Results 11 to 20 of about 12,604,900 (277)

An analysis of the effects of management accounting services on the financial performance of SME: The moderating role of information technology

open access: yesCogent Business & Management, 2023
Management accounting is very important in the field of accounting. It is a subject which implementation can bring about firm development. There are a lot of studies about management accounting.
Emmanuel Gyamera   +5 more
semanticscholar   +1 more source

The Prediction of Professional Skepticism Components Based on the Big Five Personality Traits of Auditing Partners [PDF]

open access: yesInternational Journal of Management, Accounting and Economics, 2022
Professional skepticism is an integral part of successful auditing. The trait of professional skepticism has been identified in psychological research as an enduring personality trait.
Seyed Hossein Sajadi   +2 more
doaj   +1 more source

Environmental Management Accounting – Developments Over the Last 20 years from a Framework Perspective

open access: yesAustralian Accounting Review, 2023
The most cited framework for environmental management accounting to date was published in the Australian Accounting Review 20 years ago. This framework has until today considerably influenced the development of the environmental management accounting ...
R. Burritt, S. Schaltegger, K. Christ
semanticscholar   +1 more source

Management accountants and strategic management accounting: The role of organizational culture and information systems

open access: yesManagement Accounting Research, 2021
This study aims to contribute to the scant contingency theory literature on the determinants of strategic management accounting (SMA) practices and the role management accountants play.
Wael Hadid, M. Al-Sayed
semanticscholar   +1 more source

The Effects of Personality Type on the Audit Quality (Case study: Evidence from Supreme Audit Court Auditors of Iran) [PDF]

open access: yesحسابداری دولتی, 2020
Subject and Purpose of the Article: Audit quality as a function of auditor's performance is influenced by his or her personality type. The audit quality of the Auditors of Supreme Audit court is of particular importance and its enhancement will improve ...
mohammad hossein safarzadeh   +2 more
doaj   +1 more source

Model of Acceptance of E-Health Services [PDF]

open access: yesJournal of Education and Community Health, 2020
Aims: Understanding the factors that underpin the adoption of new healthcare electronic systems and services is of great importance. Therefore, the aim of the present study was to provide the model of acceptance of electronic health services by patients.
Mohammad Taghi Taghavifard   +3 more
doaj   +1 more source

The Relationship between Corporate Social Responsibility Disclosure and Intellectual Capital Considering the Role of Block Holder Ownership Moderation [PDF]

open access: yesIranian Journal of Accounting, Auditing & Finance, 2021
The present study deals with the relationship between a corporate social responsibility disclosure and intellectual capital considering the role of block holder ownership moderation incorporates listed on Tehran Stock Exchange, and one of the points of ...
Mohammad Sajjad Ghafourian Shagerdi   +2 more
doaj   +1 more source

Does Environmental Management Accounting Matter in Promoting Sustainable Development? A study in Iraq

open access: yesJournal of Accounting Science, 2021
Purpose of this study is to examine the extent to which Iraqi industrial companies are aware of the concept of environmental management accounting (EMA), to examine the role of EMA in providing information that might influence decisions related to ...
Hutman falih Chichan   +2 more
semanticscholar   +1 more source

Management Characteristics and the Relationship Between Product Market Competition And Management Performance [PDF]

open access: yesپژوهش‌های تجربی حسابداری, 2022
Today, the role of managers in organizations and companies is so important that having a capable and quality manager is considered one of the competitive advantages.
mohammad reza mohammadi ramezani   +2 more
doaj   +1 more source

Abduction as a Methodological Approach to Case Study Research in Management Accounting – an Illustrative Case

open access: yesIrish Accounting Review, 2021
This paper presents a practical example of abduction as a methodological approach to case study research in management accounting. The paper addresses the often cited critical challenges posed by this methodology, and inductive qualitative research in ...
Frank Conaty
semanticscholar   +1 more source

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