Journal of Accounting, Finance & Business Insights
type: channel
description: The Journal of Accounting, Finance & Business Insights (JAFBI) is a peer-reviewed, open-access academic journal committed to publishing high-quality, original research in accounting, finance, business management, and related disciplines. JAFBI provides a platform for scholars, practitioners, and policymakers to disseminate empirical studies, theoretical analyses, and practical insights that contribute to the advancement of business knowledge globally.
publisher: RESEARCH JOURNALS ONLINE (SMC-PRIVATE) LIMITED
language: en
publication name: Journal of Accounting, Finance & Business Insights
issn: 3106-7115
items: Green Banking, CSR, and Financial Outcomes in Pakistan
items: From Leaders to Results: How HR Systems Turn Vision into Textile Sector Performance
items: Workforce Productivity, Project Cost Accounting, and Firm Performance in Pakistan’s Construction Industry
items: Environmental CSR and Profitability in Pakistan’s Manufacturing Industry
items: Adoption of AI in Accounting: Opportunities, Risks, and Ethics in an Emerging Market
items: FinTech Use in improving Financial Inclusion and Banking Performance
items: Digital Governance Mechanisms and Their Role in Reducing Agency Problems
items: Adoption of IFRS and Financial Disclosure in Pakistan’s Insurance Companies
items: FinTech Adoption and Business Innovation in ASEAN Countries
items: Corporate Governance Practices and Earnings Management in Listed Manufacturing Firms of Pakistan
items: ESG Investing and Firm Valuation in European Capital Markets
items: Sustainability Reporting and Financial Performance in Pakistan’s Power Sector
items: Managerial Accounting Practices and Efficiency in Emerging Asian Economies
items: Islamic Capital Market Instruments and Performance in Malaysia
items: The Influence of Financial Literacy on Investment Decisions and Economic Stability A Study of Young Investors in Emerging Economies
items: Adoption of Artificial Intelligence in Accounting: Opportunities, Challenges, and Ethical Implications
items: Remote Work and Employee Productivity: Mediating the Effect of Work-Life Balance
items: The Financial Impact of Brand Trust: How Marketing Strategies Influence Investor Confidence and Firm Valuation
items: The Impact of Employee Training and Development on Organizational Performance: A Strategic Human Resource Perspective

Green Banking, CSR, and Financial Outcomes in Pakistan
type: item
description: Green banking and corporate social responsibility (CSR) have become the important mechanisms that are contributing towards sustainable financial practices besides the realization of organizational performance objectives. With a background of Pakistan, mounting pressure on the banking industry is the need to incorporate elements of environmental sustainability and social responsibility into the general operations of the industry owing to regulatory provisions, stakeholder privileges, and international sustainability requirements. This paper examines how green banking initiatives, CSR practices and financial performance are related in Pakistani banks. Quantitative methodology was used to find data on employees and managers working in six large banks using a structured questionnaire which is founded on valid scales. The relationships between green banking adoption and CSR engagement and financial performance indicators were analyzed through statistical analysis, in which correlation, regression, and structural equation modeling were applied to identify the relationships. The results indicate that the implementation of green banking initiatives results positively in CSR implementation that consequently leads to improvement in profitability, operational efficiency and trust of stakeholders. This paper makes a contribution to the body of literature because it presents empirical evidence of the state in Pakistan, and the study introduces strategic importance of incorporating environmental and societal practices in the banking activities in an attempt to attain sustainable financial results.
subject: Articles
  topic: section
subject: Corporate Social Responsibility (CSR)
  topic: keywords
subject: Banking Sector
  topic: keywords
subject: Pakistan
  topic: keywords
subject: Green Banking
  topic: keywords
subject: Financial performance
  topic: keywords
creator: Surayya Jamal
rights: Copyright (c) 2025 Journal of Accounting, Finance & Business Insights
date: 2025-12-18
publication date: 2025-12-18
starting page: 29
ending page: 36

