Search Results - subject:"Accounting practices"

Path dependence of accountants : why are they not involved in corporate sustainability?

Wenzig, Julius; Nuzum, Anne-Katrin; Schaltegger, Stefan - In: Business strategy and the environment 32 (2023) 6, pp. 2662-2683

Persistent link: https://www.econbiz.de/10014369596

Dynamic external environment and value creation in small and medium-sized accounting practices : a sensemaking perspective

Ali, Zahid - In: Journal of accounting & organizational change : JAOC 19 (2023) 6, pp. 112-133

Persistent link: https://www.econbiz.de/10014496327

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

Trinh Hiep Thien; Nguyen Xuan Hung - 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/10014505091

The future of public sector accounting research. A polyphonic debate

Grossi, Giuseppe; Steccolini, Ileana; Adhikari, Pawan; … - In: Qualitative research in accounting & management 20 (2023) 1, pp. 1-37

Persistent link: https://www.econbiz.de/10014323321

The mediating role of IFRS implementation on the relationship between cultural dimensions and accounting practices of the multinational companies operating in Tanzania

Ryoba, Chacha; Chalu, Henry - In: Business management review : journal of the University … 26 (2023) 1, pp. 1-17

Persistent link: https://www.econbiz.de/10014327994

"It was pop that was making the bread" : accounting and musical space at Abbey Road studios

Jubb, Darren - In: Accounting history : journal of the Accounting History … 28 (2023) 2, pp. 285-311

Persistent link: https://www.econbiz.de/10014291990

Accountant perceptions and attitudes towards the social accounting practices in Bangladesh

Rahaman, Mohammad Mizenur; Chowdhury, Adiba Rahman Bushra; … - In: International journal of corporate finance and … 10 (2023) 1, pp. 1-19

Persistent link: https://www.econbiz.de/10015050615

Exploring budgetary accounting practices on the Jaton (Javanese Tondano) eid celebration tradition in Gorontalo

Putri, Novia Maharani; Triyuwono, Iwan; Purwanti, Lilik - 2023

Persistent link: https://www.econbiz.de/10014485627

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 : JRFM 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/10014305908

The Use of Management Accounting Practices by Romanian Small and Medium-Sized Enterprises: A Field Study

Cuzdriorean, Dan Dacian - In: Journal of Accounting and Management Information … 16 (2017) 2, pp. 291-312

is known about the taxonomy of both traditional and modern management accounting practices (MAPs) used by SMEs in the …

Persistent link: https://www.econbiz.de/10015196195