Coercive, Normative and Mimetic Pressures as Drivers of Environmental Management Accounting Adoption
, 2020 This paper explores the impact of institutional pressures on the adoption of environmental management accounting (EMA). EMA has been recognized as a valuable mechanism to deal with environmental issues. This paper uses institutional theory to explain the
Badar Latif +4 more
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Determinants of information system quality and data quality in management accounting
Journal of Management Control, 2020 Data quality is critical to adequately perform management accounting (MA) tasks, and information systems (IS) provide the data for the MA domain. However, IS can vary vastly across firms, which may influence the basis for rational decision making (i.e ...
Thorsten Knauer +2 more
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A Survey on the Effect of Auditing Firm’s Size and the Organizational Level of Auditors on the Ethical Reasoning at Different Stages of Kohlberg's Theory of Cognitive Moral Development [PDF]
بررسیهای حسابداری و حسابرسی, 2021 Objective: This study is designed to investigate the effect of auditing firm’s size and the organizational level of auditors on the ethical reasoning at different stages of Kohlberg's theory of cognitive moral development.
Mohammad Hossein Safarzadeh Bondari +2 more
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A long-term bibliometric analysis of journals influencing management accounting and control research
Journal of Management Control, 2020 This paper explores which journals publish management accounting research and which sources are most cited in these journals. We apply bibliometric methods based on citation data from Web of Science and Scopus.
Marit Terese Balstad, T. Berg
semanticscholar +1 more source
A Systematic Literature Review of Price Gaps in Closed-End Funds Using the Meta-Synthesis Method [PDF]
پژوهشهای تجربی حسابداریOver the years, it has been observed that shares of closed-end funds (CEFs) are frequently traded at prices that differ significantly from the total market value of the underlying assets held by these funds, resulting in a gap between the share price and
Abdolkarimm Maleknia +2 more
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the effect of sticky of manager's exceptions on earnings quality [PDF]
پژوهشهای حسابداری و حسابرسی عملیاتی و عملکرد, 2019 The predictions provided by managers about future profitability will help investors make optimal decisions. Like other information, the value of these predictions depends on their accuracy. Revision of past predictions leads to a prediction error.
NAHID MOHAMMADI +2 more
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The Effect of the Management Accounting System and Decision-Making Style on Management Performance [PDF]
پژوهشهای تجربی حسابداریThe purpose of this study is to investigate the effect of the management accounting system and decision-making styles on managerial performance. The research is fundamental in terms of objectives, descriptive in its implementation method, cross-sectional
Mohammad Hossein Safarzadeh +2 more
doaj +1 more source
Managing Public Accountability: How Public Managers Manage Public Accountability
International Journal of Public Administration, 2015 Accountability is of growing importance in contemporary governance. The academic literature on public accountability is fraught with concerned analyses, suggesting that accountability is a problematic issue for public managers. This article investigates how public managers experience accountability and how they cope with accountability.
openaire +2 more sources
Assessing the Safe Behavior of Accountants by Designing an Accountant\'s Professional Ethics Model
بهداشت کار و ارتقای سلامت, 2022 Introduction: Ethics is a pervasive subject which covers all aspects of human life. The rapid growth of human society and the complexity of social relations require the emergence of various professions.
Maleeha MIRHOSSEINI +3 more
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