Abstract Manuscript type: Research paper Research aims: This research examines the effects of digital accounting practices efficiency on goal achievement at Thai industrial plants. Design/Methodology/Approach: A quantitative survey was conducted using a structured questionnaire with 132 respondents. Data analysis employed descriptive statistics and the PROCESS macro for SPSS. Research findings: The findings revealed that digital accounting practice efficiency significantly enhances organisations value enhancement and financial information usefulness. These improvements, in turn, positively affect goal achievement. Furthermore, organisational value enhancement and financial information usefulness serve as mediators in the relationship between digital accounting efficiency and goal achievement. Theoretical contribution/Originality: Empirical evidence supports the resource-based theory, with relevance to Thai industrial plants. Practitioner/Policy implications: These findings underscore the importance of digital accounting practice efficiency, organisational value enhancement, and financial information usefulness in goal achievement for industrial plants. Research limitation: The study’s focus on industrial plants in Thailand, which may restrict the generalizability of the findings.

Abstract Manuscript type: Research paper Research aims: To analysis consumer loyalty towards nori products, formulate appropriate marketing strategies in the post-pandemic context, and compare marketing strategies for nori products in Southeast Asian countries with Indonesia. Design/Methodology/Approach: The Net Promoter Score (NPS) method was used to measure consumer loyalty, while SWOT analysis—reinforced by IFE and EFE matrices—was used to determine marketing strategies. Data was collected through observation, interviews, and questionnaires with 50 consumers and Noribet MSME employees. Research findings: The NPS result of 38 per cent shows that Noribet has a loyal customer base. The SWOT analysis places the business in Quadrant I, which recommends an aggressive growth strategy. Suggested marketing strategies include maintaining product quality, maximising production, adapting to consumer trends, utilising digital marketing, and expanding local collaborations. Theoretical contribution/Originality: This study advances customercentric strategic planning for MSMEs by linking loyalty constructs to market-oriented strategy formulation. By integrating quantitative loyalty metrics with SWOT analysis, it offers a more objective framework for strategic decision-making and demonstrates a novel methodological approach that reduces subjective bias. Practitioner/Policy implications: The findings provide practical guidance for MSMEs in adapting to evolving consumer preferences for healthy, certified products and digital marketing channels. For policymakers, the results highlight the importance of institutional support and partnership programmes to enhance MSME competitiveness in a post-pandemic economy.

Manuscript type: Literature review Research aims: This study aims to identify research trends in theoretical models of financial literacy in the Scopus database from 2013 to 2021. Future research can focus on the least-used variables in theoretical models of financial literacy. Design/Methodology/Approach: Seventy-three articles using theoretical models of financial literacy are discussed in this study. This paper uses bibliometric analysis to visualise the bibliographic coupling, co-citation, and co-occurrence of keywords. Research findings: An increasing number of articles on financial literacy models have been published in the Scopus database, suggesting a growing interest in theoretical models of financial literacy and financial literacy knowledge. Performance, competitive advantage and business experience are increasingly being used as variables, indicating an opportunity to further investigate financial literacy models. Theoretical contribution/Originality: This study is the first to investigate theoretical models of financial literacy using bibliometric analysis and a literature review. This study focuses on articles published between 2013 to 2021. Practitioner/Policy implication: This study is important because it connects previous and more recent studies, identifies gaps in understanding, and suggests new ways to study theoretical models of financial literacy. Research limitations/Implications: The material used in this study was only taken from the Scopus database. Therefore, further research needs to be done by including indexing and other databases.

Manuscript type: Research paper Research aims: This study examines the effect of board characteristics on earnings management and the moderating effect of gender diversity over this nexus by investigating 393 Bursa Malaysia listed companies from 2014 to 2018. Design/Methodology/Approach: This study applies the performance-adjusted Jones model (Dechow et al., 1996) and the performance-matched Jones model (Kothari et al., 2005) to measure accrual-based earnings management. Research findings: Based on the results, the agency theory fails to illustrate that board characteristics (i.e., defined by the attributes of board independence, board size, and non-CEO duality) are effective in reducing earnings management. On the other hand, the results show that gender diversity in independent directorship and board membership apparently reduces the level of earnings management. However, this research finds no significant moderating effect of gender diversity on the relationship between CEO duality and earnings management. Theoretical contribution/Originality: This study adds to the literature by demonstrating that the application of agency theory does not have a significant impact on reducing earnings management in the Malaysian context. Applying gender socialisation theory, the findings of this study show successful moderation of gender diversity in terms of reducing the level of earnings management. Practitioner/Policy implication: The results on gender diversity are likely of interest to policymakers to come up with regulations related to ensuring an increasing presence of female directors in the boardrooms to increase the board gender diversity. Research limitation: This study examines only three board characteristics under corporate governance, and measures only accrual-based earnings management. Moreover, the sample is restricted to only non-financial listed companies.

