Journal of Business Insight and Innovation
type: channel
description: The Journal of Business Insight and Innovation (JBII) is a peer-reviewed, open-access academic journal dedicated to publishing high-quality research on all aspects of business insight and innovation. The journal is committed to providing a platform for scholars and practitioners to share their latest research findings and insights on this critical topic. Mission Statement Business Insight and Innovation is a research journal that publishes scholarly articles on the latest trends and developments in business and management. The journal is committed to promoting cutting-edge research and innovative thinking in the field of business. Scope of the Journal Journal of Business Insight and Innovation (JBII) covers topics related to business operations, economics, and management practices. This includes areas of marketing, finance, human resource, operations, entrepreneurship, economics, quantitative methods, decision making, information systems, and strategy. JBII also focuses on emerging trends on the business and economics. Aims and Objectives The Journal of Business Insight and Innovation (JBII) strives to be a leading platform for the dissemination of high-caliber research on all aspects of business insight and innovation. We aim to: Advance knowledge: JBII seeks to publish groundbreaking research that pushes the boundaries of business knowledge and understanding. We encourage submissions that explore novel theoretical frameworks, empirical findings, and practical applications related to business insight and innovation. Foster collaboration: We aim to create a vibrant community of scholars and practitioners by providing a platform for them to share their latest findings and ideas. JBII encourages interdisciplinary collaboration and welcomes diverse perspectives on business insight and innovation. Bridge the gap: JBII recognizes the importance of bridging the gap between theory and practice. We aim to publish research that is not only academically rigorous but also rele…
publisher: JBII
language: en-US
publication name: Journal of Business Insight and Innovation
issn: 3006-2284
items: Impact of Customer Trust on Digital Wallet Adoption: Examining the Role of Big Data Analytics Capability in Pakistan
items: Blue Finance and Ocean Geopolitics: Climate Capital in the Transformation of Global Ocean Economies
items: AI-Driven Financial Reporting and Investment Decision Quality: The Mediating Role of Investor Trust and Moderating Role of Financial Literacy
items: Fin-Tech Innovations and Financial Performance in the Pakistani Banking Sector: The Mediating Role of Knowledge Assets
items: Green Finance, Corporate Governance, and Financial Performance: Examining Their Impact on Company Value and Profitability in Banks Listed on the Pakistan Stock Exchange
items: Project Manager Self-Efficacy and Mega-Project Success: A Conditional Process Model of Human-Related Agile Challenges and Project Complexity
items: Impact of Capital Structure on Firm Value and Profitability with the Moderation of Audit Quality: Evidence from N-11 Countries
items: Strategic Entrepreneurship and Venture Sustainability: The Moderating Role of Adaptive Culture in Large and Multi-Venturing Firms of Pakistan
items: Green Supply Chain Management and Firm Performance in Pakistan's Textile Industry
items: Does Public Spending Crowd Out Private Investment in Pakistan?
items: Accounting Information Quality and Investment Intention: Examining the Moderating Role of Financial Literacy
items: The AI Implementation Gap: Policy–Audit Misalignment in the UAE and Egypt
items: Impact of Compensation on Employee Performance with the Moderating Role of Integrating Style of Conflict Management in the Banking Sector of Pakistan
items: Government Expenditure and the Transition from Oil Dependency to a Green Economy in the United Arab Emirates
items: Artificial Intelligence–Driven Employee–Job Profile Matching and Employee Performance: The Mediating Role of Person–Job Fit
items: HR Strategic Approaches in Public Sector Higher Education Institutions: The Role of Human Resource Development in Achieving Optimal Person-Job Fit
items: Understanding Post-Purchase Regret in the Era of FinTech: The Role of Buy Now Pay Later and Impulsive Buying Behaviour
items: Exploring the Dynamic Relationships Among Tourism Investment, Tourism Receipts, Exchange Rate, and Economic Growth: Evidence from Pakistan
items: Blockchain Use, Cyber Risk, and Firm Value: The Mediating Role of Internal Control
items: Dynamic Relationship Between ESG Disclosure and Corporate Performance: Evidence from Asian Capital Markets
items: Online Vigilance and Digital Well-Being: Exploring the Roles of Digital Anxiety and Availability Norms in Knowledge Work
items: Driving Sustainable Retention: A Collaborative Analysis of Transformational Leadership, Training, and Decent Work under SDG-8
items: Determinants of an Investor's Decision in Unit Trust Investment
items: A Comparative Analysis of Stakeholder Power Dynamics in Public Sector Projects: A Cross-Sector Examination of Infrastructure, Healthcare, and Renewable Energy Projects in Pakistan and Canada
items: Examining the Mediating Effect of Leverage on the Relationship of Reinvestment and Firm Performance: Nexus in Asian Emerging Economies
items: Sustainability Integration through AI-Driven Marketing Intelligence: Emerging Strategies and Implications

Impact of Customer Trust on Digital Wallet Adoption: Examining the Role of Big Data Analytics Capability in Pakistan
type: item
description: The rapid evolution of financial technology has ushered in a transformative era for digital wallet adoption globally, with Pakistan emerging as a significant market for digital financial inclusion. While customer trust is empirically recognized as a fundamental driver of digital finance adoption, the technological conditions that amplify this relationship remain inadequately understood. This study addresses this gap by examining how Big Data Analytics Capability (BDAC) moderates the relationship between customer trust and digital wallet adoption, drawing upon the Technology Acceptance Model (TAM) and Resource-Based View (RBV) theoretical frameworks. Employing a quantitative research design, data were collected from 182 active users of Easypaisa, JazzCash, and Nayapay in Pakistan through a structured questionnaire. The findings reveal that customer trust significantly and positively influences digital wallet adoption (β = 0.610, p < .001), and BDAC demonstrates a strong direct relationship with adoption (β = 0.604, p < .001). However, contrary to expectations, BDAC did not exhibit a statistically significant moderating effect on the trust-adoption relationship (β = 0.066, p = .192), suggesting that in Pakistan's nascent digital financial ecosystem, trust and organizational analytics capabilities operate as independent drivers rather than synergistic forces. The study contributes theoretically by extending TAM to incorporate trust and organizational capability dimensions within a developing economy context. Practically, the findings underscore the imperative for FinTech operators to invest simultaneously in trust-building mechanisms and robust analytical infrastructure, while policymakers are encouraged to develop regulatory frameworks that balance innovation with consumer protection. This research advances understanding of digital financial services adoption in emerging markets and provides actionable insights for stakeholders seeking to accelerate Pakistan's digital…
creator: M. Shahwaiz Masood
creator: Ishtiaq Ahmed
creator: Zunaira Masood
creator: M. Ibrahim Haider
creator: Awais Fayyaz Abbasi
rights: Copyright (c) 2026 M. Shahwaiz Masood, Ishtiaq Ahmed , Zunaira Masood, M. Ibrahim Haider, Awais Fayyaz Abbasi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-07-01
publication date: 2026-07-01
volume: 5
number: 7
starting page: 1
ending page: 15
doi: 10.63544/jbii.v5i7.81

