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IJEFSD
Published by Research Parks Publishing
ISSN : 26154021     EISSN : 26206269     DOI : https://doi.org/10.31149/ijefsd.v7i1
Core Subject : Economy,
Economics, Econometrics & Finance
International Journal on Economics, Finance and Sustainable Development (IJEFSD) is an international, peer-reviewed, and scholarly journal aimed at being a platform for interdisciplinary researchers across the globe to develop and advance both theory and practice of economics and finance while considering sustainability. IJEFSD welcomes all well-developed papers exploring areas of economics and finance including papers in area of sustainable development. Moreover, the journal accepts research articles based but concerning a topic of interest in the field of sustainability whilep pointing out fields, such as, economics, marketing, business, management, sociology and and other related ones.
Arjuna Subject : Ilmu Ekonomi, Ekonometrika dan Keuangan (semua kategori) - Ilmu Ekonomi, Ekonometrika dan Keuangan (Lain-Lain)
Articles 767 Documents
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The Importance of Green Accounting Readiness for Pioneering Companies: A Review Study Wissam Abdulkadhum Abdulridha
International Journal on Economics, Finance and Sustainable Development Vol. 8 No. 2 (2026): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v8i2.5688

Abstract

The aim of this research is to examine the previous literature on leading companies\' readiness to implement green accounting in the face of environmental pressures and sustainability-driven competition. As regulatory requirements, stakeholder expectations, and market dynamics lean towards responsible business practices, leading companies are increasingly required to incorporate environmental considerations into their strategic and operational frameworks, which reflects their green accounting readiness. Green accounting readiness refers to an organisation\'s readiness to adopt environmental accounting systems, measure and disclose environmental costs, and integrate sustainability indicators into financial and managerial decision-making processes. Results show that leading companies with higher levels of green accounting readiness are more capable of addressing environmental challenges, engaging investors and environmentally-conscious customers, and enabling innovation in volatile markets.
The Bidirectional Relationship Between Geopolitical Risks and Volatility Spillovers in Global Energy Markets: An Econometric Study Using DCC-MGARCH Models Shatha Salem Dily
International Journal on Economics, Finance and Sustainable Development Vol. 8 No. 2 (2026): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v8i2.5692

Abstract

The research aims to analysis relationship reciprocity between Risks Geopolitics and transfer fluctuations in markets Energy Global, with the focus on group from countries Producer oil gas The Properties Geopolitics volatile, These are : Nigeria, Venezuela, Iraq, Kazakhstan, Azerbaijan, during The period 2011–2024 . Depends Search on index Risks Geopolitical ( GPR Index ) as a variable major To measure level non Stability Political And security, to side returns Prices oil Global As an indicator For markets Energy, That's in framework standard He depends on model decline Self Conditional multi Variables with Link policeman Dynamic ( DCC-MGARCH ) measurement dynamism Contrast Subscriber and connections variable Time between Variables place The study concluded Search to presence relationship correlation dynamism Positive between to rise Risks Geopolitics and increase Fluctuations Prices Energy Global, with contrast in intensity transmission fluctuations between countries place Search Accordingly To the degree Stability Political And the structure yield Oil, as Showed Results that periods crises Global like pandemic COVID -19 and the crisis Russian Ukrainian Enhance from power Interdependence between Risks Geopolitics and markets Energy, In what Reflects sensitive This is amazing markets For shocks Political, And contributes this Search in deepening to understand mechanisms transmission Risks in markets Energy Global Presentation framework standard maybe Accreditation attic in analysis relationship between Stability Geopolitics and fluctuations The markets .
The Importance of Global Value Chain Formation under Digital Policies: An Analytical Study of the Impact of Digital Sovereignty on International Trade Patterns Sahar Kareem Gatae Ali
International Journal on Economics, Finance and Sustainable Development Vol. 8 No. 2 (2026): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v8i2.5701

Abstract

The research aims to analysis importance formation chains value global in shadow Escalation Policies Digital and growth Heading countries about Sovereignty Digital, with the focus on effect This is amazing Transformations in Patterns commerce International during The period 2018–2024 in all from States United China Germany Korea Southern And Singapore . And it starts Search from hypothesis Basic Its meaning that Transformation digital did not It is merely factor assistant in Strengthening commerce Global, but rather become element Structurally He returns formation chains Value via re distribution stages Production Services Approved on Data and technologies Digital, and appearance Patterns New from organization Economic It is characterized Increasingly blocs Digital And it declined openness Global Traditional . As well . It is clear Search that Policies Related With sovereignty Digital, like legislation protection Data and restrictions on flow Information Contributed in re Structure chains Value Global about More from Retail Geopolitics and competition Technological between forces The major one . And it concludes Search to that States United China They represent Two models Different in Governance Digital, while Seeking Germany to investigation balance between Manufacturing Applicant and organization European, And strengthen Korea Southern Its location in chains Similarities connectors Global, in when Stand out Singapore As a center mediator pivotal in flows Data and trade Digital, Which Reflects transmission Economy Global to model more Complexity He does On " Globalization" Restricted Digitally and re- identification concept Value in Economy International.
The Effects of Relationship Marketing and Strategic Innovation on Long-Term Competitive Advantage in Changing Market Conditions Ahmed Sameer. N. Al-Thabit
International Journal on Economics, Finance and Sustainable Development Vol. 8 No. 2 (2026): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v8i2.5709

Abstract

In today’s volatile business environments, marked by fast technological change, customer preferences that keep shifting, and global disruptions, firms have to develop sustainable competitive advantages over time. This conceptual paper looks at how relationship marketing (RM) and strategic innovation work together to shape long-term competitive advantage (CA). Based on the Resource-Based View (RBV) and Dynamic Capabilities Theory (DCT), RM helps firms build relational resources and nurture repeat trust, basically customer loyalty. Strategic innovation in turn supports adaptation, and also enables differentiation, so the firm can keep moving forward even when the market behaves oddly. When these two efforts are combined, they can strengthen resilience and drive better performance in dynamic markets. The paper then proposes a general framework and discusses what it means for both theory and day to day practice.
Assessing the Impact of Oil Shocks on Banking Liquidity Indicators in Iraq: For the Period 2015-2024 Jinan Salim Hilal
International Journal on Economics, Finance and Sustainable Development Vol. 8 No. 2 (2026): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v8i2.5719

Abstract

This research examines how oil shocks, both positive and negative, affected banks liquidity indicators, which drive Iraq's financial activity. Iraqi indices for 2015–2024: liquid asset to total asset, short-term liabilities, and client deposit to total loan ratios. Data is released annually. Modern econometric approaches were utilised to study economic variables and their time series. Stationarity, cointegration (with the boundary approach), VECM, and ARDL statistical models were utilised. Negative oil shocks correlate directly with bank liquidity metrics, the data show. Iraq's economy relies on oil income for over 85% of its revenue, making it sensitive to shocks. The findings show that negative shocks affect the indices more than positive ones. Study results and suggestions are its conclusion.
The Role of Artificial Intelligence in Reducing The Risks of Cloud Accounting Hussien Sabea Khamees
International Journal on Economics, Finance and Sustainable Development Vol. 8 No. 2 (2026): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v8i2.5725

Abstract

This study aimed to examine the impact of artificial intelligence in reducing the risks of cloud accounting. The study addressed artificial intelligence in terms of its advantages, limitations, and objectives, as well as a comparison between human intelligence and artificial intelligence. It also explained cloud computing and its risks, and the extent to which artificial intelligence can be utilized to mitigate these risks. The most important risks that can be addressed using artificial intelligence include (human errors, financial manipulation, and cyber manipulation). The study found that artificial intelligence has an effect in reducing risks associated with cloud computing. The study recommended that companies should pay attention to artificial intelligence as an important tool for enhancing security levels in accounting.
Islamic Fiscal Policy and Its Impact on Addressing Public Budget Deficits: An Applied Analytical Study Musaab Mohammed Sayel Alamheedy
International Journal on Economics, Finance and Sustainable Development Vol. 8 No. 2 (2026): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v8i2.5727

Abstract

One of the most visible issues affecting a lot of modern economies is public budget deficit, particularly in developing economies with low public revenues and high public spending. Increasingly, traditional financing tools that are based on loans are being relied upon, and there is a need to seek out more sustainable and equitable sources of financing. The purpose of this research is to analyze the role of Islamic financial policy in solving the public budget deficit problem by examining the most important tools of Islamic financial policy such as Zakat, Waqf, Islamic sukuk and other financial resources which can assist in supporting public revenues and decrease the tension on public balance. The research used descriptive-analytical method in studying the theoretical foundation of Islamic financial policy as well as Applied Analysis method in estimating potential contribution of some of the Islamic financial policy tools to the reduction of the budget deficit. The research has come to some conclusions, the most important of which is that the implementation of Islamic financial policy tools can contribute effectively in improving public revenues, lessening the pressure of government spending in certain social sectors and offering alternative financing mechanisms based on the concept of justice and economic solidarity. In addition, the study suggests the requirement of creating institutional and legislative structures and supporting the application of Islamic financial instruments in the current financial policy.
The Shift Toward Payment Systems Alternative to tit SWIFT System and Its Role in Redistributing International Financial Power Suad Jawad Kadhim
International Journal on Economics, Finance and Sustainable Development Vol. 8 No. 2 (2026): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v8i2.5728

