Search Results - subject:"Accounting practices"

Reproduction of efficiency through management accounting practices : socio-economic, environmental, and human consequences of NPM reforms

Barrios-Álvarez, Claudia; Adhikari, Pawan; Salifu, Ekililu - In: Financial accountability and management 40 (2024) 4, pp. 475-497

Persistent link: https://www.econbiz.de/10015156898

The influence of organisational learning capability on the organisational use of SMA practices : the mediating role of employee creativity and empowerment

Baird, Kevin; Su, Sophia Xia; Nuhu, Nuraddeen Abubakar - In: Accounting and finance 64 (2024) 3, pp. 2321-2343

Persistent link: https://www.econbiz.de/10015164503

The impact of artificial intelligence and Industry 4.0 on transforming accounting and auditing practices

Abdullah, Abdulwahid Ahmed Hashed; Al Maqtari, Faozi A. - In: Journal of open innovation : technology, market, and … 10 (2024) 1, pp. 1-20

The main aim is to investigate the impact of artificial intelligence (AI), Industry 4.0 readiness, and Technology Acceptance Model (TAM) variables on various aspects of accounting and auditing operations. To evaluate the associations between the variables, the research design employs a mediation...

Persistent link: https://www.econbiz.de/10014518837

Carbon accounting : its implications on accounting practices and corporate sustainability reports

Syam, Ardiansyah; Djaddang, Syahril; Adam, Adam; … - In: International journal of economics and financial issues … 14 (2024) 4, pp. 178-187

Persistent link: https://www.econbiz.de/10014632234

The effect of Porter's competitive forces on competitive advantage and organisational performance and the moderating role of management accounting practices

Baird, Kevin; Nuhu, Nuraddeen Abubakar; Jiao, Lu - In: Journal of management control 35 (2024) 2, pp. 303-332

Persistent link: https://www.econbiz.de/10015114611

How management accountants purposefully create cash flow forecasts in capital budgeting : a field study of product development decisions

Wouters, Marc; Stadtherr, Frank - In: Accounting perspectives : a journal of The Canadian … 23 (2024) 3, pp. 467-505

Persistent link: https://www.econbiz.de/10015098518

Explaining stable accounting practices at the Mahou brewery, Madrid, 1890s to 1970s

Quinn, Martin; Moreno, Alonso - In: Accounting history review 34 (2024) 3, pp. 213-236

Persistent link: https://www.econbiz.de/10015332539

Assessing the potential integration of large language models in accounting practices : evidence from an emerging economy

Toumeh, Ahmad A. - In: Future Business Journal 10 (2024) 1, pp. 1-15

This research intends to demonstrate the potential integration of large language models (LLMs) in accounting practices …

Persistent link: https://www.econbiz.de/10015410724

The usefulness of accounting information and management accounting practices under environmental uncertainty

Pires, Rui; Alves, Maria do Céu; Fernandes, Catarina - In: Journal of Risk and Financial Management 16 (2023) 2, pp. 1-21

accounting practices (MAPs) usage. Secondly, we intend to explore how these relationships influence decision-makers' satisfaction …

Persistent link: https://www.econbiz.de/10014332849

Intellectual capital and investment efficiency: The mediating role of strategic management accounting practices

Thien, Trinh Hiep; Hung, Nguyen Xuan - In: Cogent Business & Management 10 (2023) 2, pp. 1-41

This study investigates the mediating effect of strategic management accounting (SMA) practices on the relationship between intellectual capital (IC) and investment efficiency (IE). Using secondary data and primary data through the questionnaire survey from 127 Vietnamese listed companies, this...

Persistent link: https://www.econbiz.de/10014527919