Current Issue Vol. 6 Issue 4 Jul-Aug 2026 in process…….. Submit Article INVESTIGATING COMMUNITY-ORIENTED SME BUSINESS MODELS: A QUANTITATIVE STUDY OF STUDENT START-UPS IN VIETNAM Author : Quan Nguyen Van* and Van Le Thuy DOI : https://doi.org/10.59822/IJEBER.2026.640101-27 ENHANCING ENGLISH PRONUNCIATION AND LEARNER ATTITUDES VIA AI-DRIVEN CAPT: AN EMPIRICAL STUDY ON VIETNAMESE SECONDARY SCHOOL STUDENTS Author : Ngo Thu Huyen and Nguyen Phuong Linh DOI : https://doi.org/10.59822/IJEBER.2026.640228-38 DETERMINANTS OF ARTIFICIAL INTELLIGENCE ADOPTION IN ACCOUNTANCY FOR FRAUD PREVENTION AMONG SARAWAK SMES: A TOE-UTAUT FRAMEWORK PERSPECTIVE Author : Asri Firdaus De Rozario* and Dr. Rahmat Aidil Djubair DOI : https://doi.org/10.59822/IJEBER.2026.640339-55 LEARNING ENGAGEMENT OF PHYSICAL EDUCATION STUDENTS IN E-LEARNING-INTEGRATED MAJOR COURSES AT THAI NGUYEN UNIVERSITY OF EDUCATION Author : Ma Thiem Phach and Nguyen Nhac DOI : https://doi.org/10.59822/IJEBER.2026.640456-67 EXPLORING THE COMMERCIAL APPEAL OF MUSIC EVENTS: THE ROLE OF FUSION BETWEEN MODERN MUSIC AND TRADITIONAL CULTURAL ELEMENTS IN VIETNAM Author : Quan Nguyen Van* and Minh Tran Thu DOI : https://doi.org/10.59822/IJEBER.2026.640568-94 DIGITAL TRANSFORMATION AND CORPORATE TECHNOLOGICAL INNOVATION: AN ANALYSIS BASED ON DIFFERENCES IN FIRM DEVELOPMENT STAGES Author : Jiajing Wang DOI : https://doi.org/10.59822/IJEBER.2026.640695-108 THE INFLUENCE OF METACOGNITION AND LEARNING ENGAGEMENT ON CRITICAL THINKING ABILITY OF COLLEGE STUDENTS IN PRIVATE UNIVERSITIES OF YUNNAN, CHINA Author : Yanqi Yang and Yuancheng Zhang* DOI : https://doi.org/10.59822/IJEBER.2026.6407109-122 PUBLIC DEBT SUSTAINABILITY AND ECONOMIC GROWTH IN SUB-SAHARAN AFRICA: THE MODERATING ROLE OF FISCAL GOVERNANCE AND INSTITUTIONAL QUALITY Author : Mutua John Wambua DOI : https://doi.org/10.59822/IJEBER.2026.6408123-152 CLIMATE FINANCE, ESG PRACTICES AND CORPORATE FINANCIAL PERFORMANCE OF LISTED COMPANIES IN EMERGING AFRICAN MARKETS: THE MODERATING ROLE OF CORPORATE GOVERNANCE QUALITY Author : Mutua John Wambua DOI : https://doi.org/10.59822/IJEBER.2026.6409153-182 ARTIFICIAL INTELLIGENCE ADOPTION AND FINANCIAL PERFORMANCE OF COMMERCIAL BANKS IN KENYA: THE MEDIATING ROLE OF OPERATIONAL EFFICIENCY Author : Mutua John Wambua DOI : https://doi.org/10.59822/IJEBER.2026.6410183-208