Manuscript type: Research paperResearch aims: This study examines the effects of Wasta on job performance in Greater Amman Municipality (GAM), Jordan. It also evaluates the mediating effect of perceived training opportunities (PTO) between Wasta and job performance. Design/Methodology/Approach: A total number of 344 usable ques-tionnaires were collected from employees working at GAM in 22 different regions in Jordan.Research findings: The results indicate that Wasta has a negative effect on job performance. The results also show that PTO partially mediates the relationship between Wasta and job performance. Theoretical contribution/Originality: The research findings enrich our understanding of the impact of Wasta practice on job perfor-mance in the public service of Jordan. The findings of this study expand on the existing literature on business relationships. Practitioner/Policy implication: The findings of this study provide insights into how managers at GAM can enhance the performanceof employees and gain citizens’ satisfaction. This can be done by reducing or eliminating Wasta and avoiding the use of Wasta when nominating employees for training programmes.Research limitation/Implications: The scope of this study is limited to only one governmental service organisation, specifically GAM, in Jordan.Keywords: Job Performance, Wasta, Perceived Training Opportunities (PTO), GAMJEL Classification: J20, J2

Manuscript type: Research paperResearch aims: This study aims to investigate the role of acculturativeproduct as an isolative mechanism for achieving the marketingperformance of small and medium enterprises (SMEs) in Indonesia.Specifically, it focusses on the Indonesian Sarong Samarinda industry.Design/Methodology/Approach: Data were collected from 207 individualentrepreneurs who are involved in Sarong Samarinda businessesin East Kalimantan, Indonesia. Structural equation modelling(SEM) using AMOS was utilised to analyse the data.Research findings: The results of this study show that the advantagesof the acculturative products influence the marketing performance.This study highlights the importance of innovativeness in securingthe potentials of the acculturative products for the SME industry inIndonesia. It is also observed that the acculturative product acts as themediator between innovativeness and marketing performance. Theoretical contribution/Originality: The empirical evidence ofthis study highlights the importance of acculturative products as anisolating mechanism which can help organisations to maintain andsustain their competitiveness.Practitioner/Policy implication: This study offers insights to entrepreneursand policy makers to better understand how the SarongSamarinda industry could be developed, which potentially wouldcontribute to the country’s economy.Research limitation/Implications: Since this study focusses onSamarinda city only, the generalisability of the findings may belimited. Therefore, future studies should incorporate a larger andmore diverse set of samples.

Manuscript type: Research paper Research aims: This study examines perceived self-efficacy and its role in fostering pro-environmental attitude and behaviours. Design/Methodology/Approach: This study employs a quantitative approach to explain the relationship among the variables. The data of 500 individuals are collected and then analysed through the partial least squared (PLS) approach. Research findings: Results show that perceived self-efficacy has a positive influence on attitude; it enables individuals to orchestrate their capabilities in pursuing pro-environmental behaviours. Theoretical contributions/Originality: This study expands on previous literature by adapting lifestyle-centric pro-environmental behaviour and social cognitive theory to identify the factors that motivate pro-environmental behaviours. Practitioner/Policy implications: This study provides insights for marketers and other policy makers to better understand how perceived self-efficacy impacts the attitude and pro-environmental behaviours of individuals. The results imply that practitioners need to include attitude change campaigns and intervention programmes that can increase self-efficacy so as to encourage individuals to engage in more challenging environmental behaviours. Research limitation: Since this study focusses on the urban population of Malaysia only, the generalisability of the findings may be restricted. Future studies need to incorporate a larger and more diverse samples. Keywords: Attitude, Intrinsic Motivation, Perceived Self-efficacy, Pro-environmental Behaviours, Social Cognitive Theory JEL Classification: M310