Companies depend on the trust and confidence of the general public to thrive. The integrity of financial reporting practices plays a pivotal role in establishing and sustaining stakeholders' confidence. This trust serves as a foundational cornerstone in managerial decision-making processes and...

The significant transformations and advances attributed to the Era 5.0 require a comprehensive understanding of the current ramifications of the accounting discipline, along with the prospective difficulties and opportunities. This is pertinent not only in the context of industry, education, and...

Decisions by small and medium enterprise (SME) entrepreneurs are plagued by a variety of cognitive biases. Extant literature has mainly focused on a limited number of important biases (e.g., overconfidence) in a handful of important entrepreneurial decisions (e.g., start-up, market entry or...

Vietnam's pulp and paper industry has contributed significantly to socio-economic growth but is also one of the industries with a very high risk of environmental pollution. Stems from the goal of economic growth coupled with environmental protection operations in Vietnam, this study examines the...

Vietnam's pulp and paper industry has contributed significantly to socio-economic growth but is also one of the industries with a very high risk of environmental pollution. Stems from the goal of economic growth coupled with environmental protection operations in Vietnam, this study examines the...

Since the conceptualization of bounded rationality, management scholars started investigating how people-managers and entrepreneurs-really make decisions within (and for) organizations. The aim of this eBook is to deeply investigate trends that have flourished within this pivotal research area...

Since the conceptualization of bounded rationality, management scholars started investigating how people - managers and entrepreneurs - really make decisions within (and for) organizations. The aim of this eBook is to deeply investigate trends that have flourished within this pivotal research...

"This Research Handbook focuses on the collective ethical issues facing the accounting profession, as well as the users of services provided by accountants today. Providing an overview of contemporary accounting and ethics issues around the world, the Research Handbook on Accounting and Ethics...

Decisions by small and medium enterprise (SME) entrepreneurs are plagued by a variety of cognitive biases. Extant literature has mainly focused on a limited number of important biases (e.g., overconfidence) in a handful of important entrepreneurial decisions (e.g., start-up, market entry or...

The focus of the paper is on identification of hidden patterns in the opinion of accounting professionals, in order to identify the deficiencies in the legal accounting regulations and to examine their perspective on international and legal accounting regulations. The data collected through the...

Historically, in most countries, the accounting profession has always been male-dominated. Liberal professions such as lawyers, engineers, architects and doctors share the common trait of conservatism. The accounting profession, which is also a liberal profession, is no exception. Starting from...

Accounting profession is traditional profession and accounting rules and principles have been established and are the same for many years. However, globalization of business, stronger regulations and numerous technological solutions and innovations are not bypassing the accounting profession...

This study examines the perception of professional accountants and the intention to engage in Sustainability Accounting & Reporting (SAR). By relying on the Theory of Planned Behaviour (TPB), the study investigates whether attitudes, subjective norms and perceived behavioural control have any...

Die vorliegende Arbeit setzt an der Interaktion zwischen Managern und Controllern an, da letztere eine bedeutsame unternehmensinterne Berufsgruppe darstellen, die insbesondere mit den Aufgaben einer fortwährenden Führungsunterstützung und Informationsversorgung des Managements im Unternehmen...

This study examines the perception of professional accountants and the intention to engage in Sustainability Accounting & Reporting (SAR). By relying on the Theory of Planned Behaviour (TPB), the study investigates whether attitudes, subjective norms and perceived behavioural control have any...