Dr. Santi Gopal Maji

Commerce Department

Designation: Assistant Professor

Joined NEHU on

16-02-2010

Qualifications:

M Com, PhD (The University of Burdwan), DBM (ICFAI)

Area of Interest

Accounting and Finance

Area of interest:

Intellectual Capital; Sustainable Development and Corporate  Sustainability; Risk Management  and Corporate Finance

Experience     : 14 years 

Awards:

1. Best Paper Awards

  1. 5th International Conference on Role of Innovation in Business, IFIM Business School, Bangalore, 2013.
  2. RDA’s 15th International Conference on Advances & Challenges in Global Business, Management, Economics, Tourism and Information technology, Pondicherry, 2014.
  3. International Annual Conference on Business Research and Management Practices in Global Environment, Alliant International University, San Diego, California, USA, 2015 (Co-authors S. Hussein and N.M.Panda)
  4. RDA’s 17th International Conference on Contemporary Issues & Innovations in Global Business, Management, Economics, Tourism and Information & Communication Technology, November, 26-27, 2015 at Goa.
  5. International Conference on Management Practices for the New Economy (ICMAPRANE), February 10-11, 2017 at Jaipuria Institute of Management, Noida.

2. South-South and Triangular Scholarship (SSTC) for participating ILO 8th Social and     Solidarity Economy Academy at Seoul, South Korea during 26th – 30th June, 2017

Ph.D Supervised

SL No Ph.D. Thesis Title Name of the Scholar Date of Award
1 Budgeting in Oil Refineries of Iraq: A Case Study of North Refineries Company Saad Salih
Hussein
07/07/2016
2 Relationship Between Corporate Disclosure and Firm Characteristics: A Study on Selected Indian Companies Sunil Nandi 28/11/2016
3 Evolution and Emerging Trend in Work-Life Balance – A Meta Analysis Gitika Talukdar 28/08/2017
4 Relationship of Market Structure and Efficiency with Performance: An Empirical Investigation into General Insurance Sector of India Sapina Yasmin 20/04/2018
5 Corporate Sustainability Performance and Financial Performance: A Study on Select Companies from Asia Najul Laskar 25/5/2018
6 Capital, Competition and Risk Taking Behaviour: Empirical Evidence from Select Indian Commercial Banks Preeti Hazarika 08/10/2018
7 Intellectual Capital and Firm Performance in Indian Manufacturing Sector: An Empirical Investigation Mitra Goswami 26/04/2019

Publications

In Journal:

  1. Ghosh, S.K. and Maji, S.G. (2019), “Profitability of Banks in India: Impacts of Market Structure and Risk”, Journal of Applied Finance and Banking, Vol 9, No. 6, pp. 181-202.
  2. Maji, S.G. and Hazarika, P. (2019), “ Competition Stability or Fragility?: Evidence from Indian banking Sector, SCMS Journal of Indian Management, Vol. XVI, No. 2, pp. 59-72, Scopus Indexed.
  3. Maji, S.G. and Goswami, M. (2018), "IC disclosure practices in India using a comprehensive disclosure framework: A study of knowledge-based companies", Journal of Indian Business Research, Vol. 10, No 4, pp.345-363, Scopus Indexed.
  4. Laskar, N. And Maji, S.G. (2018). “Disclosure of corporate sustainability performance and firm performance in Asia”, Asian Review of Accounting, Vo. 26, No 4, pp. 414 – 443, Scopus Indexed.
  5. Maji, S.G. and Goswami, M. (2018), “Quality of Intellectual Capital Disclosure in India: A Study of Knowledge-based and Traditional Sector”, Research Bulletin, Vol. 44, No. 1, pp. 121-138.
  6. Maji, S.G. and Hazarika, P. (2018), “Capital regulation, competition and risk-taking behavior of Indian banks in a simultaneous approach”, Managerial Finance, Vol. 44, No. 4, pp. 459-477, Scopus Indexed.
  7. Maji, S.G. and Hazarika, P. (2017), “Testing the impact of Competition on Risk of Indian Commercial banks: A Comparative Analysis”, Research Bulletin, Vol. 43, No. 3, pp. 74 – 90.
  8. Maji, S.G. and Goswami, M. (2017), “Determinants of Credit risk of Indian Banks: A study on pre and post structural break”, The Management Accountant, Vol. 52, No. 11, Pp. 46-63.
  9. Maji, S.G. and Goswami, M. (2017), “Intellectual capital and firm performance in India: a comparative study between original and modified value added intellectual coefficient model”, International Journal of Learning and Intellectual Capital, Vol. 14 No. 1, pp.76-89, Scopus Indexed.
  10. Laskar, N. and Maji, S.G. (2017), “Corporate sustainability performance and firm performance: evidence from India and South Korea”,  International Journal of  Corporate Strategy and Social Responsibility, Vo. 1 No.2, pp.118 – 140.
  11. Laskar, N. and Maji, S.G. (2017), “Corporate Social Responsibility Performance and Firm Performance: A Cross Country Analysis from Asia”, IPE Journal of Management, Vol. 7 No. 1, pp. 138-148.
  12. Laskar, N., Chakraborty, T.P and Maji, S.G. (2017), “Corporate Sustainability Performance and Financial Performance: Empirical Evidence from Japan and India”, Management and Labour Studies, Vol. 42 No. 12, pp. 88-106.
  13. Maji, S.G. and Goswami, M. (2016), “Intellectual Capital and Firm Performance in Emerging Economies: The case of India”, Review of International Business and Strategy, Vol. 26 No. 3, pp. 410-430, Scopus Indexed.
  14. Maji, S.G. and Hazarika, P. (2016), “Does Competition Influence the Financial Soundness of Banks? Evidence from the Indian Banking Sector”, Indian Journal of Finance, Vol. 10 No. 10, pp. 27-41, Scopus Indexed.
  15. Hussein, S.S., Maji, S.G., and Panda, N.M (2016), “The association between budget goal clarity and managerial performance in Iraqi oil refinery: the role of budget goal difficulty and budget participation”, Middle East Journal of Management, Vol. 3 No. 4, pp.343-358.
  16. Maji, S.G. and Hazarika, P. (2016), “Bank capital and risk adjustment decision in emerging markets: the case of India”, International Journal of Financial Services Management, Vol. 8 No. 3, pp. 272-289.
  17. Laskar, N. and Maji, S.G. (2016), “Disclosure of Corporate Social Responsibility and Firm Performance: Evidence from India”, Asia-Pacific Journal of Management Research and Innovation, Vol. 12 No. 2, pp. 145-15.
  18. Laskar, N. and Maji, S.G. (2016), “Corporate sustainability reporting practices in India: myth or reality?”, Social Responsibility Journal, Vol. 12 No. 4, pp. 625-641, Scopus Indexed.
  19. Maji, S.G. and Hazarika, P. (2016), “Factors Affecting Credit Risk of Indian banks: Application of Dynamic Panel Data Model”, Research Bulletin, Vol.42 No. I, pp. 85-96.
  20. Ghosh, S.K. and Maji, S.G. (2015), “Empirical Validity of Value Added Intellectual Coefficient Model in Indian Knowledge Based Sector”, Global Business Review, Vol. 16 No.6, 2015, pp. 947–962, Scopus Indexed.
  21.  Maji, S.G (2015), “Risk-Based Capital, Human Capital and Risk of Indian Banks: Combining Insight from Panel Data Regression and Quantile Regression”, Journal of Banking, Information Technology and Management, Vol. 12 No.2, pp. 48-59.
  22. Maji, S.G. and Goswami, M. (2015), “Value Relevance of Intellectual Capital in Indian Pharmaceutical Sector: Does Size of Firm Matter?”, Research Bulletin,  Vol.41 No.2, pp.85-103.