From Leaders to Results: How HR Systems Turn Vision into Textile Sector Performance
type: item
description: Textile industry business is conducted in a highly competitive and fluctuating international market place, where the vision provided by the leader is not enough to provide the sustainable organizational performance. It is also essential to note that the viability, as well as coherence of human resource (HR) mechanisms is to a great extent an ingredient in the successful translation of strategic vision into reality. This paper discusses how the HR systems represent one of the vital mechanisms whereby the leadership vision is actualized into better performance results in the textile sector. Based on strategic human resource management and leadership theories, the research deals with understanding the contribution of the HR practices like recruitment and selection, training and development, performance management and reward systems to the enhancement of organizational effectiveness. The paper points out that a well-coordinated HR systems with the leadership objectives result in enhancing employee commitment, skill advancements, and productivity, which in the end result in organizational performance. Based on the evidence of the earlier empirical studies in the manufacturing and textile setting, the paper highlights the mediating effects of the HR systems between the leadership vision and the performance of the firm. The findings have considerable implications to the managers and policy makers in the textile sector in that it has highlighted the significance of holistic HR planning in translating visionary leadership into quantifiable outcomes. The present study will add to the current literature because it will put into context HR-leadership alignment in the textile industry, which is a sector that has not been deeply studied due to its economic importance.
subject: Articles
  topic: section
subject: High vision of leadership
  topic: keywords
subject: Human resource systems
  topic: keywords
subject: the textile sector
  topic: keywords
subject: organizational performance
  topic: keywords
subject: Strategic HRM
  topic: keywords
creator: Muhammad Muzammil Asghar
rights: Copyright (c) 2025 Journal of Accounting, Finance & Business Insights
date: 2025-11-20
publication date: 2025-11-20
starting page: 20
ending page: 28

Workforce Productivity, Project Cost Accounting, and Firm Performance in Pakistan’s Construction Industry
type: item
description: The construction sector in Pakistan is a very sensitive sector that leads to the development of the economy in terms of creation of employment, building of infrastructures, and gross domestic product (GDP). Nevertheless, construction companies are usually confronted with workforce productivity, cost control and project completion issues, which in turn have a direct impact on their financial and operational outcomes. This paper will discuss how workforce productivity and project cost accounting affect the performance of firms in the construction industry of Pakistan. Workforce productivity is efficiency, use of skills and output of people working on construction projects and project cost accounting is systemic tracking, reporting and control of project costs to ensure cost efficiency. The quantitative research method was used to collect data on managerial and supervisory employees of the selected construction companies in Karachi using the structured questionnaires. The research utilizes descriptive statistics, correlation analysis, and structural equation modeling (SEM) in order to explore the associations between the variables. The results indicate that productivity of the workforce and cost accounting of a project are both significant in improving the performance of the firm. The efficiency of the working force ensures the completion of the project in time, wastage reduction, and optimal resource utilization, whereas proper project cost accounting is relevant to the successful budgeting, cost control, and making financial decisions. In addition, project cost accounting also mediates the association between the workforce productivity and the firm performance, which implies that those firms incorporating labor efficiency with stringent financial monitoring attain greater operational and financial performance. The findings provide empirical data to prove the use of strategic human resources practices and effective cost management systems to increase competitiveness w…
subject: Articles
  topic: section
subject: Construction Industry
  topic: keywords
subject: Firm Performance
  topic: keywords
subject: Workforce Productivity
  topic: keywords
subject: Project Cost Accounting
  topic: keywords
subject: Pakistan
  topic: keywords
creator: Muhammad Faisal Razzak
creator: Naseer ul Haq
rights: Copyright (c) 2025 Journal of Accounting, Finance & Business Insights
date: 2025-10-29
publication date: 2025-10-29
starting page: 10
ending page: 19

Environmental CSR and Profitability in Pakistan’s Manufacturing Industry
type: item
description: Environmental corporate social responsibility (CSR) has gained prominence in the strategic management of most companies and especially in developing economies like Pakistan due to the increased attention on sustainable business practices. The paper explores the association between environmental CSR activities and the profitability of firms in the manufacturing sector of Pakistan. Based on the stakeholder theory and the resource based schools of thought, the study posits that the impact of environmental friendly practices as waste reduction initiatives, emphasis of energy efficiency, curbing pollution and sustainable management of resources can boost financial performance and ultimately competitiveness. Empirically based on the earlier market studies, the paper identifies cost saving, better brand perception, adherence to regulations and greater trust between the firm and its stakeholders as some of the benefits that firms that use strong environmental CSR strategies enjoy towards achieving profits. The paper highlights the fact that environmental CSR is not just a moral or even a compliance agenda but a strategic investment that converts economic success and ecological sustainability. The implications are given to the managers, policy-makers, and academics; this is because the findings reveal the importance of developing an environmental responsibility of the main business processes as a key to sustainable growth in the manufacturing industry in Pakistan.
subject: Articles
  topic: section
subject: Corporate Social responsibility
  topic: keywords
subject: environmental CSR
  topic: keywords
subject: Profitability
  topic: keywords
subject: manufacturing sector
  topic: keywords
subject: sustainable business practices
  topic: keywords
subject: pakistan
  topic: keywords
creator: Khuram Farooq
creator: Amina Arshad
rights: Copyright (c) 2025 Journal of Accounting, Finance & Business Insights
date: 2025-10-05
publication date: 2025-10-05
starting page: 1
ending page: 9

