IOSR-JBM   Volume-28 ~ Issue-1 ~ January 2026

Abstract: The paper has investigated how mergers and acquisitions (M&As) influence strategic development with reference to a merger of the two Access Bank Zambia and Atlas Mara. Quantitative data were gathered through the use of a mixed-methods explanatory sequential design on 109 employees, managers and customers with 15 interviews with senior management and industry experts being obtained as qualitative data. Secondary financial information was also used to evaluate the performance after merger. The SPSS statistical analysis was done in the form of the descriptive statistics, correlation and regression to assess the market position, operational efficiency, financial performance and strategic growth and qualitative data were thematically analysed.......

Keywords: Mergers and acquisitions, strategic growth, market position, operational efficiency, financial performance.

[1]. Abokatum, A., & Asare, K. (2024). Impact Of Banking Mergers On Market Share And Competitive Advantage In Sub-Saharan Africa. Journal Of Banking And Finance Studies, 12(3), 45–62.
[2]. Accenture. (2023). Operational Efficiency In Post-Merger Banks: Trends And Best Practices. Accenture Research.
[3]. Al Zubi, O., & Obeidat, A. (2024). Financial Performance Analysis Of Bank Mergers In Emerging Markets. International Journal Of Finance And Banking Studies, 15(1), 101–118.
[4]. Barney, J. (1991). Firm Resources And Sustained Competitive Advantage. Journal Of Management, 17(1), 99–120.
[5]. Beck, T., Cull, R., & Jerome, A. (2013). Bank Mergers And Market Power: Evidence From Africa. World Bank Policy Research Working Paper No. 6545.

Abstract: This conceptual paper explores the effect of human capital reporting and disclosure on the firm value of companies listed on the Nairobi Securities Exchange (NSE). As global economies shift towards knowledge-based competition, the strategic importance of human capital is undeniable, yet its valuation and reporting remain inconsistent, particularly in emerging markets like Kenya. This study aims to address this gap by examining how investments in training, compensation, and technology, when disclosed, impact firm value, and how this relationship is moderated by firm size......

Keywords: Human Capital, Firm Value, Human Resource Accounting, Training and Development, compensation and benefit systems, technology infrastructure, firm size.

[1]. Abhayawansa, S., & Guthrie, J. (2016). Does Intellectual Capital Disclosure In Analysts' Reports Vary By Firm Characteristics? Accounting, Auditing & Accountability Journal, 35, 26-38. Https://Doi.Org/10.1016/J.Adiac.2016.09.002
[2]. Aggarwal, K. (2021). Human Resource Disclosure Practices In Indian Corporate Sector. Journal Of Commerce & Accounting Research, 10(4), 76–83.
[3]. Bae, J., & Kang, J. (2025). Employee Satisfaction, Firm Performance, And Stock Returns. Journal Of Financial And Quantitative Analysis. Advance Online Publication. Https://Www.Sciencedirect.Com/Science/Article/Abs/Pii/S0927538X25001842
[4]. Baldi, F., & Trigeorgis, L. (2020). Valuing Human Capital Career Development: A Real Options Approach. Journal Of Intellectual Capital, 21(5), 781-807. Https://Doi.Org/10.1108/JIC-06- 2019-0134
[5]. Barney, J. (1991). Firm Resources And Sustained Competitive Advantage. Journal Of Management, 17(1), 99-120. Https://Doi.Org/10.1177/014920639101700108

Abstract: This paper proposes a set of standardized cause-and-effect metrics – termed the Hotel CX Causal Metrics Standard – to quantify how customer experience (CX) improvements drive financial and operational performance in the hotel industry. Design/Methodology: We develop key metrics (e.g., Net Promoter Score impact on revenue per available room, service recovery return on investment, complaint recurrence rates) through a review of recent hospitality analytics literature and industry best practices. We define formulas for each metric and outline how data can be captured and benchmarked with limited resources (e.g., Excel aggregation of Property Management System and Customer Relationship Management exports)........

Keywords: Customer experience; Hospitality metrics; Net Promoter Score; RevPAR; Service recovery; Loyalty; Performance measurement; Data-driven decision-making.

