Accounting & Information Systems: المرسلات الحديثة
السجلات المعروضة 461 -- 480 من 513
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Development and determinants of end-user intention: usage of expert systems
( Emerald Group Publishing Ltd. , 2019 , Article)Purpose: Expert systems (ES) design emulates expertise with the intention that the ES be used by non-experts. This study aims to predict end-user intention and use of ES by proposing a research model that extends the basic ... -
The Effect of Sustained Use of Cloud-Based Business Services on Organizations' Performance: Evidence from SMEs in Malaysia
( Institute of Electrical and Electronics Engineers Inc. , 2019 , Conference Paper)Over the decade Cloud-Based Business Services (CBBS) has emerged as a technological trend utilized in businesses towards improving the deployment of Information Communication Technology (ICT) services for competitive ... -
The compliance of disclosure with AAOIFI financial accounting standards: A comparison between Bahrain and Qatar Islamic banks
( Emerald Group Publishing Ltd. , 2018 , Article)Purpose: This paper aims to examine the compliance of disclosure with the financial accounting standards of the Accounting and Auditing Organisation for Islamic Financial Institutions? (AAOIFI) related to Islamic financing ... -
Demand for audit quality in newly privatized firms in MENA region: Role of internal corporate governance mechanisms audit
( Elsevier Ltd , 2018 , Article)This paper examines whether post- privatization internal governance mechanisms act in a complementary or substitutable fashion in determining auditor choice of newly privatized firms in the Middle East and North Africa ... -
The adoption of massive open online courses: Challenges and benefits
( IGI Global , 2018 , Article)This article explores the challenges and benefits of using Massive Open Online Courses (MOOCs). It also tried to understand the issues that would influence students' perceptions regarding MOOCs. The Study utilized the ... -
The constructive aspect of political behavior in strategic decision-making: The role of diversity
( Elsevier Ltd , 2018 , Article)While there have been extensive empirical and theoretical investigations on political behavior, most previous empirical studies have focused on political behavior as a negative force. In order to extend prior research, ... -
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 ...