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50.515  Articles
1 of 5.053 pages  |  10  records  |  more records»
The current business environment is considered to be unstable, uncertain, complex, andambiguous. Transformation is no longer a choice but a necessity. Lean, which is an operationsmanagement concept, has been widely adopted including to accounting. In fact... see more

This study aims to examine the influence of human resources, information technology, and organizational culture on Indonesian local governments’ readiness in implementing accrual accounting system. The hypotheses were tested by using quantitative approach... see more

The objective of this study is to comprehend different practices of accounting and auditing across countries. Although over 120 countries use similar accounting and auditing standards, resulting from converging towards IFRS and ISA respectively, a di... see more

This study aims to examine the effect of top management support and organizational culture on the management accounting system's quality, the impact of the management accounting system, and the impact of the quality of the management accounting system on ... see more

This study is motivated by various cases occurred in Sharia banking institutions related to the many cases of embezzlement of customer funds and the provision of fictitious financing. Such cases show strong indication of corruption in the institutions whi... see more

La modernización de las leyes comerciales de Turquía tiene una historia de 160 años (1850-2010). Los movimientos de occidentalización (Imperial Edicto de 1839) dentro del Imperio Otomano trajeron consigo la creación de la primera ley comercial, Kanunname-... see more

This study aims to examine the influence of human resources, information technology, and organizational culture on Indonesian local governments’ readiness in implementing accrual accounting system. The hypotheses were tested by using quantitative approach... see more

The objective of this study is to comprehend different practices of accounting and auditing across countries. Although over 120 countries use similar accounting and auditing standards, resulting from converging towards IFRS and ISA respectively, a di... see more

This research investigates the possible existence of an association between the cultural values proposed by Gray (1988) and the qualitative characteristics of financial reporting found in the  Review of the Conceptual Framework for Financial Reportin... see more

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