International Journal of Applied Management Science (26 papers in press)

Regular Issues

• An Inventory Model For The Deteriorating Item For Trapezoidal Type Demand: a Shortage Resemblance Approach  
  by Jitendra Kaushik 
  Abstract: A time and Price-dependent trapezoidal type demand function is considered in this paper. A continuous rate of demand function is considered for trapezoidal-type demand. The existing study proposed a mathematical model to find the inventorys optimal replenishment points and optimal cycle length. Furthermore, a comparison between shortage and without shortage revealed a tremendous shortage effect over profit per unit of inventory. The numerical examples, 3-D Graphs, Hessian Matrix and Mathematical Theorem proved the existence of the study. The current study assists retailers in improving their per-unit profits through the proposed model and managing unexpected risk scenarios using the sensitivity analysis approach. It provides a decision analysis framework for inventory managers based on the suggested managerial insights.
  Keywords: Inventory Model; Trapezoidal Demand; Deterioration; Shortage.
  DOI: 10.1504/IJAMS.2026.10068796
   
  
• Structural Equation Modelling of the European Excellence Model 2020: an Analytical Study in North Oil Company - Iraq  
  by Hatem Ali Abdullah, Shaymaa Dizdar 
  Abstract: The study started with a fundamental goal of using structural equation modelling to explore the relationships between the criteria of the European Foundation for Quality Management (EFQM) Excellence Model. A descriptive analytical approach was employed for this purpose. The study was conducted at North Oil Company in Iraq, with a total population of 7,405, from which a non-random sample of 332 individuals was drawn. Data collection was done through a survey. The data was analysed using the structural equation modelling and statistical programs (SMART PLS4). The results showed that the orientation criterion in the European Excellence Model affects the results criterion positively by approximately 48%, whereas when execution is consistent with the direction, the results increase increasingly, as the indirect effect reached 40%. The study is important in developing countries in demonstrating the importance of the European excellence model, specifically in production companies.
  Keywords: EFQM 2020; direction; execution; results; structural equation modeling; North Oil Company.
  DOI: 10.1504/IJAMS.2026.10069252
   
  
• The Impact of Workplace Incivility on Turnover Intentions of Corporate Employees: Buffering Effects of Emotional Intelligence  
  by Madhu Verma, Priyanka Yadav 
  Abstract: This study explored the relationship between workplace incivility and emotional intelligence with turnover intentions. It aimed to investigate how emotional intelligence moderates the impact of workplace incivility on turnover intentions among employees of manufacturing companies. Employing a quantitative research design, 350 questionnaires were distributed among manufacturing companies staff at NCR. Statistical analyses, including reliability tests, Exploratory Factor Analysis (EFA), Confirmatory Factor Analysis (CFA) and Structural Equation Modelling (SEM), were conducted. Workplace incivility was identified as positively influencing turnover intentions among corporate staff at NCR and emotional intelligence negatively impacted the Turnover intentions of the employees. The study found that emotional intelligence functioned as a moderator in the relationship between workplace incivility and turnover intentions. The studys findings are limited by restricting generalisability beyond the NCR corporate context and the study is cross-sectional. There have not been studies conducted in the manufacturing corporate sector, while which is the most crucial organisation where workplace incivility occurs. This research provides insights into the interplay of workplace incivility, emotional intelligence and turnover intentions, offering a unique perspective on the moderating role of emotional intelligence, encouraging further exploration and discourse within the organisational behaviour field.
  Keywords: Workplace incivility; emotional intelligence; turnover intentions; corporate staff; quantitative research.
  DOI: 10.1504/IJAMS.2026.10069841
   
