International Journal of Economic Practices and Theories
type: channel
description: International Journal of Economic Practices and Theories (IJEPT) (ISSN: 2247-7225) is a peer-reviewed, open-access academic journal dedicated to advancing the understanding and application of economics through rigorous research and innovative thinking. Since its inception, IJEPT has provided a global platform for economists, researchers, policymakers, and practitioners to share insights, challenge assumptions, and explore emerging trends in economic theory and practice. Our Mission At IJEPT, our mission is to foster scholarly exchange and promote high-quality research that bridges the gap between theoretical frameworks and real-world economic applications. We aim to contribute meaningfully to the global discourse on economics by publishing work that is both academically sound and practically relevant. Scope The International Journal of Economic Practices and Theories (IJEPT) welcomes original research, theoretical developments, case studies, and empirical analyses in the following thematic areas: Tourism Economic impact of tourism on regional and national economies Sustainable tourism development and policy Tourism economics and forecasting Hospitality industry trends and practices Cultural, eco-, and heritage tourism management Tourism marketing and consumer preferences European Union Economic integration and convergence within the EU EU trade policies and international relations Monetary policy and the Eurozone Regional development and cohesion policies Labour mobility and migration within the EU EU regulatory frameworks and their economic implications Marketing Management Strategic marketing planning and execution Brand management and corporate reputation Digital and social media marketing strategies International and cross-cultural marketing practices Innovation in marketing and customer value creation Marketing performance measurement and analytics Consumer Behaviour Psychological and sociological drivers of consumer decision-making Cultural influences on consu…
publisher: International Journal of Economic Practices and Theories
language: en
publication name: International Journal of Economic Practices and Theories
issn: 2247-7225
items: Ai-Driven Personalized Nutrition based on Blood Biomarker Analysis: A Preventive Healthcare and Meal Delivery Framework
items: Digital Leadership: A Synthesis of Literature and Future Research Directions
items: Corporate Reputation Management in the Digital Age: Challenges and Opportunities in the Indian Context
items: Digitalization and Its Impact on Export Trade Dr. Sameer Kumar
items: A.I Training is No Longer a Luxury but s Necessity in Today’s Digital Age
items: Enhancing Career Opportunities in Management Studies: The Role of SWAYAM in Aligning Higher Education with Industry Requirements
items: Study on Behavioural Aspects of Customer for the Adoption of Neo Banking in India: An Empirical Study with Respect to Convenience Trust Satisfaction and Financial Inclusion
items: Impact of Digital Technology Intervention on Organizational Change Management in Uttarakhand
items: Life-Cycle Data for Carbon Disclosure: Aligning Assessment with Reporting Standards
items: Neoteric Trends in Marketing: Emergence of Marketing Intelligence
items: Hydrocarbon Revenues and Their Impact on Economic Diversification in Algeria: An Econometric Study Using the NARDL Model for the Period 1970-2024.
items: Assessment of Shelter Conditions and Basic Amenities Among Handloom Weaver Households in Tamil Nadu
items: Can Online Voices Shape a Greener Future? Strategic Bibliometric Insights into User-Generated Content and Sustainability
items: Municipal Expenditures in India: An Assessment
items: The Adaptive Governance Imperative: How Corporate Boards are Responding to Climate Change Risk and Opportunity
items: Customer Awareness and Adoption of Digital Banking Services: Effects on Satisfaction and Retention in Cooperative Banks of Uttarakhand
items: The Impact of Artificial Intelligence in Human Resource Management on Employee Performance Within Bangalore's Software Companies
items: The Contribution of Accounting Disclosure to Achieving the Objectives of Financial Analysis of the Economic Institution _ A Field Study.
items: Digital Transformation as a Tool to Improve the Quality of Banking Services in Algeria – the Local Development Bank (BDL) as a Model
items: Determinants of Engagement and Outcomes in Flipped Classroom Engineering Education: An Empirical PLS-SEM Analysis
items: An Empirical Exploration of Online Travel Agencies for Budget Hotel Reservations Among Thrifty Travelers: Insights from Indian Context
items: Share Price Behavior and Dividend Announcements by listed Companies- An Evidence from Indian Stock Market
items: Comparative Analysis of MSME Growth and Financial Efficiency Post-GST Implementation
items: Digital Entrepreneurship: Leadership Skills for Driving Tech-Based Ventures
items: Analysing Energy Security in India through a Regional Lens: A SAP-LAP Inquiry into Uttarakhand Sustainable Energy Challenges
items: Governance Practices, Social Responsibility, and Financial Performance: Evidence from the Condor Group in Algeria
items: Cultural Capital Conversion into Economic Assets: Entrepreneurial Approaches to Sustaining Vietnam’s Water Puppetry Villages
items: Building Growth Hubs: The Influence of Entrepreneurial Ecosystem Architecture and Incubator Models on Innovation Performance
items: The Future of the Oil Industry in Light of the Global Trend Towards Alternative And Renewable Energy "A Case Study of the Chinese Experience"
items: Exploring the Challenges Faced by Young Entrepreneurs in Business Incubators

