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International Journal of Economics, Management and Accounting
Published by CV. LAFADZ JAYA
ISSN : -     EISSN : 29887615     DOI : -
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
International Journal of Economics, Management and Accounting (IJEMA) | ISSN (e): 2988-7615 publishes research articles related to Economics, Management and Finance. The research studies that are acceptable for publication in this journal are: Economics: development economics, applied economics, monetary economics, public economics, industrial economics, international and regional economics, natural resource economics, human resource economics, and sharia economics). Management: Strategic Management, Marketing Management, Public Relations Management, Sales Management, Procurement Management, Finance and Accounting Management, Human Resources Management, Technology and Information Management, R&D Management, Engineering Management, Project Management, Risk Management, Change Management). Accounting: Financial Accounting, Auditing, Management Accounting, Cost Accounting, Tax Accounting, Budgeting, Governmental Accounting, and Accounting System.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 5 Documents
 1 
Search results for , issue "vol. 3 no. 7 (2025)" : 5 Documents clear
Determinants of International Public Sector Accounting Standards (IPSAS) Adoption: An Institutional, Political, and Cultural Perspective from Developing Economies Richard Doe Dartey; Jignesh Valand
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 7 (2025)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i7.113

Abstract

This study examines the institutional, political, and cultural determinants influencing the adoption of International Public Sector Accounting Standards (IPSAS), with a particular focus on developing economies such as Ghana. The research employs a qualitative descriptive approach based on an extensive review of academic literature, policy documents, and reports from international organizations. Drawing on institutional theory, the study identifies ten critical factors shaping IPSAS adoption: awareness level, implementation cost, technical capacity, education and experience, expertise availability, top management support, external pressure, technological readiness, transition management, and strategic planning. Evidence from prior studies suggests that IPSAS adoption is primarily driven by institutional pressures, including coercive influences from international organizations and mimetic tendencies among countries seeking legitimacy (Amiri & Hamza, 2020); (Chatti et al., 2024). Additionally, empirical findings indicate that factors such as training, cost, and technological infrastructure significantly influence successful implementation (Ademola et al., 2019). The study contributes to the literature by integrating institutional and contextual perspectives to explain IPSAS adoption behavior. It provides policy-relevant insights for governments aiming to enhance transparency, accountability, and comparability in public sector financial reporting.
Financial Openness and Income Inequality in Sub-Saharan Africa: The Moderating Roles of Development Level and Land Access Mounoufié Valery KOFFI; Konan Abogni Augustin KOUADIO
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 7 (2025)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i7.138

Abstract

This study investigates the relationship between financial openness and income inequality in Sub-Saharan Africa, emphasizing the moderating roles of development level and access to land. While the literature provides mixed evidence on whether financial openness exacerbates or mitigates inequality, limited attention has been given to the transmission channels through which these effects operate, particularly in developing regions. Using a panel dataset of 38 Sub-Saharan African countries over the period 2010–2019, this study employs the system Generalized Method of Moments (GMM) to address endogeneity concerns and capture dynamic effects. The findings reveal a dual and asymmetric impact of financial openness. De facto financial openness—capturing actual cross-border financial flows—significantly reduces income inequality, whereas de jure openness—reflecting policy-based financial liberalization—tends to increase inequality. Importantly, the results demonstrate that access to land mitigates the inequality-enhancing effect of de jure openness, suggesting that land distribution plays a crucial redistributive role. Furthermore, the level of economic development amplifies the inequality-reducing impact of de facto openness, indicating that structural conditions shape the inclusiveness of financial integration. These findings contribute to the literature by integrating structural and resource-based channels into the financial openness–inequality nexus. From a policy perspective, the results highlight that financial liberalization alone is insufficient to ensure equitable outcomes; complementary policies promoting inclusive access to productive assets, particularly land, are essential. Strengthening institutional frameworks and addressing structural inequalities are therefore critical to maximizing the distributive benefits of financial openness in Sub-Saharan Africa.
Globalization Dimensions and Poverty Dynamics in Indonesia: Evidence from a Vector Error Correction Model (VECM) Qurrota Ayu Nindien; Arivina Ratih Yulihar Taher; Asih Murwiati; I Wayan Suparta; Neli Aida
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 7 (2025)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i7.157