  
• Business of Traditions: the Craft Economy of Wicker Willow in the Himalayan Plains  
  by Mudasir Rashid, F.A. Shaheen, Abid Sultan, M.M. Kachroo 
  Abstract: The wicker willow craft industry in the Himalayan Plains of India amalgamates cultural legacy, artisanal expertise, and commerce. This study analyzed its production, distribution, and commercialization, highlighting its socio-economic significance in supporting livelihoods and conserving traditions. The analysis of the supply chain from raw material cultivation to final products, substantiates its economic viability. Essential financial parameters comprise a Payback Period of 3.89 years, a Net Present Value of ?14,555, an Internal Rate of Return of 8.62%, and a Benefit-Cost Ratio of 1.65. Profitability metrics, including a Net Profit Margin of 61.28%, Gross Profit Margin of 64.17%, and Operating Margin of 62.72%, underscore financial robustness. A three-tier inclusive plan is proposed to modernize the sector while maintaining traditions, expanding market access, streamlining supply chains, and assisting craftsmen for sustainable growth.
  Keywords: Craft Industry; Artisanal Expertise; Cultural Legacy; Financial Robustness; Supply Chain; Operating Margin.
  DOI: 10.1504/IJAMS.2026.10069842
   
  
• Relationship between eWOM Usefulness, eWOM Adoption, and Buying Intention on Social Networking Sites  
  by Phuong Viet Le-Hoang  
  Abstract: The purpose of this research is to explore, measure, and analyze the relationship between information quality, perceived credibility, information needs, subjective norms, electronic word of mouth (eWOM) usefulness, eWOM adoption, and purchase intention via social networking sites. The method is a Cronbach alpha reliability test, exploratory factor analysis (EFA), confirmatory factor analysis (CFA), and structural equation modeling (SEM). To conduct the research, the author distributed 512 surveyed questionnaires, and the author collected 503 valid respondents. The results showed that eWOM plays a mediating role when customers purchase products and services via social networking sites. Based on that, the research recommends the necessary solutions to improve the buying intention and encourage customers to do eWOM.
  Keywords: Information quality; perceived credibility; information needs; subjective norms; eWOM usefulness; eWOM adoption; purchase intention.
  DOI: 10.1504/IJAMS.2026.10070541
   
  
• Balancing Professional and Personal Life: Challenges and Strategies Among Female Physicians in the Middle East  
  by Safinaz Abourokbah, Abdulrahman S. Basahal 
  Abstract: The purpose of this study was to understand the work-life challenges that Saudi female physician experience, and which strategies they apply to deal with them. The paper applied a qualitative approach with phenomenological research design. A combination of purposive, convenience, and snowball sampling were used to recruit 16 Saudi female physicians who are married and have at least one child. Participants were interviewed by means of a semi-structured interview protocol, and interview transcripts were analyzed using an interpretative phenomenology analysis (IPA) technique. Utilizing IPA, the study unveiled seven distinct themes, each delving deeply into the challenges confronted by Saudi female doctors concerning specific aspects of their lives and how each of these are navigated. The identified life demands or themes encompassed (a) work, (b) childcare, (c) family time, (d) household, (e) marriage, (f) social life, and (g) self-care. The results may help organizations and society at whole to develop measures that can better assist Saudi female physicians with developing a healthy work-life balance.
  Keywords: Female Physicians; Management; Middle East; Saudi; Work-Life Balance; Working Mothers.
  DOI: 10.1504/IJAMS.2026.10070542
   
  
• Assessing Brand Personality and Leadership's Role in Effective Brand Extensions  
  by Noopur Bhargava, Renu Pareek 
  Abstract: A brand consists of both practical and emotional characteristics. Consequently, this investigation proposes to explore how brand personality (BP) and Consumer-Perceived Brand Leadership Impact Brand Extension towards FMCG products in Jaipur city. Data from 342 adult consumers of Fast-Moving Consumer Goods (FMCG) products of Maggi in Jaipur City were analyzed using factor analysis, and SEM. When analysing predictive research frameworks and models at the beginning of theoretical development in this work. To confirm that the necessary good fit levels were satisfied, the models were examined using suitable tests. The AVE was regarded as greater than 0.5 when testing convergent validity, suggesting adequate convergent validity. In conclusion, qualitative research techniques like detailed interviews or group discussions can enhance quantitative methods by offering a more reflective understanding of consumers' thoughts, reasons, and choices regarding brand expansions. The purpose of this study is to investigate how consumer perceptions of brand leadership and BP affect brand extension for FMCG items in Jaipur.
  Keywords: Brand personality; Brand extension; Consumer-perceived brand leadership; FMCG product; Customers/Consumers.
  DOI: 10.1504/IJAMS.2026.10071219
   
