Journal of Business Insight and Innovation
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 relevant to real-world business challenges. Our objective is to provide valuable insights that can be applied by practitioners to enhance their decision-making and drive innovation within their organizations. Promote open access: JBII is committed to the principles of open access publishing. We believe that research findings should be freely available to all, regardless of geographical location or institutional affiliation. By making published articles openly accessible, we aim to maximize their reach and impact on the global business community. Maintain high standards: JBII adheres to a rigorous peer-review process to ensure the quality and originality of published research. We are committed to upholding the highest ethical standards in academic publishing. In essence, JBII aspires to be a catalyst for progress in the field of business insight and innovation. We aim to empower researchers and practitioners alike by providing a platform for knowledge creation, dissemination, and collaboration. Editorial Review Process All submissions to JBII undergo a rigorous double-blind peer review process to ensure the quality and relevance of the research. The journal's editorial board comprises leading experts in the field of Management Sciences, Business Administration, and Economics.
Impact of Customer Trust on Digital Wallet Adoption: Examining the Role of Big Data Analytics Capability in Pakistan
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 economy transformation. Ahmed, S., & Asif, M. (2026). The impact of hybrid working on employee well-being with the moderating role of organizational performance: A case study of IT sector in Pakistan. Qualitative Research Journal for Social Studies, 3(2), 1006–1030. https://doi.org/10.63878/qrjs1173 Akter, S., & Wamba, S. F. (2016). Big data analytics in e-commerce: A systematic review and agenda for future research. Electronic Markets, 26(2), 173–194. https://doi.org/10.1007/s12525-016-0219-0 Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120. https://doi.org/10.1177/014920639101700108 Davis, F. D. (1989). Perceived usefulness, perceived ease of use, and user acceptance of information technology. MIS Quarterly, 13(3), 319–340. https://doi.org/10.2307/249008 Gupta, M., & George, J. F. (2016). Toward the development of a big data analytics capability. Information & Management, 53(8), 1049–1064. https://doi.org/10.1016/j.im.2016.07.003 Hasan, S. T. (2024). AI Powered Early Warning Systems for Healthcare Worker Burnout in New York City: Predictive Modeling of Absenteeism, Turnover, and Scheduling Burden. Journal of Computational Systems & Engineering Insights, 2(02), 01-14. Hossein, A. (2024). Enhancing Business Performance through Artificial Intelligence and Analytics: Evidence from US Organizations. Journal of Computational Systems & Engineering Insights, 2(01), 01-10. Kim, D. J., Ferrin, D. L., & Rao, H. R. (2008). A trust-based consumer decision-making model in electronic commerce: The role of trust, perceived risk, and their antecedents. Decision Support Systems, 44(2), 544–564. https://doi.org/10.1016/j.dss.2007.07.001 Malik, M., Khan, L., Maqbool, H. N., & Anwar, M. (2025). Mobile wallets and digital payments: Assessing the impact on financial inclusion and consumer trust in Pakistan. Review of Applied Management and Social Sciences (RAMSS), 8(3), 1349–1362. Mayer, R. C., Davis, J. H., & Schoorman, F. D. (1995). An integrative model of organizational trust. Academy of Management Review, 20(3), 709–734. https://doi.org/10.5465/amr.1995.9508080335 Oliveira, T., Thomas, M., Baptista, G., & Campos, F. (2016). Mobile payment: Understanding the determinants of customer adoption and intention to recommend the technology. Computers in Human Behavior, 61, 404–414. https://doi.org/10.1016/j.chb.2016.03.030 Slade, E. L., Dwivedi, Y. K., Piercy, N. C., & Williams, M. D. (2015). Modeling consumers’ adoption intentions of remote mobile payments in the United Kingdom. Information Systems Journal, 25(3), 229–253. https://doi.org/10.1111/isj.12072 Ullah, A. (2026). Social Media Integration for Modern Library and Information Service Promotion. Journal of Digital Scholarship in Archives and Information, 2(1), 37-51. Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS Quarterly, 27(3), 425–478. https://doi.org/10.2307/30036540 Wamba, S. F., Gunasekaran, A., Akter, S., Ren, S. J., Dubey, R., & Childe, S. J. (2017). Big data analytics and firm performance: Effects of dynamic capabilities. Journal of Business Research, 70, 356–365. https://doi.org/10.1016/j.jbusres.2016.08.009 Zhou, T. (2013). An empirical examination of continuance intention of mobile payment services. Decision Support Systems, 54(2), 1085–1091. https://doi.org/10.1016/j.dss.2012.10.034
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
Blue Finance and Ocean Geopolitics: Climate Capital in the Transformation of Global Ocean Economies
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 Policy, 138, https://doi.org/10.1016/j.marpol.2022.104975 Barbesgaard, M. (2018). Blue growth: Savior or ocean grabbing? The Journal of Peasant Studies, 45(1), 130–149. https://doi.org/10.1080/03066150.2017.1377186 Bennett, N. J., Blythe, J., White, C. S., & Campero, C. (2021). Blue growth and blue justice: Ten risks and solutions for the ocean economy. Marine Policy, 125. https://doi.org/10.1016/j.marpol.2020.104387 Bennett, N. J., Cisneros-Montemayor, A. M., Blythe, J., Silver, J. J., Singh, G., Andrew, N. L., Calò, A., Christie, P., Di Franco, A., Finkbeiner, E. M., Gelcich, S., Guidetti, P., Harper, S., Hotte, N., Kittinger, J. N., Le Billon, P., Lister, J., López de la Lama, R., McKinley, E., Scholtens, J., Solås, A.-M., Sowman, M., Talloni-Álvarez, N., Teh, L. C. L., Voyer, M., & Sumaila, U. R. (2019). Towards a sustainable and equitable blue economy. Nature Sustainability, 2(11), 991–993. https://doi.org/10.1038/s41893-019-0404-1 Blasiak, R., Jouffray, J.-B., Wabnitz, C. C. C., Sundström, E., & Österblom, H. (2018). Corporate control and global governance of marine genetic resources. Science Advances, 4(6). https://doi.org/10.1126/sciadv.aar5237 Brent, Z. W., Barbesgaard, M., & Pedersen, C. (2020). The Blue Fix: What’s driving blue growth? Sustainability Science, 15(1), 31–43. https://doi.org/10.1007/s11625-019-00777-7 Childs, J. R., & Hicks, C. C. (2019). Securing the blue: Political ecologies of the blue economy in Africa. Journal of Political Ecology, 26(1), 323–340. https://doi.org/10.2458/v26i1.23162 Cisneros-Montemayor, A. M., Moreno-Báez, M., Reygondeau, G., Cheung, W. W. L., Crosman, K. M., González-Espinosa, P. C., Lam, V. W. Y., Oyinlola, M. A., Singh, G. G., Swartz, W., Zheng, C.-W., & Ota, Y. (2021). Enabling conditions for an equitable and sustainable blue economy. Nature, 591(7850), 396–401. https://doi.org/10.1038/s41586-021-03327-3 Cisneros-Montemayor, A. M., Moreno-Báez, M., Voyer, M., Allison, E. H., Cheung, W. W. L., Hessing-Lewis, M., Oyinlola, M. A., Singh, G. G., Swartz, W., & Ota, Y. (2019). Social equity and benefits as the nexus of a transformative blue economy: A sectoral review of implications. Marine Policy, 109, https://doi.org/10.1016/j.marpol.2019.103702 Cohen, P. J., Allison, E. H., Andrew, N. L., Cinner, J., Evans, L. S., Fabinyi, M., Garces, L. R., Hall, S. J., Hicks, C. C., Hughes, T. P., Jentoft, S., Mills, D. J., Masu, R., Mbaru, E. K., & Ratner, B. D. (2019). Securing a just space for small-scale fisheries in the blue economy. Frontiers in Marine Science, 6, https://doi.org/10.3389/fmars.2019.00171 Croft, F., Breakey, H., Voyer, M., Cisneros-Montemayor, A., Issifu, I., Solitei, M., Moyle, C., Campbell, B., Barclay, K., Benzaken, D., Bodwitch, H., Fusco, L., Garcia Lozano, A., Ota, Y., Pauwelussen, A., Schutter, M. S., Singh, G. G., & Pouponneau, A. (2024). Rethinking blue economy governance – A blue economy equity model as an approach to operationalize equity. Environmental Science & Policy, 155, https://doi.org/10.1016/j.envsci.2024.103710 Farahmand, S., Hilmi, N., & Duarte, C. M. (2025). The rise and flows of blue carbon credits advance global climate and biodiversity goals. npj Ocean Sustainability, 4, Article 39. https://doi.org/10.1038/s44183-025-00141-6 Galaz, V., Crona, B., Dauriach, A., Scholtens, B., & Steffen, W. (2018). Finance and the Earth system: Exploring the links between financial actors and non-linear changes in the climate system. Global Environmental Change, 53, 296–302. https://doi.org/10.1016/j.gloenvcha.2018.09.008 Gattuso, J.-P., Magnan, A. K., Bopp, L., Cheung, W. W. L., Duarte, C. M., Hinkel, J., Mcleod, E., Micheli, F., Oschlies, A., Williamson, P., Billé, R., Chalastani, V. I., Gates, R. D., Irisson, J.-O., Middelburg, J. J., Pörtner, H.-O., & Rau, G. H. (2018). Ocean solutions to address climate change and its effects on marine ecosystems. Frontiers in Marine Science, 5. https://doi.org/10.3389/fmars.2018.00337 Germond-Duret, C. (2022). Framing the blue economy: Placelessness, development and Sustainability. Development and Change, 53(2), 308–334. https://doi.org/10.1111/dech.12703 Germond-Duret, C., Heidkamp, C. P., & Morrissey, J. (2023). (In)justice and the blue economy. The Geographical Journal, 189(2), 184–192. https://doi.org/10.1111/geoj.12483 Herr, D., Blum, J., Himes-Cornell, A., & Sutton-Grier, A. (2019). An analysis of the potential positive and negative livelihood impacts of coastal carbon offset projects. Journal of Environmental Management, 235, 463–479. https://doi.org/10.1016/j.jenvman.2019.01.067 Jiang, X., & Cao, H. (2024). Implementing the debt-for-nature swaps for marine protected areas: Case studies from Seychelles and Belize. Humanities and Social Sciences Communications, 11, Article 331. https://doi.org/10.1057/s41599-024-02855-3 Jouffray, J.-B., Blasiak, R., Norström, A. V., Österblom, H., & Nyström, M. (2020). The blue acceleration: The trajectory of human expansion into the ocean. One Earth, 2(1), 43–54. https://doi.org/10.1016/j.oneear.2019.12.016 Jouffray, J.-B., Crona, B., Wassénius, E., Bebbington, J., & Scholtens, B. (2019). Leverage points in the financial sector for seafood sustainability. Science Advances, 5(10), Article eaax3324. https://doi.org/10.1126/sciadv.aax3324 Lee, K.-H., Noh, J., & Khim, J. S. (2020). The Blue Economy and the United Nations’ sustainable development goals: Challenges and opportunities. Environment International, 137. https://doi.org/10.1016/j.envint.2020.105528 Macreadie, P. I., Costa, M. D. P., Atwood, T. B., Friess, D. A., Kelleway, J. J., Kennedy, H., Lovelock, C. E., Serrano, O., & Duarte, C. M. (2021). Blue carbon as a natural climate solution. Nature Reviews Earth & Environment, 2(12), 826–839. https://doi.org/10.1038/s43017-021-00224-1 Mallin, F., & Barbesgaard, M. (2020). Awash with contradiction: Capital, ocean space and the logics of the Blue Economy Paradigm. Geoforum, 113, 121–132. https://doi.org/10.1016/j.geoforum.2020.04.021 March, A., Evans, T., Laing, S., & Raguain, J. (2024). Evaluating the world’s first sovereign blue bond: Lessons for operationalizing blue finance. Commodities, 3(2), 151–167. https://doi.org/10.3390/commodities3020010 March, A., Failler, P., & Bennett, M. (2023). Challenges when designing blue bond financing for Small Island Developing States. ICES Journal of Marine Science, 80(8), 2244–2251. https://doi.org/10.1093/icesjms/fsac238 Nedopil, C., Yue, M., & Hughes, A. C. (2024). Are debt-for-nature swaps scalable: Which nature, how much debt, and who pays. Ambio, 53(1), 63–78. https://doi.org/10.1007/s13280-023-01914-4 Penca, J., Ertör, I., Ballesteros, M., Briguglio, M., Kowalewski, M., Pauksztat, B., Cepić, D., Piñeiro-Corbeira, C., Vaidianu, N., Villasante, S., & Pascual-Fernández, J. J. (2025). Rethinking the Blue Economy: Integrating social science for Sustainability and justice. npj Ocean Sustainability, 4, Article 40. https://doi.org/10.1038/s44183-025-00138-1 Phang, S., March, A., Touron-Gardic, G., Deane, K., & Failler, P. (2023). A review of the blue economy, potential, and opportunities in seven Caribbean nations pre-COVID-19. ICES Journal of Marine Science, 80(8), 2233–2243. https://doi.org/10.1093/icesjms/fsac230 Saddington, L. (2023). Geopolitical imaginaries in climate and ocean governance: Seychelles and the Blue Economy. Geoforum, 139. https://doi.org/10.1016/j.geoforum.2023.103682 Satizábal, P., Dressler, W. H., Fabinyi, M., & Pido, M. D. (2020). Blue economy discourses and practices: Reconfiguring ocean spaces in the Philippines. Maritime Studies, 19(2), 207–221. https://doi.org/10.1007/s40152-020-00168-0 Schutter, M. S., Hicks, C. C., Phelps, J., & Waterton, C. (2021). The blue economy as a boundary object for hegemony across scales. Marine Policy, 132. https://doi.org/10.1016/j.marpol.2021.104673 Shiiba, N., Wu, H. H., Huang, M. C., & Tanaka, H. (2022). How blue financing can sustain ocean conservation and development: A proposed conceptual framework for blue financing mechanism. Marine Policy, 139. https://doi.org/10.1016/j.marpol.2021.104575 Silver, J. J., Gray, N. J., Campbell, L. M., Fairbanks, L. W., & Gruby, R. L. (2015). Blue economy and competing discourses in international oceans governance. The Journal of Environment & Development, 24(2), 135–160. https://doi.org/10.1177/1070496515580797 Sovacool, B. K., Baum, C. M., Low, S., & Fritz, L. (2024). The sociotechnical dynamics of blue carbon management: Testing typologies of ideographs, innovation, and co-impacts for marine carbon removal. Environmental Science & Policy, 155, https://doi.org/10.1016/j.envsci.2024.103730 Sumaila, U. R., Walsh, M., Hoareau, K., Cox, A., Teh, L., Abdallah, P., Akpalu, W., Anna, Z., Benzaken, D., Crona, B., Fitzgerald, T., Heaps, L., Issifu, I., Karousakis, K., Lange, G. M., Leland, A., Miller, D., Sack, K., Shahnaz, D., Thiele, T., Vestergaard, N., Yagi, N., & Zhang, J. (2021). Financing a sustainable ocean economy. Nature Communications, 12, https://doi.org/10.1038/s41467-021-23168-y Thompson, B. S. (2022). Blue bonds for marine conservation and a sustainable ocean economy: Status, trends, and insights from green bonds. Marine Policy, 144, https://doi.org/10.1016/j.marpol.2022.105219 Virdin, J., Vegh, T., Jouffray, J.-B., Blasiak, R., Mason, S., Österblom, H., Vermeer, D., Wachtmeister, H., & Werner, N. (2021). The Ocean 100: Transnational corporations in the ocean economy. Science Advances, 7(3), https://doi.org/10.1126/sciadv.abc8041 Voyer, M., Benzaken, D., & Rambourg, C. (2022). Institutionalizing the Blue Economy: An examination of variations and consistencies among Commonwealth countries. Philosophical Transactions of the Royal Society B: Biological Sciences, 377(1854), . https://doi.org/10.1098/rstb.2021.0125 Voyer, M., Quirk, G., McIlgorm, A., & Azmi, K. (2018). Shades of blue: What do competing interpretations of the Blue Economy mean for oceans governance. Journal of Environmental Policy & Planning, 20(5), 595–616. https://doi.org/10.1080/1523908X.2018.1473153
