Showing 1 - 10 of 50
Although studies on climate change and accounting have garnered paramount interest in last decade, there is a void in … the literature in terms of a summary overview of climate change and accounting. This study aims to provide a state …-of-the-art summary of the literature on climate change and accounting. For this, it uses the PRISMA protocol, VOSViewer, and R. The …
Persistent link: https://www.econbiz.de/10014506271
One of the main tasks of the accounting information systems is to provide information users at all levels with reliable … conditions lead accounting information systems to renew and contribute more to business management. In this study, the article … studies related to the accounting information system in the world under this subject were examined with the bibliometric …
Persistent link: https://www.econbiz.de/10014452001
This study examines factors influencing accounting research output in universities of technology (UoTs) in South Africa … administered to one hundred accounting academics across the six UoTs in South Africa. Descriptive and inferential statistics such … of the enabling environment on accounting research output, it was recommended that the environment influencing research …
Persistent link: https://www.econbiz.de/10014433829
The study explored the influence of accounting graduates' competencies on their job performance and how continuing … used to draw and analyse data from 115 accounting graduates working in the big four firms and finance directorates of four … development significantly mediated the influences of the professional competencies on the job performance of accounting graduates …
Persistent link: https://www.econbiz.de/10014429886
This study examined the influence of accounting students’ religiosity on ethics education and anticorruption propensity … education plays in the relationship between religiosity and incorruptibility of accounting students. A correlational research … design was employed to study the population of MBA (Accounting) students in a university in Ghana, out of which a random …
Persistent link: https://www.econbiz.de/10014528158
The purpose of this study is to examine the role of intellectual capital and isomorphic forces in strengthening internal controls over financial reporting (ICFR) in microfinance institutions (MFIs). This study is cross-sectional and correlational. Data were collected through a questionnaire...
Persistent link: https://www.econbiz.de/10012649554
This paper aims to present the effect of life cycle on financial reporting quality (FRQ). Discretionary accruals, small profit, and audit aggressiveness were used to test the FRQ from different approaches for Borsa Istanbul-listed companies between 2008 and 2017. The sample comprises 1,645...
Persistent link: https://www.econbiz.de/10012654864
Reporting Standards (IFRS)-based financial accounting research. The mandatory adoption of IFRS by the European Union (EU) on 1 … concepts in these articles appear to be borrowed from the mainstream accounting and finance literature and used in the form of …
Persistent link: https://www.econbiz.de/10012654974
organizational culture, management accounting information, innovation capability and firm performance in Vietnamese small and medium …-level managers in Vietnamese SMEs. The results reveal that management's cultural orientation combined with management accounting … show that the use of management accounting information fully mediates the relationship between management's value …
Persistent link: https://www.econbiz.de/10012655099
accounting system and methods are comparable with those of other firms. Even though accounting comparability is markedly … financial constraints have a moderating effect: more constrained firms do not reduce earnings manipulation as their accounting …
Persistent link: https://www.econbiz.de/10012659632