Accounting & Information Systems: Recent submissions
Now showing items 101-120 of 535
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تحليل أراء الممارسين عن واقع المحاسبة الحكومية بدولة قطر واتجاهات التطور مستقبلا
( جامعة الكويت - مجلس النشر العلمي , 2016 , Article)تهدف هذه الدراسة إلى تحليل الواقع الحالي للمحاسبة الحكومية ومستقبلها في دولة قطر؛ حيث إن واقع المحاسبة الحكومية بالدولة يتطلب تحديد المشكلات والمعوقات ومجالات التطوير من وجهة نظر المسئولين والمحاسبين والمدققين بالأجهزة ... -
An examination of factors that influence the number of information security policy violations in Qatari organizations
( Emerald Group Publishing Ltd. , 2015 , Article)Purpose: This paper aims to investigate factors that impact the number of information security policy violations in Qatari organizations and to examine the moderating effect of Hofstede's cultural dimensions on the ... -
Level of Total Quality Management Adoption in Qatari Educational Institutions: Private and Semi-Government Sector
( Taylor and Francis Ltd. , 2013 , Article)The authors evaluated the level of Total Quality Management (TQM) adoption in Qatari educational institutions within private and semigovernment institutions. To accomplish these objectives, a literature review was done of ... -
Adoption of IFRS by listed companies in Qatar: challenges and solutions
( Inderscience , 2015 , Article)The importance of adopting International Financial Reporting Standards (IFRS) has been increasing owing to the fact that companies and businesses are conducting their operations outside their national boundaries and becoming ... -
An examination of assessment practices in colleges of business at various Middle East countries compared to the USA
( Inderscience Enterprises , 2014 , Article)This study reports the results of a survey conducted during 2007 which was mailed to deans of schools of business at institutions of higher education located within the USA and the Middle East. Schools of business are now ... -
Corporate financial reporting in Qatar: a study of individual investors' assessment of annual reports
(2015 , Article)In this paper, an attempt is made to investigate a particular group of investors - namely individual investors' perceptions of corporate annual reports in Qatar. A total of 400 surveys were distributed to individual investors ... -
واقع التعليم المحاسبي وما يتطلبه سوق العمل القطري من المهارات والمعارف
(2015 , Article)شهدت دولة قطر خلال العقود الأربع الماضية تطوراً كبيراً في المجال الاقتصادي، وأدى هذا التطور إلى التأثير بشكل مباشر على التعليم المحاسبي والدور الذي يجب أن تقوم به المؤسسات التعليمية في تطوير مهنة المحاسبة والمراجعة، ويهدف ... -
Costing and Management of Overheads in GCC Countries: Two Grounded Theory Case Studies
( North American Business Press , 2015 , Article)This research is a first attempt to investigate overhead costs and cost allocation in terms of product costing and cost management in the petrochemical companies in GCC Countries using a grounded theory methodological ... -
Quality Reporting of Environmental Information by Saudi Agricultural Companies: Water Information Disclosure
( Research India Publications , 2016 , Article)The objective of the study is to examine the quality of environmental reporting specifically the water information disclosed by food and agriculture Saudi listed companies. The study used qualitative content analysis of ... -
Framing information technology governance in the public sector: Opportunities and challenges
( IGI Global Publishing , 2015 , Article)Information technology governance is considered one of the innovative practices that can provide support for decision-makers. Interestingly, it has become increasingly a de facto for organizations in seeking to optimise ... -
Mobile Commerce Adoption From Consumers Perspective: The Case of Jordan
( IGI Global , 2018 , Article)In response, to little research focused on how Jordanians perceive and respond to m-commerce and the main factors that govern its adoption and use, this article proposes a conceptual model that extends the technology ... -
TOTAL QUALITY CULTURE (TQC) IN EDUCATIONAL INSTITUTIONS: A GULF CORPORATION COUNCIL (GCC) REGION STUDY
( DreamCatchers Group, LLC , 2012 , Article)Adoption of Total Quality Management (TQM) principles has been recognised as a new framework for managing change within educational institutions. Although there have been studies examining the adoption of TQM, research ... -
Governance-Default Risk Relationship and the Demand for Intermediated and Non-Intermediated Debt
( University of Wollongong , 2012 , Article)This paper explores the impact of corporate governance on the demand for intermediated debt (asset finance, bank debt, non-bank private debt) and non-intermediated debt (public debt) in the Australian debt market. Relative ... -
Determinants of Knowledge Sharing in Virtual Network Communities in Organizational Context
( World Scientific Publishing , 2015 , Article)This paper attempts to examine factors that affect knowledge sharing by individuals in virtual network communities (VNCs) from an organisational context. A research model based on the theory of planned behaviour (TPB) was ... -
Examining the impact of information and communication technologies (ICT) on enterprise practices: A preliminary perspective from Qatar
( City University of Hong Kong Press , 2012 , Article)Information and Communication Technologies (ICT) are widely used by organizations to enhance enterprise competitiveness. This study provides an overview of the current state of affairs of the ICT adoption in SMEs in private ... -
Impact of gender diversity on social and environmental performance: evidence from Malaysia
( Emerald Group Publishing Ltd. , 2017 , Article)Purpose: This study is guided by the upper echelon theory and argues that the role of females on boards of directors may differ between cultures. In a culture where the community has a significant humane orientation, female ... -
Cumulative learning and sustained engagement in an introduction to accounting course
( Emerald Group Publishing Ltd. , 2018 , Article)Purpose - Due to its technical focus, the introductory accounting course has a hierarchical knowledge structure that requires students to master and integrate abstract knowledge which builds on itself over time. The purpose ... -
A framework for antecedents of trust in social commerce
( Inderscience Publishers , 2018 , Article)Trust is essential in social commerce environment, where consumers rely on feedback and advice that they collect from social platforms. Despite the importance of trust in virtual environments, there are a limited number ... -
Does Lecture Capturing Impact Student Performance and Attendance in an Introductory Accounting Course?
( Routledge , 2015 , Article)The study empirically examines the interplay between lecture capturing viewership, performance and attendance for students in the Middle Eastern country of Qatar. The sample consists of 254 students enrolled in an introductory ... -
Information risk and cost of debt in emerging markets: Evidence from Qatar
( University of Malaya , 2015 , Article)This study examines the impact of information risk on the cost of debt incurred by companies in Qatar, a vital country within the Gulf Co-operation Council (GCC) and Middle East region. The results suggest that information ...