Blue Finance and Ocean Geopolitics: Climate Capital in the Transformation of Global Ocean Economies
type: item
description: This study examined how blue finance and ocean geopolitics shaped climate capital in the transformation of global ocean economies. The study used a qualitative research design based on secondary data and thematic analysis. The sample comprised 45 sources: 25 peer-reviewed journal articles, 10 international policy reports, 5 institutional or financial documents, and 5 case-based documents. The analysis focused on blue bonds, blended finance, debt-for-nature swaps, blue carbon projects, marine protected areas, sustainable fisheries, coastal resilience, and ocean-based climate investment. Results showed that expansion of blue finance was reported in 38 of 45 sources, representing 84.4% of the sample. Sustainability and conservation benefits were reported in 36 sources, representing 80.0%. Governance and transparency risks were identified in 34 sources, accounting for 75.6%. Climate capital as geopolitical influence appeared in 32 sources, equal to 71.1%. Equity and justice concerns appeared in 31 sources, equal to 68.9%. These numeric findings indicated that blue finance supported ocean sustainability but also created risks related to debt pressure, bluewashing, unequal access to finance, weak accountability, and limited community participation. The study concluded that climate capital transformed ocean economies through both environmental investment and geopolitical power. Transparent standards, fair benefit sharing, stronger monitoring, and inclusive governance were necessary to ensure that blue finance supported sustainable and just ocean development across vulnerable coastal and island regions under changing climate conditions in a globally equitable manner. References Atchison, J., Foster, R., & Bell-James, J. (2024). Blue carbon as just transition? A structured literature review. Global Sustainability, 7, https://doi.org/10.1017/sus.2024.24 Ayilu, R. K., Okafor-Yarwood, I., Belhabib, D., & Bennett, N. J. (2022). Ocean grabbing and maritime governance. Marine Poli…
creator: Syed Shameel Ahmed Quadri
creator: Intikhab Ulfat Intikhab Ulfat
creator: Muhammad Ali
creator: Sultan Mahmood
rights: Copyright (c) 2026 Syed Shameel Ahmed Quadri, Intikhab Ulfat Intikhab Ulfat, Muhammad Ali, Sultan Mahmood https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-07-09
publication date: 2026-07-09
volume: 5
number: 7
starting page: 16
ending page: 29
doi: 10.63544/jbii.v5i7.84

AI-Driven Financial Reporting and Investment Decision Quality: The Mediating Role of Investor Trust and Moderating Role of Financial Literacy
type: item
description: This study explores the relationship between financial reporting using AI, financial transparency and the quality of investment decisions by analysing the investor trust and the moderating effect of financial literacy. The study is based on Signalling Theory and Information Asymmetry Theory and concentrates on the focus group of individual investors in Pakistan Stock Exchange. The number of usable responses from the instruments was 428 and the data was analysed with PLS-SEM. The results reveal that AI financial reporting and financial transparency can enhance investor trust, while investor trust can improve investment decision quality. The impact of AI-driven reporting and transparency on investment decisions is also influenced by investor trust. Furthermore, elevating financial literacy enhances the bond between AI-driven reporting, transparency, and investor trust. The study highlights the importance of trustworthy digital reporting, transparent disclosures, and investor education in emerging market contexts. References Akerlof, G. A. (1970). The market for "lemons": Quality uncertainty and the market mechanism. Quarterly Journal of Economics, 84(3), 488–500. https://doi.org/10.2307/1879431 Alruwaili, T. F. (2025). The impact of artificial intelligence on accounting practices. Humanities and Social Sciences Communications, 12(1), 1–15. Bandura, A. (1986). Social foundations of thought and action: A social cognitive theory. Prentice-Hall. Chen, W., Hribar, P., Melessa, S., & Wang, M. (2023). Artificial intelligence and corporate disclosure quality: Emerging evidence and future directions. Journal of Accounting Literature, 52, 1–18. https://doi.org/10.1016/j.acclit.2023.100585 Demirgüç-Kunt, A., Klapper, L., Singer, D., & Ansar, S. (2022). The Global Findex Database 2021: Financial inclusion, digital payments, and resilience in the age of COVID-19. World Bank. https://doi.org/10.1596/978-1-4648-1897-4 Demirgüç-Kunt, A., Klapper, L., Singer, D., Ansar, S., & Hess, J.…
creator: Imran Abdul Aziz
creator: Muhammad Faisal
creator: Irfan Nepal
creator: Ali Mohsin
rights: Copyright (c) 2026 Imran Abdul Aziz, Muhammad Faisal, Irfan Nepal, Ali Mohsin https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-07-10
publication date: 2026-07-10
volume: 5
number: 7
starting page: 30
ending page: 42
doi: 10.63544/jbii.v5i7.85

Fin-Tech Innovations and Financial Performance in the Pakistani Banking Sector: The Mediating Role of Knowledge Assets
type: item
description: This research examines the influence of Fin-tech Innovation alongside the role of Knowledge Assets as mediators upon the Financial Performance of the banks in Pakistan. The banking environment is speedily evolving. Within this evolution, digital transformation has become an integral part of the workflows, marking it essential for boosting efficiency, encouraging profitability and competitiveness. This study comprises the data set of 13 banks over a period of 10 years, having a total of 130 observations. Earnings per share was used as a proxy for the dependent variable Financial Performance, while Digitalization Score was used as a proxy of independent variable Fin-tech Innovation. Quantitative approaches were applied in order to test our hypotheses results. The finding revealed that Fin-tech innovations have a statistically significant and positive impact on Financial Performance in the banking industry. Additionally, the mediation analysis results portrayed a partial mediation where Knowledge Assets partially mediated the relation between Fin-tech Innovation and Financial Performance of the banks. Hence, the study concludes that through strengthening Fin-tech adoption and developing strategies along with utilizing the Knowledge Assets, the Pakistani banking sector can sustain growth and gain competitive advantage in the fast paced and evolving markets. References Abbas, N., & Khan, H. G. M. (2024). The role of financial literacy and technology savviness on FinTech adoption in traditional banking: The mediating role of trust in technology. Pakistan Journal of Humanities and Social Sciences, 12(4), 3183–3191. Ahmad, M., & Ahmed, N. (2016). Testing the relationship between intellectual capital and a firm's performance: An empirical investigation regarding financial industries of Pakistan. International Journal of Learning and Intellectual Capital, 13(4), 250–266. https://doi.org/10.1504/IJLIC.2016.080303 Ahmed, N., Ahmad, M., & Ahmed, M. (2015). Knowledge management a…
creator: Laamia Haider
creator: Eeshah Ter Raziya Khurram
creator: Javaria Asim
rights: Copyright (c) 2026 Laamia Haider, Eeshah Ter Raziya Khurram, Javaria Asim https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-07-11
publication date: 2026-07-11
volume: 5
number: 7
starting page: 43
ending page: 55
doi: 10.63544/jbii.v5i7.86

