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
doaj +1 more source
Digital data and management accounting: why we need to rethink research methods
Journal of Management Control, 2020 Digitalisation is having profound effects on how enterprises function. Its impact on accounting research is growing as the rise of the internet, mobile technologies and digital economy tools generate depth, breadth and variety of data that far exceed ...
A. Bhimani
semanticscholar +1 more source
Future Studies on the Financial Sustainability of Pension Funds in Iran [PDF]
بررسیهای حسابداری و حسابرسیObjective Over the last few years, pension funds have encountered sustainability issues. Despite this, no scientific research has been conducted on strategies for overcoming instability.
Ali Hedayati Bilondi +3 more
doaj +1 more source
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
semanticscholar +1 more source
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
Getting management accounting off the ground: post-colonial neoliberalism in healthcare budgets [PDF]
, 2015 Taking Sven Modell’s (2014, pp. 83–103) “societal relevance of management accounting” agenda forward, and based on a cost accounting initiative in a Sri Lankan hospital, this paper examines how management accounting is implicated in societal relevance ...
Wickramasinghe, Danture
core +1 more source
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
semanticscholar +1 more source
Sustainable Human Resource Management in the Banking Industry [PDF]
مطالعات مدیریت راهبردی, 2022 Aim and Introduction: The banking system is one of the most important pillars of the financial sector of any country, which affects the performance of the whole economy by equipping resources, providing liquidity, providing payment instruments, providing
Saeedeh Shirdel +3 more
doaj +1 more source
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
doaj
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
doaj +1 more source