This paper aims to investigate the impact of ontology-based knowledge management on improving tax accounting procedures and reducing tax risks, specifically focusing on the income tax system in a developing country. To achieve this objective, a mixed methodology approach was adopted, combining...

Цель статьи заключается в исследовании новых требований к качеству информационных ресурсов управления институциональными единицами и разработке модели...

Gaining an understanding of the business and accounting processes of the insurers concerned is a key element of the complex, high‐risk external audits1 of listed South African long‐term insurers. In this empirical study, the value chain concept developed by Porter in the 1980s is customised...