Vol 13 Issue 1 April 2025-September 2025

Abstract: Community rangelands conservation projects in Kenya face challenges such as low technical capacity and awareness on restoration among the stakeholders, officials and administrators, lack of county spatial/land-use plans with clear regulations and the lack of enforcement of spatial plans in place, limited funding at both county & national levels, lack of adoption of rangeland management/restoration policies and lack of synergy among stakeholders involved in rangeland management and restoration required for upscaling restoration projects. Therefore, this study sought to investigate the influence of project management practices on sustainability of rangelands-based projects benefits in Northern Kenya. The study was anchored on adaptive management theory and stakeholder theory. A descriptive research design was utilized. The target population consisted of household members of the five target conservancies who are either direct or indirect beneficiaries of various rangelands-based projects with a sample size of 451. The study response rate was achieved at 81.82% (369) respondents. Questionnaires were used to collect primary data administered to all the sampled respondents. Ten (10) respondents were selected to participate in the pilot study, and were not included in the final data collection. Content, criteria, and construct validity was used to determine questionnaire validity. To assess the reliability of the questionnaire, the Cronbach's alpha reliability coefficient was utilized. The qualitative data was examined and presented in a narrative format using a content analysis technique. The quantitative data was analyzed using descriptive statistics, such as mean and standard deviation. Inferential statistics, including correlation analysis and linear multiple regressions, was employed to establish relationships between variables. The results were displayed in tables, pie charts, and bar graphs, as appropriate. The study found that project design, stakeholder engagement, law and regulations, digital inclusion positive and significantly affects sustainability of community-based rangelands conservation projects benefits.  The study concluded that project management practices especially in design and stakeholder engagement play a vital role in determining sustainability outcomes in conservation initiatives. Legal compliance and digital tools also contribute to sustainability, though their effects are less pronounced without strong community involvement. The study recommended that project planners should enhance design quality through clear objectives, realistic budgeting, and alignment with community needs. Inclusive stakeholder engagement strategies, including participatory planning and capacity-building, should be adopted to foster trust and accountability. Strengthening legal enforcement, expanding digital infrastructure, and institutionalizing community conservation practices will improve project sustainability.

Keywords: Community rangelands conservation projects, project design, stakeholder engagement, law and regulations, digital knowledge adoption and Sustainability.

Title: Project Management Practices and Sustainability of Rangeland-Based Projects’ Benefits in Northern Kenya

Author: Paul Sosaita, Josphat Kyalo, Raphael Wahome, Charles Odhong

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Vol. 13, Issue 1, April 2025 - September 2025

Page No: 360-375

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Website: www.researchpublish.com

Published Date: 25-July-2025

Abstract: This study aims to: (1) Analyze the contribution of labor absorption in the agricultural sector to total employment in West Nusa Tenggara Province, and (2) Examine the factors influencing labor absorption in the agricultural sector in West Nusa Tenggara Province. A descriptive method with a quantitative approach was applied, with the unit of analysis being West Nusa Tenggara Province. Data collection was based on secondary time-series data. The analytical methods used were the contribution formula and the Auto Regressive Distributed Lag (ARDL) model using EViews 12 software. The results showed that: (1) Labor absorption in the agricultural sector contributed to total employment in West Nusa Tenggara Province, with a contribution of 35.67%. (2) Labor absorption in the agricultural sector in West Nusa Tenggara is simultaneously influenced by agricultural GRDP, the Farmer’s Exchange Rate (NTP), and the Provincial Minimum Wage (UMP). Partially, current agricultural GRDP and UMP, as well as the NTP from three years prior, had a negative and significant effect, while the NTP from four years prior had a positive and significant effect.

Keywords: Labor Absorption, Contribution, Agricultural Sector, Auto Regressive Distributed Lag.