Green Finance, Corporate Governance, and Financial Performance: Examining Their Impact on Company Value and Profitability in Banks Listed on the Pakistan Stock Exchange
type: item
description: The present study aimed to analyse the impact of green finance and corporate governance on the financial performance, company value, and profitability of banks listed on the Pakistan Stock Exchange (PSX). The quantitative explanatory research design was used, and secondary panel data were analysed using 20 annual reports of 20 commercial banks (120 firm-years). Green finance and corporate governance were selected as independent variables, and financial performance, company value, and profitability were selected as dependent variables. The data were analysed using descriptive statistics, Pearson correlation analysis, and panel regression analysis in Stata. Descriptive results showed mean values of 3.68, 3.81, 1.76, 13.94, and 1.42 for green finance, corporate governance, return on assets, return on equity, and Tobin's Q, respectively. All variables showed significant positive correlations with each other, ranging from 0.521 to 0.741 (p < 0.01). The results of the panel regression analysis show that green finance (β = 0.298, p = 0.000; β = 0.316, p = 0.000; β = 0.271, p = 0.000, respectively) has a significant effect on improvements in financial performance, profitability, and company value. Corporate governance also exerted significant positive effects on financial performance (β = 0.347, p = 0.000), profitability (β = 0.281, p = 0.000), and company value (β = 0.391, p = 0.000). The results indicate that sustainable financial practices, combined with good corporate governance, enhance the long-term financial performance and value of organisations in Pakistan's banking sector. References Adu, D. A. (2022). Sustainable banking initiatives, environmental disclosure and financial performance: The moderating impact of corporate governance mechanisms. Business Strategy and the Environment, 31(5), 2365–2399. https://doi.org/10.1002/bse.3033 Alam, M. S., Atif, M., Chien-Chi, C., & Soytas, U. (2022). Does corporate governance improve firm performance? Evidence from the bankin…
creator: Zafar Abbas
creator: Saba Mahmood
creator: Mehboob Ali
creator: Syed Kausar Ali Shah
rights: Copyright (c) 2026 Zafar Abbas, Saba Mahmood , Mehboob Ali, Syed Kausar Ali Shah https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-07-12
publication date: 2026-07-12
volume: 5
number: 7
starting page: 56
ending page: 65
doi: 10.63544/jbii.v5i7.88

Project Manager Self-Efficacy and Mega-Project Success: A Conditional Process Model of Human-Related Agile Challenges and Project Complexity
type: item
description: This study investigates how project manager self-efficacy (PMSE) contributes to mega-project success and explores the mediating role of human-related agile challenges (HRACI) as well as the moderating influence of project complexity. Drawing on social cognitive theory, the research proposes that self-efficacious project managers are better equipped to navigate human dynamics and adaptive tensions inherent in mega-project environments. A quantitative cross-sectional survey was conducted among 312 mega-project professionals in Pakistan using a structured questionnaire. Data were analysed using PLS-SEM with bootstrapping to examine mediation and moderation effects. Results indicate that PMSE significantly and positively predicts mega-project success. PMSE also significantly reduces human-related agile challenges, while HRACI negatively affects project success, confirming partial mediation. The indirect effect is statistically significant, suggesting that project managers with higher self-efficacy improve performance outcomes primarily by reducing interpersonal friction, role ambiguity, and resistance during agile implementation. Additionally, project complexity significantly moderates the PMSE–success relationship, with the effect of self-efficacy becoming stronger as project complexity increases. These findings extend project leadership literature by demonstrating that self-efficacy functions as a psychological resource that is especially valuable in complex mega-project settings. The study highlights the importance of strengthening project managers’ confidence in their capability to manage uncertainty, thereby improving both behavioural alignment and strategic project outcomes. References Al Rasheed, T. F. (2026). Saudi Arabia's transformation: Uncertainty and sustainability. Routledge. https://doi.org/10.4324/9780429244438 Bibi, L., & Iqbal, S. (2026). Unlocking project success through emotional intelligence: The mediating role of team cohesiveness and the moderatin…
creator: Muhammad Zaheer
creator: Muhammad Bilal
rights: Copyright (c) 2026 Muhammad Zaheer, Muhammad Bilal https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-07-16
publication date: 2026-07-16
volume: 5
number: 7
starting page: 66
ending page: 75
doi: 10.63544/jbii.v5i7.89

Impact of Capital Structure on Firm Value and Profitability with the Moderation of Audit Quality: Evidence from N-11 Countries
type: item
description: Purpose: This study examines whether audit quality moderates the relationship between capital structure and two firm outcomes, market-based firm value (FV) and accounting-based profitability (Return on Equity, ROE), across the Next-Eleven (N-11) emerging economies, addressing the limited evidence on how financing decisions translate into value and profitability outside developed capital markets. Methodology/Design/Approach: Using a panel of 3,124 firms (31,240 firm-year observations) drawn from Thomson Reuters Datastream over 2014–2024, the study estimates four complementary specifications: pooled OLS, cross-sectional GMM, firm fixed-effects with cluster-robust standard errors, and a static panel GMM estimator built on a within-firm de-meaning transformation. Findings: Multicollinearity is negligible across all specifications (mean VIF = 1.07). Capital structure, audit quality, and their interaction are statistically insignificant under pooled OLS, cross-sectional GMM, and cluster-robust fixed-effects estimation. However, once time-invariant firm heterogeneity is purged via de-meaning and the model is estimated by static panel GMM, capital structure emerges as positive and significant for both firm value and ROE, while the moderating role of audit quality remains unsupported in every specification. Firm size is negative and significant throughout. Practical Implications: Managers, auditors, and regulators in N-11 markets should not rely on conventional pooled or cluster-robust estimates alone when assessing the leverage–value relationship, since a genuine, if modest, positive effect can be masked by the choice of estimator; policymakers seeking to strengthen the certifying role of external audit in these markets may need to look beyond auditor identity alone. Originality/Value: This is among the first studies to jointly test capital structure, audit quality, and their interaction for both a market-based and an accounting-based outcome across the full N-11 grouping, …
creator: Mahwish Ayub
creator: Imran Riaz Malik
rights: Copyright (c) 2026 Mahwish Ayub, Imran Riaz Malik https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-07-16
publication date: 2026-07-16
volume: 5
number: 7
starting page: 76
ending page: 91
doi: 10.63544/jbii.v5i7.90

Strategic Entrepreneurship and Venture Sustainability: The Moderating Role of Adaptive Culture in Large and Multi-Venturing Firms of Pakistan
type: item
description: Purpose: The world of business is constantly changing and unpredictable and organizations are in constant danger from technological disruptions, fierce competition, globalization, and ever-evolving customer demands. All of this has made long-term sustainability more important than ever, with the need for organizational skills that encourage long-term sustainability. The purpose of this study is to study the relationship between strategic entrepreneurship and venture sustainability and to investigate the moderating effect of adaptive culture in the Resource Based View (RBV) framework. In particular, it investigates if the positive effect of strategic entrepreneurship on sustainable venture outcome is reinforced by adaptive organizational culture in large and multi-venturing firms in the context of Pakistan. Study Design/Methodology/Approach: Quantitative research design and positivist research paradigm were used in the study. To minimize common method bias and to increase the causal inferences, a three-wave time-lagged survey design was used, with each wave being spaced four weeks apart. The respondents comprised 180 entrepreneurs, executive managers, departmental heads and senior professionals of large and multi-venturing firms in Pakistan. The measures of strategic entrepreneurship were taken at Time 1, adaptive culture at Time 2 and venture sustainability at Time 3. The proposed hypotheses were tested by using IBM SPSS Statistics and Hayes PROCESS Macro Model 1. The results indicate that strategic entrepreneurship has a positive impact on venture sustainability. Moreover, adaptive culture significantly moderates such relationship to make the positive relationship between strategic entrepreneurship and venture sustainability much stronger when the level of adaptive culture high. The conditional effect analysis also shows that the culture of an organization that is both flexible and learning and supports innovation is more effective in converting entrepreneurial cap…
creator: Tahira Alam
creator: Dr. Tasneem Fatima
creator: Dr. Tazeem Ali Shah
rights: Copyright (c) 2026 Tahira Alam, Dr. Tasneem Fatima , Dr. Tazeem Ali Shah https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-07-16
publication date: 2026-07-16
volume: 5
number: 7
starting page: 92
ending page: 110
doi: 10.63544/jbii.v5i7.91