Copyright (c) 2026 Syed Shameel Ahmed Quadri, Intikhab Ulfat Intikhab Ulfat, Muhammad Ali, Sultan Mahmood https://creativecommons.org/licenses/by-nc-sa/4.0
AI-Driven Financial Reporting and Investment Decision Quality: The Mediating Role of Investor Trust and Moderating Role of Financial Literacy
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. (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 Gomber, P., Kauffman, R. J., Parker, C., & Weber, B. W. (2024). Financial technology and the future of financial services. Journal of Management Information Systems, 41(1), 1–18. https://doi.org/10.1080/07421222.2024.2305678 Gomber, P., Koch, J. A., & Siering, M. (2017). Digital finance and FinTech: Current research and future research directions. Journal of Business Economics, 87(5), 537–580. https://doi.org/10.1007/s11573-017-0852-x Kaiser, T., Lusardi, A., Menkhoff, L., & Urban, C. (2024). Financial literacy and financial education: An overview. CESifo Working Paper No. 11070. CESifo. Lusardi, A., & Mitchell, O. S. (2023). The importance of financial literacy: Opening a new field. NBER Working Paper No. 31145. National Bureau of Economic Research. https://doi.org/10.3386/w31145 Lusardi, A., & Mitchell, O. S. (2023). The importance of financial literacy: Opening a new field. Journal of Economic Perspectives, 37(4), 137–154. https://doi.org/10.1257/jep.37.4.137 Mokander, J. (2024). Auditing of AI: Legal, ethical and technical approaches. Digital Society, 3(2), 1–15. Morgan, P. J., Huang, B., & Trinh, L. Q. (2024). Financial literacy and financial inclusion in developing economies. Asian Development Bank Institute Working Paper Series, 1452, 1–28. Nguyen, T. H., & Dang, V. A. (2024). Financial disclosure quality, investor confidence, and investment decisions: Evidence from emerging markets. International Review of Financial Analysis, 92, 103081. https://doi.org/10.1016/j.irfa.2024.103081 OECD. (2023). OECD/INFE 2023 international survey of adult financial literacy. Organisation for Economic Co-operation and Development. https://www.oecd.org/financial/education Pierotti, M. (Ed.). (2025). Artificial intelligence in accounting and auditing. Springer. Spence, M. (1973). Job market signaling. Quarterly Journal of Economics, 87(3), 355–374. https://doi.org/10.2307/1882010 Stratopoulos, T. C., & Wang, C. (2025). Artificial intelligence applications in accounting and financial reporting: Implications for transparency and decision making. Accounting Horizons, 39(1), 45–67. Stratopoulos, T. C., & Wang, V. X. (2025). Artificial intelligence and financial reporting quality: Emerging evidence and future directions. Journal of Information Systems, Advance online publication. Venkatesh, V., Morris, M. G., Davis, G. B., & Davis, F. D. (2003). User acceptance of information technology: Toward a unified view. MIS Quarterly, 27(3), 425–478. https://doi.org/10.2307/30036540 Zhang, Y., Xie, E., & Chen, H. (2024). Corporate transparency, investor trust, and firm value: Evidence from emerging economies. Corporate Governance: An International Review, 32(2), 210–228. https://doi.org/10.1111/corg.12518
Copyright (c) 2026 Imran Abdul Aziz, Muhammad Faisal, Irfan Nepal, Ali Mohsin https://creativecommons.org/licenses/by-nc-sa/4.0
Fin-Tech Innovations and Financial Performance in the Pakistani Banking Sector: The Mediating Role of Knowledge Assets
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 and firm performance: An empirical investigation of banking sector of Pakistan. Journal of Management Sciences, 2(2), 146–162. Alhassan, A. L., & Asare, N. (2016). Intellectual capital and bank productivity in emerging markets: Evidence from Ghana. Management Decision, 54(3), 655–676. https://doi.org/10.1108/MD-01-2015-0025 Aslam, E., Rehman, A., & Iqbal, A. (2023). The mediating role of intellectual capital in corporate governance and financial efficiency in Islamic banks. Corporate Governance: The International Journal of Business in Society, 24(1), 1–19. https://doi.org/10.1108/CG-05-2023-0212 Asutay, M., & Ubaidillah. (2023). Examining the impact of intellectual capital performance on financial performance in Islamic banks. 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Finance Research Letters, 1(1), 56–73. https://doi.org/10.1016/j.frl.2003.12.001 Kriebel, J., & Debener, J. (2019). The effect of digital transformation on bank performance. SSRN Electronic Journal. https://doi.org/10.2139/ssrn.3464960 Marr, B., & Schiuma, G. (2001). Measuring and managing intellectual capital and knowledge assets in new economy organisations. In D. Neely (Ed.), Handbook of performance measurement (pp. 1–10). Gee Publishing. Najaf, K., Sinnadurai, P., Devi, K. S., & Dhiaf, M. M. (2022). Does electronic economics matter to financial technology firms? Electronic Commerce Research, 24, 393–426. https://doi.org/10.1007/s10660-022-09593-6 Ohlson, J. A., & Juettner-Nauroth, B. E. (2005). Expected EPS and EPS growth as determinants of value. Review of Accounting Studies, 10(2–3), 349–365. https://doi.org/10.1007/s11142-005-1535-3 Pulic, A. (2000). VAIC™: An accounting tool for intellectual capital management. International Journal of Technology Management, 20(5–8), 702–714. https://doi.org/10.1504/IJTM.2000.002891 Rahaman, M. M. (2011). Access to financing and firm growth. Journal of Banking & Finance, 35(3), 709–723. https://doi.org/10.1016/j.jbankfin.2010.09.005 Rahman, M. M., & Howlader, M. S. (2022). The impact of research and development expenditure on firm performance and firm value: Evidence from a South Asian emerging economy. Journal of Applied Accounting Research, 23(4), 836–856. https://doi.org/10.1108/JAAR-02-2021-0044 Rastogi, S. (2015). The financial crisis of 2008 and stock market volatility: Analysis and impact on emerging economies pre and post crisis. Afro-Asian Journal of Finance and Accounting, 4(4), 443–459. https://doi.org/10.1504/AAJFA.2015.074291 Raza, M., & Khan, A. B. (2024). Synergistical effects of knowledge management and FinTech adoption on sustainable performance of banks in Pakistan: Moderating role of digital literacy. Journal of Political Stability Archive, 3(1), 295–314. Rehman, S. U., Ashfaq, K., Bresciani, S., Giacosa, E., & Mueller, J. (2021). Nexus among intellectual capital, interorganizational learning, industrial Internet of Things technology and innovation performance: A resource-based perspective. Journal of Intellectual Capital, 24(2), 509–534. https://doi.org/10.1108/JIC-09-2020-0328 Richard, P. J., Devinney, T. M., Yip, G. S., & Johnson, G. (2009). Measuring organizational performance: Towards methodological best practice. Journal of Management, 35(3), 718–804. https://doi.org/10.1177/0149206308330560 Rios-Vazquez, S., & Portela-Maseda, M. (2026). FinTech empirical studies: A state-of-the-art systematic literature review. Financial Innovation, 12(1), 1–31. Romer, P. M. (1986). Increasing returns and long-run growth. Journal of Political Economy, 94(5), 1002–1037. https://doi.org/10.1086/261420 Saleem, Q., Ahmed, B., & Ahmad, T. (2024). 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Strategic Management Journal, 18(7), 509–533. Usman, M., Khan, Q. M., Fatima, K., & Khan, M. A. (2026). The moderating role of ESG scores on the relationship between FinTech adoption and financial performance: Evidence from Pakistani commercial banks. Qualitative Research Journal for Social Studies, 3(1), 483–492. VanderPal, G. (2015). Impact of R&D expenses on corporate financial performance. Journal of Accounting and Finance, 15(7), 135–149. Wang, J.-H., Wu, Y.-H., Yang, P.-Y., & Hsu, H.-Y. (2023). Sustainable innovation and firm performance driven by FinTech policies: Moderating effect of capital adequacy ratio. Sustainability, 15(11), 8572. https://doi.org/10.3390/su15118572 Wang, Y., Yu, X., Yao, Q., Lu, Y., Che, W., Jiang, J., & Chen, S. C.-I. (2024). Assessing the impact of financial technology innovations on the sustainable profitability of listed commercial banks in China. FinTech, 3(3), 337–348. https://doi.org/10.3390/fintech3030018 Xu, J., & Li, J. (2022). 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Copyright (c) 2026 Laamia Haider, Eeshah Ter Raziya Khurram, Javaria Asim https://creativecommons.org/licenses/by-nc-sa/4.0
Green Finance, Corporate Governance, and Financial Performance: Examining Their Impact on Company Value and Profitability in Banks Listed on the Pakistan Stock Exchange
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 banking sector. Corporate Governance: The International Journal of Business in Society, 22(1), 42–57. https://doi.org/10.1108/CG-08-2020-0363 Buallay, A. (2019). Corporate governance, Sharia'ah governance and performance: A cross-country comparison in MENA region. International Journal of Islamic and Middle Eastern Finance and Management, 12(2), 216–235. https://doi.org/10.1108/IMEFM-07-2017-0172 Buallay, A. (2023). Sustainability reporting and financial performance: The moderating role of corporate governance in the banking sector. Journal of Financial Reporting and Accounting, 21(4), 843–864. https://doi.org/10.1108/JFRA-12-2021-0449 Khan, M. A., Rehman, A., & Ahmad, M. (2024). Green banking practices, corporate governance, and financial performance: Evidence from emerging economies. Journal of Cleaner Production, 435, 140402. https://doi.org/10.1016/j.jclepro.2023.140402 Liu, Y., Zhang, D., & Li, J. (2023). Green finance, environmental governance, and firm performance: Evidence from the banking industry. Finance Research Letters, 54, 103735. https://doi.org/10.1016/j.frl.2023.103735 Muhammad Ali Mufti, Muhammad Arshad, & Faheem Ather Haqqani. (2023). Assessment of corporate governance practices and its impact on financial performance: A case of banking sector of Pakistan. Journal of Social Research Development, 4(2), 457–467. https://doi.org/10.53664/JSRD/04-02-2023-19-457-467 Muhammad Zahid, R., Ali, W., & Shahzad, K. (2023). Green finance, sustainability disclosure, and banking performance: Empirical evidence from developing economies. Sustainability, 15(10), 8127. https://doi.org/10.3390/su15108127 Muhammad Zahid, Syeda Um-Ul-Baneen Naqvi, Amin Jan, Haseeb Ur Rahman, & Said Wali. (2023). The nexus of environmental, social, and governance practices with the financial performance of banks: A comparative analysis for the pre and COVID-19 periods. Cogent Economics & Finance, 11(1), https://doi.org/10.1080/23322039.2023.2183654 Naciti, V. (2019). Corporate governance and board of directors: The effect of a board composition on firm sustainability performance. Journal of Cleaner Production, 237, 117727. https://doi.org/10.1016/j.jclepro.2019.117727 Rehman, A., Khan, S., & Ullah, I. (2023). Green finance and financial performance: Evidence from commercial banks in South Asia. Environmental Science and Pollution Research, 30(45), 101254–101269. https://doi.org/10.1007/s11356-023-28771-2 Samina Rooh, Muhammad Zahid, Muhammad Farooq Malik, & Muhammad Tahir. (2022). Corporate governance characteristics and environmental, social and governance (ESG) performance: Evidence from the banking sector of Pakistan. Journal of Business & Tourism, 7(1). https://doi.org/10.34260/JBT.V7I1.218 Shakil, M. H. (2021). Environmental, social and governance performance and financial risk: Moderating role of ESG controversies and board gender diversity. Resources Policy, 72, 102144. https://doi.org/10.1016/j.resourpol.2021.102144 Shakil, M. H., Mahmood, N., Tasnia, M., & Munim, Z. H. (2022). Green finance and sustainable performance: The role of corporate governance in the banking industry. Environmental Science and Pollution Research, 29(43), 65124–65138. https://doi.org/10.1007/s11356-022-20339-8 Ullah, S., Shah, S. A. A., & Khan, F. (2024). Corporate governance, green finance, and sustainable financial performance in emerging markets. Business Strategy and the Environment, 33(2), 1048–1063. https://doi.org/10.1002/bse.3572 Velte, P. (2017). Does ESG performance have an impact on financial performance? Evidence from Germany. Journal of Global Responsibility, 8(2), 169–178. https://doi.org/10.1108/JGR-11-2016-0029 Wang, H., Li, X., & Chen, Z. (2024). Green finance and firm financial performance: New evidence from the banking sector. Journal of Environmental Management, 358, 120912. https://doi.org/10.1016/j.jenvman.2024.120912 Xie, J., Nozawa, W., Yagi, M., Fujii, H., & Managi, S. (2019). Do environmental, social, and governance activities improve corporate financial performance? Business Strategy and the Environment, 28(2), 286–300. https://doi.org/10.1002/bse.2224 Zahid, M., Naqvi, S. U. B., Jan, A., Rahman, H. U., & Wali, S. (2023). The nexus of environmental, social, and governance practices with the financial performance of banks: A comparative analysis for the pre and COVID-19 periods. Cogent Economics & Finance, 11(1), Article 2183654. https://doi.org/10.1080/23322039.2023.2183654 Zhang, D. (2022). Green finance and corporate sustainable development: Evidence from listed firms. Sustainability, 14(19), 12237. https://doi.org/10.3390/su141912237 Zhang, Y., Chen, L., & Wang, X. (2023). Green finance, corporate sustainability, and banking performance: International evidence. Journal of Cleaner Production, 406, 137038. https://doi.org/10.1016/j.jclepro.2023.137038 Zhou, X., Tang, X., & Zhang, R. (2020). Impact of green finance on economic development and environmental quality: A panel data analysis. Sustainability, 12(9), 3717. https://doi.org/10.3390/su12093717
Copyright (c) 2026 Zafar Abbas, Saba Mahmood , Mehboob Ali, Syed Kausar Ali Shah https://creativecommons.org/licenses/by-nc-sa/4.0
Project Manager Self-Efficacy and Mega-Project Success: A Conditional Process Model of Human-Related Agile Challenges and Project Complexity
