The success of agricultural Small and Medium Enterprises (agri-SMEs), among other factors, heavily relies on their ability to manage finances effectively. This study examined the extent to which agricultural SMEs in Tanzania practice financial management activities. The study employed a...

The development of emerging technologies, including artificial intelligence (AI), has a direct impact on the accounting profession in the sense of redefining the role and place that accounting specialists occupy within economic entities. This paper is a systematic literature review and aims to...

This paper presents a meticulous bibliometric analysis of forensic accounting research conducted between 1991 and 2021, employing Scopus and VOSviewer. With a dataset comprising 232 documents, the study aims to scrutinize existing literature, identify influential authors, and discern the...

The scope of blockchain technology, initially associated with the Bitcoin cryptocurrency, is greater due to the multiple applications in various disciplines. Its use in accounting lies mainly in the fact that it reduces the risks and the possibility of fraud, in addition to eliminating human...