  
• Translating Inclusive Leadership into Employee Involvement in Creative Works: the Mediating Role of Person-Job Fit  
  by Lütfi Sürücü, Mustafa Bekmezci, Wasim Ul Rehman, Mumtaz Anwar 
  Abstract: Todays working environment is heterogeneous. This means that people of different races, different religions, different ethnic origins, different genders and different levels of education work together. This diversity is also critical for creativity and innovation. This diversity also has positive effects, including such as the selection of talent, improving products and services, making good decisions and building reputation. But diversity does not mean inclusion. Inclusive leadership is necessary to harness the potential benefits of diversity. Keeping this in mind, the purpose of this study is to examine the mediating role of person-job fit on the effect of inclusive leadership on employee involvement in creative work. The sample of the study consists of employees of state banks operating in Istanbul. To mitigate common method bias, researchers employed various methods. The findings of the analysis show that inclusive leadership has a significant and positive effect on employee involvement in creative work and person-job fit. In addition, the effect of person-job fit on employee involvement in creative work is also significant and positive. Confirming the mediating effect of person-job fit on employee involvement in creative works, the study also establishes its role in the effect of inclusive leadership.
  Keywords: Inclusive leadership; Employee involvement; Creative works; Person-job fit.
  DOI: 10.1504/IJAMS.2026.10071484
   
  
• Determinants of Engagement with Health Insurance Mobile Apps to Enhance the Quality Of Life  
  by Wajdy Omran, Salsal Sadek Kanaan 
  Abstract: Health insurance apps have revolutionised access to essential services, offering users personalized and convenient solutions that enhance their quality of life (QOL). However, despite their growing adoption, the drivers of user engagement with insurance apps, particularly in the Syrian context, remain underexplored. Addressing this gap, this study conceptualised and empirically examined the factors influencing user engagement with the "IMPA CARE" health insurance app and its subsequent impact on individual QOL. We define app engagement as the degree to which users interact with and derive value from app features, shaped by five key factors: convenience, personalisation, control, relational benefits, and novelty. A structured survey of 286 "IMPA CARE" users was conducted, and the data were analysed using structural equation modelling-partial least squares PLS.SEM. The findings revealed that these factors significantly enhance app engagement, which mediates their relationship with QOL. This study contributes to health insurance app literature and guides developers and marketers in competitive markets to design by providing user-centric apps.
  Keywords: App engagement; Health insurance; IMPA CARE; Convenience; Relational benefits; Quality of life.
  DOI: 10.1504/IJAMS.2027.10072249
   
  
• Mapping the Landscape of Artificial Intelligence in Insurance Industry: a Review and Bibliometric Analysis  
  by Shweta Jaiswal, Tejbahadur Kannaujiya 
  Abstract: This study aims to provide new insights into the development of AI research in the insurance industry through bibliometric and network analysis using the Dimension and Scopus databases This analysis is based on 248 papers published between 2010 to 2024. The bibliometric analysis defines the research topic by highlighting the top contributors in the field countries, prominent authors, and influential publications The publication rate has been substantial since 2015, demonstrating the rapidly increasing interest in artificial intelligence technologies such as machine learning, natural language processing, and predictive analytics The findings reveal that there is significant increase in publications, indicating growing interest and investment in AI technologies within insurance and also section employs bibliometric analysis to present the most frequently cited papers, leading contributing authors, journals, and institutions, serving as a framework for the intellectual structure of this research field .
  Keywords: Bibliometric analysis; Insurance; Artificial Intelligence; Risk management; Innovation.
  DOI: 10.1504/IJAMS.2026.10072438
   
