Search Results - subject_exact:"Betriebliches Rechnungswesen"

Green financing and SMES performance in South Africa : role of environmental management accounting practice

Adejayan, Adeola Oluwakemi; Doorasamy, Mishelle - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015617021

Avoided emissions : accounting for carbon beyond the balance sheet

Mota-Nieto, Jazmin - 2026

This paper argues that current carbon accounting overlooks an important part of climate action: avoided emissions, or emissions that never occur because cleaner products, services, or decisions replace higher-carbon alternatives. While companies are increasingly developing solutions that reduce...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015618198

Spotlight on sustainable finance and managerial accounting : the analytical triad for a profitable and sustainable future

Lulaj, Enkeleda - 2026

This study, focused on sustainable finance and management accounting, explores the analytical triad of vsCHA (Value and Supply Chain Analysis), COA (Cost Analysis), and CIA (Continuous Improvement Analysis), examining their interactions and their impact on firm sustainability. Data were...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015609783

Examination of the effects of the transition on IFRS based on the Du-Pont analysis

Szekeres, Alexandra; Ildikó, Orbán; Gergő, Tömöri - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015614220

Ethical leadership as a catalyst for positive relationships : how fairness and trust encourage knowledge sharing in audit firms

Asadi, Hossein; Nassirzadeh, Farzaneh; Askarany, Davood - 2026

In knowledge-intensive professions such as auditing, positive workplace relationships are essential to effective performance. Yet, the specific mechanisms through which ethical leadership encourages critical, collaborative behaviours, such as knowledge sharing, remain underexplored. This study...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015615432

Cultural governance and earnings quality : the role of corporate values and managerial ability

Arian, Adam; Timilsina, Sabina; Gamage, Pandula; Sands, John - 2026

This study investigates the role of corporate culture in shaping earnings management behavior, positioning culture as an internal governance mechanism that can enhance financial reporting quality.Using a large panel of US publicly listed firms from 2001 to 2021, we employ a machine-learning...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015616397

Does accrual accounting make municipalities spend less?

Caiazza, Stefano; Fiordelisi, Franco; De Simone, Elina; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015592850

Tension in financial reporting : reacting to a peer bankruptcy announcement

Delshadi, Mahmoud; Hammami, Ahmad; Magnan, Michel - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015597293

Digital platforms and hybridized social sector accountability : a critical discourse analysis of promotional material

Ahearn, Elizabeth-Rose; Mai, Catherine; Marston, Greg - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015590824

Pilot U.S. physical and monetary energy flow accounts

Chambers, Matthew L.; Highfll, Tina; Van Duym, Dirk - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015604333

Variations in accountability systems of informal taxation across regions in Kaduna State, Nigeria

Iormbagah, Jacob - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015605920

Exstrategic management accounting and competitiveness affecting sustainable performance : the moderating role of organizational learning capability and competitive culture

Wichitsathian, Sareeya; Ekkaphol, Sumalee - 2026

This research aimed to: (a) analyze the influence of strategic management accounting information on business strategy, competitiveness, and sustainable performance; (b) investigate the role of mediating variables on business strategy and competitiveness, and (c) study the role of moderating...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015625926

From adoption to accountability : a 1997-2024 bibliometric cartography of ICT in SMEs with accounting & sustainability overlays

Dinanti, Aldila; Januarti, Indira; Handayani, Rr. Sri - 2026

This study investigates the performance and science mapping of ICT adoption in SMEs through a bibliometric analysis of Scopus-indexed publications. We examine how the ICT-in-SMEs literature evolved over 1997-2024 and where accounting and sustainability themes are situated within that corpus....

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015626631

Accounting basis and verification : survey evidence from U.S. private firms

Call, Andrew C.; Hendricks, Bradley E.; Labro, Eva; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015626688

Labor and the corporate information environment

Barrios, John Manuel; Choi, Jung Ho; Deller, Carolyn; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015627306

Empirical analysis of deferred tax accounting under IFRS (IAS 12) : an international comparison of diversity in practice

Spindler, Lena; Hacker, Bernd - 2026

This study provides an empirical analysis of deferred tax accounting under IFRS (IAS12), focusing on international and sectoral diversity within the eurozone. While IFRS aims for uniform accounting standards, prior research suggests that national tax, legal, and cultural contexts significantly...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015628395