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 moderating role of top management support in Pakistan's telecom sector. The Critical Review of Social Sciences Studies, 4(1), 168–185. Bossuyt, F. (2020). The European Union's new strategy for Central Asia: A game changer or more of the same? In P. Kalra & E. van Gils (Eds.), Uzbekistan in the context of regional security and global change: Conference proceedings (pp. 8–12). University of Kent. Cassidy, M. (2026). Double-design for durable architecture: Long-life fabric and function for the democratisation of space. Routledge. https://doi.org/10.4324/9781003543763 Chauhan, D. C. (2024). Predicting the turnover propensity by examining the antecedents of employee engagement in the Indian IT sector (Doctoral dissertation, Gujarat Technological University). James, L. (2026). Experiencing the journey to sustainability leadership (Unpublished doctoral dissertation). University of Wales Trinity Saint David. Khairy, H. A., & Badwy, H. E. (2026). Adaptive leadership and resilience: The mediating and moderating pathways to green competitiveness in the hospitality sector. Journal of Hospitality and Tourism Insights, 9(1), 20–42. https://doi.org/10.1108/JHTI-02-2025-0320 Khalid, S. (2026). How knowledge sharing influences project success in knowledge-intensive sectors: A moderated-mediating framework. Knowledge and Process Management. Advance online publication. https://doi.org/10.1002/kpm.70028 Meng, Q., Liu, W., Li, Z., Chong, H.-Y., & Li, K. (2026). Mindful leadership and construction workers' safety citizenship behavior: A moderated mediation model of team psychological safety, participative safety self-efficacy, and leader–member exchange. Journal of Construction Engineering and Management, 152(2), Article 04025244. https://doi.org/10.1061/JCEMD4.COENG-16806 Nellore, S. K. (2025). Navigating through change: Uncovering the challenges of agile coaching in Indian IT companies (Doctoral dissertation, Swiss School of Business and Management Geneva). Novieto, D. T., & Kportufe, G. S. (2022). Work-family conflict and project performance of construction professionals in a developing country: Testing the mediating–moderating effect of project management self-efficacy. Engineering, Construction and Architectural Management, 29(9), 3331–3344. https://doi.org/10.1108/ECAM-01-2021-0074 Rangwato, T. J. (2025). The perceived effectiveness of performance management practices in a government department (Master's thesis, Tshwane University of Technology). Trumble, A. (2022). Planning for what nature, in whose city? Climate resilience and ecological imaginaries in the Port Lands Flood Protection Project (Major research paper, York University). Wu, Q., Yang, K., Camplisson, C., McDermott, O., & Cormican, K. (2026). Unlocking emotional intelligence in lean managers: A driver of lean project success. Total Quality Management & Business Excellence, 37(1–2), 54–71. https://doi.org/10.1080/14783363.2025.2605502 Zaman, U., Khan, M. N., Raza, S. H., & Farías, P. (2022). Fall seven times, stand up eight: Linking project management innovation, project governance, and high-performance work practices to project success. Frontiers in Psychology, 13, Article 902816. https://doi.org/10.3389/fpsyg.2022.902816
Copyright (c) 2026 Muhammad Zaheer, Muhammad Bilal https://creativecommons.org/licenses/by-nc-sa/4.0
Impact of Capital Structure on Firm Value and Profitability with the Moderation of Audit Quality: Evidence from N-11 Countries
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, and to benchmark cluster-robust fixed-effects inference explicitly against static panel GMM inference on the same de-meaned specification. References Arellano, M., & Bond, S. (1991). Some tests of specification for panel data: Monte Carlo evidence and an application to employment equations. The Review of Economic Studies, 58(2), 277–297. https://doi.org/10.2307/2297968 Baker, M., & Wurgler, J. (2002). Market timing and capital structure. The Journal of Finance, 57(1), 1–32. https://doi.org/10.1111/1540-6261.00414 Baltagi, B. H. (2013). Econometric analysis of panel data (5th ed.). Wiley. Becker, C. L., DeFond, M. L., Jiambalvo, J., & Subramanyam, K. R. (1998). The effect of audit quality on earnings management. 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Copyright (c) 2026 Mahwish Ayub, Imran Riaz Malik https://creativecommons.org/licenses/by-nc-sa/4.0
Strategic Entrepreneurship and Venture Sustainability: The Moderating Role of Adaptive Culture in Large and Multi-Venturing Firms of Pakistan
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 capabilities into long-term sustainable performance. Practical Implications: Results can be useful for entrepreneurs, managers and policy makers to gain insights into the sustainability of organizations. Strategic entrepreneurial capabilities (innovation, opportunity recognition, strategic flexibility, and resource orchestration) must be invested in, and adaptive organizational cultures with a growth mindset for continuous learning, experimentation, and responsiveness to environmental change must be fostered. They can bolster long-term competitiveness and the sustainability of the ventures, especially in emerging economies, if the complementary organizational skills are developed. Originality/Value: The present study also extends the Resource-Based View literature to understand the role of strategic entrepreneurship as a “valuable organizational capability” in order to make a venture sustainable. It also acknowledges that adaptive culture is an important organizational asset that enhances the effectiveness of entrepreneurial capabilities. The present study goes beyond financial performance and gives empirical evidence from an emerging economy, whereas previous studies mainly focused on financial performance. It thus provides a complete explanation as to how strategic capabilities and organizational culture combine to create the basis for sustainable organizational success. References Abbas, M. H., & Bulut, M. (2024). Navigating the landscape of sustainable entrepreneurship research: A systematic literature review. Discover Sustainability, 5(1), Article 171. https://doi.org/10.1007/s43621-024-00375-7 Agrawal, R., Samadhiya, A., Banaitis, A., & Kumar, A. (2025). Entrepreneurial barriers in achieving sustainable business and cultivation of innovation: A resource-based view theory perspective. Management Decision, 63(4), 1207–1228. https://doi.org/10.1108/MD-10-2023-1883 Ali, R., & Bibi, A. (2025). Building innovation culture through continuous feedback and adaptive organizational processes. Amoa-Gyarteng, K., Dhliwayo, S., Onyin-Emi, E., & Sisay, S. (2026). The role of innovation strategy in entrepreneurial venture survival: A moderated mediation analysis of organizational adaptability and environmental influences. Journal of Small Business and Enterprise Development, 33(8), 32–62. Barney, J. (1991). Firm resources and sustained competitive advantage. Journal of Management, 17(1), 99–120. https://doi.org/10.1177/014920639101700108 Carpio, R. A. P. (2023). Small and medium-sized enterprises (SMEs) entrepreneurs' leadership, management skills, and motivation in relation to business sustainability. United International Journal for Research & Technology, 5(4), 1–25. Chen, Y. (2025). Examining the dynamics of entrepreneurial knowledge and firm performance: A longitudinal study of start-ups in emerging markets. Journal of the Knowledge Economy, 16(1), 2549–2581. https://doi.org/10.1007/s13132-024-01962-5 Costa, P. M., & Braun, A. (2026). Approach for enhanced competitive advantage. In Digital transformation in knowledge transfer: Shaping the future (p. 159). Springer. Costanza, D. P., Blacksmith, N., Coats, M. R., Severt, J. B., & DeCostanza, A. H. (2016). The effect of adaptive organizational culture on long-term survival. Journal of Business and Psychology, 31(3), 361–381. https://doi.org/10.1007/s10869-015-9420-y Cozzolino, A., & Verona, G. (2024). Decision tree for adaptation after radical changes: Linking dynamic capabilities, ambidexterity, and strategic alliances. 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J., Sarstedt, M., & Ringle, C. M. (2019). When to use and how to report the results of PLS-SEM. European Business Review, 31(1), 2–24. https://doi.org/10.1108/EBR-11-2018-0203 Hayes, A. F., Allison, P. D., & Alexander, S. M. (2025). Errors-in-variables regression as a viable approach to mediation analysis with random error-tainted measurements: Estimation, effectiveness, and an easy-to-use implementation. Behavior Research Methods, 57(12), 1–22. https://doi.org/10.3758/s13428-024-02518-9 Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115–135. https://doi.org/10.1007/s11747-014-0403-8 Hitt, M. A., Ireland, R. D., Sirmon, D. G., & Trahms, C. A. (2011). Strategic entrepreneurship: Creating value for individuals, organizations, and society. Academy of Management Perspectives, 25(2), 57–75. https://doi.org/10.5465/amp.25.2.57 Humble, S. (2020). Quantitative analysis of questionnaires: Techniques to explore structures and relationships. Routledge. https://doi.org/10.4324/9780429316753 Ireland, R. D., Hitt, M. A., & Sirmon, D. G. (2003). A model of strategic entrepreneurship: The construct and its dimensions. Journal of Management, 29(6), 963–989. https://doi.org/10.1016/S0149-2063(03)00086-2 Kassier, L. (2024). Identifying transitions in corporate sustainability reporting: A content analysis of JSE/FTSE multinational sustainability reports from 2016 to 2021. International Journal of Corporate Social Responsibility, 9(1), Article 12. https://doi.org/10.1186/s40991-024-00098-8 Kero, C. A., & Bogale, A. T. (2023). A systematic review of resource-based view and dynamic capabilities of firms and future research avenues. 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K., Mukhopadhyay, S., Liu, X., & Dash, S. (2012). One, few or many? An integrated framework for identifying the items in measurement scales. International Journal of Market Research, 54(6), 835–862. https://doi.org/10.2501/IJMR-54-6-835-862 Mardan, A., Shehryar, Q., Raza, H., & Mujtaba, G. (2025). Impact of corporate governance and profitability on sustainable competitive advantage and its impact on financial sustainability and investment efficiency. Journal of Management Science Research Review, 4(2), 162–194. Mustafa, M. B., Saleem, I., & Dost, M. (2022). A strategic entrepreneurship framework for an emerging economy: Reconciling dynamic capabilities and entrepreneurial orientation. Journal of Entrepreneurship in Emerging Economies, 14(6), 1244–1264. https://doi.org/10.1108/JEEE-08-2021-0310 Naeiji, M. J., & Siadat, S. H. (2019). Developing a measurement for strategic entrepreneurship by linking its dimensions to competitiveness in knowledge-based firms. International Journal of Business Innovation and Research, 18(1), 1–18. https://doi.org/10.1504/IJBIR.2019.096895 Naseer, S., Khawaja, K. F., Qazi, S., Syed, F., & Shamim, F. (2021). How and when information proactiveness leads to operational firm performance in the banking sector of Pakistan? The roles of open innovation, creative cognitive style, and climate for innovation. International Journal of Information Management, 56, Article 102260. https://doi.org/10.1016/j.ijinfomgt.2020.102260 Nunnally, J. C., & Bernstein, I. H. (1994). Psychometric theory (3rd ed.). McGraw-Hill. Oliver Salzmann, Ionescu-Somers, A., & Steger, U. (2005). The business case for corporate sustainability: Literature review and research options. European Management Journal, 23(1), 27–36. https://doi.org/10.1016/j.emj.2004.12.007 Podsakoff, P. M., MacKenzie, S. B., Lee, J.-Y., & Podsakoff, N. P. (2003). Common method biases in behavioral research: A critical review of the literature and recommended remedies. 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Copyright (c) 2026 Tahira Alam, Dr. Tasneem Fatima , Dr. Tazeem Ali Shah https://creativecommons.org/licenses/by-nc-sa/4.0
Green Supply Chain Management and Firm Performance in Pakistan's Textile Industry
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 sustainable supply chain infrastructure required to convert broader green practices into measurable performance outcomes. Originality value: This is among the first studies to empirically test SSCM as a mediating mechanism between multiple GSCM dimensions and firm performance within Pakistan's textile sector, an emerging-economy context where such evidence remains scarce. References Afum, E., Osei-Ahenkan, V. Y., Agyabeng-Mensah, Y., Owusu, J. A., Kusi, L. Y., & Ankomah, J. (2020). Green manufacturing practices and sustainable performance among Ghanaian manufacturing SMEs: The explanatory link of green supply chain integration. Management of Environmental Quality: An International Journal, 31(6), 1457–1475. https://doi.org/10.1108/MEQ-01-2020-0011 Akbari, M., & McClelland, R. (2020). Corporate social responsibility and corporate citizenship in sustainable supply chain: A structured literature review. 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Decision Sciences, 29(3), 659–684. https://doi.org/10.1111/j.1540-5915.1998.tb01358.x Carvalho, H., Azevedo, S. G., & Machado, V. C. (2012). Agile and resilient approaches to supply chain management: Influence on performance and competitiveness. Logistics Research, 4(1–2), 49–62. https://doi.org/10.1007/s12159-012-0069-8 Cohen, J. (1988). Statistical power analysis for the behavioral sciences (2nd ed.). Lawrence Erlbaum Associates. Field, A. (2009). Discovering statistics using SPSS (3rd ed.). Sage. Hair, J. F., Black, W. C., Babin, B. J., & Anderson, R. E. (2010). Multivariate data analysis (7th ed.). Pearson. Hamdy, O. M. M., Elsayed, K. K., & Elahmady, B. (2018). Impact of sustainable supply chain management practices on Egyptian companies' performance. Journal of Business and Retail Management Research, 12(3), 88–98. Hart, S. L. (1995). A natural-resource-based view of the firm. Academy of Management Review, 20(4), 986–1014. https://doi.org/10.2307/258963 Hoyle, R. H. (Ed.). (1995). Structural equation modeling: Concepts, issues, and applications. Sage. Kong, T., Feng, T., Huang, Y., & Cai, J. (2020). How to convert green supply chain integration efforts into green innovation: A perspective of the knowledge-based view. Sustainable Development, 28(5), 1106–1121. https://doi.org/10.1002/sd.2071 Min, H., & Galle, W. P. (2001). Green purchasing practices of U.S. firms. International Journal of Operations & Production Management, 21(9), 1222–1238. https://doi.org/10.1108/EUM0000000005923 Ninlawan, C., Seksan, P., Tossapol, K., & Pilada, W. (2010, March 17–19). The implementation of green supply chain management practices in electronics industry. In Proceedings of the International MultiConference of Engineers and Computer Scientists 2010 (IMECS 2010) (Vol. 3, pp. 1563–1568). Hong Kong. Rao, P., & Holt, D. (2005). Do green supply chains lead to competitiveness and economic performance? 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Copyright (c) 2026 Saba Tanveer https://creativecommons.org/licenses/by-nc-sa/4.0
Does Public Spending Crowd Out Private Investment in Pakistan?
