Access Journal - Access to Science, Business, Innovation in the digital economy最新文献

{"title":"Managerial accounting system between corporate governance and knowledge management","authors":"Quang Linh Huynh, Van Kha Nguyen","doi":"10.46656/access.2024.5.2(8)","DOIUrl":"https://doi.org/10.46656/access.2024.5.2(8)","url":null,"abstract":"Purposes: Managerial accounting systems affect the management of knowledge in business, but they are determined by corporate governance. Therefore, they likely mediate the link between corporate governance and knowledge management, which has been before ignored. The current work attempts to investigate the mediation of managerial accounting systems in transmitting the influence of corporate governance on management of knowledge in business. Methods: The research data was collected from enterprises selected on Vietnam’s major stock exchanges. The collected data was checked for reliability with the techniques of reliability analysis and exploratory factor analysis. The linkages among managerial accounting systems, corporate governance and the management of knowledge in business were tested by linear regression analyses. Lastly, mediating analyses were applied to investigate the mediation of managerial accounting systems in transmitting the impact of corporate governance on the management of knowledge in business. Results: The empirical findings reveal that, the adoption of managerial accounting systems in business is a predecessor of knowledge management in business, but it is in turn decided by corporate governance. The mediation of managerial accounting systems between the influence of corporate governance on the management of knowledge in business is also statistically supported. Implications: The empirical findings suggest that executive directors would decide on suitable systems of managerial accounting in business and the appropriate adopting level of knowledge management in business in accordance with the existing corporate governance, which could result in the best organizational performance.","PeriodicalId":176153,"journal":{"name":"Access Journal - Access to Science, Business, Innovation in the digital economy","volume":" 611","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140092505","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Factors influencing carbon emissions under EKC scheme and the role of renewable energy in Gulf Cooperation Council countries","authors":"M. Toukabri, Maroua Chaouachi, Khaled Guesmi","doi":"10.46656/access.2024.5.2(6)","DOIUrl":"https://doi.org/10.46656/access.2024.5.2(6)","url":null,"abstract":"Objectives: In the face of the rising challenges of climate change, lowering emissions has become a key driver of environmental sustainability and sustainable growth. This study examines the validity’ Environmental Kuznets Curve (EKC) scheme for Gulf Cooperation Council (GCC) countries between 2000 and 2020 by considering different types of energy sources (total, non-renewable, renewable), urbanization, and trade openness. Methods/Approach: Therefore, we consider the issue of cross-sectional dependency within panel data by testing its presence and employing the CIPS test to inspect the unit root. The Pedroni, Kao and Westerlund panel data cointegration tests have also been used to check the presence of long-run linkages. In addition, we apply the fully modified ordinary least squares (FMOLS), dynamic ordinary least squares (DOLS), and pooled mean group (PMG) techniques to explore the long-run dynamics between variables. Results: First, it is observed that the EKC hypothesis is established in the case of six countries of GCC using CO2 emissions. Second, the direct connection between economic complexity and environmental degradation is obtained. Third, energy consumption seems also to be negative and significant. Fourth, urbanization and trade openness contribute to increase CO2. Conclusions: Findings thus point to the fact that the promotion of energy contributes to reduce the harmful effect of economic complexity over dioxide carbon emissions as consequence of scale and composition effect. In this sense, the study suggests some noteworthy environmental policy implications to reduce the level of carbon dioxide emissions in Gulf Cooperation Council countries.","PeriodicalId":176153,"journal":{"name":"Access Journal - Access to Science, Business, Innovation in the digital economy","volume":"39 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140414010","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The effect of Islamic development bank projects on economic growth in the Gulf Cooperation Council countries","authors":"Siham Riache, Bilal Louail, Fawzi Chahdi, Nikolay Penev, Sergey Radukanov","doi":"10.46656/access.2024.5.2(5)","DOIUrl":"https://doi.org/10.46656/access.2024.5.2(5)","url":null,"abstract":"Background: Islamic Development Bank in GCC countries facilitates economic growth by funding infrastructure projects, promoting Islamic finance, and fostering collaboration among member states. It supports diversification efforts, social development, and sustainable initiatives, aligning with regional priorities and Islamic finance principles for inclusive prosperity. Objectives: The study seeks to elucidate the significance of the Islamic Development Bank in fostering economic expansion in GCC countries via foreign direct investment. Methods/Approach: In this work, we employ the Panel data approach to analyze the GCC countries from 1980 to 2023. Results: We discovered a notable and meaningful correlation between foreign direct investment, the