Accounting & Information Systems: المرسلات الحديثة
السجلات المعروضة 301 -- 320 من 527
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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, ... -
Is There a Place for Responsible Artificial Intelligence in Pandemics? A Tale of Two Countries
( Springer , 2021 , Article)This research examines the considerations of responsible Artificial Intelligence in the deployment of AI-based COVID-19 digital proximity tracking and tracing applications in two countries; the State of Qatar and the United ... -
The resurgence of business process re-engineering in public sector transformation efforts: exploring the systemic challenges and unintended consequences
( Springer Verlag , 2021 , Article)The realisation of citizen-centric services in the public sector requires breaking traditional silos and transforming existing institutional structures and processes. Recent transformation efforts undertaken in government ... -
The moderating effect of individual differences on the acceptance and use of internet banking: A developing country perspective
( IGI Global , 2020 , Article)This research examines factors influencing the acceptance of internet banking (IB) in Lebanon. It extends the unified theory of acceptance and use of technology (UTAUT) model by including trust as a proxy and then investigates ... -
Blockchain as a mean to secure Internet of Things ecosystems – a systematic literature review
( Emerald Insight , 2021 , Article)Purpose: Blockchain is evolving to become a platform for securing Internet of things (IoT) ecosystems. Still, challenges remain. The purpose of this literature review is to highlight the applicability of blockchain as a ... -
Positive sentiments as coping mechanisms and path to resilience: the case of Qatar blockade
( Taylor & Francis , 2020 , Article)Existing research on coping accentuates the role of positive emotions as defensive mechanisms to cope with stressful situations and the ensuing negative emotions. The same literature justifies the long-term effects of ... -
Empowering employees: the other side of electronic performance monitoring
( Emerald Insight , 2020 , Article)Purpose: Advances in electronic performance monitoring (EPM) have raised employees’ concerns regarding the invasion of privacy and erosion of trust. On the other hand, EPM promises to improve performance and processes. ... -
Do sukuk spur infrastructure development?
( Emerald Insight , 2021 , Article)Purpose: This paper aims to examine the effect do Sukuk Spur Infrastructure Development of Sukuk market expansion on infrastructure development for a sample of 15 emerging countries over the period 1997–2018. The paper ... -
Measuring the effectiveness of selected corporate governance practices and their implications for audit quality: Evidence from Qatar
( Inderscience Publishers , 2020 , Article)Recent global financial scandals have led to a number of investigations into the effectiveness of corporate governance. Although evidence exists from developed economies, very scanty studies have been conducted in emerging ... -
Effects of supervisor’s personality on the support, abuse, and feedback provided to junior accountants
( Emerald Insight , 2020 , Article)Purpose – Past literature suggests that the performance and turnover of the subordinate are affected by the support, abuse, and feedback provided by the supervisor. In this study, we posit that support, abuse, and feedback ... -
Utilizing the theory of reasoned action in understanding students’ choice in selecting accounting as major
( Taylor & Francis , 2020 , Article)Many researchers have endeavoured to explore the factors that influence the choice of students to major in accounting. To this end, and by using the theory of reasoned action (TRA), this study contributes to the accounting ... -
M-government trust framework: deployment of an empirical study amongst Jordanian youth
( Emerald Insight , 2021 , Article)Purpose: This paper aims to debate the main factors influencing trust in mobile government (m-government) in the developing country of Jordan. The transformation from government services offered through a government website ... -
Transforming the Capabilities of Artificial Intelligence in GCC Financial Sector: A Systematic Literature Review
( Wiley , 2022 , Article)Identity and access management is a business process framework that makes it easier to maintain genuine user identities and regulate access to sensitive assets. The word "access control"refers to an organization's policy ... -
Core competencies for the global workplace: A cross-cultural and skill-based simulation project in accounting
( Taylor & Francis , 2021 , Article)This paper examines a multi-faceted workplace simulation project as a curriculum design strategy to address the expanding core competencies that constrained accounting programmes must incorporate. The problem-based learning ... -
Female representation on the board of directors and accrual quality within the context of cultural dimensions and accounting values
( Emerald Insight , 2021 , Article)Purpose: This study aims to bridge the gap in the scarce and inconclusive literature concerning the impact of gender diversity on earnings quality by positioning this relationship within an institutional context. It aims ... -
Taxation in Qatar: An Abadi (Non-Finite) Vehicle for Economic Diversification?
( SSRN , 2020 , Article)In December 2018, Qatar introduced a package of tax reforms that represents a major move towards diversifying government revenue and achieving its vision of becoming an advanced country by 2030. This article argues that ... -
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 ... -
Ownership Structure and Firm Performance in the Middle East: A Meta-Analysis
( MDPI , 2021 , Article)This paper applies a meta-analysis method to investigate the moderating impact of political stability on the relationship between ownership identities and firm performance in the Middle Eastern countries (i.e., the Arab ... -
Exploring the role of innovation in the level of readiness to adopt IPSAS
( 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 ... -
Risk governance: exploring the role of organisational culture
( 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 ...
