Results 1 to 10 of about 3,192,607 (291)

Management Accounting Research [PDF]

open access: yesMAB, 2001
Wetenschappers in de bedrijfseconomie hebben in dit blad, 75 jaargangen lang, hun researchresultaten gepubliceerd. Met de internationalisering van het onderzoek is ook voor in Nederland werkende onderzoekers de noodzaak toegenomen om in ...
Jacques Theeuwes
doaj   +4 more sources

Properly identified imaginary needs, an inaccurately proposed methodology: The case of Rochester school of accountancy’s positive accounting methodology [PDF]

open access: yesContabilitate şi Informatică de Gestiune, 2021
Research Question: Whether accounting research has been in a better status after the domination of Rochester School of Accountancy’s Positive Accounting Methodology.
Khalid Al-Adeem
doaj   +1 more source

Structural Equation Modelling in accounting research: A review of prior studies and further research opportunities [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2023
Purpose: The main aim of this paper is to present and discuss the application of Structural Equation Modelling (SEM) in accounting research. Following an overview of the terminology, statistical concepts, and software used in SEM, the results of a ...
Alina Kozarkiewicz
doaj   +1 more source

Causal microeconometrics in accounting research [PDF]

open access: yesZeszyty Teoretyczne Rachunkowości, 2023
Purpose: This paper reviews accounting research that employed causal inference methodology, with a focus on methods associated with causal microeconometrics (quasi-experimental). The reviewed papers were published in five leading accounting journals from
Marek Gruszczyński
doaj   +1 more source

The Obstacles of Using Qualitative Approach in Accounting Research: Perceptions of Accounting Departments' Faculty Members of Libyan Universities [PDF]

open access: yesInternational Journal of Management, Accounting and Economics, 2023
Although the qualitative approach has been recognized as an effective approach to link accounting research with accounting practices and accounting education, the accounting research is still dominated by the quantitative approach.
Rezgalla Abdalla
doaj   +1 more source

Do conferences drive quality improvement in accounting research?

open access: yesJournal of Accounting and Investment, 2023
Research aims: In Indonesia, the Simposium Nasional Akuntansi (SNA) and regional accounting conferences (RAC) exist. Prior studies on their database are constrained and predominantly adopt an external viewpoint. Therefore, using an "insider" perspective,
Muhammad Nur Abdullah Birton   +2 more
doaj   +1 more source

The Present Situation of the Libyan Accounting Research from the Perspective of Faculty Members in the Accounting Departments in Economics Faculties in the Universities of Tripoli, Zawiya and Sabratha

open access: yesالمجلة العربية لضمان جودة التعليم الجامعي, 2020
This study aimed to investigate the present situation of the Libyan accounting research by assessing the availability of appropriate characteristics in its three components (research - researcher - research environment).
The Present Situation of the Libyan Accounting Research from the Perspective of Faculty Members in the Accounting Departments in Economics Faculties in the Universities of Tripoli, Zawiya and Sabratha
doaj   +1 more source

A critical approach to the evaluation of the quality of accounting research in the Spanish university systand its implications

open access: yesRevista de Contabilidad: Spanish Accounting Review, 2023
This research analyses the convenience and consequences of the ANECA criteria for the assessment of the research performed by accounting academics in Spain.
Josep M. Argilés-Bosch   +2 more
doaj   +1 more source

Cybersecurity in accounting research [PDF]

open access: yesManagerial Auditing Journal, 2019
Purpose This paper aims to update the cybersecurity-related accounting literature by synthesizing 39 recent theoretical and empirical studies on the topic. Furthermore, the paper provides a set of categories into which the studies fit. Design/methodology/approach This is a synthesis paper that summarizes the research literature on cybersecurity ...
Haapamäki, Elina, Sihvonen, Jukka
openaire   +4 more sources

Apakah masih relevan teori akuntansi positif?

open access: yesJurnal Akuntansi Aktual, 2022
This study discusses the development, research, and critique of Accounting Positive Theory (APT). The five main steps of the scoping review methodology were utilized to conduct this study.
Meivida Medyastanti, Bambang Subroto
doaj   +1 more source

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