[1]. Baehre, S., O’Dwyer, M., O’Malley, L., & Story, V. M. (2022). Customer Mindset Metrics: A Systematic Evaluation Of The Net Promoter Score (NPS) Vs. Alternative Calculation Methods. Journal Of Business Research, 149, 353–362. Https://Doi.Org/10.1016/J.Jbusres.2022.04.048
[2]. Baquero, A. (2022). Net Promoter Score (NPS) And Customer Satisfaction: Relationship And Efficient Management. Sustainability, 14(4). Mdpi. Https://Doi.Org/10.3390/Su14042011
[3]. Engin Tengilimoglu, & Yüksel Öztürk. (2024). The Effects Of Ewom Triggered Service Recovery On Customer Citizenship Behavior In The Hospitality Industry: The Moderating Role Of Failure Severity. International Journal Of Tourism Research, 26(4). Https://Doi.Org/10.1002/Jtr.2673
[4]. Hudson, S., & Hudson, L. (2023). Marketing For Tourism, Hospitality & Events. SAGE Publications Limited.
[5]. Journal Of Revenue And Pricing Management. (2025). Springerlink. Https://Link.Springer.Com/Journal/41272/Articles?Page=5&Utm_Source

Abstract: This study examines how artificial intelligence (AI) is reshaping teaching practices and classroom dynamics in contemporary education. As AI-based tools become increasingly embedded in schools, there is limited reflection on how these technologies influence the everyday experiences of teachers and students. To address this gap, the study adopts a mixed-methods approach, drawing on data from AI learning platforms, student and teacher surveys, and semi-structured interviews......

[1]. Aclu. (2023). Threatened By Algorithms: The Risk Of Ai In Public Schools. American Civil Liberties Union.
[2]. Creswell, J. W. (2014). Research Design: Qualitative, Quantitative, And Mixed Methods Approaches (4th Ed.). Sage Publications.
[3]. King, A. (1993). From Sage On The Stage To Guide On The Side. College Teaching, 41(1), 30–35.
[4]. Knewton & Carnegie Learning. (2023). Efficacy Report: Adaptive Learning In K-12 Mathematics. Joint Publication.
[5]. National Education Association (Nea). (2022). Ai In The Classroom: Teacher Workload And Professional Perspectives. Nea Research Brief.

Abstract: Purpose: The rapid expansion of social media has revolutionized how brands interact with consumers, especially in image-sensitive sectors such as skincare. In this dynamic digital landscape, social media influencers (SMIs) function as brand intermediaries, humanizing marketing messages through authentic storytelling and.....

Keywords: Social media influencers, credibility, attractiveness, purchase intention, skincare industry, Source Credibility Theory

[1]. De Veirman, M., Cauberghe, V., & Hudders, L. (2017). Marketing Through Instagram Influencers: The Impact Of Number Of Followers And Product Divergence On Brand Attitude. International Journal Of Advertising, 36(5), 798–828.
[2]. Freberg, K., Graham, K., Mcgaughey, K., & Freberg, L. (2011). Who Are The Social Media Influencers? A Study Of Public Perceptions Of Personality. Public Relations Review, 37(1), 90–92.
[3]. Lim, X. J., Radzol, A. R. M., Cheah, J. H., & Wong, M. W. (2017). The Impact Of Social Media Influencers On Purchase Intention And The Mediation Effect Of Customer Attitude. Asian Journal Of Business Research, 7(2), 19–36.
[4]. Lou, C., & Yuan, S. (2019). Influencer Marketing: How Message Value And Credibility Affect Consumer Trust Of Branded Content On Social Media. Journal Of Interactive Advertising, 19(1), 58–73.
[5]. Ohanian, R. (1990). Construction And Validation Of A Scale To Measure Celebrity Endorsers’ Perceived Expertise, Trustworthiness, And Attractiveness. Journal Of Advertising, 19(3), 39–52.*

Abstract: The emergence of robo-advisors has transformed the investment advisory landscape by offering algorithm-driven, automated financial recommendations. This study investigates the role of robo-advisors in shaping the investment decisions of retail investors in Karnataka. Using a combination of primary data (structured questionnaires from 200 retail investors) and secondary.....

Keywords: Robo-advisors, retail investors, Karnataka, algorithmic advice, fintech adoption, trust

[1]. Fatima, S. (2024). Adoption Of Artificial Intelligence In Financial Services. Sciencedirect. Retrieved From
Https://Www.Sciencedirect.Com/Science/Article/Pii/S097038962400048x
[2]. Kulkarni, M. S. (2025). The Role Of Robo-Advisors In Behavioural Finance, Shaping Investment Decisions. Taylor & Francis Online. Retrieved From Https://Www.Tandfonline.Com/Doi/Full/10.1080/23322039.2025.2571403
[3]. Bhatia, A. (2020). Robo Advisory And Its Potential In Addressing The Digital Divide. Sciencedirect. Retrieved From
Https://Www.Sciencedirect.Com/Science/Article/Abs/Pii/S2214635019302394
[4]. Anytime Invest. (2025). Robo-Advisors In India: Are They The Future Of Wealth Management? Anytime Invest. Retrieved From
Https://Www.Anytimeinvest.Com/Blog/Robo-Advisors-In-India-Are-They-The-Future-Of-Wealth-Management
[5]. Katajarinne, V. J. (2025). The Effect Of Robo-Advisor Adoption In Retail Investors. University Of Vaasa. Retrieved From
Https://Osuva.Uwasa.Fi/Bitstreams/1a95bb53-368b-47cb-9a52-5501d05d2302/Download

Abstract: Le secteur des assurances en République Démocratique du Congo (RDC) évolue dans un environnement marqué par une incertitude structurelle élevée, une intensification progressive de la concurrence, une faible profondeur financière et des contraintes réglementaires de plus en plus exigeantes, notamment en matière de solvabilité, de provisionnement technique et de gestion des risques.
Ces caractéristiques......