Adoption of AI in Accounting: Opportunities, Risks, and Ethics in an Emerging Market
type: item
description: The application of Artificial Intelligence (AI) in the accounting field is a groundbreaking phenomenon that has changed the field of accounting in the aspects of financial reporting, auditing, and budgeting. Machine learning, natural language processing and robotic process automation are types of AI technologies that could have enormous possibilities in enhancing the efficiency, accuracy and prediction of accounting systems. Nevertheless, the introduction of AI is not without threats in the form of data security, bias on algorithms, the possibility of the replacement of human illegality. In the emerging markets it is also complicated by the absence of regulation and the poor technological base, and evolving ethics. This paper mentions the potential of AI implementation within the accounting occupation under the circumstances of the emerging markets and addresses the opportunities of the AI implementation, risks, and ethical aspects related to it. The analysis explains the significance of finding a balance that will bring about the advantages of the technology and minimize the risks and make sure that adherence to the professional ethics and the regulatory systems.
subject: Articles
  topic: section
subject: Artificial intelligence
  topic: keywords
subject: Accounting
  topic: keywords
subject: Emerging Markets
  topic: keywords
subject: Auditing
  topic: keywords
subject: Risk management
  topic: keywords
subject: Ethics
  topic: keywords
subject: Technology adoption
  topic: keywords
creator: Muhammad Naeem Shah
rights: Copyright (c) 2025 Journal of Accounting, Finance & Business Insights
date: 2025-09-09
publication date: 2025-09-09
starting page: 37
ending page: 44

FinTech Use in improving Financial Inclusion and Banking Performance
type: item
description: Financial Technology (FinTech) has made a primal position as an initiator of innovations in the banking and financial services market. FinTech can both increase financial inclusion and make banking services available to previously unbanked groups of people through the use of digital resource platforms, mobile applications, blockchain, and artificial intelligence. Simultaneously, the adoption of FinTech can also help improve the work of banking, making it more effective, cheaper, and entertaining to the clients. Despite these advantages, the introduction of FinTech into the conventional banking system is linked to such problems as cybersecurity risks, regulations compliance, and insufficiently developed technological infrastructure. In this paper, the author will explain the potential of using FinTech to increase financial inclusion and optimize the performance of the banks, particularly in the emerging market. The analysis illustrates how the FinTech solutions can address the financial access gap, smooth performance of the operations and influence the overall performance of the banking operations in the environment of reducing the risks it poses.
subject: Articles
  topic: section
subject: FinTech
  topic: keywords
subject: Financial Inclusion
  topic: keywords
subject: Banking performance
  topic: keywords
subject: Emerging Markets
  topic: keywords
subject: Digital finance
  topic: keywords
subject: Mobile banking
  topic: keywords
subject: Financial Innovation
  topic: keywords
creator: Saddam Hussain
rights: Copyright (c) 2025 Journal of Accounting, Finance & Business Insights
date: 2025-08-26
publication date: 2025-08-26
starting page: 28
ending page: 36

