The financial inclusion program in Asia has begun to be carried out intensively, focusing on increasing public access, especially for people who have yet to enjoy banking services. This makes financial inclusion one of the development focuses in the financial sector in various countries, especially in the Asian region. This study compares the financial inclusion level and socioeconomic variables’ influence on financial inclusion in Asian countries in 2010–2022. To compare the level of financial inclusion in several Asian countries, the Index of Financial Inclusion (IFI) analysis method was used, while to examine the relationship between socioeconomic variables on financial inclusion, the Ordinary Least Square (OLS) method was used with an estimation technique, in the Fixed Effects Model approach. The results of this study indicate that, in general, financial inclusion in several Asian countries is mainly influenced by the usability dimension. In addition, only the variable GDP per capita is partially influential. While other variables, namely, the unemployment rate and population in rural areas, significantly influence the financial inclusion index.

This study empirically examines the complex relationship between materialism and economic motivation, proposing an inverted U-shaped relationship. The research analyzes three dimensions of materialism: happiness pursuit, social recognition, and uniqueness, and their impact on economic motivation. The findings suggest that materialism, when balanced, positively influences economic motivation without causing adverse effects. This relationship remains consistent across demographic characteristics and life satisfaction levels, challenging the traditional negative view of materialism. The implications of these findings extend to marketing strategies, policy design, and infrastructure development, offering actionable insights for real-world contexts. This research underscores the importance of balancing materialistic values to foster sustainable economic growth and well-being.

Enterprise Resource Planning (ERP) system utilization and Environmental, Governance, Social (ESG) practice incorporation have jointly wielded significant influence on various aspects of accounting operations. On the other side, leveraging the robust information infrastructure, Taiwanese firms have widely implemented ERP systems and have been aligning with international ESG initiatives in recent years. The objective of this study is to investigate the impact of ERP utilization and ESG practices on real and accrual earnings management among firms listed in Taiwan over an 19-year span from 2003 to 2021. The results of this study suggest duration of ERP implementation has a negative impact on accruals earnings management, but has a positively influence on real management. The results underscore the significant influence of ERP utilization duration on the different aspects of corporate earnings management activity. Additionally, our investigation illustrates a negative association between the corporate assimilation of ESG practices and both real and accrual earnings management. This reveals that enterprises committed to implementing ESG practices highlight long-term substantive operations over the short term periodic performance of financial statements.

The projects of the IT industry are considered successful when they are completed within the timeline, budget, and client satisfaction on a specific project. Although client relationship is not given much importance in the delay of a project, through several studies it has been seen that the project is delayed in the IT industry due to a lack of awareness about the project to the client. The objective of this study is to inspect the impact of client relationships on project delay. Drawing on stakeholder theory and agency theory, this study investigates how client relationship influences project delay through project awareness and the role of project governance as moderator. A deductive approach of reasoning was used to test the hypotheses formulated under the current research work and proceed by using the quantitative method. This study employed a cross-sectional research design, where data was collected at a specific point in time through a survey strategy. Data was collected from the sample of 288 respondents from the IT companies of Rawalpindi and Islamabad. The data was collected using a convenience sampling technique. The demographics of the respondents were analyzed through the IBM-SPSS software program. The assumptions and the reliability of the model were also tested in SPSS. In this study, it was discovered that effective management of client relationships significantly reduces project delays, with project awareness being a crucial factor in this mitigation process. The results revealed that client relationship was negatively associated with project delay and project awareness. Whereas this linkage was mediated by project awareness. This study concludes that adequate project awareness and fruitful project governance reduce project delays and lead to positive client relationships.

The goal of this research is to determine whether hospital financial performance is impacted by particular management accounting techniques, such as departmental revenue budgeting, specific costing, and departmental costing. We analyzed several sets of performance indicators for 146 hospitals whose management accounting adoption status is available. An outlier test was used to determine which data were outliers at the 0.1% significance level, and the results were then eliminated in order to see if any extremely outlier values (hospitals) were present for each indicator. To determine whether there were any noteworthy variations in the average values of the several performance measures, we employed a t-test (two-tailed probability). The results suggest that departmental revenue budgeting and departmental and specific costing improve hospital financial performance.

This study provides an evaluation of the environmental impact and economic benefits associated with the disposal of mango waste in Thailand, utilizing the methodologies of life cycle assessment (LCA) and cost-benefit analysis (CBA) in accordance with internationally recognized standards such as ISO 14046 and ISO 14067. The study aimed to assess the environmental impact of mango production in Thailand, with a specific focus on its contribution to global warming. This was achieved through the application of a life cycle assessment methodology, which enabled the determination of the cradle-to-grave environmental impact, including the estimation of the mango production’s global warming potential (GWP). Based on the findings of the feasibility analysis, mango production is identified as a novel opportunity for mango farmers and environmentally conscious consumers. This is due to the fact that the production of mangoes of the highest quality is associated with a carbon footprint and other environmental considerations.  Based on the life cycle assessment conducted on conventional mangoes, taking into account greenhouse gas (GHG) emissions, it has been determined that the disposal of 1 kg of mango waste per 1 rai through landfilling results in an annual emission of 8.669 tons of carbon. This conclusion is based on comprehensive data collected throughout the entire life cycle of the mangoes. Based on the available data, it can be observed that the quantity of gas released through the landfilling process of mango waste exhibits an annual increase in the absence of any intervening measures. The cost benefit analysis conducted on the life cycle assessment (LCA) of traditional mango waste has demonstrated that the potential benefits derived from its utilization are numerous. The utilization of the life cycle assessment (LCA) methodology and the adoption of a sustainable business model exemplify the potential for developing novel eco-sustainable products derived from mango waste in forthcoming time.