Showing 1 - 10 of 151
Persistent link: https://www.econbiz.de/10012139185
The paper explores knowledge management (KM) through the accounting and auditing field, emphasizing the authors … accounting standards and national regulations and the dynamic of the profession in the Big Data era determine the need of a …, this being the consequence of the numerous small and medium accounting and auditing firms, limited investments in IT tools …
Persistent link: https://www.econbiz.de/10011636553
present in the abstracts of accounting research articles (RA) published in the Journal of Accounting and Management … integration in the European Union, the adaptation to the internationalization trend in research), Romanian accounting authors …
Persistent link: https://www.econbiz.de/10011311718
The main objective of this paper is to test a research hypothesis regarding the preference for IFRSs adoption in Islamic countries. The hypothesis has been tested on a dataset of 38 Islamic countries inside the framework of a Discrete and Limited Dependent Variable Model. We have obtained robust...
Persistent link: https://www.econbiz.de/10010395938
The Soviet Accounting Bulletin was published from 1973 to 1983. It provided rare and fascinating direct insight into …
Persistent link: https://www.econbiz.de/10010338856
The purpose of this study is to investigate accounting professionals’ perceptions of (1) importance of education phases … and environmental conditions in development of ethics awareness, (2) approaches in accounting ethics education in … university and professional pre-qualification, and (3) coverage of accounting ethics education. Data was collected from public …
Persistent link: https://www.econbiz.de/10010252321
The study explored the influence of accounting graduates' competencies on their job performance and how continuing … used to draw and analyse data from 115 accounting graduates working in the big four firms and finance directorates of four … development significantly mediated the influences of the professional competencies on the job performance of accounting graduates …
Persistent link: https://www.econbiz.de/10014429886
This study examines factors influencing accounting research output in universities of technology (UoTs) in South Africa … administered to one hundred accounting academics across the six UoTs in South Africa. Descriptive and inferential statistics such … of the enabling environment on accounting research output, it was recommended that the environment influencing research …
Persistent link: https://www.econbiz.de/10014433829
This study examined the influence of accounting students’ religiosity on ethics education and anticorruption propensity … education plays in the relationship between religiosity and incorruptibility of accounting students. A correlational research … design was employed to study the population of MBA (Accounting) students in a university in Ghana, out of which a random …
Persistent link: https://www.econbiz.de/10014528158
One of the main tasks of the accounting information systems is to provide information users at all levels with reliable … conditions lead accounting information systems to renew and contribute more to business management. In this study, the article … studies related to the accounting information system in the world under this subject were examined with the bibliometric …
Persistent link: https://www.econbiz.de/10014452001