Browsing Accounting & Information Systems by Publisher "Emerald Group Publishing Ltd."
Now showing items 1-20 of 29
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A structural analysis of the enablers of u-commerce proliferation in a developing economy
( Emerald Group Publishing Ltd. , 2016 , Article)Purpose: U-commerce is an emerging paradigm transcending traditional e-commerce boundaries. The purpose of this paper is to highlight those issues that deserve attention in developing successful u-commerce models. ... -
Aggregate financial disclosure practice: evidence from the emerging capital market of Kuwait
( Emerald Group Publishing Ltd. , 2018 , Article)Purpose: The purpose of this paper is to evaluate the mandatory and voluntary disclosure practice and its determinants in Kuwait, an emerging market that applies International Financial Reporting Standards (IFRS). ... -
An analysis of the barriers to the proliferation of M-commerce in Qatar: A relationship modeling approach
( Emerald Group Publishing Ltd. , 2015 , Article)Purpose - The purpose of this paper is to identify and develop a hierarchical model for the barriers affecting the growth of mobile commerce (M-commerce). Based on the model developed, the authors' objective is to identify ... -
An examination of factors that influence the number of information security policy violations in Qatari organizations
( Emerald Group Publishing Ltd. , 2015 , Article)Purpose: This paper aims to investigate factors that impact the number of information security policy violations in Qatari organizations and to examine the moderating effect of Hofstede's cultural dimensions on the ... -
CEO transformational leadership and top management team performance: study from GCC
( Emerald Group Publishing Ltd. , 2019 , Article)Purpose: Various research studies have been carried out to study Chief Executive Officers (CEOs) transformational leadership in driving organizational performance and success. Evidence shows that few studies were carried ... -
Cumulative learning and sustained engagement in an introduction to accounting course
( Emerald Group Publishing Ltd. , 2018 , Article)Purpose - Due to its technical focus, the introductory accounting course has a hierarchical knowledge structure that requires students to master and integrate abstract knowledge which builds on itself over time. The purpose ... -
Development and determinants of end-user intention: usage of expert systems
( Emerald Group Publishing Ltd. , 2019 , Article)Purpose: Expert systems (ES) design emulates expertise with the intention that the ES be used by non-experts. This study aims to predict end-user intention and use of ES by proposing a research model that extends the basic ... -
Does compliance with corporate governance code hinder corporate entrepreneurship? Evidence from the UK
( Emerald Group Publishing Ltd. , 2016 , Article)Purpose: This paper aims to investigate the possible trade-off between accountability and enterprise in the context of comply or explain governance. The issue was addressed through examining the effect of compliance with ... -
Does good corporate governance enhance accruals quality during financial crises?
( Emerald Group Publishing Ltd. , 2016 , Article)Purpose - The purpose of this study is to examine the efficacy of corporate governance systems in enhancing earnings quality during the recent global financial crisis (GFC). The literature provides insight into the corporate ... -
Does government ownership affect corporate governance and corporate disclosure? Evidence from Saudi Arabia
( Emerald Group Publishing Ltd. , 2016 , Article)Purpose: This paper aims to examine the moderating effect of government ownership (GO) on the association between corporate governance (CG) and voluntary disclosure (VD). Design/methodology/approach: This study used ... -
E-voting adoption in a developing country
( Emerald Group Publishing Ltd. , 2016 , Article)Purpose: The purpose of this paper is to present factors that affect e-voting adoption in the Middle East and, in particular, Jordan. Changing the election voting method for the people in Jordan from traditional voting to ... -
Empirical evidence of the suitability of IFRS in emerging markets
( Emerald Group Publishing Ltd. , 2019 , Article)Purpose: The purpose of this study was to assess the suitability of International Financial Reporting Standards (IFRS) in emerging markets such as Qatar. The current research attempts to obtain insights into the advantages ... -
Employee perceptions of fairness toward IoT monitoring
( Emerald Group Publishing Ltd. , 2018 , Article)Purpose This paper aims to explore Internet of Things (IoT)-enabled monitoring in a multi-national petrochemical organization in Qatar and finds that the technology does not negatively influence employee perceptions of ... -
Extending the utaut model to understand the customers' acceptance and use of internet banking in lebanon a structural equation modeling approach
( Emerald Group Publishing Ltd. , 2016 , Article)Purpose - A number of studies have shown that internet banking (IB) implementation is not only determined by banks or government support, but also by perceptions and experience of IB users. IB studies have showed encouraging ... -
Factors affecting the voluntary use of internal audit: evidence from the UK
( Emerald Group Publishing Ltd. , 2018 , Article)Purpose: This study aims to identify the factors that lead non-financial companies listed in the UK to use an internal audit function (IAF) as a monitoring mechanism. Although the use of an IAF in the UK is voluntary, no ... -
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 ... -
Knowledge sharing in higher education institutions: a systematic review
( Emerald Group Publishing Ltd. , 2018 , Article Review)Purpose: The purpose of this paper is to help in providing a better understanding on knowledge sharing amongst academics in higher education institutions (HEIs). The aim of this study is realized by profiling existing ... -
Media, independent non-executive directors and strategy disclosure by non-financial listed firms in the UAE
( Emerald Group Publishing Ltd. , 2019 , Article)Purpose: This study aims to investigate the effect of media coverage, negative media tone and the interaction between negative media tone and independent non-executive directors (INEDs) on strategic information disclosure ... -
Organizing ERP research: a knowledge-centric approach
( Emerald Group Publishing Ltd. , 2016 , Article)Purpose: The purpose of this paper is to gain insight into enterprise resource planning (ERP) research by framing ERP intellectual contributions using a knowledge-centric taxonomy that was originally proposed as an organizing ... -
Power, trust and control: The interaction of political behaviours in accounting-based ERP system implementation processes
( Emerald Group Publishing Ltd. , 2018 , Article)Purpose: The purpose of this paper is to explore political behaviours associated with the implementation of an enterprise resource planning (ERP) system in a public service organisation from an emerging market country, the ...