Artificial intelligence : challenges of AI in accounting

Witowska, Judyta - 2026

Objective: The aim of the article is to present the AI solutions used by accounting departments and the challenges they bring to the accounting field. Research Design & Methods: The article was developed based on the literature, reports of companies which are currently implementing AI solutions...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015638739

National institutions, transparency and accounting for goodwill : impairment recognition under IFRS in Europe

Fujiyama, Keishi; Gray, Sidney J. - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015639227

Bibliometric insights into green accounting research : analysing trends, impact, and theoretical foundations

Yang, Shi; Kythreotis, Alexios - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015640638

Accounting scripts and the politics of compliance : understanding accountants’ roles in anti-money laundering through sentiment and script theory

Lokanan, Mark E. - 2026

This study explores the role of accountants in anti-money laundering (AML) compliance within Canada's non-banking financial institutions, specifically focusing on the real estate, luxury vehicles, and gaming sectors. By utilizing a unique combination of machine learning (ML) and deep learning...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015643939

Digital accounting and financial performance of MSMEs in Indonesia : the mediating role of digital innovation

Maryanti; Mediaty; Arifin, Andi Harmoko; Mas'ud, Anis … - 2026

This study investigates the determinants of financial performance among Micro, Small, and Medium Enterprises (MSMEs) in Indonesia, addressing the critical issues of low accountability and limited access to capital. Grounded in the Resource-Based View and Dynamic Capabilities Theory, the research...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015644209

Robo-advisory and auditing : internal and external controls

Farahani, Ahmad Hatamabadi; Nahidi, Narmin - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015651236

Carbon accounting quality : measurement and the role of assurance

Gipper, Brandon; Sequeira, Fiona; Shi, Shawn Xiaofeng - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015651909

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Carbon accounting quality : measurement and the role of assurance

Gipper, Brandon; Sequeira, Fiona; Shi, Shawn X. - 2023

Book / Working Paper

Regulatory framework : from traditional accounting to non-financial accounting

Wecxsteen, Jean Daniel; Kendo, Sandra; Kacemi, Oussama; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015651969

Unsupervised machine learning-based financial anomalies, ESG, and accounting conservatism

Prawat Benyasrisawat; Pakawat Kuboonya-arags - 2026

This study empirically examines the joint effect of financial anomaly risk and ESG performance on accounting conservatism using accrual models, market models, and earnings time-series models. Financial anomaly scores are obtained using unsupervised machine learning to identify reporting...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015652368

Exploring the role of management accounting education in fostering entrepreneurial mindset development in Zimbabwe

Nyakuwanika, Moses - 2026

The study explores the role of management accounting education in cultivating an entrepreneurial mindset among management accountants and entrepreneurs in Zimbabwe. This study was motivated by the lack of a deep understanding of how management accounting education can contribute to the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015653349

Audit quality characteristics and financial reporting quality among Jordanian small and medium enterprises : a PLS-SEM approach

Alshira'h, Ahmad Farhan - 2026

This study aims to examine the influence of geographical distance, social distance, auditor independence, technical quality, and process quality on the quality of financial reporting, providing a comprehensive understanding of the aspects that determine audit effectiveness. The research employs...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015653564

Preparing financial reporting professionals for virtual asset disclosure and assurance : stakeholder readiness for metaverse-based accounting systems

Jena, Rabindra Kumar - 2026

The rapid emergence of virtual assets, blockchain-based transactions, and immersive digital economies presents major challenges to financial reporting processes (recognition, measurement, disclosure, and assurance). This study aims to investigate stakeholder readiness for digital financial...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015653727

Integrated reporting quality, tax avoidance, and sustainable development : evidence from South Africa

Abdel-Fattah, Sarah Yasser; Montenegro, Tânia Menezes - 2026

This study examines the association between Integrated Reporting (IR) quality and tax avoidance among South African listed firms from 2012 to 2021, and whether this relationship differs across the highest and lowest levels of IR quality. The extent to which the adoption of a Combined Assurance...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015653732

Fact-checking politicians

Mattozzi, Andrea; Nocito, Samuel; Sobbrio, Francesco - 2026

We study how politicians respond to the fact-checking of their public statements. Our research design employs a difference-in-differences approach, complemented by a randomized field intervention conducted in collaboration with a leading fact-checking organization. We find that fact-checking...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015632215

