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1 – 10 of 422Malik Abu Afifa, Isam Saleh and Hien Vo Van
Based on the technology acceptance model theory, this study aims to explore whether perceived usefulness (PU), perceived ease of use (PE) and the availability to embrace…
Abstract
Purpose
Based on the technology acceptance model theory, this study aims to explore whether perceived usefulness (PU), perceived ease of use (PE) and the availability to embrace technology (AET) influence the intention to accept an enterprise resource planning (ERP) system in Jordanian companies. It also analyses the influence of the intention to accept ERP system on ERP system adoption. More crucially, the current research fills a gap in earlier investigations by exploring the influence of adopting an ERP system on accounting information quality moderated by a company size.
Design/methodology/approach
This research seeks to provide evidence about the study context from Jordanian companies, as the research population and sample consist of all companies listed on the Amman Stock Exchange in 2022 (totally 170 companies). This signifies that the research method is a complete survey of the study population. The core data were collected using an online survey via Google Forms. It was emailed to the selected companies’ chief financial officers. Because each company received one online survey questionnaire, this unit of analysis is a company. Finally, 141 questionnaires were returned, reflecting an 82.94% response rate.
Findings
Empirically, the findings reveal that PU, PE and AET influence the intention to accept an ERP system, and that there is a positive relation between the intention to accept an ERP system and ERP system adoption. Furthermore, ERP system adoption positively influences relevance and faithful representation of accounting information moderated by company size.
Originality/value
This research adds to the accounting information quality literature by investigating the direct influence of ERP system adoption. Furthermore, the findings show the effectiveness of ERP system adoption and its regulatory roles in companies. Finally, this research was conducted to provide empirical knowledge on ERP system adoption in developing countries, notably Jordan.
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The objective of this paper is to review and analyze the existing literature on computerized accounting education (CAE) in educational institutions across the Gulf Cooperation…
Abstract
Purpose
The objective of this paper is to review and analyze the existing literature on computerized accounting education (CAE) in educational institutions across the Gulf Cooperation Council (GCC) countries and to suggest a research agenda for the future.
Design/methodology/approach
The author employs a structured literature review (SLR) approach to analyze CAE research published in the GCC between 1981 and 2021.
Findings
The current study has focused mainly on education in the field of computerized accounting (CA); however, very few research studies have focused on CAE. The author recognized two key topics: the broad concept of CA and the identification of software programs used to teach CA courses.
Research limitations/implications
A future study might extend to address the gap in the knowledge of graduate students’ theoretical concept in accounting with CA program across higher-educational institutions (HEIs) in the GCC.
Practical implications
The broad topic analyzed by the author leads to highlight the growing need for students’ practical skills in CA, particularly in the GCC, and to give suggestions for future research. This study also provides a kind of advice to educational institutions to implement an appropriate CA program for CA courses.
Originality/value
Currently, there is a lack of SLR on CAE. Findings on the broad topic analyzed in the current study have been addressed by agreeing on a critical assessment of present research and future research goals.
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Kinsun Tam, Qiao Xu, Guy Fernando and Richard A. Schneible
This paper aims to investigate whether the managers’ emphasis on audit in the management’s discussion and analysis (MD&A) section of the 10-K filing, as part of the firm’s “tone…
Abstract
Purpose
This paper aims to investigate whether the managers’ emphasis on audit in the management’s discussion and analysis (MD&A) section of the 10-K filing, as part of the firm’s “tone at the top,” is linked to audit quality.
Design/methodology/approach
Adopting a computational linguistics approach, the authors measure the manager’s audit emphasis as the frequency of audit-related words in the MD&A. The authors then assess the relationship between audit emphasis and audit quality with ordinary least squares and probit regression models.
Findings
This study finds that the manager’s audit emphasis, proxied by the count of audit-related words, is positively associated with audit fees, audit delay, the appointment and retention of Big 4 and industry-specialist auditors, and the probability of switching to Big 4 auditors, while negatively linked to abnormal accruals and the possibility of financial misstatements.
Research limitations/implications
The audit emphasis measure suffers from limitations. The computer program determining audit emphasis may misinterpret words in the MD&A. Researchers need to consider procedures to minimize misinterpretations.
Practical implications
Frequency of audit words in the MD&A reflects the firm’s aspiration for audit quality. Auditors, regulators and investors could ascertain such aspiration from past and current MD&As.
Originality/value
This study associates the manager’s emphasis on audit, measured with computational linguistics from the MD&A, with realized audit quality.
