Browsing Accounting & Information Systems by Publisher "Inderscience Enterprises Ltd."
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Alignment of IT/IS in business strategies and conceptual knowledge of employees: A case study of national planning commission of Namibia
( Inderscience Enterprises Ltd. , 2018 , Article)Adopting information technology or upgrading the existing technology being an expensive affair, thorough ground work involving all the staff is very much mandatory for successful expedite. As a step towards such process, ... -
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 ... -
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 ... -
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 ... -
Corporate governance disclosure compliance: a comparison between conventional and Islamic banks
( Inderscience Enterprises Ltd. , 2020 , Article)The paper examines the extent and trend of corporate governance (CG) disclosure compliance by listed conventional and Islamic banks in Qatar, the UAE and KSA. The study found that conventional banks had more compliance ... -
Corporate governance, transparency and performance: empirical evidence from UAE
( Inderscience Enterprises Ltd. , 2022 , Article)The paper uses both the agency theory and the legitimacy theory to provide a complementary framework that links different patterns of disclosures (i.e., transparency) to corporate performance for a sample of 116 United ... -
Effect of aggregate, mandatory and voluntary disclosure on firm performance in a developing market: The case of Kuwait
( Inderscience Enterprises Ltd. , 2018 , Article)This paper examines the relationship between corporate disclosure and firm performance for the case of listed companies in the Kuwait Stock Exchanges (KSE). Our sample contains 51 non-financial firms that represent 42% of ... -
Factors influencing users' satisfaction when using Ehteraz app: the case of Qatar
( Inderscience Enterprises Ltd. , 2022 , Article)Individuals in Qatar are required to download and use a digital contact tracing (DCT) app (known as Ehteraz app) to be granted the accessibility to all public facilities and shopping malls. The study aims to identify the ... -
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, ... -
M-service quality of telecommunication companies in Qatar
( Inderscience Enterprises Ltd. , 2022 , Article)Service quality provided by mobile applications has become a vital element in increasing customers' satisfaction. This study aims to identify the significant mobile service quality factors (application design, ease of use, ... -
Measuring internet addiction in Europe-based knowledge societies: A case study of France
( Inderscience Enterprises Ltd. , 2019 , Article)The technological evolution has put a new challenge, internet addiction along with the internet technology before the world. The study intended to collect the data pertaining to internet usage among the residents of France ... -
Possible effects of emoticon and emoji on sentiment analysis web services of work organisations
( Inderscience Enterprises Ltd. , 2019 , Conference Paper)Work organisations are increasingly interested in using sentiment analysis algorithms to get rapid feedback from microblogging platforms such as Twitter. However, real-life posts can differ from the training data. The ... -
Possible impact of e-commerce strategies on the utilisation of e-commerce in Nigeria
( Inderscience Enterprises Ltd. , 2018 , Conference Paper)The unmet need for technology spread in Nigeria has been purporting efficient planning and implementation of strategies in order to increase the spread of e-commerce. The present study is such a venture to know the extent ... -
Pre and post implementation of integrated health system: A case study of leading gulf country
( Inderscience Enterprises Ltd. , 2019 , Article)Far and wide, the benefits that organisations fetch because of the information technology are well known. The present study considered the case of Magrabli Hospitals and Centers in Saudi Arabia to understand the nitty-gritties ... -
Predicting trust in e-government: Two competing models
( Inderscience Enterprises Ltd. , 2019 , Article)The efficiency of public sector in addressing e-government requirements depends on the number of constructs they focus on. The adoption process depends on many factors that governments cannot handle in an efficient fashion. ... -
The association between firm characteristics and the quality characteristics of the internal audit function in the UK: An agency perspective
( Inderscience Enterprises Ltd. , 2019 , Article)This study investigates firm characteristics that may affect the IAF's quality characteristics: size, independence, methodology, and competence. Its motivation is that a firm's agency and economic costs can affect its way ... -
The impact of personality traits on mobile banking adoption in Jordan
( Inderscience Enterprises Ltd. , 2019 , Article)Mobile devices are becoming smarter, and ubiquitous, where users depend on them in performing many daily life tasks. Mobile banking (m-banking) is a trend that is facilitated by the profound penetration of mobile devices. ... -
The influence of utilising Facebook on e-government adoption
( Inderscience Enterprises Ltd. , 2018 , Article)E-government is becoming a major channel for citizens' communication, interaction and collaboration with their government. Utilising the increased use of social media, individuals, businesses and governments recognised the ... -
The relationship between evidence characteristics and audit efficiency and effectiveness: Evidence from Middle Eastern countries
( Inderscience Enterprises Ltd. , 2019 , Article)This paper investigates the relationship between three evidence characteristics (namely, sufficiency, reliability, relevance) and audit quality. We employ a multi-method approach that is broken down into two tools; ... -
Towards an integrative view of AIS: Using integrated business processes approach to framework the paradigm shift of AIS
( Inderscience Enterprises Ltd. , 2019 , Article)The establishment of the inter-organisational paradigm across business has led to a new wave of process and information systems to stimulate the emerging trends. Analysis of the related literature often results in a large ...