European Journal of Applied Business and Management

The European Journal of Applied Business and Management (EJABM) is pleased to announce the following articles that have been accepted for publication and will appear in upcoming issues of the journal. All manuscripts have undergone a rigorous double-blind peer review process.

Corporate Social Responsibility for Strategic Distinctiveness: A Review
Svitlana Ostapenko

This article explores the role of Corporate Social Responsibility (CSR) as a strategic tool for differentiation. Through a systematic literature review, it identifies key perspectives linking CSR to competitive advantage, consumer perception, and firm performance. The study highlights the potential of CSR to address major societal challenges such as climate change and demographic shifts, while also emphasizing the contextual factors that influence its effectiveness.

International Financial Reporting Standards Adoption and Financial Reporting Quality in Nigeria: A Comparative Analysis of Manufacturing and Banking Sectors
Mbazulike Juliet Uche; Oluwamayowa Olalekan Iredele; Semiu Babatunde Adeyemi

This study examines the impact of IFRS adoption on financial reporting quality in Nigeria, comparing the manufacturing and banking sectors. Using discretionary accruals as a proxy, the findings reveal contrasting outcomes: a decline in reporting quality in the manufacturing sector and no significant change in banking. The study underscores the importance of strong institutional frameworks and regulatory enforcement in ensuring the effectiveness of IFRS adoption.

Entrepreneurial Role Models and Entrepreneurship Education: Shaping Entrepreneurial Intentions and Aspirations in China
Mehdi Zacharia Ebrahimi

This article examines how local entrepreneurial role models and entrepreneurship education influence entrepreneurial intentions and aspirations among young adults in China. Drawing on a narrative review grounded in key theoretical frameworks, the study highlights the growing impact of successful local startups on perceived attainability of entrepreneurship. It also identifies challenges in the coherence and practical alignment of entrepreneurship education, emphasizing the need to strengthen its quality and effectiveness in fostering entrepreneurial motivation.

Skills in the Light of Knowledge: New Learnings
Jorge Paulo Rocha Ferreira

This article analyzes competence as a multidimensional construct, highlighting its dual role as both a management instrument and an expression of organizational culture. Based on a qualitative and integrative literature review, the study examines the relationship between competencies, organizational identity, and evolving human resource practices in the context of digital transformation. The findings emphasize competencies as strategic assets that shape organizational performance, culture, and sustainability, offering a holistic perspective on their role in contemporary management.