International Journal of Management, Accounting and Economics
Volume:11 Issue: 7, Jul 2024

This research endeavor was conducted with the objective of discerning and prioritizing the determinants that influence the execution of green marketing strategies by Iraqi executives operating in the oil and gas sector. The research adopted a mix methodology, wherein factors were elicited through thematic analysis in the initial phase and subsequently assessed through AHP in the subsequent phase. At the first part, a comprehensive review of a related scholarly articles published between the years 2018 and 2024 was diligently carried out. The data gleaned from these articles was subsequently analyzed and categorized utilizing the advanced MAXQDA software 18. Consequently, a total of 5 overarching categories of factors that play a pivotal role in influencing the implementation of green marketing strategies were identified: economic and political factors, competitive factors, organizational factors, governmental factors, social awareness, and environmental factors. At the second part, through the utilization of the Analytical Hierarchy Process (AHP), a total of 10 engaged Iraqi oil industry executives took part in the prioritization endeavor. The outcomes reveal that economic and political elements wield a paramount influence on the implementation of eco-friendly marketing strategies. This investigation furnishes valuable perspectives for executives and decision-makers within the Iraqi petroleum sector, facilitating a deeper comprehension of the fundamental factors that impact the embrace of eco-friendly marketing strategies and the formulation of efficacious approaches for sustainable advancement.

This study examines the relationship between risk management and performance based on the size of commercial banks in Tanzania. Specifically, the study aims to determine the effect of liquid asset/Total asset ratio on Return on asset (ROA). Data employed were extracted from audited financial statement report. The explanatory variables were liquid asset/Total asset ratio while the dependent variable was financial performance measured by return on asset. Panel data of 23 commercial banks for the period of five years (2017 to 2021) was employed. Fixed and random model was adopted in analyzing the data. Findings highlight that the impact of liquid asset/Total asset on performance varies among commercial banks, with large banks showing insignificant positive relationship, while medium and small banks exhibit weak but significant negative relationship. This implies that maintaining more liquid assets compared to total assets provides a certain level of risk management capability though it may lead to relatively small returns to small and medium commercial banks. As far as large banks are concerned the relationship does not lead low return Therefore, the study recommends that banks should establish optimal size of liquidity to maximize returns and invest excess liquidity in higher-yielding assets or where additional income can be generated without significantly increasing risk. Regulatory authorities may need to consider different liquidity risk management policies depending on the size of the bank, such as tailoring the policies to ensure that the proportion of liquid assets is appropriate and reflect size of the bank. Consequently, it may help small banks and medium avoid excessive liquid assets which can negatively impact their financial performance.

This study aimed to analyze critical thinking and financial self-efficacy in accounting freshmen and seniors. The primary goal of this research was to investigate the difference and relationship between critical thinking and financial self-efficacy in freshmen and seniors. Critical thinking was introduced as an important skill enabling students to analyze problems and evaluate results. This skill can help university students perceive financial problems completely and make better decisions on financial management. Two standard scales were used in this study: Facione’s California Critical Thinking Skills Test and Lown’s Financial Self-Efficacy Scale (FSEF). Initially, the concepts of critical thinking and financial self-efficacy were discussed in a brief introduction. Descriptive and inferential statistics were used in SPSS to analyze data collected from questionnaires. The research sample included 41 freshmen and 52 seniors (n=93). According to the results, accounting seniors had higher levels of critical thinking and financial self-efficacy than accounting freshmen. In conclusion, it is essential to develop critical thinking and financial self-efficacy in accounting freshmen. Their critical thinking and financial self-efficacy can be improved significantly by providing educational programs and teaching financial management skills, which can enhance their capabilities to make financial decisions and manage financial affairs. Therefore, this study can provide useful guidelines for improving critical thinking and financial self-efficacy in students.

Since the production and consumption of meat are known to be among the leading causes of greenhouse gas emissions and environmental pollution, this study examines the relationship between the consumption of various types of red meat by households and its impact on air pollution and environmental contamination in Iran. For this purpose, this article tests this relationship using annual time series data from 1980 to 2019 and the FMOLS method. The findings indicate that the consumption of red meat has a negative effect on environmental pollution because it leads to air pollution and increases environmental pollution. According to the results, the consumption of cow and veal meat has a greater contribution on air pollution and environmental pollution, and the consumption of camel meat has the lowest contribution. Furthermore, the growth of consumption, which leads to the development of production in the economy, can result in air and environmental pollution, as meat production is an energy and input-intensive process. In light of these findings, policymakers must focus on controlling household consumption and production of these products by implementing tax and incentive policies to decrease environmental pollution