  23. Maji, S.G. and Goswami, M. (2015), “The Journey of IC Research: Reflections from the Past two Decades”,  Asian Journal of Research in Banking and Finance, Vol. 5 No. 6, pp. 85-102, doi:  10.5958/2249-7323.2015.00075.9.
  24. Maji, S.G. and De, U.K. (2015), “Regulatory Capital and Risk of Indian Banks: A Simultaneous Equation Approach”, Journal of Financial Economic Policy, Vol. 7 No. 2, pp. 140-156, Scopus Indexed.
  25. Maji, S.G. and Laskar, N. (2014), “Corporate Sustainability Performance and Financial Performance: Empirical Evidence from India”, Journal of banking, Information Technology and Management, Vol. 11 No.2, pp. 62-71.
  26. Ghosh, S.K. and Maji, S.G. (2014), “The Impact of Intellectual Capital on Bank Risk: Evidence from Indian Banking Sector”, The IUP Journal of Financial Risk Management, Vol. XI No.3, pp. 18-38.
  27. Das, U. and Maji, S.G. (2014), “Turning Cost Cutting into Cost Competitiveness: Empirical Evidence from Some Selected Companies”, The Management Accountant, Vol. 49 No.5, pp. 38 – 45.
  28. Maji, S.G. and Nandi, S. (2014), “Family Control, Executive Compensation and Corporate Disclosure: An Empirical Analysis”, Business Insight: Journal of the Department of Commerce, B.U., Vol. 1, No. 1, pp. 89-100.
  29. Maji, S. G., Panda, N.M. and Hussein, S.S (2013), “Speed of Achieving Budgeted Targets: A Study on Selected Oil Refineries of Iraq”, The Journal of World Economic Review, Vol. 8  No. 2, pp. 141-151.
  30. Maji, S. G. and Dey, S. (2013), “Determinants of Dividend Policy in the Indian Banking Sector”, Interdisciplinary Journal of Management & Behavioural Sciences (IJMBS),  Vol. 2 No.2, pp. 26-36.
  31. Maji, S. G. and Dey, S. (2012), “Cash Conversion Cycle, Size of Firms and Corporate Profitability: A Study on Indian Chemical Sector”, Journal of Management Research in Emerging Economies,  Vol.2 No.2, pp.58-71.
  32. Ghosh, S.K. and Maji, S.G. (2012), “Impact of Intellectual Capital on Firm Performance: An Empirical Study on Chemical and Banking Sectors in India”, Indore Management Journal, Special Issue, pp. 42-55.
  33. Maji, S. G. and Dey, S. (2012), “Credit and Insolvency Risks of Indian Commercial Banks: Do Size and Capitalization Matter?”, JM  International Journal of Finance,  Vol. 2 No. 1, pp. 47-59.
  34. Maji, S.G., Dey, S. And Jha, A. K. (2011) Insolvency Risk of selected Indian Commercial Banks: A Comparative Analysis”, International Journal of Research in Commerce, Economics and Management, Vol. 1 (5), Pp. 120-124.
  35. Maji, S. G. and Dey, S. (2010), “Credit Card Frauds and the Means to Prevent Them”, SNS Journal of Marketing, Vol. 1, pp. 64-69.
  36. Maji, S. G. and Dey, S. (2007), “Retail Banking in Indian Commercial Banks: A Study”, Banking Finance, Vol. XX, pp. 5-10.
  37. Maji, S. G. and Dey, S. (2007), “Mergers and Acquisitions”,  Yojana, Vol. 51, pp. 62-64.
  38. Maji, S. G. and Nandi, S. (2007), “Integrated Activity Based Costing and Economic Value Added System in Manufacturing Organization: A Case Study”, The Chartered Accountant , Vol. 56,  ISSN 0009-188X, pp.487-492.
  39. Maji, S. G and Ghosh, S.K. (2007), “Determinants of Capital Structure of Indian Companies: Pecking Order or Trade-off Hypothesis”, IUP Journal of Applied Finance, Vol. 13, pp.5-16.
  40. Maji, S. G. and Dey, S. (2007), “Bancassurance: An Indian Scenario”, The Insurance Times, Vol. XXVII, pp. 21- 25.
  41. Dey, S. and Maji, S.G. (2006), “Need to Improve Customer Service in Banks: An Indian perspective”, The Management Accountant,  Vol. 41 No. 12, Pp. 957-960.
  42. Maji, S. G. and Dey, S. (2006), “Productivity and Profitability of Select Public Sector and Private Sector Banks in India: An Empirical Analysis”, IUP Journal of Bank Management,  Vol. V, pp. 59-67.
  43. Ghosh, S.K. and Maji, S.G. (2016), “Impact of Operating Leverage on Profitability: An Empirical Study on Selected Indian Industries”, The Management Accountant, Vol. 41 No. 8, pp. 660- 667.
  44. Ghosh, S.K. and Maji, S.G. (2004), “Working Capital Management Efficiency: A Study on the Indian Cement Industry”, The Management Accountant, Vol. 39 No. 5, pp. 363-372.
  45. Ghosh, S.K. and Maji, S.G. (2003), “Utilisation of Current Assets and Operating Profitability: An Empirical Study on Cement and Tea Industries in India”, Indian Journal of Accounting, Vol. XXXIV  No.1, pp. 52-55.
  46. Maji, S. G. and Dey, S. (2003), “Management of NPAs in Urban Co-operative Bank: A Case study of Khatra People’s Co-operative Bank”, The Management Accountant, Vol. 38 No. 3, pp.195-207.

