International Journal of Applied Research in Management and Economics <p>The International Journal of Applied Research in Management and Economics is a platform for scientific discussion and knowledge sharing open for all researchers worldwide. The abbreviation for the Journal is IJARME. It provides a forum for both academics and decision-makers to advance theory and application in the fields of Management and Economics. All submitted articles should report original, previously unpublished research results, experimental or theoretical, and will be peer-reviewed. Articles submitted to the journal should meet these criteria and must not be under consideration for publication elsewhere. Manuscripts should follow the style of the journal and are subject to both review and editing.</p> Mokslinės Leidybos Deimantas (Diamond Scientific Publication) en-US International Journal of Applied Research in Management and Economics 2538-8053 The Internal Auditors’ Perception of Blockchain Technology Implementation in Companies’ Business Activities <p>Nowadays, business activities of every company deal with numerous challenges related to various microeconomic, national, and global aspects. Information and communication technologies’ (ICTs’) developments have been crucial in that context, as they disrupt internal business processes, ways of communication, tax services, risk and regulatory functions, and other business aspects. A key game changer new technology, with concrete application in companies, is blockchain technology (BCT). BCT enables automation, acceleration, transparency, traceability, and increased security of numerous business processes. BCT and related disruptions in the ways of working do not bypass internal audit function, as an internal corporate governance monitoring mechanism, either. As a result, contemporary internal auditors must be adaptable, agile, and proactive to be able to audit and consult about BCT enabled companies’ business activities. Thus, the research problem was related to internal auditors’ perception of implementing BCT in their companies’ business activities. Based on the conducted critical literature review, we developed the following research hypothesis: internal auditors who work in a company where BCT is already implemented in its business activities will have a favorable view of the implementation of BCT in the company’s business activities compared to internal auditors whose company does not currently use and have no plans to implement BCT in the following years. To test research hypothesis, survey research was conducted among internal auditors in Croatia. We obtained responses from 77 internal auditors from different sectors. Collected data were analysed by applying multiple regression analysis. Obtained results indicated that there exists a statistically significant relationship between internal auditors’ perception of implementing BCT and companies’ application level of BCT.</p> Ana Jezovita Petra Halar Boris Tusek Copyright (c) 2024 Ana Jezovita, Petra Halar, Boris Tusek 2024-03-11 2024-03-11 7 1 1 14 10.33422/ijarme.v7i1.1157 Spouse Support, Innovative Behaviour and Entrepreneurial Effectiveness of Women-Owned Agricultural Small and Medium Enterprises (SMEs) in Uganda <p>The purpose of this study is to establish whether innovative behaviour mediates the relationship between spouse support and entrepreneurial effectiveness of Women-owned agricultural Small and Medium Enterprises in Uganda. This is a cross-sectional and correlational study. A self-administered questionnaire was utilised to collect information from women-owned agricultural SMEs in Uganda's central region. In order to determine the mediating role of innovative behaviour, the Statistical Package for the Social Sciences (SPSS.25) and Medgraph - Excel Version were used to conduct correlation, hierarchical regression and mediation analyses on the data. Study findings revealed that spouse support and innovative behaviour positively and significantly explicate the entrepreneurial effectiveness of Women-owned agricultural SMEs. In addition, spouse support is positively and significantly associated with innovative behaviour and finally, innovative behaviour partially mediates the association between spouse support and entrepreneurial effectiveness. The study established that innovative behaviour partially mediates spouse support and entrepreneurial effectiveness of women-owned agricultural SMEs, unlike extant studies that interrogated the direct relationship between the study variables in predicting entrepreneurial effectiveness.</p> Marion Nanyanzi Proscovia Katumba Anthony Tibaingana Copyright (c) 2024 Marion Nanyanzi, Dr. Proscovia Katumba , Dr. Anthony Tibaingana 2024-03-11 2024-03-11 7 1 15 30 10.33422/ijarme.v7i1.1211 Analysis of the Current Status on Entrepreneurial Intentions among CrowdWorks Freelancers in Japan <p>Entrepreneurship is vital for economic growth in Japan. However, the Global Entrepreneurship Monitor (GEM) report for 2022 reveals that Japan still lags behind in entrepreneurial intentions and attitudes. The purpose of this paper is to establish statistically the structural aspects of entrepreneurial intentions among Japanese social media freelancers by applying a social psychological approach, the Theory of Planned Behaviour. Furthermore, it aims to outline the framework and link it to future research activities. A total of 476 respondents were surveyed. While no significant differences in the variances of entrepreneurial intentions were found between platforms, three other factors showed significant distinctions when analysed for each variable. The mean score for perceived behavioural control stood at 2.213, aligning with the 2022 GEM report’s low rating. However, attitudes towards entrepreneurship (mean score 4.423) and entrepreneurial intentions (mean score 3.844) were moderate. Correlation analysis highlighted a strong positive and significant relationship between attitude and entrepreneurial intention, as well as positive and significant relationships between perceived behavioural control and entrepreneurial intention, and between subjective norm and entrepreneurial intention. Furthermore, path analysis using SPSS Amos indicated that perceived behavioural control may influence attitudes and subjective norms. Subsequent research should explore new variables in a broader sample, customised to participants’ cultural backgrounds.</p> Atsushi Kobayashi Lakshman Hazra Copyright (c) 2024 Atsushi Kobayashi, Lakshman Hazra 2024-03-11 2024-03-11 7 1 31 46 10.33422/ijarme.v7i1.1194 Bibliometric Analysis Presenting the Current State of Scientific Research, Evolution and Management of Sustainability <p>The concept of sustainability has gained attention in academia, business, and policy, driven by concerns about environmental degradation, social inequities, and economic imbalances. This study analyzes scientific research and the evolution of sustainability, focusing on the automotive industry in management, business, and economics. Conducted from May to August 2023, a bibliometric analysis explores global trends, revealing diverse contributions. It emphasizes the need to enhance industry sustainability, particularly in the automotive sector, a significant contributor to global emissions responsible for ~10% of the greenhouse gas emissions. Regulations for achieving net-zero emissions extend from production to vehicle usage. Despite substantial volume of sustainability-related publications between 1900-2023, a comprehensive understanding of sustainability management practices, especially in specific industries, is underdeveloped indicating a gap between existing research and the practical implementation of sustainable practices, especially within industries such as automotive.</p> Corina Cruceru Danut Dumitru Dumitrascu Copyright (c) 2024 Corina Cruceru, Danut Dumitru Dumitrascu 2024-03-11 2024-03-11 7 1 47 64 10.33422/ijarme.v7i1.1195