Ai-Driven Personalized Nutrition based on Blood Biomarker Analysis: A Preventive Healthcare and Meal Delivery Framework
type: item
description: The increasing prevalence of lifestyle-related diseases such as diabetes, obesity, and cardiovascular disorders has highlighted the limitations of generic, one-size-fits-all dietary recommendations. Individual variations in metabolism and nutritional needs necessitate more precise and personalized dietary interventions. In this context, the present study proposes an AI-driven personalized nutrition framework based on blood biomarker analysis as a preventive healthcare solution integrated with a meal delivery system. The primary objective of the study is to design and evaluate a technology-enabled model that translates clinical health data into actionable dietary recommendations. The study adopts a descriptive and exploratory research methodology, utilizing an AI framework incorporating OCR, NLP, and machine learning techniques for blood report interpretation, supported by survey-based feasibility analysis. The key findings indicate high user acceptance of AI-based diet recommendations, significant difficulty in understanding blood reports without technological support, and strong willingness to adopt personalized meal delivery services. The proposed framework demonstrates practical value by improving dietary adherence, convenience, and preventive health engagement. The study concludes that integrating artificial intelligence with biomarker-based nutrition and meal delivery can offer a scalable, user-centric approach to preventive healthcare, particularly relevant in emerging health-tech ecosystems.
subject: Articles
  topic: section
creator: Mayank Singh, Chetan Khanna
rights: Copyright (c) 2025
date: 2025-12-31
publication date: 2025-12-31
starting page: 978
ending page: 989

Digital Leadership: A Synthesis of Literature and Future Research Directions
type: item
description: The increasing reliance on digital technologies across all sectors has brought digital leadership to the forefront as a critical organisational capability. This systematic literature review (SLR) examines the concept of digital leadership through the lens of 9 carefully selected literature reviews. It synthesises key dimensions, theoretical underpinnings, and impactful consequences on organisational performance and culture. This review emphasises the importance of visionary traits, digital literacy, strategic thinking, and adaptability as essential elements of digital leadership. Furthermore, it underscores the role of digital literacy and organisational culture in shaping the effectiveness of digital leadership within diverse organisational contexts. Based on identified gaps in the literature, this study proposes a comprehensive research agenda that explores the ethical dimensions of digital leadership and calls for the development of standardised measurement tools. The study contributes to the theoretical foundations of digital leadership and offers insights for practitioners aiming to cultivate digital leadership skills and foster organisational transformation in the digital era.
subject: Articles
  topic: section
creator: Kavitha Kothari
creator: M.R. Jhansi Rani
creator: Anand Shankar Raja M
rights: Copyright (c) 2025
date: 2025-12-31
publication date: 2025-12-31
starting page: 971
ending page: 977

Corporate Reputation Management in the Digital Age: Challenges and Opportunities in the Indian Context
type: item
description: In today’s digital world, the reputation of a company—what people think and feel about it—has become very important. A good reputation helps companies gain customer trust, attract investors, keep employees happy, and grow for a long time. In India, because of the fast growth of the internet, social media, and programs like Digital India, companies now face both chances and risks in managing their reputation. Earlier, reputation was shaped mainly by newspapers and television. Now, it can change quickly because of online reviews, viral videos, and social media posts. This chapter explains how Indian companies manage their reputation in the digital age. It looks at two sides: internal reputation (what employees think about their workplace, culture, and social responsibility) and external reputation (what customers, media, and society think). It uses ideas such as stakeholder theory (thinking about everyone linked to the company), impression management (how companies try to look good), and image restoration theory (how companies fix their image after a problem). This paper shows positive examples like Tata Group, Infosys, and Reliance Jio, which built strong reputations through honesty, social work, and innovation. It also looks at problems faced by Byju’s and Zomato, where customer complaints, weak governance, and social media issues harmed their image. These cases highlight how culture, society, and rules in India shape reputation. In the end, the paper suggests ways for companies to build trust: keep checking what is said online, care for employees, do real social work, be open in governance, and prepare good plans to handle crises. The main point is that managing reputation in India is not only about advertising but also about honesty, technology, and building trust with all people connected to the company. This study will be useful for both academics and practitioners in commerce and management who want to understand the changing role of reputation in India’s digit…
subject: Articles
  topic: section
creator: Chetan Khanna
rights: Copyright (c) 2025
date: 2025-10-31
publication date: 2025-10-31
starting page: 955
ending page: 970
doi: 10.52783/ijept.125

Digitalization and Its Impact on Export Trade Dr. Sameer Kumar
type: item
description: The global economy is undergoing a rapid transformation driven by digital technologies that are reshaping international trade. Digitalization—defined as the integration of digital technologies into business and government processes—has emerged as a critical factor influencing export performance, competitiveness, supply chain efficiency, and market reach. This paper critically examines the role of digitalization in export trade by synthesizing empirical research from multiple regions and sectors, including manufacturing, services, and small and medium enterprises (SMEs). It assesses both quantitative outcomes (e.g., export volume growth, cost reductions) and qualitative implications (e.g., transformation of trade structures, enhanced service exports). Empirical studies indicate that digitalization reduces trade costs, enhances connectivity, and broadens access to global value chains, thereby positively affecting export participation and diversification. However, benefits depend on digital readiness, infrastructure quality, and firm-level capabilities. Digitalization also enables new forms of trade, such as e-commerce and digitally deliverable services, which are driving global export growth and contributing significantly to services trade. Despite advantages, digitalization presents challenges: skill gaps, cybersecurity risks, regulatory heterogeneity, and unequal access to digital infrastructure can limit its potential. Policy actions that strengthen digital infrastructure, promote digital adoption among exporters—particularly SMEs—and ensure regulatory harmonization can amplify the positive impact of digitalization on export trade. The paper concludes with recommendations for stakeholders to leverage digital technologies strategically to enhance export competitiveness and sustainable growth.
subject: Articles
  topic: section
creator: Sameer Kumar
creator: Ravi Kumar Sharma
creator: Ram Kripa Singh
creator: Pawan Kumar Verma
rights: Copyright (c) 2025
date: 2025-11-30
publication date: 2025-11-30
starting page: 946
ending page: 954
doi: 10.52783/ijept.124

