Oikonomia Review: Journal of Economics, Management, and Accounting
Oikonomia Review is a peer-reviewed, open-access academic journal published by Kalam Practica Media. The journal focuses on the advancement of knowledge in economics, management, accounting, and business strategy. It provides a scholarly platform for researchers, academics, practitioners, and policymakers to disseminate high-quality research and innovative ideas that contribute to the development of economic and business sciences. Oikonomia Review publishes high-quality manuscripts including empirical research, conceptual and theoretical papers, systematic literature reviews, policy analyses, case studies, and methodological or applied research notes that offer clear contributions to knowledge and practice. Scope of the Journal - The journal covers (but is not limited to) the following areas: - Macroeconomics and Economic Development - Microeconomics, Consumer Behavior, and Market Dynamics - International Economics, Trade, and Regional Integration (including ASEAN) - Public Economics, Governance, and Digital Government Performance - Financial Economics, Banking, and Financial Inclusion - FinTech, Digital Finance, and Payment Systems - Corporate Finance, Investment, and Risk Management - ESG, Sustainability, Green Finance, and Responsible Business - Strategic Management, Innovation, and Competitive Advantage - Entrepreneurship, SMEs, and Business Resilience - Marketing, Services, Tourism, and Hospitality Management - Operations, Supply Chain, and Business Analytics - Human Resource Management, Organizational Behavior, and Leadership - Accounting, Auditing, and Corporate Governance - Business Policy, Regulation, and Institutional Analysis Oikonomia Review welcomes interdisciplinary and collaborative works that integrate economics, management, and policy perspectives, particularly studies that strengthen understanding of organizational and market outcomes in real-world contexts.
Articles
17 Documents
<![CDATA[AI-Augmented Decision-Making Capability, Dynamic Capability, and SME Performance: The Mediating Role of Strategic Agility among Vietnamese SMEs ]]>
<![CDATA[Nguyễn Thị Thu Hà]]>;
<![CDATA[Khamla Phommavong]]>
<![CDATA[ Oikonomia Review: A Journal of Applied Management, Accounting, and Business Strategy Vol. 2 Núm. 1 (2026): Oikonomia Review: Journal of Economics, Management, and Accounting ]]>
Publisher : <![CDATA[Kalam Practica Media ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Artificial intelligence (AI) has become a strategic resource that reshapes managerial decision-making by enabling organizations to analyze large volumes of structured and unstructured data, identify emerging market patterns, and improve strategic responsiveness. Although AI adoption among small and medium-sized enterprises (SMEs) continues to accelerate across Southeast Asia, evidence explaining how AI-enabled managerial capability is translated into superior organizational performance remains fragmented, particularly within emerging economies. This study investigates the relationships among AI-augmented decision-making capability, dynamic capability, strategic agility, and SME performance using Vietnamese SMEs as the empirical context. A quantitative explanatory design was employed by surveying 350 SME owners and senior managers representing manufacturing, retail, logistics, information technology, and professional service sectors. Data were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) with SmartPLS 4. The findings demonstrate that AI-augmented decision-making capability exerts a significant positive influence on both dynamic capability and strategic agility. Dynamic capability enhances strategic agility while simultaneously contributing to organizational performance. Strategic agility emerges as the strongest predictor of SME performance and partially mediates the relationship between AI capability and organizational outcomes. The structural model explains 69.4% of the variance in SME performance, indicating substantial predictive power. These findings suggest that technological investment alone is insufficient to improve firm performance. Organizations derive greater value from AI when digital technologies are integrated with adaptive organizational capabilities, continuous learning, flexible resource reconfiguration, and rapid strategic decision processes. The study extends Dynamic Capability Theory by positioning AI-augmented decision-making capability as an antecedent of organizational agility and provides practical guidance for SME managers and policymakers seeking to strengthen digital competitiveness within emerging economies.]]>
<![CDATA[ESG Orientation and Corporate Innovation Performance: Structural Equation Modeling of Organizational Learning Capability in ASEAN Manufacturing Firms ]]>
<![CDATA[Somchai Prasert]]>
<![CDATA[ Oikonomia Review: A Journal of Applied Management, Accounting, and Business Strategy Vol. 2 Núm. 1 (2026): Oikonomia Review: Journal of Economics, Management, and Accounting ]]>
Publisher : <![CDATA[Kalam Practica Media ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This research evaluates the structural relationships linking environmental, social, and governance orientation to corporate innovation performance, specifically testing the underlying mediating function of organizational learning capability within manufacturing networks. Confirmatory covariance-based structural equation modeling via IBM SPSS AMOS 26 software was executed on a cross-sectional dataset matching secondary sustainability index scores with primary survey disclosures from 412 large-scale manufacturing firms across Indonesia, Malaysia, Thailand, and Vietnam. The empirical findings confirmed that Environmental, Social, and Governance (ESG) Orientation exerts a significant positive effect on Organizational Learning Capability (β = 0.542, p < 0.001) and Corporate Innovation Performance (β = 0.218, p < 0.01). Organizational Learning Capability also demonstrated a strong positive influence on Corporate Innovation Performance (β = 0.476, p < 0.001) and significantly mediated the relationship between ESG Orientation and Corporate Innovation Performance (β = 0.258, p < 0.001). Furthermore, the proposed structural model achieved satisfactory goodness-of-fit, with χ²/df = 1.842, Comparative Fit Index (CFI) = 0.968, Tucker-Lewis Index (TLI) = 0.963, and Root Mean Square Error of Approximation (RMSEA) = 0.044, indicating that the model adequately represents the observed data.]]>