  
• Does Adhocracy Culture Enhance employee Engagement and Facilitate OCB? A Mediation Analysis  
  by Kamaleswar Boro, Fariza Saidin, Pulak Kumar Deka, Bijit Debbarma 
  Abstract: The study highlights the mediating role of adhocracy culture in the nexus between employee engagement and organisational citizenship behaviour. Past studies on organisational culture have not emphasised specifically, on the influence of adhocracy culture across organisations and its impact on facilitating employee engagement and organisational citizenship behaviour. Data was collected from 219 employees of private firms across Guwahati, Assam. Partial Least Square based structured equation modelling was performed with the data to examine the relationship between the variables. As per the findings, adhocracy culture facilitates employee engagement and organisational citizenship behaviour but has an inverse relationship with employee engagement. Adhocracy culture was also found to be significant in mediating the relationship between organizational citizenship behaviour and employee engagement. As direct influence of OCB and EE was confirmed through path analysis, the strength of mediation of adhocracy culture was found to be small. Additionally, moderating effect of years of experience and gender was found to be insignificant. The study findings provide practical implication on firms and management, in terms of implementing adhocracy culture across their organisational culture.
  Keywords: Organisational Citizenship Behaviour; Employee Engagement; Adhocracy culture.
  DOI: 10.1504/IJAMS.2026.10072566
   
  
• Exploring Firm Performance and Stock Return Nexus Across Large-Cap, Mid-Cap and Small Cap Stocks: Application of Machine Learning Approach  
  by Muhammadriyaj Faniband, Pravin Jadhav, Santosh Sutar 
  Abstract: We investigate the effects of net sales, net profit and earnings per share (EPS) on large-cap, mid-cap and small-cap stock returns using quarterly data from June 2010 to March 2022. We apply machine learning approaches, namely, the Classification and Regression Trees and the Random Forest algorithms for the analysis. Our analysis reveals interesting results. First, EPS is the primary factor that explains returns for large cap stocks, followed by net sales and net profit. Second, similar patterns are observed for mid cap stocks, where EPS significantly impacts returns, followed by net sales and net profit. Third, only EPS and net sales exhibit explanatory impact for small cap stocks. Our results hold substantial utility for investors and portfolio managers which offer insights into market trends and aiding in portfolio risk management.
  Keywords: Firm Performance; Stock Returns; Machine Learning; ML; Large Cap; Mid Cap; Small Cap; India.
  DOI: 10.1504/IJAMS.2027.10072743
   
  
• Exploring the Impact of Management Support and Job Satisfaction on Innovative Work Behavior and Job Performance in Manufacturing SMEs  
  by Nur Hanisah Md Suhaimi, Haniruzila Hanifah, Ali Vafaei-Zadeh, Ruiqi Chang 
  Abstract: This study examines how management support influences Innovative Work Behavior (IWB) and job performance in manufacturing SMEs, focusing on the mediating role of job satisfaction and the moderating role of task complexity. Data from 130 middle managers in Malaysian SMEs were analyzed using Partial Least Squares (PLS). The findings reveal that management support significantly enhances job satisfaction and IWB, which in turn positively impacts job performance. Specifically, job satisfaction mediates this relationship by increasing employees' motivation and willingness to engage in IWB when they feel supported and valued. Additionally, task complexity moderates the relationship between management support and IWB, with higher task complexity strengthening the positive effects of management support on IWB. Utilizing the Job Demands-Resources Model (JD-R) and Amabile’s Componential Theory of Creativity, this study provides valuable insights for managers on fostering innovation and performance in SMEs, highlighting the importance of supportive management practices and considering task complexity.
  Keywords: Management Support; Job Satisfaction; Innovative Work Behavior; Job Performance; Task Complexity; Small and Medium Enterprise (SMEs).
  DOI: 10.1504/IJAMS.2026.10073148
   
