Aims and Scope

ReviewerCreditsFinancial Metrics in Business (FMB) (eISSN: 3082-8341) is an open-access, peer-reviewed international journal dedicated to advancing the understanding and application of financial metrics in the global business landscape. The journal serves as a platform for scholars, practitioners, and policymakers to share innovative research, insights, and best practices that bridge the gap between theory and practice in financial measurement and analysis. FMB is committed to fostering a rigorous and collaborative academic environment. By promoting open access, we aim to ensure that our content reaches a global audience, facilitating knowledge exchange and practical applications that drive financial innovation and decision-making in business.

FMB welcomes high-quality, original research articles, reviews, and case studies that explore the development, implementation, and impact of financial metrics across various domains, including but not limited to corporate finance, investment analysis, risk management, financial reporting, sustainability accounting, and performance evaluation. We encourage interdisciplinary approaches that integrate financial metrics with emerging technologies, behavioral finance, and global economic trends.

The journal encompasses a broad range of topics including but not limited to the following areas:
• Corporate Finance Metrics;
• Investment and Portfolio Analysis;
• Risk Management and Financial Stability;
• Financial Reporting and Analysis;
• Emerging Trends and Technologies;
• Global and Cross-Cultural Perspectives;
• etc.

Vol 6 No 1 (2026)

Published: 2026-04-08

Abstract views: 196   PDF downloads: 88  
2026-08-05

Pages 12-18

Analysis of Personalized Recommendation Systems’ Impacts on Consumer Purchase Decision-Making in Digital E-Commerce under Data-Driven Marketing

blankpage Mohammad Taleghani

This study examines how data-driven marketing shapes consumer purchase decision-making through personalized recommendation systems. In digital commerce, consumer activities such as searching, browsing, clicking, purchasing, and reviewing generate behavioral data that firms can use to personalize product exposure and marketing communication. Using an exploratory qualitative case study design, this paper reviews existing literature and analyzes Amazon's personalized recommendation system as a representative case. The analysis shows that personalized recommendation systems influence consumer decision-making through four main mechanisms: improving information relevance, reducing search costs, increasing product visibility, and shaping alternative evaluation and purchase timing through reminders, bundles, and related-product suggestions. The study also identifies privacy concern and consumer trust as important boundary conditions that affect the effectiveness of personalization. When consumers perceive data collection as hidden, excessive, or intrusive, personalized marketing may reduce rather than improve consumer engagement. This study contributes to the literature by linking personalized recommendation systems with the stages of consumer purchase decision-making and by highlighting the tension between algorithmic personalization and responsible data use. The findings suggest that firms should balance personalization accuracy with transparency, privacy protection, and consumer control. This study further advances the literature by framing recommendation systems as digital choice architecture, systematically mapping recommendation mechanisms to each stage of the consumer decision journey, and refining boundary conditions of the personalization paradox from a stage-specific perspective.

Abstract views: 1848   PDF downloads: 532  
2026-04-08

Pages 1-11

Company Benefits, Perks, and Their Advantages for Employees: A PRISMA Review

blankpage Belay Getachew Girma

This study presents a systematic literature review conducted in accordance with the PRISMA 2020 protocol and indexed in the Scopus database. Adopting rigorous inclusion and exclusion criteria, a total of 43 publications spanning 2021 to 2025 were selected for analysis. Against the backdrop of volatile business environments and fluctuating consumer demand, organizations are urged to develop enhanced human capital strategies, as negligence in compensation design has been empirically linked to impaired business effectiveness and elevated employee turnover. At present, enterprises offering competitive benefits and perks hold a distinct competitive edge in sustaining market positioning and retaining skilled professional talent. Notwithstanding the growing scholarly attention to employee rewards, existing literature remains limited in empirical evidence regarding whether such benefits and perks are perceived as privileges by employees. To address this critical research gap, the present research synthesized over 40 peer-reviewed journal articles and scholarly publications with time-series data from 2021 to 2025. The findings demonstrate that—with the exception of a small number of leading global firms—most organizations allocate insufficient attention to employee benefits and perks, thereby contributing to severe employee turnover and suboptimal organizational performance. Consequently, this paper advocates for large-scale, cross-national empirical investigations to validate whether employee benefits and perks qualify as privileges, and to examine how transparent compensation policies can generate broader organizational benefits.

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Dr. Hideaki Sakawa  eISSN: 2717-5340 (old)
 Abbreviation: Financ Metr Bus
 Editor-in-Chief: Prof. Dr. Hideaki Sakawa(Japan)
 Publishing Frequency: Continuous publication
 Article Processing Charges (APC):
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 Publishing Model:
Open Access