Abstract

This study investigates the long-run and short-run relationships between globalization dimensions, economic growth, income inequality, and poverty in Indonesia. While globalization is widely considered a driver of economic development, its impact on poverty remains theoretically ambiguous and empirically mixed, particularly in developing countries. This study addresses this gap by examining multiple dimensions of globalization—economic globalization, social globalization, and economic cooperation—within a unified econometric framework. Using annual time series data from 1984 to 2020, this study employs the Vector Error Correction Model (VECM) to capture both short-term dynamics and long-term equilibrium relationships among variables. The results confirm the existence of cointegration, indicating a stable long-run relationship between poverty and its determinants. In the long run, economic growth, economic globalization, social globalization, and economic cooperation are found to significantly reduce poverty. In contrast, income inequality has a positive and statistically significant effect, suggesting that unequal income distribution remains a key structural barrier to poverty reduction. However, the short-run results reveal that none of the explanatory variables significantly influence poverty, highlighting the delayed transmission mechanism of globalization and macroeconomic factors. These findings suggest that the benefits of globalization are not immediate but materialize over time through structural transformation processes. From a policy perspective, the study emphasizes that globalization alone is insufficient to alleviate poverty without inclusive growth policies. Reducing inequality, improving human capital, and strengthening sectoral productivity—particularly in agriculture—are essential to ensuring that globalization contributes to sustainable poverty reduction in Indonesia.
Resilient Organizations in Turbulent Economies: A Conceptual Model of Adaptive Strategy Riinawati Riinawati
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 7 (2025)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i7.281

Abstract

This study develops a conceptual model of adaptive strategy to explain how organizations build resilience in turbulent economic environments. Increasing global uncertainty—driven by economic volatility, technological disruption, and geopolitical instability—has challenged traditional strategic management approaches that rely on stability and predictability. Existing frameworks often treat resilience and strategy as separate constructs, limiting their explanatory power in dynamic contexts. This study addresses this gap by integrating resilience theory and adaptive strategy into a unified conceptual framework. Using a qualitative conceptual approach, this research synthesizes insights from strategic management, organizational theory, and complexity theory. The proposed model conceptualizes resilience as a dynamic capability that enables organizations to anticipate, absorb, and adapt to external shocks. Adaptive strategy is framed as an iterative process shaped by environmental uncertainty, organizational learning, and resource reconfiguration. The study identifies three core dimensions of organizational resilience: strategic flexibility, adaptive capacity, and institutional alignment. These dimensions interact to form a feedback-driven system that enhances organizational survival and long-term performance. The findings suggest that resilience is not a static attribute but a continuous process of strategic adaptation. This study contributes to the literature by offering an integrative framework that bridges resilience and strategy, providing a foundation for future empirical research. From a managerial perspective, the model highlights the importance of agility, learning, and institutional responsiveness in navigating turbulent economic environments.
Rethinking Global Economic Systems: A Unified Framework of Inequality, Sustainability, and Institutional Evolution Raden Rudi Alhempi; Supaphorn Akkapin
International Journal of Economics, Management and Accounting (IJEMA) Vol. 3 No. 7 (2025)
Publisher : Lafadz Jaya Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47353/ijema.v3i7.310

Abstract

This study develops a unified conceptual framework to rethink global economic systems by integrating three critical dimensions: inequality, sustainability, and institutional evolution. Existing economic paradigms have largely treated these dimensions in isolation, resulting in fragmented policy approaches and limited explanatory power in addressing contemporary global challenges. This paper argues that the persistent rise in inequality, coupled with environmental degradation and institutional inefficiencies, reflects a systemic imbalance embedded within the current global economic architecture. Drawing on interdisciplinary insights from economics, institutional theory, and sustainability studies, this research adopts a qualitative conceptual approach to synthesize existing theoretical perspectives. The proposed framework conceptualizes global economic systems as dynamic and co-evolving structures in which distributional outcomes, environmental constraints, and institutional arrangements are interdependent. The analysis highlights how unequal resource allocation undermines sustainability goals, while weak institutional evolution constrains inclusive economic transformation. The study contributes to the literature by offering a holistic and integrative model that bridges the gap between growth-oriented and sustainability-oriented paradigms. It further provides a foundation for rethinking policy design by emphasizing the need for systemic alignment across economic, environmental, and institutional dimensions. The findings suggest that achieving long-term global stability requires a transition toward inclusive, adaptive, and sustainability-driven economic systems..

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