This paper explores how economic theory can improve international business education. It focuses on teaching international accounting. The approach uses key ideas from New Institutional Economics (NIE). Students learn concepts such as asymmetric information, principal–agent relationships, and transaction costs. A low-cost online lecture introduces these ideas. A case study on creative accounting shows how institutions shape accounting practices. The method broadens students’ perspectives and strengthens decision-making skills. It also prepares them for global careers. Evidence from an undergraduate module shows strong learning outcomes. The paper offers a practical model for integrating economic theory into international accounting education.

This paper explores how economic theory can improve international business education. It focuses on teaching international accounting. The approach uses key ideas from New Institutional Economics (NIE). Students learn concepts such as asymmetric information, principal–agent relationships, and transaction costs. A low-cost online lecture introduces these ideas. A case study on creative accounting shows how institutions shape accounting practices. The method broadens students’ perspectives and strengthens decision-making skills. It also prepares them for global careers. Evidence from an undergraduate module shows strong learning outcomes. The paper offers a practical model for integrating economic theory into international accounting education.

Business Management and Strategy (BMS) would like to acknowledge the following reviewers for their assistance with peer review of manuscripts for this issue. Many authors, regardless of whether BMS publishes their work, appreciate the helpful feedback provided by the reviewers. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Each of the reviewers listed below returned at least one review for this issue.Reviewers for Volume 15, Number 2Agha Usama Hasan, University of West London, UKFakhrul Hasan, Northumbria University, UKHalimahton Borhan, Universiti Teknologi Mara, MalaysiaIzabella Manukyan, Russian-Armenian University, ArmeniaKazunori Minetaki, Kindai University, JapanNicholas Renaldo, Institut Bisnis dan Teknologi Pelita Indonesia, IndonesiaNicoleta Nicoleta Dospinescu, Alexandru Ioan Cuza University, RomaniaSaeid Nasrollahi, Sepahanlifter Company, IranSoolakshna Lukea Bhiwajee, University Of Technology, Mauritius, Mauritius Jean LeeBusiness Management and StrategyMacrothink Institute*************************************Add: 5348 Vegas Dr.#825Las Vegas, Nevada 89108United StatesTel: 1-702-953-1852 ext.508E-mail1: bms@macrothink.orgE-mail2: bms@macrothink.comWebsite: http://bms.macrothink.org

This study investigates the role of digital literacy, online reviews, e-service quality, and web reputation in shaping online green purchase intention among Libyan consumers. As Libya’s digital market develops within fragile economic and institutional conditions, understanding the drivers of sustainable online behavior becomes essential. Using a quantitative research design, data were collected from Libyan consumers with online shopping experience and analyzed through structural equation modeling. The results show that digital literacy and e-service quality significantly influence online green purchase intention, while online reviews and web reputation do not exert direct effects. These findings suggest that in fragile digital environments, consumers rely more on their own evaluative skills and perceptions of service reliability than on social proof or reputational cues. The study contributes to theory by refining stimulus–organism–response and planned behavior frameworks, emphasizing the dominance of cognitive and service-related drivers in transitional contexts. Practical implications highlight the importance of fostering consumer digital competence, improving service quality, and developing transparent digital environments to encourage sustainable purchasing. The research provides timely insights for platform developers, marketers, and policymakers seeking to promote environmentally responsible consumption in emerging and fragile digital economies.

Contract employees in the Nigerian banking industry are involved in a tripartite employment relationship where employees are hired by employment agency and deployed to work in the banks. Anchored on Self-determination theory and Organizational Support theory, the study examined the moderating effect of perceived organizational support (POS) in the relationship between motivation for choosing contract employment and Customer-Oriented organizational citizenship behavior. Based on a sample of 247 contract employees drawn from the Nigerian banking industry, the study hypotheses were tested using SmartPLS-3.2.7. The result demonstrated a significant negative relationship between voluntary motivation and the behavioral outcome of Customer oriented OCB (COOCB). Also, a significant positive relationship was found between involuntary motivation and COOCB. Surprisingly, the study revealed that stepping stone motivation is not significantly related to COOCB. The study further provided evidence that POS moderate the relationship between voluntary motivation and COOCB.

Despite tariffs, firms kept selling in different markets and ordering component parts. Impacted firms either absorbed all the costs of the tariffs or shared the added costs with their customers or their suppliers. Regardless, firms incurred significant costs that made otherwise profitable deals unprofitable.On Tariff Liberation Day on April 2, 2025, the United States imposed a 10% baseline tariff on imports from all countries beginning April 5, 2025. Higher tariffs were applied to countries where the United States carried the largest trade deficits. It was impossible for most firms to enter new markets or to find new suppliers given that the tariffs covered most countries.BYD or Build Your Dreams, the world’s largest manufacturer of electric automobiles, was in a position better than most to navigate what was an impossible situation. It enjoyed lower operating costs and its vehicles offered features its competitors could not match. This made BYD’s electric vehicles more attractive than those of its competitors. BYD produced a wide range of vehicles at the lower and upper end of the market. Unlike most automobile and light truck manufactures, BYD did not sell cars in the United States. Thus, Tariff Liberation Day did not impact BYD. BYD established production operations outside of China that diversified its supply chains and avoided tariffs and other trade barriers.It was questionable how long BYD was able to remain competitive given the global trade war and various trade barriers enacted by countries to protect their firms and markets.