Green Supply Chain Management and Firm Performance in Pakistan's Textile Industry
type: item
description: Purpose: This study investigates the impact of four green supply chain management (GSCM) practices—eco-design, green procurement, green manufacturing, and green distribution—on firm performance, while examining the mediating role of sustainable supply chain management (SSCM) among manufacturing firms in Pakistan's textile industry. Approach: Grounded in a positivist research philosophy, the study adopts a quantitative, cross-sectional survey design. Data were collected through a structured, five-point Likert-scale questionnaire administered to 150 managers, supervisors, and supply chain professionals working in textile manufacturing firms located in Faisalabad, Sheikhupura, and Multan, using a convenience sampling technique. Data were analysed using SPSS for descriptive statistics, reliability analysis, and Pearson correlation, and AMOS for confirmatory factor analysis, structural equation modelling (SEM), and bootstrapped mediation testing. Findings: The measurement model demonstrated sound reliability (overall Cronbach's α = .913) and adequate sampling adequacy (KMO = .843, Bartlett's test significant, p < .001). Eco-design (β = .410), green procurement (β = .194), green manufacturing (β = .191), and green distribution (β = .165) each exerted a significant positive effect on firm performance, and SSCM itself was a strong positive predictor of firm performance (β = .678). However, SSCM significantly mediated only the relationship between eco-design and firm performance (β = .329, p < .001); its mediating role in the relationships involving green procurement, green manufacturing, and green distribution was not statistically supported. Contributions: The study extends the Resource-Based View by demonstrating that GSCM practices function as valuable, rare, and difficult-to-imitate resources that translate into performance gains, partly through sustainable supply chain capabilities. Textile manufacturers should prioritize eco-design initiatives and strengthen the susta…
creator: Saba Tanveer
rights: Copyright (c) 2026 Saba Tanveer https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-07-16
publication date: 2026-07-16
volume: 5
number: 7
starting page: 111
ending page: 125
doi: 10.63544/jbii.v5i7.94

Does Public Spending Crowd Out Private Investment in Pakistan?
type: item
description: This study examines whether public spending crowds out or crowds in private investment in Pakistan using the Auto Regressive Distributed Lag (ARDL) model over the period 1995–2025. The relationship between government expenditure and private investment is a key issue in macroeconomic policy, particularly in developing economies where fiscal policy plays a central role in promoting economic growth and development. While public spending can encourage private investment through infrastructure development and higher aggregate demand, the neoclassical view suggests that excessive government borrowing to finance expenditure may crowd out private investment by raising interest rates and reducing the availability of financial resources. The empirical findings reveal that government expenditure exerts a positive and statistically significant effect on private investment, indicating the presence of crowding-in effects in Pakistan. Tax revenue and trade openness also contribute positively to private investment. In contrast, public debt and inflation exhibit negative relationships with private investment, suggesting the existence of crowding-out pressures associated with debt-financed fiscal expansion and macroeconomic instability. The findings suggest that the impact of public spending on private investment depends largely on the composition and financing of expenditure rather than its aggregate size. Productive expenditures directed toward infrastructure and development projects appear to encourage private-sector investment, whereas excessive borrowing and inflation undermine investment incentives. The study recommends prioritizing development-oriented expenditure, improving fiscal discipline, and maintaining macroeconomic stability to promote sustainable private-sector growth in Pakistan. References Abbas, S. M. A., & Christensen, J. E. (2010). The role of domestic debt markets in economic growth: An empirical investigation for low-income countries and emerging markets. IMF S…
creator: Syeda Manahal Fayyaz
creator: Sher Ali
creator: Amjad Amin
rights: Copyright (c) 2026 Syeda Manahal Fayyaz, Sher Ali, Amjad Amin https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-07-17
publication date: 2026-07-17
volume: 5
number: 7
starting page: 126
ending page: 137
doi: 10.63544/jbii.v5i7.95

Accounting Information Quality and Investment Intention: Examining the Moderating Role of Financial Literacy
type: item
description: This study examines the influence of accounting information quality on investment intention while investigating the moderating role of financial literacy within the framework of the Theory of Planned Behaviour. A quantitative, deductive research design was employed using a structured questionnaire administered to 254 respondents comprising individual investors, business professionals, and accounting and finance students. Data were analysed using SPSS through descriptive statistics, reliability and validity assessments, regression analysis, and moderation analysis. The findings reveal that accounting information quality exerts a significant positive effect on investment intention, indicating that investors are more willing to invest when financial disclosures are credible and informative. Furthermore, financial literacy significantly moderates this relationship by enhancing investors' ability to interpret, evaluate, and effectively utilize accounting information in investment decision-making. The results demonstrate that financially literate individuals derive greater benefits from high-quality accounting information, thereby exhibiting stronger investment intentions than less financially knowledgeable investors. The study contributes to accounting and behavioural finance literature by integrating information quality and investor capability into a comprehensive explanatory framework for investment intention. The findings provide practical implications for corporate reporting practices, investor education initiatives, and public policy by emphasizing the importance of transparent financial reporting and financial literacy development in promoting informed, rational, and sustainable investment decisions across diverse financial markets. References Abu Afifa, M., Saleh, I., & Vo Van, H. (2025). Accounting information quality in the digital era: A perspective from ERP system adoption. Global Knowledge, Memory and Communication, 74(5–6), 2022–2046. https://doi.org/10.1108…
creator: Fraz Ahmed Shaikh
rights: Copyright (c) 2026 Fraz Ahmed Shaikh https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-07-18
publication date: 2026-07-18
volume: 5
number: 7
starting page: 138
ending page: 150
doi: 10.63544/jbii.v5i7.97

The AI Implementation Gap: Policy–Audit Misalignment in the UAE and Egypt
type: item
description: Following the International Auditing and Assurance Standards Board’s (IAASB) findings, artificial intelligence (AI) developments over human governance in the February 2026 Technology Quality Management roundtables outcome statement, this study aims to disclose the disconnect between the policy and practice of external audit functions in AI adoption. The research employs a qualitative multi-method design that compares the narratives of Big Four organizations’ transparency reports and audit practitioners in the United Arab Emirates (UAE) and Egypt. The study’s context was determined by the identified gaps in prior empirical research on the differences between the attitudes of corporate management and auditors towards AI usage in external audits. The lead research question focuses on the distinctions in Big Four strategies and individual auditors’ practices in AI applications. The findings are based on content analysis of the narrative of Big Four organizations’ 2021–2025 transparency reports and thematic analysis (TA) of the semi-structured interviews with the auditors in the UAE and Egypt in 2026. The study discovers that auditor practices are currently disconnected from the strategic level propositions. While corporate reports depict a vision in which AI is regarded as a normal component of audit processes, auditors’ experiences suggest it is limited and token adoption in practice. The authors conclude that governance and transparency issues, regional disparities in implementation, and algorithmic complexity contribute to the difficulties in auditor practices in adopting AI tools. These challenges drive the need to establish policy-practice configurations for the effective implementation of audit technologies based on AI. Akpughe, W. O., & Raphael, A. (2026). The Implementation Gap in Emerging Economies: a Theoretical Analysis of Policy Disconnects. Journal of Economics and Trade, 11(1), 286–301. https://doi.org/10.56557/jet/2026/v11i110372 Albous, M. R., Al-Jayyous…
creator: John Joshua C. Rañeses
creator: Dr. Ain Bemisal Alavi
creator: Rafia
creator: Arshiya Subhani
rights: Copyright (c) 2026 John Joshua C. Rañeses, Dr. Ain Bemisal Alavi, Rafia, Arshiya Subhani https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-07-18
publication date: 2026-07-18
volume: 5
number: 7
starting page: 151
ending page: 183
doi: 10.63544/jbii.v5i7.100

