International financial reporting standards seek to enrich governments' financial statements to meet financial information requirements under NPM. This article examines the usefulness of international accounting standards in terms of meeting the information needs for financial accountability,...

Budgetary restrictions resulting from the present international economic crisis have tightened the need to improve efficiency in defense spending, leading to the armed forces having to undertake their duties with fewer resources. Previous reports on the subject have looked into the determining...

Research has shown that defence spending has repercussions on government policies and economic growth. At an international scale these implications, together with current financial difficulties affecting governments, justify the timeliness and interest of studying defence policies from the...

Purpose: This study aims to discern emerging trends and provide a longitudinal perspective on merchandising research by identifying relationships between merchandising-related subdomains/themes. Design/methodology/approach: This study sourced 657 merchandising-related articles published since...

Purpose: The purpose of this paper is to determine the significant antecedents of peer-to-peer (P2P) m-payment acceptance and explore the moderating effects of gender on the influence of these predictors with regards to intention of using the system. Design/methodology/approach: The research...

Purpose: Understanding the antecedents of biomass heating adoption by domestic users is important for both public authorities and businesses because of the impact of this technology on energy consumption. The purpose of this study offers an overview of the predictors of biomass adoption based...

Purpose: The purpose of this paper is to analyze the factors that affect consumer adoption of new ways of sharing accommodation services. Moreover, the authors study the influence of culture, more specifically the uncertainty avoidance (UA) dimension, on relationships between variables in a...

Purpose: The purpose of this paper is to empirically examine the factors that influence the acceptance and use of mobile casual games. Design/methodology/approach: A theoretical model is proposed based on the theory of reasonable action, the uses and gratifications theory, the network...

Purpose: This paper aims to analyze advertising effectiveness in terms of self-reported memory (recall) by measuring customers’ visual attention, including consumer engagement with e-tourism 2.0 tools and the banner type used as moderating variables. Design/methodology/approach: Data were...