This study employs a Seasonal Autoregressive Integrated Moving Average with Exogenous Variables (SARIMAX) model to examine the determinants, temporal patterns, and projected trajectories of Chinese Foreign Direct Investment (FDI) flows to Algeria over the period 2003-2021. Chinese capital investments have emerged as a critical factor in Algeria's economic transformation, with concentrated activity in construction, energy extraction, and infrastructure development sectors. Utilizing quarterly time-series data derived from national statistical agencies and international financial institutions, this research models the dynamic relationship between Chinese FDI inflows and key macroeconomic determinants, including international oil price volatility, exchange rate fluctuations, and bilateral trade volumes. The empirical analysis incorporates advanced econometric techniques to capture seasonal variations and external shocks affecting investment patterns. Through ex-ante forecasting methodologies, the study projects future FDI trajectories while identifying primary explanatory variables that influence investment decisions. The econometric findings provide empirical evidence for policymakers seeking to develop strategic frameworks for attracting sustainable and sectorally diversified foreign investment portfolios. The research contributes to the broader literature on South-South investment flows and offers practical insights for enhancing bilateral economic cooperation mechanisms between China and Algeria.

Business Management and Strategy (BMS) would like to acknowledge the following reviewers for their assistance with peer review of manuscripts for this issue. Many authors, regardless of whether BMS publishes their work, appreciate the helpful feedback provided by the reviewers. Their comments and suggestions were of great help to the authors in improving the quality of their papers. Each of the reviewers listed below returned at least one review for this issue.Reviewers for Volume 16, Number 1Agha Usama Hasan, University of West London, UKAli Darub Alhiyali, University of Anbar, IraqEddie John Paul Fisher, Universidad de Oriente, UKFakhrul Hasan, Northumbria University, UKHalimahton Borhan, Universiti Teknologi Mara, MalaysiaIzabella Manukyan, Russian-Armenian University, ArmeniaKazunori Minetaki, Kindai University, JapanNicholas Renaldo, Institut Bisnis dan Teknologi Pelita Indonesia, IndonesiaNurul Farhana Nasir, Tunku Abdul Rahman University, MalaysiaSaeid Nasrollahi, Sepahanlifter Company, IranSheik Abdullah, Pasumpon Muthuramalinga Thevar College, IndiaSoolakshna Lukea Bhiwajee, University Of Technology, Mauritius, MauritiusJean LeeBusiness Management and StrategyMacrothink Institute*************************************Add: 5348 Vegas Dr.#825Las Vegas, Nevada 89108United StatesTel: 1-702-953-1852 ext.508E-mail1: bms@macrothink.orgE-mail2: bms@macrothink.comWebsite: http://bms.macrothink.org

This paper investigates the progression, current dynamics, and future trajectory of electronic banking (e-banking) in Greece, emphasizing both historical developments and contemporary challenges.Beginning with foundational advancements such as the introduction of ATMs and credit cards in the 1970s, the study traces the sector's evolution through pivotal milestones like the advent of internet and mobile banking in the late 1990s. Using a quantitative survey of 243 Greek e-banking users, it explores customer preferences, transaction patterns, and attitudes toward security.Results indicate a significant shift from branch-dependent banking to digital platforms, driven by convenience, efficiency, and accessibility, although security concerns persist. The analysis also evaluates the influence of regulatory frameworks and emerging technologies like blockchain and artificial intelligence on the sector. While Greek banks have made substantial progress in digital transformation, the study underscores the need for sustained innovation and enhanced security measures to align with global trends.This research provides valuable insights into customer behavior, operational efficiencies, and strategic opportunities for the future of e-banking in Greece.

Traditional financial services and the Internet are intertwined and converge at the forefront of Internet finance. As the economy develops and the Internet becomes more widely utilised, new financial markets are emerging, leading to a rise in both the frequency and variety of Internet financial crime. However, the slow implementation of criminal law means that some newer financial crimes operate within grey areas of the law. This paper aims to study the legal framework of Internet financial crime in China and examine the current problem. This paper addresses a critical gap in insufficient existing regulations to combat Internet financial crime in China and compares the UK’s established FSMA framework to propose specialised legislation in China. This paper adopts a qualitative methodology, such as desk research, in-depth interviews, and focus group discussions. The findings show that China urgently needs a law to curb Internet financial crime. Finally, this paper proposes the Draft of the Internet Financial Crime Law of the People’s Republic of China.