  
• Applicability of Total Quality Management as a Land Grievance Redress Mechanism for Project-Affected Persons: Empirical Results from Power Transmission Lines Projects  
  by Edmund Edwin Mgina, Ismail W. R. Taifa 
  Abstract: The study evaluates the effectiveness of total quality management (TQM) as a land grievances redress mechanism (GRM) for project-affected persons (PAPs), focusing on the power transmission line. A mixed-methods research design was used, with 174 questionnaires received from PAPs, government officials, and local community leaders. The results showed that sitting land occupiers are often unrepresented in decision-making stages for land expropriation, leading to long-standing grievances. Despite training PAPs and outsourcing valuation processes, issues persist, causing project delays. The study confirmed six TQM principles as ideal for improving GRM in Tanzania: customer focus, continuous improvement, effective communication, employee involvement, integrated systems, and data-driven decisions. The study recommends applying these principles and using the TQM-based redress mechanism instead of traditional methods. This is because TQM proactively and retroactively deals with organisational issues by bringing together people, processes, and performance measures to alleviate grievances, promote equity, and cultivate a culture of organisational responsiveness.
  Keywords: Total quality management; TQM; quality assurance; quality control; land grievance redress mechanism; Project affected persons; PAPs; power transmission line.
  DOI: 10.1504/IJAMS.2027.10074194
   
  
• Key Issues and Challenges in Implementing Supply Chain Management: A Case Study in Public Sector  
  by Abdul Zahid Khan, Faisal Mahmood, Rahat Hussain Bokhari, Sajid Amir Shah, Samiullah Khadim 
  Abstract: Globalization, heightened customer awareness, intense competition, and product diversity have expanded the scope of studying Supply Chain Management (SCM) for enhancing organizational performance. Despite its benefits, successful SCM implementation faces challenges stemming from organizational, technical, and cultural barriers. This research synthesizes 30 studies spanning two decades to identify key issues and challenges encountered during SCM implementation. Additionally, an exploratory case study at the Oil & Gas Development Corporation in Pakistan supplements understanding through document analysis, observations, and interviews with senior management. The findings validate existing literature while uncovering additional critical issues such as socio-technical challenges, lack of information sharing culture, and senior management dynamics. Notably, commitment and support from top management emerge as pivotal for successful SCM, leading to improvements in information sharing, inventory management, supplier relationships, decision-making, and overall organizational efficiency. These findings offer valuable insights for proactive SCM strategy development by senior management.
  Keywords: Supply Chain Management; SCM Implementation Issues; Case Study; Top management commitment.
  DOI: 10.1504/IJAMS.2027.10074743
   
  
• Dynamic Forecasting of Mutual Fund NAVS: Harnessing Fuzzy Logic with Interval-Based Partitioning  
  by Jyoti Ranjan Jena, Saroj Kanta Biswal, Kiran Cotha, Rashmi Ranjan Panigrahi 
  Abstract: Mutual funds provide diverse avenues for achieving financial goals, making accurate forecasting of Net Asset Values (NAVs) essential for informed decisions by both that investors and fund managers. This study applies a fuzzy logic-based interval partitioning approach to NAV prediction. Using fuzzy set theory, historical NAV data from equity, debt, and hybrid funds were divided into time intervals to capture uncertainty and nonlinear market behaviour. The proposed interval partitioning method was evaluated against three existing prediction models using mean square error (MSE) and average forecasting error rate (AFER). Findings show that the fuzzy logic based 11-interval partitioning model achieved the lowest MSE and AFER, demonstrating superior accuracy and reliability, particularly during volatile market conditions. This strategy empowers both investors and fund managers with a powerful resource prediction mechanism that would improve investment strategies and decision-making processes in uncertain financial ecologies. It enhances forecasting accuracy, aiding investors and managers in decision making.
  Keywords: Mutual funds; Net Asset Value (NAV); Fuzzy logic; Interval-based partitioning; financial forecasting; computational intelligence.
  DOI: 10.1504/IJAMS.2027.10075118
   