A.I Training is No Longer a Luxury but s Necessity in Today’s Digital Age
type: item
description: The rapid expansion of automation and artificial intelligence is transforming operational processes and human resource dynamics in the global banking sector. In Indian Public Sector Banks (PSBs), automation has emerged as a key driver of efficiency and digital transformation; however, its implications for workforce resilience and institutional readiness remain underexplored. This study examines the relationship between automation adoption, workforce resilience, and institutional readiness in Indian PSBs, drawing comparative insights from global banking models. Using a descriptive and comparative research design, primary data were collected from 180 banking professionals across selected Indian PSBs through structured questionnaires, supported by secondary data from international banking reports and global benchmarks. Statistical techniques including reliability analysis, descriptive statistics, ANOVA, correlation, t-test, and regression analysis were employed. The results indicate a relatively high level of automation adoption (Mean = 3.78), while institutional readiness (Mean = 3.34) and reskilling support (Mean = 3.21) lag behind. Significant differences were observed across designation levels, with managerial staff reporting higher preparedness than clerical employees. Comparative analysis reveals that global banks exhibit significantly higher institutional readiness (Mean = 3.89) than Indian PSBs (t = –3.87, p < 0.01). Correlation and regression results further establish that institutional readiness is a stronger predictor of workforce resilience (β = 0.47, p < 0.01) than automation adoption alone (β = 0.31, p < 0.01). The study concludes that while automation is necessary for modernization, sustainable workforce resilience in Indian PSBs depends primarily on institutional capacity, leadership support, structured reskilling, and effective change management. The findings offer important policy and managerial implications for aligning automation strategies with hum…
subject: Articles
  topic: section
creator: Mayank Singh
rights: Copyright (c) 2025
date: 2025-12-31
publication date: 2025-12-31
starting page: 936
ending page: 945
doi: 10.52783/ijept.123

Enhancing Career Opportunities in Management Studies: The Role of SWAYAM in Aligning Higher Education with Industry Requirements
type: item
description: The study examines the role of Generative Artificial Intelligence (GenAI) integration and the SWAYAM MOOC learning platform in enhancing career opportunities among management students by aligning higher education with contemporary industry requirements. The research is grounded in the growing need for technologically enabled, industry-relevant, and ethically responsible management education in the era of digital transformation. The study particularly focuses on how Generative AI supports skill development and ethical decision-making, while SWAYAM contributes to structured, certification-oriented, and industry-aligned learning. The empirical investigation was conducted using a sample of 208 MBA students from Bangalore, a major educational and technological hub in India, making it an ideal location to study the impact of advanced digital learning tools in management education. Data were collected through a structured questionnaire measuring Generative AI integration, SWAYAM learning effectiveness, and Career Opportunities. The analysis was carried out using PLS-SEM to test the reliability, validity, and structural relationships among the constructs. The measurement model demonstrated strong reliability and validity, with Career Opportunities and Generative AI integration showing high internal consistency and adequate convergent validity. Although SWAYAM learning exhibited slightly lower convergent validity, its reliability remained within acceptable limits, confirming its suitability for further analysis. The structural model results revealed that both Generative AI integration and SWAYAM learning have a statistically significant and positive impact on Career Opportunities. Specifically, Generative AI showed a moderate yet significant influence (β = 0.201, p = 0.001), while SWAYAM learning exerted a strong and dominant effect (β = 0.630, p < 0.001) on enhancing employability, job readiness, and career advancement prospects. The findings indicate that SWAYAM plays a pi…
subject: Articles
  topic: section
creator: Anand Guled
creator: Akshay A
creator: C. N. Udaya Shankar
creator: Anuradha. S
creator: Kiran Kumar Thoti
rights: Copyright (c) 2026
date: 2026-01-21
publication date: 2026-01-21
starting page: 62
ending page: 79
doi: 10.52783/ijept.121

Study on Behavioural Aspects of Customer for the Adoption of Neo Banking in India: An Empirical Study with Respect to Convenience Trust Satisfaction and Financial Inclusion
type: item
description: The rapid expansion of digital financial services in India has significantly transformed the banking landscape, with neo-banks emerging as a prominent alternative to traditional brick-and-mortar banking institutions. Driven by increased smartphone penetration, internet accessibility, and supportive regulatory initiatives, neo-banking platforms offer technology-driven, branchless financial solutions tailored to evolving consumer expectations. This study empirically investigates the key determinants influencing customer adoption of neo-banking services in India, with particular emphasis on convenience, trust, customer satisfaction, and financial inclusion. Primary data for the study were collected through a structured questionnaire administered to both existing users and potential users of neo-banking services across selected urban and semi-urban regions of India. The sample captures diverse demographic and socioeconomic profiles, enabling a comprehensive understanding of adoption behavior in varying contexts. The collected data were analyzed using statistical techniques such as reliability analysis to ensure internal consistency of measurement scales, correlation analysis to examine interrelationships among variables, and multiple regression analysis to assess the impact of selected determinants on customer adoption intentions. The empirical findings indicate that convenience is a dominant factor influencing the adoption of neo-banking services. Features such as seamless digital account opening, intuitive and user-friendly mobile interfaces, real-time transaction processing, and round-the-clock service availability significantly enhance user acceptance. Trust also emerges as a critical determinant, particularly with respect to data security, privacy protection, regulatory compliance, and the reliability of digital transactions. The study further reveals that customer satisfaction plays a mediating role between service attributes and continued usage intention, suggest…
subject: Articles
  topic: section
creator: Vivek Birla, Satyendra Arya
rights: Copyright (c) 2025
date: 2025-12-31
publication date: 2025-12-31
starting page: 926
ending page: 935
doi: 10.52783/ijept.118

