Accounting & Information Systems: Recent submissions
Now showing items 301-320 of 513
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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 ... -
Taxation in Qatar: An Abadi (Non-Finite) Vehicle for Economic Diversification?
( SSRN , 2020 , Article)In December 2018, Qatar introduced a package of tax reforms that represents a major move towards diversifying government revenue and achieving its vision of becoming an advanced country by 2030. This article argues that ... -
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 ... -
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 ... -
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 ... -
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 ... -
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 ... -
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 ... -
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 ... -
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 ... -
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 ... -
Utilizing radio frequency identification in libraries: The case of Qatar
( IGI Global , 2019 , Article)Nowadays, RFID technology is widely being used in libraries across the world. This study is in line with global literature pertaining to the implementation of RFID technology in libraries and intends to explore and examine ... -
Exploring the factors affecting user satisfaction with metrash2 system
( IGI Global , 2020 , Article)This research investigated Qatari citizens' perceptions regarding the factors influencing their satisfaction with Metrash2 system. Qatari residents use Metrash2 to query, transact, and follow-up their needed information/services ... -
Customer satisfaction with online food ordering portals in Qatar
( IGI Global , 2020 , Article)The recent boom in online food ordering and delivery in Qatar has led to increased competition among service providers within the industry. Identifying the gap in research in the context of Qatar's online food industry, ... -
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 ... -
Age and education as major determinants of his's adoption
( IGI Global , 2021 , Article)This study explored the perceptions of 264 nurses regarding their satisfaction with health information systems (HIS) in one of the public hospitals in the GCC area. The study adopted the information system success model ... -
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 ... -
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 ...