<![CDATA[Digital Financial Capability, Financial Resilience, and Sustainable Business Growth in Cambodian MSMEs: A Moderated Mediation PLS-SEM Approach ]]>
<![CDATA[Chea Sovann]]>
<![CDATA[ Oikonomia Review: A Journal of Applied Management, Accounting, and Business Strategy Vol. 2 Núm. 1 (2026): Oikonomia Review: Journal of Economics, Management, and Accounting ]]>
Publisher : <![CDATA[Kalam Practica Media ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study examines the structural relationships between Digital Financial Capability and Sustainable Business Growth by investigating the mediating role of Financial Resilience and the moderating effect of FinTech Adoption. A cross-sectional quantitative research design was employed, involving 364 validated responses from MSME owner-managers across the major economic regions of Cambodia. The proposed research model was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) implemented in SmartPLS 4, while hypothesis testing was performed using a bootstrapping procedure with 5,000 resamples. The empirical findings indicate that Digital Financial Capability exerts a significant positive effect on both Financial Resilience (β = 0.434, p < 0.001) and Sustainable Business Growth (β = 0.245, p < 0.001). Financial Resilience also demonstrates a significant positive influence on Sustainable Business Growth (β = 0.388, p < 0.001), confirming its role as a key mediating mechanism through which digital financial capability contributes to long-term business performance. FinTech Adoption significantly moderates the relationship between Digital Financial Capability and Financial Resilience (interaction effect: β = 0.162, p = 0.002), indicating that the positive impact of digital financial capability becomes stronger as firms adopt financial technologies more extensively. These findings suggest that developing digital financial capability alone is insufficient to ensure sustainable business growth. Instead, MSMEs must complement financial competencies with the effective adoption of digital financial technologies to strengthen organizational resilience and improve long-term business sustainability. The study extends the Resource-Based View by demonstrating that digital capabilities and FinTech adoption operate as complementary strategic resources that jointly enhance organizational resilience and sustainable business growth within emerging economies.]]>
<![CDATA[Green Intellectual Capital and Circular Economy Practices for Sustainable Competitive Advantage: A Covariance-Based Structural Analysis of Manufacturing Firms ]]>
<![CDATA[Gianluca Zammit]]>
<![CDATA[ Oikonomia Review: A Journal of Applied Management, Accounting, and Business Strategy Vol. 2 Núm. 1 (2026): Oikonomia Review: Journal of Economics, Management, and Accounting ]]>
Publisher : <![CDATA[Kalam Practica Media ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study investigates the structural pathways linking green intellectual capital and circular economy practices to sustainable competitive advantage within the manufacturing sector. A deductive quantitative research design was deployed, collecting empirical survey data from 412 senior operations and sustainability executives managing large-scale manufacturing facilities. Covariance-based structural equation modeling was executed within the IBM SPSS AMOS environment to evaluate the psychometric properties of the measurement framework and test the direct and indirect structural path hypotheses via maximum likelihood estimation. The structural model confirmed that Green Intellectual Capital exerts a significant positive effect on Circular Economy Practices (β = 0.542, p < 0.001) and Sustainable Competitive Advantage (β = 0.318, p < 0.001). Circular Economy Practices also demonstrated a strong positive influence on Sustainable Competitive Advantage (β = 0.456, p < 0.001). The indirect effect of Green Intellectual Capital on Sustainable Competitive Advantage through Circular Economy Practices was statistically significant (β = 0.247, p < 0.001), indicating partial mediation. The proposed structural model achieved satisfactory goodness-of-fit, with χ²/df = 1.782, Comparative Fit Index (CFI) = 0.968, Tucker-Lewis Index (TLI) = 0.961, Root Mean Square Error of Approximation (RMSEA) = 0.043, and Standardized Root Mean Square Residual (SRMR) = 0.038. These findings suggest that manufacturing firms can strengthen their sustainable competitive advantage by integrating green intellectual capital with circular economy practices, enabling environmental knowledge and organizational capabilities to be translated into long-term strategic value.]]>
<![CDATA[Responsible Artificial Intelligence Adoption and Employee Innovative Behavior in the Service Industry: A PLS-SEM Mediation Analysis of Psychological Empowerment ]]>
<![CDATA[Kofi Mensah]]>
<![CDATA[ Oikonomia Review: A Journal of Applied Management, Accounting, and Business Strategy Vol. 2 Núm. 1 (2026): Oikonomia Review: Journal of Economics, Management, and Accounting ]]>