expansion of individuals","PeriodicalId":176153,"journal":{"name":"Access Journal - Access to Science, Business, Innovation in the digital economy","volume":"81 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140408637","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Financial aspects of socio-economic rejection in Ukraine in conditions of economic turbulence","authors":"G. Likhonosova, Iskra Nencheva, Taner Ismailov, A. Gorka-Chowaniec, Milen Mitkov","doi":"10.46656/access.2024.5.2(4)","DOIUrl":"https://doi.org/10.46656/access.2024.5.2(4)","url":null,"abstract":"Objectives. The relevance of the study of socio-economic rejection in Ukraine is determined by the increase in the number of factors of turbulence in the economy of Ukraine as a response to the degree of increasing uncertainty of financial security and the growth of Ukraine's debt indicators. The purpose of the article is to summarize and present the causes and forms of the phenomenon of socio-economic rejection in Ukraine at various levels of its manifestation through the prism of financial interpretation of the actual turbulence of the economy. Methods/Approach. The research was based on expert reviews and assessments of the state of the state budget, the amount of state debt, modern theoretical and methodological, regulatory and legislative aspects of the amount of international financial assistance; methods of dialectics, methods and principles of scientific knowledge, tools of statistical and economic analysis are used. Results. The obtained results of the research created a basis for substantiating the regularity and algorithms of the manifestation of the phenomenon of socio-economic rejection as a result of the growth of social tension, financial obligations and the ratio of the amount of public debt to the size of the country's gross domestic product. The trends of changes in the export potential of key global exporters were studied as criteria for forecasting financial capacity and dependence on external borrowing. The cost of public debt service was analyzed from the point of view of the impact of this indicator on the size of the public debt and the possibility of intensive development of the country's economy. It was established that, taking into account the laws of turbulent entropy logic, it is necessary to rely not on one trajectory of the development of the socio-economic and financial system, but on a set of the most likely development scenarios, including those that are unlikely. The practical value of the research results is related to a number of proposals for Ukraine's exit from the systemic crisis through qualitative changes in its leading idea: representation on the financial market, construction of the architecture of new target orientations, which form a new vector direction of development for the search for positive synergistic effects. Conclusions . It has been established that the primary means of leveling the manifestations of socio-economic rejection is the formation and observance of a state strategy for reducing the state debt, compliance with state guarantees, social obligations, which will guarantee social involvement, social justice and the economic effectiveness of the social contract with the population.","PeriodicalId":176153,"journal":{"name":"Access Journal - Access to Science, Business, Innovation in the digital economy","volume":"23 7","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140424907","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Gender, legal and economic aspects of domestic services in households","authors":"Thomas Alama Etalong, B. Umoh, Inguna Jurgelane-Kaldava, A. Kriviņš","doi":"10.46656/access.2024.5.2(2)","DOIUrl":"https://doi.org/10.46656/access.2024.5.2(2)","url":null,"abstract":"The main aim of this study is to examine how the demand for and utilization of domestic services is influenced by the social and economic standing of households, as well as the preferred gender of domestic workers hired by employers. The study employed a survey research design. The primary instruments employed for data collection were questionnaire and interview schedule. A total of 294 respondents were deliberately chosen from an unlimited number of houses that employ house aids in Enugu Urban. In order to account for variations in population density throughout the city, Enugu urban was divided into three distinct sections based on population density: low, medium, and high population areas. The acquired data were analyzed through the use of tabular summaries, graphical displays, and calculated percentages. The Pearson chi-square test statistic was employed to evaluate the hypotheses. The findings indicate that the home lifecycle played a significant role in determining the demand for domestic workers in Enugu State, Nigeria. Older and married individuals were more likely to hire domestic staff compared to younger and single individuals. The recruitment of domestic workers in Enugu primarily relied on the endorsement of relatives and informal employment intermediaries. There are no established employment regulations that govern the recruitment of domestic helpers in Enugu, Nigeria. The study concluded by highlighting the crucial role that domestic workers play in bridging the gap caused by the need to balance work and family life. Additionally, it emphasized their contribution to the Gross Domestic Product (GDP) of countries. The report additionally proposed the necessity of implementing effective regulatory policies and laws to improve the sector, given its prevalence of anomalies.","PeriodicalId":176153,"journal":{"name":"Access