This study investigates gender gaps across generations in digital literacy (DL) using a unique dataset of 6,695 adults collected in Indonesia, the fourth largest country in the world. We analyze differences in men and women’s access to mobile phones, education, occupation, and income to...

Drawing on a contingency theory and a resource-based perspective, the this study examines the relationship between organizational culture, management accounting information, innovation capability and firm performance in Vietnamese small and medium-sized enterprises (SMEs). Data for the study...

Previous studies establish that firms effectiveness can differ based on the differences among directors within a board, and between boards. However, studies are yet to establish the effectiveness of the diverse attributes of the board on firms' social disclosure in an emerging market setting. A...

Purpose: Drawing on new public management (NPM) theory and institutional theory, this research examined the direct and indirect effects of an innovation-oriented culture on organisational performance as measured based on financial reporting quality and accountability. The investigation involved...

Purpose: By drawing on the institutional theory and contingency theory, this study aims to examine the effects of leadership and accounting capacity on the quality of financial reporting and accountability of public organisations in Vietnam. Furthermore, this paper is to determine the impact of...