Purpose: This paper aims to show preliminary evidence of the link between the perceived low vulnerability of vital energy systems (LVRE) and social acceptance of renewable energy (SARE) while treating environmental opportunities and threats (EOPT), renewable energy technological innovations...

Purpose: Despite the advancement of the assumptions of agency and institutional theories whereby monitoring structures and controls form the basis of management, inadequate public finance regulatory compliance among public entities has continued to be a challenge. The purpose of this paper is...

This paper investigates the relationship between digital tax adoption and the performance of petroleum excise duty using a sample of 52 petroleum importing companies in Uganda for the period 2022. Ordered probit regressions were used in the analysis to achieve the study's objectives. Consistent...

Purpose: The increasing environmental challenges require efforts to expand the scope of accounting to better evaluate organizations’ behaviour/practices. This paper aims to report the results of studying the link between environmental management accounting (EMA), board role performance (BRP),...

Purpose: This study examines the relationship between investor cognitive bias, investor intuitive attributes and investment decision quality in commercial real estate in Uganda. Design/methodology/approach: A cross-sectional research survey was used in this study, and data were collected from...

Purpose The purpose of this paper is to establish the relationship between perceived grounds for tax non-compliance or compliance behaviors and perceived tax compliance factors. Design/methodology/approach The study employed a correlational and cross-sectional survey design seeking to understand...

Purpose – The purpose of this paper is to report findings of audit quality differences amongst audit firms in a developing country. Specifically, the authors examine the assumption of marked audit quality differences amongst large audit firms (Big 4s) and the small and medium practices (SMPs)....

Purpose – The purpose of this paper is to examine the relationship between the combined (multiplicative) effect of board governance and intellectual capital (IC) on firm performance. Design/methodology/approach – This study is cross-sectional and follows a positivist view of testing...