Publisher : <![CDATA[Kalam Practica Media ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[This study examines the influence of Responsible Artificial Intelligence Adoption on Employee Innovative Behavior by investigating the mediating role of Psychological Empowerment within service organizations. A cross-sectional quantitative research design was employed using data collected from 485 employees working in the service sector. The proposed research model was analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) implemented in SmartPLS 4. Measurement model reliability and validity were evaluated prior to testing the structural relationships, while hypothesis testing was conducted using a bootstrapping procedure with 5,000 resamples. The empirical findings indicate that Responsible Artificial Intelligence Adoption exerts a significant positive effect on Psychological Empowerment (β = 0.584, p < 0.001) and Employee Innovative Behavior (β = 0.412, p < 0.001). Psychological Empowerment also serves as a significant partial mediator between Responsible Artificial Intelligence Adoption and Employee Innovative Behavior, with a statistically significant indirect effect (β = 0.298, p < 0.001). Furthermore, the proposed model demonstrated satisfactory predictive capability and model fit, with a predictive relevance value (Q²) exceeding 0.35, a Standardized Root Mean Square Residual (SRMR) of 0.052, and a Normed Fit Index (NFI) of 0.912. These findings suggest that the successful implementation of responsible and transparent artificial intelligence systems extends beyond technological efficiency by strengthening employees' psychological empowerment. When AI technologies are perceived as ethical, transparent, and supportive rather than controlling, employees experience greater autonomy, competence, and meaningfulness in their work. These psychological conditions encourage higher levels of creativity and innovative behavior, enabling service organizations to leverage responsible AI as a strategic resource for enhancing workforce innovation and sustaining organizational competitiveness.]]>
<![CDATA[Data Privacy Governance, Consumer Trust, and Continued Use of E-Wallets in Cambodia: The Mediating Role of Perceived Fairness ]]>
<![CDATA[Sokha Chan]]>;
<![CDATA[Trần Văn Nam]]>
<![CDATA[ Oikonomia Review: A Journal of Applied Management, Accounting, and Business Strategy Vol. 2 Núm. 2 (2026): Oikonomia Review: Journal of Economics, Management, and Accounting ]]>
Publisher : <![CDATA[Kalam Practica Media ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[E-wallet ecosystems have expanded rapidly in Cambodia, yet sustained use increasingly depends on consumer confidence in how platforms handle personal data. While technical security remains important, consumers also evaluate governance practices such as transparency, consent, and fairness of data use. This study examines how perceived data privacy governance influences continued use intention of e-wallets through consumer trust and perceived fairness. Drawing on privacy calculus and institutional trust perspectives, the model conceptualizes privacy governance as clarity of consent, data minimization, transparency of third-party sharing, and responsiveness to complaints. Survey data were collected from 621 Cambodian e-wallet users who had conducted at least five transactions in the previous month. Partial Least Squares Structural Equation Modeling (PLS-SEM) was used to test direct effects and serial mediation. Results indicate that privacy governance strengthens perceived fairness and consumer trust; fairness also strengthens trust; trust predicts continued use intention. The findings suggest that retention in digital finance depends on governance legitimacy, not only on usability. Practical implications emphasize plain-language disclosures, granular permissions, and visible dispute resolution practices that reduce privacy anxiety and increase long-term engagement.]]>
<![CDATA[Agile Project Governance, Knowledge Sharing, and Software Delivery Performance in Vietnamese Tech Startups: The Mediating Role of Sprint Discipline ]]>
<![CDATA[Lê Thị Hồng Nhung]]>;
<![CDATA[Trần Minh Khoa]]>
<![CDATA[ Oikonomia Review: A Journal of Applied Management, Accounting, and Business Strategy Vol. 2 Núm. 2 (2026): Oikonomia Review: Journal of Economics, Management, and Accounting ]]>
Publisher : <![CDATA[Kalam Practica Media ]]>
Show Abstract
|
Download Original
|
Original Source
|
Check in Google Scholar
<![CDATA[Agile methods are widely adopted by Southeast Asian startups to accelerate product development, yet many teams struggle to sustain predictable delivery as organizational complexity grows. This study examines how agile project governance influences software delivery performance in Vietnamese tech startups through knowledge sharing and sprint discipline. Drawing on project governance theory, knowledge-based view, and agile execution research, the model conceptualizes agile governance as lightweight controls that clarify decision rights, align priorities, and manage stakeholder change without undermining autonomy. Survey data were collected from 372 agile teams across Vietnamese tech startups engaged in web and mobile product development. Partial Least Squares Structural Equation Modeling (PLS-SEM) was used to test direct effects and parallel mediation. Results indicate that agile project governance strengthens knowledge sharing and sprint discipline; sprint discipline and knowledge sharing each improve delivery performance; sprint discipline partially mediates the governance–performance link and also transmits the effect of knowledge sharing on performance. The findings suggest that startups achieve agile speed when governance builds execution discipline and learning routines rather than imposing bureaucracy. Practical implications emphasize establishing clear backlog ownership, explicit definition-of-done standards, and structured retrospectives that convert knowledge sharing into stable delivery.]]>
