Appropriation of accounting information system use under the new IFRS : impacts on accounting process performance
Trang Nguyen, Jengchung Victor Chen, Thu Phuong Ha Nguyen
| Year of publication: |
2021
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| Authors: | Trang Nguyen ; Chen, Jengchung Victor ; Thu Phuong Ha Nguyen |
| Published in: |
Information & management : the internat. journal of management processes and systems ; journal of IFIP Users Group. - Amsterdam : Elsevier, ISSN 0378-7206, ZDB-ID 432134-0. - Vol. 58.2021, 8, p. 1-15
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| Subject: | Accounting information system (AIS) | Accounting process performance | Adaptive structuration theory (AST) | Faithfulness of appropriation (FOA) | International financial reporting standards (IFRS) | IFRS | Rechnungswesen | Accounting | IT-gestütztes Rechnungswesen | Accounting information system | Einführung | Implementation |
| Type of publication: | Article |
|---|---|
| Type of publication (narrower categories): | Aufsatz in Zeitschrift ; Article in journal |
| Language: | English |
| Other identifiers: | 10.1016/j.im.2021.103534 [DOI] |
| Source: | ECONIS - Online Catalogue of the ZBW |
Persistent link: https://www.econbiz.de/10013191952