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Showing all Resources, Excluding Opac and Electronic and Premium resources

Identifying the limitations associated with machine learning techniques in performing accounting tasks

Author:Liezl Smith and Christiaan Lamprecht
Publisher:Journal of Financial Reporting and Accounting,
Abstract: Purpose In a virtual interconnected digital space, the metaverse encompasses various virtual envi…

The relationship between the accounting standards and the global financial crisis: empirical analysis of mergers and acquisitions in banking industry

Author:Ali İhsan Akgün
Publisher:China Accounting and Finance Review,
Abstract: Purpose The purpose of this study is to focus on, namely, the international financial reporting s…

Accounting practitioners’ perspectives on small- and medium-sized enterprises’ environmental sustainability reporting

Author:Seán O'Reilly, Ciarán Mac An Bhaird, Louise Gorman and Niamh M. Brennan
Publisher:Journal of Applied Accounting Research,
Abstract: Purpose This research investigates the feasibility, benefits and challenges of environmental sust…

On the accounting implications of the dilemma: who speaks for nature?

Author:Caterina Pesci, Lorenzo Gelmini and Paola Vola
Publisher:Accounting, Auditing & Accountability Journal,
Abstract: Purpose This paper draws on the thinking of the nineteenth-century Italian philosopher and poet G…

Accounting for intangibles: a critical review

Author:Henri Hussinki, Tatiana King, John Dumay and Erik Steinhöfel
Publisher:Journal of Accounting Literature,
Abstract: Purpose In 2000, Cañibano et al. published a literature review entitled “Accounting for Intangibl…

An institutionalist political-economy perspective on social and environmental accounting

Author:Manuel Castelo Castelo Branco, Delfina Gomes and Adelaide Martins
Publisher:Meditari Accountancy Research,
Abstract: Purpose The purpose of this study is to contribute to the discussion surrounding the definition o…

Perspectives of accounting professionals about the adoption of IFRS for SMEs: the case of Romania

Author:Alexandra-Gabriela Marina and Adriana Tiron-Tudor
Publisher:European Journal of Management Studies,
Abstract: Purpose The aim of the study is to highlight the perspectives of accounting professionals in Roma…

Shifting work competencies in an emerging economy: a comparison of accounting students’ perceptions of demand and supply

Author:Nicholas Chandler
Publisher:Higher Education, Skills and Work-Based Learning,
Abstract: Purpose The purpose of this study is to ascertain which competences are seen by employers as impo…

Decarbonization and the obstacles to carbon credit accounting disclosure in financial statement reports: the case of UAE

Author:Lilian Gheyathaldin Salih
Publisher:Asian Journal of Accounting Research,
Abstract: Purpose This study investigated the visibility of carbon emissions allowances accounting in the f…

Field-configuring events and the failure to standardise accounting for carbon emissions

Author:Sophie Giordano-Spring, Carlos Larrinaga and Géraldine Rivière-Giordano
Publisher:Accounting, Auditing & Accountability Journal,
Abstract: Purpose Since the withdrawal of IFRIC 3 in 2005, there has been a regulatory freeze in accounting…
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