Journal - Access to Science, Business, Innovation in the digital economy","volume":"173 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140449131","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Drivers of perceptions towards euro adoption among the young: evidence from Bulgaria","authors":"Anton A. Gerunov, Ilia Atanasov, Mihail Yanchev, Dimiter Shalvardjiev, G. Mengov, Henrik Egbert, Lora Dineva, Reni Pantcheva, Alexandra Korcheva","doi":"10.46656/access.2024.5.2(1)","DOIUrl":"https://doi.org/10.46656/access.2024.5.2(1)","url":null,"abstract":"Objectives: Perceptions towards euro adoption in the general public are very important for the successful introduction of the common currency into a given economy. Young consumers tend to have lower interest and political participation rates, but their acceptance of a new currency is crucial. This paper investigates a sample of Bulgarian students in order to measure and model the preferences of young consumers towards adopting a new national currency, and potentially glean insights that could be useful for the formulation of public policy. Methods/Approach: We survey a total of 296 predominantly young participants asking them both traditional demographic questions as well as behavioral and political ones such as social network and online video usage as well as policy stance and trust in institutions. The variables are used as predictors in a regression modelling framework that investigates the drivers behind the dynamics of euro perceptions. Results: We find a strong and robust effect of overall trust in institutions on perceptions towards the euro, as well as an expected effect of the policy preference. The higher trust in institutions leads to a more positive attitude towards the adoption of the common currency. Similarly, more right-leaning pro-market policy preferences are also associated with a more favorable view of the euro. While the consumption of online videos is unimportant, the overall time spent in social networks does have a statistically significant positive effect on preferences. Conclusions: The results give some initial directions as to what policy should be undertaken to most effectively inform young consumers on the benefits of adopting the euro as a new currency, and how this demographic can be segmented to deliver information most efficiently.","PeriodicalId":176153,"journal":{"name":"Access Journal - Access to Science, Business, Innovation in the digital economy","volume":"533 ","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140448174","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Business approaches pathways towards strategic market capture in telecommunication industry","authors":"M. M. K. Arisar, LIAN-JU Ning, Sana Hoor Jokhio","doi":"10.46656/access.2024.5.2(3)","DOIUrl":"https://doi.org/10.46656/access.2024.5.2(3)","url":null,"abstract":": Telecommunication business companies face many sustainability challenges that range from rapidly evolving technological and infrastructural changes to increase in the demands of potential customers or clients . While telecommunication business companies’ investment varies in terms of products and services, their focus on market also varies accordingly. However, the rapidly changing market due to technology evolution and customer demands bring in a lot more challenges than the ones which can be anticipated. Business sustainability in Telecommunication company’s business strategies vary according to the business model they use which influences on their focus on various business opportunities. Each competitor has different tactics to use when it comes to gaining the sustainable market share and generation of good revenue. Due to rapidly evolving nature of telecommunication industry, the telecommunication companies require regular assessment and improvement of their business focus. A thorough investigation and analysis of selected telecommunication business companies have been presented that focuses on highlighting the strengths and weaknesses of telecommunication companies with respect to conducting successful business and sustainable market capture strategies while carefully outlining the business model components that play crucial part in achieving it. Detailed evaluation of their focus on various business model canvas components and individual entities have also been presented to outline the importance of incorporating certain entities within the business model to target success. Impact of these strategies, 5G technology, its demands and promises have also been discussed to provide an insight into the need for improvement of business models for sustainable growth within telecommunication business sector.","PeriodicalId":176153,"journal":{"name":"Access Journal - Access to Science, Business, Innovation in the digital economy","volume":"569 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140446206","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"The impact of administrative leadership on green management: the case of leaders of Saudi universities","authors":"Hamood Alenezi, Bilal Louail, Jamal Ali Benarous, Mesud Essa Tayeb","doi":"10.46656/access.2024.5.1(10)","DOIUrl":"https://doi.org/10.46656/access.2024.5.1(10)","url":null,"abstract":"Objectives: The importance of the study is to analyze the relationship between administrative leaders in Northern Border University and green management to contribute to sustainable development. The university is an integral part of society, especially in providing competencies to graduates, which can have a role in applying