  
• The Effects of Green HRM on Employee Health Orientation and The Triple Bottom Line of Sustainability: the Mediating Role of Environmental Performance  
  by Nirmala Rajanala, Abdullah Yahia Al Gharsi, Krishna Gopal Rajanala 
  Abstract: This study draws on both the theory of resource-based view and the theory of stakeholders to investigate the effects of Green Human Resource Management (Green HRM) practices on Sustainability and Employee Health Orientation (EHO) through the mediating effect of Environmental Performance (EP). Based on a cross-sectional survey questionnaire, the data were collected from 318 service and manufacturing firms across India. Partial least squares structural equation modelling (PLS-SEM) was applied to determine the link among constructs. The findings of the empirical evidence reveal that Green HRM practices have positive and significant effects on EP, Sustainability and EHO. Also, the findings demonstrate that EP partially mediates the link between Green HRM practices and Sustainability. Similarly, the findings establish that EP partially mediates the link between Green HRM practices and EHO. Finally, the potential implications of this research and future research for practitioners and scholars are addressed.
  Keywords: green human resource management; environmental performance; sustainability,employeehealth orientation.
  DOI: 10.1504/IJAMS.2028.10075228
   
  
• Analysis of Distribution Cost Percentage on Distribution Channel Choice and Inventory  
  by Zhaoqiong Qin 
  Abstract: The manufacturing company/manufacturer need decide how to distribute the product either through the online channel (direct marketing) or the physical channel retailing Brick-Mortar store (henceforth BM) to maximise its own profit. In this study, we explore the manufacturers profit model incorporating distribution cost percentages in both channels to help make the decisions. Our study shows that (1) when the distribution cost percentage in the physical channel is not higher than that in the online channel, the products should be distributed purely through the physical channel and the inventory level in the BM physical channel should fulfil all of the demand; (2) when the distribution cost percentage in the online channel is lower, the products should be distributed purely through the online channel and the inventory level in the online channel should fulfil all of the demand.
  Keywords: Direct Marketing; Online Channel; Physical Channel; Distribution Cost Percentage; Inventory Level.
  DOI: 10.1504/IJAMS.2027.10075784
   
  
• Development of Fuzzy Decision Model using Balanced Scorecard  
  by Nagabhushan SV 
  Abstract: Strategic sourcing is the systematic evaluation and selection of a firms supply base to maximise procurement value. With materials comprising the majority of manufacturing costs, achieving optimal returns in quality and cost is essential. Assessing equally capable suppliers across multiple conflicting criteria poses a complex decision-making challenge. Decision models offer structured assistance, but must be customised to the manufacturers specific requirements for effectiveness. This paper introduces a Fuzzy-Technique for Order Performance by Similarity to Ideal Solution (TOPSIS) model, structured within the Balanced Scorecard (BSC) framework for supplier ranking. BSC translates organisational strategy into measurable factors for supplier evaluation. Linguistic variables represent decision-makers assessments as triangular fuzzy numbers, preserving inherent ambiguity. Notably, supplier rankings are derived separately for each BSC perspective financial, customer, internal processes, and learning/growth rather than a single overall score, facilitating nuanced decision-making. The models application is demonstrated in selecting the optimal supplier for an automobile manufacturing firm.
  Keywords: MCDM; fuzzy TOPSIS; Balanced Scorecard ; supplier selection.
  DOI: 10.1504/IJAMS.2027.10076017
   
  
• How does Performance Appraisal Affect Career Development: Perspectives from Administrative Staff in Public Higher Institutions (HEIS) in Ghana  
  by Richard Kodi, K.M. Sharath Kumar 
  Abstract: This study explores the perspectives of administrative staff in Ghanaian public higher education institutions (HEIs). Ghanaian HEIs traditionally focus on task-related aspects in their appraisal process, neglecting their full potential and the individuals involved. The qualitative approach was used to investigate how administrative staff react to existing performance appraisal practices. Purposive sampling was used in selecting five traditional universities in Ghana. Purposive sampling (expert purposive sampling) was used in selecting administrative staff. The empirical analysis relies on a unique survey of 60 administrative staff from the four universities used in the study. Our results show that performance appraisal is essential in motivating staff and supporting their career growth. It allows staff to express their ambitions, address skill development needs, and boost their confidence by incorporating the Harvard Framework which provides a strategic perspective on the role of performance appraisal in career development. Effective appraisal should not only assess current performance but also identify future potential. This research offers insights for HEIs to improve their appraisal processes, enhance employee motivation, and promote career development.
  Keywords: Performance Appraisal; Training; Higher Education Institutions; Staff Development Policies; Career Development.; 360 Degree Feedback Appraisal.
  DOI: 10.1504/IJAMS.2027.10076200
   
