Archives of Business Research 2024-02-10T00:00:00+00:00 Thomas Harvey Open Journal Systems <p><strong>Archives of Business Research </strong><strong>(ISSN 2054-7404)</strong> is an international, double-blind peer-reviewed, open-access journal published by the Services for Science and Education, United Kingdom. This journal is published online <strong>monthly</strong> to keep readers up to date with the latest developments.</p> <p>The <strong>Archives of Business Research (ABR)</strong> applies theory developed from <strong>business research</strong> to actual <strong>business</strong> situations. Recognizing the intricate relationships between the many areas of <strong>business activity</strong>, <em>ABR</em> examines a wide variety of business <strong>decisions</strong>, <strong>processes</strong> and <strong>activities</strong> within the actual business setting.</p> <p>Theoretical and empirical advances in buyer behaviour, finance, organizational theory and behaviour, marketing, risk and insurance and international business are evaluated on a regular basis. Published for executives, researchers and scholars alike, the Journal aids the application of empirical research to practical situations and theoretical findings to the reality of the business world.</p> <p>The scopes of the journal include, but are not limited to, the following topics: business, marketing, management, finance, economics, accounting. It provides an academic platform for professionals and researchers to contribute innovative work in the field.</p> Future Prospects of the Human Familial Frame 2024-01-03T16:24:54+00:00 Michael Gurevitz <p>Families composed of a male and a female that breed and jointly raise children is the consensual living frame of human societies during thousands of years. However, there are other frames among mammals, that enable breeding and multiplication without preservation of a familial unit. For example, males that fertilize females and do not participate in raising the newborns (e.g., hyenas, leopards, certain humans), or males having a few females and raising a larger number of children (the Arabic tradition), or on a broader scale in the animal kingdom, males that fertilize eggs outside of the female body (e.g., various fish species among vertebrates and many invertebrate species) without any considerable responsibility thereafter. Although females raise instinctively their offspring׳s among most animals, we witness in recent years different human versions of familial frames, such as two males, who either adopt children, or provide sperm to an anonymous woman that is paid for her pregnancy and birth of a child handled to the sperm contributor. Likewise are familial frames of two women, in which one gets pregnant from a sperm contribution, and after birth, both raise the child. These new trends show how deviation from the traditional familial frame may enable women to give birth and raise children without the involvement of males, as well as lead to ‘in vitro-fertilization’ and ‘production’ of ‘tube-babies’ (outside of the female uterus). Further attempts to control the required gender (e.g., preference of males in China), or even specific traits (e.g., blond hair, blue eyes) using genetic engineering techniques, might replace the customary familial frame.</p> 2024-02-10T00:00:00+00:00 Copyright (c) 2024 Michael Gurevitz The Influence of Perceived Organizational Support, Work-Life Balance, Work Engagement, and Challenge Leadership on Turnover Intention Through Happiness at Work as an Intervening Variable Among Staff Employees at Pt. Cakrawala Putra Bersama, Tapin Regency, 2024-01-15T17:37:48+00:00 Sutrisno Anton Respati Pamungkas Henri Sinaga Abdul Kadir <p>This study aims to analyze the influence of perceived organizational support, work life balance, work engagement, and challenge leadership on turnover intention through the variable happiness at work as an intervening variable in staff employees of PT Cakrawala Putra Bersama, Tapin Regency, South Kalimantan. The population in this study was all 70 staff at PT Cakrawala Putra Bersama. The sampling technique uses saturated sampling, where the entire population of 70 employees is used as the research sample. Data collection methods in this research are interviews, questionnaires, literature study, documentation and observation. This research uses the Smart PLS analysis tool. Hasil penelitian menjelaskan : 1) Perceived Organizational Support, Work-Life Balance, Work Engagement dan Challenge Leadership berpengaruh terhadap Happiness At Work pada PT. Cakrawala Putra Bersama. 2) Perceived Organizational Support, Work-Life Balance, Work Engagement dan Challenge Leadership berpengaruh terhadap Turnover Intention pada PT. Cakrawala Putra Bersama. 3) Happiness At Work berpengaruh terhadap Turnover Intention pada PT. Cakrawala Putra Bersama. 4) Happiness At Work memediasi pengaruh Perceived Organizational Support, Work-Life Balance, Work Engagement, Challenge Leadership terhadap Happiness At Work pada PT. Cakrawala Putra Bersama</p> 2024-02-10T00:00:00+00:00 Copyright (c) 2024 Sutrisno, Anton Respati Pamungkas, Henri Sinaga, Abdul Kadir Determinants of Forensic Accounting Techniques’ Choice on Fraudulent Practices’ Investigation in Nigeria: Moderating Effects of Cashless Policy 2024-01-31T06:53:51+00:00 Israel Seriki Akinadewo Jeremiah O. Akinadewo Taiwo O. Asaolu Philips O. Odewole Ifeoluwa M. Adebiyi <p>The issue of economic and financial crimes among other fraudulent practices in the past decades in Nigeria, has been in the front burner of scholars in regard to the potency of forensic accounting to tackle this menace. The choice of the techniques adopted for investigation purposes is argued to determine the success or otherwise of this. Thus, this study examined the determinants of forensic accounting techniques’ choice of practitioners in addition to the influence of cashless policy as a moderating factor. Research survey design was adopted for data collection through structured questionnaire on practitioners. Purposive sampling technique was used to determine the population and the sample size, which were 110 respondents. Data were analysed with the aid of descriptive and inferential statistics. Logistic regression results showed that size of fraud, organizational policies, and legal factors, have a positive but statistically insignificant effect, while educational attributes, industry attributes, professional fees, type of fraud, criminal evidence availability, and audit quality, showed a negative and insignificant effect on the forensic accounting techniques choice for fraudulent practices investigation. The results also depicted that the moderating variable (cashless policy) demonstrated a negative and insignificant effect on the relationship of the main variable, but with mixed results with individual components. This study, therefore, recommends that forensic accountants require a more in-depth knowledge of the respective technique and the type of the fraudulent practices, for effective and efficient forensic accounting investigation assignments.