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). 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Accounting Information Quality and Investment Intention: Examining the Moderating Role of Financial Literacy
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. 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The AI Implementation Gap: Policy–Audit Misalignment in the UAE and Egypt
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. 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The ethical use and development of artificial intelligence (AI) strategy in Egypt: identifying gaps and recommendations. AI and Ethics, 5(4), 3579–3591. https://doi.org/10.1007/s43681025007291 Baldwin, A. A., Brown, C. E., & Trinkle, B. S. (2006). Opportunities for artificial intelligence development in the accounting domain: the case for auditing. Intelligent Systems in Accounting, Finance and Management, 14(3), 77–86. https://doi.org/10.1002/isaf.277 Bandi, A., Kongari, B., Naguru, R., Pasnoor, S., & Vilipala, S. V. (2025). The rise of agentic AI: A review of definitions, frameworks, architectures, applications, evaluation metrics, and challenges. Future Internet, 17, 9. https://doi.org/10.3390/fi17090404 Bekhet, A. K., & Zauszniewski, J. A. (2012). Methodological Triangulation: an Approach to Understanding Data. Nurse Researcher, 20(2), 40–43. https://doi.org/10.7748/nr2012.11.20.2.40.c9442 Birhane, A., Steed, R., Ojewale, V., Vecchione, B., & Raji, I. D. (2024). 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Copyright (c) 2026 John Joshua C. Rañeses, Dr. Ain Bemisal Alavi, Rafia, Arshiya Subhani https://creativecommons.org/licenses/by-nc-sa/4.0
Impact of Compensation on Employee Performance with the Moderating Role of Integrating Style of Conflict Management in the Banking Sector of Pakistan
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 performance, which is not explored in the context of banking in Pakistan so far. Contribution: The results offer important implications for HR professionals and HR managers when considering how compensation systems and conflict resolution climates work together to influence employee performance, which may indicate that HR practitioners and managers can invest in collaborative conflict management to some degree in lieu of compensation increases. References Afzal, M. (2016). Changes in the pay structures and systems in the banking sector of Pakistan: Implications for a differentiated workforce and the employee psychological contract (Unpublished doctoral dissertation). University of Westminster, London, United Kingdom. Ahmed, S., & Asif, M. (2026a). The impact of hybrid working on employee well-being with the moderating role of organizational performance: A case study of IT sector in Pakistan. Qualitative Research Journal for Social Studies, 3(2), 1006-1030. https://doi.org/10.63878/qrjs1173 Ahmed, I., & Asif, M. (2026b). The Role of HR in Managing Quiet Quitting and Employee Disengagement in Gen Z Employees of Telecom Sector. Policy Journal of Social Science Review, 4(6), 118-151. https://doi.org/10.5281/zenodo.20581688 Asif, M., Abid, M., & Riaz, A. (2026). Psychological drivers of investment decision making: A multi‑bias analysis of an emerging market’s retail investors. Contemporary Journal of Social Science Review, 4(2), 677–688. https://doi.org/10.63878/cjssr.v4i2.2608 Asif, M., Khan, A., & Pasha, M. A. (2019). Psychological capital of employees' engagement: Moderating impact of conflict management in the financial sector of Pakistan. Global Social Sciences Review, 4(3), 160–172. http://dx.doi.org/10.31703/gssr.2019(IV-III).15 Batool, S. F., & Asif, M. (2026). Impact of hybrid work on employee engagement: The moderating role of work–life balance among academic and administrative staff in universities of Pakistan. Journal of Business Insight and Innovation, 5(6), 28–45. https://doi.org/10.63544/jbii.v5i6.99 Burke, R. J. (1970). Methods of resolving superior–subordinate conflict: The constructive use of subordinate differences and disagreements. Organizational Behavior and Human Performance, 5(4), 393–411. https://doi.org/10.1016/0030-5073(70)90042-8 Creswell, J. W. (2003). Research design: Qualitative, quantitative, and mixed methods approaches (2nd ed.). Sage Publications. Fehr, E., Fischbacher, U., & von Rosenbladt, B. (2003). Equity and fairness in economic behavior (IZA Discussion Paper No. 734). Institute for the Study of Labor (IZA). Griffin, M. A., Neal, A., & Parker, S. K. (2007). A new model of work role performance: Positive behavior in uncertain and interdependent contexts. Academy of Management Journal, 50(2), 327–347. https://doi.org/10.5465/AMJ.2007.24634438 Gümüşeli, A. İ. (1994). Research on conflict management strategies (Unpublished master's thesis). Middle East Technical University, Ankara, Türkiye. Heneman, H. G., III, & Schwab, D. P. (1985). Pay satisfaction: Its multidimensional nature and measurement. Personnel Psychology, 38(1), 129–141. https://doi.org/10.1111/j.1744-6570.1985.tb00589.x Ishaq, M., Nagi, S., & Others. (2024). Impact of compensation level practices and training and development on job satisfaction and job performance in banking sector of Pakistan. International Journal of Social Science Archives, 7(3), 1340–1348. Judge, T. A., & Welbourne, T. M. (1993). Dimensionality of the Pay Satisfaction Questionnaire: A confirmatory factor analytic investigation (Working Paper No. 93-09). Center for Advanced Human Resource Studies, New York State School of Industrial and Labor Relations, Cornell University. Koopmans, L., Bernaards, C. M., Hildebrandt, V. H., Schaufeli, W. B., de Vet, H. C. W., & van der Beek, A. J. (2011). Conceptual frameworks of individual work performance: A systematic review. Journal of Occupational and Environmental Medicine, 53(8), 856–866. https://doi.org/10.1097/JOM.0b013e318226a763 Lawrence, P. R., & Lorsch, J. W. (1967). Organization and environment: Managing differentiation and integration. Division of Research, Graduate School of Business Administration, Harvard University. Munir, M., Shahzad, K., & Rehman, K. (2006). Conflict management and employee performance: A study of the Pakistani banking sector. Journal of Management & Social Sciences, 2(2), 45–56. Rahim, M. A. (1983). A measure of styles of handling interpersonal conflict. Academy of Management Journal, 26(2), 368–376. https://doi.org/10.2307/255985 Rahim, M. A. (1985). 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Copyright (c) 2026 Maqbool Hussain, Muhammad Asif https://creativecommons.org/licenses/by-nc-sa/4.0
Government Expenditure and the Transition from Oil Dependency to a Green Economy in the United Arab Emirates
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 statistically detectable aggregate growth dividend within the 2001–2021 window. Policy recommendations emphasis accelerating clean energy deployment, reforming fossil fuel subsidies and shifting public spending to productive capital investment. References Al-Sarihi, A., & Mansouri, N. (2022). Renewable energy development in the Gulf Cooperation Council countries: Status, barriers, and policy options. Energies, 15(5), 1923. https://doi.org/10.3390/en15051923 Aljarallah, R. A., & Angus, A. (2020). Dilemma of natural resource abundance: A case study of Kuwait. SAGE Open, 10(1), 1–15. https://doi.org/10.1177/2158244019899701 Alssadek, M., & Benhin, J. (2023). 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Copyright (c) 2026 Rahma Abdelsamad Abedou, Dr. Ain Bemisal Alavi, Zobia Fatima https://creativecommons.org/licenses/by-nc-sa/4.0
Artificial Intelligence–Driven Employee–Job Profile Matching and Employee Performance: The Mediating Role of Person–Job Fit
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 systems alongside effective talent management practices. Future research should employ longitudinal and cross-cultural designs and examine additional mediating and moderating variables, such as AI trust, organizational support, and digital competency. References Alwali, J., & Alwali, W. (2026). Linking AI-driven HRM and emotional intelligence to leadership effectiveness and employee performance. Leadership & Organization Development Journal, 47(3), 477–497. https://doi.org/10.1108/LODJ-05-2025-0358 Cable, D. M., & DeRue, D. S. (2002). The convergent and discriminant validity of subjective fit perceptions. Journal of Applied Psychology, 87(5), 875–884. https://doi.org/10.1037/0021-9010.87.5.875 Channar, H. B., Abbasi, D. M., Chandio, S., & Rani, D. P. (2026). The Strategic Value of ESG HR Practices: Exploring the Impact on Performance via Employee Engagement and ethical leadership. Social Science Review Archives, 4(2), 2124–2141. https://doi.org/10.70670/sra.v4i2.2307 Chen, A., Han, F., Zhang, X., & Lu, Y. (2025). Cracking the AI recruitment code: Striving for transparency in finding the right person–job fit. Information & Management, 62(5), 104156. https://doi.org/10.1016/j.im.2025.104156 Chen, C.-Y., Yen, C.-H., & Tsai, F. C. (2014). Job crafting and job engagement: The mediating role of person-job fit. International Journal of Hospitality Management, 37, 21–28. https://doi.org/10.1016/j.ijhm.2013.10.006 Dishankan, V, & Shafana, A. R. F. (2023). AI-Driven Candidate Profiling: A Comprehensive Review of Methodologies, Technologies, and Future Directions. Journal of Information and Communication Technology, 9-12. Journal of Information and Communication Technology, 1(2), 9–12. Faqihi, A., & Miah, S. J. (2023). Artificial Intelligence-Driven Talent Management System: Exploring the Risks and Options for Constructing a Theoretical Foundation. Journal of Risk and Financial Management, 16(1), 31. https://doi.org/10.3390/jrfm16010031 Gemmano, C. G., Molinaro, D., Bellini, D., De Simone, S., Giancaspro, M. L., Mondo, M., Buono, C., Barbieri, B., Spagnoli, P., & Manuti, A. (2026). Making Artificial Intelligence Work at Work: The Role of Human Resource Practices and Personal Attitudes in Fostering Meaningful Work with Artificial Intelligence. Behavioral Sciences, 16(2), 238. https://doi.org/10.3390/bs16020238 Gupta, P., Lakhera, G., & Sharma, M. (2024). Examining the impact of artificial intelligence on employee performance in the digital era: An analysis and future research direction. The Journal of High Technology Management Research, 35(2), 100520. https://doi.org/10.1016/j.hitech.2024.100520 Hair, J. F., Black, W. C., Babin, B. J., Anderson, R. E., & Tatham, R. L. (2019). Multivariate data analysis. Hussain, S., Channar, P., Abbasi, M., Rani, P., & Soomro, A. (2026). ESG-ORIENTED HUMAN RESOURCE MANAGEMENT PRACTICES AND ORGANIZATIONAL OUTCOMES: THE MEDIATING ROLE OF EMPLOYEE ENGAGEMENT AND ETHICAL LEADERSHIP. Journal of Business and Management Research, 5(2), 804–825. https://doi.org/10.5281/ZENODO.20696815 Jarrahi, M. H. (2018). Artificial intelligence and the future of work: Human-AI symbiosis in organizational decision making. Business Horizons, 61(4), 577–586. https://doi.org/10.1016/j.bushor.2018.03.007 Jatoi, G. M, Soomro, A, & Rani, P. (2026). Green Project Management and Sustainable Procurement Performance: Evidence from the Finance Sector. Bulletin of Management Review, 3(1), 998–1021. Jia, X., & Hou, Y. (2024). Architecting the future: Exploring the synergy of AI-driven sustainable HRM, conscientiousness, and employee engagement. Discover Sustainability, 5(1), 30. https://doi.org/10.1007/s43621-024-00214-5 Kellogg, K. C., Valentine, M. A., & Christin, A. (2020). Algorithms at Work: The New Contested Terrain of Control. Academy of Management Annals, 14(1), 366–410. https://doi.org/10.5465/annals.2018.0174 Kim, T., Schuh, S. C., & Cai, Y. (2020). Person or Job? Change in Person‐Job Fit and Its Impact on Employee Work Attitudes over Time. Journal of Management Studies, 57(2), 287–313. https://doi.org/10.1111/joms.12433 Kvale, H. E. H. (2026). When AI becomes a colleague: Persona–organization fit and relational sensemaking in public organizations. International Journal of Organizational Analysis, 1–25. https://doi.org/10.1108/IJOA-09-2025-5953 Leicht-Deobald, U., Busch, T., Schank, C., Weibel, A., Schafheitle, S., Wildhaber, I., & Kasper, G. (2022). The Challenges of Algorithm-Based HR Decision-Making for Personal Integrity. In K. Martin, K. Shilton, & J. Smith (Eds.), Business and the Ethical Implications of Technology (pp. 71–86). Springer Nature Switzerland. https://doi.org/10.1007/978-3-031-18794-0_5 Lu, C., Wang, H., Lu, J., Du, D., & Bakker, A. B. (2014). Does