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Current issue Volume 9, Issue 12 (December 2025)


  • Integrating Circular Procurement Practices in Banking Supply Chains: A Sustainability and Cost-Efficiency Perspective
    Original Research Article
    Country Kenya
  • Pages 01-05
  • Jackline Aluoch Amoke || Prof Peter Kibas
  • Abstract | pdf Pdf
  • Purpose: This study investigates the integration of circular procurement practices within the banking supply chains of Kenya, examining their role in enhancing sustainability and cost-efficiency. It aims to define the relationship between sustainability and circular procurement, assess the impact on cost-efficiency, and evaluate the degree of integration in the banking sector. Design/Methodology/Approach: The research employed a qualitative systematic review methodology, analyzing 25 secondary sources—including peer-reviewed journals, institutional reports, and government publications—published between 2022 and 2025. Data were subjected to qualitative content and thematic analysis, framed by the Triple Bottom Line (TBL), Resource-Based View (RBV), and Institutional Theory. Findings: The analysis reveals a strong positive relationship between circular procurement and sustainability performance, with practices like green sourcing and waste reduction significantly improving ESG outcomes. Circular procurement was found to enhance cost-efficiency through digitalization, resource optimization, and supplier collaboration. However, integration within Kenyan banks remains nascent and largely compliance-driven, hindered by fragmented policy frameworks and a lack of standardized metrics. Institutional pressures are a primary driver, yet strategic, internalized adoption is limited. Originality/Value: This study addresses a critical gap in literature by focusing on circular procurement within the financial services sector of a developing economy. It provides a synthesized theoretical framework (TBL, RBV, Institutional Theory) to explain the dynamics of adoption and offers evidence-based insights for policymakers and bank managers. The findings underscore the need to transition circular procurement from a regulatory obligation to a strategic capability for competitive advantage.


      • Strategic Antagonism and the Flood Control Scandal: Blame-Seeking, Performative Accountability, and Institutional Routing in the Philippines
        Original Research Article
        Country Philippines
      • Pages 06-15
      • Jenan Naz
      • Abstract | pdf Pdf
      • This article examines strategic blame seeking in democratic governance through the case of the 2025 Philippine flood control corruption scandal. Drawing on blame avoidance and blame seeking literatures, populist performance theory, and scandal politics, the study asks: (RQ1) Why would an incumbent seek blame? (RQ2) What tactics enable this strategy? (RQ3) How did blame seeking operate in the Philippine case? Using qualitative process tracing of presidential speeches, Independent Commission for Infrastructure (ICI) briefings, administrative records, investigative reporting, and Ombudsman/DOJ filings (July–November 2025), I identify a patterned strategy of strategic antagonism—moral denunciation, naming/shaming, selective enforcement, and narrative amplification—that converted scandal salience into short term political insulation while limiting structural reform. The paper contributes to accountability theory by showing how performative moral signaling and institutional routing can make blame a political resource in polarized, clientelist contexts. Policy implications include statutory timelines for probes, open contracting, and strengthened investigatory independence to reduce the political returns to performative accountability.


          • Linking HR Analytics to Organizational Performance: The Mediating Roles of HR Decision Making and Talent Management
            Original Research Article
            Country Bangladesh
          • Pages 16-29
          • Md. Nafis Sadiq Noor || Yeanur Rahman || Rawshan Islam || Rasel Ahamed || Anjuman Ara Joti || Md. Raihanul Islam6 || Md. Bashir Uddin
          • Abstract | pdf Pdf
          • This study examines how Human Resource Analytics (HRA) influences Organizational Performance (OP) through the mediating roles of HR Decision Making (HRDM) and Talent Management (TM), drawing on the Resource-Based View (RBV) and Dynamic Capabilities Theory. Using a quantitative, deductive, cross-sectional design, data were collected from 157 HR professionals, executives, and line managers in mid- to large-sized Bangladeshi organizations through a validated self-administered questionnaire. CFA and CB-SEM (AMOS 24) were used to assess measurement validity and test structural paths. Results showed acceptable reliability and validity but indicated that HRA has no significant direct or indirect effect on OP via HRDM or TM. The insignificant mediating effects suggest that HRA alone cannot improve performance without factors such as leadership engagement, organizational readiness, analytical capability, and a data-driven culture. The study highlights the importance of contextual enablers, including technology proficiency, human capital skills, and managerial openness to analytics-based decisions. It contributes evidence from a developing country, showing how institutional and infrastructural barriers limit HRA’s impact. The study refines RBV and Dynamic Capabilities Theory by positioning HRA as a conditional resource. Limitations include the cross-sectional design, sample size, and reliance on perceptual data.


              • The Role of Governance Features in Automated Procurement Systems in Reducing Procurement Irregularities: A Case Study of the Kenya Electricity Transmission Company (KETRACO)
                Original Research Article
                Country Kenya
              • Pages 30-34
              • Jackline Aluoch Amoke || Dr. Catherine Njoki
              • Abstract | pdf Pdf
              • Purpose: This study investigates the development of an evidence-based Automated Procurement framework aimed at mitigating procurement irregularities at the Kenya Electricity Transmission Company (KETRACO). It specifically examines the influence of governance features—transparency, accountability, automation, and institutional governance—on procurement integrity. Design/Methodology/Approach: Employing a mixed-methods research design, the study integrated quantitative and qualitative approaches. A census survey collected quantitative data from employees involved in procurement, while purposive sampling identified key informants for qualitative interviews. Quantitative data were analyzed using descriptive statistics, reliability analysis, correlation, regression, and moderation tests. Qualitative data underwent thematic analysis to capture contextual insights. Findings: Descriptive findings indicated high levels of transparency (mean = 4.05), accountability (mean = 3.85), automation (mean = 3.95), and institutional governance (mean = 3.75), while procurement irregularities were generally low. Correlation results demonstrated significant negative relationships between all governance features and procurement irregularities, with transparency (r = –0.52) and automation (r = –0.50) showing the strongest associations. Regression analysis confirmed that governance features collectively explained 52% of the variance in procurement irregularities (R² = 0.52). Moderation analysis revealed that institutional governance strengthens the impact of transparency, accountability, and automation on reducing irregularities. Qualitative findings supported these results, highlighting organizational, policy, and operational factors shaping the system's functionality. Originality/Value: This study provides empirical evidence on the catalytic role of institutional governance within technology-driven procurement systems. It concludes that an integrated governance approach is essential for reducing procurement irregularities and offers a validated framework for enhancing Automated Procurement effectiveness in public sector entities.


                  • Mathematical Modeling of STREAME Education for Educational Integration
                    Original Research Article
                    Country Nepal
                  • Pages 35-37
                  • Laxman Basnet
                  • Abstract | pdf Pdf
                  • STREAME Education integrates Science, Technology, Research, Engineering, Arts, Mathematics, and Environmental studies into a unified interdisciplinary framework designed to promote holistic learning and systemic educational integration. This paper formulates a mathematical model for evaluating learning efficiency within the STREAME paradigm by establishing quantitative interrelations among cognitive development (C), knowledge retention (K), skill acquisition (S), creativity (R), and environmental awareness (E). We define the Learning Integration Function (LIF) as L=αC+βK+γS+δR+ϵE, where the parameters α,β,γ,δ,ϵrepresent the respective weight coefficients determining their proportional influence on holistic learning outcomes. Through differential modeling and system optimization, the study explores the equilibrium conditions under which dL/dt=0, indicating balanced learning growth across disciplines. The framework further applies nonlinear regression and sensitivity analysis to simulate variations in engagement and interdisciplinary transfer efficiency. This integrated approach provides a computational foundation for predicting educational outcomes, optimizing curriculum design, and quantifying interdisciplinary synergy within STREAME-based learning systems.


                      • The Effect of Environmental Costs, Environmental Performance, and Profitability on Company Value In Mining Sector Companies
                        Original Research Article
                        Country Indonesia
                      • Pages 38-50
                      • Suhaidar Suhaidar || Vebtasvili Vebtasvili || Muhammad Faisal Akbar
                      • Abstract | pdf Pdf
                      • The purpose of this study is to examine the influence of environmental costs, environmental performance, and profitability on company value in the mining sector. The research period covers 2020 to 2023. The research methodology employed quantitative methods with a descriptive approach to describe variables and a causal approach to test cause-and-effect relationships. The secondary data set included annual, sustainability, and financial reports from mining companies listed on the Indonesia Stock Exchange for the 2020 to 2023 period. The study population comprised 63 companies, selected using purposive sampling based on predefined criteria. Data collection was conducted through literature review and examination of official documentation. The analysis utilized a quantitative descriptive approach, employing EViews 12 software and statistical testing. The results indicate that environmental costs have a positive but statistically insignificant impact on company value, whereas environmental performance demonstrates a negative yet insignificant effect. Profitability also shows a negative and insignificant influence on company value. These findings suggest that the market does not currently consider sustainability as a direct determinant of company value, although environmental investment and ESG disclosure continue to be regarded as strategic initiatives.


