Search results

Recently, the increasing development of digital accounting systems has raised their effects on the quality of decision-making. Consequently, this research aims to evaluate the effects of digital accounting systems success factors on the advancement of decision-making quality in Jordanian banks.

The questionnaires were sent to 187 decision-makers who are actual users of digital accounting systems in Jordanian banks. A quantitative research approach was adopted to test the proposed research model based on the partial least squares-structural equation modeling method.

The empirical results of the current research revealed that data and information quality had a significant impact on the overall decision-making quality with the digital accounting systems, whereas system quality had an insignificant impact on it. The results empirical also confirmed that information quality has mediated the relationship between data and system quality and decision-making quality. Eventually, analytical decision-making culture has moderated the relationship between information quality and decision-making quality.

The current research will provide attractive implications and recommendations for practitioners, accounting managers and decision-makers about evaluating the effect of digital accounting systems on improving the decision-making quality in Jordanian banks.

This paper develops and tests a theoretical model that draws on the Diffusion Contingency Model and the Theory of Human Behavior to explain the factors influencing users’ acceptance of accrual accounting in terms of two distinct dimensions: behavioral intention and usage behavior.

Based on surveyed data from financial departments and directorates of different Greek general government entities, the paper uses factor analysis to build a theoretical model that assesses the factors influencing behavioral intention to adopt and usage behavior of accrual accounting. Then, it tests the relationship between behavioral intention and usage behavior through structural equation modeling.

The theoretical model suggests that the expected improvement of the quality of financial information and political and financial support are the most important determinants of behavioral intention. Usage behavior is mainly influenced by the compatibility between the existing legal framework and the new accounting system. The structural equation modeling identifies a statistically significant positive influence of behavioral intention on usage behavior.

The study provides valuable insights regarding the timing and focus of the actions taken by policymakers when designing accounting reforms. Special attention is drawn to the factors influencing behavioral intentions, as these are found to influence usage behavior significantly.

The study extends prior research on the diffusion of accounting innovations by breaking down the diffusion process into intentions-oriented actions aiming to promote accrual accounting and increase acceptance and implementation-oriented actions aiming to facilitate successful implementation.

Small- and medium-sized enterprises (SMEs) often lack adequate accounting systems and may even fail because of accounting inefficiencies. Indeed, accounting can mitigate the course of a crisis and support a troubled SME’s turnaround. Its impact on reorganization success, however, has scarcely been researched so far. Therefore, this paper aims to examine the effects of several accounting parameters, namely, the quality of accounting systems, quality of early warning systems, formal planning, the standard of financial accounting and reorganization planning on the short- and long-term success of court-supervised reorganization.

The impact of accounting on reorganization success is investigated in a sample of all SME bankruptcy cases with ten or more employees (n = 117) in Upper Austria in 2012 including data for short-term survival (in 2016) and long-term survival (in 2019).

This study found evidence that the general quality of accounting systems, the quality of early warning systems and written reorganization plans positively influence the outcomes of the analyzed court-supervised reorganizations of SMEs. In particular, the existence of a reorganization plan significantly increases the short- and long-term reorganization success by ensuring the efficient and effective use of resources in the reorganization process.

This study should increase the awareness of SMEs’ owner managers, consultants, creditors and legislators for the importance of accounting in the context of reorganization. The fact that the effect of accounting on reorganization success is less pronounced in the long-term view indicates the necessity of increasing the strategic focus in SMEs’ accounting instruments.

This study provides new evidence on the impact of specific accounting parameters on the short- and long-term success of the court-supervised reorganization of SMEs. Furthermore, this study points out the high relevance of reorganization plans for SMEs.

This study aims to investigate the claim that there is no coherent and homogeneous body of concepts and practices that can be classified as “Islamic accounting”.

The study focuses specifically on Islamic accounting and uses a qualitative historical documentary analysis methodology to study an original manuscript from the 14th century.

The analysis of the manuscript argues that religious accounting can be seen as a value-based system for achieving social good and that in the context of Islamic accounting, it can be conceptualised as a coherent body of ideas and practices.