Impact of Digital Technology Intervention on Organizational Change Management in Uttarakhand
type: item
description: This study examines the impact of digital technology intervention on organizational change management in companies operating in Uttarakhand. With increasing adoption of digital tools, organizations are undergoing rapid changes in communication, work processes, and decision-making structures. The study focuses on understanding the level of digital intervention, perceptions of employees and managers, and the challenges and benefits associated with digital change initiatives. Primary data was collected from 200 respondents, including employees, middle-level managers, and managers, using a structured questionnaire. Descriptive research design was applied, and statistical tools such as frequency analysis, descriptive statistics, normality testing, reliability analysis, and hypothesis testing were used for data analysis. The findings reveal that digital technologies play a significant role in managing organizational change. Respondents largely agree that digital tools improve communication efficiency, streamline work processes, and support faster decision-making. Normality and reliability tests confirm the suitability and consistency of the data. Hypothesis testing using t-test, correlation, ANOVA, and chi-square tests shows a significant relationship between digital technology intervention and effective change management practices. The study highlights the importance of leadership support, employee readiness, and training for successful digital change implementation. Overall, the research concludes that digital technology intervention positively influences organizational change management and contributes to organizational effectiveness in the Uttarakhand region.
subject: Articles
  topic: section
creator: Priya Gupta, Satyendra Arya
rights: Copyright (c) 2025
date: 2025-12-31
publication date: 2025-12-31
starting page: 913
ending page: 925
doi: 10.52783/ijept.117

Life-Cycle Data for Carbon Disclosure: Aligning Assessment with Reporting Standards
type: item
description: Globally, increasing regulatory pressure, stakeholder expectations, and societal awareness of climate change have intensified demands on corporations to disclose their environmental impacts and demonstrate accountability for reducing greenhouse gas emissions. In this context, carbon disclosure has become a central component of corporate sustainability reporting. Life-Cycle Assessment (LCA), which evaluates environmental impacts across the entire product life cycle i.e. from raw material extraction and production to distribution, use, and end-of-life disposal which offers a comprehensive and systematic approach for measuring and managing corporate carbon footprints. This research examines the extent to which LCA is integrated into corporate carbon disclosure practices by conducting a thorough secondary data analysis of sustainability and climate-related reports published by multinational corporations across diverse industries. The study evaluates the quality, consistency, and transparency of LCA-based carbon reporting, with particular attention to methodological choices, system boundaries, data sources, and alignment with established reporting frameworks and standards. In addition, it identifies prevailing trends in LCA adoption, explores sector-specific differences, and investigates the practical challenges companies face when implementing LCA within their disclosure strategies. The findings indicate that while the use of LCA in corporate carbon reporting is steadily increasing, its potential to support strategic decision-making and effective stakeholder communication remains constrained. Key limitations include inconsistent application of LCA methodologies, limited disclosure of Scope 3 emissions, data availability and reliability issues, and a lack of standardisation across reporting practices. Based on these insights, the study offers practical recommendations for improving the robustness and comparability of LCA-based disclosures, enhancing transparency, and str…
subject: Articles
  topic: section
creator: Sakshi Raghuvanshi
rights: Copyright (c) 2025
date: 2025-12-31
publication date: 2025-12-31
starting page: 908
ending page: 912
doi: 10.52783/ijept.116

Neoteric Trends in Marketing: Emergence of Marketing Intelligence
type: item
description: Marketing is a process that delivers better value in terms of a product or service to consumers with the goal of creating a sale of the product and services. Marketing is a wider concept that includes selecting the target market through the effective analysis of the market and segmentation. The main objective of the study is to find out about emerging trends in marketing such as Social Media Marketing, Green Marketing, Viral marketing and Word of Mouth etc. This study follows by descriptive research that helps in understanding the impact of neoteric trends of marketing on businesses. The research is helpful in examining the pros and cons of new marketing strategies. The main findings of the research are to offer meaningful information for businesses and marketers who want to adopt these emerging trends of marketing in their operations.
subject: Articles
  topic: section
creator: Mahendra Kumar
creator: Karunesh Saxena
creator: Jyoti Dashora
rights: Copyright (c) 2026
date: 2026-01-15
publication date: 2026-01-15
starting page: 48
ending page: 61
doi: 10.52783/ijept.115

Hydrocarbon Revenues and Their Impact on Economic Diversification in Algeria: An Econometric Study Using the NARDL Model for the Period 1970-2024.
type: item
description: This research paper aims to investigate the impact of hydrocarbon revenues on economic diversification in Algeria. It seeks to determine the extent of Algeria's success in utilizing these revenues to build a diversified and sustainable economy based on various productive sectors. The study employs quantitative methods, specifically the Non-linear Autoregressive Distributed Lag (NARDL) model, covering the period from 1970 to 2024. The results indicate that the Algerian economy suffers from symptoms of the "Dutch Disease" and the "Resource Curse," as rising hydrocarbon revenues negatively affect economic diversification in the long run. This reflects a decline in the competitiveness of productive sectors during periods of financial abundance. Finally, the study proposes a set of recommendations to achieve economic diversification, such as investing in human capital, improving the business climate, and reinvesting oil revenues into productive sectors.
subject: Articles
  topic: section
creator: Alili Abd El Hakim, Kerkeb Aissa, Bentaiba-Mahdia
rights: Copyright (c) 2026
date: 2026-01-15
publication date: 2026-01-15
starting page: 33
ending page: 47

Assessment of Shelter Conditions and Basic Amenities Among Handloom Weaver Households in Tamil Nadu
type: item
description: This study examines the assessment of shelter conditions and basic amenities concerns among handloom household units, naturally positioned in rural or semi-urban regions throughout five leading handloom centers in Tamil nadu. The research specifically focuses on identifying the challenges they are confronting and their difficulties in basic facilities. By surveying 1000 weavers from the districts of Salem, Bhavani, Kancheepuram, Thirubuvanam, and Coimbatore, the research highlights significant variances in living conditions based on demographic variables. Involving access to the handloom weavers' current living conditions, basic facilities requirements, and improving their deficiencies through supporting government policy. The findings of the association between government policy support and the overall condition of all residential facilities were found to be at a measured moderate level. Interestingly, educational level enhances their ability to find opportunities and leverage government interventions for improving infrastructure both at home and at the workplace. This study suggests to emphasizes government Interventions need to focus on reliable housing and infrastructure improvements to boost both younger educators ' interests and certainty in government initiatives.
subject: Articles
  topic: section
creator: P. K. Anjani
creator: Raja
creator: S. Jothi
rights: Copyright (c) 2026
date: 2026-01-13
publication date: 2026-01-13
starting page: 23
ending page: 32