Title: ANALYSIS OF LABOR ABSORPTION IN THE AGRICULTURAL SECTOR IN WEST NUSA TENGGARA PROVINCE

Author: Baiq Saopi Nadiawati, Suparmin, Taslim Sjah

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Vol. 13, Issue 1, April 2025 - September 2025

Page No: 350-359

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Website: www.researchpublish.com

Published Date: 21-July-2025

Abstract: This study aims to analyze labor time allocation, identify the factors influencing time allocation, assess the income contribution of housewives, and examine the relationship between women's labor time allocation and farm household income in Mataram City. A descriptive method was employed, using data collected through structured questionnaire-based interviews. The research subjects were housewives from farming households residing in Sekarbela District, Mataram District, and Sandubaya District. The districts were selected using purposive sampling, while the respondents were chosen using systematic sampling, totaling 43 individuals. The collected data included both quantitative and qualitative information, which were analyzed using descriptive quantitative methods and regression analysis.The results show that the average labor time allocation of housewives in farming households in Mataram City amounted to 2,019 hours per year, consisting of 1,122 hours/year (55.56%) for agricultural activities and 897 hours/year (44.41%) for non-agricultural activities, categorizing them as part of the full-time labor force. Factors significantly influencing labor time allocation in agricultural activities include the number of household members, the age of the youngest child, and the size of agricultural land. In contrast, non-agricultural labor time allocation is influenced by the housewife's age, the number of household members, the age of the youngest child, and land size. In general, labor time allocation in economic activities is significantly affected by the age of the housewife and household consumption expenditure.The average income contribution of housewives to the total household income is IDR 12,274,186 per year, accounting for approximately 35.7% of the total household income, which averages IDR 34,353,951 per year. Labor time allocation by housewives in Mataram City significantly affects household income, particularly in both agricultural and non-agricultural sectors. In agriculture, the regression coefficient of IDR 13,033.03 and a correlation coefficient of 0.539 indicate a strong and positive relationship. Similarly, in non-agricultural activities, the regression coefficient of IDR 3,201.09 and a correlation coefficient of 0.477 also demonstrate a significant and moderately positive correlation.

Keywords: Labor Time Allocation, Income Contribution, Household Income.

Title: Analysis of Labor Time Allocation and the Contribution of Housewives to Farm Household Income in Mataram City"

Author: Kuswara Arliya, Muhamad Siddik, dan IGL Parta Tanaya

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Vol. 13, Issue 1, April 2025 - September 2025

Page No: 337-349

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Website: www.researchpublish.com

Published Date: 19-July-2025

Abstract: Economically, non-timber forest product (NTFP) commodities contribute to the livelihoods of forest-adjacent communities; however, processing activities are still very limited. Therefore, it is deemed necessary to process these NTFPs into finished or semi-finished products in order to increase their economic value for the surrounding communities. This research uses a descriptive method. The units of analysis in this study are the communities living near the forest area and agro-industries that are still actively operating in Batukliang Utara District, Central Lombok Regency. The research area was determined using purposive sampling. The number of respondents was determined using quota sampling, resulting in a total of 60 respondents. Respondents were selected using simple random sampling. As for the producers/entrepreneurs involved in NTFP agro-industrial processing, respondents were determined through a census method by studying all existing NTFP agro-industries in Batukliang Utara District. The types of data used in this study are both qualitative and quantitative, with primary and secondary sources. Data collection techniques included observation, interviews, documentation, and in-depth interviews. This study aims to: (1) Identify the types of NTFPs utilized by forest-adjacent communities in Batukliang Utara District, Central Lombok Regency; (2) Analyze the increase in the economic value of NTFPs in Batukliang Utara District, Central Lombok Regency; (3) Determine priority NTFP products in Batukliang Utara District, Central Lombok Regency; and (4) Formulate effective strategies to develop NTFP agro-industries in Batukliang Utara District, Central Lombok Regency.

Keywords: NTFPs, Value Added, NTFP Priorities, Development Strategy.

Title: Strategy for Increasing the Economic Value of Non-Timber Forest Products (NTFPs) in the Forest Area of Batukliang Utara District, Central Lombok Regency

Author: Reki Febri Idris, Lalu Sukardi, Agus Purbathin Hadi

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Vol. 13, Issue 1, April 2025 - September 2025

Page No: 325-336

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Website: www.researchpublish.com