In Edited Volume

  1. Maji, S.G. (2017), “Towards SSE: The Role of Women’s Participation”, Academy on Social and Solidarity Economy: Innovative Ecosystems for Solidarity Economy Policies and South-South Cooperation, ILO  Publication based on the work of the South-South Scholars, Seoul, pp. 20-22.
  2. Maji, S.G. and Hazarika, P. (2014), “Competition and Bank Risk: Evidence from Indian Banking Sector”, in Banerjee, P.; Madhukar, V. & Kumar, A. (Edn.), Global Performance Challenges: Building and Sustaining Competitiveness, Excel India Publishers, New Delhi, pp. 28-39.
  3. Maji, S.G., N.M. Panda and S.S. Hussein (2014), “Impact of Demographic Factors on Job Satisfaction: A Study on North Refineries Company of Iraq”, in Banerjee, P.; Madhukar, V. & Kumar, A. (Edn.), Global Performance Challenges: Building and Sustaining Competitiveness, Excel India Publishers, New Delhi, pp. 347-357.
  4. Maji, S.G., N.M. Panda and S.S. Hussein (2014), “Budget Efficiency and Firm Performance: Evidence from Iraqi Oil Refineries”, in Adigal, V.S. & Mehta, M.C. (Edn.), Changing Finance and Economic Perspective, Bharati Publications, New Delhi,  pp. 248-255.
  5. Maji, S.G. and Hazarika, P. (2014), “Competition in the Indian Banking Sector: A Panel Data Analysis”, , in Adigal, V.S. & Mehta, M.C. (Edn.), Changing Finance and Economic Perspective, Bharati Publications, New Delhi, Pp. 287-296, co-author P. Hazarika
  6. Yasmin, S and Maji S G (2014), “Influence of Financial Performance Indicators on Market Share of General Insurance Companies in India: A Study”, in Bhakar, S.S.; Bhatnagar, V.K. & Banerjee, R. (Edn.), Sustainability Management and the Power of Innovation, Bloomsbury Publishing India Pvt. Ltd., Pp. 143-154
  7. Maji, S G and Dey, S (2012), “Intellectual Capital and its Measurement: A Critical Analysis”, Subrahmanian, M. & Udhayanan, P (Edn.), Redefining the DNA of Business, Anuragam, Chennai,  Pp. 488-493.
  8. Maji, A K and Maji S G (2012), “An Information Technology based Framework for improving Agricultural Credit delivery system in India”, in Bhakar, S.S; Singh, T; Yadav, K.K & Mehra, A.(Edn.), Transformation and Survival of Business Organizations: Challenges and Opportunities, Macmillan Publication, Pp. 523-530.
  9. Maji, S G; Dey, S and Jha, A K(2011), “Need to adopt Green Banking Products and Services in India”, in Mu. Subrahmanian (Edn.), Creativity and Innovation for Challenging Times:Theory and Concepts, Anuragam, Chennai,  Pp. 62-67, co-author
  10. Maji, A K and Maji S G  (2011) “A Secured Mobile Payment Model for Mobile Marketing in Developing Countries”, in Varghese, T. (Edn.), Marketing in the Post Recession Era, Excel India Publishers, New Delhi, 2011, Pp. 22 – 34, co-author A.K.Maji
  11. Maji, S G and Dey, S (2011), “Retail Banking in India: Problems and Remedies” , in K. Sivakumar (Edn.), Trends and Research in Management, CBA Publishers, Chennai, 2011,  Pp. 301-307.
  12. Maji, S G and Dey, S (2010), “Operational Efficiency of Commercial Banks in India: A Empirical Analysis”,  in James P S, Roji George and Roshna Varghese (Edn.), Rediscovering Finance & Banking, EXCEL India Publishers, N. Delhi, 2010, Pp. 29-43.
  13. Maji, S G and Dey, S (2009), “Cost Efficiency of Selected Public Sector and Private Sector Banks in India: An  Empirical Study”, in James P S, Roji George and Roshna Varghese (Edn) Finance & Banking – A Collection of Contemporary Research, EXCEL India Publishers, N. Delhi, 2009, Pp. 47-55.