Impact of Compensation on Employee Performance with the Moderating Role of Integrating Style of Conflict Management in the Banking Sector of Pakistan
type: item
description: Objective: The study aims to explore the relationship between compensation and performance of the employees in banking sector of Pakistan and explore the moderating effect of integrating style of conflict handling. The purpose of the research is to investigate whether collaborative conflict resolution is a positive or negative influence on the motivational effects of compensation on employee performance. Methodology: A quantitative research approach was adopted with cross sectional design, structured self-administered questionnaire was used. A total of 500 employees of public, private, Islamic and foreign banks were sampled for data collection across Pakistan. Compensation, employee performance and integrating style of conflict management were measured using validated scales (6 items each). The proposed hypotheses were tested using the hierarchical moderated multiple regression analysis procedure. Findings: The results showed that compensation positively and significantly predicts employee performance with a beta value of .55 and a p value of < .001, thus supporting Hypothesis 1. The impact of the integrating style of conflict management was also positive and significant, directly affecting the results of the performance (β = .27, p < .001), which proves the hypothesis 2. Notably, the relationship between compensation and performance was moderated by the integrating style such that there was a buffering moderation (ΔR² = .020, p < .001) – but not amplifying as hypothesized. A simple slopes analysis showed that (1) compensation was positively associated with performance at low level of integration (b = .48), and (2) compensation was positively associated with performance at high level of integration (b = .19), indicating a substitution mechanism. Originality Value: The relevance of this study is originality value; this study is original in the sense that conflict management is considered as a boundary condition as opposed to the status of a direct predictor of perfor…
creator: Maqbool Hussain
creator: Muhammad Asif
rights: Copyright (c) 2026 Maqbool Hussain, Muhammad Asif https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-07-19
publication date: 2026-07-19
volume: 5
number: 7
starting page: 184
ending page: 197
doi: 10.63544/jbii.v5i7.101

Government Expenditure and the Transition from Oil Dependency to a Green Economy in the United Arab Emirates
type: item
description: The shift from oil-based growth to a greener economy has become one of the key policy agendas for the United Arab Emirates to balance long-term economic development with environmental sustainability. This study investigates the relationship between government expenditure and the transition from oil dependency to green economy in UAE for the period 2001-2021. The central research question is whether the government spending has a significant impact on the economic growth of the UAE, with subsidiary questions examining the roles of renewable energy consumption, oil rents, and inflation. This study is guided by four theoretical frameworks; Keynesian Fiscal Theory, Green Growth Theory, Resource Curse Theory and the Triple Bottom Line. A positivist, deductive, archival quantitative methodology is adopted using secondary annual data from World Bank Development Indicators. Three analytical stages are deployed: descriptive statistics characterizing variable trends; Pearson correlation analysis; and two OLS multiple regression models, Model 1 (primary: government expenditure and renewable energy) and Model 2 (control: oil rents and inflation). Model 1 (F(2,18)=2.966, p=0.077, adjusted R²=0.164, Durbin-Watson=1.734) reveals that neither government expenditure (B=−0.770, p=0.230) nor renewable energy (B=−2.312, p=0.648) reached statistical significance as predictors of UAE GDP growth. Model 2 (F(4,16)=1.659, p=0.208, adjusted R²=0.116) extended the specification to all four predictors simultaneously and similarly found that none reached significance, with lower explanatory power than Model 1. All four hypotheses (H1–H4) were rejected at the 5% threshold. Correlation analysis reveals that government expenditure is significantly negatively correlated with GDP growth (r=−0.489, p=0.025) and strongly positively correlated with renewable energy (r=0.747, p<0.001). The study concludes that the UAE's green economic transition is institutionally underway but has not yet generated a sta…
creator: Rahma Abdelsamad Abedou
creator: Dr. Ain Bemisal Alavi
creator: Zobia Fatima
rights: Copyright (c) 2026 Rahma Abdelsamad Abedou, Dr. Ain Bemisal Alavi, Zobia Fatima https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-07-19
publication date: 2026-07-19
volume: 5
number: 7
starting page: 198
ending page: 210
doi: 10.63544/jbii.v5i7.102

Artificial Intelligence–Driven Employee–Job Profile Matching and Employee Performance: The Mediating Role of Person–Job Fit
type: item
description: Purpose: Artificial intelligence (AI) has transformed recruitment and selection by enabling faster, more objective, and data-driven hiring decisions. This study examines the relationship between AI-driven employee–job profile matching and employee performance while investigating the mediating role of person–job fit. Although AI adoption in human resource management (HRM) has increased, limited empirical evidence explains how AI-driven matching enhances employee performance through person–job fit. Design/Methodology/Approach: A quantitative cross-sectional research design was employed using data collected from 321 employees working in organizations that had implemented AI-enabled recruitment systems. Data were analysed using Partial Least Squares Structural Equation Modelling (PLS-SEM) with SmartPLS 4. The measurement model was assessed for reliability and validity, while the structural model was evaluated using bootstrapping with 5,000 resamples. Findings: The results indicate that AI-driven employee–job profile matching positively influences person–job fit and employee performance. Person–job fit also has a significant positive effect on employee performance and partially mediates the relationship between AI-driven employee–job profile matching and employee performance. The structural model explained 42.6% of the variance in person–job fit and 63.8% of the variance in employee performance, demonstrating good predictive capability. Originality/Value: This study extends Person–Environment Fit Theory to AI-enabled recruitment by demonstrating that person–job fit is the key psychological mechanism through which AI-driven employee–job profile matching enhances employee performance. The findings show that the value of AI recruitment extends beyond improving hiring efficiency to strengthening employee–job alignment and organizational performance. Practical Implications: The findings encourage organizations to implement transparent, ethical, and data-driven AI recruitment …
creator: Anila Tago
creator: Dr. Naira Qazi
creator: Mahnoor Laghari
rights: Copyright (c) 2026 Anila Tago, Naira Qazi, Mahnoor Laghari https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-07-21
publication date: 2026-07-21
volume: 5
number: 7
starting page: 211
ending page: 225
doi: 10.63544/jbii.v5i7.103

HR Strategic Approaches in Public Sector Higher Education Institutions: The Role of Human Resource Development in Achieving Optimal Person-Job Fit
type: item
description: This study examines the role of strategic Human Resource Development (HRD) in enhancing Person–Job (P-J) fit in public sector higher education institutions. Drawing on Person-Environment Fit Theory and Social Exchange Theory, this study develops a theoretical framework linking strategic HRD interventions to optimal Person–Job Fit. This paper synthesizes evidence from 14 empirical studies (published between 1991 and 2025) and identifies major gaps between the traditional method of selection among civil servants and the changing academic qualifications. The study proposes the primary dimensions of P-J fit as Demand-Ability Fit and Supply-Value Fit, develops five theoretically derived propositions for future empirical validation on the effectiveness of HRD, and pinpoints institutional culture, public sector bureaucracy and digital literacy as key moderating factors. The review identified that training, mentorship, and developmental feedback consistently improve Demand-Ability and Supply-Value Fit. This study synthesizes HRD-P-J fit relationships in public HEIs, highlighting bureaucratic constraints and integrating Person-Environment Fit and Social Exchange Theory. The practical implications derived from the reviewed evidence and include guidelines for modernizing tenure-track requirements and the establishment of continuous professional development in resource-limited public institutions. The review indicates that despite the presence of a rigid structure of bureaucracy, systematic HRD programmes can help reduce competency gaps and increasing the fit between competence and Demand-Ability as well as Supply-Value. References Afsar, B., Umrani, W. A., & Khan, A. (2019). The impact of perceived calling on work outcomes in a nursing context: The role of career commitment and living one’s calling. Journal of Applied Biobehavioral Research, 24(1), e12154. https://doi.org/10.1111/jabr.12154 Bakos, E. (2025). An international framework for human resource management indicators i…
creator: Seema Memon
creator: Aisha Bashir Shah
rights: Copyright (c) 2026 Seema Memon, Aisha Bashir Shah https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-07-21
publication date: 2026-07-21
volume: 5
number: 7
starting page: 226
ending page: 239
doi: 10.63544/jbii.v5i7.104

