The aim of this paper is to analyze the question of whether the sole focus of standard setters developing accounting standards that are useful to external users for making decisions about providing resources to the entity result in useful accounting information. To answer this question, we...

This paper explores the drivers that condition innovation and creativity. Appling this to the research context, I identify strategies for accounting authors to increase their chances of publishing in the leading journals. In essence, I argue that we should aim to play at the intersection of...

In the current economic context, the issue of IT&C competencies indissoluble to the accounting profession gets special meanings: accounting skills and those associated with the quality of professional accountant must be completed with the specific use of advanced technologies to address this...

The article deals with types of information systems which fulfill a public function and are used to provide the information for the public. These projects and their management are defined by: a high valueadded knowledge-based components, high quality and reliability of their implementation, the...

The paper aims at emphasizing the significant factors determining IT project success and provides useful insides regarding the factors contributing to the IT projects’ failure. The paper presents theoretical considerations and approaches on IT project success and failure field and corroborates...

This paper studies direct and indirect impact of the human-centered Enterprise Resource Planning (ERP) systems on user satisfaction. The objective of the paper is to measure a hierarchical influence of five human-centered dimensions on user satisfaction both directly and indirectly. This paper...

Management Information Systems are meant to create methods for data management, leading to better decision making. By designing, implementing and using business information systems in innovative ways, the effectiveness and efficiency of every-day activities significantly increases. In the...

This study aims to determine the extent to which Jordanian banks comply with the principles of Corporate Governance from the viewpoint of the related regulatory bodies. We rely on the corporate governance topics discussed in the World Bank’s ROSC Report. Sixty postal questionnaires have been...

This paper mobilizes an institutionalism-based approach in order to discuss the factors influencing the recent evolution of the Romanian accounting profession and to advance a tentative prognosis. Using the case of Romania as context for the study, we illustrate how a national profession aligned...