Abstract

Tit research aims to study transformation increasing about systems payments tit alternative on system SWIFT analysis turn in re distribution power finance international in shadow variables economic geopolitics accelerated, and it reviews search status system SWIFT As structure basic for communications finance global, and factors that it paid number from countries to search on alternatives for him, and in Introduction sanctions economic and desire in strengthening sovereignty finance, and reduce accreditation on dollar American, and benefit from developments technology in area payments digital. As well it deals search most prominent systems tit alternative, like order Chinese CIPS and tit system Russian SPFS, addition to Initiatives regional and currencies digital Issued on banks centrality, with statement Its goals and its ability on to support transactions tit passerby for tit borders and it analyzes search antiquities potential for this transformation on structure order financial global, from where reducing concentration in influence financial international, and strengthening use currencies local in commerce international, and appearance system financial more pluralism and balance. Likewise discuss challenges that faces this is amazing systems, among them limitations Spread, and requirements trust International, difficulties integration between networks tit different ones, and continuation Status pivotal for tit dollar in economy Global and it depends tit study on curriculum descriptive analytical from during review literature economic finance and reports international tit connection and tit end to that alternatives emerging no represents in tit time current alternative complete for tit system SWIFT, unless that it reflect transformation gradually about pluralism greater in structure finance international, in what may contributes In tit future in reformation scales power finance global expanding margin independence financial for countries tit seeker to diversification channels payments settlements international.
Mechanisms for Managing Innovation Activity in Enterprises: An Integrated Framework for Emerging Economies Mahmudov Kahramon Saydullayevich; Gloria Oluchukwu Okeke
International Journal on Economics, Finance and Sustainable Development Vol. 8 No. 2 (2026): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v8i2.5730

Abstract

Research objectives: This study investigates the mechanisms through which enterprises in transition economies, with particular focus on Uzbekistan, can effectively manage innovation activity. The primary objectives are to identify the key organizational, institutional, and technological drivers that facilitate or hinder innovation management; to assess the relative effectiveness of formal and informal innovation governance mechanisms; and to propose an integrated management framework tailored to the socioeconomic context of emerging economies. Design/Methodology/Approach: A mixed-methods research design was employed, combining a structured questionnaire survey administered to 148 enterprises across manufacturing, services, and technology sectors with semi-structured interviews conducted with 24 senior managers and innovation officers. Quantitative data were analyzed using weighted scoring models and descriptive statistical analysis, while qualitative findings were processed through thematic content analysis. Enterprises were stratified by size, ownership type, and industry sector to ensure representativeness. Research findings: Empirical results indicate that regulatory and bureaucratic barriers represent the most pervasive obstacle to innovation, particularly in state-owned enterprises (63%) and SMEs (71%). R&D investment intensity emerged as the highest-weighted criterion in the composite innovation management index, yielding a weighted score of 1.05 out of a possible 1.25. Cross-functional collaboration and external partnership intensity received the lowest composite scores, suggesting systemic weaknesses in collaborative innovation governance. Private enterprises demonstrated greater agility in technology adoption but faced more pronounced challenges in retaining qualified personnel. Theoretical contributions/Originality: This research contributes to the innovation management literature by proposing a six-dimensional Innovation Governance Index (IGI) specifically calibrated for transition economy contexts. Unlike existing frameworks developed primarily for advanced industrial economies, the IGI incorporates institutional readiness and regulatory environment as weighted variables, providing a more contextually valid measurement tool. Implications for practitioners/policy: Findings suggest that enterprise managers should prioritize formalizing innovation processes and investing in knowledge management infrastructure. Policymakers are advised to streamline regulatory procedures for innovation-active enterprises and incentivize cross-sectoral technology partnerships. The establishment of innovation hubs and technology transfer centers is particularly recommended. Limitations/Research implications: This study is constrained by its geographic focus on Uzbekistan and the cross-sectional nature of the survey, which limits causal inference. Future research should employ longitudinal panel data and extend comparative analysis to other Central Asian economies to validate and refine the proposed IGI framework.
The Impact of Digital Transformation on Improving Human Resource Management Performance: The Mediating Role of Strategic Decision Quality – an Analytical Study in the Ministry of Education / Al-Karkh II Directorate Ali Abdul Salam Abdul Daim
International Journal on Economics, Finance and Sustainable Development Vol. 8 No. 2 (2026): International Journal on Economics, Finance and Sustainable Development (IJEFSD
Publisher : Research Parks Publishers

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.31149/ijefsd.v8i2.5734

Abstract

In this research, an effort will be made to investigate the impact of digital transformation on the performance of human resource management (HRM) performance, through the mediation of the quality of strategic decision making in the Ministry of Education, the Directorate of Al-Karkh II. Digital Transformation is assumed as an independent variable, whose dimensions include digital skills, digital technology adoption and digital working environment. Strategic decision quality acts as the mediator, which has dimensions such as decision relevance, decision acceptance and decision quality. The dependent variable in the research is HRM performance, which includes dimensions of task performance, administrative performance and capability performance. The descriptive analytical approach was used in this study. For data collection, questionnaires were distributed among the random samples of 286 employees and administrative executives of the Directorate of the Second Karkh. Data were analyzed using SPSS v26 and AMOS v24 software and through using appropriate statistical tools such as multiple linear regression and structural equation modeling. From the findings, it is clear that there is a significant positive influence of digital transformation on HRM performance and significant influence of digital transformation on strategic decision quality. Moreover, there is significant influence of strategic decision quality on HRM performance. It has been found that there is partial mediation of strategic decision quality in the relationship between digital transformation and HRM performance. Therefore, the importance of using digital technologies in the process of administrative and strategic decision to improve the performance of organization should be noted. Based on the findings of the study, some recommendations can be given to increase the effectiveness of digital transformation initiatives, develop employees' digital skills, provide integrated digital working environment and use modern digital technologies to support the quality of strategic decisions.

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