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International Journal of Financial, Accounting, and Management
Published by Goodwood Publishing
ISSN : -     EISSN : 26563355     DOI : https://doi.org/10.35912/ijfam
Core Subject : Science,
Decision Sciences, Operations Research & Management
This journal is the leading international journal in the field of Financial, Accounting, and Management. International Journal of Financial, Accounting, and Management (IJFAM) comprises a multitude of activities which together form one of the world's fastest-growing international sectors. This journal takes an interdisciplinary approach and includes all aspects of financial, accounting, and management studies. The journal's contents reflect its integrative approach - including primary research articles, discussion of current issues, case studies, reports, book reviews, and forthcoming meetings.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 410 Documents
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Sustainability accounting knowledge and compliance for mining companies in Southern Africa. a bibliometric analysis Nhorito, Shadreck
International Journal of Financial, Accounting, and Management Vol. 7 No. 2 (2025): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i2.2940

Abstract

Purpose: This study investigates sustainability accounting compliance and awareness among mining companies in Southern Africa through a bibliometric analysis. It aims to identify enabling factors, challenges, and strategies to strengthen disclosure practices amid environmental degradation, pollution, and climate change. Methodology/approach: A bibliometric approach was applied, analyzing 231 peer-reviewed articles (2000–2024) from Scopus and Web of Science. Data were processed with VOSviewer and Biblioshiny to map publication trends, keyword clusters, author networks, and institutional influence. The analysis was guided by Stakeholder and Institutional Theories to interpret determinants of disclosure. Results/findings: Findings reveal a rapid growth of academic interest, especially after the SDGs, with South Africa leading outputs due to stronger institutions and frameworks such as King IV and JSE integrated reporting. However, sustainability accounting compliance across the region remains fragmented. Adoption of standards like the GRI is uneven, with many firms treating disclosure symbolically. Weak regulation, limited technical capacity, and voluntary frameworks constrain effective implementation. Conclusion: The study demonstrates a gap between academic knowledge and corporate practice in sustainability accounting. Stronger regulation, institutional capacity building, and academic–industry collaboration are essential to embed sustainability reporting into mining operations. Limitations: The reliance on bibliometric data restricts insights into firm-level practices and excludes non-indexed or grey literature. Contribution: This study maps two decades of sustainability accounting research in Southern Africa’s mining sector, providing evidence-based recommendations for regulators, policymakers, and industry leaders to align corporate disclosure with international sustainability standards.
Company and CEO characteristics of climate change disclosure in Malaysia: A proposed empirical framework Adlina, Farah Syafiqa; Junaidda, Ummi
International Journal of Financial, Accounting, and Management Vol. 7 No. 2 (2025): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i2.3117

Abstract

Purpose: This study examines how company-specific characteristics (profitability, size, leverage) and CEO traits (duality, tenure, education, and meeting attendance) influence Climate Change Disclosure (CCD) practices among Malaysian listed companies. Grounded in legitimacy theory, the research seeks to identify internal determinants of voluntary climate reporting in emerging markets. Methodology/approach: A quantitative content analysis is conducted on 114 Malaysian listed firms from four environmentally sensitive sectors during 2021–2022. Data are manually collected from annual and sustainability reports available on corporate websites and Bursa Malaysia. CCD is measured using a disclosure index based on TCFD recommendations. Descriptive statistics, Pearson correlation, and multiple regression analysis are employed to evaluate relationships between company and CEO characteristics and CCD. Results/findings: Findings reveal that company-level variables such as profitability, firm size, and leverage, alongside CEO attributes including duality, tenure, education, and meeting attendance, significantly affect CCD practices. Larger and more profitable firms, as well as CEOs with stronger educational backgrounds and greater governance engagement, are more likely to adopt higher disclosure levels. Conclusions: The study highlights the combined importance of structural and leadership factors in shaping CCD in Malaysia. It provides empirical insights to guide Malaysia’s transition toward compulsory climate reporting under IFRS S1 and S2. Limitations: The research focuses only on voluntary disclosures in four environmentally sensitive sectors, limiting generalization across industries. Contribution: This study contributes by integrating company and CEO characteristics into a single framework, offering implications for regulators, policymakers, and corporate governance reform in emerging economies.
Leveraging e-WOM and green service quality to boost revisit intentions green hotels Khoerunisa, Mutia; Astuti, Miguna; Mardiatmi, Bernadin Dwi
International Journal of Financial, Accounting, and Management Vol. 7 No. 2 (2025): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i2.3123

