Accounting & Information Systems: Recent submissions
Now showing items 481-500 of 527
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The influence of knowledge management practices on e-government success: A proposed framework tested
( Emerald Group Publishing Ltd. , 2018 , Article)Purpose: This paper aims to examine the perceived influence of knowledge management (KM) practices on the success of e-government initiatives. This paper proposes a framework depicting the overall perspective of the ... -
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 ... -
An exploration of accounting information system's role in SMEs failure triangular
( Inderscience Enterprises Ltd. , 2018 , Article)High rates of SMEs failure in recent years question whether and how information system can help in raising financial awareness? To address this question, the present paper seeks to empirically explore the relationship ... -
An activity-based costing for a university consultancy centre for entrepreneurship
( Inderscience Enterprises Ltd. , 2018 , Article)The motivation to implement activity-based costing (ABC) in services and academia-oriented institutions is identical to other institutions: to assign indirect costs to products and services based on activities. This study ... -
Auditor-client negotiations: Applying the dual concerns model in an emerging economy
( Inderscience Enterprises Ltd. , 2018 , Article)Professional auditors and their clients often encounter situations in which they disagree on the treatment of certain accounting transactions. However, because each conflict often involves unique circumstances, the resolution ... -
Mobile government adoption: Citizen-centric approach
( Association for Information Systems , 2018 , Conference Paper)Despite government attempts to increase citizens' interaction with e-government services provided through governmental websites, to guarantee a high level of involvement by citizens in government services, more governmental ... -
Governance, product market competition and agency costs: Evidence from the UAE
( Inderscience Enterprises Ltd. , 2018 , Conference Paper)Relying on two years' observations of 74 United Arab Emirates (UAE) listed firms, we examined the association between governance mechanisms (board size, audit committee, percentage of independent non-executive directors, ... -
Female audit committee members and their influence on audit fees
( Blackwell Publishing , 2018 , Article)We test the relationship between female representation on the audit committee and audit fees for 624 Australian companies in the year 2011. A positive relationship is found, leading to the conclusion that female presence ... -
Measuring internet addiction in arab based knowledge societies: A case study of Saudi Arabia
( Little Lion Scientific , 2018 , Article)As the technology is getting entwined with the lives of people, the adverse impacts are also mushrooming. Since decades, researchers have been trying to identify the reasons for such negative impacts with the help of various ... -
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 ... -
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). ... -
Successful implementation of radar monitoring system and increased intelligence capacity on Congo River
( Institute of Electrical and Electronics Engineers Inc. , 2018 , Conference Paper)Inland water ways are significant component of the nation's marine transportation systems. Congo River Basin plays an active role in the economy of Democratic Republic of Congo (DRC) and other surrounding countries such ... -
Corporate reporting and disclosures in the emerging capital market of Kuwait: The perceptions of users and preparers
( Palgrave Macmillan Ltd. , 2018 , Article)The objective of this paper is to investigate the perceptions of users and preparers regarding financial disclosure practices in annual reports of Kuwaiti listed firms. To measure participants' views, a questionnaire survey ... -
The extent of segmental reporting and its value relevance: cross-country evidence
( Emerald Group Publishing Ltd. , 2018 , Article)Purpose: The purpose of this paper is to examine the extent of segmental reporting disclosure and its value relevance to a sample of Qatari and Jordanian listed companies following the implementation review of the International ... -
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 ... -
Muslim CEO, Women on Boards and Corporate Responsibility Reporting: Some Evidence from Malaysia
( Emerald , 2019 , Article)Purpose: Very limited research has been devoted to answering the question of whether the religious beliefs of the upper echelons of management and gender diversity have any impacts on the communication of corporate social ... -
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 ... -
Exploring the factors influencing employees' satisfaction toward e-tax systems
( Inderscience Ltd. , 2017 , Article)Governments across the world embraced the revolution in modern ICTs, where they are progressively investing into e-tax systems. The major factor influencing the success of such systems is level of employees' satisfaction ... -
Voter's intention to use electronic voting systems
( IGI Global , 2017 , Article)Electronic government initiatives play a central role in opening doorsfor potential votersto participate in the political process by using electronic voting systems. Electronic voting is attracting more attention by ... -
E-government contribution to better performance by public sector
( IGI Global , 2017 , Article)E-government is a new phenomenon that improves public services provision to citizens, improves public sector performance, and enriches the political arena. Such ambitious objectives are not fully investigated in the ...