[1]. Abdul-Majid, M. S. (2010). Efficiency And Total Factor Productivity Change Of Malaysian Life Insurance Industry. Service Industries Journal, 2117–2140.
[2]. Akinlo, A. E. (2012). Profitability And Competitiveness Of The Nigerian Manufacturing Sector. Journal Of African Business, 1–12.
[3]. Assumani, N. (2022). Libéralisation Du Marché Des Assurances En République Démocratique Du Congo : Enjeux Et Perspectives Pour La SONAS. Université De Kinshasa.
[4]. Barney, J. (1991). Théorie Des Ressources Et Avantage Concurrentiel.
[5]. Barney, J. B. (2011). Gaining And Sustaining Competitive Advantage (4ᵉ Ed.). Pearson Education

Abstract: Digital loans delivered through mobile and online platforms have rapidly reshaped the credit market by expanding access to financing with limited documentation. This study examines the growth of digital loans and their implications for financial inclusion, using Access Bank as a case study. The study specifically investigates the major drivers influencing customer adoption of digital loans, the challenges and risks associated with their use, and the.....

Keywords: Digital Loans; Financial Inclusion; Access Bank; Digital Lending; Borrower Well-being; Developing Countries.

[1]. K. Ameen, S. H. Batool, And M. A. Naveed, “Difficulties Faced By Novice Researchers In Formulating Research Topics,” Information Development, 2018.
[2]. E. Aidoo, “Employee Morale And Productivity In The Public Sector,” Archives Of Business Research, Vol. 6, No. 8, 2018.
[3]. B. A. Allan Et Al., “Meaningful Work And Mental Health: Job Satisfaction As A Moderator,” Journal Of Mental Health, Vol. 27, No. 1, Pp. 38–44, 2018.
[4]. M. T. Babalola Et Al., “Ethical Leadership And Workplace Conflict,” Journal Of Management, Vol. 44, No. 5, Pp. 2037–2063, 2018.
[5]. A. Berentsen And C. Waller, “Liquidity Premiums On Government Debt,” Journal Of Economic Dynamics And Control, Vol. 89, Pp. 173–182, 2018.

Abstract: Background: Understanding concerns influencing customer satisfaction and trust in the banking applications is important, to enhance the credibility and utility of banking applications. Within the context of lower-to-middle income countries (LMICs) the dynamics of digital adoption and satisfaction may be different from those of more established countries due to unique socio- economic factors, hence the need for a focused probe into customer satisfaction levels....

Keywords: Online banking, mobile banking, customer satisfaction level

[1]. Ahmed, R. R., Vveinhardt, J., Štreimikienė, D., Ashraf, M., & Channar, Z.A. (2017). Modified SERVQUAL Model And Effects Of Customer Attitude And Technology On Customer Satisfaction In Banking Industry: Mediation, Moderation And Conditional Process Analysis. Journal Of Business Economics And Management, 18(5), 974-1004.
[2]. Almaiah, M. A., Al-Rahmi, A. M., Alturise, F., Alrawad, M., Alkhalaf, S., Lutfi, A., Al-Rahmi, W. M., & Awad, A. B. (2022). Factors Influencing The Adoption Of Internet Banking: An Integration Of ISSM And UTAUT With Price Value And Perceived Risk. Frontiers In Psychology, 13, 919198.
[3]. Ahmed, R. R., Vveinhardt, J., Štreimikienė, D., Ashraf, M., & Channar, Z. A. (2017). Modified SERVQUAL Model And Effects Of Customer Attitude And Technology On Customer Satisfaction In Banking Industry: Mediation, Moderation And Conditional Process Analysis. Journal Of Business Economics And Management, 18(5), 974-1004. Https://Doi.Org/10.3846/16111699.2017.1368034

Abstract: Background: This study investigates the influence of financial literacy on consumption and savings behavior of Libyan secondary school students enrolled in a summer camp course for 45 days in the British University in Egypt (BUE). The study focuses on the Keynesian consumption theory of estimating the marginal propensity to consume (MPC) and marginal propensity to save (MPS).
Materials and Methods....

