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المؤلفAmmar, Sameh
المؤلفMardini, Ghassan H.
تاريخ الإتاحة2022-10-30T10:35:26Z
تاريخ النشر2020-02-19
اسم المنشورAccounting and Finance
المعرّفhttp://dx.doi.org/10.1111/acfi.12608
الاقتباسAmmar, S., & Mardini, G. H. (2021). Enterprise resource planning enabling segmental information reporting practices of UK‐FTSE 100. Accounting & Finance, 61(1), 1205-1237.
الرقم المعياري الدولي للكتاب0810-5391
معرّف المصادر الموحدhttp://hdl.handle.net/10576/35589
الملخصThe ERP impact on management accounting practices has been widelyrecognised as having a knowledge gap in relation to how it may facilitateSegmental Information Reporting following the International FinancialReporting Standard No. 8’s (IFRS-8) management approach. This studycontributes to filling this gap by investigating the joint effect of the ERP andIFRS-8 Post-Implementation Review (PIR) on dimensions: quality, quantityand the reporters’ identity of FTSE-100 companies in the period 2013–2017.The study found that ERP is significantly and positively associated with thedimensions of segmental information reporting. The implications of this studyextend research and the practices of segmental reporting on the importance ofERP in operationalising segmental reporting and in understanding variations.
اللغةen
الناشرWiley
الموضوعERP
IFRS-8
Segmental information reporting
FTSE-100
UKJEL classification: M41, M49
العنوانEnterprise resource planning enabling segmental information reporting practices of UK-FTSE 100
النوعArticle
الصفحات1205 - 1237
رقم العدد1
رقم المجلد61
ESSN1467-629X
dc.accessType Open Access


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