work engagement increase person–job fit? The role of job crafting and job insecurity. Journal of Vocational Behavior, 84(2), 142–152. https://doi.org/10.1016/j.jvb.2013.12.004 Qi, F., & Liu, M. (2026). An AI-driven reinforcement learning framework for graduate employability prediction and career decision support. Discover Artificial Intelligence. https://doi.org/10.1007/s44163-026-01612-6 Qin, C., Zhu, H., Xu, T., Zhu, C., Ma, C., Chen, E., & Xiong, H. (2020). An Enhanced Neural Network Approach to Person-Job Fit in Talent Recruitment. ACM Transactions on Information Systems, 38(2), 1–33. https://doi.org/10.1145/3376927 Rani, P., Chandio, S., Hussain, S., & Soomro, A. (2026). Driving Financial Success with AI Supply Chains: The Crucial Role of Sustainable Development in Emerging Economies. Inverge Journal of Social Sciences, 5(3), 341–357. https://doi.org/10.63544/ijss.v5i3.305 Rani, P, Jatoi, Z, Bajwa, A. A, & Hassan, M. U. (2025). The Transformative Impact of Artificial Intelligence on Customer Relationship Management (CRM) Strategies. Qualitative Research Review Letter, 3(4), 187–209. Tambe, P., Cappelli, P., & Yakubovich, V. (2019). Artificial Intelligence in Human Resources Management: Challenges and a Path Forward. California Management Review, 61(4), 15–42. https://doi.org/10.1177/0008125619867910 Vrontis, D., Christofi, M., Pereira, V., Tarba, S., Makrides, A., & Trichina, E. (2022). Artificial intelligence, robotics, advanced technologies and human resource management: A systematic review. The International Journal of Human Resource Management, 33(6), 1237–1266. https://doi.org/10.1080/09585192.2020.1871398 Williams, R., Cloete, R., Cobbe, J., Cottrill, C., Edwards, P., Markovic, M., Naja, I., Ryan, F., Singh, J., & Pang, W. (2022). From transparency to accountability of intelligent systems: Moving beyond aspirations. Data & Policy, 4, e7. https://doi.org/10.1017/dap.2021.37 Zahrani, A. A. (2025). AI in HRM: A Unified Model of AI Capabilities and Process Efficiency for Enhanced HRM Effectiveness. In Review. https://doi.org/10.21203/rs.3.rs-7685386/v1
Copyright (c) 2026 Anila Tago, Naira Qazi, Mahnoor Laghari https://creativecommons.org/licenses/by-nc-sa/4.0
HR Strategic Approaches in Public Sector Higher Education Institutions: The Role of Human Resource Development in Achieving Optimal Person-Job Fit
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 in public administration: Pilot results, methodologies and challenges (85th ed., OECD Working Papers on Public Governance) [OECD Working Papers on Public Governance]. https://doi.org/10.1787/03763bab-en Blau, P. (2017). Exchange and power in social life. Routledge. Braun, V., & Clarke, V. (2006). Using thematic analysis in psychology. Qualitative Research in Psychology, 3(2), 77–101. https://doi.org/10.1191/1478088706qp063oa Cable, D. M., & DeRue, D. S. (2002). The convergent and discriminant validity of subjective fit perceptions. Journal of Applied Psychology, 87(5), 875–884. https://doi.org/10.1037/0021-9010.87.5.875 Chuang, A., Shen, C., & Judge, T. A. (2016). Development of a Multidimensional Instrument of Person Environment Fit: The Perceived Person Environment Fit Scale (PPEFS). Applied Psychology, 65(1), 66–98. https://doi.org/10.1111/apps.12036 Edwards, J. R. (1991). Person-job fit: A conceptual integration, literature review, and methodological critique. John Wiley & Sons. Edwards, J. R., & Rothbard, N. P. (2000). Mechanisms Linking Work and Family: Clarifying the Relationship between Work and Family Constructs. The Academy of Management Review, 25(1), 178. https://doi.org/10.2307/259269 Ermiş, S. A., Altinişik, Ü., & Burmaoğlu, G. E. (2021). Examination of the Prediction of Person-Job Fit on Person-Organization Fit from the Perspective of Academics. Journal of Educational Issues, 7(3), 43. https://doi.org/10.5296/jei.v7i3.19276 Homans, G. C. (1974). Social behavior: Its elementary forms. Huang, W., Zhang, S., & Li, H. (2023). Effects of person-job fit on occupational commitment among kindergarten teachers: Occupational well-being as mediator and perceived organizational support as moderator. BMC Psychology, 11(1), 402. https://doi.org/10.1186/s40359-023-01441-7 Kirkpatrick, D, & Kirkpatrick, J. (2006). Evaluating training programs: The four levels. Berrett-Koehler. Kristof, A. L. (1996). PERSON‐ORGANIZATION FIT: AN INTEGRATIVE REVIEW OF ITS CONCEPTUALIZATIONS, MEASUREMENT, AND IMPLICATIONS. Personnel Psychology, 49(1), 1–49. https://doi.org/10.1111/j.1744-6570.1996.tb01790.x Margaretha, M., Sinuraya, C., Sherlywati, S., Zaniarti, S., Saragih, S., & Margaretha, Y. (2026). Workplace Spirituality and Person-Organization Fit: Pathways to Faculty Engagement and Retention. European Journal of Educational Research, 15(1), 65–78. https://doi.org/10.12973/eu-jer.15.1.65 Meijerink, J., Boons, M., Keegan, A., & Marler, J. (2021). Algorithmic human resource management: Synthesizing developments and cross-disciplinary insights on digital HRM. The International Journal of Human Resource Management, 32(12), 2545–2562. https://doi.org/10.1080/09585192.2021.1925326 Merdiaty, N. (2024). Person-job fit on work engagement with meaningful work as mediator. International Journal of Research in Business and Social Science (2147- 4478), 13(1), 134–145. https://doi.org/10.20525/ijrbs.v13i1.3146 Mohanraj, P. (2025). Strategic Hrm Practices and Its Impact on Work Life Balance of Employees Working in Higher Educational Institutions. Journal of Marketing & Social Research, 2(3), 218–225. Nicoleta, M. I. H. O. C, & Laura, M. (2025). Navigating Digital Transformation In Human Resource Management In Education: A Pilot-Study Of Public And Private Schools. (Pt. 4-21). APPLIED RESEARCH IN ADMINISTRATIVE SCIENCES, 6(1). Page, M. J., McKenzie, J. E., Bossuyt, P. M., Boutron, I., Hoffmann, T. C., Mulrow, C. D., Shamseer, L., Tetzlaff, J. M., Akl, E. A., Brennan, S. E., Chou, R., Glanville, J., Grimshaw, J. M., Hróbjartsson, A., Lalu, M. M., Li, T., Loder, E. W., Mayo-Wilson, E., McDonald, S., … Moher, D. (2021). The PRISMA 2020 statement: An updated guideline for reporting systematic reviews. International Journal of Surgery, 88, 105906. https://doi.org/10.1016/j.ijsu.2021.105906 Tafese Keltu, T. (2024). The effect of human resource development practice on employee performance with the mediating role of job satisfaction among Mizan Tepi University’s academic staff in Southwestern Ethiopia. Heliyon, 10(8), e29821. https://doi.org/10.1016/j.heliyon.2024.e29821
Copyright (c) 2026 Seema Memon, Aisha Bashir Shah https://creativecommons.org/licenses/by-nc-sa/4.0
Understanding Post-Purchase Regret in the Era of FinTech: The Role of Buy Now Pay Later and Impulsive Buying Behaviour
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 fostering responsible digital payment habits, enhancing digital financial literacy, making digital payments more transparent, and building awareness among consumers about the dangers of excessive impulse spending and post-purchase regret. Originality/value: This piece of research falls into the growing body of literature exploring digital consumer behaviour, as it brings together BNPL, digital financial literacy, and the novel Spendception, into one framework to clarify the concept of impulsive buying and regret following a purchase. This study sheds light on both mediating and moderating pathways and contributes to our understanding of the financial and psychological consequences for young consumers of digital payment innovations beyond the scope of the behavioural finance and consumer behaviour theories that have been previously studied. References Abas, N. M., Yusuf, A. H. S. M., Azis, R. A., & Norhisham, N. (2022). Online impulse buying behaviour towards organic cosmetics among Malaysian consumers: A conceptual paper. International Journal of Academic Research in Business and Social Sciences, 12(11), 2660–2669. Abdallah, W., Tfaily, F., & Harraf, A. (2025). The impact of digital financial literacy on financial behaviour: Customers’ perspective. Competitiveness Review: An International Business Journal, 35(2), 347–370. Abdullah, S. A. K. B., Ahmad, J., & Zahid, S. (2025). Impact of digital marketing on impulsive buying behaviour among university students with mediating role of Buy Now Pay Later and moderating role of peer influence. Center for Management Science Research, 3(7), 600–614. https://doi.org/10.5281/zenodo.17788076 Aisjah, S., Hadiwidjojo, D., Solimun, S., & Aisjah, A. (2024). Intention to use Buy Now Pay Later payment system among university students: A combination of financial parenting, financial self-efficacy, and social media intensity. Cogent Social Sciences, 10(1), 2306705. https://doi.org/10.1080/23311886.2024.2306705 Ajzen, I. (1991). The theory of planned behaviour. Organizational Behaviour and Human Decision Processes, 50(2), 179–211. Ali, A. B., Quddusi, S. N., Ahmad, S., & Wain, A. M. (2025). The impact of financial optimism on impulse buying behaviour: The mediating role of general risk propensity and the moderating effect of digital financial literacy. Journal of Contemporary Perspectives in Management and Social Sciences, 1(1), 17–30. Ardiansari, A., Muharam, H., & Pangestuti, I. R. D. (2025). Impulse buying behaviour: Perspective on Buy Now Pay Later feature and financial literacy. In Proceedings of the International Conference on Economics, Business, and Economic Education Science (ICE-BEES 2025) (pp. 161–172). Aykut, O. H. (2025). The mediating role of emotional arousal in the impact of social media advertisements on impulsive buying and post-purchase regret. İşletme Araştırmaları Dergisi (Journal of Business Research-Turk), 17(4), 3147–3167. Azzuhruf, D., & Cahyono, E. (2025). The role of financial literacy in the paradox of financial inclusion in the era of digital wallets and PayLater services. In Proceedings of the International Conference on Islam, Law, and Society (INCOILS) 2025. Bakar, R., Fauziyah, N., & Rahmat, A. (2025). Do consumers perceive impulsive buying and pain of payment? E-commerce transactions using Pay Later, E-wallet, and Cash-on-Delivery. Gadjah Mada International Journal of Business, 27(1), 31–59. Biradar, A. M., & Reddy, N. N. (2025). Study on impact of Buy Now, Pay Later (BNPL) services on young generation’s spending habits. International Journal of Multidisciplinary Research. Byrne, B. M. (2024). Structural equation modeling with AMOS: Basic concepts, applications, and programming (4th ed.). Routledge. Celestin, M., & Sujatha, S. (2024). Understanding the shift to digital payments and its impact on consumer preferences: The role of fintech in shaping the future of payments. International Journal of Advanced Trends in Engineering and Technology, 9(2), 66–73. Charles, C. E., & Immanuel, D. M. (2025). FOMO, materialism, and the Gen Z shopping behaviour: The impact on online impulse buying and post-purchase dissonance (with a gender perspective). Jurnal Aplikasi Manajemen, 23(1), 134–157. Chauhan, S., Goyal, S., Kumar, P., & Motiwalla, L. (2025). Unraveling digital temptations: A meta-analysis of online impulse buying behaviour. Information Systems Management, 42(4). Faraz, N., & Anjum, A. (2025). Spendception: The psychological impact of digital payments on consumer purchase behaviour and impulse buying. Behavioural Sciences, 15(3), 387. Fornell, C., & Larcker, D. F. (1981). Evaluating structural equation models with unobservable variables and measurement error. Journal of Marketing Research, 18(1), 39–50. Furqan, F., Pangaribuan, C. H., Tjhin, S., & Luhur, C. (2025). Buy now, pray later? Demystifying unrestrained spending in the age of BNPL. Jurnal Siasat Bisnis, 29(1), 15–26. https://doi.org/10.20885/jsb.vol29.iss1.art2 Gulfraz, M. B., Sufyan, M., Mustak, M., Salminen, J., & Srivastava, D. K. (2022). Understanding the impact of online customers’ shopping experience on online impulsive buying: A study on two leading e-commerce platforms. Journal of Retailing and Consumer Services, 68, 103000. Guttman-Kenney, B., Firth, C., & Gathergood, J. (2022). Buy Now, Pay Later (BNPL) … on your credit card. SSRN Working Paper. Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2022). A primer on partial least squares structural equation modeling (PLS-SEM) (3rd ed.). Sage Publications. Hair, J. F., Ringle, C. M., Sarstedt, M., Danks, N. P., & Ray, S. (2022). Partial least squares structural equation modeling (PLS-SEM) using R: A workbook. Springer. Hair, J. F., Sarstedt, M., Ringle, C. M., Sharma, P. N., & Liengaard, B. D. (2024). Going beyond the untold facts in PLS-SEM and moving forward. European Journal of Marketing, 58(13), 81–106. Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115–135. Igani, D. C., Pott-Johnson, E., & Okwara, R. (2025). Psychological determinants of Buy-Now-Pay-Later on impulse purchases behaviour among Gen Z mobile phone users. International Journal of Advancement in Marketing and Management, 11(2), 52–67. Khan, F. A. M., Ishaq, H. M., & Sarwar, M. S. (2026). Consumers’ behavioural experiences with Buy Now, Pay Later (BNPL) financial services. Advance Journal of Econometrics and Finance. Kinanti, T., Santoso, F., & Artha, B. (2026). Conceptualizing dual mechanisms of decoupling: The impact of physical and temporal separation on the intensity of pain of paying. Indonesia Economic Journal, 2(1), 1112–1124. Kline, R. B. (2023). Principles and practice of structural equation modeling (5th ed.). Guilford Press. Kock, N., & Hadaya, P. (2018). Minimum sample size estimation in PLS-SEM: The inverse square root and gamma-exponential methods. Information Systems Journal, 28(1), 227–261. https://doi.org/10.1111/isj.12131 Lazim, N. A. M., Sulaiman, Z., Zakuan, N., Mas’od, A., Chin, T. A., & Awang, S. R. (2020). Measuring post-purchase regret and impulse buying in online shopping experience from cognitive dissonance theory perspective. In 2020 6th International Conference on Information Management (ICIM) (pp. 7–13). IEEE. Lia, D. A. Z., & Natswa, S. L. (2021). Buy-Now-Pay-Later (BNPL): Generation Z’s dilemma on impulsive buying and overconsumption intention. In Proceedings of the BISTIC Business Innovation Sustainability and Technology International Conference (BISTIC 2021) (pp. 130–137). Lupsa-Tătaru, D. A., Nichifor, E., Dovleac, L., Chitu, I. B., Todor, R. D., & Brătucu, G. (2023). Buy Now Pay Later—A fad or a reality? A perspective on electronic commerce. Economies, 11(8), 218. Morgan, P. J., Huang, B., & Trinh, L. Q. (2019). The need to promote digital financial literacy for the digital age (ADBI Working Paper No. 1008). Asian Development Bank Institute. Nallaluthan, K., Kamaruddin, S., Thurasamy, R., Ghouri, A. M., & Kanapathy, K. (2024). Quantitative data analysis using PLS-SEM (SmartPLS): Issues and challenges in ethical consideration. International Business Education Journal, 17(2), 41–54. https://doi.org/10.37134/ibej.Vol17.2.04.2024 Ningtyas, M. N., & Vania, A. (2022). Materialism, financial literacy, and online impulsive buying: A study on the post-millennial generation in a pandemic period. Jurnal Manajemen Teori dan Terapan, 15(1), 1–12. Nusir, O. M., Wel, C. A. C., Hamid, S. N. A., Al-Zoubi, L., & Al-Adwan, A. S. (2026). The psychology of BNPL: A systematic review of impulsive buying and post-purchase regret (2018–2025). Journal of Theoretical and Applied Electronic Commerce Research, 21(2), 43. Panjaitan, P., Azazi, A., Fitriana, A., Ristyawan, M. R., & Syahputri, A. (2026). Financial literacy as a moderator of the effects of fintech payment, income, and hedonic lifestyle on impulse buying among Generation Z. Journal of Educational Management Research, 5(2), 2225–2240. QisstPay. (2021). First-ever Buy Now, Pay Later license in Pakistan granted to QisstPay by SECP. PR Newswire. Raj, V. A., Jasrotia, S. S., & Rai, S. S. (2024). Intensifying materialism through Buy-Now-Pay-Later (BNPL): Examining the dark sides. International Journal of Bank Marketing, 42(1), 94–112. Ringle, C. M., Wende, S., & Becker, J. M. (2024). SmartPLS 4. SmartPLS GmbH. https://www.smartpls.com Riyani, I., Pebrianti, W., Komari, N., Purmono, B. B., & Setiawan, H. (2026). Consumer psychological factors and impulse buying: The moderating role of mindfulness among Generation Z QRIS users. Journal of Educational Management Research, 5(2), 1655–1670. Salputri, D. A., Chaidir, M., & Santoso, S. (2025). The influence of financial literacy and impulsive buying behaviour on the spending behaviour of Shopee PayLater users among Generation Z. International Journal of Economics and Management Research, 4(3), 254–267. Santoso, F., Artha, B., Nur, S. M., Putri, F. D. C., & Dinka, C. (2026). 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Copyright (c) 2026 Saman Ismail , Ahmar Aleem, Tahira Tariq https://creativecommons.org/licenses/by-nc-sa/4.0
Exploring the Dynamic Relationships Among Tourism Investment, Tourism Receipts, Exchange Rate, and Economic Growth: Evidence from Pakistan
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 destination management, and stable macroeconomic conditions. References Adedoyin, F. F., Nathaniel, S. P., & Adeleye, B. N. (2021). An investigation into the anthropogenic nexus among consumption of energy, tourism, and economic growth: Do economic policy uncertainties matter? Environmental Science and Pollution Research, 28(3), 2835–2847. https://doi.org/10.1007/s11356-020-10638-x Adeleye, B. N., Ogede, J. S., Rabbani, M. R., Adam, L. S., & Mazhar, M. (2022). Moderation analysis of exchange rate, tourism and economic growth in Asia. PLOS ONE, 17(12), Article e0279937. https://doi.org/10.1371/journal.pone.0279937 Adeola, O., Evans, O., & Okafor, L. E. (2023). Does social media moderate the link between tourism and economic well-being? Evidence from the iterated GMM approach. 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The impact of climate change on tourism competitiveness: A systematic literature review. Business: Theory and Practice, 22(2), 484–493. https://doi.org/10.3846/btp.2021.13935 Nguyen, C. P., Schinckus, C., Su, T. D., & Chong, F. H. L. (2020). The influence of tourism on environmental quality in developed and developing countries: A panel analysis. Environmental Science and Pollution Research, 27(15), 18360–18373. https://doi.org/10.1007/s11356-020-08237-5 Nunkoo, R., Seetanah, B., Jaffur, Z. R. K., Moraghen, P. G. W., & Sannassee, R. V. (2020). Tourism and economic growth: A meta-regression analysis. Journal of Travel Research, 59(3), 404–423. https://doi.org/10.1177/0047287519844833 Obi, P., Addae-Ankrah, K., & Sarpong-Kumankoma, E. (2025). Do financial development and exchange rates drive the tourism–growth relationship? International Journal of Financial Studies, 13(2), 59. OECD. (2020). Tourism trends and policies 2020. OECD Publishing. https://doi.org/10.1787/6b47b985-en Pan, S.-Y., Gao, M., Kim, H., Shah, K. J., Pei, S.-L., & Chiang, P.-C. (2018). Advances and challenges in sustainable tourism toward a green economy. Science of the Total Environment, 635, 452–469. https://doi.org/10.1016/j.scitotenv.2018.04.134 Paramati, S. R., Alam, M. S., & Chen, C.-F. (2017). The effects of tourism on economic growth and CO₂ emissions: A comparison between developed and developing economies. Journal of Travel Research, 56(6), 712–724. https://doi.org/10.1177/0047287516667848 Perić, G., Dramićanin, S., & Conić, M. (2021). The impact of Serbian tourists' risk perception on their travel intentions during the COVID-19 pandemic. European Journal of Tourism Research, 27, Article 2705. https://doi.org/10.54055/ejtr.v27i.2125 Qamruzzaman, M. (2022). Symmetric and asymmetric effects of tourism, financial innovation, and foreign direct investment on environmental quality. 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World Tourism Organization. https://doi.org/10.18111/wtobarometereng WTTC. (2024). Economic impact research 2024. World Travel & Tourism Council. World Bank. (2024). World development indicators. World Bank. https://databank.worldbank.org/source/world-development-indicators Xia, W., Doğan, B., Shahzad, U., Adedoyin, F. F., Popoola, A., & Bashir, M. A. (2022). An empirical investigation of tourism-led growth hypothesis in the European countries: Evidence from augmented mean group estimator. Portuguese Economic Journal, 21, 239-266. https://doi.org/10.1007/s10258-021-00193-z Yang, Y., Pan, B., & Song, H. (2014). Predicting hotel demand using destination marketing organization web traffic data. Journal of Travel Research, 53(4), 433–447. https://doi.org/10.1177/0047287513500391 Yousaf, Z., Radulescu, M., Nassani, A. A., Haffar, M., & Shahzad, F. (2021). Environmental management systems, green human resource management, and environmental performance: The mediating role of organizational citizenship behavior for the environment. Sustainability, 13(2), Article 623. https://doi.org/10.3390/su13020623 Yu, C.-P., Cole, S. T., & Chancellor, H. C. (2018). Assessing community quality of life in the context of tourism development. Applied Research in Quality of Life, 13(1), 147–162. https://doi.org/10.1007/s11482-017-9509-6 Zhang, J., Zhang, Y., Zhang, L., & Cheng, S. (2022). Tourism development, environmental sustainability, and economic growth: Evidence from emerging economies. Sustainability, 14(9), Article 5345. https://doi.org/10.3390/su14095345 Zheng, D., Ritchie, B. W., Benckendorff, P., & Bao, J. (2021). Emotional responses toward tourism recovery after COVID-19. Tourism Management Perspectives, 40, Article 100892. https://doi.org/10.1016/j.tmp.2021.100892
Copyright (c) 2026 Farwa Akhtar, Maliha Azhar, Tauqir Hussain https://creativecommons.org/licenses/by-nc-sa/4.0
Blockchain Use, Cyber Risk, and Firm Value: The Mediating Role of Internal Control
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.org/10.1016/j.accinf.2024.100681 Baatwah, S. R., Asiri, M., Bajaher, M. S., Alyafai, A., & Baajajah, S. (2026). Thriving post-cyberattacks: The power of control, disclosure, and IT maturity. Electronic Commerce Research, 26, 1705–1743. https://doi.org/10.1007/s10660-025-09958-2 Baita, A. J., Umar, U. H., & Masyita, D. (2026). Sukuk, banking attributes and Islamic financial development. International Journal of Social Economics, 53(7), 1122–1135. https://doi.org/10.1108/IJSE-12-2024-0998 Billah, M., Hadhri, S., Balli, F., & Sahabuddin, M. (2024). Exploring the dynamic links and implications for hedging and investment strategies between sukuk and commodity-market volatility: Evidence from country-level analysis. International Review of Economics & Finance, 93, 350–371. https://doi.org/10.1016/j.iref.2024.03.011 Cao, H., Phan, H. V., & Silveri, S. (2024). Data breach disclosures and stock price crash risk: Evidence from data breach notification laws. International Review of Financial Analysis, 93, Article 103164. https://doi.org/10.1016/j.irfa.2024.103164 Chen, H., Yang, D., Zhang, J. H., & Zhou, H. (2020). Internal controls, risk management, and cash holdings. Journal of Corporate Finance, 64, Article 101695. https://doi.org/10.1016/j.jcorpfin.2020.101695 Chen, W., Li, X., Wu, H., & Zhang, L. (2024). The impact of managerial myopia on cybersecurity: Evidence from data breaches. Journal of Banking & Finance, 166, Article 107254. https://doi.org/10.1016/j.jbankfin.2024.107254 Committee of Sponsoring Organizations of the Treadway Commission. (2013). Internal control—Integrated framework. COSO. Demek, K. C., & Kaplan, S. E. (2023). Cybersecurity breaches and investors' interest in the firm as an investment. International Journal of Accounting Information Systems, 49, Article 100616. https://doi.org/10.1016/j.accinf.2023.100616 Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2022). A primer on partial least squares structural equation modeling (PLS-SEM) (3rd ed.). Sage. Han, S., Mei, J., & Deng, J. (2025). Does internal compliance auditing increase corporate value? The influence of accounting information quality and agency problems. Finance Research Letters, 86, Article 108897. https://doi.org/10.1016/j.frl.2025.108897 Henseler, J., Ringle, C. M., & Sarstedt, M. (2015). A new criterion for assessing discriminant validity in variance-based structural equation modeling. Journal of the Academy of Marketing Science, 43(1), 115–135. https://doi.org/10.1007/s11747-014-0403-8 Jensen, M. C., & Meckling, W. H. (1976). Theory of the firm: Managerial behaviour, agency costs and ownership structure. Journal of Financial Economics, 3(4), 305–360. https://doi.org/10.1016/0304-405X(76)90026-X Kamiya, S., Kang, J.-K., Kim, J., Milidonis, A., & Stulz, R. M. (2021). Risk management, firm reputation, and the impact of successful cyberattacks on target firms. Journal of Financial Economics, 139(3), 719–749. https://doi.org/10.1016/j.jfineco.2019.05.019 Le, A.