Economic and industrial progress, coupled with heightened global competition, has turned market access and retention into intricate challenges. Within this context, a notable portion of businesses and trade practitioners, facing issues due to their specialization and high costs, encounter various hurdles when entering and sustaining positions in global markets. The utilization of export intermediaries, particularly export management companies, stands as a successful global experience and a potential tool for addressing a significant portion of export-related problems. The present study, of a descriptive-survey nature, employs a mixed (quantitative-qualitative) approach with the goal of identifying and ranking barriers faced by export management companies. To achieve this, a purposefully selected sample of experts in the export domain underwent specialized interviews, and after theoretical saturation, barriers were categorized into six titles and two overarching groups: intra-organizational and extra-organizational. The data were then ranked using a questionnaire and, finally, through the Friedman test. The ranking results reveal that skill and management barriers resulting from intra-organizational factors hold the highest importance, securing the first and second positions. Following these, three other barriers from the extra-organizational factors, centered around governance and policy-making, common factors, and those originating from the exporting community, respectively, rank third to fifth. Lastly, barriers with performance origins from the intra-organizational factors secure the sixth position.

This study measures productivity of private hospitals in Tanzania based on the hospitals size. Specifically, the study aims at evaluating technological change and efficiency change based on hospitals’ size. The study also focuses on exploring factors deriving productivity in relation to hospitals size. The study employs Malmquist productivity index (MPI) to measure and decompose productivity growth into efficiency change and technological change in relations to the hospitals size. The study used secondary data extracted from annual report of 34 private hospitals for the period ranging from 20018/19 to 2021/22. Results show that small (0≤beds≤150) and large hospitals (250≥beds) were experiencing productivity progress (improvement) while medium hospitals (151≤beds≤250) were experiencing regress over the study period. Analysis indicates that progress or regress of the hospitals was largely influenced by technical efficiency change which implies embracing or failure to embrace advanced technology, quality healthcare services, best management practices as well as investing in new operating methodologies. Large hospitals experienced deterioration in the productivity growth in year one as well as year two followed by a slight improvement in the subsequent two years. This study contributes quite relevant information for hospitals administrators and hospitals’ owners as well as policy makers to make informed decision in the course of improving performance of private hospitals in Tanzania. The study also provides further guides on the efficiency utilization of the hospitals assets since the analysis is based on the size and what determine hospitals’ productivity.

There are whispers about whether or not Artificial Intelligence (AI) will become more powerful in the field of competition with the human resources of organizations. The main problem for organizations to use AI is the mental ambiguity of their organizational resources about this intelligence in the field of professional ethics. The use of AI in business requires a manager who is familiar with AI issues. Unfortunately, many human resource managers still think AI is a myth, have unscientific and somewhat imaginative expectations, and do not know what transformation AI can bring to their business. This study uses a qualitative meta-analysis method to explore and synthesize existing literature on the role of organizational human ethics based on AI management. Based on the findings of the research, the components of AI management based on professional ethics as a commitment to ethics, ability to explain, fairness, robustness, transparency, privacy protection, international cooperation of use, awareness, use of good data hygiene, use of good data collection, were identified. Controlling users and reducing the algorithmic bias of AI has no place among human intelligence and can only be defined as a helper and not a substitute for humans and the humanity of human resources of organizations. If in planning the development of AI, human and ethical issues are considered together, organizations can hope to realize the dream of ethical and entrepreneurial AI.

The attractiveness of artificial intelligence (AI) in various commercial sectors has prompted to investigate the current state of AI in the field of human resource management (AIHRM). Scopus data from 2015 to 2023 was used to conduct a bibliometric analysis of AI-HRM, and the VOS viewer software programme was used for the analysis. The results indicate there was a notable rise in the quantity of publications starting in 2021, indicating that the field of "Artificial Intelligence" exhibits a stronger association with "Human Resource Management", Distinguish the publication seven clusters, i.e., Concept, ethic, and perception, interaction, literature, recruitment, and merge and application of AI with HRM. Further researchers may solicit to undertake a comprehensive investigation in the field of Artificial Intelligence in Human Resource Management (AIHRM) by integrating varied repositories of data. The findings highlight the increasing importance of artificial intelligence (AI) within the field of Human Resource Management (HRM), hence emphasizing the necessity for more investigation and incorporation of various data sources.