The purpose of this paper is to investigate the factors affecting information technology usage behavior of tax office employees in the Black Sea Region of Turkey. To accomplish this purpose, the data is gathered from 133 tax office employees who work in Black Sea Region of Turkey through a...

Bu çalışmanın amacı muhasebecilerin bilgi teknolojisi kullanım davranışlarının altında yatan nedenlerin ortaya konulmasıdır. Bu çerçevede çalışmamızda Ajzen ve Fishbein tarafından geliştirilen Mantıklı Eylem Teorisi (Theory of Reasoned Action) esas alınarak...

Although it is considered that the respect of accountant principles would be an indispensable condition for the insurance of the true and fair view, more and more authors are against this idea, sustaining that such a situation beads to a significant distance taken by the information provided by...

This research studies, through a content analysis of the comment letters to the IVSC project on fair value determination of intangible assets, the legitimacy of this professional body, or of the accounting associations, to develop measurement standards specific to this accounting concept. At...

This article examines the form and content of auditor¿s report published by Tunisian auditors who represent international auditing firms. It measures the compliance of these reports with elements enumerated by International standard on auditing (ISA700). To reach this objective, an empirical...

We investigate the impact of choosing between four data sources on the relative performance measurement of scholars’ research output. Our results show that rankings can differ considerably and that the observed correlations are often even lower than those reported in previous studies. We show...

A new wave of financial crises generates a need for placing certain limitations on positive & negative dynamics of the defining or assessed indicators & the factors influencing their formation. In similar, constantly arising situations, the author pioneers the use of the system of triggers or a...

A huge number of quantitative and qualitative criteria perform the research practice and legal issuing on firm size and firm-size-related measures. Inside each of those criteria, quantitative boundaries between two firm categories have also been diverse, even arbitrary. This approach to firm...

Despite the importance and popularity of the stewardship concept in the current management literature, antecedents and the role of the surrounding framework of stewardship remains poorly understood. Similarly, relatively little is known about the outcomes of stewardship. In this study I set out...