Understanding Post-Purchase Regret in the Era of FinTech: The Role of Buy Now Pay Later and Impulsive Buying Behaviour
type: item
description: Purpose: With digital payment technologies rapidly evolving, including the rise of Buy Now Pay Later services, the purchasing habits of consumers have changed, leading to new psychological dynamics of digital transactions. This study aimed to explore the effect of Buy Now Pay Later (BNPL), Digital Financial Literacy (DFL), and Spendception on the Impulsive Buying Behaviour (IBB) and Post Purchase Regret (PPPR) of young consumers. In addition, the mediating effect of impulsive buying and the moderating effect of contextual factors in these relationships are explored. Design/methodology/approach: This study was of quantitative type and primary data was collected using a structured questionnaire from 300 young consumers (university students, alumni and early career employees) of selected universities and private organizations of Pakistan. The measurement items were derived from previously developed measures on 5-point Likert scale. Partial Least Squares Structural Equation Modelling (PLS-SEM) was used to analyse the collected data by using SmartPLS software. Findings: BNPL, digital financial literacy, and Spendception are found to be significant positive factors towards impulsive buying behaviour. The findings also showed that impulsive buying had a strong relationship with post-purchase regret, providing evidence that people's spontaneous purchases can lead to a negative post-consumption emotion. The mediation analysis revealed that impulsive buying is a significant mediator between the relationships of BNPL, digital financial literacy, Spendception and post-purchase regret. Furthermore, the high moderating effects suggest that the effects of factors associated with digital payments on impulsive buying depend on certain individual and contextual factors. Implications: The results offer significant policy implications for both the policymakers and fintech service providers, e-commmerce platforms and educational institutions, as they highlight the importance of fosterin…
creator: Saman Ismail
creator: Ahmar Aleem
creator: Tahira Tariq
rights: Copyright (c) 2026 Saman Ismail , Ahmar Aleem, Tahira Tariq https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-07-22
publication date: 2026-07-22
volume: 5
number: 7
starting page: 240
ending page: 260
doi: 10.63544/jbii.v5i7.105

Exploring the Dynamic Relationships Among Tourism Investment, Tourism Receipts, Exchange Rate, and Economic Growth: Evidence from Pakistan
type: item
description: This study examined the role of tourism in economic growth in Pakistan by focusing on tourism receipts, tourism investment, and the mediating role of exchange rate. The study was based on annual time-series data from 1995 to 2023, covering 29 yearly observations. The study followed a quantitative research approach and applied descriptive statistics, trend analysis, normality analysis, correlation analysis, regression analysis, mediation analysis, and diagnostic tests using SPSS. The descriptive and trend results showed that economic growth in Pakistan remained unstable during the study period, while tourism receipts fluctuated but generally showed improvement over time. Tourism investment, measured through the FDI proxy, showed high variation, especially during the mid-2000s, while exchange rate showed a strong upward trend, indicating depreciation of the local currency against the US dollar. The correlation results showed weak and statistically insignificant relationships between tourism receipts and economic growth, tourism investment and economic growth, and exchange rate and economic growth. However, tourism receipts had a significant positive relationship with exchange rate. The regression results showed that tourism receipts, tourism investment, and exchange rate jointly explained 11.9% of the variation in economic growth, but the overall regression model was statistically insignificant. Individually, tourism receipts and tourism investment did not have significant direct effects on economic growth. Exchange rate also had a negative but statistically insignificant effect on economic growth. The study concluded that tourism has economic relevance for Pakistan, especially through its connection with exchange rate movement, but its direct contribution to economic growth was not strongly supported by the selected model. The findings suggest that tourism may become more growth-supportive if backed by targeted investment, improved tourism infrastructure, better dest…
creator: Farwa Akhtar
creator: Maliha Azhar
creator: Tauqir Hussain
rights: Copyright (c) 2026 Farwa Akhtar, Maliha Azhar, Tauqir Hussain https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-07-24
publication date: 2026-07-24
volume: 5
number: 7
starting page: 261
ending page: 274
doi: 10.63544/jbii.v5i7.107

Blockchain Use, Cyber Risk, and Firm Value: The Mediating Role of Internal Control
type: item
description: This study examines the impact of blockchain use and cyber risk on firm value, with internal control serving as a mediating mechanism, among non-financial firms listed on the Pakistan Stock Exchange. Grounded in agency theory, the research employs a quantitative explanatory design, analysing survey responses from senior financial and assurance professionals alongside secondary financial data using partial least squares structural equation modelling (PLS-SEM). The findings reveal that blockchain use significantly and positively influences internal control effectiveness (β = 0.555, p < 0.001), while cyber risk exerts a significant negative effect on internal control (β = -0.486, p < 0.001). Internal control demonstrates a strong positive relationship with firm value (β = 0.794, p < 0.001) and serves as a significant mediator in both the blockchain use–firm value relationship (β = 0.441, p < 0.001) and the cyber risk–firm value relationship (β = -0.386, p < 0.001). The model exhibits substantial explanatory power, accounting for 66.1% of the variance in internal control and 63.1% of the variance in firm value. These results underscore that the value derived from blockchain technology and the mitigation of cyber risk are contingent upon robust internal control environments. For emerging market firms, effective governance, risk assessment, monitoring procedures, and control activities are essential to translate digital technology investments into tangible firm value. The study extends agency theory by demonstrating how technological conditions—both enabling and threatening—influence economic outcomes through organizational control mechanisms. Practical implications for boards, financial executives, risk managers, auditors, and regulators are discussed. Akter, M., Kummer, T.-F., & Yigitbasioglu, O. (2024). Looking beyond the hype: The challenges of blockchain adoption in accounting. International Journal of Accounting Information Systems, 53, Article 100681. https://doi.o…
creator: Imran Abdul Aziz
creator: Syed Muhammad Shoaib Wasim
creator: Yusra Shehzadi
rights: Copyright (c) 2026 Imran Abdul Aziz , Syed Muhammad Shoaib Wasim, Yusra Shehzadi https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-07-24
publication date: 2026-07-24
volume: 5
number: 7
starting page: 275
ending page: 288
doi: 10.63544/jbii.v5i7.108