Keywords: Financial literacy; marginal propensity to consume (MPC); marginal propensity to save (MPS); Libyan students, behavioral economics; consumption behavior; saving behavior; cross-cultural education; Keynesian consumption function; financial awareness.

[1]. Mohamed NMA, Kamal KMM, Amin MFB, Idris EW. Cultural Openness And Consumption Behavior In The MENA Region: A Dynamic Panel Analysis Using The GMM. Sustainability. 2025;17(15):6656.
Available From: Https://Www.Mdpi.Com/2071-1050/17/15/6656
[2]. Belo F, Monteiro AL, Da Silva MEMD. The Role Of Financial Literacy In Mediating The Relationship Between Inflation, Income Inequality And Saving Behavior In Dili-Timor-Leste. Timor-Leste J Bus Manag. 2024;6:1–12.
Available From: Https://Tljbm.Org/Jurnal/Index.Php/Tljbm/Article/Download/151/61
[3]. Mabkhot H, Talat S. Impact Of Social Factors, Self-Control, And Financial Education On Financial Literacy And Financial Saving Behaviour Among University Students In Saudi Arabia. Int J Bus Manag Stud. 2023;11(4):529–546. Available From:
Https://Search.Ebscohost.Com/Login.Aspx?Direct=True&Profile=Ehost&Scope=Site&Authtype=Crawler&Jrnl=1302597X&AN=175313284
[4]. Bilani LM, Harb AH. The Impact Of Behavioral Finance On Investment Decisions In The Context Of The Crisis In Lebanon. Int J Res Anal Rev. 2025;12(2):112–124. Available From: Https://Ijramr.Com/Sites/Default/Files/Issues-Pdf/5496.Pdf

Abstract: The adoption of e-health solutions has the potential to revolutionize healthcare delivery, particularly in resource-constrained settings like Zambia. This study investigated the barriers and opportunities influencing e-health adoption within Zambia's healthcare system. Using a mixed-method approach, the researcher analyzed both quantitative data from healthcare professionals' surveys and qualitative insights from semi-structured interviews with policymakers....

Keywords: E-health, sociotechnical systems, innovation, information technology

[1]. Alajlani, M., & Clarke, M. (2013). Factors Affecting E-Health Implementation In Developing Countries: A Case Study Of Jordan’s E-Health Sector. Journal Of Health Informatics In Developing Countries, 7(2), 60–68.
[2]. Alkmim, M. B. M., Marcolino, M. S., Figueira, R. M., Sousa, L., Nunes, M. S., Cardoso, C. S., & Ribeiro, A. L. (2015). Factors Associated With The Use Of A Teleconsultation System In Brazilian Primary Care. Telemedicine And E-Health, 21(6), 473-483. Https://Doi.Org/10.1089/Tmj.2014.0112 [ Links ]
[3]. Athilingam, P. & Jenkins, B. (2018). Mobile Phone Apps To Support Heart Failure Self-Care Management: Integrative Review. JMIR Cardio, 2(1). Https://Doi.Org/10.2196/10057 [ Links ]
[4]. Blackwood, J., Armstrong, M. J., Schaefer, C., Graham, I. D., Knaapen, L., Straus, S. E., … Gagliardi, A. R. (2020). How Do Guideline Developers Identify, Incorporate And Report Patient Preferences? An International Cross-Sectional Survey. BMC Health Services Research, 20(1). Https://Doi.Org/10.1186/S12913-020-05343-X [ Links ]
[5]. Bostrom, J., Sweeney, G., Whiteson, J. & Dodson, J. A. (2020). Mobile Health And Cardiac Rehabilitation In Older Adults. Clinical Cardiology, 43(2), 118-126. Https://Doi.Org/10.1002/Clc.2 3306 [ Links ]

Abstract: This study examines the extent to which artificial intelligence (AI) can personalise learning experiences in comparison to traditional teaching methods. With the increasing integration of AI-based tools in education, institutions are adopting adaptive learning platforms, AI tutors, and data-driven learning management systems to address diverse student needs. AI enables personalised learning by analysing large volumes of student data, adjusting instructional....

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Www.Ibm.Com/Think/Topics/Artificial-Intelligence.
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[3]. Borja. “Ai Learning Vs Traditional Learning 2025 - Autotutor.” Autotutor, 13 Jan. 2025, Autotutor.Org/Ai-Vs-Traditional-Learning-What-Works-Better/.
[4]. “What Is Personalized Learning? What Are The Benefits Of Personalized Learning?” Tokyo Tech Lab, 2024,
Tokyotechlab.Com/Blogs/What-Is-Personalized-Learning.
[5]. “AI-Based Learning Platform: Examples, Features, And Top LMS On The Market.” Deel.Com, 2024, Www.Deel.Com/Blog/Ai-Based-Lms/.