Firstly, the study conceptualises Islamic accounting as a homogeneous discipline with its own knowledge, concepts and practices. Secondly, it contributes to current accounting literature by examining an ancient manuscript from the 14th century, which serves as a foundation for understanding the Islamic accounting system within the context of accounting, religion and spirituality. The paper further contributes by arguing that this conceptualisation of religious accounting as a value-based approach enables its practitioners to evaluate their own accountabilities in delivering on socioeconomic objectives related to inter-human/environmental, social and financial transactions within the context of religious accounting practices.

This paper aims to examine how an alternative accounting system developed by a marginalised group of women enables them to counter oppressive systems built at the intersections of gender, class and race.

The authors draw on diary notes taken over a period of 13 years in France and Senegal in the context of the first author's family interactions with a community of ten Black immigrant women. The paper relies on Black feminist perspectives, namely, Lorde's work on difference and survival to illuminate how this community of women uses the creative power of its “self-defined differences” to build its own accounting system – a tontine – and work towards its emancipation.

The authors find that to fight oppressive marginalising structures, the women develop a tontine, an autonomous, self-managed, women-made banking system providing them with cash and working on the basis of trust. This alternative accounting scheme endeavours to fulfil their “situated needs”: to build a home of their own in Senegal. The authors conceptualise the tontine as a “situated accounting” scheme built on the women's own terms, on the basis of sisterhood and opacity. This accounting system enables the women to work towards their “situated emancipation”, alleviating the burden of their marginalisation.

This paper gives visibility to vulnerable women's agentic capacities through accounting. As no single story captures the nuances and complexities of accounting, further exploration is encouraged.

This paper contributes to the counter-accounting literature that engages with vulnerable, “othered” populations, shedding light on the counter-practices of accounting within a community of ten Black precarious women. In so doing, this study problematises these counter-practices as intersectional and built on “survival skills”. The paper further outlines the emancipatory potential of alternative systems of accounting. It ends with some reflections on doing research through activist curiosity and the need to rethink academic research and knowledge in opposition to dominant epistemic standards of knowledge creation.

This paper aims to discuss the interplay between strategic management accounting (SMA) and three organizational change configurations: strategy, structure and restructuring. This explication occurs within a context that is characterized by organization restructuring and corporate strategy changes within Jordan Customs Organization (JCO).

This paper uses a qualitative research approach and presents an interpretive case study of the JCO public sector organization. To collect data, it uses methodological triangulation, which includes interviews, historical and statistical analyses, documents and archival records. It is informed by the theoretical lens of configurational theory and strategic typologies to interpret the influences of organizational change configurations on SMA as it relates to the interplay of strategy, structure and restructuring.

The study findings agree with the related literature that SMA practices have developed management accounting from important operational transactions to gain a more strategic orientation through integrating customers, human resources, processes and financial departments. This paper concludes that specific SMA techniques have been used for strategizing by organizations in the public sector, providing a valuable counterpoint to the private sector adaptation that has dominated SMA research. This study finds that organizational restructuring has also contributed to decentralization and delegation, which has led to the distribution of tasks and specialization in accounting departments. It also concludes that SMA may facilitate or delay organizational change configurations in JCO. SMA can play a significant role in ensuring that the institution learns in response to organizational changes. On the contrary, this paper also concludes that organizational practices led to changes in SMA rules and routines.

A general criticism of case-study methods is that they lack rigor and provide little basis for generalization. First, case studies tend to be specific and individual, posing significant issues regarding generalization. Therefore, several comparative case studies involving various organizations should be conducted to ascertain if these practices have become more commonplace, especially in the public sector. Second, considering the nature of a government entity and the sensitivity of the information that required confidentiality, certain strategizing imperatives could not be directly examined, such as meetings between top management to make important decisions of strategic significance. This paper has important implications because it highlights the shortcomings of a supercilious singular relationship between strategic choices and the design of SMA practices.

This paper contributes to the growing literature by focusing on the relationship between SMA and three organizational change configurations: strategy, structure and restructuring. This paper is informed by the configuration theory perspective commonly used in accounting research. The empirical evidence in this study is provided in an SMA field, where empirical research is needed to be comparable with traditional accounting practices.