Digital Governance Mechanisms and Their Role in Reducing Agency Problems
type: item
description: The agency issues arise when the interests of the principal (shareholders) and the agency (management) are not congruent and this results to inefficiency and even money losses. Examples of digital governance mechanisms that will enhance transparency, accountability, and control in organizations are ERP systems, blockchain, online surveillance tools, and automated reporting. These technologies minimize information asymmetry and make it possible to monitor managerial activity in real-time. Recent research indicates that digital governance has the potential of reducing agency costs, enhancing decision-making, and alignment of incentives. The opportunistic behavior can be reduced with the assistance of automated dashboards, blockchain verification, and digital reporting systems, which enhance compliance. The use of these mechanisms is becoming more and more imperative in the emerging and developed market. Digital governance enhances efficiency within the organization, confidence of shareholders, and ethical behaviors. Among them, there is integration cost, cybersecurity threats, and technological change resistance. This paper discusses the role of digital governing systems in minimizing agency issues and maximizing performance. It gives enlightenment to managers and policymakers to improve corporate governance through the application of technology.
subject: Articles
  topic: section
subject: Digital governance
  topic: keywords
subject: agency
  topic: keywords
subject: information asymmetry
  topic: keywords
subject: internal control
  topic: keywords
subject: blockchain
  topic: keywords
subject: monitoring
  topic: keywords
subject: performance
  topic: keywords
subject: corporate transparency
  topic: keywords
creator: Muhammad Soha
rights: Copyright (c) 2025 Journal of Accounting, Finance & Business Insights
date: 2025-08-06
publication date: 2025-08-06
starting page: 20
ending page: 27

Adoption of IFRS and Financial Disclosure in Pakistan’s Insurance Companies
type: item
description: The adoption of International Financial Reporting Standards (IFRS) has grow to be a key element affecting the transparency, comparison and pleasant of economic reporting worldwide. Being a part of economic intermediation, chance control and financial stability, in Pakistan, coverage zone performs a critical function however excellent and comprehensiveness of economic disclosure is inconsistent throughout corporations. This examine appears into the impact of IFRS adoption at the nice of economic disclosure in coverage groups in Pakistan which include indexed and unlisted corporations from 2015 until 2023. Using disclosure index method and accounting best measures, the take a look at examines whether or not compliance with IFRS will increase transparency, decreases records asymmetry and makes monetary statements extra applicable and reliable. The findings advocate that IFRS adoption has huge high quality results at the pleasant and comprehensiveness of economic disclosures and that there are variations among companies primarily based totally on size, governance structures, and awareness of ownership. The examine provides to the literature in phrases of empirical proof from an rising financial system context and additionally assists policymakers, regulators, and coverage managers in supplying significant data to bolster the monetary reporting requirements and investor's self assurance withinside the coverage quarter in Pakistan.
subject: Articles
  topic: section
subject: IFRS Adoption
  topic: keywords
subject: Financial Disclosure
  topic: keywords
subject: Accounting Quality
  topic: keywords
subject: Insurance Companies
  topic: keywords
subject: The case for Pakistan
  topic: keywords
subject: Corporate Governance
  topic: keywords
subject: Transparency
  topic: keywords
creator: Hafiz Muhammad Ahmed Siddiqui
rights: Copyright (c) 2025 Journal of Accounting, Finance & Business Insights
date: 2025-07-26
publication date: 2025-07-26
starting page: 11
ending page: 19

FinTech Adoption and Business Innovation in ASEAN Countries
type: item
description: Financial Technology (FinTech) has absolutely shaken the economic and commercial enterprise enterprise withinside the nations of ASEAN. The multiplied adoption of virtual payments, cell banking, blockchain, and economic structures have altered how enterprise is conducted, innovations, and competition. This paper discusses the relationship among the FinTech utilization and the enterprise innovativeness in ASEAN economies. It concentrates on how the commercial enterprise fashions are supported the usage of FinTech tools, the manner they make a contribution to higher operational efficiency, in addition to innovation, specially withinside the small and medium-sized enterprises (SMEs). The ASEAN nations have a exceptional case due to the fact they have got distinctive stages of financial development, excessive cell penetration, and favorable authorities policies. This paper has used the findings of beyond studies to become aware of the significance of FinTech withinside the virtual transformation, economic inclusion, and revolutionary commercial enterprise practice. The outcomes suggest that an elevated FinTech adoption performs a decisive function in enterprise innovation through making it cheaper, greater on hand to finance, and tasty the consumer higher. The take a look at has realistic implications to the coverage makers, corporations and students withinside the subject of virtual finance and innovation in growing economies.
subject: Articles
  topic: section
subject: FinTech Adoption
  topic: keywords
subject: business innovation
  topic: keywords
subject: digital transformation
  topic: keywords
subject: ASEAN Countries
  topic: keywords
subject: financial inclusion
  topic: keywords
creator: Khuram Farooq
rights: Copyright (c) 2025 Journal of Accounting, Finance & Business Insights
date: 2025-07-18
publication date: 2025-07-18
starting page: 01
ending page: 10