Can Online Voices Shape a Greener Future? Strategic Bibliometric Insights into User-Generated Content and Sustainability
type: item
description: User-Generated Content (UGC), facilitated by the popularity of social media and online platforms has emerged as a powerful tool influencing public perception and decision-making toward sustainability, which has become a central concern across industries. This study conducts a bibliometric analysis of this contemporary nexus by analyzing a dataset of 411 articles extracted from the Scopus database. Bibliographic indicators such as co-authorship analysis and co-occurrence of keywords are employed to map recent trends, emerging themes and future directions. The findings shed light on the growing influence of social media voices in fostering sustainability, with the emergence of four major areas. Key findings include sustainable tourism practices driven by online voices & focus on corporate responsibility initiatives, insights on customer satisfaction & experience, behavioral psychology influenced by UGC and leveraging technology & analytics such as sentiment analysis in driving business growth. The study also uncovers budding research directions, including UGC’s role in urban planning and climate change discussions. This research provides valuable insights into how shared consumer experiences influence sustainable behavior, awareness and decision-making, thus offering practical implications for businesses and policymakers to leverage digital engagement for promoting sustainability.
subject: Articles
  topic: section
creator: Kanika
creator: Anshu Gupta
rights: Copyright (c) 2026
date: 2026-01-13
publication date: 2026-01-13
starting page: 01
ending page: 22

Municipal Expenditures in India: An Assessment
type: item
description: The fast pace of urbanization in India has created a massive demand for civic services and infrastructure which is provided by Urban Local Bodies (ULBs). The size of municipal governments in the country is very small and total expenditure are a mere 1.2 - 1.4 percent of GDP. An analysis of expenditure through two ratios – capital to total expenditure and revenue to capital expenditure provide insights to the nature and quality of municipal expenditure in 22 States for the span 2019-20 to 2022-23. The findings show revenue expenditure constitutes a greater percentage as capital expenditure on average comprises only 43.04 percent of total expenditure. Further, municipal corporations across States follow divergent transition paths and hence there is an emergence of clubs for both the expenditure ratios.
subject: Articles
  topic: section
creator: Swati Raju
rights: Copyright (c) 2026
date: 2026-01-13
publication date: 2026-01-13
starting page: 901
ending page: 907

The Adaptive Governance Imperative: How Corporate Boards are Responding to Climate Change Risk and Opportunity
type: item
description: The escalating financial and operational risks posed by climate change necessitate a fundamental shift in corporate strategy and oversight. The effectiveness of a firm's response is increasingly dependent on the quality and adaptability of its corporate governance structure. This study investigates the specific mechanisms through which corporate boards adapt to climate change, focusing on the impact of board climate expertise and the establishment of dedicated We employ a quantitative, panel data analysis of 350 S&P 500 non-financial firms across high-emitting sectors from 2020 to 2024. Using a two-way fixed-effects regression model, we analyze the relationship between board characteristics (expertise, committee presence) and firm-level climate outcomes (TCFD disclosure score, carbon emissions intensity). A mediation analysis is conducted to test the Adaptive Governance Model (AGM). The Main results demonstrate that the presence of directors with verifiable climate expertise is positively and significantly associated with higher quality TCFD disclosure ($\beta = 18.45, p < 0.01$). Furthermore, the establishment of a dedicated climate committee is associated with superior climate performance, evidenced by a significant reduction in carbon emissions intensity ($\beta = -0.88, p < 0.05$). The mediation analysis confirms that these adaptive governance mechanisms partially channel the effect of external climate risk into internal firm outcomes.
subject: Articles
  topic: section
creator: Dridi Bachir
rights: Copyright (c) 2025
date: 2026-01-12
publication date: 2026-01-12
starting page: 885
ending page: 900

Customer Awareness and Adoption of Digital Banking Services: Effects on Satisfaction and Retention in Cooperative Banks of Uttarakhand
type: item
description: The rapid digital transformation of the banking sector has significantly influenced service delivery and customer engagement, particularly within cooperative banks that serve diverse urban and rural populations. This study examines the impact of customer awareness and adoption of digital banking services on customer satisfaction and retention in cooperative banks of Uttarakhand. The research aims to assess the level of awareness regarding digital banking services, analyse adoption patterns among customers, and evaluate how these factors influence satisfaction and long-term customer retention.
subject: Articles
  topic: section
creator: Paras Sabberwal
creator: Mohit Rastogi
rights: Copyright (c) 2025
date: 2025-01-09
publication date: 2025-01-09
starting page: 872
ending page: 884
doi: 10.52783/ijept.108

The Impact of Artificial Intelligence in Human Resource Management on Employee Performance Within Bangalore's Software Companies
type: item
description: The swift integration of artificial intelligence (AI) is revolutionizing human resource management methodologies, especially in the software sector. This study examines the impact of artificial intelligence tools, AI training models, and AI-enhanced human resource functions on employee happiness inside software firms. A structured questionnaire was employed to gather data from professionals in the software business, and the proposed conceptual model was evaluated using Partial Least Squares Structural Equation Modeling (PLS-SEM). The measuring model exhibited robust internal consistency and convergent validity, with all constructs surpassing the necessary reliability and validity benchmarks. The structural model findings indicate that artificial intelligence tools, AI training models, and AI-enhanced HR operations exert a positive and statistically significant influence on employee satisfaction. Among these criteria, AI training models emerged as the most significant predictor, underscoring the essential significance of ongoing skill improvement in promoting favorable employee attitudes toward AI adoption. The results indicate that successful AI deployment in the software sector necessitates a harmonious amalgamation of cutting-edge technologies, workforce training, and digitally facilitated human resource practices. This study adds to the expanding literature on AI-driven HR transformation and provides significant managerial insights for firms aiming to improve employee happiness via strategic AI implementation.
subject: Articles
  topic: section
creator: Jagadish S Biradar
creator: Gururaj B Urs
creator: N Chithra
creator: Kiran Kumar Thoti
creator: Jonitha Anand
rights: Copyright (c) 2025
date: 2025-01-09
publication date: 2025-01-09
starting page: 858
ending page: 571
doi: 10.52783/ijept.107

