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Accounting, management and accountability in times of crisis: lessons from the COVID-19 pandemic

Accounting, Auditing & Accountability Journal, 2021
PurposeThe purpose of this paper is to discuss the themes emerging from the first studies exploring accounting, accountability and management practices during the COVID-19 pandemic and coming from a diversity of experiences, across countries ...
G. Leoni, A. Lai, R. Stacchezzini, I. Steccolini, Stephen Brammer, M. Linnenluecke, I. Demirag   +6 more
semanticscholar   +1 more source

Audit Committee Performance Evaluation Model: Indicators and Importance of Each [PDF]

مطالعات تجربی حسابداری مالی
Considering the goals of forming the audit committee and its extensive duties, evaluating the performance of the audit committee in order to identify its strengths and weaknesses is very important.
Alireza Javadipour, jafar Babajani, Ghasem Blue, Vajhollah Ghorbanizadeh   +3 more
doaj   +1 more source

Designing a Cooperatives Transparency Index in Iran [PDF]

تعاون و کشاورزی, 2021
Although transparency literature is mainly concentrated on government transparency, but it has gone far beyond it and has been extended to private companies, cooperatives, NGOs and charities.
Vahid Kashafinia, Mahdi Yakhchali, Behzad Minaei, , Mohamad Reza Masoudi, Mohammad ali zare mahmoudabadi   +4 more
doaj   +1 more source

Budgetary Balances Adjustments From Governmental Accounting to National Accounts in EU Countries: Can Deficits Be Prone to Management?

Public Budgeting & Finance, 2018
European Union (EU) countries are required to achieve deficit targets and are thus incentivized to use tools to keep within budgetary limits. This paper argues that accounting discretion might be used to manage some adjustments made during the ...
Susana Jorge, M. Jesus, Raul M. S. Laureano   +2 more
semanticscholar   +1 more source

The Role of Public Accounting and Psychological Factors in Perceived Corruption [PDF]

حسابداری دولتی, 2021
Subject and Purpose of the Article: The purpose of this study is to investigate public accounting and psychological factors on perceived corruption considering the moderating role of perceived              organizational support in the relationship ...
Davar Mohammadi, Ezzat allah kordmirza nikooei, ahmad ghorbankhani   +2 more
doaj   +1 more source

Good Governance and Public Value Management in the Face of COVID-19

Rāhburdhā-yi Mudīriyyat dar Niẓām-i Salāmat, 2020
Nowadays, most countries of the world are dealing with covid-19, which has resulted in many economic, political, social, and health challenges. However, people in society need to interact with each other due to economic and social reasons, which make it ...
Mohammad ghasemi, abdolali keshtegar, zohreh mohammadzadeh   +2 more
doaj  

The Impact of Continuous Auditing in the Blockchain Environment on the Audit Quality : A Field Study [PDF]

المجلة العلمية للبحوث التجارية - جامعة المنوفية
     Purpose: This study aims to assess the impact of continuous auditing in the blockchain environment on the audit quality through a field study in the Egyptian business environment.
Mohammed ali Wahdan, Alaa Ashour Abdullah Zalat, Hatem Abdel Fattah El Shaarawy, Israa Atef Abohamda   +3 more
doaj   +1 more source

Explaining the model of human qualitative growth [PDF]

مطالعات مدیریت راهبردی, 2021
Objective: Experience has shown that for the development and growth of any country in different dimensions, imitation of many non-indigenous models does not meet the needs of that society.
Ali Mohaghar, Mohammad Reza Hamidizadeh, Mojtaba Amiry, Alireza Ahmadi   +3 more
doaj  

Performance Evaluation of Library of Accounting and Management Faculty of Allameh Tabataba’i University, Using Importance-Performance Analysis (IPA) Approach [PDF]

بازیابی دانش و نظام‌های معنایی, 2016
Technique of importance- performance is an essential step in defining quality improvement programs, defining clients' perceptions and expectations and institutions performance analysis.
Jahanyar Bamdadsoofi, seyed reza godrat, soleyman mansouri mohammad abadi, Mostafa Ranjbar Kaboutar Khani   +3 more
doaj   +1 more source

Accounting, non-governmental organizations and civil society: The importance of nonprofit organizations to understanding accounting, organizations and society

, 2017
This introductory essay illustrates how our understanding of accounting, organizations and society can be enriched by closely studying the character and contexts evident in non-governmental organizations (NGOs) and non-profit organizations.
Matthew Hall, Brendan O’Dwyer
semanticscholar   +1 more source