Corporate Governance Practices and Earnings Management in Listed Manufacturing Firms of Pakistan
type: item
description: Corporate governance has turn out to be a key mechanism to make certain transparency, responsibility and suitable oversight of company operations. In the context of rising markets like Pakistan, wholesome company governance practices are essential to lessen profits control, that could anesthetize the data generated withinside the monetary reporting machine and might supply a incorrect photo to the investor. This observe examines the nexus among company governance practices and profits control with the aid of using indexed production businesses of Pakistan. Using traits of board, first-rate of audit, possession structure, amongst different governance signs as unbiased variables and discretionary accruals as proxy for income control, the contemporary evaluation could examine the impact of desirable governance mechanisms in constraining opportunistic accounting behaviors if at all. Drawing on business enterprise idea and the stakeholder idea, tracking, responsibility, and regulatory compliance are key elements in making sure correct monetary reporting, because the studies exposes. The studies makes use of quantitative information and panel have a look at which incorporates a number of the producing worries indexed at the inventory trade in Pakistan throughout the length of 2015-2023. Preliminary proof shows that requirements of company governance are inversely connected to the occurrence of income control (which includes board independence, effectiveness of audit committee, and audit excellent), which paintings to sell monetary transparency and investor self belief. The observe offers policymakers, regulators and buyers insights into the significance of strengthening governance frameworks to boom the credibility of monetary reporting in rising markets.
subject: Articles
  topic: section
subject: Corporate Governance
  topic: keywords
subject: Earnings Management
  topic: keywords
subject: Board Characteristics
  topic: keywords
subject: Audit Quality
  topic: keywords
subject: Manufacturing Firms
  topic: keywords
subject: Pakistan Stock Exchange
  topic: keywords
subject: Financial Transparency
  topic: keywords
creator: Farhat Jawad
rights: Copyright (c) 2025 Journal of Accounting, Finance & Business Insights
date: 2025-06-25
publication date: 2025-06-25
starting page: 41
ending page: 52

ESG Investing and Firm Valuation in European Capital Markets
type: item
description: Environmental, Social, and Governance (ESG) making an investment has end up a warm subject matter withinside the international economic marketplace which displays the growing emphasis on sustainable enterprise practices and company governance. In European capital markets, ESG issues have steadily entered funding decisions; in those markets, those issues have an effect on the valuation of corporations, their fee of capital and marketplace overall performance. This have a look at investigates the connection among ESG making an investment and organization valuation at the indexed European corporations concerning the have an impact on of environmental sustainability, social obligation and excellent of governance on marketplace-primarily based totally measures of fee like Tobin's Q, marketplace to ee-e book ratio and inventory return. Drawing on literature on stakeholder idea and sustainable finance as a basis, the paper examines the way through which ESG overall performance boosts company reputation, manages risk, and gives dynamic cost for long-time period cost creation. Using a pattern of European corporations among 2010 and 2023, the examine is predicated on quantitative methodologies for the evaluation of ESG disclosure data, economic overall performance signs and marketplace valuation signs. The outcomes display a high-quality dating among engagement in ESG and organization valuation, main to hypothesis that buyers more and more more overvalue the ones companies that show off environmental stewardship, social obligation and suitable governance. The look at highlights the significance of incorporating ESG factors into funding evaluation and company approach and gives investments, regulators and coverage makers insights for selling sustainable monetary markets in Europe.
subject: Articles
  topic: section
subject: ESG Investing
  topic: keywords
subject: Firm Valuation
  topic: keywords
subject: European Capital Markets
  topic: keywords
subject: Sustainable Finance
  topic: keywords
subject: Corporate Governance
  topic: keywords
subject: Market Performance
  topic: keywords
creator: Amina Arshad
rights: Copyright (c) 2025 Journal of Accounting, Finance & Business Insights
date: 2025-06-10
publication date: 2025-06-10
starting page: 30
ending page: 40

