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Showing all Resources, Excluding Opac and Electronic and Premium resources

Interactive visualization of big data in the field of accounting: A survey of current practice and potential barriers for adoption

Author:Lisa Maria Perkhofer, Peter Hofer, Conny Walchshofer, Thomas Plank and Hans-Christian Jetter

Publisher:Journal of Applied Accounting Research,

Abstract: Purpose Big Data introduces high amounts and new forms of structured, unstructured and semi-struc…

Accounting in and for hybrids. Observations of the power of disentanglements

Author:Gustaf Kastberg Weichselberger and Cristian Lagström

Publisher:Accounting, Auditing & Accountability Journal,

Abstract: Purpose The authors argue that the mainstream scholarly discourse on hybridity and accounting is …

The performativity of accounting: advancing a Posthumanist understanding

Author:Ed Vosselman

Publisher:Qualitative Research in Accounting & Management,

Abstract: Purpose The purpose of this paper is twofold. First, it seeks to articulate a framework for diffe…

Blockchain in accounting research: current trends and emerging topics

Author:Tatiana Garanina, Mikko Ranta and John Dumay

Publisher:Accounting, Auditing & Accountability Journal,

Abstract: Purpose This paper provides a structured literature review of blockchain in accounting. The autho…

The direction of the response scale matters – accounting for the unit of measurement

Author:Thomas Salzberger and Monika Koller

Publisher:European Journal of Marketing,

Abstract: Purpose Psychometric analyses of self-administered questionnaire data tend to focus on items and …

Unpacking dialogic accounting: a systematic literature review and research agenda

Author:Giacomo Manetti, Marco Bellucci and Stefania Oliva

Publisher:Accounting, Auditing & Accountability Journal,

Abstract: Purpose This article aims to contribute to the critical accounting literature by reviewing how pr…

Financial accounting information presented with infographics: does it improve financial reporting understandability?

Author:Sandra Cohen, Francesca Manes Rossi, Xenia Mamakou and Isabel Brusca

Publisher:Journal of Public Budgeting, Accounting & Financial Management,

Abstract: Purpose Governmental financial reporting is prepared for accountability and decision-making purpo…

From the Big Five to the Big Four? Exploring extinction accounting for the rhinoceros

Author:Jill Atkins, Warren Maroun, Barry Colin Atkins and Elisabetta Barone

Publisher:Accounting, Auditing & Accountability Journal,

Abstract: Purpose The purpose of this paper is to explore a possible framework for extinction accounting wh…

COVID-19 and digitizing accounting education: empirical evidence from GCC

Author:Adel Sarea, Abdulla Alhadrami and Ghilan Al-Madhagy Taufiq-Hail

Publisher:PSU Research Review,

Abstract: Purpose The main objective of the study is to investigate the effect of COVID-19 on accounting ed…

Investigating the relationship between bank performance and accounting standards: evidence from M&As in European banking

Author:Ali İhsan Akgün

Publisher:Journal of Capital Markets Studies,

Abstract: Purpose The study aims to identify whether international financial reporting standards (IFRS) or …