Abstract

Purpose: This study examines the effects of Green Service Quality (GSQ) and electronic word of mouth (e-wom) on tourist satisfaction and revisit intention in eco-friendly hotels, with tourist satisfaction as a mediating variable. Methodology/approach: Using a quantitative approach, data were collected through a structured questionnaire distributed to individuals who had stayed at green hotels in Jakarta. Purposive sampling was applied, and data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). Results/findings: The results show that both GSQ and e-WOM significantly influence Tourist Satisfaction and Revisit Intention. Tourist Satisfaction also mediates the relationship between GSQ and e-WOM with Revisit Intention. Among all variables, Tourist Satisfaction is the strongest predictor of revisit intention. Conclusions: These findings highlight that high-quality green services and positive e-WOM enhance guest satisfaction and loyalty. Satisfied guests tend to return and recommend the hotel, strengthening its reputation and supporting long-term sustainability. Limitations: However, the study has limitations, including reliance on self-reported data and a geographically limited sample. Other factors such as pricing or hotel branding were not considered. Contribution: This research contributes to the green hospitality literature by confirming the mediating role of satisfaction and offering managerial insights on how sustainable practices and digital engagement can drive customer loyalty.
Innovative disruption in financial technology and payment systems Chatterjee, Pushpalika
International Journal of Financial, Accounting, and Management Vol. 7 No. 2 (2025): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i2.3133

Abstract

Purpose: This study explores the transformative impact of financial technology (fintech) on the global financial services industry, focusing on innovations, regulatory implications, and challenges. The research aims to identify key technological disruptions, examine the regulatory landscape, and highlight opportunities and risks introduced by fintech. Methodology/approach: A Systematic Literature Review (SLR) was conducted using SCOPUS, IEEE Xplore, and ScienceDirect. Following a structured protocol, 153 peer-reviewed articles (2014–2019) were analysed through thematic and meta-analytical approaches. The study adopted an interpretative philosophy and used the PICOC framework to refine search precision and synthesis. Results/findings: The analysis reveals fintech’s disruptive innovations in financing and payment systems, such as peer-to-peer (P2P) lending, crowdfunding, blockchain-enabled transactions, and mobile payments. These services have enhanced financial inclusion, operational efficiency, and customer accessibility. Regulatory frameworks have evolved in parallel, though challenges remain in addressing moral hazard, cybersecurity, and compliance. Geographically, Asia, particularly China and Indonesia, leads fintech research and implementation. Conclusion: Fintech has significantly reshaped financial ecosystems by enabling decentralized financial services, accelerating digital transactions, and fostering inclusivity. However, cybersecurity risks, limited regulatory clarity, and uneven global adoption continue to impede its sustainable integration. Limitations: The study is limited to English-language literature from 2014–2019 and may not capture recent post-pandemic developments or region-specific innovations in Islamic or informal economies. Contribution: This paper contributes a comprehensive synthesis of fintech’s evolution, identifies existing gaps, and offers insights for policymakers, financial institutions, and researchers to foster a balanced, secure, and innovative financial environment.
Accounting for the public good: Bridging profit and purpose in addressing Nigeria's development crisis Opudu, Okubokeme Derek; Iweias, Seth Sokiri
International Journal of Financial, Accounting, and Management Vol. 7 No. 2 (2025): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i2.3134

Abstract

Purpose: This study investigates how public financial management indicators and corporate social responsibility (CSR) efforts influence national development in Nigeria. It focuses on understanding the link between fiscal governance, private sector accountability, and human development outcomes in the context of Nigeria’s persistent development crisis. Research Methodology: The research employs a quantitative ex-post facto design, analyzing secondary data from 2003 to 2022. Key variables include Capital Expenditure, Debt-to-Revenue Ratio, and the Corruption Perception Index, alongside CSR investment data. A structured econometric model using multiple regression analysis assesses their impact on the Human Development Index (HDI). Results: Findings reveal that capital expenditure has a significant positive impact on HDI, while corruption perception negatively affects development outcomes. Debt financing contributes positively when effectively managed. Conversely, CSR investments show statistically insignificant influence, indicating a disconnect between corporate initiatives and national development priorities. Conclusion: Effective public financial management, particularly in capital investment and anti-corruption strategies, remains crucial for enhancing Nigeria’s HDI. CSR’s limited developmental impact suggests the need for stronger integration into national planning. Limitations: The study is limited by data availability on CSR activities and potential measurement biases in perception-based corruption indices. The exclusion of qualitative CSR outcomes may also under-represent its long-term development impacts. Contribution: This study offers empirical evidence for aligning fiscal discipline with responsible corporate action. It contributes to stakeholder theory and public interest accounting by proposing policy frameworks that link profitability to purposeful national development, especially in emerging economies like Nigeria.
Exploring the impact of strategic management accounting on firm competitiveness in Zimbabwe Munyepwa, Kudakwashe; Ranganayi, Charity; Mudzengerere, Liberty; Mutongereni, Noah; Gwesu, Norah Chishamiso; Machaka, Tafadzwa Hatidani
International Journal of Financial, Accounting, and Management Vol. 7 No. 2 (2025): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v7i2.2955

Abstract

Purpose: This study investigates the role of Strategic Management Accounting (SMA) in enhancing competitive advantage in Zimbabwean firms, focusing on the Balanced Scorecard (BSC), Activity-Based Costing (ABC), and Value Chain Analysis (VCA). Methodology: A mixed-methods design was employed. Qualitative data were collected through semi-structured interviews with 15 senior managers from manufacturing, financial services, and technology sectors, exploring SMA integration in strategic decision-making. Quantitative data were gathered via a survey of 100–150 medium and large enterprises, examining SMA adoption and performance impacts. Regression modelling and factor analysis assessed relationships between SMA implementation and performance indicators such as profitability, customer satisfaction, innovation, and cost efficiency. Results: The Balanced Scorecard improved strategic coherence and performance monitoring. ABC enhanced cost transparency and resource utilisation, while VCA offered insights into strategic positioning and value creation. Combined, these tools fostered strategic responsiveness, operational efficiency, and continuous improvement, positively influencing both financial and non-financial outcomes. Conclusions: SMA tools significantly support competitive advantage in Zimbabwean firms by aligning strategy, improving decision-making, and enhancing performance. Systematic integration strengthens both strategic management and performance measurement processes. Limitations: The study focused on select sectors and relied on managerial perceptions and self-reported survey data, limiting generalisability and introducing potential bias. Contributions: This research empirically validates the performance-enhancing role of SMA tools in a Zimbabwean context and provides a practical framework for integrating SMA into strategic management, demonstrating the value of a mixed-methods approach for understanding adoption and impact.
Exploring uplift modelling in direct marketing Mayes, Cindy-Lee; Govender, Krishna K
International Journal of Financial, Accounting, and Management Vol. 1 No. 2 (2019): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v1i2.81

