This research aims to adapt the Leymann Inventory of Psychological Terror and its use on Portuguese Accounting Professionals. Leymann scale was applied in a final sample of 478 accountants aged between 28 and 68, of which 47.5% were men and 52.5% women ...
Rui Silva +2 more
exaly +3 more sources
Understanding accounting professionals’ intention to adopt robotic process automation: a TOE-based empirical assessment from an emerging country [PDF]
The proliferation of the Fourth Industrial Revolution (4IR) is transforming the accounting landscape, with technologies such as Robotic Process Automation (RPA) changing the face of traditional accounting processes.
Nusirat Ojuolape Gold +3 more
doaj +2 more sources
Digitalization - A Danger To Accounting Professionals? [PDF]
Purpose: Nowadays, we talk about an increasing number of tools in the IT area that are being used in the accounting field. We can already discuss automation, robotics, artificial intelligence, and digitalization in accounting practices. This reality is giving rise to more and more discussions about how the era of digitalization of processes influences ...
Brabete, Valeriu, Goagără, Daniel
openaire +3 more sources
Effects of mental workloads on depression–anger symptoms and interpersonal sensitivities of accounting professionals [PDF]
The present study was conducted to investigate the effects of mental workloads on the depression–anger symptoms and interpersonal sensitivities of accounting professionals.
Azzem Özkan +2 more
doaj +2 more sources
In this study, the ethical dimensions of accounting professionals related to accounting errors and frauds were examined. Firstly, general and technical information about accounting were provided.
Semanur Adalı, Cevdet Kızıl
doaj +3 more sources
Board characteristics, audit committee attributes and firm performance: empirical evidence from emerging economy [PDF]
Purpose - This study is designed and directed to analyze the effect of board characteristics and audit committee attributes on the firm performance of publicly listed commercial banks of Bangladesh.
Rifat Fariha +2 more
doaj +1 more source
Resilience of commercial banks of Bangladesh to the shocks caused by COVID-19 pandemic: an application of MCDM-based approaches [PDF]
Purpose - The purpose of this study is to analyze and forecast the financial sustainability and resilience of commercial banks of Bangladesh in response to the negative effects of COVID-19 pandemic.
Ratan Ghosh, Farjana Nur Saima
doaj +1 more source
The impact of intrinsic satisfaction factors on affective, normative, and continuance commitment of accounting professionals in Tunisia [PDF]
Research question: The objective of the present research work was to examine the effect of the intrinsic determinants of satisfaction on the accounting professionals’ organizational commitment (OC) in Tunisia. Motivation: Only few works have focused on
Lassaad Abdelmoula
doaj +1 more source
Research aim: The paper aims to ascertain the relationship between social media uses and academic performance of undergraduate accounting students in Bangladesh. Design/Methodology/Approach: This study is based on empirical data gathered from a survey of
Zobaida Khanam
doaj +5 more sources
A New Challenge in the Risk Management: Sustainability Risks [PDF]
Sustainability risk management has become increasingly pertinent in the modern corporate landscape. It recognizes that environmental, social, and governance (ESG) factors are pivotal in shaping a company’s long-term viability.
Corina Graziella Bâtcă-Dumitru
doaj +1 more source

