Accounting and Management Journal

Vol. 9 No. 2 (2025) Accounting and Management Journal

This issue of Accounting and Management Journal presents a diverse collection of studies that explore contemporary challenges in accounting, finance, governance, sustainability, and human capital management. The articles examine how CEO characteristics influence tax aggressiveness, how experience quality drives customer loyalty, how retained earnings affect firm performance, and how free cash flow and corporate governance shape earnings management with stock liquidity as a moderating factor. This edition also highlights emerging workforce dynamics by discussing the role of mental health and work engagement in shaping job satisfaction among Generation Z, as well as the influence of incentives, job satisfaction, moral reasoning, and religiosity on employee performance and whistleblowing behavior. In addition, this issue addresses sustainability and social impact through research on green accounting practices among SMEs in Pontianak and the factors influencing social entrepreneurial intentions, offering a comprehensive perspective on ethical, financial, and organizational resilience in today’s evolving business environment.

This issue features contributions from authors based in Indonesia and Kenya.