green management in the future and achieving sustainable development. Methods/Approach: This study will be carried out by distributing questionnaires to a random sample of leaders of Northern Border University. After that, the answers are collected and analyzed using the descriptive analytical method based on the SPSS statistical program. Results: The study results indicate an overall impact of administrative leadership at Northern Border University on green management. This impact varies between male and female leaders, with male leaders exhibiting a weakness in implementing strategic management, while female leaders need to improve in effective communication. Meanwhile, the Leader's academic qualification positively influences green management practices. Conclusions: This study adds value by examining novel connections between leadership and environmentally friendly actions by utilizing gender-specific perspectives to enhance academic sustainability.","PeriodicalId":176153,"journal":{"name":"Access Journal - Access to Science, Business, Innovation in the digital economy","volume":"20 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-25","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139598514","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Consumer behavior modeling of “smart” scales choosing","authors":"L. Dorokhova, Iskra Nencheva, O. Dorokhov, O. Yermolenko, Nikolay Penev","doi":"10.46656/access.2024.5.1(9)","DOIUrl":"https://doi.org/10.46656/access.2024.5.1(9)","url":null,"abstract":"Objectives: at the beginning considered approaches for analysis of consumer behavior, its evolution, basic principles, advantages; in relation to products and household goods of daily demand, and factors affecting behavior and choice; the goal of the study was to develop a model for consumer comparative assessment of products offered on the market based on a comparison of the basic user and technical characteristics of these products that are important to potential buyers. Methods/Approach: was developed buyer’s multicriteria model for the estimation and selection of household smart diagnostic scales using the methodology of fuzzy modelling; were given groups of users of household diagnostic scales for monitoring the state of the body on the Ukrainian market; consumer criteria when buyers choose smart scales had been identified, described and formalized; as a method of modeling, fuzzy logic was chosen, because this approach allows accurately reflect consumer preferences and potential choice. Results: applied model for estimating qualities of smart scales by customers in Matlab was developed; the membership functions and terms were defined and constructed, as well as fuzzy rules to make decisions on the estimation of compared smart scales; the numerical example for scales presented on the market was given. Conclusions: calculations and analyze of results confirmed the applicability of the proposed approach and its correctness for modeling consumer behavior by fuzzy logic models; the prospects of application, development, and improvement of the developed model and the proposed approach were determined.","PeriodicalId":176153,"journal":{"name":"Access Journal - Access to Science, Business, Innovation in the digital economy","volume":"111 15","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-17","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139616416","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

{"title":"Artificial intelligence in climate smart in agricultural: toward a sustainable farming future","authors":"I. Gryshova, Anush Balian, Iryna Antonik, Viktoriia Miniailo, Viktiria Nehodenko, Yanislava Nyzhnychenko","doi":"10.46656/access.2024.5.1(8)","DOIUrl":"https://doi.org/10.46656/access.2024.5.1(8)","url":null,"abstract":"This paper explores the connections between artificial intelligence and climate smart agricultural change research as a whole and its usefulness in adaptation efforts in smart agricultural technologies. In article increased attention is currently being paid to the use of smart technologies. The article provides an analysis of the prospects for the use of artificial intelligence technologies and Climate-Smart Agriculture. At the preparatory stage, an analysis of publications in the Woofs network was carried out, which allows specifying the essence and scope of artificial intelligence technologies in climate smart agriculture. The authors considered divided into four important components which include: the management of crops, farms, livestock and aquaculture to achieve a near-term balance in food security and livelihoods; the management of landscapes and ecosystems top reserve ecosystem services that are critical for agricultural development, food security, adaptation, and mitigation; enable better farm and land management by providing services on climate impacts and mitigation actions to managers of these resources; enhancing the derivable benefits of Climate-Smart Agriculture through demand-side measures and value chain interventions. Accordingly, Climate-Smart Agriculture and artificial intelligence aims to achieve the objectives of increasing productivity and incomes sustainably, making agriculture adaptive to the changing climate, and where possible cost-effective.","PeriodicalId":176153,"journal":{"name":"Access Journal - Access to Science, Business, Innovation in the digital economy","volume":"27 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-01-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139528801","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}