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Hamood Mohammed Al-Hattami, Nabil Ahmed Mareai Senan, Mohammed A. Al-Hakimi and Syed Azharuddin
This study aims to empirically examine accounting information system (AIS) success at the organizational level during COVID-19 era.
Abstract
Purpose
This study aims to empirically examine accounting information system (AIS) success at the organizational level during COVID-19 era.
Design/methodology/approach
Based on the information system success model, this paper developed its model and proposed a total of nine hypotheses. This paper gathered the required data via a questionnaire from Yemeni small and medium enterprises (SMEs) owners and managers. To test the proposed research model paths, SmartPLS software, which is known as partial least squares structural equation modeling, was used.
Findings
The results showed that the quality dimensions (information quality and system quality) positively affected the use of AIS and satisfaction; user satisfaction positively affected the use of AIS. Management support positively affected the AIS users' usage and satisfaction. Finally, the use dimensions (user satisfaction and usage) positively impacted the net benefits in terms of gaining a competitive advantage, productivity enhancement and saving time and cost. In all, this research has succeeded in providing support for DeLone and McLean's IS success model at the organizational level during the COVID-19 era.
Practical implications
AIS is becoming increasingly important for SMEs in low-income countries like Yemen, particularly in the present pandemic conditions (COVID-19 era). By using AIS, users can access the enterprise's data and conduct transactions without being limited by distance. Indeed, AIS proved its ability in enhancing the net benefits at the organizational level in the COVID-19 era in terms of gaining a competitive advantage, productivity enhancement and saving time and cost. However, AIS can only be considered useful to the enterprise if it is effective/successful.
Originality/value
This study is one of the first to have assessed the impact of AIS success at the organizational level in the era of COVID-19 pandemic, the context of Yemeni SMEs.
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Marcellin Chirimwami Luvuga, Deogratias Bugandwa Mungu Akonkwa and Didier Van Caillie
In recent times, the operating landscape of Small and Medium Enterprises (SMEs) environment can be described as constantly changing. Their performance is more dependent on the…
Abstract
In recent times, the operating landscape of Small and Medium Enterprises (SMEs) environment can be described as constantly changing. Their performance is more dependent on the managers' ability to implement effective control/management practices suitable for their context and operating environment. Through a multi-site case study, we examine the peculiarities of control/management practices in four SMEs in the city of Bukavu to ascertain whether and how those practices contribute to SMEs' performance. Our findings indicate the predominance of informal practices, which include coordination methods similar to the balanced scorecard, budgeting practices, cost imputation, cash monitoring and inventory management. Compared to the results from literature, these practices did not differ much from those observed in the SMEs of developed countries and are likely to contribute to performance achievement, which corroborates the proposition of the contingency theory.
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Manaf Al-Okaily, Rasha Alghazzawi, Abeer F. Alkhwaldi and Aws Al-Okaily
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…
Abstract
Purpose
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.
Design/methodology/approach
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.
Findings
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.
Originality/value
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.
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Omar Ikbal Tawfik, Omar Durrah, Khaled Hussainey and Hamada Elsaid Elmaasrawy
This study aims to investigate the factors influencing the adoption of cloud accounting (CA) in Oman’s small and medium enterprises (SMEs). The research model is developed based…
Abstract
Purpose
This study aims to investigate the factors influencing the adoption of cloud accounting (CA) in Oman’s small and medium enterprises (SMEs). The research model is developed based on relationships between technology, organisational and environmental contexts.
Design/methodology/approach
This study used a questionnaire to collect data from a sample of SMEs in Oman’s information and communication sector. In total, 300 enterprises were selected, and the questionnaire was distributed to the executives. The questionnaires valid for analysis were 159. The collected data were analysed using structural equation modelling through analysis of a moment structures software.
Findings
This study tested seven factors, namely, support from top management, firm size, infrastructure (technology readiness), security and privacy, compatibility, competitive pressure and relative advantage. The results revealed that compatibility has a significant impact on the adoption of CA.
Practical implications
This study suggests the mangers in SMEs should play a more decisive role in identification of technological, organisational and environmental factors that affect the success of implementing CA in a comprehensive model.
Originality/value
This study constitutes a management strategy that helps the enterprises in light of limited economic resources and concerns about the use of cloud services to make the appropriate decision in adopting CA.
