IOSR-JBM   Volume-28 ~ Issue-9 ~ Sep. 2026

Abstract: Employees may be strongly motivated by socially valuable work yet weakly attached to the organization providing it. Explaining this distinction is central to understanding how nongovernmental organizations (NGOs) sustain employee contributions under resource insecurity.
This conceptual paper develops a differentiated framework linking employee motivation to NGO performance through organizational.....

Keywords: Employee motivation; Organizational commitment; NGO performance; Self-Determination Theory; Social Exchange Theory; Resource insecurity

[1]. Ridder, H.-G., & McCandless, A. (2010). Influences on the architecture of human resource management in nonprofit organizations: An analytical framework. Nonprofit and Voluntary Sector Quarterly, 39(1), 124–141. https://doi.org/10.1177/0899764008328182
[2]. Sowa, J. E., Selden, S. C., & Sandfort, J. R. (2004). No longer unmeasurable? A multidimensional integrated model of nonprofit organizational effectiveness. Nonprofit and Voluntary Sector Quarterly, 33(4), 711–728. https://doi.org/10.1177/0899764004269146
[3]. Kabbara, N., & Ozgit, H. (2023). Effectiveness of resource management of Lebanese NGOs in response to COVID-19 and the Syrian crisis. Humanities and Social Sciences Communications, 10, Article 771. https://doi.org/10.1057/s41599-023-02261-1
[4]. Makdissi, R., Kaddour, Z., & Mekdessi, S. (2022). Impact of funding difficulties on the sustainability of Lebanese non-governmental organizations. IOSR Journal of Economics and Finance, 13(6), 10–24. https://doi.org/10.9790/5933-1306041024

Abstract: Scholarly evidence related to IFRS implementation and its effects provides limited attention to the regulatory and economic conditions prevailing in a country at the point of adoption itself. Examining the governance and macroeconomic environment surrounding IFRS adoption in six lower-middle-income economies in South Asia, this study analyses whether this adoption subsequently caused any impact on the country's macroeconomic variables, by employing a panel...

Keywords: IFRS, macroeconomic, governance, inflation, trade openness

[1] Acharya, K. R., Acharya, R., & Sharma, N. K. (2025). Factors Influencing the Adoption of Nepal Financial Reporting Standards in Nepal. INTELLIGENCE Journal of Multidisciplinary Research, 4(1), 49-66.
[2] Adhikari, A., Bansal, M., & Kumar, A. (2021). IFRS convergence and accounting quality: India a case study. Journal of International Accounting, Auditing and Taxation, 45, 100430.
[3] Aminuzzaman, M., Bakar, R., & Islam, M. A. (2015). Mandatory compliance on IASs and IFRSs in an emerging economy: A case of Bangladesh. International Business Management, 9(1), 7-14.
[4] Baig, M., & Khan, S. A. (2016). Impact of IFRS on earnings management: Comparison of pre-post IFRS era in Pakistan. Procedia-Social and Behavioral Sciences, 230, 343-350.
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Abstract: This study examines the impact of transformatioleadershipnal on workforce retention in U.S. healthcare organizations, with a particular focus on the mediating role of organizational culture. Using Partial Least Squares Structural Equation Modeling (PLS-SEM), data were collected from 41 healthcare employees to evaluate the effects of three dimensions of transformational leadership: vision-driven leadership, individualized support, and a culture of...

[1]. Abbas, Q., & Al-Abrrow, H. (2023). Transformational leadership and organizational performance: The moderating role of organizational culture. International Journal of Organizational Analysis, 31(4), 765–782.
[2]. Alzoubi, H., Abu-Alruz, J., & Alshraideh, H. (2023). Transformational leadership, job satisfaction, and retention among healthcare workers during COVID-19. Journal of Nursing Management, 31(2), 402–415.
[3]. Amal, S., Noor, N., & Fadilah, R. (2023). Transformational leadership and nurse job performance: Mediating role of work engagement. Journal of Advanced Nursing, 79(5), 2123–2136.
[4]. Bass, B. M. (1990). From transactional to transformational leadership: Learning to share the vision. Organizational Dynamics, 18(3), 19–31.
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Abstract: Conventional economic theory postulates that judicious individuals meticulously accumulate wealth during their working life and spend it during retirement to augment lifespan consumption utility. Contrarily, global empirical evidence indicates a dichotomous behavioural pattern even among prosperous retirees, who undoubtedly amass considerable wealth during the accumulation phase, but despite high levels of financial literacy, customarily suffer from spend-down incapacity – the failure to consume accumulated assets during retirement.....

