International journal of business, economics and management

Do green credit and female board representation effect profitability in the banking sub-sector?

2026-04-14T00:49:47+00:00

This study aims to examine the effect of green credit and the proportion of women on the board of directors on profitability, measured by Return on Assets (ROA). The study focuses on banking sub-sector companies listed on the Indonesia Stock Exchange during the 2021–2024 period. The sample was determined using a purposive sampling method, resulting in 18 firms with a total of 72 observations. The data were analyzed using panel data regression techniques with EViews 12. The results indicate that green credit in the previous period has a positive effect on current profitability, while the proportion of women on the board of directors does not have a significant effect on profitability. The findings imply that strengthening green credit should be considered a strategic approach to ensuring banking sustainability, while female representation on the board needs to be increased to provide a more substantial contribution to firm profitability.

Determinants of auditor fraud tendencies: The moderating effect of individual morality

2026-04-18T09:12:28+00:00

This study aims to provide empirical evidence on the role of individual morality in moderating the influence of Machiavellian traits, love of money, and organizational culture on auditors’ fraud tendencies in Bali. This research employs a quantitative associative approach. The population consists of auditors working in Public Accounting Firms (KAP) in Bali Province registered with the Indonesian Institute of Certified Public Accountants (IAPI). The sample was determined using a non-probability purposive sampling method, resulting in 105 respondents who met the criteria. Data were collected through online questionnaires distributed via Google Forms. The data were analyzed using Structural Equation Modeling (SEM) based on Partial Least Squares (PLS) with SmartPLS 4.0. The findings indicate that Machiavellian traits and love of money have a positive effect on fraud tendencies, while organizational culture has a negative effect. Individual morality does not moderate the relationship between Machiavellian traits and fraud tendencies. However, it significantly weakens the influence of love of money on fraud tendencies and strengthens the role of organizational culture in reducing fraud. These results highlight the importance of ethical values, professional integrity, and strong organizational culture in mitigating fraud risks among auditors.

Managerial Innovation and the Resilience of Agri-Food SMEs in Africa: An Analysis of the Role of Entrepreneurial Culture in Cameroon

2025-12-27T07:53:51+00:00

This study examines the influence of managerial innovation on the organizational resilience of agri-food small and medium-sized enterprises in Cameroon, with particular attention to the mediating role of entrepreneurial culture. Anchored in a context characterized by institutional instability, recurrent economic shocks, and heightened environmental uncertainty, the research develops and empirically tests an integrative conceptual model. Using survey data collected from 154 SME owner-managers, the study adopts a quantitative methodology and applies partial least squares structural equation modeling to assess both direct and indirect relationships among the constructs. The findings demonstrate that managerial innovation exerts a positive and significant effect on organizational resilience, enabling firms to better absorb, adapt to, and recover from systemic disruptions. Moreover, this relationship is partially mediated by entrepreneurial culture, suggesting that innovative managerial practices yield stronger resilience outcomes when embedded within organizational values that promote creativity, initiative, cooperation, and risk tolerance. By highlighting the interplay between managerial practices and culturally embedded resources, this study advances the literature on SME resilience in emerging economies, particularly within underexplored African contexts. From a practical standpoint, the results offer actionable insights for SME managers and policymakers seeking to design strategies that enhance adaptive capacity and long-term sustainability in volatile environments.

Governance Architecture as the Missing Link in Strategic ESG Integration: A Conceptual Framework for Banking Institutions

2026-03-03T04:01:50+00:00

Abstract

Environmental, Social, and Governance (ESG) integration is shifting from a voluntary practice to a global regulatory and supervisory expectation. While significant progress has been made in sustainability disclosures and climate risk modeling, banks and financial institutions still face challenges in effectively integrating ESG factors into their core business strategies and operations. This conceptual study argues that governance architecture, rather than disclosure practices or climate ambition statements, is the key to successful ESG integration. It synthesizes corporate governance theory, climate risk literature, and prudential regulation scholarship to propose a Governance-Centric ESG Integration Model (GCEIM) specifically designed for banking organizations. The model proposes that robust ESG integration depends on organizational structural alignment across board mandates and charters, C-suite incentives, enterprise risk management, and accountability processes. Advancing sustainable finance theory, this study reconceptualizes ESG integration in banking from a disclosure initiative to an organizational governance project. The study offers practical implications for banking executives and regulators seeking to enhance resilience and mitigate systemic risks amid climate uncertainty.

Keywords: ESG Integration, Governance Architecture, Climate Risk, Sustainable Banking, Financial Stability