-T., Huang, H. H., & Do, T. K. (2024). Navigating through cyberattacks: The role of tax aggressiveness. Journal of Corporate Finance, 88, Article 102649. https://doi.org/10.1016/j.jcorpfin.2024.102649 Ledhem, M. A. (2022). The financial stability of Islamic banks and sukuk market development: Is the effect complementary or competitive? Borsa Istanbul Review, 22(Suppl. 1), S79–S91. https://doi.org/10.1016/j.bir.2022.09.009 Liao, K., Lin, L., & Sun, Y. (2025). Blockchain adoption and corporate financial reporting quality. Journal of Accounting and Public Policy, 49, Article 107265. https://doi.org/10.1016/j.jaccpubpol.2024.107265 Liu, Y., Liu, Q., & Wei, Y. (2025). Digital finance, internal control, and audit quality. Finance Research Letters, 76, Article 107033. https://doi.org/10.1016/j.frl.2025.107033 Muktadir-Al-Mukit, D., & Ali, M. H. (2025). The dynamics of stock market responses following cyberattack news: Evidence from an event study. Information Systems Frontiers. Advance online publication. https://doi.org/10.1007/s10796-025-10639-6 Podsakoff, P. M., MacKenzie, S. B., Lee, J.-Y., & Podsakoff, N. P. (2003). Common method biases in behavioural research: A critical review of the literature and recommended remedies. Journal of Applied Psychology, 88(5), 879–903. https://doi.org/10.1037/0021-9010.88.5.879 Rosati, P., Gogolin, F., & Lynn, T. (2022). Cyber-security incidents and audit quality. European Accounting Review, 31(3), 701–728. https://doi.org/10.1080/09638180.2021.1904575 Slapničar, S., Axelsen, M., & Eulerich, M. (2026). Cyber risk management: An illusion of a risk-based approach. Journal of Management Control, 37, 359–394. https://doi.org/10.1007/s00187-025-00401-z Smaoui, H., & Nechi, S. (2017). Does sukuk market development spur economic growth? Research in International Business and Finance, 41, 136–147. https://doi.org/10.1016/j.ribaf.2017.04.018 Wang, J., Ho, C. Y., & Shan, Y. G. (2024). Does cybersecurity risk stifle corporate innovation activities? International Review of Financial Analysis, 91, Article 103028. https://doi.org/10.1016/j.irfa.2024.103028 Zaheer, S., & van Wijnbergen, S. (2025). Sukuk defaults: On distress resolution in Islamic finance. Qualitative Research in Financial Markets, 17(2), 292–311. https://doi.org/10.1108/QRFM-08-2023-0203
Copyright (c) 2026 Imran Abdul Aziz , Syed Muhammad Shoaib Wasim, Yusra Shehzadi https://creativecommons.org/licenses/by-nc-sa/4.0
Dynamic Relationship Between ESG Disclosure and Corporate Performance: Evidence from Asian Capital Markets
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. 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Online Vigilance and Digital Well-Being: Exploring the Roles of Digital Anxiety and Availability Norms in Knowledge Work
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. 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Knowledge-worker productivity: The biggest challenge. California Management Review, 41(2), 79–94. https://doi.org/10.2307/41165987 Derks, D., Van Duin, D., Tims, M., & Bakker, A. B. (2015). Smartphone use and work–home interference: The moderating role of social norms and employee work engagement. Journal of Occupational and Organizational Psychology, 88(1), 155–177. https://doi.org/10.1111/joop.12083 Firk, S., Gehrke, Y., & Wolff, M. (2024). Digital anxiety in the finance function: Consequences and mitigating factors. Journal of Management Accounting Research, 36(1), 95–118. https://doi.org/10.2308/JMAR-2022-055 Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2019). A primer on partial least squares structural equation modeling (PLS-SEM) (2nd ed.). Sage. Hair, J. F., Sarstedt, M., Ringle, C. M., & Gudergan, S. P. (2022). Advanced issues in partial least squares structural equation modeling (PLS-SEM) (2nd ed.). Sage. Johannes, N., Meier, A., Reinecke, L., Ehlert, S., Setiawan, D. N., Walasek, N., Dienlin, T., Buijzen, M., & Veling, H. (2021). The relationship between online vigilance and affective well-being in everyday life: Combining smartphone logging with experience sampling. Media Psychology, 24(5), 581–605. https://doi.org/10.1080/15213269.2020.1768122 Johannes, N., Veling, H., Dora, J., Meier, A., Reinecke, L., & Buijzen, M. (2018). Mind-wandering and mindfulness as mediators of the relationship between online vigilance and well-being. Cyberpsychology, Behavior, and Social Networking, 21(12), 761–767. https://doi.org/10.1089/cyber.2018.0373 Mazmanian, M., Orlikowski, W. J., & Yates, J. (2013). The autonomy paradox: The implications of mobile email devices for knowledge professionals. Organization Science, 24(5), 1337–1357. https://doi.org/10.1287/orsc.1120.0806 Podsakoff, P. M., MacKenzie, S. B., Lee, J.-Y., & Podsakoff, N. P. (2003). Common method biases in behavioral research: A critical review of the literature and recommended remedies. Journal of Applied Psychology, 88(5), 879–903. https://doi.org/10.1037/0021-9010.88.5.879 Ragu-Nathan, T. S., Tarafdar, M., Ragu-Nathan, B. S., & Tu, Q. (2008). The consequences of technostress for end users in organizations: Conceptual development and empirical validation. Information Systems Research, 19(4), 417–433. https://doi.org/10.1287/isre.1070.0165 Raza, M., Arfeen, M. I., Ishaq, M. I., Gul, A., & Saleem, T. (2026). Cyber incivility, cyberslacking, and negative reciprocity: Moderation of digital well-being. The Service Industries Journal, Advance online publication, 1–24. https://doi.org/10.1080/02642069.2026.2705880 Raza, M., Gul, A., Saleem, T., Sohail, N., Naeem, M., & Umar, M. (2026). From competence to caution: How digital literacy and privacy concerns shape cyberslacking behavior. The Critical Review of Social Sciences Studies, 4(1), 3730–3749. Raza, M., Arfeen, M. I., Shah, T. A., Affandi, S., & Sohail, N. (2025). My digital tug-of-war: Balancing norms, cyberslacking, tech-savviness, and digital well-being. Center for Management Science Research, 3(8), 388–406. Raza, M., Raza, A., Ahmad, R., Ishaq, M. I., & Talpur, Q. U. A. (2026). Hankering for travel? Drivers of travel intentions and the role of opinion leadership. Tourism Recreation Research, Advance online publication, 1–20. https://doi.org/10.1080/02508281.2026.2711269 Reinecke, L., Klimmt, C., Meier, A., Reich, S., Hefner, D., Knop-Huelss, K., Rieger, D., & Vorderer, P. (2018). Permanently online and permanently connected: Development and validation of the Online Vigilance Scale. PLOS ONE, 13(10), Article e0205384. https://doi.org/10.1371/journal.pone.0205384 Sonnentag, S., & Fritz, C. (2015). Recovery from job stress: The stressor-detachment model as an integrative framework. Journal of Organizational Behavior, 36(S1), S72–S103. https://doi.org/10.1002/job.1924 Tarafdar, M., Cooper, C. L., & Stich, J. F. (2019). The technostress trifecta—Techno eustress, techno distress and design: Theoretical directions and an agenda for research. Information Systems Journal, 29(1), 6–42. https://doi.org/10.1111/isj.12169 Vanden Abeele, M. M. P. (2021). Digital wellbeing as a dynamic construct. Communication Theory, 31(4), 932–955. https://doi.org/10.1093/ct/qtaa024
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Driving Sustainable Retention: A Collaborative Analysis of Transformational Leadership, Training, and Decent Work under SDG-8
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. (2020). HR practices and organizational citizenship behavior. Management Science Letters, 10(1), 21–28. Babalola, M. T., Stouten, J., & Euwema, M. (2022). Frequent change and transformational leadership: When and how leaders inspire followers. Journal of Business Research, 139, 845–857. https://doi.org/10.1016/j.jbusres.2021.10.038 Banks, G. C., McCauley, K. D., Gardner, W. L., & Guler, C. E. (2024). Leadership theory and research: Contemporary perspectives and future directions. Journal of Leadership & Organizational Studies, 31(1), 3–18. https://doi.org/10.1177/15480518231212456 Boon, C., Den Hartog, D. N., & Lepak, D. P. (2021). A systematic review of human resource management systems and their measurement. Journal of Management, 47(2), 249–279. https://doi.org/10.1177/0149206320969608 Buil, I., Martínez, E., & Matute, J. (2020). Transformational leadership and employee engagement. Journal of Business Research, 121, 71–80. Carnevale, A. P., & Smith, N. (2022). Continuous learning and employee development in post-pandemic workplaces. Human Resource Development Quarterly, 33(4), 385–402. https://doi.org/10.1002/hrdq.21462 Chahal, H., & Mehta, S. (2021). OCB as predictor of retention. International Journal of Manpower, 42(6), 1051–1067. Choi, S. B., Goh, C. F., Adam, M. B. H., & Tan, O. K. (2022). Transformational leadership, organizational citizenship behavior, and turnover intention. Leadership & Organization Development Journal, 43(2), 211–226. https://doi.org/10.1108/LODJ-04-2021-0165 Cooper, C. L., Wang, J., Bartram, T., & Cooke, F. L. (2020). Wellbeing-oriented human resource management practices. Human Resource Management Journal, 30(4), 539–556. https://doi.org/10.1111/1748-8583.12288 De Winne, S., Marescaux, E., Sels, L., Van Beveren, I., & Vanormelingen, S. (2022). The impact of employee turnover on productivity. International Journal of Human Resource Management, 33(7), 1320–1345. https://doi.org/10.1080/09585192.2020.1867610 Hair, J. F., Hult, G. T. M., Ringle, C. M., & Sarstedt, M. (2022). A primer on partial least squares structural equation modeling (PLS-SEM) (3rd ed.). Sage. Hayes, A. F. (2022). Introduction to mediation, moderation, and conditional process analysis: A regression-based approach (3rd ed.). Guilford Press. Hoch, J. E., Bommer, W. H., Dulebohn, J. H., & Wu, D. (2024). Do ethical, authentic, and servant leadership explain variance above and beyond transformational leadership? Journal of Management, 50(1), 3–35. https://doi.org/10.1177/01492063231200114 Hom, P. W., Allen, D. G., & Griffeth, R. W. (2021). Employee retention and turnover: Why employees stay or leave. Human Resource Management Review, 31(1), 100828. https://doi.org/10.1016/j.hrmr.2020.100828 Ng, T. W. H. (2021). 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(2023). The impact of citizenship behavior on turnover intentions. Employee Relations, 45(1), 156–174. https://doi.org/10.1108/ER-03-2022-0126 Van der Heijden, B. I. J. M., De Lange, A. H., & Van der Rijt, J. (2022). Employability and sustainable careers. Journal of Vocational Behavior, 134, 103701. https://doi.org/10.1016/j.jvb.2022.103701 Vrontis, D., Christofi, M., Pereira, V., Tarba, S., Makrides, A., & Trichina, E. (2023). Artificial intelligence, robotics, and HRM. International Journal of Human Resource Management, 34(7), 1353–1383. https://doi.org/10.1080/09585192.2021.1879208 Wang, Z., Xu, H., & Liu, Y. (2022). Supportive work environment and employee outcomes. Leadership & Organization Development Journal, 43(7), 1032–1048. https://doi.org/10.1108/LODJ-01-2022-0026
Copyright (c) 2026 Sobia Iqbal, Muhammad Zahir Hussain https://creativecommons.org/licenses/by-nc-sa/4.0
Determinants of an Investor's Decision in Unit Trust Investment
