تصفح Accounting & Information Systems حسب العنوان
السجلات المعروضة 259 -- 278 من 507
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Identity and Aggregate Signature-Based Authentication Protocol for IoD Deployment Military Drone
( IEEE , 2021 , Article)With the rapid miniaturization in sensor technology, ruddervator, arduino, and multi-rotor system, drone technology has fascinated researchers in the field of network security. It is of critical significance given the ... -
IFRS Suitability to Emerging Markets: Empirical Evidence from Qatar
( Hamad bin Khalifa University Press (HBKU Press) , 2016 , Conference Paper)Most of the countries in GCC region (except Saudi Arabia) have adapted IFRS in 1990s except Oman who was the first to adopt in 1986. Therefore, it can be concluded that, Qatar is one of the countries which adopted IFRS ... -
The impact of board independence, gender and nationality diversity on firm performance
( Asia- Pacific Management Accounting Association , 2021 , Article)This study aimed to examine the relationship between board structure and firm performance measured by return on equity (ROE) and return on asset (ROA). 42 firms listed on the Qatar Stock Exchange (QSE) in 2018 were examined, ... -
The impact of customer trust and perception of security and privacy on the acceptance of online banking services: Structural equation modeling approach
( International Journal of Industrial Management (IJIM) , 2018 , Article)The present study aimed to investigate the impact of security and privacy perceptions on bank customers’ trust to accept and adopt online banking services. Specifically, the investigation in the study focused on the factors ... -
The Impact of Existence of Royal Family Directors on Corporate Social Responsibility Reporting: A Servant Leadership Perspective
( Emerald , 2018 , Article)Purpose: Drawing on servant leadership theory, this study aims to investigate whether the presence of royal family members on boards of directors impacts corporate social responsibility (CSR) reporting. Design/methodo ... -
Impact of financial literacy, perceived access to finance, ICT use, and digitization on credit constraints: evidence from Qatari MSME importers
( 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, ... -
Impact of firm performance and corporate governance mechanisms on intellectual capital disclosures in CEO statements
( Emerald , 2020 , Article)Purpose: Using agency theory and impression management theory, this study examines the impact of financial performance (FP) and corporate governance (CG) mechanisms on the extent of intellectual capital disclosures (ICDs) ... -
Impact of foreign directors on carbon emissions performance and disclosure: empirical evidence from France
( Emerald , 2021 , Article)Purpose: Drawing on multiple theoretical approaches, this study aims to investigate whether the presence of foreign directors on the board is associated with a company’s carbon emissions performance (CP) and carbon disclosure ... -
Impact of gender diversity on social and environmental performance: evidence from Malaysia
( Emerald Group Publishing Ltd. , 2017 , Article)Purpose: This study is guided by the upper echelon theory and argues that the role of females on boards of directors may differ between cultures. In a culture where the community has a significant humane orientation, female ... -
The impact of IFRS 8 on disclosure practices of Jordanian listed companies
( Emerald , 2012 , Article)The purpose of this paper is to compare the segmental information disclosures of Jordanian companies under IFRS 8 for 2009 with disclosures under IAS 14R for 2008. Design/methodology/approach – A sample of 109 Jordanian ... -
The impact of knowledge management on customer relationship management: A case from the fast food industry in Jordan
( Inderscience Ltd. , 2016 , Article)The aim of this paper is to test the relationship between knowledge, knowledge management (KM) and customer relationship management (CRM). The impact of KM on CRM is the core of this paper. KM systems are considered one ... -
The Impact of Segmental Reporting Practices on Real Earnings Management: Empirical Evidence from the UK’s Non-Financial FTSE-100 Firms
( Inderscience Publishers , 2022 , Article)The objective of the current study is to examine the association between real earnings management (REM) strategies and segmental reporting (SR) practices of IFRS-8. A quantitative research methodology based on panel data ... -
Impact of the interactive and diagnostic uses of performance measurement systems on procedural fairness perception, cooperation and performance in supply alliances
( Wiley-Blackwell , 2023 , Article)We examine the effects of interactive and diagnostic uses of performance measurement systems (PMSs) on two behavioural factors (procedural fairness perception and cooperation) in inter-firm alliances. We further investigate ... -
The impact of trust, security, and privacy on individual's use of the internet for online shopping and social media: a multi-cultural study
( Inderscience Publishers , 2019 , Article)This paper examines through the lens of expectancy-valence theory the impact of trust, privacy, and security on the decision to use the internet for online shopping and social media. It also investigates the moderating ... -
The Impacts of System and Human Factors on Online Learning Systems Use and Learner Satisfaction
( Blackwell Publishing Inc , 2011 , Article)Success in an online learning environment is tied to both human and system factors. This study illuminates the unique contributions of human factors (comfort with online learning, self-management of learning, and perceived ... -
Incorporating information communication technology skills in accounting education
( IGI Global , 2020 , Article)Information and communications technology (ICT) is widely utilized in the accounting profession and has transformed the accounting functions in business and the role of accountants. Acknowledging the significance of ICT ... -
The Influence of Emotional Intelligence on Technology Adoption and Decision-Making Process
( Inderscience Publishers , 2022 , Article)Emotional intelligence is a vital measure of personality in psychology, where research indicated that it has a direct influence on technology adoption. This study assumed that emotional intelligence dimensions would have ... -
Information risk and cost of debt in emerging markets: Evidence from Qatar
( University of Malaya , 2015 , Article)This study examines the impact of information risk on the cost of debt incurred by companies in Qatar, a vital country within the Gulf Co-operation Council (GCC) and Middle East region. The results suggest that information ... -
Information security policy compliance: a higher education case study
( Emerald Publishing , 2018 , Article)Purpose: The purpose of this case study is to examine the factors that impact higher education employees’ violations of information security policy by developing a research model based on grounded theories such as deterrence ... -
Information technology in the maritime industry past, present and future: Focus on LNG carriers
( Institute of Electrical and Electronics Engineers Inc. , 2017 , Conference Paper)The maritime industry represents one of the oldest industries known to man. From time immemorial human beings have been navigating the water ways as a transport medium for trade, leisure, basic transport and a myriad of ...