Abstract

Purpose: This research examines the importance of an uplift marketing model compared to traditional response models, used in direct marketing. Research Methodology: A multi-method research approach was used which included a survey using an electronic questionnaire and a semi-structured interview. Results: The research findings reveal that the value of employing uplift models in direct marketing. is that it factors change in behaviour from the action, which traditional response models do not. Limitation: The study was conducted in a single institution and focused only on scustomers with banking needs. Contribution: By employing an uplift model in direct marketing it is possible to increase marketing return-on-investment and positively impact brand loyalty and brand perception. Thus, marketers need to be cognizant of these findings and strategize accordingly. Keywords: Direct marketing, Customer management, Marketing model, Marketing communication
The influence of bank size on profitability: An application of statistics Tharu, Nanda Kumar; Shrestha, Yogesh Man
International Journal of Financial, Accounting, and Management Vol. 1 No. 2 (2019): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v1i2.82

Abstract

Purpose: The main purpose of this study is to determine and evaluate the effects of bank size on the profitability of commercial banks in Nepal. Research Methodology: This study has been adopted as panel research design. 8 sample banks adopted from 28 banks using simple random sampling. The time series data between the period of 2013AD and 2018AD has been treated. The data source was Nepal Rastra Bank. Descriptive and inferential statistics were used as statistical tools. SPSS Version 20 was used for data analysis. Finding: The results of different tests proved that the profitability (ROA) has not been significantly influenced by size of the bank (Assets). Limitation: This study does not deal to those factors which help to establish this existing relationship. Contribution: These findings could be very significant information for Nepalese commercial bank officers and shareholders of these banks and policy builders advocating merger; to peep through once. Keywords: Bank size, Profitability, Return on equity, Nepalese commercial banks.
Employee participation in organizational change: A case of Tesco PLC Awadari, Adam Cassia; Kanwal, Shamsa
International Journal of Financial, Accounting, and Management Vol. 1 No. 2 (2019): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v1i2.93

Abstract

Purpose: The research work attempts to identify some of the challenges and difficulties that were associated with the recent technological changes in Tesco PLC (from cashier to customer self-checkout) and its related effect on employee attitude and performance. Research methodology: The research is a case study type; a convenient sampling method was used for selecting the sample for the study. The sample chosen for this research comprises of 3 store managers and 13 checkout staff of Tesco Express Kilburn branch. Results: The findings revealed that management and customer assistants were well educated and well aware of the on-going strategic changes by management. Management was also aware of the vital role effective communication plays in the overall success of the program but communication had not been very impressive during the initial stages. It was also revealed that customer assistants developed a negative attitude, due to the fear of job insecurity, they had the impression the self-checkout was being implemented to replace their roles. Limitations: A generalization of the phenomenon across the organization's portfolio cannot be drawn on grounds of sample size representation. It is also acknowledged that using only one retail store for the research was a significant limitation covering more stores would have added considerable information to the findings. Contribution: This study has contribution for the formulation of policies and programs that should consider the inclusion of employees as major stakeholders in the design and planning of any organizational change. Keywords: Change management, Employee, Participation, Attitude, Performance
Economic basis of evaluation of land resources and their capitalization Ugli , Мahsudov Muhammadbek Dilshodbek; Qizi, Bobomurodova Shokhsanam Shavkat
International Journal of Financial, Accounting, and Management Vol. 1 No. 2 (2019): September
Publisher : Goodwood Publishing

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.35912/ijfam.v1i2.95

Abstract

Purpose: This article covers the issues of land resources evaluation and development of proposed recommendations in improving the processes of capitalization, examining the economic foundations of their capitalization. Research Methodology: Land valuation is of significant economic and social importance. From its data, it is widely used in solving various issues of economic sectors, including land tax, determining the amounts of rent on land plots, planning the yields of agricultural crops, creating land and in general, solving all issues that are closely related to land use. Results: New methods of capitalizing on land use have been proposed. Limitations: Capitalization issues are carried out on the basis of decisions of the executive power. In the introduction of experiments into practice, government decisions are relied on. Contribution: Modern methods of assessing land resources lead to sustainable economic growth. Keywords: Land resources, Valuation, Rent, Capital, Privatization

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