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Fact-checking politicians

Mattozzi, Andrea; Nocito, Samuel; Sobbrio, Francesco - 2022

Book / Working Paper

Professional hybridization among management accountants : navigating paradoxical tensions in environmental sustainability

Fried, Andrea; Rasmussen, Josefine; Ottosson, Mikael; … - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016059829

Pandering to the future

Blumenthal, Benjamin - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016060937

Normative Lean Performance Score model based on financial and accounting metrics

Bányai, Attila; Bárczi, Judit; Thalmeiner, Gergő - 2026

This paper introduces the Normative Lean Performance Score (NLPS) model designed to evaluate lean operational performance using publicly available financial and accounting metrics, without requiring advanced analytics for practical implementation. The study applies an empirical research design...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016061194

A "Utopia of the present" : MacIntyrean thought as critical accounting theory

West, Andrew - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016061753

Indigenous peoples and accounting : the gift of mutual emancipation

Fukofuka, Peni Tupou; Yong, Sue - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016061763

Accounting education and neocolonialism in Pakistan : a Gramscian perspective

Awais, Waksh; Bigoni, Michele - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016061771

Governing through division

Invernizzi, Giovanna M.; Trombetta, Federico - 2026

We develop a model of partisan factions within an accountability framework. The incumbent leader can implement reforms but faces an internal faction that may undermine reform effectiveness through dissent. Unlike the faction, the leader's preferences align with those of the voter. Dissent...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10015668716

Accounting for knowledge : a critical review of how management accounting shapes the governance of intellectual capital

Dias, Vânia; Quesado, Patrícia Rodrigues; Silva, Lurdes; … - 2026

This study critically investigates the scientific literature on the intersection of management accounting and intellectual capital using a bibliometric performance analysis and science-mapping approach. Drawing on a sample of 59 publications from the Scopus and Web of Science databases, the...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016070329

Cognitive bias and trust in digital accounting decisions

Lampropoulos, Ioannis Ch.; Aggelopoulos, Eleftherios; … - 2026

This study maps how cognitive and behavioral concepts such as trust, emotion, and bias are represented in the literature on digital financial accounting-based decision-making and FinTech adoption (artificial intelligence, blockchain, big data analytics, and automated reporting). The study...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016064164

The impact of blockchain technology adoption in enhancing transparency and accounting disclosure levels in digital financial reports : evidence from Jordanian banks

Mohammad Motasem ALrfai; Al-Kofahi, Mahmoud; … - 2026

Despite growing recognition of blockchain technology's potential to enhance traceability, verifiability, and integrity in financial reporting, empirical evidence from regulated banking environments in developing economies remains scarce. This study investigates whether blockchain adoption is...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016064287

Formal harmonization, persistent accounting uncertainty : practitioner evidence on crypto-asset valuation after MiCA in slovakia

Škoda, Miroslav; Guzoňová, Viera - 2026

The Markets in Crypto-Assets Regulation (MiCA) harmonizes market rules across the European Union, but it does not itself determine how entities should classify, measure, document, and tax crypto-asset transactions. This study examines whether Slovakia's recent implementation measures have...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016064361

Writing method sections in qualitative accounting research : engaging with landmark citations through "instructively selective elaboration"

Chapman, Christopher S.; Wang, Di - 2026

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016064517

The impact of IFRS 16 on the financial reporting accuracy in the airline industry

Correia, Carlos; Martins, Carlos; Pereira, Cláudia - 2026

Accounting harmonization enables the comparison of financial reporting and enhances its usefulness. The IFRS was developed to achieve such harmonization in a globalized world. This study focuses on the impact of transitioning from IAS 17 to IFRS 16 within the European airline industry. We...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016064562

Unlocking corporate performance : the role of blockchain and financial transparency in Jordan's banking sector through digital accounting systems

Jwailes, Ahmad Rajab; Kadi, Saleh M.; Al-Moataz, Ehsan Saleh - 2026

This study examines the impact of blockchain adoption and financial transparency on corporate performance in Jordan's banking sector, with a focus on the mediating role of digital accounting systems. Targeting senior managers and financial analysts from Jordan's banking sector, a sample of 152...

Persistent link: https://ebvufind01.dmz1.zbw.eu/10016063896