This study contributes to contemporary research on changes in management accounting (MA) practices by examining the … effect of changes in data quality, information quality and management accountants’ tasks on accounting efficiency and … effectiveness, and indirectly on management accounting change after the implementation of an Enterprise Resource Planning (ERP …

validity test on accounting research. If the economic magnitude of the study's proxy for quality on firm value is “too large …

Watts (2003) and Ball and Shivakumar (2005) argue that accounting conservatism decreases managerial incentives to make … negative net present value investments. I develop and test a new hypothesis that accounting conservatism is associated with … managers making less risky investments. I find that under more conservative accounting managers make less risky acquisitions …

’s position. Our study contributes to accounting, psychology, and writing and discourse theories with new evidence of the effects …

accounting systems. The situation is made complex due to the fact that in military organisations, accountants' tasks have … traditionally consisted of bookkeeping and financial reporting, while management accounting tasks especially (e.g. planning and … study consists of project memos and interviews with people involved in designing and implementing ERP-linked cost accounting …

plenty of examples from accounting and other disciplines. It helps scholars to choose and motivate their research topic … accounting and related fields …

difficulties with regulation and implementation. Finally, the article concludes with case studies of companies in Bangladesh using …

accounting (EMA) in manufacturing enterprises in Vietnam's pulp and paper industries. The data used in the study were collected …

The purpose of this research is to examine the impact of green electronic auditing on accounting information … processes, auditing the inputs, auditing the outputs, prior auditing on inputs, and accounting information reliability. The … all have a substantial impact on accounting information reliability. However, auditing the inputs and the link between …