Published Date: 19-July-2025

Abstract: This study aims to analyze seaweed farming income, identify sources of production and price risks, and determine strategies that farmers can implement to face seaweed farming risks on Lombok Island. The research areas were East Lombok and Central Lombok, selected by purposive sampling. Respondents consisted of 42 people and six key informants consisting of experts in related fields. Data were analyzed using FMEA, SWOT, and QSPM analyses. The results showed that seaweed farming income on Lombok Island during 2024 was an average of Rp. 186,805,693.22. /LLG or an average of Rp . 319,261,001.63 /Ha. The main sources of production and price risks come from production risks, namely climate change/extreme weather and pest and disease attacks. Meanwhile, from the price risk type, the most important risk is low production quality, followed by limited marketing channels and fluctuations in selling prices. Other risks such as seawater pollution and fishing disruptions have a relatively lower impact. The strategy that farmers can implement is a growth-oriented strategy (aggressive strategy). Strategies that utilize strengths and opportunities consist of four alternative strategies. The main priority strategy for dealing with seaweed farming risks on Lombok Island is the use of digital media. Other strategies include collaboration through farmer groups, regular harvest cycles, and expansion of cultivation areas.

Keywords: Seaweed, Risk Source, FMEA, SWOT, QSPM.

Title: ANALYSIS OF FARMERS RESOURCES AND STRATEGIES IN FACING SEAWEED FARMING RISKS IN LOMBOK ISLAND

Author: Baiq Tiara Endang Kurnia, Muhamad Siddik, I Wayan Suadnya

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Vol. 13, Issue 1, April 2025 - September 2025

Page No: 314-324

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Website: www.researchpublish.com

Published Date: 17-July-2025

Abstract: In 2018, there was a KES 6.3 billion loss in net profit for the Kenyan insurance sector. Therefore, this study attempts to look into the effect of competitive strategies on selected insurance firms’ performances of within City County of Nairobi, Kenya. Particularly, it sought to find out what effect differentiation, market focus, innovation strategies as well as cost leadership has on selected insurance firms’ performance in Nairobi, Kenya. Theories which provided the background in this study were Resource Dependency theory, Dynamic Capabilities theory and Resource-Based View theory. 194 management-level workers from the four insurance companies with headquarters located in Nairobi County, Kenya, served as the target demography. The 135 responders from the target population were specifically selected by utilizing the stratified random sampling method. A questionnaire that is well structured was the means by which primary quantitative data was obtained. Using a descriptive research approach and an insurance company document examination yielded secondary data. Findings disclosed that cost leadership insignificantly and positively affected these selected insurance companies’ performances. Pertaining to the effect, the regression findings discovered that differentiation strategy has an insignificant positive effect on performance. The regression output demonstrated that market focus strategy has an insignificant effect that is positive on performance. The regression findings unfolded that innovative strategy has a significant effect that is positive on the selected insurance companies’ performance in Nairobi City County, Kenya. The study recommends that insurance companies should focus on developing robust operational efficiency strategies. This could involve investing in digital transformation to streamline processes, improve customer service through technology-enabled platforms, and enhance data analytics capabilities to better understand market trends and customer needs. By shifting focus towards operational excellence and technological innovation, these companies can potentially improve their overall performance more effectively than relying solely on cost leadership strategies.

Keywords: Competitive Strategies, Performance and Insurance Companies.

Title: COMPETITIVE STRATEGIES AND PERFORMANCE OF SELECTED INSURANCE COMPANIES IN NAIROBI CITY COUNTY, KENYA

Author: Margaret Gathoni Mwangi, Elishiba Murigi

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Vol. 13, Issue 1, April 2025 - September 2025

Page No: 301-313

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Website: www.researchpublish.com

Published Date: 16-July-2025

Abstract: This paper looks at the emergence and rapid growth of ESG (Environmental, Social and Governance) investing in India. Drawing upon comprehensive analysis of existing data, this study examines the growth trajectories of ESG-focused mutual funds, the regulatory framework established by SEBI, and shifts in investor behaviour. Drawing on authoritative sources such as SEBI reports, NPCI, IBEF, and reputable financial news outlets, the study compiles credible data. The results indicate a marked increase in ESG assets under management, primarily driven by regulatory developments, enhanced corporate transparency, and heightened interest from retail investors. The paper examines the main opportunities and challenges associated with ESG investing in India and offers practical recommendations for relevant stakeholders.

Keywords: Environmental, Social, and Governance (ESG), ESG Investing, Sustainable Finance, India, Mutual Funds, SEBI Regulations, ESG Disclosure, Business Responsibility and Sustainability Reporting (BRSR), ESG Debt Instruments, Green Investments, Retail Investors, Corporate Governance, Financial Markets, Responsible Investing, Secondary Data Analysis.

