Browsing Accounting & Information Systems by Publisher "Inderscience"
Now showing items 1-19 of 19
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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 ... -
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 ... -
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 ... -
Corporate social responsibility and corporate performance: empirical evidence of Qatari listed companies
( Inderscience , 2019 , Article)This paper aims to investigate the relationship between corporate social responsibility (CSR) and firm performance (FP) in the context of developing countries. To achieve this purpose, this study investigates 42 Qatari ... -
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 ... -
Determinants of segmental disclosures: evidence from the emerging capital market of Jordan
( Inderscience , 2013 , Article)The primary objective of this paper is to examine the factors which affect the segmental disclosures (mandatory and voluntary) provided by Jordanian listed companies. In addition, the study documents evidence about the ... -
Dimensional approach to assess the benefits of video lecture capturing in higher education: a case study of Qatar
( Inderscience , 2022 , Article)Education sectors have undergone many dynamic changes surpassing the age-old methodologies with contemporary digitalised ones. This journey of a couple of decades could witness many state-of-the-art pedagogy-related ... -
E-parliament in Jordan: Challenges and perspectives
( Inderscience , 2018 , Article)This paper aimed at understanding the e-parliament phenomenon and the contribution of technology and new applications in enhancing such area. We tried to explore the attitudes of Jordanian representatives regarding such ... -
Enterprise strategic shift of technology: cloud-based systems verses traditional distributed system
( Inderscience , 2020 , Article)Cloud computing can be perceived as an amalgamation of technology, facilitator, source and as an application that raised the curtain for a shift in the global data management system. There is a need for more research and ... -
The extent of ABB and its impact on decision-making process: evidence from Middle Eastern universities
( Inderscience , 2022 , Article)This research focuses on the application of activity-based budgeting (ABB) through the use of the institutional theory perspective. It explores the views of academic deans, academic heads of departments and administrative ... -
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) ... -
Factors influencing consumer intention to use social commerce
( Inderscience , 2022 , Article)Social commerce is a new concept in the field of information technology. This study aims to investigate the factors that influence the consumers' intention to buy through social commerce in Qatar. The current study is based ... -
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 ... -
Management accounting system application in banks in the State of Qatar
( Inderscience , 2010 , Article)The importance of management accounting systems (MAS) in measuring the non-financial performance is increasing, especially in the service sector. Therefore, the objective of this paper is to investigate the nature of MAS ... -
Motivations for using social media: comparative study based on cultural differences between American and Jordanian students
( Inderscience , 2017 , Article)Social network sites (SNSs) have gained popularity over the last decade. Students use SNSs according to their personal differences, which are influenced by cultural and demographic factors. This paper proposed a model that ... -
Possible effect on the perception and attitude of employees after adoption of new information technology and business strategies: a case study of Namibia
( Inderscience , 2021 , Article)Technology adoption and upgradation are the two required aspects for any organisation to create a niche in the marketplace. It is an undeniable fact that this venture could not be completed successfully without the active ... -
Possible linkage between internet addiction, socio-demographic, and behavioural constructs: a case study of Saudi Arabia and Bahrain-based employees
( Inderscience , 2020 , Article)Internet addiction (IA) is much sought after concept in the present-day human lives in which technology has emerged as a vital part. The ever-growing role of internet technology also accrues to a sizable amount of problems ... -
The effects of second language on ethical judgement in accounting
( Inderscience , 2014 , Article)The number of participants in accounting practices and academia who use English as their second language is significant and growing. Many of them are involved in making ethical judgements based on information provided in ... -
Web 2.0 Technologies Adoption Barriers for External Contacts and Participation: A Case Study of Federal Establishment of Africa
( Inderscience , 2022 , Article)Ever since the evolution of web technology in the 1990's, the web traffic got subjected to many developments. Web 1.0 and 2.0 are some of the innovations that made the world as a global village and increased the communication ...