Asian Journal of Economics, Business and Accounting

Research on the Path Mechanisms and Spatial Spillover Effects of Digital-Intelligent Empowerment on the High-Quality Development of the Cultural Industry

Lili Gao, Tiancheng Chen — Mon, 26 Oct 2026 00:00:00 +0000

Digital-intelligent transformation has become a key driver of industrial upgrading and regional development, yet its effects on the cultural industry remain underexplored, particularly regarding transmission mechanisms and spatial spillovers. Using provincial panel data from 31 provinces in China from 2014 to 2023, this paper constructs comprehensive indices of digital-intelligent transformation and the high-quality development of the cultural industry through the entropy method, and empirically examines the direct effects, mediating mechanisms, and spatial spillover effects of digital-intelligent transformation using fixed-effects models, mediation models, and spatial Durbin models. The results show that, first, digital-intelligent transformation significantly promotes the high-quality development of the cultural industry, and this conclusion remains robust after endogeneity tests and a series of robustness checks. Second, cultural capital accumulation and cultural consumption structure upgrading are important transmission channels through which digital-intelligent transformation empowers the high-quality development of the cultural industry, capturing production-side and consumption-side mechanisms respectively. Third, the empowering effect of digital-intelligent transformation exhibits significant regional heterogeneity, with the effect being more prominent in regions with higher levels of economic development. Fourth, digital-intelligent transformation generates significant spatial spillover effects, and at the current stage, interregional relations are characterized by competition effects and siphon effects, with the indirect effect on neighbouring regions being negative while the total effect remains positive. These findings suggest that digital-intelligent transformation not only drives local cultural industry development but also reshapes regional patterns through spatial interactions. The paper provides theoretical and empirical evidence for advancing digital-intelligent transformation in the cultural industry and for promoting coordinated regional development.

Product Development Strategy and Performance of Milk Trading Enterprises in Garissa and Tana River Counties Kenya

Abdiweli Mohamed, Bashir M. Maalim, Ahmed M. Mohamed — Mon, 26 Oct 2026 00:00:00 +0000

Milk trading is a significant livelihood activity for people in pastoral regions. However, in Garissa and Tana River Counties, milk traders face significant performance challenges. Although research indicates that Ansoff growth strategies can help improve performance, most existing empirical studies reveal contextual, conceptual, methodological and theoretical gaps. Accordingly, this research addressed the identified gaps by assessing the influence of product development strategy on performance of micro-, small- and medium-sized milk trading enterprises in Garissa and Tana River Counties, Kenya. The study, anchored in the Ansoff Matrix Framework and the Balanced Scorecard Framework, adopted a pragmatist philosophy and a mixed-methods approach. It employed a cross-sectional explanatory research design. The target population comprised 270 milk traders, and a census approach was employed. Data were collected using structured questionnaires and an interview schedule. The instruments were pretested for reliability and validity. Descriptive and inferential statistics were used to analyse quantitative data, while thematic analysis was used for qualitative data. Frequency tables and narratives were used to present the findings. The study revealed that product development strategy was a statistically significant predictor of performance of micro-, small- and medium-sized milk trading enterprises in Garissa and Tana River Counties, Kenya (R² = 0.6118, B = 0.303, β = 0.247; p = .001). The key informant interviews reinforced the quantitative findings in indicating that infrastructure development and institutional support were associated with improved performance among dairy MSMEs. The study recommends investment in product innovation. The study contributes to the evidence base for developing the milk sector in Garissa and Tana River Counties by providing empirical evidence on adding value to milk products.