Sustainability Reporting and Financial Performance in Pakistan’s Power Sector
type: item
description: The concept of sustainability reporting has become a very important tool, which companies use to make the stakeholders learn about their environmental, social and governance (ESG) activities. The power sector is of special significance in the emergent economies like Pakistan because of the large footprint in relation to the environment, sensitivity in regulations, as well as contribution to national economic development. This paper assesses the connection between sustainability reporting and financial outcomes in the Pakistani power industry and how transparency in disclosure of sustainability practices impacts profitability, stock worth and efficiency in the operations of firms. Based on the stakeholder theory, legitimacy theory, and the signaling theory, the paper holds that sustainability reporting promotes investor confidence, minimizes information asymmetry, and corporate reputation, which subsequently has a positive impact on financial performance. The paper has described the changing regulatory environment in Pakistan, such as the SECP rules, and international reporting standards like GRI, and addressed examples of specific challenges faced by the sector, e.g., energy scarcity, environmental degradation, and inefficient governance. This research is relevant to the expanding literature on sustainability-performance nexus in developing economies, and offers policy implications applicable to regulators, managers, and investors through synthesis of existing empirical research and contextualization of the same in the context of the power industry in Pakistan.
subject: Articles
  topic: section
subject: ESG disclosure
  topic: keywords
subject: sustainability reporting
  topic: keywords
subject: financial performance
  topic: keywords
subject: power sector
  topic: keywords
subject: Pakistan
  topic: keywords
subject: corporation transparency
  topic: keywords
creator: Shan-e- Zehra
rights: Copyright (c) 2025 Journal of Accounting, Finance & Business Insights
date: 2025-05-24
publication date: 2025-05-24
starting page: 21
ending page: 29

Managerial Accounting Practices and Efficiency in Emerging Asian Economies
type: item
description: Managerial accounting practices (MAP) are instrumental in increasing efficiency and effectiveness of business processes especially in emerging economies where resources are scarce and competition is very intense. This paper examines the practice of managerial accounting and its effects on the efficiency of operations and financial in the choice of the emerging Asian economies such as India, Indonesians, Vietnam, and the Philippines. The most important managerial accounting tools focus on budgeting, variance analysis, performance measurement, and cost management techniques are highlighted and the impacts of their application on decision-making and resource allocation are discussed. The results of the findings indicate that the increased efficiency of operations, cost control, and improved strategic decision making are observed in firms which implement structured managerial accounting practices. The paper also examines the problems of adopting managerial accounting in the emerging economies such as inadequate technological infrastructure, staff shortage of skilled staff and cultural factors. The study has also added to the knowledge on how managerial accounting practices can be used as a strategic instrument of increasing the efficiency of firms within the background of developing Asian economies.
subject: Articles
  topic: section
subject: Managerial Accounting
  topic: keywords
subject: Operational Efficiency
  topic: keywords
subject: Cost Management
  topic: keywords
subject: Emerging Economies
  topic: keywords
subject: Asia
  topic: keywords
subject: Decision-Making
  topic: keywords
subject: Performance Measurement
  topic: keywords
creator: Palina Lebiadzinskaya
rights: Copyright (c) 2025 Journal of Accounting, Finance & Business Insights
date: 2025-05-06
publication date: 2025-05-06
starting page: 10
ending page: 20

Islamic Capital Market Instruments and Performance in Malaysia
type: item
description: Islamic Capital Market (ICM) has become a critical aspect of the Malaysian financial system which has played a significant role in the economic growth, financial stability and ethical investment at the expense of financial markets. Islamic capital market instruments, which include Sukuk, Shariah compliant equities, Islamic funds and exchange traded funds, are based on Shariah principles, with their corner stones focused on risk sharing, asset backed financing, and the absence of interest (riba), uncertainty (gharar), and speculation (maysir). Malaysia is currently recognized to be a global leader in the Islamic capital market due to its detailed regulation of the capital market, strong institutional backing and unceasing innovation of Islamic financial products. The paper will discuss the key Islamic capital market instruments in Malaysia and analyse their performance according to the growth of the market, its stability and investor confidence. The analysis brings out regulatory institutions like the Securities Commission Malaysia and the Shariah Advisory Council in enhancing transparency and credibility. Moreover, the paper discusses the stability of Islamic capital market instruments in financial turbulent times and their role in attaining sustainable and inclusive economic growth. These results indicate that the Islamic capital market in Malaysia has been performing excellently due to good governance, diversification of products, and the rising global needs in having ethical and Sharia compliant investments
subject: Articles
  topic: section
subject: Islamic Capital Market
  topic: keywords
subject: Sukuk
  topic: keywords
subject: Shariah-Compliant Equities
  topic: keywords
subject: Malaysia
  topic: keywords
subject: Financial Performance
  topic: keywords
subject: Islamic Finance
  topic: keywords
creator: Muhammad Adeel Abbas
rights: Copyright (c) 2025 Journal of Accounting, Finance & Business Insights
date: 2025-04-24
publication date: 2025-04-24
starting page: 01
ending page: 09