  
• The Impacts of Leadership on Employee Commitment: Insights from Adinas General Hospital and Gamby Teaching General Hospital  
  by Benegrew Mengiste, Ashenafi Asnakew 
  Abstract: This research aims to explore how Transformational, Laissez-Faire, and Transactional leadership styles influence the commitment of employees, which includes Affective, Continuance, and Normative dimensions at Adinas General Hospital and Gamby Teaching General Hospital. Data was collected through questionnaires and interviews for primary data, and reviewing relevant documents for secondary data. A total sample size of 183 hospital employees was selected using a random sampling technique. Data analysis was conducted using SPSS for quantitative data and thematic analysis for qualitative data. Results indicated a significant correlation between managers' leadership styles and employees' dedication. Transformational and transactional leadership approaches emerged as the most influential factors in shaping employee commitment. In conclusion, the study suggests that managers should prioritize the development of effective leadership styles to enhance employee commitment.
  Keywords: Transactional; Laissez-Faire; Transformational; Affective; Continuance; Normative.
  DOI: 10.1504/IJAMS.2028.10076251
   
  
• Factors Influencing the Intention to use E-Wallets among Online Shoppers in Vietnam. Implications for Asian countries  
  by Thi Thuy Hanh Nguyen  
  Abstract: Digital wallets are becoming increasingly prevalent worldwide, driven by technological advancements and the ongoing growth of e-commerce. They are vital to encouraging a cashless society, enhancing liquidity, boosting overall corporate efficiency and promoting sustainable supply chain management. Therefore, understanding customer adoption of digital wallets is crucial for promoting broader adoption, enhancing financial security and enhancing economic efficiency. Asian countries have become global pioneers in digital payments. This study investigated the factors influencing online customers' intentions to adopt e-wallets across Vietnam. This study expands the famous theoretical models (TAM and UTAUT) by including trust and government assistance. The findings identified four factors that significantly impact online shoppers adoption of e-wallets: perceived ease of use, facilitating conditions, social influence and government support. This study proposes practical solutions for four main stakeholders businesses, customers, researchers and governments to increase digital payment usage and build secure and effective digital supply chains.
  Keywords: Electronic Wallet; E-Commerce; Digital Payment; Online Shoppers; Digital Supply Chain.
  DOI: 10.1504/IJAMS.2027.10076318
   
  
• Future-Proofing the IT workforce- The Role of Reskilling in IT Industry 5.0 Era  
  by Sumaira Jaan, Swati Sisodia 
  Abstract: The Information Technology (IT) Industry is at the brink of a new era powered by advancements in Artificial Intelligence (AI) demanding major up-skilling and reskilling across hard as well as soft skills. This study attempts to empirically analyse the effect of reskilling on the performance and retention rate of employees in the IT sector with special reference to the National Capital Region (NCR) Delhi. Surveying 400 IT professionals and shows that reskilling programs lead to better performance on the job as well as stronger intentions to remain with the organisation. Two of the key outcomes underscore that technical competencies (e.g., data and AI capabilities) needed to complement holistic skills (critical thinking, problem-solving and emotional intelligence). This study supports the argument that the combination of those skills highlights increased creativity, involvement and commitment from employees, ultimately reflecting Industry 5.0s focus on human-machine collaboration. The relationships between reskilling, performance and retention are only modestly associated, in addition to demonstrating the importance of ongoing skill development. This study aids in making clear long-term employee retention strategies that provide value by demonstrating the need for all types of skill enhancement to stay competitive and innovative in IT.
  Keywords: Reskilling; employee performance; intention to stay; IT industry; Industry 5.0.
  DOI: 10.1504/IJAMS.2026.10076392
   