Title: THE RISE OF ESG (ENVIRONMENTAL, SOCIAL, AND GOVERNANCE) INVESTING IN INDIA: A SECONDARY DATA STUDY

Author: Debopriyo Nandy

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Vol. 13, Issue 1, April 2025 - September 2025

Page No: 292-300

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Website: www.researchpublish.com

Published Date: 16-July-2025

Abstract: This study aims to: (1) analyze the market integration of garlic commodities in West Nusa Tenggara Province; and (2) analyze the price transmission of garlic between surplus and deficit regions in the province. The research employed a descriptive method with a quantitative approach. The research areas were selected through purposive sampling based on specific objectives. The unit of analysis in this study is garlic marketing activities. The type of data used is secondary time-series price data. Data were collected from relevant institutions in the form of monthly time-series data on producer and consumer-level garlic prices in West Nusa Tenggara Province from 2021 to 2023.The results show that: (1) Spatial market integration of garlic exists in several regency/city, particularly between East Lombok Regency and North Lombok Regency, Bima Regency and Bima City, as well as Sumbawa Regency and Bima Regency. The strongest integration is observed between Sumbawa Regency and Bima Regency  (r = 0.669; R² = 0.447), while moderate integration occurs between Bima Regency and Bima City (r = 0.524; R² = 0.274). (2) Vertical market integration between the garlic market in West Nusa Tenggara Province and East Lombok Regency is not integrated in the short term, as indicated by the IMC value of 223 (>1). However, long-term integration is strong, with the coefficient for current and previous garlic prices (d2) reaching 0.947 (>0.05). Similarly, vertical integration with Bima Regency is weak in the short term (IMC = 33 > 1), but shows strong long-term integration (d2 = 0.948 > 0.05). These findings indicate that overall market efficiency has not yet been achieved, especially in the short term. (3) Price transmission elasticity is elastic and statistically significant in several cases: between East Lombok and North Lombok (ET = 4.045; sig. = 0.012), North Lombok and East Lombok (ET = 1.437; sig. = 0.012), Bima Regency and Bima City (ET = 1.310; sig. = 0.001), Bima City and Bima Regency (ET = 2.776; sig. = 0.001), as well as between Bima and Sumbawa Regencies (ET = 1.149; sig. = 0.000) and vice versa (ET = 1.944; sig. = 0.000). These relationships demonstrate strong market linkages, where price changes in one market significantly affect others. On the other hand, some relationships are categorized as inelastic, such as from East Lombok to the provincial level (ET = 0.629; sig. = 0.226) and from Bima Regency to the provincial level (ET = 0.805; sig. = 0.000). Elasticity values below 1 in these cases indicate that price changes at the producer level are not fully transmitted to the consumer level.

Keywords: Garlic, Market Integration, Price Transmission.

Title: Analysis of Market Integration and Price Transmission of Garlic in West Nusa Tenggara Province

Author: Baiq Devira Afriani, Edy Fernandez, Dwi Praptomo Sudjatmiko

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Vol. 13, Issue 1, April 2025 - September 2025

Page No: 280-291

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Website: www.researchpublish.com

Published Date: 15-July-2025

Abstract: Entrepreneurship is widely recognized for fostering independence, innovation, and economic empowerment. However, gender-based differences in perceived entrepreneurial benefits remain underexplored. This quantitative study examined whether male and female participants differ significantly in their perceptions of entrepreneurial benefits. Using a structured survey administered to ten participants (six females, four males), responses were rated on a 5-point Likert scale and analyzed using descriptive statistics and an independent two-sample t-test. Results revealed no statistically significant difference between male and female perceptions (p = 0.447), indicating gender may not substantially influence perceptions of entrepreneurial benefits within this sample. Implications for inclusive entrepreneurial training and policy development are discussed.

Keywords: Gender Differences, Perception, Entrepreneurial Benefits, Quantitative Research.