The Influence of Financial Literacy on Investment Decisions and Economic Stability A Study of Young Investors in Emerging Economies
type: item
description: Financial literacy has become a key issue and is affecting the behavior of investment by individuals and consequently, economic growth. Empirical evidence suggests that there is a low likelihood that young investors in emerging economies will make informed investment decisions because of various factors, such as: the underdevelopment of financial markets and a lack of formal financial education. This paper examines the relationship between financial literacy, investment behavior and economic stability among young investors operating in emerging economies. A quantitative research design was used, where data were gathered using structured questionnaires administered online and offline to 300 people aged between 18 and 35 years. The empirical results show that there is a significant positive relationship between financial literacy and investments; people with higher levels of financial literacy exhibit higher levels of awareness regarding risk diversification, market fluctuations and long-term financial planning. Furthermore, the results suggest that increasing financial literacy among the young investors not only generates responsible investment behavior but also is part of macroeconomic stability as it helps in stimulating savings, reducing speculative activities, and boosting capital formation. Accordingly, the study calls for joint efforts among governments and education institutions and financial entities to carry out comprehensive financial education programmed targeting the young population to guarantee the sustainability of financial systems of emerging economies.
subject: Articles
  topic: section
subject: Financial Literacy
  topic: keywords
subject: Investment decisions
  topic: keywords
subject: Economic stability
  topic: keywords
subject: young investors
  topic: keywords
subject: emerging economies
  topic: keywords
subject: financial education
  topic: keywords
creator: Muhammad Asiel
rights: Copyright (c) 2025 Journal of Accounting, Finance & Business Insights
date: 2025-03-26
publication date: 2025-03-26
starting page: 36
ending page: 44

Adoption of Artificial Intelligence in Accounting: Opportunities, Challenges, and Ethical Implications
type: item
description: The implementation of Artificial Intelligence (AI) in accounting has revolutionized the ways in which financial data is processed, analyzed, and interpreted in different industries. Some relevant AI-powered technologies that have enhanced efficiency and accuracy in accounting processes while simultaneously decreasing human error and cost of operations can be seen in predictive analytics, machine learning, and natural language processing. This paper reviews the opportunities, challenges, and ethical considerations related to the use of AI in accounting. It highlights the critical role of AI in automation of audit processes, fraud detection, decision making and prediction of financial outcomes. However, it also notes the emerging issues such as privacy threats, job displacement, algorithmic bias and unresolved ethical concerns of accountability and transparency. The findings underpin the importance of the future of accounting, rooted in creating a dynamic balance between the progress of technology and ethical oversight to guarantee that human oversight remains a part of the picture despite the unparalleled efficiencies made possible by the use of AI.
subject: Articles
  topic: section
subject: Artificial Intelligence
  topic: keywords
subject: Accounting
  topic: keywords
subject: Automation
  topic: keywords
subject: Ethics
  topic: keywords
subject: Machine Learning
  topic: keywords
subject: Data Privacy
  topic: keywords
subject: Financial Reporting
  topic: keywords
creator: Dur-E- Adan
rights: Copyright (c) 2025 Journal of Accounting, Finance & Business Insights
date: 2025-03-16
publication date: 2025-03-16
starting page: 27
ending page: 35

