Economies, 2021 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 +3 more
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Understanding accounting professionals’ intention to adopt robotic process automation: a TOE-based empirical assessment from an emerging country [PDF]
Frontiers in Robotics and AIThe 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
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Board characteristics, audit committee attributes and firm performance: empirical evidence from emerging economy [PDF]
AJAR (Asian Journal of Accounting Research), 2022 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
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Resilience of commercial banks of Bangladesh to the shocks caused by COVID-19 pandemic: an application of MCDM-based approaches [PDF]
AJAR (Asian Journal of Accounting Research), 2021 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
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The impact of intrinsic satisfaction factors on affective, normative, and continuance commitment of accounting professionals in Tunisia [PDF]
Contabilitate şi Informatică de Gestiune, 2021 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
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Asian Journal of Accounting Perspectives, 2020 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
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A New Challenge in the Risk Management: Sustainability Risks [PDF]
Revista de Studii Financiare, 2023 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
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Knowledge and use of accounting software: evidence from Oman [PDF]
Journal of Industry-University Collaboration, 2021 Purpose – The aim of this paper is to determine the influence of knowledge and use of accounting software among small and medium entrepreneurs (SMEs) in Oman. Design/methodology/approach – This study has used qualitative approach.
Mohammed Muneerali Thottoli
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Accounting Ethics: From Professionals Views
Jati, 2023 This research investigated the professional accounting perception about ethics. We used a semi-structured interview with 11 professional accountants that work as an auditor, tax consultant, financial accountant, and banker.
Dovi Septiari +2 more
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Determinants of adopting eCourier services: the moderating role of resistance to change [PDF]
Digital Transformation and SocietyPurpose – The purpose of this paper is to understand the determinants affecting the adoption behavior of eCourier services and to establish a moderating role of resistance to change between behavioral intention and actual usage behavior.
Mohammad Osman Gani +4 more
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