Browsing Accounting & Information Systems by Publication Date
Now showing items 41-60 of 486
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An analysis of the barriers to the proliferation of M-commerce in Qatar: A relationship modeling approach
( Emerald Group Publishing Ltd. , 2015 , Article)Purpose - The purpose of this paper is to identify and develop a hierarchical model for the barriers affecting the growth of mobile commerce (M-commerce). Based on the model developed, the authors' objective is to identify ... -
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 ... -
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 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 ... -
Predicting Corporate Failure of Jordanian Companies Using Discriminant Analysis
(2015 , Article)This research studies the corporate failure of Jordanian companies using Discriminant Analysis. The study contains detailed analysis and comparisons of two groups of failure and continues companies. The study examines ... -
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 ... -
Corporate governance voluntary disclosures in developing countries: evidence from Jordanian banks
( Inderscience , 2015 , Article)The main objective of the current study is to determine the corporate governance mechanisms and company’s characteristics that effect on the level of voluntary disclosure provided by Jordanian banking listed companies; it ... -
Is there a shift in the accounting values in Egypt towards optimism, transparency and professionalism?
( Inderscience , 2015 , Article)This paper aims to examine the persistence of the historically assumed accounting values of the Egyptian environment in terms of conservatism, secrecy and statutory control after the adoption of the latest versions of the ... -
Factors influence consumers' adoption of mobile payment devices in Qatar
( Inderscience , 2015 , Article)This research examines the factors that influence the customers' intention in adapting Mobile Payment Device (MPD) technology in an emerging economy (Qatar). Unified Theory of Acceptance and Use of Technology Model (UTAUT) ... -
The determinants of student effort at learning ERP: A cultural perspective
( Information Systems and Computing Academic Professionals , 2015 , Article)This paper develops a research model based on the Unified Theory of Acceptance and Use of Technology model (UTAUT) and Hofstede's cultural dimensions to explore factors that influence student effort at learning Enterprise ... -
MARKET EFFICIENCY OF THE AMMAN STOCK MARKET: EVIDENCE FROM THE EXAMINATION OF TRADING RULES
( Qatar University , 2015 , Article)This paper tests the validity of the weak-form of the Efficient Market Hypothesis for the Amman Stock Exchange (ASE) for a full sample and three sub-periods of that spanning period 2000-2012. The research uses statistical ... -
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 ... -
Determinants of revenue recognition disclosures: the case of Jordanian industrial listed companies
( Inderscience , 2015 , Article)The focus of this study is on the extent to which IAS 18 is applied by Jordanian industrial companies. Specifically, the objectives of this study are: 1) to investigate the extent of application of IAS 18 in selected ... -
Corporate financial reporting in Qatar: a study of individual investors’ assessment of annual reports
( Inderscience , 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 ... -
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 ... -
A Critique of the Balanced Scorecard as a Performance Measurement Tool
(2015 , Article)Given the dynamic nature of business markets, organizations have witnessed a rapid change in their performance measurement systems in the last three decades with most of the performance measurement tools being ... -
The determinants of intention and usage of DSS in the academic environment: A cross-cultural study
( Inderscience Publishers , 2015 , Article)This study examines factors that influence student intention and use of Decision Support Systems (DSSs) by using the Unified Theory of Acceptance and Use of Technology (UTAUT) model. Antecedent variables considered are ... -
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 ...