The Contribution of Accounting Disclosure to Achieving the Objectives of Financial Analysis of the Economic Institution _ A Field Study.
type: item
description: This study addresses the topic of "Accounting Disclosure for Financial Analysis" and provides an answer to the question: What is the importance and what are the components of accounting disclosure for financial analysis? To this end, we divided the study into two parts: a theoretical section and a field study dedicated to testing the study's hypotheses through statistical analysis using the SPSS statistical software. We distributed 75 questionnaires to a sample consisting of auditors, certified accountants, economic institutions, and academics, and we received 62 completed questionnaires.
subject: Articles
  topic: section
creator: Rinouba Lakhdar
rights: Copyright (c) 2025
date: 2026-01-09
publication date: 2026-01-09
starting page: 841
ending page: 857

Digital Transformation as a Tool to Improve the Quality of Banking Services in Algeria – the Local Development Bank (BDL) as a Model
type: item
description: This study aims to highlight the role of digital transformation in improving the quality of banking services by shedding light on the various steps and procedures adopted by banks to develop the services provided to their customers. This is in line with the integration of modern technology into the service delivery process and keeping pace with the rapid developments witnessed in the banking sector, which have become an inevitable necessity. The study is further supported by addressing the experience of the Local Development Bank (BDL) with regard to the electronic and digital services it provides, as a public Algerian bank that plays a pivotal role in supporting the national banking system. Accordingly, the descriptive–analytical approach was adopted by analyzing the situation of the bank under study through presenting the various procedures and steps it follows in order to improve the quality of the services provided, and by seeking to assess the extent to which digital transformation contributes to achieving this improvement. The results of the analysis showed that, despite the efforts made by the bank in this field, there remains a set of challenges that need to be addressed in order to fully achieve the desired objectives.
subject: Articles
  topic: section
creator: Haouchine Ibtissem
rights: Copyright (c) 2025
date: 2025-12-31
publication date: 2025-12-31
starting page: 829
ending page: 840

Determinants of Engagement and Outcomes in Flipped Classroom Engineering Education: An Empirical PLS-SEM Analysis
type: item
description: The integration of flipped classroom models in engineering education is reshaping traditional pedagogical paradigms by leveraging technology to foster active learning, critical thinking, and student autonomy. This study investigates how faculty readiness, institutional support, courseware relevance, and technological barriers jointly influence learning engagement and outcomes among engineering students. A survey of 500 undergraduates from multiple engineering colleges forms the empirical foundation for this Partial Least Squares Structural Equation Modeling (PLS-SEM) analysis. Results confirm that faculty readiness and institutional support significantly enhance student engagement, while the relevance of digital courseware serves as an essential catalyst for self-directed learning and meaningful participation. Technological barriers are found to negatively moderate these relationships, underscoring the persistent digital divide’s role in shaping student experiences. Learning engagement emerges as a robust mediator, linking input factors with academic outcomes and validating active learning and technology acceptance theories. The study’s findings contribute to both theoretical refinement and practical guidance highlighting the need for ongoing investments in faculty development, digital infrastructure, and inclusive teaching resources. Implications suggest that sustainable advances in flipped learning require systemic solutions that align institutional culture, curricular innovation, and equitable technology access. The paper concludes with policy recommendations and a roadmap for future research on digital pedagogy in engineering.
subject: Articles
  topic: section
subject: Flipped Classroom; Engineering Education; Learning Engagement; Technological Barriers; SEM.
  topic: keywords
creator: Venkatachalam Ramakrishnan
creator: N. Manikandan
rights: Copyright (c) 2026
date: 2026-01-06
publication date: 2026-01-06
starting page: 818
ending page: 828

An Empirical Exploration of Online Travel Agencies for Budget Hotel Reservations Among Thrifty Travelers: Insights from Indian Context
type: item
description: This study examines the intricate relationship between technology, guest data, and consumer behavior in the hospitality business, with a specific emphasis on cheap hotels and online intermediaries. The study looks at how technological breakthroughs like artificial intelligence, blockchain, and data analytics affect consumer perceptions and booking decisions. It delves into the challenges faced by guests or budget travelers who majorly rely on computers, and mobile technology, due to which they have data privacy concerns. By investigating the factors that influence consumer decisions when booking budget hotels through OTAs, this study aims to provide significant insights into the scenario. It also finds some appropriate suggestions to make the cyber journey of the guests in choosing hotels a good experience without facing loss of money.
subject: Articles
  topic: section
subject: Online Travel Agencies, Budget hotels, Data Privacy, Consumer Behavior, Technology Adoption
  topic: keywords
creator: G K Sreenivasan
creator: Sayed Ayan Alam
creator: Abhishek Joshi
creator: Sunil Kumar Kabia
rights: Copyright (c) 2026
date: 2026-01-06
publication date: 2026-01-06
starting page: 800
ending page: 817

