JAFMS
Journal of Accounting, Finance & Management Strategy


 

 

 

 

 

 

 

 

 

 

 

 


Volume 20, Number 2, December 2025


Board Characteristics and Firm Innovation: Perspectives on Family Enterprises

Wei-Ting Chen, Chuan-Yu Hou, Chen-Hui Chen, Sih-Yu Chen

1-28

 

   
 
Identifying and Classifying Digital Transformation Competency in the Accommodation and Food Services Industry: A Q-Methodological Study

Chin-Yen Li, Chung-Chu Liu

29-66
 
The Association among Public Family Businesses, Sustainability Committees, and ESG Performance

67-106

 

 

Hsin-Yao Cheng, Shin-Ping Lee, I Ting Lee, Kai Yun Chang, Yu-Chien Lee


The Critical Factors of Intellectual Capital Governance (ICG) Model

Yu-Shiun Wu, Wen-Chang Fang


 

107-140

  

 

 

Training in Ethics: A Bulwark Against the Dilemmas Faced by Auditors in Cameroon

FOKA TAGNE Alain Gilles, ZOANZEWE Jean Calvin

 

141-180

 

 

 

Constructing the Evaluation Model for Influencing Factors and Alternatives of Youth Entrepreneurship Loans

Ming-Fang Lee, Pin-Yuan Lin, Wan-Rung Lin, Yi-Hsien Wang

 

 
181-204