A long-established and widely used approach to management in government has been the transmission of information up a hierarchy, and centralized decision-making and oversight; colloquially known as 'command and control'. This paper examines accountability in such a system implemented at scale in...

Fraud in accounting and finance poses a persistent threat to organizational integrity and economic stability, necessitating robust theoretical frameworks for effective detection and prevention. While traditional accounting literature predominantly addresses fraud through objective and...

The article aims to present the main challenges and characteristics of adopting the International Financial Reporting Standard (IFRS) 17 within insurance undertakings.We examined a comprehensive analysis of the problems associated with IFRS 17 implementation, as observed by 68 market...

This study reviews the topics and methods commonly employed in qualitative accounting research published in Scopus-indexed journals. We conducted a systematic literature review with bibliometric analysis, examining 149 articles from these journals. The study includes both articles and review...

As generative AI is being further integrated into academic and professional contexts, there is a demonstrable need to determine the performance of generative AI within specific, applied domains. This research compares the performances of ChatGPT-5 and DeepSeek on tasks in the domains of...

The accounting profession is fundamentally oriented towards meeting the dynamic needs of the business environment and society. Considering the European Union's recent sustainability reporting requirements, this study examines the main sustainability topics covered in the accounting curricula of...

This paper has investigated the role that universities may play in shaping a sustainability-oriented professional identity of accountants, which represents an essential contribution of the paper. A sample of 713 answers collected via an online questionnaire-based survey from prospective...

Blockchain technology has a unique ability to automate accounting processes that are a part of regulatory requirements in all commercial enterprises. Moreover, it can hold verified accounting records and eliminate the need for a trusted third party. Despite blockchain's potential to transform...

Advances in Artificial Intelligence (AI) and Large Language Models (LLMs) have transformed accounting by automating repetitive tasks and enhancing the efficiency of financial reporting. However, their implementation raises challenges related to bias, reliability, and professional adaptation....

Quantum technology is significantly transforming businesses, organisations, and information systems. It will have a significant impact on accounting and finance, particularly in the context of cybersecurity. It presents both opportunities and risks in maintaining confidentiality and protecting...

This paper presents and describes an approach to generate innovative labeled datasets that enable automated text classifiers to automatically detect online employee reviews referring to accounting control deficiencies, facilitating supplementary monitoring for auditors and management. Employees,...

We investigate the effect of female directors on the firm cost of equity capital.We employ several analytical techniques, including univariate analysis, Ordinary Least Square regressions, and propensity score matching methodology. Our sample consists of US public firms from 2004-2018.We find...

Project Symbiosis - a collaboration between the BIS Innovation Hub Hong Kong Centre and the Hong Kong Monetary Authority (HKMA) – performed applied technology research, including through developing the Net Emissions Optimiser (NEMO) proof-of-concept (POC), to show how new technologies offer a...

As set out in Part 1, the first goal of Project Symbiosis is to explore how advanced data techniques and artificial intelligence (AI) can be leveraged to more accurately collect, interpret and calculate scope 3 emissions and other impact data in corporate supply chains. The project performed...

Part 3 provides a visual example of the approaches explored in Project Symbiosis. It applies them in a hypothetical use case within the consumer goods sector, from data collection through reduction assessment for a specified product type. As discussed in Part 1, AI and related technologies can...

The aim of this study is to investigate the effect of global economic policy uncertainty on the level of accounting conservatism of companies listed in the Borsa Istanbul-100 index. Regression developed by Basu (1997) was used to determine the conservatism levels of businesses, and within the...

The IMF's Statistics Department has been actively assisting Statistics South Africa in the development of energy and air emissions accounts, through a project backed by the Swiss State Secretariat for Economic Affairs (SECO). The mission conducted during February 13-17, 2025, found significant...