Papers presented in seminar/conference

International:

  1. Annual Banking Conference 2018, Organised by Bangladesh Institute of Bank Management during November 7- 8 at Dhaka and presented a paper entitled “Profitability of Banks in India: Impacts of Market Structure and Risk”.
  2. Annual Banking Conference 2017, Organised by Bangladesh Institute of Bank Management during November 26-27 at Dhaka and presented a paper entitled “Intellectual capital and bank Performance in India: An Application of Panel Data Quantile Regression”. 
  3. Academy on Social and Solidarity Economy: Innovative Ecosystems for Solidarity Economy Policies and South-South Cooperation, Organized by ILO and Global Social Economy Forum, during June 26-30, 2017 at Seoul, South Korea and published a paper entitled “Towards SSE: The Role of Women’s Participation”.  
  4. International Conference on management Practices for the New economy (ICMAPRANE), Organized by Jaipuria Institute of Management during February 10-11, 2017 and presented paper entitled “Regulatory Capital, Degree of Competition and Risk Taking Behaviour of Indian Banks in a Simultaneous Approach”.
  5. 5th Annual international Conference on Sustainability (SUSCON 5), Organized by IIM Shillong during March 17-19, 2016 and presented paper entitled “Corporate Sustainability Performance and Financial Performance: Empirical Evidence from Japan and India”.
  6. RDA’s 17th International Conference on Contemporary issues & innovations in Global Business, Management, Economics, Tourism and Information & Communication  technology, Organized by RDA, at Goa during November 26-27, 2015 and presented paper entitled “Risk based capital, Human capital and risk of Indian Banks: Combining Insight from Panel data regression and Quantile regression”.
  7. 11th International Conference on Business and Finance organized by IBS Hyderabad during January 8-9, 2015 and presented two papers entitled (i) “Intellectual Capital and Firm Performance in India: A Comparative Study between Knowledge Based Sector and Traditional Sector”, and (ii) “Corporate Sustainability Reporting Practices in India: Myth or Reality.
  8. RDA’s 15th International Conference on Advances & Challenges in Global Business, Management, Economics, Tourism and Information technology, organized by Research Development Association & Research Development Research Foundation, Jaipur in Pondicherry during November 21 -22, 2014 and presented a paper entitled “Corporate Sustainability Performance and Financial Performance: Empirical Evidence from India”.
  9. International Conference on Global Performance Challenges – Building and Sustaining Competitiveness, organized by AMITY Business School, Gurgaon during September11-12, 2014and presented two papers entitled (i) “Competition and Bank Risk: Evidence from Indian Banking Sector and (ii) “Impact of Demographic Factors on Job Satisfaction: A Study on North Refineries Company of Iraq”.
  10. XI International Conference on Finance and Management (ICFBM-14) organized by University Department of Commerce and Business management, Ranchi University, Ranchi during July 11-12, 2014 and presented two papers titled (i) “Budget Efficiency and Firm Performance: Evidence from Iraqi Oil Refineries”, and (ii) “Competition in the Indian Banking Sector: A Panel Data Analysis”.
  11. International Conference on Sustainability Management and the Power of Innovation, organized by Prestige Institute of Management, Gwalior, during 10-12th January 2014 and presented a paper entitled “Influence of Financial performance Indicators on Market Share of General Insurance Company in India: A Study”.
  12. India Finance Conference, organized by IIM Ahmedabad, IIM Bangalore and IIM Calcutta, during 18-19th December, 2013 and presented a paper entitled “Impact of Intellectual Capital on Credit and Insolvency Risks of Indian Commercial Banks: An Empirical Investigation”.
  13. International Conference on Economics, Business and Management Organized by Serial Publication, New Delhi on 13th September, 2013 and presented a paper entitled “Speed of Achieving Budgeted Targets: A Study on Selected Oil Refineries of Iraq”.
  14. International Conference on Finance and Business Management (ICFBM - 13) organized by Society of Technical and Management Professionals (STMP), Haridwar, during 15-16thJune, 2013 and presented a paper entitled “Determinants of Dividend Policy in the Indian Banking Sector”.
  15. 5th International Conference on Role on Innovation in Business organized by IFIM Business School, Bangalore, during 16-17th May, 2013 and presented a paper entitled “An Empirical Investigation of VAIC and Extended VAIC Methods in Indian Knowledge Based Sector”.
  16. Conference on Excellence in Research and Education 2012 (CERE 2012), organized by IIM Indore, during 10-13th May 2012 at IIM Indore and presented a paper entitled “Impact of Intellectual Capital on Firm performance: An Empirical Study on Chemical and Banking Sector”.
  17. International Conference on Transformation and survival of Business Organization: Challenges and Opportunities, organized by Prestige Institute of Management, Gwalior, during 28-30 December, 2011 and presented a paper entitled “An Information Technology based Framework for improving Agricultural Credit delivery system in India”.
  18. International Conference on Role of Information Technology in Shaping World Economy, organized by S.S. P.G. College, Shahajanpur during 20-21 December, 2009 and presented a paper entitled “Role of Information Technology in the Indian Banking System”.
  19. International Conference on Business Challenges and Opportunities in South Asia, organized by Punjab Commerce and Management Association during 24-25 October, 2009 and presented a paper entitled “Problems of Retail Banking in India: Some Issues”.

