IOSR-JBM   Volume-28 ~ Issue-1 ~ January 2026

Abstract: The paper has investigated how mergers and acquisitions (M&As) influence strategic development with reference to a merger of the two Access Bank Zambia and Atlas Mara. Quantitative data were gathered through the use of a mixed-methods explanatory sequential design on 109 employees, managers and customers with 15 interviews with senior management and industry experts being obtained as qualitative data. Secondary financial information was also used to evaluate the performance after merger. The SPSS statistical analysis was done in the form of the descriptive statistics, correlation and regression to assess the market position, operational efficiency, financial performance and strategic growth and qualitative data were thematically analysed.......

Keywords: Mergers and acquisitions, strategic growth, market position, operational efficiency, financial performance.

[1]. Abokatum, A., & Asare, K. (2024). Impact Of Banking Mergers On Market Share And Competitive Advantage In Sub-Saharan Africa. Journal Of Banking And Finance Studies, 12(3), 45–62.
[2]. Accenture. (2023). Operational Efficiency In Post-Merger Banks: Trends And Best Practices. Accenture Research.
[3]. Al Zubi, O., & Obeidat, A. (2024). Financial Performance Analysis Of Bank Mergers In Emerging Markets. International Journal Of Finance And Banking Studies, 15(1), 101–118.
[4]. Barney, J. (1991). Firm Resources And Sustained Competitive Advantage. Journal Of Management, 17(1), 99–120.
[5]. Beck, T., Cull, R., & Jerome, A. (2013). Bank Mergers And Market Power: Evidence From Africa. World Bank Policy Research Working Paper No. 6545.

Abstract: This conceptual paper explores the effect of human capital reporting and disclosure on the firm value of companies listed on the Nairobi Securities Exchange (NSE). As global economies shift towards knowledge-based competition, the strategic importance of human capital is undeniable, yet its valuation and reporting remain inconsistent, particularly in emerging markets like Kenya. This study aims to address this gap by examining how investments in training, compensation, and technology, when disclosed, impact firm value, and how this relationship is moderated by firm size......

Keywords: Human Capital, Firm Value, Human Resource Accounting, Training and Development, compensation and benefit systems, technology infrastructure, firm size.

[1]. Abhayawansa, S., & Guthrie, J. (2016). Does Intellectual Capital Disclosure In Analysts' Reports Vary By Firm Characteristics? Accounting, Auditing & Accountability Journal, 35, 26-38. Https://Doi.Org/10.1016/J.Adiac.2016.09.002
[2]. Aggarwal, K. (2021). Human Resource Disclosure Practices In Indian Corporate Sector. Journal Of Commerce & Accounting Research, 10(4), 76–83.
[3]. Bae, J., & Kang, J. (2025). Employee Satisfaction, Firm Performance, And Stock Returns. Journal Of Financial And Quantitative Analysis. Advance Online Publication. Https://Www.Sciencedirect.Com/Science/Article/Abs/Pii/S0927538X25001842
[4]. Baldi, F., & Trigeorgis, L. (2020). Valuing Human Capital Career Development: A Real Options Approach. Journal Of Intellectual Capital, 21(5), 781-807. Https://Doi.Org/10.1108/JIC-06- 2019-0134
[5]. Barney, J. (1991). Firm Resources And Sustained Competitive Advantage. Journal Of Management, 17(1), 99-120. Https://Doi.Org/10.1177/014920639101700108

Abstract: This paper proposes a set of standardized cause-and-effect metrics – termed the Hotel CX Causal Metrics Standard – to quantify how customer experience (CX) improvements drive financial and operational performance in the hotel industry. Design/Methodology: We develop key metrics (e.g., Net Promoter Score impact on revenue per available room, service recovery return on investment, complaint recurrence rates) through a review of recent hospitality analytics literature and industry best practices. We define formulas for each metric and outline how data can be captured and benchmarked with limited resources (e.g., Excel aggregation of Property Management System and Customer Relationship Management exports)........

Keywords: Customer experience; Hospitality metrics; Net Promoter Score; RevPAR; Service recovery; Loyalty; Performance measurement; Data-driven decision-making.

[1]. Baehre, S., O’Dwyer, M., O’Malley, L., & Story, V. M. (2022). Customer Mindset Metrics: A Systematic Evaluation Of The Net Promoter Score (NPS) Vs. Alternative Calculation Methods. Journal Of Business Research, 149, 353–362. Https://Doi.Org/10.1016/J.Jbusres.2022.04.048
[2]. Baquero, A. (2022). Net Promoter Score (NPS) And Customer Satisfaction: Relationship And Efficient Management. Sustainability, 14(4). Mdpi. Https://Doi.Org/10.3390/Su14042011
[3]. Engin Tengilimoglu, & Yüksel Öztürk. (2024). The Effects Of Ewom Triggered Service Recovery On Customer Citizenship Behavior In The Hospitality Industry: The Moderating Role Of Failure Severity. International Journal Of Tourism Research, 26(4). Https://Doi.Org/10.1002/Jtr.2673
[4]. Hudson, S., & Hudson, L. (2023). Marketing For Tourism, Hospitality & Events. SAGE Publications Limited.
[5]. Journal Of Revenue And Pricing Management. (2025). Springerlink. Https://Link.Springer.Com/Journal/41272/Articles?Page=5&Utm_Source