Title: Exploring Gendered Perceptions of Entrepreneurship: Evidence from a Quantitative Survey

Author: Ihejirika, Emmanuel

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Vol. 13, Issue 1, April 2025 - September 2025

Page No: 268-279

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Website: www.researchpublish.com

Published Date: 12-July-2025

Abstract: The purpose of this study is to provide an overview of service quality, health consciousness, perceived value, and revisit intention as a basis for compiling a model for increasing revisit intention. This study is a descriptive qualitative study. Data collection was carried out through questionnaires and analyzed using descriptive analysis. The results showed that respondents' perceptions of service quality at ethnowellness tourism destinations in Bali were in the good category; health consciousness was in the high category; perceived value was in the high category; and revisit intention was also relatively high. These conditions can be used to compile a model for increasing revisit intention to ethnowellness tourism destinations in Bali.

Keywords: service quality, health conscious, perceived value, intention to revisit.

Title: DESCRIPTIVE ANALYSIS OF SERVICE QUALITY, HEALTH CONCIOUSNESS, AND PERCEIVED VALUE TO IMPROVE REVISIT INTENTION

Author: I Putu Gde Sukaatmadja, Ni Nyoman Kerti Yasa, I Nyoman Sudiarta, Putu Laksmita Dewi Rahmayanti, I Gusti Ayu Tirtayani

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Vol. 13, Issue 1, April 2025 - September 2025

Page No: 260-267

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Website: www.researchpublish.com

Published Date: 10-July-2025

Abstract: This study explored how stakeholders’ engagement affects the sustainability of Rwanda’s Home-Grown School Feeding Project. It focused on three main aspects: stakeholders’ performance measurement, management, and overall engagement, guided by the theory of change and resource-based theory. Using a descriptive survey and correlation design, the research collected data from 118 participants (certified educators and parents) selected through stratified random sampling. Data was analyzed with SPSS and thematic analysis for qualitative insights. Findings showed that stakeholders’ communication, management, and risk management significantly influence project sustainability. Statistical analysis revealed that communication (P = 0.0115), management (P = 0.000), and risk management (P = 0.007) all had significant positive effects, leading to the rejection of all null hypotheses. The study recommends that the Ministry of Education and partners strengthen stakeholder communication through regular meetings and feedback systems. It also suggests investing in training programs to build stakeholders’ skills in management and risk assessment, enabling them to handle challenges effectively. These actions aim to secure the sustainability of the Home-Grown School Feeding Project, ensuring it continues to meet children’s nutritional needs while supporting local agriculture and community participation.

Keywords: Stakeholders, Sustainability, Home –Grown School Feeding Project.

Title: Effect of Stakeholders’ Engagement on Sustainability of Home –Grown School Feeding Project

Author: Mr. Abumukiza Dermas, Dr.Njenga Gitahi

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Vol. 13, Issue 1, April 2025 - September 2025

Page No: 244-259

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Website: www.researchpublish.com

Published Date: 08-July-2025

­­Abstract: This study aims to analyze the factors influencing the supply of garlic and to examine the production response of garlic to output prices, alternative crop prices, input prices, and technical (non-economic) variables in West Nusa Tenggara Province. The research method used is a descriptive method with a quantitative approach. The sample was determined using all monthly data from the 2018–2023 period, consisting of 504 samples for the first objective and 336 samples for the second. The type of data used is secondary data in the form of a time series from 2018 to 2023. The data collection technique used in this study is documentation. The data were analyzed using the Cobb-Douglas function, econometric models, statistical criteria tests, and econometric criteria tests. The results show that the significant factors affecting the supply of garlic are the area of garlic cultivation and garlic productivity. Furthermore, variables that have a significant positive effect on current garlic production include the previous month’s garlic production and the previous month’s shallot price.

Keywords: Garlic. Supply Response. Production. Cobb-Douglas Function.

Title: Supply Response Analysis of Garlic in West Nusa Tenggara Province

Author: Masdayanti, Suparmin, Muhamad Siddik

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Vol. 13, Issue 1, April 2025 - September 2025

Page No: 234-243

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Website: www.researchpublish.com

Published Date: 08-July-2025

Abstract: Tourism drives economic growth, cultural preservation, and community development. Santiago City, rich in heritage and natural beauty, has strong potential as a tourist destination. However, many areas, especially Barangays Bannawag, Naggasican, and Patul, remain underdeveloped. This study aims to identify and assess key attractions in these barangays and explore opportunities for sustainable tourism. By analyzing infrastructure, promotion strategies, and local strengths, the research offers recommendations to help position Santiago City as a competitive and community-driven tourist destination.