Share Price Behavior and Dividend Announcements by listed Companies- An Evidence from Indian Stock Market
type: item
description: Dividend announcements symbolize one of the most substantial corporate verdicts intended at improving shareholder value. The price fluctuation surrounding pay-out announcements have long been a concentration of financial exploration, drawing attention from researcher, academicians, and professional, seeking to recognize the associations of corporate pay-out with share prices. These inspections predominantly aim to examine the semi-strong variant of the Efficient Market Hypothesis (EMH). The present research probes share price volatility surrounding dividend declarations for a sample of 82 firms listed in India, over the time span between April 2021 to March 2025. The present inspection employs the Ordinary Least Squares (OLS) regression model to calculate the alpha and beta coefficients, which are successively used to compute the Average Abnormal Return (AAR), Cumulative Abnormal Return (CAR), and Cumulative Average Abnormal Return (CAAR). The S&P BSE 500 indices is used as the market benchmark for figuring anomalous returns. An estimation window of 120 days (ranging between from −150 to −30 days) and an event window of 61 days (ranging between from −30 to +30 days) are applied for the event study analysis. The empirical finding specify that the AAR on the declaration day is 0.87%, whereas the CAAR for the event window is 2.52%. These outcomes propose an apparent positive valuation effect attributed to pay-out declaration thereby supporting the belief that such declaration subsidize to shareholder wealth formation. Therefore, the research concludes that pay-out declarations exert a favourable impression on the stock prices of Indian listed companies.
subject: Articles
  topic: section
creator: Rajesh Kumar, Puneet Sethi
creator: Anshul Sharma
creator: Roma Khanna, Anand Joshi, Anshu Chauhan
rights: Copyright (c) 2025
date: 2025-12-27
publication date: 2025-12-27
starting page: 789
ending page: 799
doi: 10.52783/ijept.101

Comparative Analysis of MSME Growth and Financial Efficiency Post-GST Implementation
type: item
description: This study investigates the impact of the Goods and Services Tax (GST) on the growth and performance of Micro, Small, and Medium Enterprises (MSMEs) in India, following its implementation on July 1, 2017. By employing a comparative analysis approach, the research examines key performance indicators such as revenue growth, profitability, compliance costs, and market access before and after GST implementation. The findings reveal that while GST has streamlined the tax structure and improved market access for many MSMEs, it has also posed significant challenges, including increased compliance burdens and a steep learning curve for adaptation. The study highlights the varied responses of MSMEs to GST, identifying both success stories and areas of struggle. Ultimately, this research contributes to a deeper understanding of the transformative effects of GST on MSMEs, offering valuable insights for policymakers and stakeholders aiming to enhance the sector's resilience and growth in a post-GST landscape.
subject: Articles
  topic: section
creator: Mukesh Kumar Yadav1
creator: Mohit Rastogi
rights: Copyright (c) 2025
date: 2025-12-27
publication date: 2025-12-27
starting page: 781
ending page: 788
doi: 10.52783/ijept.100

Digital Entrepreneurship: Leadership Skills for Driving Tech-Based Ventures
type: item
description: Digital entrepreneurship, defined as creating new ventures or transforming existing businesses using novel digital technologies, is gaining importance as a driver of economic growth and innovation. It offers opportunities for remote work, gender equality, and social inclusion (Zhao & Collier, 2016; Welsum, 2016). Success in digital entrepreneurship depends on entrepreneurial behavior, culture, strategies, and a supportive innovation ecosystem involving various stakeholders (Zhao & Collier, 2016).
subject: Articles
  topic: section
creator: Mahesh Luthia
creator: D M Arvind Mallik
rights: Copyright (c) 2025
date: 2025-12-27
publication date: 2025-12-27
starting page: 771
ending page: 780

Analysing Energy Security in India through a Regional Lens: A SAP-LAP Inquiry into Uttarakhand Sustainable Energy Challenges
type: item
description: Ensuring a reliable energy supply through solar energy projects is a critical component of India's energy security strategy, particularly for the state of Uttarakhand, where challenging terrain and ecological sensitivities complicate solar capacity addition goals. This paper develops an inquiry model based on the situation-actor-process (SAP) and learning-action-performance (LAP) framework to analyse the supply-side dynamics of solar energy security. The model synthesizes the situations within India's national solar energy sector and the specific solar energy landscape of Uttarakhand. The application of the SAP-LAP framework reveals that both national and Uttarakhand's solar energy sectors require significant investment and proactive, sustainable decision-making from identified actors. For Uttarakhand, this entails embracing life cycle management and costing for its solar resources to balance development with environmental conservation, thereby strengthening regional and national solar energy security. The framework provides a managerial perspective and serves as a robust decision-support tool for managing complex priorities within India's solar energy sector, particularly in environmentally significant states.
subject: Articles
  topic: section
creator: Pankaj Aswal
creator: Atul Rawat
rights: Copyright (c) 2025
date: 2025-12-22
publication date: 2025-12-22
starting page: 756
ending page: 770

Governance Practices, Social Responsibility, and Financial Performance: Evidence from the Condor Group in Algeria
type: item
description: To determine the effect of governance efficiency/quality on the financial success of Condor Group through a mediating influence of Corporate Social Responsibility (CSR). A survey questionnaire utilizing a five-point Likert Scale was constructed to measure the impact of governance factors on financial performance. The survey instruments were derived from prior literature regarding governance and CSR. A mediation model was developed based upon the results of the surveys using the Sobel-Goodman test. The results of the study support the hypothesis that Governance increases Financial Performance; but once CSR is included as a mediator, the effect of Governance decreases. The evidence indicates that implementing Governance Principles creates the conditions for CSR to be more effective, which leads to improved Financial Performance. The research findings support the conclusion that CSR serves as a mediator between Governance and Financial Performance.
subject: Articles
  topic: section
creator: Azed Brahimi
creator: Khaoula hammouche
creator: Imane Melala
rights: Copyright (c) 2025
date: 2025-12-18
publication date: 2025-12-18
starting page: 743
ending page: 755

