Accounting & Information Systems: Recent submissions
Now showing items 341-360 of 555
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Transforming the Capabilities of Artificial Intelligence in GCC Financial Sector: A Systematic Literature Review
( Wiley , 2022 , Article)Identity and access management is a business process framework that makes it easier to maintain genuine user identities and regulate access to sensitive assets. The word "access control"refers to an organization's policy ... -
Core competencies for the global workplace: A cross-cultural and skill-based simulation project in accounting
( Taylor & Francis , 2021 , Article)This paper examines a multi-faceted workplace simulation project as a curriculum design strategy to address the expanding core competencies that constrained accounting programmes must incorporate. The problem-based learning ... -
M-government trust framework: deployment of an empirical study amongst Jordanian youth
( Emerald Insight , 2021 , Article)Purpose: This paper aims to debate the main factors influencing trust in mobile government (m-government) in the developing country of Jordan. The transformation from government services offered through a government website ... -
An agile educational framework: A response for the covid-19 pandemic
( Taylor & Francis , 2021 , Article)The COVID-19 pandemic has caused an emergent move in all countries across the world. All education institutions were forced to shut down until further notice and were forced to come up with creative solutions to continue ... -
Ownership Structure and Firm Performance in the Middle East: A Meta-Analysis
( MDPI , 2021 , Article)This paper applies a meta-analysis method to investigate the moderating impact of political stability on the relationship between ownership identities and firm performance in the Middle Eastern countries (i.e., the Arab ... -
Exploring the role of innovation in the level of readiness to adopt IPSAS
( Emerald Insight , 2020 , Article)Purpose: The purpose of this study is to investigate the level of readiness of the public sector in Qatar to adopt International Public Sector Accounting Standards (IPSAS), based on the innovation diffusion theory. The ... -
Risk governance: exploring the role of organisational culture
( Emerald Insight , 2021 , Article)Purpose: This study aims to investigate the association between organisational culture (OC) and the extent to which risk governance (RG) practices are implemented in Qatar. Design/methodology/approach: It relies on the ... -
Female representation on the board of directors and accrual quality within the context of cultural dimensions and accounting values
( Emerald Insight , 2021 , Article)Purpose: This study aims to bridge the gap in the scarce and inconclusive literature concerning the impact of gender diversity on earnings quality by positioning this relationship within an institutional context. It aims ... -
The impact of trust, security, and privacy on individual's use of the internet for online shopping and social media: a multi-cultural study
( Inderscience Publishers , 2019 , Article)This paper examines through the lens of expectancy-valence theory the impact of trust, privacy, and security on the decision to use the internet for online shopping and social media. It also investigates the moderating ... -
A Task-Technology-Identity Fit Model of Smartwatch Utilization and User Satisfaction: A Hybrid SEM-Neural Network Approach
( Springer , 2022 , Article)Smartwatches are wearable devices intended to be smartphone companions that capture health data and ease access to notifications. They have also become personalisable standing as a fashion statement. This combination ... -
Does the power of negotiation influence the audit fees? Evidence from the Chinese context.
( Inderscience Publishers , 2021 , Article)This paper aims to test the impact of negotiation power between auditors and audited companies, in relation to audit fees. The study found that there is a significant positive relationship between auditors' power of ... -
Enterprise resource planning enabling segmental information reporting practices of UK-FTSE 100
( Wiley , 2020 , Article)The 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 ... -
Sustainability governance and legitimisation processes: Gulf of Mexico oil spill
( Emerald Group Publishing Ltd. , 2019 , Article)Purpose: The purpose of this paper is to explore the emergence of sustainability governance through the unfolding hybridisation process between corporate governance and corporate social responsibility and the implications ... -
Factors affecting the integration of the SAP-financial accounting module into an accounting curriculum: evidence from a gulf-based university
( Inderscience Publishers , 2019 , Article)The present research investigates the underlying factors that affect the implementation of the systems, applications and productions in financial accounting (SAP FI) module in an accounting curriculum. The study was carried ... -
A novel proof of useful work for a blockchain storing transportation transactions
( Elsevier , 2021 , Article)Proof-of-Work (PoW) is a common mechanism used to validate peer-to-peer transactions and maintain highly secured immutability of the blockchain. However, this mechanism has been criticized due to its inefficient use of ... -
Mobile government services and resident satisfaction: Evaluation of Kahramaa mobile services
( IGI Global , 2019 , Article)The success of any mobile service depends on the perceived efficiency and effectiveness of using the service. This research article attempts to evaluate the factors influencing the effectiveness and efficiency of the ... -
Utilizing the Internet of Things in the Public Sector
( IGI Global , 2022 , Article)This study investigated the utility of the internet of things in the public sector and the factors influencing the satisfaction of its users. The study followed two directions: The first investigated managers’ perceptions ... -
Challenges and Factors Influencing the Adoption of Internet Banking in Qatar
( IGI Global , 2022 , Article)The evolution of the Internet and smartphones, people are able to use Internet banking (IB). In addition, banks are able to reduce their operational costs and attract more customers when utilizing IB. The Covid-19 Virus ... -
Critical Success Factors for ERP Implementation: Two Directions Focusing on Employee Perceptions in Qatar
( IGI Global , 2022 , Article)Due to the high failure rate of enterprise resource planning (ERP) systems, implementation issues have been highly addressed in the literature. Two major directions were followed in the literature focusing on technology ... -
Predictors for the adoption of e-democracy: an empirical evaluation based on a citizen-centric approach
( Emerald Insight , 2020 , Article)Purpose: This study aims to explore the factors influencing the intention to use e-democracy. The literature depicted conflicting results regarding such domain and especially in the Middle East, where the authors aim at ...
