Concept of innovation in low-income market [PDF]
Purpose – Investigate the concept and the adoption of innovation in the low-income market. Design/methodology/approach – Four different studies were conducted.
Vitor Koki da Costa Nogami +2 more
doaj +1 more source
Structural equation modelling (SEM) characteristics seem to be adapted to answer various relevant research questions in management accounting research. Thus, this study aims to illustrate the use and advantages of SEM in management accounting research in
Ivana Perica
doaj +1 more source
The impact of firm characteristics on management accounting practices: A UK-based empirical analysis [PDF]
There has been sustained interest in explaining why firms adopt different management accounting practices. This paper applies contingency theory to respond empirically to calls by Gerdin (2005), Tillema (2005) and Chenhall (2007) to increase ...
Luther, Robert +4 more
core +1 more source
Enhancing financial reporting quality in village-owned enterprises: The role of organizational competencies [PDF]
The quality of financial reporting in village-owned enterprises (VOEs) is critical for ensuring transparency and accountability in local governance. This study explores the impact of education level, training programs, work experience, internal control ...
Sudarlan Sudarlan +4 more
doaj +1 more source
Aspects of Communication and Reporting in Italian Public Administration: Considerations about Recent Innovations [PDF]
The Italian Public Administration is the subject of ongoing reforms, especially due to the high public debt. After several attempts in recent years, choosing an organizational model similar to that management, overcoming the traditional bureaucratic ...
Guido MIGLIACCIO
doaj
Predicting Auditor Opinion and Stock Price Using Machine Learning Techniques: Evidence from Egypt [PDF]
The research aims to predicting auditor opinion and stock price using Machine Learning. Techniques the Decision Tree (DT), Neural Network (NN), Bayesian Network (BN), Support Vector Machine (SVM), K-Nearest Neighbors (K-NN), Rough Sets (RS), and Random ...
Omayma Rizk Elguoshy +2 more
doaj +1 more source
The relationship between accounting conservatism and efficiency of investment decisions in light of managerial ownership: The case of the tourism industry in Jordan [PDF]
The study aimed to examine the relationship between accounting conservatism and investment efficiency decision in light of difference managerial equity as the specified basis of the investment decisions efficiency. The study model was designed based on
Adnan Abbas Alkhafaji +2 more
doaj
A PROPOSED MODEL FOR HUMAN RESOURCE DEVELOPMENT TO ACHIEVE SUSTAINABLE DEVELOPMENT IN THE PHARMACEUTICAL SECTOR [PDF]
This study aimed to propose a model for human resources development practices and activities, in addition to identifying sustainable development activities in pharmaceutical companies, the researchers has used the analytical, descriptive method for this ...
Khaled T. Hamza +3 more
doaj +1 more source
The impact of constructive operating lease capitalisation on key accounting ratios [PDF]
Current UK lease accounting regulation does not require operating leases to be capitalised in the accounts of lessees, although this is likely to change with the publication of FRS 5.
Edwards, Keith +5 more
core +1 more source
Traditional Managerial Accounting Techniques and Organizational Performance in Nigeria
Considering the high rate of competitive activities among organizations today, an organization can retain its share in the global market only by good performance.
Adelana , Olayode Omorayewa
core +1 more source

