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...

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...

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...

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...

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...

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....

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...

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...