This article presents the systematic literature review (SLR) of accountability of pondok pesantren (Islamic boarding school). The purpose is to provide a review of the existing literature (theoretical/empirical) on the accountability of pondok pesantren and to analyze the future agenda of...

The purpose of this paper is to examine the contribution made by the internal control systems and working capital management on financial performance of supermarkets. This study is cross-sectional and correlational, and it uses firm-level data that were collected by means of a questionnaire...

Little attention has been paid to an issue of entrepreneurial retirement planning. The purpose of this research paper is to investigate the relationship between entrepreneurial financial attainment capacity and expected retirement income. More explicitly, the following research questions were...

This article aimed to examine what do operate cash flow and free cash flow are to reveal the effect on earnings management? Evidence: industrial companies listed on the Amman stock exchange during the period from 2011 to 2020. Several control variables were used to examine the relationships. The...

Budgets are a compass and guiding light for businesses. Therefore, management and owners of small and medium enterprises (SMEs) must carry out suitable and precise capital budgeting activities and methods to ensure business longevity and progression. There is a high risk of SMEs failing soon...

Studying Corporate Environmental, Social and Governance responsibility (ESG) and its consequences remain a topical concern of the company's stakeholders including governmental and non-governmental organizations, investors and researchers over the past few decades. While most research has studied...

Users of financial statements are in a better position to evaluate the performance of the firm in question if its accounting system and methods are comparable with those of other firms. Even though accounting comparability is markedly beneficial, the empirical studies on its impact on earnings...

Management accounting is very important in the field of accounting. It is a subject which implementation can bring about firm development. There are a lot of studies about management accounting. Past research have analysed various aspects of management accounting. However, the effect of...

Drawing from the circular economy, which prioritizes resource optimization, waste reduction, and operational efficiency, the objective of this study is to investigate the influence of environmental regulations on Green Financial Management (GFM), the role of GFM as a mediator between...

We use a survey approach to investigate how managers in a frontier market apply financing and dividend decision techniques in practice. 15 firm characteristics were grouped into paired subgroups for a two-sample t-test analysis that generated statistical differences, economic significance levels...