This study analyzes the effectiveness of sharing economy platforms and management accounting systems (MAS) on the financial performance of Micro, Small, and Medium Enterprises (MSMEs) in Malang City, Indonesia, by considering the moderating effect of demographic factors such as gender, age, and...

In this study, we analyzed the role of accounting information security control in influencing the internal control's effectiveness in Vietnamese enterprises, using a combination of quantitative research and qualitative research methods. The qualitative phase of this study involved reviewing...

We examine financial reporting and firm operations, focusing specifically on the roles of 'enterprise risk management' (ERM), within which a holistic approach is taken to the conceptualization and management of all types of risk. We measure ERM implementation based on information obtained from...

Alasdair MacIntyre's critique of managerial capitalism is well known, with some arguing that MacIntyrean thought is antithetical to contemporary capitalist business. Nevertheless, substantial efforts have been taken to demonstrate how different business activities constitute MacIntyrean...

Recent developments in artificial intelligence raise fundamental questions about the future of academic accounting research. Using insights from institutional theory, existing institutional structures, and interviews with senior editors and PhD program chairs, we examine how AI advancements may...

The management report is an integral part of the ECB's Annual Accounts and is designed to provide readers with contextual information related to the financial statements. Given that the ECB's activities and operations are undertaken in support of its policy objectives, the ECB's financial...

This report explores the epistemic and methodological foundations of the Integrated Bioeconomy Land Use Assessment (IBLUA) project, in which an innovative deliberation support system is developed toward more informed discussion over bioeconomy futures in the European Union (EU). In terms of the...

In today's environment, ensuring sustainable development is one of the long-term goals of any state, and therefore consideration of new approaches and concepts remains relevant. The purpose of this study was to investigate approaches to accounting in the context of the circular economy. The...

We examine how a CEO develops a reputation for credible financial reporting and how this reputation influences investor reactions to earnings announcements. We find that investors discount earnings news when CEOs have both strong incentives to misreport and weak reporting reputations. Further,...

Gewisse didaktische Ansätze zur Aus- und Weiterbildung im Fachgebiet «Rechnungswesen» (Accounting) haben sich im Ausbildungsalltag auf Hochschulstufe fix etabliert. Dies kann dazu führen, dass Lernumgebungen nicht kritisch reflektiert werden und eine Anpassung an sich verändernde Umstände...

This research indicates that accounting is essential for assessing South Asian airline companies via financial ratio analysis from 2011 to 2022. The accounting measurements delineate informing and facilitating strategic decision-making from 2011 to 2022. The analysis utilizing GARCH and PARCH...

The System of Environmental-Economic Accounting: Ecosystem Accounting (SEEA EA) constitutes an integrated and comprehensive statistical framework for organizing data about habitats and landscapes, measuring the ecosystem services, tracking changes in ecosystem assets, and linking this...

Production-based accounting (PBA) and consumption-based accounting (CBA) of emissions differ in how they consider the emissions resulting from the production of internationally traded commodities. This paper applies both approaches to calculate and compare emissions for Ireland and selected...

Digital Financial Reporting (DFR) has gained significant research attention amid the digital transformation. This study comprehensively reviews DFR research, identifies trends, and highlights emerging topics. Key trends include advancements in sustainability reporting and improved financial...

We find that the staggered adoption of state-level constituency statutes leads to a significant decrease in accounting conservatism. Constituency statutes allow directors to consider stakeholder interests when making business decisions, thereby increasing firms’ stakeholder orientation. As...

The IMF's Statistics Department has been actively assisting Statistics South Africa in the development of energy and air emissions accounts, through a project backed by the Swiss State Secretariat for Economic Affairs (SECO). The mission conducted during February 13-17, 2025, found significant...