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Nia D Simanjuntak
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International Journal of Economics, Business Management and Accounting
Published by MULTITECH PUBLISHER
ISSN : -     EISSN : 30326028     DOI : https://doi.org/10.59890/ijebma.v6i2
Core Subject : Economy, Science,
International Journal of Economics, Business Management and Accounting (IJEBMA) is a research journal in the discipline of economics, business, management, information management, and accounting which is aimed to contribute to a novelty or state-of-the-art academic development or real-world business applications or both. This journal encompasses original research articles, including Economics, Business, management, Accounting, Finance, Behavioral Accounting, Accounting Management, information management, business Ethics, and entrepreneurship. IJEBMA is published by Multitech Publisher twice a year (January and July).
Articles 92 Documents
A Study on the Application of Signaling Effects in Strategic Human Resource Information Disclosure Fengzhen Xu
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 8 No. 2 (2026): July 2026
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v8i2.3523

Abstract

Strategic human resource information disclosure has emerged as an important mechanism through which firms communicate their human capital quality and management capabilities to external stakeholders. Drawing upon signaling theory, this study develops a theoretical framework to examine how signaling effects operate in the context of strategic human resource disclosure. The analysis identifies three distinct signaling mechanisms: signaling to capital markets regarding firm value, signaling to labor markets regarding employment conditions, and signaling to internal stakeholders regarding organizational commitment. The study further explores the conditions under which HR disclosure signals are credible, including signal costliness, observability, and imitation difficulty. Boundary conditions that moderate signaling effectiveness are examined, including firm characteristics, disclosure attributes, and stakeholder characteristics. The theoretical framework reveals that HR disclosure signals may have differential effects on multiple receiver groups, creating potential trade-offs for firms. The study contributes to the literature by providing a comprehensive theoretical account of signaling mechanisms in HR disclosure and offers implications for both research and practice.
The Digital-Inclusive Nexus: How Technology-Mediated HRM Practices Foster Employee-Driven Social Responsibility in Smes Dahao Li
International Journal of Economics, Business Management and Accounting (IJEBMA) Vol. 8 No. 2 (2026): July 2026
Publisher : MultiTech Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.59890/ijebma.v8i2.3525

Abstract

This paper grew out of a puzzle I encountered during fieldwork in three Chinese SMEs. Some employees in these firms volunteered for community projects and environmental initiatives. Others did not. What explained the difference? I set out to answer this question by looking at how inclusive HRM practices shape employees' voluntary social-responsibility behaviors. I also wanted to know whether digital technologies—which these firms had adopted at different levels—amplified or dampened those effects. I used stakeholder theory, self-determination theory, and digital embeddedness theory as my conceptual lenses. To test my ideas, I conducted a multi-case grounded-theory study of three SMEs in the Yangtze River Delta. I carried out 18 semi-structured interviews, reviewed internal company documents, and examined publicly available CSR materials. My analysis revealed a consistent pattern. Employees who experience inclusive HRM—characterized by equity, development, support, and participation—develop stronger psychological ownership of their organization. This leads them to perceive their employer as genuinely committed to social values. That perception, in turn, motivates them to act in socially responsible ways on their own initiative. Digital tools play a moderating role: when they make HR processes transparent and accessible, they strengthen the entire chain. When they are used for surveillance, the chain weakens. These findings contribute to CSR scholarship by showing the micro-level processes through which HRM affects employee behavior, and they offer practical guidance for SMEs with limited resources.

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