Abstract: This study examines how artificial intelligence (AI) is reshaping teaching practices and classroom dynamics in contemporary education. As AI-based tools become increasingly embedded in schools, there is limited reflection on how these technologies influence the everyday experiences of teachers and students. To address this gap, the study adopts a mixed-methods approach, drawing on data from AI learning platforms, student and teacher surveys, and semi-structured interviews......

[1]. Aclu. (2023). Threatened By Algorithms: The Risk Of Ai In Public Schools. American Civil Liberties Union.
[2]. Creswell, J. W. (2014). Research Design: Qualitative, Quantitative, And Mixed Methods Approaches (4th Ed.). Sage Publications.
[3]. King, A. (1993). From Sage On The Stage To Guide On The Side. College Teaching, 41(1), 30–35.
[4]. Knewton & Carnegie Learning. (2023). Efficacy Report: Adaptive Learning In K-12 Mathematics. Joint Publication.
[5]. National Education Association (Nea). (2022). Ai In The Classroom: Teacher Workload And Professional Perspectives. Nea Research Brief.

Abstract: Purpose: The rapid expansion of social media has revolutionized how brands interact with consumers, especially in image-sensitive sectors such as skincare. In this dynamic digital landscape, social media influencers (SMIs) function as brand intermediaries, humanizing marketing messages through authentic storytelling and.....

Keywords: Social media influencers, credibility, attractiveness, purchase intention, skincare industry, Source Credibility Theory

[1]. De Veirman, M., Cauberghe, V., & Hudders, L. (2017). Marketing Through Instagram Influencers: The Impact Of Number Of Followers And Product Divergence On Brand Attitude. International Journal Of Advertising, 36(5), 798–828.
[2]. Freberg, K., Graham, K., Mcgaughey, K., & Freberg, L. (2011). Who Are The Social Media Influencers? A Study Of Public Perceptions Of Personality. Public Relations Review, 37(1), 90–92.
[3]. Lim, X. J., Radzol, A. R. M., Cheah, J. H., & Wong, M. W. (2017). The Impact Of Social Media Influencers On Purchase Intention And The Mediation Effect Of Customer Attitude. Asian Journal Of Business Research, 7(2), 19–36.
[4]. Lou, C., & Yuan, S. (2019). Influencer Marketing: How Message Value And Credibility Affect Consumer Trust Of Branded Content On Social Media. Journal Of Interactive Advertising, 19(1), 58–73.
[5]. Ohanian, R. (1990). Construction And Validation Of A Scale To Measure Celebrity Endorsers’ Perceived Expertise, Trustworthiness, And Attractiveness. Journal Of Advertising, 19(3), 39–52.*

Abstract: The emergence of robo-advisors has transformed the investment advisory landscape by offering algorithm-driven, automated financial recommendations. This study investigates the role of robo-advisors in shaping the investment decisions of retail investors in Karnataka. Using a combination of primary data (structured questionnaires from 200 retail investors) and secondary.....

Keywords: Robo-advisors, retail investors, Karnataka, algorithmic advice, fintech adoption, trust

[1]. Fatima, S. (2024). Adoption Of Artificial Intelligence In Financial Services. Sciencedirect. Retrieved From
Https://Www.Sciencedirect.Com/Science/Article/Pii/S097038962400048x
[2]. Kulkarni, M. S. (2025). The Role Of Robo-Advisors In Behavioural Finance, Shaping Investment Decisions. Taylor & Francis Online. Retrieved From Https://Www.Tandfonline.Com/Doi/Full/10.1080/23322039.2025.2571403
[3]. Bhatia, A. (2020). Robo Advisory And Its Potential In Addressing The Digital Divide. Sciencedirect. Retrieved From
Https://Www.Sciencedirect.Com/Science/Article/Abs/Pii/S2214635019302394
[4]. Anytime Invest. (2025). Robo-Advisors In India: Are They The Future Of Wealth Management? Anytime Invest. Retrieved From
Https://Www.Anytimeinvest.Com/Blog/Robo-Advisors-In-India-Are-They-The-Future-Of-Wealth-Management
[5]. Katajarinne, V. J. (2025). The Effect Of Robo-Advisor Adoption In Retail Investors. University Of Vaasa. Retrieved From
Https://Osuva.Uwasa.Fi/Bitstreams/1a95bb53-368b-47cb-9a52-5501d05d2302/Download