Exclude:

OPAC

E-Resources

Federated Resources

Premium Resources

Showing all Resources, Excluding Opac and Electronic and Premium resources

The impact of CEOs’ accounting backgrounds on earnings management and conservatism

Author:Nan Hu, Rong Huang, Xu Li and Ling Liu
Publisher:Journal of Centrum Cathedra,
Abstract: Purpose Existing literature in experimental accounting research suggests that accounting professi…

Management accounting change as an amplifier of a leadership dispute: an ethnography of convergent and divergent leader–follower relations

Author:Gaia Bassani, Jan A. Pfister and Cristiana Cattaneo
Publisher:Accounting, Auditing & Accountability Journal,
Abstract: Purpose The purpose of this paper is to explore the role of leadership in management accounting c…

Artificial intelligence based decision-making in accounting and auditing: ethical challenges and normative thinking

Author:Othmar Manfred Lehner, Kim Ittonen, Hanna Silvola, Eva Ström and Alena Wührleitner
Publisher:Accounting, Auditing & Accountability Journal,
Abstract: Purpose This paper aims to identify ethical challenges of using artificial intelligence (AI)-base…

Urban carbon dioxide equivalent (CO2e) accounting based on the GPC framework: A case of the underdeveloped city of Nanchang, China

Author:Junsong Jia, Zhihai Gong, Chundi Chen, Huiyong Jian and Dongming Xie
Publisher:International Journal of Climate Change Strategies and Management,
Abstract: Purpose This paper aims to provide a typical example of accounting for the carbon dioxide equival…

Executives' narcissism and decision making: reviewing 20 years of accounting literature

Author:Raghdaa Ali Ismail, Osama Zaki and Heba Abou-El-Sood
Publisher:Journal of Humanities and Applied Social Sciences,
Abstract: Purpose This paper aims to provide a systematic review of literature pertaining to how executive …

Performance implications of the interaction between the accountants’ participation in strategic decision-making and accounting capacity

Author:Hung Quang Bui, Tu Thanh Hoai, Hoa Anh Tran and Nguyen Phong Nguyen
Publisher:Journal of Asian Business and Economic Studies,
Abstract: Purpose Based on the contingency theory and resource-based view, this study develops and tests a …

Accounting, microfoundations, hybridization and longitudinal conflict in a Finnish health care organization

Author:Antti Rautiainen, Toni Mättö, Kari Sippola and Jukka O. Pellinen
Publisher:Accounting, Auditing & Accountability Journal,
Abstract: Purpose This article analyzes the cognitive microfoundations, conflicting institutional logics an…

Regulatory accounting environment, cultural values and board efficacy in developing countries

Author:Kais Baatour and Moufida Ben Saada
Publisher:PSU Research Review,
Abstract: Purpose This cross-country study aims to investigate from an interdisciplinary perspective the im…

Dynamic capabilities and environmental accounting for the circular economy in businesses

Author:Sabina Scarpellini, Luz María Marín-Vinuesa, Alfonso Aranda-Usón and Pilar Portillo-Tarragona
Publisher:Sustainability Accounting, Management and Policy Journal,
Abstract: Purpose This paper aims to define and measure the environmental capabilities that are applied whe…

Digitalization in accounting–Warmly embraced or coldly ignored?

Author:Mieke Jans, Banu Aysolmaz, Maarten Corten, Anant Joshi and Mathijs van Peteghem
Publisher:Accounting, Auditing & Accountability Journal,
Abstract: Purpose The Accounting Information Systems (AIS) research field emerged around 30 years ago as a …
Powered by: