Accounting and Management Journal

Vol. 10 No. 1 (2026) Accounting and Management Journal

This issue of Accounting and Management Journal presents a diverse collection of studies addressing contemporary developments in marketing, finance, corporate governance, human resource management, digital transformation, entrepreneurship, and taxation. The articles explore how social media influencer endorsements shape brand awareness, perceived value, and purchase intentions among Generation Z, while also examining the role of digital transformation, omnichannel strategies, customer engagement, and technological competence in improving retail performance. This edition further investigates financial performance through the effects of liquidity, asset utilization, and profitability on return on assets, as well as the relationship between corporate governance and firm value with fraud as a moderating factor in the Indonesian banking sector. Emerging organizational and technological issues are highlighted through research on immersive metaverse workspaces, employee engagement, and performance in phygital HR environments. The issue also examines how financial literacy, access to financing products, and financial risk attitudes contribute to MSME performance, alongside the roles of satisfaction and trust in strengthening Generation Z customer loyalty toward QRIS payment systems. In addition, this edition addresses taxation from both behavioral and macroeconomic perspectives by exploring the role of tax knowledge, the self-assessment system, and tax sanctions in reducing tax evasion among self-employed taxpayers, as well as the buoyancy and elasticity of VAT and its relationship with economic growth in the Nepalese economy. Together, these studies offer a broad perspective on how technological adaptation, financial capability, governance, consumer behavior, and fiscal policy shape organizational and economic performance in an increasingly dynamic environment.

This issue features contributions from authors based in Indonesia, India, and Nepal.