تصفح Accounting & Information Systems حسب المؤلف "Umlai, Mohamed Ismail"
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Culture, language, and accounting reform: a new perspective on IPSAS implementation
Abdulkarim, Mustafa Elkasih; Umlai, Mohamed Ismail; Al-Saudi, Layth Faris ( Emerald Publishing , 2022 , Article)Purpose: This study aims to explore the role that culture and language play in the implementation of International Public Sector Accounting Standards (IPSAS). Design/methodology/approach: The Hofstede–Gray and Huerta et ... -
Impact of financial literacy, perceived access to finance, ICT use, and digitization on credit constraints: evidence from Qatari MSME importers
Charfeddine, Lanouar; Umlai, Mohamed Ismail; El-Masri, Mazen ( Springer Nature , 2024 , Article)This study investigates the role of financial literacy (FL), perceived access to finance (PAF), information communication technology (ICT) usage, and digitization in alleviating the level of credit constraint that micro, ...