                          • Digital Learning Games and Cognitive Skills of Senior High School Students
                            Original Research Article
                            Country Philippines
                          • Pages 51-67
                          • Barrios, Leonardo III T || Diaz, Argel Yuna C || Guiamalon, Aina M || Jaboc, Angela Nicole E. Lao Stephanie C || Loja, Phil Kadrix L || Maguinsawan, Lovelyn H || Sapasap, Joanna Ashley I || Sepulveda, Isabela Shiloh G || Silva, Hanna Marie C || Sepulveda, Wilborn
                          • Abstract | pdf Pdf
                          • This study delves into the impact of digital learning games on the cognitive abilities of Senior High School STEM students at a Metro-Pacific Healthcare Educational Institution. Employing an Exploratory sequential mixed methods design, the investigation comprises 318 quantitative phase respondents and 10 qualitative phase participants from both Grade 11 and Grade 12, selected through purposive sampling. Utilizing statistical measures such as mean, standard deviation, and Pearson correlation coefficient in the quantitative phase and Braun & Clarke thematic analysis for the qualitative phase, the study reveals a substantial positive influence of digital game-based learning on student motivation. The findings underscore the significance of integrating digital learning games into the curriculum, emphasizing their alignment with lesson themes. This strategic integration enhances student engagement and effectively addresses challenging areas. Educators are encouraged to leverage these games as tools for efficient oversight of student progress. The study advocates for a proactive approach, urging teachers to incorporate technology in education to cultivate a positive impact on student motivation and overall learning experiences. By integrating digital learning games into teaching practices, educators can tailor lessons to specific themes, fostering a dynamic learning environment. This research highlights the potential for technology to enhance educational outcomes, providing valuable insights into leveraging digital tools for effective STEM education in Senior High School settings.


                              • The Effect of Profitability, Leverage, and Firm Size on Tax Avoidance
                                Original Research Article
                                Country Indonesia
                              • Pages 68-75
                              • Muhammad Dagan Valentiono || Rizal Effendi || Pipit Fitri Rahayu || Meti Zuliyana
                              • Abstract | pdf Pdf
                              • This study examines the influence of profitability, leverage, and firm size on tax avoidance in food and beverage manufacturing companies listed on the Indonesia Stock Exchange (IDX) from 2020 to 2023. Although legally permissible, aggressive tax avoidance practices may reduce government tax revenue and undermine fiscal fairness. Using a quantitative approach with an associative design, the study analyzes 10 purposively selected companies based on secondary data from annual financial statements. Tax avoidance is measured using the Cash Effective Tax Rate (CETR), while the independent variables include Return on Assets (ROA), Debt to Equity Ratio (DER), and the natural logarithm of total assets. The multiple linear regression results show that profitability and leverage significantly affect tax avoidance, whereas firm size has no significant effect. Simultaneously, all variables collectively influence tax avoidance. These findings contribute to the literature on corporate taxation and provide practical insights for companies and tax authorities.


                                  • Exploring the Impact of Unemployment on the Standard Of Living in Katutura Central, Windhoek
                                    Original Research Article
                                    Country Namibia
                                  • Pages 76-84
                                  • Beaulah P. Gabriel || Dr Moses Waiganjo
                                  • Abstract | pdf Pdf
                                  • The purpose of this study was to explore the impact of unemployment on the standard of living in Katutura Central, Windhoek. The study analysed the impact of unemployment on the standard of living in Katutura Central, Windhoek, a highly concentrated urban township typically shaped by socio-economic exclusion. Despite government efforts to stem unemployment at a national level, the area is still confronted with affectedly higher rates of unemployment among the 19- to 59-year-old age group. Employing a qualitative research approach, the study employed open-ended questionnaires to examine the lived experience of the unemployed residents as well as the impacts of unemployment on housing, education, health, and overall well-being. The findings are that the underlying causes of unemployment in Katutura Central are structural, such as low education levels, limited access to formal employment, and insufficient public facilities, these issues cause a decrease in living conditions, such as the existence of overcrowded informal settlements, inadequate coverage of clean water and electricity, as well as increased exposure to health and social risks. The study is rooted in the search and frictional theories of unemployment, which explained in depth the challenges of labour market mobility and employment matching in low-resource city environments. Discoveries stress the necessity of evidence-based policy interventions such as vocational training, in-place employment support, and inclusive labour law. By focusing on an underrepresented group in national statistics, the research provides critical data regarding the connection between unemployment and standards of living, making evidence-based recommendations for boosting socio-economic resilience in Katutura Central and other urban settlements.