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/10.1016/S0065-2601(08)60411-6 Aregbeyen, O., & Ogochukwu, S. (2011). Factors influencing investors decisions in shares of quoted companies in Nigeria. The Social Sciences, 6(3), 205–212. https://doi.org/10.3923/sscience.2011.205.212 Aysan, A., & Pang, G. (2005). How to boost private investment in the MENA countries: The role of economic reforms (Working Paper). https://doi.org/10.2139/ssrn.1139113 Barnea, A., Cronqvist, H., & Siegel, S. (2010). Nature or nurture: What determines investor behavior? Journal of Financial Economics, 98(3), 583–604. https://doi.org/10.1016/j.jfineco.2010.08.001 Chandra, A. (2008). Individual investors' trading behavior and the competence effect [Working paper]. Indian Institute of Management. Conner, M. (Ed.). (2009). Predicting health behaviour: Research and practice with social cognition models (2nd ed.). Open University Press. Creswell, J. W. (2009). Research design: Qualitative, quantitative, and mixed methods approaches (3rd ed.). Sage Publications. De Bondt, W. F. M., & Thaler, R. H. (1987). Further evidence on investor overreaction and stock market seasonality. The Journal of Finance, 42(3), 557–581. https://doi.org/10.1111/j.1540-6261.1987.tb04569.x Dhar, R., & Zhu, N. (2006). Up close and personal: Investor sophistication and the disposition effect. Management Science, 52(5), 726–740. https://doi.org/10.1287/mnsc.1040.0473 Grable, J., Lytton, R., & O'Neill, B. (2004). Projection bias and financial risk tolerance. Journal of Behavioral Finance, 5(3), 142–147. https://doi.org/10.1207/s15427579jpfm0503_2 Greene, J., & Villanueva, D. (1991). Private investment in developing countries: An empirical analysis. Staff Papers - International Monetary Fund, 38(1), 33–58. https://doi.org/10.2307/3867034 Hayward, M. L. A., Shepherd, D. A., & Griffin, D. (2006). A hubris theory of entrepreneurship. Management Science, 52(2), 160–172. https://doi.org/10.1287/mnsc.1050.0483 Hyder, K., & Masood Ahmed, Q. (2004). Why private investment in Pakistan has collapsed and how it can be restored. The Lahore Journal of Economics, 9(1), 107–125. https://doi.org/10.35536/lje.2004.v9.i1.a5 Islamoğlu, M., Apan, M., & Ayvali, A. (2015). Determination of factors affecting individual investor behaviours: A study on bankers. International Journal of Economics and Financial Issues, 5(2), 531–543. Khan, F. (2015). Factors influencing investors' decisions in stock market investment in Bangladesh: A study on Khulna City. Journal of Finance and Accounting, 3(6), 198–204. https://doi.org/10.11648/j.jfa.20150306.14 Kidwell, B., & Jewell, R. D. (2008). 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An exploratory study of investment behaviour of investors. International Journal of Engineering Business Management, 9, 1–12. https://doi.org/10.1177/1847979017711520 Maxfield, S., Shapiro, M., Gupta, V., & Hass, S. (2010). Gender and risk: Women, risk taking and risk aversion. Gender in Management: An International Journal, 25(7), 586–604. https://doi.org/10.1108/17542411011081383 Merikas, A. A., Merikas, A. G., Vozikis, G. S., & Prasad, D. (2011). Economic factors and individual investor behavior: The case of the Greek stock exchange. Journal of Applied Business Research, 20(4), 93–103. https://doi.org/10.19030/jabr.v20i4.2227 Mohammad Reza Tavakoli Baghdadabad. (2011). A study on small investors' behavior in choosing stock case study: Kuala-Lumpur stock market. African Journal of Business Management, 5(27), 11082–11094. https://doi.org/10.5897/AJBM11.832 Ngun, T. C., Ghahramani, N., Sánchez, F. J., Bocklandt, S., & Vilain, E. (2011). The genetics of sex differences in brain and behavior. Frontiers in Neuroendocrinology, 32(2), 227–246. https://doi.org/10.1016/j.yfrne.2010.10.001 Obamuyi, T. M. (2013). Factors influencing investment decisions in capital market: A study of individual investors in Nigeria. Organizations and Markets in Emerging Economies, 4(1), 141–161. https://doi.org/10.15388/omee.2013.4.1.14263 Pak, O., & Mahmood, M. (2015). Impact of personality on risk tolerance and investment decisions: A study on potential investors of Kazakhstan. International Journal of Commerce and Management, 25(4), 370–384. https://doi.org/10.1108/IJCoMA-01-2013-0002 Pallant, J. (2016). SPSS survival manual (6th ed.). Open University Press. Rana, H. M., Khan, J., & Baig, A. A. (2014). Information searches as a mediator between income and risky decision-making behavior and influence of education on risky decision-making behavior: A study from Pakistan. Management Review, 4(3), 11–22. Sekaran, U., & Bougie, R. (2009). Research methods for business: A skill building approach (5th ed.). John Wiley & Sons. Shafee, N. B., & Suhaimi, S. (2012). Investment decision on mutual fund in Malaysia [Unpublished manuscript]. Universiti Utara Malaysia. Suyuan, L., & Khurshid, A. (2015). The effect of interest rate on investment; Empirical evidence of Jiangsu Province, China. Journal of International Studies, 8(1), 81–90. https://doi.org/10.14254/2071-8330.2015/8-1/7 Tan, L., Chiang, T. C., Mason, J. R., & Nelling, E. (2008). Herding behavior in Chinese stock markets: An examination of A and B shares. Pacific-Basin Finance Journal, 16(1–2), 61–77. https://doi.org/10.1016/j.pacfin.2007.04.004 Thaler, R. H. (2015). Misbehaving: The making of behavioral economics. W. W. Norton & Company. Trang, P. T. M., & Tho, N. H. (2017). Perceived risk, investment performance and intentions in emerging stock markets. International Journal of Economics and Financial Issues, 7(1), 123–130. Tversky, A., & Kahneman, D. (1974). 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Copyright (c) 2026 Qurban Ali, Muhammad Muzammil https://creativecommons.org/licenses/by-nc-sa/4.0
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
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 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). Investigating the drivers of escalating external debt in highly debt-distressed nations using appropriate econometric techniques. ACADEMIA International Journal for Social Sciences, 5(3, Special Issue 9), 463–485. Ashraf, N., Arzu, F., Abrar, K., & Anwar, M. (2025). Narratives of SMEs on access to finance: Barriers and opportunities in Pakistan’s banking sector. The Critical Review of Social Sciences Studies, 3(4), 262–277. Benitez, I. B. (2026). Policy and technological synergies for climate-resilient power systems in Asia. In 2026 International Conference on Artificial Intelligence, Computer, Data Sciences and Applications (ACDSA) (pp. 1–8). IEEE. Bhatti, M. A. A., Cheema, A. T., & Baig, M. H. G. (2026). Integrating sustainability into project management practices: Experiences of managers in infrastructure projects. Social Science Review Archives, 4(1), 3660–3680. Fontana, E., Heuer, M., & Koep, L. (2021). Cross-sector collaboration and nonprofit boundary work for female workers in developing countries: Evidence from Bangladesh. Sustainability Accounting, Management and Policy Journal, 12(6), 1178–1207. https://doi.org/10.1108/SAMPJ-08-2020-0303 Gao, J., Ye, C. X., Zhao, S., Li, J. Y., Geng, Y. Q., & Yan, Y. (2025). Research frontiers and trends in sustainable public cooperation: A bibliometric analysis from 2001 to 2024. Applied Ecology and Environmental Research, 23(5), 10075–10119. George, A. S. (2026). Orbital mirrors and earthly needs: A multidimensional analysis of space-based sunlight redirection as a transformative infrastructure technology. Partners Universal International Innovation Journal, 4(2), 24–43. Gouda, A. (2026). Building bridges: Corporate collaborations as catalysts for NGO financial sustainability (Doctoral dissertation). Universitäts- und Landesbibliothek Bonn. Gould, C. F., Gill-Wiehl, A., Pillarisetti, A., Kwong, L. H., Kammen, D. M., & Clasen, T. (2026). Priorities and opportunities for clean energy transitions to advance health in low-income and middle-income countries. The Lancet Global Health, 14(4), e640–e652. Gray, B., & Purdy, J. (2018). Collaborating for our future: Multistakeholder partnerships for solving complex problems. Oxford University Press. Hipsher, S. A. (2021). Cross-sector partnerships: Role toward achieving the UN Sustainable Development Goals. In Partnerships for the Goals (pp. 240–248). Springer. https://doi.org/10.1007/978-3-030-70952-5_16 Imtiaz, A., Khan, S. S., & Ullah, I. (2026). Peacebuilding narratives in conflict zones: Insights from NGOs working in Afghanistan and Pakistan. Social Science Review Archives, 4(1), 5462–5482. Islam, S. (2025). A systematic review of public budgeting strategies in developing economies: Tools for transparent fiscal governance. American Journal of Advanced Technology and Engineering Solutions, 1(1), 602–635. Khan, H. A., Mahmood, A., Bibi, K., Abrar, K., & Arif, S. N. (2026). A vision for digital education: A comparative exploration of government strategies for ICT and AI integration in Pakistan and Malaysia. Research Journal for Social Affairs, 4(3, Special Issue 5), 205–214. Khan, M., Arzu, F., Amjad, S. I., Mahmood, A., & Abrar, K. (2026). Exploring how fintech entrepreneurs build consumer trust in emerging markets amid low financial literacy and high technological skepticism challenges adoption rates. Bulletin of Management Review, 3(2), 524–552. Khan, N. U., & Han, H. (2023). Linking local collaborative governance and public service delivery: Mediating role of institutional capacity building. Humanities and Social Sciences Communications, 10, Article 1. https://doi.org/10.1057/s41599-023-01583-0 Khan, R. A. S., Abrar, K., Parveen, S., Bhurgri, S. S., & Panhwar, A. J. (2026). Integrating generative AI into software development lifecycles: A comparative qualitative study of engineering practices in Pakistan and the USA. The Asian Bulletin of Big Data Management, 6(1), 329–345. Kolk, A., & Lenfant, F. (2013). Multinationals, CSR and partnerships in Central African conflict countries. Corporate Social Responsibility and Environmental Management, 20(1), 43–54. https://doi.org/10.1002/csr.1277 Kritz, J. (2017). 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Public–private partnerships in health care in India: Lessons for developing countries. Routledge. Rasheed, M., & Ali, G. A. (2026). Digital technology and economic growth: Empirical evidence from South Asia. International Journal of Social Sciences Bulletin, 4(3), 2129–2151. Rehmat, M. A. R., Hassan, H., Rumaan, M., & Abrar, K. (2025). IT sector transition to agile: Managerial challenges and cultural dynamics in Pakistan’s technology firms. Social Science Review Archives, 3(4), 479–494. Rehmat, M. A., Hassan, H., Rumaan, M., Baig, J., & Abrar, K. (2025). Human-centred explainable AI in emerging markets: Trust and confidence among non-technical users in Pakistan. Annual Methodological Archive Research Review, 3(10), 145–163. Singh, H. P., Singh, A., Alam, F., Agrawal, V., Al-Mamary, Y. H., & Abubakar, A. A. (2025). Exploring the progression of Sustainable Development Goals in Saudi Arabia: A comparative examination during and after the COVID-19 period. Sustainability, 18(1), 406. Taghizad-Tavana, K., Esmaeel Nezhad, A., Hagh, M. T., Canani, A., & Safari, A. (2025). Hybrid renewable energy systems for off-grid electrification: A comprehensive review of storage technologies, metaheuristic optimization approaches and key challenges. Eng, 6(11), 309. https://doi.org/10.3390/eng6110309 White, C. L., & Alkandari, K. (2019). The influence of culture and infrastructure on CSR and country image: The case of Kuwait. Public Relations Review, 45(3), 101783. https://doi.org/10.1016/j.pubrev.2019.03.004 Yaseen, M., Syed, M. I., Qamar, B., Mahmood, A., & Dalene, Y. (2026). Cultural and regional influences on AI adoption in hybrid work models: Perspectives from HR managers in Pakistan and the UK. Social Science Review Archives, 4(1), 5503–5520.
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
Examining the Mediating Effect of Leverage on the Relationship of Reinvestment and Firm Performance: Nexus in Asian Emerging Economies
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). Investigating the drivers of escalating external debt in highly debt-distressed nations using appropriate econometric techniques. ACADEMIA International Journal for Social Sciences, 5(3, Special Issue 9), 463–485. Ashraf, N., Arzu, F., Abrar, K., & Anwar, M. (2025). Narratives of SMEs on access to finance: Barriers and opportunities in Pakistan’s banking sector. The Critical Review of Social Sciences Studies, 3(4), 262–277. Benitez, I. B. (2026). Policy and technological synergies for climate-resilient power systems in Asia. In 2026 International Conference on Artificial Intelligence, Computer, Data Sciences and Applications (ACDSA) (pp. 1–8). IEEE. Bhatti, M. A. A., Cheema, A. T., & Baig, M. H. G. (2026). Integrating sustainability into project management practices: Experiences of managers in infrastructure projects. Social Science Review Archives, 4(1), 3660–3680. 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Sustainability Integration through AI-Driven Marketing Intelligence: Emerging Strategies and Implications
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 should be addressed to make AI integration credible and effective. Originality/Value: The proposed study will be useful in the growing body of research as it empirically connects AI-driven marketing intelligence to sustainability integration, giving a full picture of the strategic advantages, operational issues, and future organizational plans. References Afshar, M. Z., & Shah, M. H. (2025). A narrative review for revisiting BCG matrix application in performance evaluation of public sector entities. The Journal of Research Review, 2(2), 325–337. Afshar, M. Z., & Shah, M. H. (2025). Resilience through adaptation: Examining the interplay between adaptive capacity and organizational resilience in public sector organizations. 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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