The interaction of Information Technology (IT) and contemporary management accounting systems is an emerging research area. This paper aims at exploring the interaction effect of Accounting Information Systems (AIS) user satisfaction and Activity-Based Costing (ABC) use on hotel financial...

This study aims to explore the impact of first-time IFRS adoption on the selected financial ratios of the hotels listed in ISE in Turkey. The selected liquidity, solvency, and profitability ratios were used. Both non-parametric Wilcoxon signed-rank test and paired-samples t-test have been...

This paper critically examines the potential movement from accounting of war to accounting of peace. The 20th century capitalist economy developed in the war, and also stimulated the war. In contradiction with the current state of facts, some economists such as Vandana Shiva promote the idea of...

The aim of this paper is to explore the viability of off-shoring of accounting services to foreign companies by providers of such services located in Republic of Macedonia. We have assessed the potentials of accountants in Republic of Macedonian to offer off-shored accounting services by using...

The paper explores knowledge management (KM) through the accounting and auditing field, emphasizing the authors’ research results designed to examine the Romanian firms’ perspective on KM. The authors strive to understand how the audit firms manage their knowledge aiming at providing quality...