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Now showing items 31-40 of 64
An audit simulation of the substantive procedures in the revenue process – A teaching case incorporating Bloom’s taxonomy
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Elsevier
, 2020 , Article)
Audit education has been calling for changes in teaching methodology since the 1970s (Burton & Bradley, 1992), as many universities are insufficiently equipping their graduates with the necessary professional skills. This ...
Value creation for realising the sustainable development goals: Fostering organisational adoption of big data analytics
(
Elsevier
, 2020 , Article)
The momentum has been building toward the realisation of the United Nations Development Programme's Sustainable Development Goals (SDGs). In this regard, technological upgrading through the adoption of innovative technologies, ...
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 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
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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
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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 ...
Enterprise strategic shift of technology: cloud-based systems verses traditional distributed system
(
Inderscience
, 2020 , Article)
Cloud computing can be perceived as an amalgamation of technology, facilitator, source and as an application that raised the curtain for a shift in the global data management system. There is a need for more research and ...
Attributes-Based Decision Making for Selection of Requirement Elicitation Techniques Using the Analytic Network Process
(
Hindawi
, 2020 , Article)
Requirement engineering is the first phase of software engineering. In requirement engineering, the first phase is requirement elicitation (RE), which is the most critical and error-prone activity. In this phase, the ...