The Influence of Social Media Marketing Intensity on Sales Performance of Selected Businesses in the Retail Sector: A Case of Iringa Municipality

Mabala Andrea Mwansoko, Blandina Kisawike — Wed, 28 Oct 2026 00:00:00 +0000

This study examined the influence of social media marketing intensity on sales performance among selected retail businesses in Iringa Municipality, Tanzania. Social media marketing intensity was assessed through platform diversity, posting frequency, customer engagement and promotional activity. The study was grounded in Uses and Gratifications Theory and the Resource-Based View. A quantitative approach and a descriptive cross-sectional design were used. Data were collected from 71 purposively selected retail business owners in the Gangilonga, Kihesa and Ilala wards, from a population of 246 licensed retail businesses and analysed using SPSS version 26 using frequencies, percentages, medians and modes. All four indicators recorded a median and a mode of 4 (Agree). Agreement was 84.5% for platform diversity, 85.9% for posting frequency, 87.3% for customer engagement and 94.4% for promotional/sales outcomes, with the latter showing the strongest concentration and no disagreement. The findings indicate a consistently positive perceived association between active social media marketing and sales-related outcomes among the sampled businesses. However, the cross-sectional, purposive and self-reported design does not establish causality or statistical generalisation. The study recommends a manageable multi-platform strategy, consistent and relevant content, prompt customer engagement, selective use of paid promotion and simple tracking of enquiries and sales linked to social media activity.

Financial Management Practices, IFMIS Adoption, and Perceived Performance of County Governments in Kenya: A Cross-sectional Survey

Charles Kipsang Rotich, Issack Mokono Abuga, Christopher Mutembei — Wed, 28 Oct 2026 00:00:00 +0000

This study examined associations among financial management practices (FMP), adoption of the Integrated Financial Management Information System (IFMIS), and treasury officials' perceptions of county-government performance in Kenya, including a proposed FMP-by-IFMIS interaction. A cross-sectional survey approached 127 treasury officials from 15 counties across six economic blocs, of whom 98 returned questionnaires (77.2%). Official budget-implementation and audit publications provided institutional context but were not incorporated into the respondent-level regression. On five-point agreement items, the arithmetic mean of the item means was 3.7925 for IFMIS adoption and 3.5884 for perceived performance. The reported regression sums of squares yielded R² = .8919 and F(3, 94) = 258.49 (nominal p < .001); the reported interaction coefficient was positive (B = 1.030, SE = .050). However, the transformation of the model variables, several identical marginal response profiles across distinct items, the lack of a reduced-model comparison, and unadjusted within-county clustering limit the interpretation of moderation. The evidence describes respondents' perceptions and exploratory statistical associations, not independently verified improvements in public services or fiscal outcomes. Reproducible measurement and county-aware analyses are required to establish the conditional relationship.

Financial Strain Among Nurses and Midwives in Northern and Southern Ghana: A Cross-sectional Survey

Sat, 31 Oct 2026 00:00:00 +0000

Aims: To describe financial strain, coping practices and perceived employment-related consequences among nursing and midwifery respondents in Northern and Southern Ghana.

Study Design: Cross-sectional online survey.

Place and Duration: Ghana, January–March 2026.

Methodology: Responses were collected through a voluntary, non-probability survey circulated on professional union social-media platforms. The updated dataset comprised 1,406 submissions, including 548 from Northern Ghana and 858 from Southern Ghana. Financial circumstances and perceived occupational consequences were summarised descriptively; the reported analyses also included regional comparisons and exploratory adjusted models.

Results: Salary was regarded as insufficient by 1,331 respondents (94.7%), while 1,171 (83.3%) reported financial difficulties always or frequently. Loans had been taken by 1,204 (85.6%), and 1,201 (85.4%) reported no supplementary income. Family responsibilities (80.0%) and housing expenditure (74.4%) were commonly reported burdens. Employer financial support was absent according to 1,360 respondents (96.7%). Negative or very negative perceived effects on job satisfaction were reported by 1,044 (74.3%). Overall, 895 respondents (63.7%) had considered leaving the profession. In exploratory adjusted models, frequent financial difficulty was associated with considering leaving (adjusted odds ratio 2.23; 95% confidence interval 1.52–3.27) and reporting effects on work (2.10; 1.48–2.98). The frequency of financial difficulty was similar across zones.

Conclusion: Financial strain and borrowing were commonly reported among respondents, alongside perceived occupational consequences. The non-probability design and cross-sectional self-reports limit population generalisation and causal interpretation.