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Martin Quinn, Alonso Moreno and Bibek Bhatta
This study aims to contribute to the relatively limited historic literature on social and environmental accounting/accountability. More specifically, the study explores accounting…
Abstract
Purpose
This study aims to contribute to the relatively limited historic literature on social and environmental accounting/accountability. More specifically, the study explores accounting and accountability for fisheries over time and determines potential legitimacy relations as conveyed through reporting.
Design/methodology/approach
A content analysis method is used to analyse a fisheries-related section of an annual report of a state-owned electricity firm for 56 years (1935/36–1993). The time frame analysed is a period when environmental or social reporting was, in general, informal and not mandated. However, accountability was established for the company under study, through the legally mandated provision of (unspecific/discretional) information about fisheries activities. A lens evoking legitimacy relationships as a dyad is utilised.
Findings
The fisheries reporting within the case organisation is an early example of recognition of the important effects of business activities on the environment and biodiversity. The findings of the analyses suggest the content aligns with what may be anticipated in a contemporary setting. Drawing on trends noted from the content analysis, three potential legitimacy relationships are identified around the fisheries reporting. Only one is determined as a complete legitimacy relationship.
Research limitations/implications
The research is limited in that it is an analysis of one case in a single context. Also, the content analysis methods used were developed specifically for the study, which may limit their application. Finally, the data source used, and the historic nature of the study, to some extent limits the ability to determine some legitimacy relationships.
Originality/value
This study offers some insights on the historic nature of environmental reporting from a fisheries perspective in the Northern Hemisphere. The longitudinal nature of the analysis also offers insights into how the content of the reporting changed over time. Additionally, the use of a relatively new approach to operationalising legitimacy may prove useful for future researchers in the accounting discipline, especially given recent concerns on how the concept of legitimacy has been utilised in such research.
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Kevin L. Papiorek and Martin R.W. Hiebl
Several conceptual works suggest that more digitalized information systems in management accounting have the potential to make this corporate function more effective. Against this…
Abstract
Purpose
Several conceptual works suggest that more digitalized information systems in management accounting have the potential to make this corporate function more effective. Against this backdrop, this study aims to investigate the impact of information systems quality in management accounting on the effectiveness of management control systems. Additionally, this study examines the moderating effect of process automation.
Design/methodology/approach
A cross-sectional survey of 125 German Mittelstand firms and hierarchical regression analyses were used for data collection and analysis.
Findings
The findings confirm the assumed positive effect of information systems quality in management accounting on management control effectiveness. They also confirm the assumed moderating effect of process automation. The authors find that the relationship between information systems quality in management accounting and management control effectiveness is more pronounced if the firm features a higher degree of process automation.
Originality/value
Several earlier case studies and a few quantitative studies indicated the potentially positive effect of high-quality information systems in management accounting on management control effectiveness. To the best of the authors‘ knowledge, this study is among the first to deliver quantitative proof of this relationship in the context of German Mittelstand firms. Moreover, the authors add to this literature the moderating effect of process automation in the relationship between information systems quality in management accounting and management control effectiveness.
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John De-Clerk Azure, Chandana Alawattage and Sarah George Lauwo
The World Bank-sponsored public financial management reforms attempt to instil fiscal discipline through techno-managerial packages. Taking Ghana's integrated financial management…
Abstract
Purpose
The World Bank-sponsored public financial management reforms attempt to instil fiscal discipline through techno-managerial packages. Taking Ghana's integrated financial management information system (IFMIS) as a case, this paper explores how and why local actors engaged in counter-conduct against these reforms.
Design/methodology/approach
Interviews, observations and documentary analyses on the operationalisation of IFMIS constitute this paper's empirical basis. Theoretically, the paper draws on Foucauldian notions of governmentality and counter-conduct.
Findings
Empirics demonstrate how and why politicians and bureaucrats enacted ways of escaping, evading and subverting IFMIS's disciplinary regime. Politicians found the new accounting regime too constraining to their electoral and patronage politics and, therefore, enacted counter-conduct around the notion of political exigencies, creating expansionary fiscal conditions which the World Bank tried to mitigate through IFMIS. Perceiving the new regime as subverting their bureaucratic identity and influence, bureaucrats counter-conducted reforms through questioning, critiquing and rhetorical venting. Notably, the patronage politics of appropriating wealth and power underpins both these political and bureaucratic counter-conducts.
Originality/value
This study contributes to the critical accounting understanding of global public financial management reform failures by offering new empirical and theoretical insights as to how and why politicians and bureaucrats who are supposed to own and implement them nullify the global governmentality intentions of fiscal disciplining through subdued forms of resistance.
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