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Growing Science » Accounting

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Sort articles by: 📖 Volume | 📅 Date | ⭐ Most Rates | 👁️ Most Views | 🚀 Rising Stars | 🔗 Citations (Scopus) | 🔥 Hot Papers
1.

Supermarket performance measurement using hybrid multi-criteria decision-making methods Pages 1-8 PDF Download PDF

Authors: İzzettin Hakan Karaçizmeli, Fatma Mina Mızrakçı

doi 10.5267/j.ac.2025.9.002

🔑 Keywords: Multi-criteria decision-making, Supermarket, Performance measurement, Financial performance

Abstract:
The supermarket sector is one of the most important components of the retail industry. Rapidly growing chain supermarkets stand out in this sector. This study introduces a hybrid method to assess the performance of stores within a supermarket chain. In the study, stores are compared over a five-year period using various criteria. These criteria include financial metrics such as rent cost, employee cost, energy cost, waste cost, supply cost, and sales revenue, as well as store size. Initially, the presence of differences between supermarkets based on these criteria was investigated. According to the criterion-based analysis, it is not easy to make a decision about the overall performance of supermarkets. Therefore, conducting the analysis using multi-criteria decision-making methods provides more meaningful results. In the proposed hybrid method, the criteria are first weighted using the entropy method to determine their importance levels. It was determined that the most important criterion is rent cost. The performance was then calculated using the VIKOR, MOORA, and ARAS methods. As a result of the analysis, the same store showed the best performance in all three methods.
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Journal: AC | Year: 2026 | Volume: 12 | Issue: 1 | Views: 427

 
2.

A survey of the methods, aspects and trends of life insurance efficiency papers Pages 9-42 PDF Download PDF

Authors: William Wise

doi 10.5267/j.ac.2025.9.001

🔑 Keywords:

Abstract:
This paper explores studies that determine life insurance efficiency, an area that is gaining in recognition as being important to investigate. As well a scrutinization and exploration of the numbers and recent trends of methods and some aspects of life firm efficiency measurement is implemented. In its overview of life company efficiency items written since 1982 this project shows how the most fundamental elements of life enterprise efficiency estimation, for example the set-up and form of outputs and inputs, have been coped with. Therefore, an assessment of the overall results of efficiency studies is possible. Similarly, ideas for potential further research are portrayed. One conclusion drawn from the results of this project is that the steady increase in both the volume and scope of pieces scrutinizing life firm efficiency means that it is being perceived as being of greater importance. Consequently, this review will be of value to both practitioners and regulators concerned with this subject in that it will enable an assessment of which aspects of this field of study need more research and which are otherwise worth developing.
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Journal: AC | Year: 2026 | Volume: 12 | Issue: 1 | Views: 1894

 
3.

Multi-criteria client risk assessment in financial services: a resource-based framework for managing technology-mediated investment behaviors Pages 43-54 PDF Download PDF

Authors: Sara Kay, Lena Gan

doi 10.5267/j.ac.2025.8.003

🔑 Keywords: Multi-Criteria Decision Making (MCDM), Resource-Based View, Client Risk Assessment, Technology Acceptance, Financial Services Management, Behavioral Analytics

Abstract:
Technology-mediated client behaviors have emerged as critical determinants of organizational effectiveness and competitive positioning in the financial services landscape. This study examines multi-criteria client risk assessment within financial institutions, exploring the key facets that drive organizational capability development in managing digital transformation challenges. Using logistic regression and mediation analysis, we conducted an in-depth analysis based on a sample of 2,824 client profiles and comprehensive social media behavioral validation using 53,187 Reddit posts. Our findings reveal that technology usage assessment capabilities, age-based segmentation strategies, and behavioral motivation evaluation are the primary factors influencing organizational effectiveness in client risk management. In particular, systematic technology assessment emerged as the most critical determinant, underscoring the importance of developing sophisticated behavioral analytics capabilities to address evolving digital client behaviors. The implications of our findings extend to organizational strategy, innovation, and future research directions in financial services management, offering valuable insights to improve institutional effectiveness and competitive positioning against evolving technology-mediated challenges.
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Journal: AC | Year: 2026 | Volume: 12 | Issue: 1 | Views: 933

 
4.

Dynamics of Indian macroeconomic variables: a hac standard errors VECM approach Pages 55-68 PDF Download PDF

Authors: Subrata Roy, Shubham Kumar

doi 10.5267/j.ac.2025.8.002

🔑 Keywords: Co-integration, VECM, HAC, GDP, India, Export

Abstract:
This study investigates the dynamic causal relationship between India’s GDP and key macroeconomic variables (exports, imports, inflation, exchange rate, BSE and NSE) over a period from January 2000 to December 2024 by using monthly data. Cointegration test has confirmed the presence of one cointegrating equation that means long-run equilibrium relationship exists along with short-run dynamics as provided by VECM estimates through HAC standard errors provided by Newey-West. The CUSUM test has confirmed overall model stability and while heteroskedasticity has been taken care of by applying HAC standard errors. The study has also shown both uni-directional as well as bi-directional casualties.
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Journal: AC | Year: 2026 | Volume: 12 | Issue: 1 | Views: 405

 
5.

Globalization and stock market performance in emerging economies: A study of market trends and dynamics in Nigeria Pages 69-76 PDF Download PDF

Authors: Otuya Sunday

doi 10.5267/j.ac.2025.8.001

🔑 Keywords: Globalisation, Foreign Direct Investment, Market Capitalisation, Stock Trading Volume

Abstract:
The study investigates the impact of globalisation on stock market performance in Nigeria. We gathered secondary data from the Nigerian Exchange Group for the years 2016–2024 using an ex post-facto research design. Results show that market capitalisation, stock turnover ratio, and daily stock trading volume in Nigeria are significantly positively impacted by globalisation as measured by foreign direct investment (FDI). The study has several implications including that globalisation can enhance economic growth, promote trade and augment economic efficiency. We recommend that; policy makers and market regulators should facilitate increased participation in international financial markets by implementing policies that attract FDI and portfolio investments.
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Journal: AC | Year: 2026 | Volume: 12 | Issue: 1 | Views: 448

 

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