to the limited literature on FinTech adoption in North African contexts and provides practical implications for policymakers and SME practitioners seeking to leverage technological innovations for enhanced financial management.
subject: Articles
  topic: section
subject: Financial Technology, SME Performance, Accounting Information Systems, Algeria
  topic: keywords
creator: Yasmine Othmani
rights: Copyright (c) 2024 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2024-07-01
publication date: 2024-07-01
starting page: 95
ending page: 108
doi: 10.56442/1s8m0f02

Big Data Innovation and Its Influence on Strategic Accounting and Business Performance
type: item
description: The integration of big data analytics into strategic management accounting represents a transformative paradigm shift in contemporary business operations, particularly within emerging economies such as Tanzania. This study investigates the influence of big data innovation on strategic accounting practices and business performance within the Tanzanian context. Employing a quantitative research methodology with Partial Least Squares Structural Equation Modeling (PLS-SEM), this research examines the relationships between big data analytics capabilities, strategic management accounting practices, and organizational performance outcomes. The findings reveal that big data analytics significantly enhances management accounting information systems, facilitating improved decision-making processes and strategic planning capabilities. Furthermore, the study demonstrates that innovation culture mediates the relationship between knowledge-based dynamic capabilities and innovation performance in Tanzanian enterprises. The results indicate that while large volumes of data are not necessarily superior, the strategic application of data analytics serves as a pertinent determinant of firm innovation and market competitiveness. This research contributes to the theoretical understanding of digital transformation in accounting practices within developing economies and provides practical implications for Tanzanian businesses seeking to leverage big data for enhanced strategic performance.
subject: Articles
  topic: section
creator: Ali Hasheem
rights: Copyright (c) 2024 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2024-04-01
publication date: 2024-04-01
starting page: 86
ending page: 95
doi: 10.56442/0p3e3m61

Digital Innovation in Accounting Systems: Evidence from Emerging Market Enterprises in South Africa
type: item
description: This study investigates the impact of digital innovation on accounting information systems (AIS) within emerging market enterprises, with particular focus on South Africa. As digital transformation reshapes business operations globally, understanding how enterprises in emerging markets adopt and benefit from digitalized accounting systems becomes increasingly critical for sustainable economic development. Drawing upon the Technology Acceptance Model (TAM) and structural equation modeling approaches, this research synthesizes evidence from multiple studies examining the relationship between digital technology adoption, AIS quality, and organizational performance. The findings reveal that digital accounting systems significantly enhance operational efficiency, financial performance, and competitive advantage among small and medium enterprises (SMEs). Furthermore, the study identifies key antecedents influencing AIS adoption, including perceived usefulness, perceived ease of use, and technological compatibility. The implications extend to policymakers and practitioners seeking to promote digital transformation in emerging market contexts, particularly within the African continent where Software as a Service (SaaS) and cloud computing present transformative opportunities for enterprise development.
subject: Articles
  topic: section
creator: Johan Ferreira
rights: Copyright (c) 2024 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2024-04-01
publication date: 2024-04-01
starting page: 66
ending page: 76
doi: 10.56442/s3m31f65

Innovation of Cloud-Based Accounting Technology to Improve Business Efficiency and Control
type: item
description: The rapid advancement of digital transformation has compelled businesses across emerging economies to adopt innovative technological solutions for enhanced operational efficiency and financial control. This study investigates the innovation of cloud-based accounting technology and its impact on business efficiency and control within the Egyptian business context. Employing a quantitative research methodology utilizing Partial Least Squares Structural Equation Modeling (PLS-SEM), this research examines the relationships between cloud accounting adoption, operational efficiency, financial reporting quality, and organizational control mechanisms. Data were collected from 285 Egyptian enterprises that have implemented cloud-based accounting systems. The findings reveal that cloud-based accounting technology significantly enhances business efficiency through real-time data accessibility, automated accounting processes, and improved data security protocols. Furthermore, the results demonstrate that organizational and human factors play critical roles in successful cloud accounting adoption, while technological infrastructure and perceived trust serve as moderating variables. The study contributes to the existing literature by providing empirical evidence from the Egyptian context, offering practical implications for businesses seeking to leverage cloud technology for competitive advantage. The research concludes that strategic implementation of cloud-based accounting systems, coupled with adequate organizational readiness and human capital development, can substantially improve business efficiency and control mechanisms in emerging market economies.
subject: Articles
  topic: section
subject: Cloud-Based Accounting, Business Efficiency, Financial Control, Egypt
  topic: keywords
creator: Mostafa Khaled
rights: Copyright (c) 2024 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2024-04-01
publication date: 2024-04-01
starting page: 58
ending page: 65
doi: 10.56442/8h179418

The effect of price, discount, and customer rating on purchase decisions on the shopee marketplace
type: item
description: Shopee as the largest marketplace in Indonesia utilizes three elements, namely price, discount, and customer rating to increase sales transactions on the Shopee platform . This study aims to determine and analyze the influence of price, discount, and customer rating variables on purchasing decisions on the Shopee marketplace. The population in this study were students of the Faculty of Economics and Business, Lamongan Islamic University with a population of 859 students. This study uses a quantitative research method. Sampling using probability sampling techniques using random sampling methods and referring to the Slovin formula obtained results of 274 respondents. The results of this study indicate that partially and simultaneously the variables of price, discount , and customer rating have a positive and significant effect on purchasing decisions on the Shopee marketplace . Based on the results of the R square value, the three variables influence the purchasing decision variable by 71% so that the remaining 29% is influenced by other variables not examined in this study. This study contributes to adding to the literature that can be used as a reference for students to conduct further research, as well as being the main consideration for purchasing decisions online on the shopee marketplace . Further research is suggested to expand further research to other marketplaces and try to measure the long-term influence on purchasing decisions on the shopee marketplace.
subject: Articles
  topic: section
subject: Price
  topic: keywords
subject: Discount
  topic: keywords
subject: Customer Rating
  topic: keywords
subject: Purchase Decision
  topic: keywords
creator: Mohamad Bagus Nuruddin
creator: Moh. Muklis Sulaeman
creator: Diah Ayu Novitasari
creator: Nurus Safa'atillah
rights: Copyright (c) 2025 https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2025-04-01
publication date: 2025-04-01
starting page: 56
ending page: 64
doi: 10.56442/ejs1k774