  
• Enhancing Organisational Productivity Through Employee Well-Being Programs: A Mixed-Method Analysis of Impact and Interventions  
  by Sravanthi Thotakura, Kalpana Koneru 
  Abstract: Employee well-being programs have become increasingly popular in the last decade, with their capacity to enhance organisational and personal performance. Well-being programs for employees focus on the physical, psychological and emotional well-being of workers, aiming to optimise productivity, satisfaction and employee commitment. This paper aims to quantify the impact of employee well-being interventions on organisational productivity, drawing on existing literature, an examination of selected interventions and their effect on organisational performance. Through the use of mixed qualitative and quantitative approaches, this research examines the relationship between employee well-being and key organisational performance indicators, including employee engagement, retention and overall productivity. Mathematica and SPSS computer programs are used to analyse the results. The article also discusses the impact of various well-being interventions, including fitness programs, mental health treatment and flexible work arrangements, on fostering productive working environments. The study finds that companies that invest in whole-person well-being programs experience significant increases in productivity, reduced absenteeism and enhanced employee engagement. The paper concludes by offering suggestions to organisations that wish to initiate or expand their well-being programs to foster a healthier and more productive workforce.
  Keywords: Employee Well-being; Organisational Productivity; Employee Engagement; Health Programs; Workplace Wellness; Productivity Improvement; Productive Working; Flexible Work.
  DOI: 10.1504/IJAMS.2027.10076394
   
  
• Analysing the Impact of HR Audit on Employee Retention Strategies in SMEs  
  by Gargi Malhotra, Mridula Mishra 
  Abstract: Employee retention is a critical aspect of organisational success, particularly for Small and Medium Enterprises (SMEs) where resources are limited and competition for talent is prevalent. Human Resource (HR) audit is becoming a strategic tool for evaluating and improving a range of HR operations, including retention measures. The purpose of this study is to examine how HR audit impacts employee retention strategies in SMEs. The study investigates the role of HR audit in identifying retention challenges, assessing current practices and implementing effective techniques to retain people into practice through a thorough assessment of the literature and empirical data. This research paper provides an in-depth analysis of how HR audit help with employee retention in SMEs. Additionally, it examines the key components of HR audit, such as performance management, compensation and benefits, training and development and organisational culture, and their influence on employee retention. The findings suggest that HR audit positively influence employee retention strategies in SMEs.
  Keywords: HR audit; Employee retention; SMEs; Retention strategies; Organisational performance; Organisational success; HR operations; Retention challenges; Performance management; Compensation and benefits.
  DOI: 10.1504/IJAMS.2026.10076414
   
  
• Role of Cost Management to Evaluate Supply Chain Efficiency using Smart Accounting System Techniques  
  by Ashraf Bataineh 
  Abstract: This study aims to show the mediating role played by smart accounting system techniques on measuring the relationship between cost management tools and supply chain efficiency evaluation; through conducting a field study on all 39 Jordanian industrial companies listed on the ASE in 2025. The researcher analysed data collected and tested its hypotheses using SPSS program for statistical analysis. The results showed a positive effect for using cost management tools (Targeted Cost, Value Engineering, Kaizen Costing, Theory of Constraints) on evaluating the supply chain efficiency; in light of using a set of digital techniques (Artificial Intelligence, Big Data Analysis, Internet of Things, Cloud Computing). The study recommended that companies, in all sectors, should start implementing smart accounting system techniques extensively, due to its high flexibility in the dynamic work environment and its support in developing cost management tools in the efficiency evaluation process of certified supply chain for costs reduction.
  Keywords: Cost Management; Supply Chain Efficiency; Smart Accounting System; Target Costing; Engineering Value; Kaizen Costing; Theory of Constraints.
  DOI: 10.1504/IJAMS.2027.10076432