This paper aims to present the findings of a government-initiated project that sought to explore the possibility of incorporating cultural connections to land within the federal national accounting system using the United Nations Systems of Environmental-Economic Accounting (UN-SEEA) framework as a basis.

Adopting a critical dialogic approach and responding to the calls for critical accountants to engage with stakeholders, the authors worked with two Indigenous groups of Australia to develop a system of accounts that incorporates their cultural connections to “Country”. The two groups were clans from the Mungguy Country in the Kakadu region of Northern Territory and the Ewamian Aboriginal Corporation of Northern Queensland. Conducting two-day workshops on separate occasions with both groups, the authors attempted to meld the Indigenous worldviews with the worldviews embodied within national accounting systems and the UN-SEEA framework.

The models developed highlight significant differences between the ontological foundations of Indigenous and Western-worldviews and the authors reflect on the tensions created between these competing worldviews. The authors also offer pragmatic solutions that could be implemented by the Indigenous Traditional Owners and the government in terms of developing such an accounting system that incorporates connections to Country.

The paper contributes to providing a contemporary case study of engagement with Indigenous peoples in the co-development of a system of accounting for and by Indigenous peoples; it also contributes to the ongoing debate on bridging the divide between critique and praxis; and finally, the paper delves into an area that is largely unexplored within accounting research which is national accounting.

This paper aims to examine the role of Blockchain in the accounting and auditing literature and profession. Specifically, the paper investigates auditors' perceptions about the role of blockchain in accounting and auditing and the perceived potential benefits and challenges of blockchain-based accounting systems in Egypt. Moreover, what are the capabilities required for successfully implementing blockchain-based accounting systems?

A mixed-method approach was adopted to achieve the research objectives. The qualitative study included 11 in-depth interviews with external auditors, and the results of the interviews and the literature review helped develop a survey collected from 58 auditors.

The findings revealed low-to-moderate awareness of Blockchain-based accounting systems. Also, there were significant differences between auditors from large audit firms and small-and-medium audit firms regarding the benefits and challenges associated with Blockchain-based accounting systems.

The results provide valuable insights for practitioners, researchers and policymakers.

Understanding blockchain-based accounting systems and the benefits and challenges associated with their application is crucial for developing effective strategies and frameworks to overcome barriers and realize the transformative potential of blockchain in the accounting and audit market.

The purpose of this paper is to gain insight into how management accountants can become relevant business partners out of respect for existing locally developed accounts of economic performance for decision-making.

The paper is based on qualitative semi-structured interviews with local business actors, in this case, families from seven financially successful Danish dairy farms. The casework and the analysis have been informed by pragmatic constructivism.

The local business actors do not use the official accounting system for ongoing cost-management-related decision-making. Instead, they use several epistemic methods that include locally developed decision models, experiences, rules of thumb and intuition. The farmers use these vernacular accountings to compensate for the cost management illusion that the formal accounting system tends to create. What the study suggests is that when management accountants engage as business partners, they are likely to enter a space where accounting is already present.

This paper argues that local business actors practice epistemic methods where they develop and use vernacular accountings to support their managerial practice, also in the absence of a professional management accountant. These vernacular accountings may lead the local actors into an illusion because the vernacular accountings do not necessarily have an inherent economic logic and theoretical reliability. The role of the management accountant in such a setting is hence to understand, support and advance local epistemic methods. Becoming a business partner requires a combination of management accounting analytical skills and a sense of empathy and sensitivity regarding what is already at play and how this can become an object of discussion without violating the values of the other.

We use design thinking in the context of accounting pedagogy to exploit recent advances in cybernetics in the form of generative artificial intelligence technology. Relying on the intuition that supplementing or augmenting human argumentation (natural intelligence or NI) with parallel AI output can produce better student written assignments, we posit the “augmentation premise,” that is, ((NI + AI) > AI > NI). To test the augmentation premise, we compare student written submissions in an Accounting Information Systems (AIS) course with and without the benefit of parallel generative AI output. We then evaluate how the generative AI output enhances student-crafted revisions to their initial submissions. Using a summative quality improvement index (QII) consisting of quantitative and qualitative assessments, we present preliminary evidence supporting the augmentation premise. The augmentation premise likely extends to other accounting subdisciplines and merits generalization for enriching accounting pedagogy.