Purpose – The purpose of this paper is to use empirical evidence to measure if the small and medium enterprises (SMEs) have adapted to information technologies (ITs) and analyse the extent of IT knowledge and interest in new international accounting standards as factors that align strategies...

Purpose – The purpose of this paper is to report the findings from a study of the relationships of organization support, user characteristics, task characteristics, and intranet characteristics for using intranet applications to support management accounting in public hospitals....

Purpose – The purpose of this paper is to propose and evaluate a new matching sample comparison method, the industry size peer matching method. Design/methodology/approach – Based on archival financial data from Compustat and econometric methods, the paper first validates that such a method...

Purpose – The purpose of this paper is to examine the externalities in social environmental accounting. Design/methodology/approach – The paper is based on the fundamental research that is related to inductive accounting theory and uses scientific methods for identification of theoretical...

Purpose – The purpose of this paper is to examine the long-run performance of initial public offerings (IPOs) in Taiwan with a five-factor model on a calendar time basis. Design/methodology/approach – Besides the Fama-French three factors, the paper also incorporates leverage and liquidity...

Purpose – Auditor independence is regarded as the cornerstone in the auditing profession. But there is lack of research to examine the influence of the types of non-audit services provisions and gift hospitality on auditor independence. This paper aims to fill this gap....

Purpose – The purpose of this paper is to develop a contingency framework that allows researchers to classify and study management accounting innovation within the context of the literature on the sociology of diffusion and adoption. Design/methodology/approach – The process of innovation in...

Purpose – The purpose of this paper is to investigate Master of Business Administration (MBA) students' performance in handling alternative types of accounting questions in order to generate some insights for future MBA accounting module teaching and assessment design....

Purpose – The purpose of this paper is to investigate user versus provider perceptions of management accounting system (MAS) services using the DeLone and McLean information system success model and the theoretical lens of social perception theory. Design/methodology/approach – Quantitative...

Purpose – The purpose of this paper is to examine the short-term reactions of stock prices to the announcement of earnings restatement by the public companies listed in the Toronto stock exchange in Canada. Design/methodology/approach – The paper conducts an empirical study. For the purpose...