Tourism drives economic growth, cultural preservation, and community development. Santiago City, rich in heritage and natural beauty, has strong potential as a tourist destination. However, many areas, especially Barangays Bannawag, Naggasican, and Patul, remain underdeveloped. This study aims to identify and assess key attractions in these barangays and explore opportunities

Key findings reveal that sustainable tourism development depends on active community participation, digital promotion, and strategic planning. Social media platforms, especially Facebook and TikTok, play a vital role in promoting local attractions, with youth-led content creation boosting visibility and engagement. Collaborative efforts among government, private sectors, and local communities are essential for balanced growth, cultural preservation, and environmental sustainability.The study recommends enhancing tourism education, improving infrastructure, training in digital marketing, and establishing inclusive partnerships to support long-term tourism development in Santiago City.

Keywords: Tourism development, sustainability, community, promotion, heritage.

Title: IDENTIFYING ATTRACTIONS AND DEVELOPMENT AS A TOURIST DESTINATION

Author: Keith Nicole P. Bawig, Chryzelle Joy S. Duerme, Kathleen T. Maddela, Marinel A. Pucut, Christynne Joyce C. Vega, Rubylinda Gaffud

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Vol. 13, Issue 1, April 2025 - September 2025

Page No: 212-233

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Website: www.researchpublish.com

Published Date: 07-July-2025

Abstract: Investment is all about sacrificing current money for the returns in future. Of the investments, stock investment is always considered as highly attractive. It is because stock will give more returns. However, the risk inherent in stock market investment makes the investment more risky. Therefore the investors are concerned about the behavior of stock returns. The current study is the empirical analysis of the stock return behaviour of Indian stock market by taking into consideration the randomness in returns, linearity in returns, volatility in returns and normality in returns.

Keywords: Autocorrelation, Stock return, Linearity in returns, Normality, Random behaviour, Random walk, Volatility, Weak form efficiency.

Title: STOCK RETURN BEHAVIOR OF SELECTED COMPANIES IN INDIA

Author: Dr. Natasha Pankunni, Dr. Anand K

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Vol. 13, Issue 1, April 2025 - September 2025

Page No: 194-211

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Website: www.researchpublish.com

Published Date: 07-July-2025

Abstract: This study examines the comparative impact of the Anglo-American and Continental European accounting models on the process of international accounting harmonization. Rooted in contrasting economic ideologies, with the Anglo-American model reflecting market-driven capitalism (Smith, 1776) and the Continental model reflecting state-oriented structures (Marx, 1867), these frameworks shape divergent approaches to financial reporting, regulation, and disclosure. Using a structured literature review and comparative analysis, the study explores key differences across legal systems, cultural influences, financing structures, and disclosure practices that affect the adoption and implementation of International Financial Reporting Standards (IFRS). The Anglo-American model, characterized by transparency, flexibility, and strong professional independence, aligns closely with IFRS principles, facilitating smoother convergence (Alexander et al., 2003; PricewaterhouseCoopers, 2007). In contrast, the Continental model emphasizes conservatism, creditor protection, and statutory control, posing challenges to uniform IFRS adoption (Gray, 1988; Nobes & Parker, 1998). A simplified statistical analysis using ordinal scoring highlights consistent differences but reveals that quantitative disparities alone may not fully capture the complexities influencing harmonization. The findings suggest that while significant structural and cultural differences remain, targeted adaptation and institutional cooperation can enhance global harmonization efforts. This study contributes to the discourse on accounting convergence by clarifying how foundational systemic differences influence harmonization feasibility, providing insights for policymakers, multinational corporations, and educators navigating the evolving landscape of international financial reporting.

Keywords: international accounting, differences in accounting, accounting environment, harmonization, IFRS Convergence.

Title: The Impact of Anglo-American Accounting Model and the Continental Model on Potential Harmonization

Author: Ihejirika, Emmanuel

International Journal of Management and Commerce Innovations 

ISSN 2348-7585 (Online)

Vol. 13, Issue 1, April 2025 - September 2025

Page No: 185-193

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Website: www.researchpublish.com

Published Date: 05-July-2025

DOI: https://doi.org/10.5281/zenodo.15813099