&nbsp;&nbsp;</p> 2024-02-20T00:00:00+00:00 Copyright (c) 2024 Israel S. Akinadewo, Jeremiah O. Akinadewo, Taiwo O. Asaolu, Philips O. Odewole, Ifeoluwa M. Adebiyi Multivariate Analysis of CO2 Emissions by Energy Generation in IEA Member Countries 2024-02-06T16:24:03+00:00 Daiane Santos Tuany Esthefany Barcellos de Carvalho Silva Reinaldo Souza Castro <p>The concentration of carbon dioxide (), the main catalyst for global warming, reached an average of 414.7 parts per million in 2021 and 2.3 ppm more than in 2020. This concentration of is the highest recorded in at least 800,000 years, according to the International Energy Agency. The increase in the concentration of is a growing concern in the scientific community and environmental organizations since the increase in global temperature resulting from this phenomenon can lead to serious and irreversible effects. This topic has gained space in global analyse and has become increasingly recurrent. This research aimed to deal with and analysed essential points in this discussion. With the study, it was possible to point out evidence that Brazil is a country that has been significantly reducing its emissions, being in the cluster along with IEA member countries that least issue . With this article, it was possible to point out similar characteristics between the emissions of the countries, making it possible to highlight three latent variables: countries that have a constant tall or low trend in emissions, Grouping of countries that showed an upward trend at the beginning of the analysed period, but with a significant reduction over time, and countries that have had more discrepant behaviour from the others, these being the countries that have a structural breakdown in their time series of emissions by power generation.</p> 2024-02-20T00:00:00+00:00 Copyright (c) 2024 Daiane Santos, Tuany Esthefany Barcellos de Carvalho Silva, Reinaldo Souza Castro Individual Characteristic and Organizational Influence on Employee Performance at Rural Bank PT. Prisma Dana Main Branch Manado 2024-01-22T12:04:06+00:00 Genita G Lumintang Maria V. J. Tielung Mc Donald B. Walangitan <p>This study aims to examine the effect of individual characteristics variables and organizational characteristics variables on the performance of employees of PT. Prisma Dana Main Branch Manado. The stages of research methods in this study used quantitative research methods, where this is a scientific method to obtain valid data with the aim of discovering, proving and developing knowledge so that it can be used to understand, solve and anticipate problems in a particular field. In terms of type, this research is an <em>explanatory </em>research that explains the relationship between research variables, then determines the entire population of 32 which is used as a sample. The research design used is a type of survey research. The results showed that partially individual characteristics and organizational characteristics had a positive and significant effect on the performance of employees at PT. Prisma Dana Main Branch Manado and simultaneously, individual characteristics and organizational characteristics had a significant positive effect on the performance of employees of PT. Prisma Dana Main Branch Manado.</p> 2024-02-20T00:00:00+00:00 Copyright (c) 2024 Genita G. Lumintang; Maria V. J. Tielung; Mac Donald B. Walangitan Fiscal Decentralization, Good Governance and Local Economic Development in councils in Ngoketunjia Division, Cameroon 2024-01-21T07:01:24+00:00 Munjah Vitalis Fagha <p>Abstract Dissatisfaction about the form of the state in Cameroon led to the putting in place of law No. 2019/024 of December 2019 instituting the General Code of Regional and Local Authorities, envisioned to improve local governance and impact local economic development. This, it was hoped will limit the interference of the central government in the management of regional and local affairs. Contrary to this theoretical supposition, there is still apparent strong centralization of financial powers by the central government in Cameroon. The rapport between the central government and the lower levels of government is rather that of command and obey relationship. Consequently, fiscal decentralization that is likely to promote good governance and engender local economic development at both regional and local levels appears to be rather an instrument of control for the central government, raising a concern as to the link existing between fiscal decentralization, good governance and local economic development in councils in Ngoketunjia Division. Employing largely a quantitative approach and within the prism of survey research design, guided by the efficiency theory of local government, findings revealed that fiscal decentralization, good governance and the transfer of revenue assignments and expenditure responsibilities following the enactment of the decentralization code on local economic development in councils in Ngoketunjia division has achieved little local economic development, established statistically by a calculated chi square value which stood at 152.14 as opposed to table value 26.217, leading to the rejection of the alternative hypothesis while the null hypothesis was accepted. It was discovered again that, there is no significant link between fiscal decentralization, good governance and local economic development in Councils in Ngoketunjia Division, shown in the computation of chi square test that stood at 130.8, disparate to table value of 26.217. The outcome was the rejection of the alternative hypotheses and acceptance of the null hypothesis. The paper concludes that, in Cameroon and particularly in the councils in Ngoketunjia division, there is tight de-concentration power rather than fiscal decentralization and good governance, suggesting that, the impact of fiscal decentralization and good governance on local economic development in councils in Ngoketunjia division is simply an ideological construct yearning for effective implementation. Keywords: Fiscal Decentralisation, Good Governance, Local Economic Development, Decentralisation, Local Government</p> 2024-02-20T00:00:00+00:00 Copyright (c) 2024 Munjah Vitalis Fagha