Cultural Capital Conversion into Economic Assets: Entrepreneurial Approaches to Sustaining Vietnam’s Water Puppetry Villages
type: item
description: Vietnam’s water puppetry represents a vital form of intangible cultural heritage with significant socio-economic potential for rural communities. This research investigates the mechanisms by which cultural capital defined as traditional knowledge, artistic skills, and communal narratives is systematically converted into measurable economic assets through entrepreneurial activities in Vietnam’s Water Puppetry Villages. Employing a mixed-methods technique, the research incorporates qualitative fieldwork, including semi-structured interviews with 235 puppeteers, cultural entrepreneurs, and local stakeholders, with quantitative analysis of economic indicators such as tourism revenue, product sales, and employment rates within water puppetry villages. Data collection involved ethnographic observation of performances, documentation of cultural product development processes, and evaluation of digital marketing strategies. Using thematic coding and regression analysis using tools IBM SPSS (version 28), the research identifies critical entrepreneurial strategies including diversification of performance formats, development of cultural merchandise, strategic partnerships, and leveraging e-commerce platforms to expand market reach. According to regression analysis, performance diversification (<!-- [if gte msEquation 12]><m:oMath><m:r>β</m:r><m:r> = 0.42</m:r></m:oMath><![endif]--> <span lang="EN-US" style="font-size: 12.0pt; line-height: 115%; font-family: 'Calibri',sans-serif; mso-ascii-theme-font: minor-latin; mso-fareast-font-family: 'Times New Roman'; mso-fareast-theme-font: minor-fareast; mso-hansi-theme-font: minor-latin; mso-bidi-font-family: 'Times New Roman'; mso-bidi-theme-font: minor-bidi; position: relative; top: 4.0pt; mso-text-raise: -4.0pt; mso-ansi-language: EN-US; mso-fareast-language: ZH-CN; mso-bidi-language: AR-SA;"><!-- [if gte vml 1]><v:shapetype id="_x0000_t75" coordsize="21600,21600" o:spt="75" o:preferrelative="t" path="m@4@5l@4@11@9@11@9@5xe" filled=…
subject: Articles
  topic: section
creator: Anh Hoang Hai
rights: Copyright (c) 2025
date: 2025-12-15
publication date: 2025-12-15
starting page: 735
ending page: 742
doi: 10.52783/ijept.96

Building Growth Hubs: The Influence of Entrepreneurial Ecosystem Architecture and Incubator Models on Innovation Performance
type: item
description: Entrepreneurial ecosystems and business incubators are primary drivers of economic growth and innovation. These ecosystems government institutions, investors, support organisations, and universities provide critical resources that make startups successful. The performance of the systems is based on a series of factors, including favourable government policies, industry engagement, collaborative networks, available resources, a strong entrepreneurial culture, and availability of resources. This review combines theoretical frameworks and empirical studies of the existing body of knowledge to analyse how business incubators and entrepreneurial ecosystems drive innovation and economic growth. It determines the performance determinants of the systems and suggests the main research gaps, including a lack of comparative geography studies, insufficient longitudinal studies, and a lack of sophisticated models that can address policy instruments, diversity, and ecosystem dynamics. Closing the gaps will make it easier to strategically develop entrepreneurial ecosystems, ensuring that they continue to contribute to sustainable global economic growth and innovation.
subject: Articles
  topic: section
creator: S. Carolin Jenifa
creator: S B Inayath Ahamed
creator: J Deny
rights: Copyright (c) 2025
date: 2025-12-13
publication date: 2025-12-13
starting page: 726
ending page: 734
doi: 10.52783/ijept.95

The Future of the Oil Industry in Light of the Global Trend Towards Alternative And Renewable Energy "A Case Study of the Chinese Experience"
type: item
description: This study aims to highlight the importance of the future of the traditional oil and energy industry, especially in light of the environmental and economic challenges and constraints it faces, and many countries of the world and China are seeking to move and expand the use of renewable and clean energy sources in order to preserve the environment and adapt to the repercussions of climate change. The study was based on the Chinese experience in the volume of huge investments in solar and wind energy projects that exceed the investments of the countries of the world combined, in order to diversify energy sources that ensure sustainability in economic development and environmental friendliness. This puts it in a position to lead the energy transformation of the world.
subject: Articles
  topic: section
creator: Khaled Ahmima
creator: Abdeldjalil Houidi
creator: Zelaci Riad
rights: Copyright (c) 2025
date: 2025-12-11
publication date: 2025-12-11
starting page: 713
ending page: 725

Exploring the Challenges Faced by Young Entrepreneurs in Business Incubators
type: item
description: This paper explores the multifaceted nature of entrepreneurial success among young entrepreneurs in developing economies, emphasizing the critical roles of resource accessibility, Mentorship quality, and growth constraints. Utilizing Structural Equation Modelling (SEM), the study investigates how these factors interact and influence entrepreneurial outcomes, revealing that resource accessibility has the most significant positive impact, while growth constraints has the most significant positive impact, while growth constraint exert a substantial negative effect. The research highlights that over half of the variance in entrepreneurial success can be explained by these constructs, underscoring the importance of tailored support systems. The findings suggest that enhancing resource provision, reducing barriers, and improving mentorship quality are vital for fostering sustainable entrepreneurial growth, particularly in resource constrained environments. This study contributes to the literature by providing a comprehensive analysis of the complex interplay among key success drivers and offers pragmatic insights for designing effective entrepreneurial support initiatives in developing economies.
subject: Articles
  topic: section
creator: K. Srinivas
creator: S. B. Inayath Ahamed
creator: J. Deny
rights: Copyright (c) 2025
date: 2025-12-10
publication date: 2025-12-10
starting page: 705
ending page: 712
doi: 10.52783/ijept.93