. These findings have implications for the study of accounting, especially in the fields of business and management. The … on accounting performance at the 5% level; however, it becomes noteworthy at the 10% level and has a positive influence …

’ financial reporting follows the requirements of relevant laws in the country and that they comply with appropriate accounting …

management accounting and control (MAC) of these organizations. Therefore, this paper provides an overview of the main studies on …

current ramifications of the accounting discipline, along with the prospective difficulties and opportunities. This is …. Thus, the aim of this paper is to understand the current impacts and future expectations of the Era 5.0 on the accounting … accounting profession by the originality of the contextualization of the profession in this new Era, filling a gap in the recent …

Accounting and teaches at the ESB Business School, Reutlingen University. He has been researching and publishing in the field of … multinational business corporations in the area of accounting and management. Prof. Dr. Michel Charifzadeh is Professor of … Accounting and teaches at the ESB Business School, Reutlingen University. He has several years of experience as a project manager …