National Conference/Seminar:

  1. National conference on Redefining the DNA of Business: Challenges & Opportunities Ahead, organized by Department of Management Studies ,Easwari  Engineering College, Chennai, held on 2nd November, 2012 at Chennai and presented a paper entitled “Intellectual Capital and its Measurement: A Critical Analysis”.
  2. National Conference on Creativity & Innovations for Challenging Times,  organized by Department of Commerce Studies, Jaya Engineering College, Chennai on 25th November, 2011 and presented a paper entitled “Need to adopt Green Banking Products and Services in India”
  3. National Conference on Trends & Research Management, organized by Oxford Engineering College, Tiruchirappally on 28th January, 2011 and presented a paper entitled, “Retail Banking in India: Problems and Remedies”
  4. National Conference on Emerging Dimensions in Marketing, organized by Saintgits Institute of Management, Kerala, during 19 – 20 November 2010, and presented a paper entitled “A Secured Mobile Payment Model for Developing Markets”.
  5. National Conference on Finance & Banking 2010, organized by Saintgits Institute of Management, Kerala, during 3 – 4 September, 2010 and presented a paper entitled “Operational Efficiency of Commercial Banks in India: An Empirical Analysis”.
  6. National Conference on  Finance & Banking, 2009, organized bySaintgits Institute of Management, Kottayam, during 28-29th August, 2009 and presented a paper entitled“Cost Efficiency of Selected Public Sector and Private Sector Banks in  India: An Empirical Study”
  7. Nation Seminar on Emerging trends in Cost and Financial Management, Jointly organized by Dept. of Commerce and Firm Management, Vidyasagar   University and ICWAI,  during 20-21  January, 2007 and presented a paper entitled “Integrated Activity Based Costing and  Economic Value Added System in Manufacturing  Organization: A Case Study”
  8. National Seminar on Technology and Business: Quest for Excellence, organized by the Department of Commerce, The University of Burdwan during 5-6 October, 2005 and presented a paper entitled “On Designing an Integrated Framework of Mobile E-Commerce”.

Any other:

Editorial board member:

  1. Journal of Human Resource Management, Science Publishing Group, New York, USA. ISSN: 2331-0707 (Print)?ISSN: 2331-0715 (Online)
  2. International Journal of Transformations in Business Management, IRA Publication, ISSN: 2231-6868
  3. International Journal of Research in Social Sciences and Humanities, IRA Publication, ISSN: 2249-4642

Reviewer:

  1. Journal of Financial Economic Policy (Emerald)
  2. International Journal of Learning and Intellectual Capital (Inderscience)
  3. International Journal of Corporate Strategy and Social Responsibility (Inderscience)
  4. International Journal of Emerging Markets (Emerald)
  5. International Journal of Indian Culture and Business Management (Inderscience)
  6. Asia-Pacific Journal of Management Research and Innovation (Sage)
  7. International Journal of Indian Culture and Business Management (Inderscience)
  8. European Research on Management and Business Economics (Elsevier)
  9. Indonesian Journal of Sustainability Accounting and Management