                                      • Strategic Leadership and Organizational Performance: A Conceptual Review and Lessons for Organizations in Kenya
                                        Original Research Article
                                        Country Kenya
                                      • Pages 85-93
                                      • Irungu, Joseph Wairagu || Kibas, Peter B.
                                      • Abstract | pdf Pdf
                                      • In an increasingly dynamic and uncertain global environment, strategic leadership has emerged as a critical determinant of organizational performance. Yet, the relationship between strategic leadership and performance remains conceptually ambiguous and empirically underexplored, particularly within developing economies such as Kenya. This paper presents a conceptual review that synthesizes existing theoretical and empirical literature to examine how strategic leadership influences organizational performance and the contextual factors that shape this relationship. Anchored on the Upper Echelons Theory, Contingency Theory, and Dynamic Capabilities Theory, the paper develops an integrative framework linking strategic leadership dimensions –visionary direction, ethical stewardship, strategic flexibility, and talent empowerment – to multidimensional measures of organizational performance. The framework further posits that organizational learning and innovation capability mediate this relationship, while institutional and environmental factors moderate it. The analysis reveals that leadership effectiveness is contingent upon contextual alignment and the development of dynamic capabilities that enhance organizational adaptability. For Kenyan organizations, strategic leadership requires not only foresight and innovation but also ethical grounding and systemic accountability. The paper contributes to leadership and performance literature by providing a context-sensitive conceptual model suitable for testing in emerging economies. It concludes with practical lessons for managers and policymakers on embedding strategic leadership in organizational systems and offers directions for future empirical research to validate and extend the proposed propositions.


                                          • Adoption of Green Innovation and International Market Access among Horticultural Agribusiness Smes in Kenya: Evidence from A Case‑Study
                                            Original Research Article
                                            Country Kenya
                                          • Pages 94-103
                                          • Irungu Joseph Wairagu || Chege, Catherine N.
                                          • Abstract | pdf Pdf
                                          • Kenya’s horticultural sector is a major contributor to foreign exchange earnings and rural employment, yet small and medium‑sized enterprises (SMEs) in this sector face mounting pressure to comply with increasingly stringent international sustainability and environmental standards. This article examines how green innovation practices influence international market access for a horticultural agribusiness SME in Kiambu County, Kenya. The study adopts a descriptive single‑case design and draws on primary data from semi‑structured interviews and questionnaires administered to management and technical staff, complemented by secondary data from export records and regulatory documents. Green innovation is conceptualised through four dimensions –eco‑friendly farming practices, resource efficiency practices, green product and process innovations, and environmental management systems and certifications – with government regulation examined as a moderating factor. The findings indicate that the SME has substantially adopted green innovation practices, which have enhanced product quality, compliance with international standards, buyer confidence, and export growth, although challenges related to certification costs, regulatory complexity, and financing constraints persist. The article argues that green innovation functions simultaneously as a strategic response to global value‑chain pressures and a source of competitive advantage for horticultural SMEs, but its effectiveness remains contingent on supportive regulatory and institutional frameworks. Implications are drawn for SME managers, policymakers, and development partners seeking to leverage green innovation for export competitiveness.


                                              • Restructuring the National Research Infrastructure: the Indonesian Case
                                                Original Research Article
                                                Country Indonesia
                                              • Pages 104-111
                                              • Yustina Nita Sulistami || Umi Salama || Gani Soehadi || Melania Hanny Aryantie || Kusumawardhani, D
                                              • Abstract | pdf Pdf
                                              • Purpose: This study asserts that Indonesia’s 2021 research policy reform, despite its ambitious scope, has not achieved its intended improvements in national research governance. By evaluating strengths and weaknesses from the lens of service managers and researcher end-users, the study demonstrates the urgent need for targeted policy interventions to bolster Indonesia’s research infrastructure. Design/Methodology/Approach: This investigation adopted a qualitative single-case design to enable an in-depth examination. Primary data were collected through open surveys and semi-structured interviews involving 65 purposively sampled stakeholders (25 service providers and 40 researchers). Focus group discussions facilitated validation and collaborative solution development. The two-stage analytical framework combined the mutually exclusive collectively exhaustive (MECE) principle for systematic problem structuring with the Metaplan technique for stakeholder analysis. Findings: Intended to address resource duplication and fragmentation, the centralization reform, resulted in new operational and organizational barriers instead. The study identified four key challenges: (1) unclear role definitions, which have left managers and researchers uncertain about responsibilities; (2) the geographical dispersion of facilities, which has prompted substantial access problems for users; (3) persistent information silos, which hamper knowledge sharing and collaboration; and (4) complicated bureaucratic procedures due to insufficient IT support. As a result, early reform efforts have rendered the system more centralized but less accessible, producing a more rigid research ecosystem that fails to meet the evolving needs of Indonesia's scientific community. Originality/Value: This paper is the first comprehensive, empirical analysis of top-down centralization of research infrastructure management in a developing country. It argues that organizational agility—specifically clear communication, user-centric processes, and adaptable governance—is crucial to the success of such reforms. The analysis contends that structural consolidation alone will not yield intended results. Its evidence-based findings inform policymakers in Indonesia and offer guidance to others considering similar measures.