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Now showing items 17521-17530 of 17551
Enterprise resource planning enabling segmental information reporting practices of UK-FTSE 100
(
Wiley
, 2020 , Article)
The ERP impact on management accounting practices has been widelyrecognised as having a knowledge gap in relation to how it may facilitateSegmental Information Reporting following the International FinancialReporting ...
A novel proof of useful work for a blockchain storing transportation transactions
(
Elsevier
, 2021 , Article)
Proof-of-Work (PoW) is a common mechanism used to validate peer-to-peer transactions and maintain highly secured immutability of the blockchain. However, this mechanism has been criticized due to its inefficient use of ...
Factors influencing employees' intention to apply ergonomics at workplaces: A cultural perspective
(
Inderscience Enterprises Ltd.
, 2019 , Article)
We examine the determinants of employees' intention to apply ergonomics at workplace and the moderating effects of Hofstede's cultural dimensions on the proposed research model. A research model, based on the decomposed ...
Does the power of negotiation influence the audit fees? Evidence from the Chinese context.
(
Inderscience Publishers
, 2021 , Article)
This paper aims to test the impact of negotiation power between auditors and audited companies, in relation to audit fees. The study found that there is a significant positive relationship between auditors' power of ...
The association between intellectual capital and financial performance in the Islamic banking industry: An analysis of the GCC banks
(
Emerald Group Publishing Ltd.
, 2019 , Article)
Purpose: The purpose of this study is to empirically investigate the impact of intellectual capital (IC) on the financial performance of Islamic banks operating in the Gulf Cooperation Council (GCC) countries. Design/met ...
Utilizing the theory of reasoned action in understanding students’ choice in selecting accounting as major
(
Taylor & Francis
, 2020 , Article)
Many researchers have endeavoured to explore the factors that influence the choice of students to major in accounting. To this end, and by using the theory of reasoned action (TRA), this study contributes to the accounting ...
The relationship between intellectual capital information and firms' market value: a study from an emerging economy
(
Emerald Group Publishing Ltd.
, 2019 , Article)
Purpose
The purpose of this paper is to investigate the relationship between the intellectual capital (IC) information reported in the annual reports and market value of the companies listed on the Qatar Stock ...
Factors affecting the integration of the SAP-financial accounting module into an accounting curriculum: evidence from a gulf-based university
(
Inderscience Publishers
, 2019 , Article)
The present research investigates the underlying factors that affect the implementation of the systems, applications and productions in financial accounting (SAP FI) module in an accounting curriculum. The study was carried ...
Corporate governance disclosure compliance: a comparison between conventional and Islamic banks
(
Inderscience Enterprises Ltd.
, 2020 , Article)
The paper examines the extent and trend of corporate governance
(CG) disclosure compliance by listed conventional and Islamic banks in Qatar,
the UAE and KSA. The study found that conventional banks had more
compliance ...
Do sukuk spur infrastructure development?
(
Emerald Insight
, 2021 , Article)
Purpose: This paper aims to examine the effect do Sukuk Spur Infrastructure Development of Sukuk market expansion on infrastructure development for a sample of 15 emerging countries over the period 1997–2018. The paper ...