This study examines the relationships between the components of ethical decision-making and the factors that contribute to the ethical decision-making of professional accountants. Survey data from 309 professional accountants was analyzed using partial least squares structural equation modeling....

Companies depend on the trust and confidence of the general public to thrive. The integrity of financial reporting practices plays a pivotal role in establishing and sustaining stakeholders' confidence. This trust serves as a foundational cornerstone in managerial decision-making processes and...

The significant transformations and advances attributed to the Era 5.0 require a comprehensive understanding of the current ramifications of the accounting discipline, along with the prospective difficulties and opportunities. This is pertinent not only in the context of industry, education, and...

The trade in Mitrowitz in the period following the signing of the commercial treaty of Passarowitz between Austria and the Ottoman Empire in 1718 was lively. It reflected the characteristics of both domestic and border trade, but Mitrowitz also served as a transit region. Commercial activities...

Early Modern historians have long been fascinated by the mercantile world of the late medieval and early modern periods. The reason for their fascination can be ascribed to the wealth, cosmopolitism, social capital and political clout that many of these merchants (mostly men) projected onto...

University education is focused on the acquisition of skills by students, regardless of the technical nature of the subjects and syllabus. In the field of accounting, previous literature has confirmed the existence of a gap in expectations between the skills of students and what would be...