Browsing Accounting & Information Systems by Author "Abdulkarim, Mustafa Elkasih"

Now showing items 1-6 of 6

    • 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 ...

    • Exploring the role of innovation in the level of readiness to adopt IPSAS 

      Abdulkarim, Mustafa Elkasih; Umlai, Mohamed Ismail; Al-Saudi, Layth Faris ( Emerald Insight , 2020 , Article)
      Purpose: The purpose of this study is to investigate the level of readiness of the public sector in Qatar to adopt International Public Sector Accounting Standards (IPSAS), based on the innovation diffusion theory. The ...

    • Goal programming model for management accounting and auditing: a new typology 

      Aouni, Belaid; McGillis, Sheila; Abdulkarim, Mustafa Elkasih ( Springer New York LLC , 2017 , Article)
      In practice, generally the accountants are facing complex decision-making situations where they aggregate simultaneously several conflicting and incommensurable factors (dimensions). They look for the decision of the best ...

    • Risk governance: exploring the role of organisational culture 

      Hassan, Mostafa Kamal; Abdulkarim, Mustafa Elkasih; Ismael, Hazem Ramadan ( Emerald Insight , 2021 , Article)
      Purpose: This study aims to investigate the association between organisational culture (OC) and the extent to which risk governance (RG) practices are implemented in Qatar. Design/methodology/approach: It relies on the ...

    • Social identity and IPSAS adoption: cross-national evidence 

      Abdulkarim, Mustafa Elkasih; Umlai, Mohamed Ismail ( Taylor & Francis , 2024 , Article)
      This study examines the relationship between social identity theory (SIT) and the extent to which adoption of International Public Sector Accounting Standards (IPSAS) is affected by diversity within countries. Data from ...

    • Towards an integrative view of AIS: Using integrated business processes approach to framework the paradigm shift of AIS 

      Mohammad, Ahmed Ali; Saidi, Fethi; Abdulkarim, Mustafa Elkasih ( Inderscience Enterprises Ltd. , 2019 , Article)
      The establishment of the inter-organisational paradigm across business has led to a new wave of process and information systems to stimulate the emerging trends. Analysis of the related literature often results in a large ...