Dynamic Relationship Between ESG Disclosure and Corporate Performance: Evidence from Asian Capital Markets
type: item
description: ESG disclosure has evolved as a vital element of corporate sustainability reporting nevertheless, empirical literature regarding its economic impacts still remains insufficient, particularly in Asian economies. This examination fills this gap by investigating the effect of enhanced ESG disclosure on accounting and market-based performance of publicly listed firms. The study employs panel dataset of 1,406 listed firms with 30,932 firm-year observations from 11 Asian economies, for a period of 22 years from 2002 to 2023. The association between ESG disclosure and corporate performance is studied using two-way fixed-effects panel regression. To guarantee the robustness of the findings, the analysis is supported with robustness tests, panel co-integration analysis, Granger causality tests, and Structural Equation Modelling. The empirical results show that ESG disclosure has a significant positive effect on accounting and market-based performance indicators of firms. It results in improved profitability, market valuation, investor confidence and reduced firms' cost of capital, which implies that transparent sustainability reporting decreases information asymmetry and perceived investment risk. The findings encourage firms to align ESG disclosure into their strategic and governance mechanisms in order to achieve improved performance with reduced costs and strong corporate image. Unlike prior studies that investigate individual countries and employ a single financial indicator of firm performance, this study extends the academic ESG literature by offering cross-country empirical evidence from Asian capital markets with a multidimensional analysis of corporate performance. References Aboud, A., & Diab, A. (2019). The financial and market consequences of environmental, social and governance ratings: The implications of recent political volatility in Egypt. Sustainability Accounting, Management and Policy Journal, 10(3), 498–520. https://doi.org/10.1108/SAMPJ-06-2018-0167 Al-…
creator: Saira Baloch
creator: Kaneez Fatima
creator: Nadir Khan
creator: Surayya
creator: Tauqeer Abbas
rights: Copyright (c) 2026 Saira Baloch, Kaneez Fatima, Nadir Khan, Surayya, Tauqeer Abbas https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-07-24
publication date: 2026-07-24
volume: 5
number: 7
starting page: 289
ending page: 303
doi: 10.63544/jbii.v5i7.106

Online Vigilance and Digital Well-Being: Exploring the Roles of Digital Anxiety and Availability Norms in Knowledge Work
type: item
description: With the introduction of Digital in the workplace, workers face constant digital communication, which can impact on their psychology. This study examines the mediating contribution of digital anxiety and the moderating role of availability norms between the dimensions of online vigilance (ongoing cognitive monitoring of digital communication) and digital well-being. The study involved 345 knowledge workers among the sectors that have high digital communications such as corporate services, IT, banking, telecom, higher education and others. The data were gathered by using an internet-based survey and SmartPLS 4 was used to analyse it with partial least squares structural equation modelling (PLS-SEM). These findings suggest that overall, online vigilance is significantly associated with greater digital anxiety, and with a decrease in digital well-being. Digital anxiety mediated between online vigilance and digital well-being, indicating that the psychological path connecting attentional engagement with technology had an impact on feelings of a lack of well-being. Furthermore, availability norms reinforced the link between online vigilance and digital anxiety, indicating the expectations expressed by the organizations to always be able to reach them to increase digital anxiety. The results deepen and enrich the theoretical framework around the Autonomy–Control Paradox of Technology and Technostress Theory by providing an interaction of individual and organizational factors on digital well-being. In practice, the study highlights the need for rules of availability in use, digital stress reduction and the regulation of online vigilance, to create better digital work environments. References Ayyagari, R., Grover, V., & Purvis, R. (2011). Technostress: Technological antecedents and implications. MIS Quarterly, 35(4), 831–858. https://doi.org/10.2307/41409963 Alavi, M., & Leidner, D. E. (2001). Knowledge management and knowledge management systems: Conceptual foundations and…
creator: Arbab Gul
creator: Muhammad Irfanullah Arfeen
creator: Sanaullah Aman
creator: Muhammad Junaid
creator: Muhammad Raza
creator: Tayyaba Saleem
creator: Taimoor Ali Shah
rights: Copyright (c) 2026 Arbab Gul, Muhammad Irfanullah Arfeen, Sanaullah Aman, Muhammad Junaid, Muhammad Raza, Tayyaba Saleem, Taimoor Ali Shah https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-07-24
publication date: 2026-07-24
volume: 5
number: 7
starting page: 304
ending page: 323
doi: 10.63544/jbii.v5i7.109

Driving Sustainable Retention: A Collaborative Analysis of Transformational Leadership, Training, and Decent Work under SDG-8
type: item
description: Given the changes in the work system, talent mobility, and employee expectations that were brought on by post-COVID-19, employee retention has emerged as a strategic sustainability concern, especially for service-sector organizations. This study uses Social Exchange Theory, Organizational Support Theory, and Transformational Leadership Theory as its foundation to examine how training and development (T&D) and transformational leadership (TL) influence employee retention (ER) through organizational citizenship behaviour (OCB), and how supportive work environment (SWE) as part of Sustainable Development Goal 8 moderates the process of developing citizenship behaviour. It is a quantitative, cross-sectional design, and the model has been tested using structural equation modelling (SEM) containing 384 participants from the service sector. The measurement model is reliable and valid, given that Cronbach's alpha values are between .858 to .884, composite reliability values are greater than .50, and the average variance extracted (AVE) values range from .899 to .915. The structural model accounts for 39.2% of the variance in OCB and 49.6% of the variance in ER. Factors that significantly predicted OCB were T&D (β = .330, p < .001) and TL (β = .312, p < .001). ER (β = .522, p < .001) was also highly correlated with OCB. SWE had a positive effect on T&D–OCB (β = .139, p = .001) and TL–OCB (β = .096, p = .027). Furthermore, bootstrapping showed that the relationship between T&D and ER and TL and ER were mediated by OCB. The study has implications for sustainable HRM as it demonstrates that training and leadership alone cannot lead to retention, but they can lead to citizenship behaviour when embedded in a decent, fair, and psychologically supportive work environment. References Afsar, B., Badir, Y., & Saeed, B. (2021). Transformational leadership and innovative work behavior. European Journal of Innovation Management, 24(2), 442–458. Alrowwad, A., Abualoush, S., & Masa'Deh, R.…
creator: Sobia Iqbal
creator: Muhammad Zahir Hussain
rights: Copyright (c) 2026 Sobia Iqbal, Muhammad Zahir Hussain https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-07-25
publication date: 2026-07-25
volume: 5
number: 7
starting page: 324
ending page: 334
doi: 10.63544/jbii.v5i7.112

Determinants of an Investor's Decision in Unit Trust Investment
type: item
description: A unit trust is an easy method to invest and a wise strategy to increase one's wealth over the short, medium, and long terms. Investment professionals will oversee the investments and carefully diversify the risks. The fundamental characteristic of a unit trust is that it has lower returns than other financial products due to its low level of risks. The elements that affect an investor's choice to invest in unit trusts are not sufficiently investigated empirically in the literature. The goal of this study is to examine the variables that affect a potential investor's choice to invest in a unit trust. By positing that factors such as risk-taking behaviour, investment revenue, interest rates, prior investing behaviour, age, and income have statistically significant effects on an investor's choice to invest in unit trusts, the paper tries to close this research gap. The empirical study employs a quantitative research methodology, and survey data from 110 participants were selected as a sample using a practical sampling procedure. This cross-sectional study employs primary data for its analysis. Multiple regression analysis has been used in the data analysis. The results of this study will have a significant impact on both investors and financial institutions. This study aids brokers and fund managers in their understanding of how an individual investor reacts to a unit trust. References Abul, S. J. (2019). Factors influencing individual investor behaviour: Evidence from the Kuwait Stock Exchange. Asian Social Science, 15(3), 27–41. https://doi.org/10.5539/ass.v15n3p27 Ajzen, I. (1985). From intentions to actions: A theory of planned behavior. In J. Kuhl & J. Beckmann (Eds.), Action control (pp. 11–39). Springer. https://doi.org/10.1007/978-3-642-69746-3_2 Ajzen, I. (1987). Attitudes, traits, and actions: Dispositional prediction of behavior in personality and social psychology. In Advances in experimental social psychology (Vol. 20, pp. 1–63). Elsevier. https://doi.org…
creator: Qurban Ali
creator: Muhammad Muzammil
rights: Copyright (c) 2026 Qurban Ali, Muhammad Muzammil https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-07-25
publication date: 2026-07-25
volume: 5
number: 7
starting page: 335
ending page: 358
doi: 10.63544/jbii.v5i7.113