Remote Work and Employee Productivity: Mediating the Effect of Work-Life Balance
type: item
description: The swift transition to remote working has changed the workplace in the modern day, redefining the productivity, corporate culture, and workplace well-being. This paper examines how remote work is connected with employee productivity with the facilitating variable of work-life balance. The study, which is based on the data obtained with the help of employees who work in the public and private organizations, is expected to examine the extent to which flexibility, autonomy, and digital work environment affect job outcomes. Quantitative design was applied, and the structured questionnaires were administered to 200 distributed remote employees working in different industries. The results indicate that remote work can greatly boost productivity of employees provided that it is coupled with solid organizational support and efficient time management. Nevertheless, the regulatory effect of the work-life balance is essential - the selected employees that prioritize their personal and professional lives display a stronger level of motivation and increased rates of productivity. The study can give other human resource management literature by providing insights on how organizations can maintain productivity and support the wellbeing of employees in a hybrid or a remote work environment.
subject: Articles
  topic: section
subject: Remote work
  topic: keywords
subject: productivity of employees
  topic: keywords
subject: work-life balance
  topic: keywords
subject: telecommuting
  topic: keywords
subject: human resource management
  topic: keywords
subject: hybrid work
  topic: keywords
subject: worker well-being
  topic: keywords
creator: Palwasha Nasir
rights: Copyright (c) 2025 Journal of Accounting, Finance & Business Insights
date: 2025-03-03
publication date: 2025-03-03
starting page: 18
ending page: 26

The Financial Impact of Brand Trust: How Marketing Strategies Influence Investor Confidence and Firm Valuation
type: item
description: The brand trust has become the vital aspect of consumer behavior and investment decision-making in the modern business world. The study addresses financial consequences of brand trust by analyzing the impact of the marketing strategies aimed at increasing credibility, transparency and ethical responsibility on investor confidence and firm valuation. The paper explores the dynamic relationship between marketing psychology and financial performance with a particular focus on how communication based on trust can change intangible brand perceptions to tangible economic returns. Based on a mixed-method approach, which is a combination of quantitative and financial data analysis and the qualitative case study of the major corporations, the research identifies that those organizations that have a higher consumer trust rate are more likely to receive investor confidence, lowering the risk level in the market, and enhance the long-term firm value. The results also indicate the role of digital reputation, corporate governance, and sustainability marketing as a mediator of this relationship to make it stronger. The implications of the study can be elaborated to corporate leadership, policymakers and academicians where an integrated approach to marketing and finance is encouraged, where ethically sound branding, transparency, and social responsibility are discussed as the most important factors ensuring financial sustainability.
subject: Articles
  topic: section
subject: Remote work
  topic: keywords
subject: productivity of employees
  topic: keywords
subject: work-life balance
  topic: keywords
subject: telecommuting
  topic: keywords
subject: human resource management
  topic: keywords
subject: hybrid work
  topic: keywords
subject: worker well-being
  topic: keywords
creator: Furqan Naseer
rights: Copyright (c) 2025 Journal of Accounting, Finance & Business Insights
date: 2025-02-14
publication date: 2025-02-14
starting page: 10
ending page: 17

The Impact of Employee Training and Development on Organizational Performance: A Strategic Human Resource Perspective
type: item
description: The constantly changing business world of the 21 st century presents organizations with constant challenges, which require a skilled, flexible and motivated workforce. This paper examines how employee training and development can impact on organizational performance and more importantly, how Human Resource Management (HRM) can be strategically used to maintain the company in a competitive position. The study examines the role of continuous learning programs, skill development, and professional development in improving the productivity of employees, their job satisfaction, as well as the overall performance of the organization. Using theoretical models including the Human Capital Theory and the Resource-Based View (RBV), the paper will examine the correlation between investment in training and the business outcomes. According to the findings, effective training programs do not only enhance the competencies of employees, but also innovation, turnover rates, and commitment to the organization. This study brings out the fact that training and development in the knowledge-based economy has ceased to be a luxury but rather a necessity in long-term sustainability and success.
subject: Articles
  topic: section
subject: Training and Development
  topic: keywords
subject: Human Resource Management
  topic: keywords
subject: Employee Performance
  topic: keywords
subject: Organizational Effectiveness
  topic: keywords
subject: Human Capital
  topic: keywords
subject: Strategic HRM
  topic: keywords
subject: Competitive Advantage
  topic: keywords
creator: Muhammad Muzammil Asghar
rights: Copyright (c) 2025 Journal of Accounting, Finance & Business Insights
date: 2025-01-30
publication date: 2025-01-30
starting page: 1
ending page: 9