Keywords: Financial Exposure, Behavioural Finance, Switch Failure, Decumulation Conundrum, Decumulation Financial Literacy, Advisor Mediated Financial Knowledge.

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Abstract: This study examined the effects of green financing on the credit portfolio of Micro, Small, and Medium Enterprises (MSMEs) in Kisumu Central Business District, Kenya. Anchored on Stakeholder Theory, the Resource-Based View, and Signaling Theory, the study adopted a correlational research design targeting 520 MSME owners and financial experts, from which a sample of 102 respondents was selected using simple random sampling. Data were collected using structured questionnaires and analyzed via SPSS (Version 30) using descriptive statistics along with simple...

Keywords: Micro, Small, and Medium Enterprises, green financing, credit portfolio

[1]. ACODE. (2021). A contextual financial analysis of green micro, small and medium enterprises in Uganda. Retrieved from https://www.greeneconomycoalition.org/assets/reports/GEC- Reports/ACODE-Uganda-Financial-Analysis-of-Green-SMEs-Dec21.pdf
[2]. Agyapong, D., & Afrane, S. (2023). The perceived impact of green microfinance to influence micro, small and medium enterprises (SMEs) in Ghana. Expert Journal of Business and Management, 11(2). Retrieved from https://business.expertjournals.com/23446781-1205/
[3]. Ali, R., & Ahmed, S. (2023). Green financing adoption among SMEs in the Middle East. Journal of Sustainable Business, 14(2), 89-107.

Abstract: The work takes as a reference the company Pick Up Your Travel, an organization within the personalized tourist transport sector in Portugal, whose activity is geared towards providing differentiated services based on comfort, personalization, safety, and close customer support. The choice of this business reality allows us to observe, in a practical way, how a small company can benefit from a more structured management model, capable of reinforcing operational efficiency, the quality of service provided, and the capacity for sustained growth. The project developed within the scope of this work is called “Travel Premium 360” and consists of an investment proposal aimed.....

Keywords: Personal Budget; Investment Projects; Forecast Maps; Due Dates

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[5]. Pick Up Your Travel. (n.d.). Pick Up Your Travel - Portugal. Retrieved May 7, 2026, from https://www.pickupyourtravel.pt/

Abstract: This study investigates gender differences in financial awareness, investment knowledge, risk preferences, and barriers to financial inclusion among 500 respondents in Kolkata, comprising 200 men, 200 women, and 100 transgender individuals. Using a quantitative cross-sectional design, the study applies the Kruskal–Wallis test and Cliff’s Delta to assess statistical and practical differences across groups. Men and women displayed broadly comparable awareness, whereas transgender respondents reported significantly lower knowledge of income concepts (H=....

Keywords: Financial awareness; financial inclusion; transgender individuals; gender differences; investment behaviour; Kolkata

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[2]. Adil, M., Singh, Y., & Ansari, M. S. (2021). How financial literacy moderate the association between behaviour biases and investment decision? Asian Journal of Accounting Research, 7(1), 17–30. https://doi.org/10.1108/AJAR-09-2020-0086[3].
Ajabnoor, N., & Faisal, D. (2023). Assessment of risk tolerance and investment pattern of working women: A pragmatic approach within metropolitan cities. International Journal of Research Publication and Reviews, 4(4). https://doi.org/10.55248/gengpi.2023.4.4.35210
[4]. Akshaya, S., & Nanditha, G. (2022). A study on the association between gender gap, financial literacy, and interest level in stock market participation among individuals. Journal of Accounting Research, Business and Finance Management, 9-27.
[5]. Amnas, M. B., Selvam, M., & Parayitam, S. (2024). FinTech and financial inclusion: Exploring the mediating role of digital financial literacy and the moderating influence of perceived regulatory support. Journal of Risk and Financial Management, 17(3), Article 108. https://doi.org/10.3390/jrfm17030108