A Comparative Analysis of Stakeholder Power Dynamics in Public Sector Projects: A Cross-Sector Examination of Infrastructure, Healthcare, and Renewable Energy Projects in Pakistan and Canada
type: item
description: Increasing project complexity and the growing reliance on cross-sector collaboration have intensified the importance of understanding stakeholder power dynamics in public sector projects. Despite extensive research on stakeholder management, limited qualitative evidence exists regarding how stakeholder influence evolves across different sectors and institutional environments. This study comparatively explores stakeholder power dynamics in infrastructure, healthcare, and renewable energy projects in Pakistan and Canada. Guided by Stakeholder Theory and Collaborative Governance Theory, the research employed a qualitative comparative multiple-case study design. Semi-structured interviews were conducted with 16 senior professionals, including government officials, project managers, healthcare administrators, engineers, renewable energy specialists, and policy advisors. The interview data were analysed using thematic analysis to identify recurring patterns and contextual insights. The findings reveal five major themes: unequal distribution of stakeholder power, collaborative governance as a driver of institutional coordination, institutional capacity as a determinant of stakeholder influence, trust and transparency as foundations of long-term collaboration, and adaptive governance for sustainable project implementation. The comparative analysis demonstrates that while governments remain central actors, stakeholder influence increasingly depends on expertise, legitimacy, collaboration, and institutional capacity rather than formal authority alone. The study proposes a conceptual framework that advances the understanding of stakeholder governance across diverse public sector contexts and provides practical guidance for policymakers and project managers seeking to strengthen collaborative governance and improve sustainable project outcomes. References Abrar, K., & Amjad, S. I. (2026). Gamified advertising in the metaverse: How Pakistani brands can leverage virtual experienc…
creator: Ansar Mahmood
creator: Riffat Abbas Rizvi
creator: Saad Siddique Khan
creator: Muhammad Basit Khan
creator: Hira Saleem
rights: Copyright (c) 2026 Ansar Mahmood, Riffat Abbas Rizvi, Saad Siddique Khan, Muhammad Basit Khan, Hira Saleem https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-07-27
publication date: 2026-07-27
volume: 5
number: 7
starting page: 359
ending page: 376
doi: 10.63544/jbii.v5i7.117

Examining the Mediating Effect of Leverage on the Relationship of Reinvestment and Firm Performance: Nexus in Asian Emerging Economies
type: item
description: Building on our earlier research on the mediation effect of leverage between reinvestment and firm performance for developed economies (Mahmood & Malik, 2025), now this study examines and repeats the same methodology for Asian emerging economies. By expanding the approach, it is to be checked whether the reinvestment decision in emerging markets has the same impact on firm performance as like in developed or it is different in nature and magnitude? A sample of 145 firms from Asian emerging markets, including Pakistan, India, China, Thailand, and Indonesia, were studied using panel data methods between 2015 and 2023 (9 years). The study uses return on assets as a performance indicator/dependent variable, reinvestment as an independent variable, the debt ratio as a mediator, and control parameters including business size, inflation, and GDP growth rate and the HMRA technique is used for statistical analysis. The results demonstrate that reinvestment decision plays a vital role for firm performance indirectly through debt ratio, as and while debt ratio mediates the relationship which also shows that high reinvestment slightly changes debt level and lower debt level enhances firm performance. These findings contribute to emerging economies regarding reinvestment and setting of capital structure. References Abrar, K., & Amjad, S. I. (2026). Gamified advertising in the metaverse: How Pakistani brands can leverage virtual experiences for customer engagement. Social Science Review Archives, 4(1), 6022–6041. Ali, G. A. (2026). Investigating the perceived contribution of migrant communities to economic diversification, competitiveness and development beyond remittance inflows. Social Science Review Archives, 4(2), 2348–2356. Ali, G. A., & Rasheed, M. (2026a). Exploring the macroeconomic determinants of private non-guaranteed external debt in low- and middle-income countries. Advance Journal of Econometrics and Finance, 4(2), 1159–1174. Ali, G. A., & Rasheed, M. (2026b). Inves…
creator: Kashif Mahmood
creator: Imran Riaz Malik
rights: Copyright (c) 2026 Kashif Mahmood, Imran Riaz Malik https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-07-27
publication date: 2026-07-27
volume: 5
number: 7
starting page: 377
ending page: 393
doi: 10.63544/jbii.v5i7.118

Sustainability Integration through AI-Driven Marketing Intelligence: Emerging Strategies and Implications
type: item
description: Purpose: This paper focuses on how AI-based marketing intelligence can be used to integrate sustainability into the marketing strategies of the organization. A goal of it is to examine awareness, perceived capabilities, sustainability integration strategies, organizational and market implications, emerging AI-enabled strategies, challenges involved, and intentions to adopt it in the future. Design/Methodology/Approach: A cross-sectional survey was conducted to use a quantitative research design. The sample population of 300 professionals was obtained in various industries, such as services, manufacturing, retail, e-commerce, and technology. Perceptions of AI-driven sustainability integration were measured using a structured questionnaire with a five-point Likert scale. Data analysis was done using descriptive statistical tools such as frequencies, percentages, means and standard deviations. Findings: The results show that people are highly aware of AI-driven marketing intelligence (Overall Mean = 3.95). There was strong agreement among the respondents that AI is useful in improving real-time marketing (M = 4.08) and sustainability integration approaches (M = 3.98). There were high ratings on organizational and market implications (Overall Mean = 4.06) especially on enhancing brand reputation (M = 4.12) and long-term performance (M = 4.08). New AI-based approaches like personalized green marketing (M = 4.00) had a positive perception. Nevertheless, the main challenges were found, such as high costs of implementation (M = 4.05) and skills shortages (M = 4.00). Nevertheless, the intention to increase AI-driven sustainable marketing was high (Overall Mean = 4.08), with the respondents admitting the essential role of AI in the future (M = 4.20). Practical Implications: The findings indicate that to achieve the greatest sustainability outcomes, organizations must invest in AI functionality, governance structure, and professional education. Financial and ethical obstacles …
creator: Fischer Erik Krisztián
creator: Nosheen Khan
creator: Shareen Hussain
creator: Károly Szili
creator: Ho P.H Vu
rights: Copyright (c) 2026 Fischer Erik Krisztián, Nosheen Khan, Shareen Hussain, Károly Szili, Ho P.H Vu https://creativecommons.org/licenses/by-nc-sa/4.0
license: https://creativecommons.org/licenses/by-nc-sa/4.0
date: 2026-07-27
publication date: 2026-07-27
volume: 5
number: 7
starting page: 394
ending page: 408
doi: 10.63544/jbii.v5i7.119