https://ijbeg.com/index.php/1/issue/feed 2026-07-16T09:16:58+00:00 Dr. Bahaaeddin Alareeni bahaaedu@hotmail.com Open Journal Systems <p>The International Journal of Business Ethics and Governance (IJBEG) is issued by EuroMid Academy of Business &amp; Technology (EMABT) in Istanbul, Turkey. IJBEG is a bilingual, peer-reviewed journal that aims to encourage and promote the study of Business, Accounting, Finance, and Governance from a wide range of scholarly perspectives, reflecting the diversity of approaches characteristic of this field of scholarship. IJBEG publishes articles both in English and Arabic, to encourage the bridging of the gap between the two traditions of Arab and Western scholarship. IJBEG is principally dedicated to the publication of original papers from both academia and the business community. The journal publishes three issues per year.</p> <p><strong>Online ISSN: 2717-9923</strong></p> <p><strong>AIMS AND SCOPE</strong></p> <p>To provide a forum for the exchange of ideas and dissemination of empirical findings and analytical research in the specialized areas of Accounting, Finance, Management, and Governance. The following are some of the topical subject areas relevant to the journal (but are not limited to):</p> <p><strong>Areas of Coverage</strong></p> <ul> <li>Auditing issues<br />Value-based accounting and its relevance<br />Theory of accounting firm<br />Environmental auditing<br />Forensic accounting <br />Corporate governance issues<br />Public sector accounting<br />Valuation of financial assets<br />International capital flows<br />Investment and portfolio management<br />Islamic banking and finance<br />Microstructures of financial markets<br />Marketing<br />Entrepreneurship and Social Enterprise<br />Corporate Social Responsibility and Sustainability<br />Business Policy and Strategic Management<br />International Management and Organizations<br />Organizational Behavior and HRM<br />Operations Management and Logistics Research<br />Controversial Issues in Management and Organizations<br />Turnaround, Corporate Entrepreneurship, and Innovation<br />Legal Issues, Business Ethics, and Firm Governance<br />Managerial Accounting and Firm Financial Affairs<br />Non-traditional Research and Creative Methodologies<br />Financial reporting and accounting standards<br />Economics &amp; Econometrics </li> </ul> <p>The International Journal of Business Ethics and Governance (IJBEG) considers submissions representing a wide range of scholarship, including qualitative and quantitative research, dialogues and debates, essays, and other contributions.)</p> https://ijbeg.com/index.php/1/article/view/258 2026-07-16T09:16:58+00:00 Linh Ngo Qui ngoquilinh@gmail.com

Structured abstract Purpose: This article explains why entity-centred corporate governance can fail when effective control and misconduct are coordinated across legally separate companies, professional intermediaries, financial institutions and public regulators. It develops a network-governance account of distributed corporate misconduct and identifies the governance capability required to interrupt it without restoring indiscriminate pre-entry control. Design/methodology/approach: The study uses an archival, theory-elaborating case design centred on the Van Thinh Phat-Saigon Commercial Bank scandal in Vietnam. Judicial materials, legislation, official investigation and trial records, and authoritative reporting are analysed as governance episodes. Functional comparison with the United Kingdom, Singapore and Australia identifies alternative identity-assurance, intermediary and traceability mechanisms. Findings: Five governance misalignments transformed entity-level controls into a network-level vulnerability: an entity-risk mismatch, disconnected data, diffused escalation responsibility, assurance cascades and repeated non-intervention. The article develops ethical interruption capacity as a five-dimensional governance capability combining cross-entity information, normative recognition, authority, independence and timely response. It proposes relational screening and graduated intervention for high-risk corporate formations. Originality/value: The article extends corporate governance beyond the focal firm by showing how corporate-regulatory ecosystems can circulate legitimacy while diffusing accountability. It extends gatekeeper theory from the existence of a designated reviewer to the capabilities needed to recognise and halt network-level misconduct, and offers a practical model for allocating preventive responsibility among registries, boards, banks, professionals and regulators.

Copyright (c) https://ijbeg.com/index.php/1/article/view/257 2026-07-16T04:38:16+00:00 dfghfgfd asdasdasd b3322487@gmail.com

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Copyright (c) https://ijbeg.com/index.php/1/article/view/248 2026-05-25T00:45:08+00:00 achukk achukk achukk2@gmail.com

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Copyright (c) https://ijbeg.com/index.php/1/article/view/243 2026-04-16T00:36:22+00:00 asdgasdg asdgdas dewikuswandari2x@gmail.com

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Copyright (c) https://ijbeg.com/index.php/1/article/view/226 2025-12-17T08:22:28+00:00 Bhagyashree Das bhagyashreeofficial100@gmail.com Dr. Runumoni Lahkar Das runumoni@gauhati.ac.in

Startup are new business entities and it is essential for them to be familiar with the success factors which will help them to achieve competitive advantage in the long run. The study maps the conceptual structure on startup success factors. For the purpose, dimensions database was scrutinized for identifying the publication on concerned area. The keyword used for the bibliometric analysis was (“startup success”) OR (“Startup * success factors”). A total of 1617 publication was found in the dimensions database on the concerned area which is further screened to get the appropriate papers for the study. Software Rstudio and Biblioshiny was used to analyse the articles-annual publication, countries, author, most cited documents, sources, affiliating institutions, themes, collaboration network of authors. We analysed research on startup success from 1981 to 2025. It was found that startup success was studied from 1988 onwards but its study became popular from 2019 which is increasing year by year. According to Bradford’s Law, Sustainability journal has been ranked first. For success of a startup understanding the factors helping startups in achieving competitive advantage is quite significant some factors identified were support, innovation, strategic, management, investment, market, ecosystem, digital, technology. The Co-occurrence network in the study shows sustainability of startups has been scarcely studied thus future studies can be done on it taking a geographical area in concern. Also, studies can be done on literature review, sustainability, impact and factors influencing success of startups. This paper provides insights for new startup founders, academicians and policymakers to make informed decisions.

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