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The mediating role of management control system characteristics in the adoption of management accounting techniques
(
Emerald
, 2020 , Article)
Purpose: This study aims to investigate the mediating role of management control system (MCS) characteristics in the relationship between state type, reflected through societal institutions (SIs), and two sets of management ...
Bottom-up rather than top-down: evidence from Middle Eastern and North African educational institutions
(
Emerald
, 2020 , Article)
Purpose: Educational institutions in the Middle East and North Africa (MENA) are striving for better resource management and finance. The bottom-up budgeting approach plays an important role in motivating executives' ...
The quality of accounting education and the integration of the international education standards: evidence from Middle Eastern and North African countries
(
Taylor & Francis
, 2020 , Article)
This research investigates the perceptions of academics and practitioners on the quality of accounting education and the extent of integration of International Education Standards (IES) in the accounting programmes delivered ...
New development: Enabling enterprise risk management maturity in public sector organizations
(
Taylor & Francis
, 2020 , Article)
Public sector reforms have led to risk management gaining prominence as a means for effective service delivery and a tool for accountability. The public sector has seen regulatory changes intended to empower managers to ...
Equity incentives, earnings management and corporate governance: Empirical evidence using UK panel data
(
Virtus Interpress
, 2020 , Article)
Using a UK panel data set drawn from 1675 Chief Executive Officer (CEO) year observations and 1540 Chief Financial Officer (CFO) year observations, we examine the relationship between CEO and CFO equity incentives and ...
Automated Detection of Brain Tumor through Magnetic Resonance Images Using Convolutional Neural Network
(
Hindawi
, 2021 , Article)
Brain tumor is a fatal disease, caused by the growth of abnormal cells in the brain tissues. Therefore, early and accurate detection of this disease can save patient's life. This paper proposes a novel framework for the ...
Taking Drones to Next Level: The Performance Evaluation of MAA with BCO Routing Protocols for Flying Ad-hoc Networks (FANETs)
(
ADCAIJ
, 2021 , Article)
Flying Ad-hoc Network (FANET) is a special member/class of Mobile Ad-hoc Network (MANET) in which the movable nodes are known as by the name of Unmanned Aerial Vehicles (UAVs) that are operated from a long remote distance ...
An empirical study of lenders’ perception of Chinese online peer-to-peer (P2P) lending platforms
(
Portfolio Management Research
, 2021 , Article)
Online peer-to-peer (P2P) lending volume has rapidly increased in China because of high financing and investment demands. However, high borrowing default and fraud rates have negatively affected Chinese online P2P lending ...
Bidirectional Language Modeling: A Systematic Literature Review
(
Hindawi
, 2021 , Article)
In transfer learning, two major activities, i.e., pretraining and fine-tuning, are carried out to perform downstream tasks. The advent of transformer architecture and bidirectional language models, e.g., bidirectional ...
Empirical Investigation of Critical Requirements Engineering Practices for Global Software Development
(
IEEE
, 2021 , Article)
There is a need to identify requirements engineering (RE) practices that are important to global software development (GSD) project success. The objective of this paper is to report our recent empirical study results which ...