Purpose: This paper aims to examine the moderating effect of environmental uncertainty on the impact of the focal constructs of relationship quality and relationship value on behavioural intentions across the theoretical perspectives of commitment-trust and relationship value. The study...

Purpose: The purpose of this study is to investigate the resistance in management accounting practices (MAPs) in a developing economy in the manufacturing and service sectors in Vietnam. Design/methodology/approach: Data collection was carried out using survey questionnaires in Vietnamese...

Purpose: This paper aims to investigate how professionals such as accountants, auditors, senior civil servants and academics perceive the use of audit sampling strategies adopted by professionals to increase detection rates of frauds and corruption within the public sector in Africa. It also...

Purpose: Tunisia has been living a decade of democratic transition since 2011. In this new context, the civil society has been fervently expressing claims for democracy and social justice through creating thousands of non-for-profit organisations (NPOs) (23,456 NPOs in 2020 against 9,000...