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Management accounting, financial controlling, cost calculation, investment
Volume 34 (2026): Issue 1 (March 2026)
Issue

Volume 34 (2026): Issue 1 (March 2026)

The Mediating Influence of Brand Attraction on Branding Performance: Evidence in East Java, Indonesia
Article

The Mediating Influence of Brand Attraction on Branding Performance: Evidence in East Java, Indonesia

Budi SANTOSO, Febri ARIYANTININGSIH, Tri Palupi ROBUSTIN
Liquidity Constraints and Tax Liability Targeting of Banks in Ghana: Analysis of Persistence and Distance to Target
Article

Liquidity Constraints and Tax Liability Targeting of Banks in Ghana: Analysis of Persistence and Distance to Target

Kwakye BOATENG, Kwame Bosiako OMANE-ANTWI, Yaw Ndori QUEKU
Upskilling The Future Workforce: Higher Education’s Response To Digitalization And Industry 4.0
Article

Upskilling The Future Workforce: Higher Education’s Response To Digitalization And Industry 4.0

Joanna Rosak-Szyrocka
Development Biodegradable Materials for Sustainable Food Packaging and Household Products: A Path Toward Green Innovation
Article

Development Biodegradable Materials for Sustainable Food Packaging and Household Products: A Path Toward Green Innovation

Supriyono, Franka Hendra, Rusmalah, Iip Muhlisin, Sudewo, Sani Susanto
Drivers and Challenges of Industry 4.0 Adoption: An Empirical Study on Metal and Metal Products Manufacturing SMEs
Article

Drivers and Challenges of Industry 4.0 Adoption: An Empirical Study on Metal and Metal Products Manufacturing SMEs

Bader Almannai
An AI-Driven Machine Learning Approach to Evaluating the Impact of Innovation Dynamics on SME Performance in the UAE
Article

An AI-Driven Machine Learning Approach to Evaluating the Impact of Innovation Dynamics on SME Performance in the UAE

Sara Ismail Almansoori, Zehra Canan Araci, Fikri Dweiri
Proposal of Support Planning System for Magnesite Mining Operations Based on an Assortment Volume Sale Forecasting
Article

Proposal of Support Planning System for Magnesite Mining Operations Based on an Assortment Volume Sale Forecasting

Peter Kačmáry, Kristína Kleinová
Implementation of Business Intelligence for Sales Prediction and Inventory Optimization and Maintenance in SME Carton Box Company with Open-Source Application
Article

Implementation of Business Intelligence for Sales Prediction and Inventory Optimization and Maintenance in SME Carton Box Company with Open-Source Application

Lina Gozali, Pricilia Micca Zulfan, I Wayan Sukania, Syuhaida Ismail, Wan Hee Cheng, Maslin Masrom, Christhoper Robin
Assessment the Level of the Health Service Quality in Healthcare Center by Integration the Servqual Model Stepwise Weight Assessment Ratio Analysis Method – Investigation Study
Article

Assessment the Level of the Health Service Quality in Healthcare Center by Integration the Servqual Model Stepwise Weight Assessment Ratio Analysis Method – Investigation Study

Zainab Al-Baldawi, Sarah Mohammed Al-Waheed
Experimental Study of the Effectiveness of Al2O3-SiO2 NPMEDM for Surface Topography of Stainless Steel 304L
Article

Experimental Study of the Effectiveness of Al2O3-SiO2 NPMEDM for Surface Topography of Stainless Steel 304L

Qasim Abdulameer Sachit, Maan Abed Tawfiq, Osam Hassan Attia, Mohanad Jameel Zghair
Use of CAD System to Analyze Collision Possibility During Transportation Operations
Article

Use of CAD System to Analyze Collision Possibility During Transportation Operations

Marek Dudek, Jarosław Tokarczyk