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The purpose of this paper is to inquire into the history of government accounting, using a well-grounded periodisation, in order to provide a chronology of government accounting development (GAD) in Indonesia from 1845 to 2015 focusing on development on accounting regulations and systems and practices in local government in Indonesia.

It collects archival data and then uses a descriptive tradition of research to capture mainly regulatory changes affecting GAD from colonial to post-colonial period.

The paper reports major regulatory changes, evolution in local government accounting practice, development of government accounting standards (GASt) and converging GASs with international standards.

This study is important to accounting historians and other academics because it provides a detailed chronicle of accounting regulatory changes in Indonesia which can be used for future research. The limitation(s) of this study is that is data collection which was not easily accessible and as results have to rely on various sources.

The study has an important practical implication. It has produced a time series register of regulatory changes affecting GAD in Indonesia. It can be used as a reference document in the National Library of Indonesia and also by academics for future research.

A times series register, for the first time, is produced which provides a comprehensive chronology of accounting development in Indonesia.

During a pandemic, with businesses implementing social distancing protocols and work-from-home strategies, the use of continuous controls monitoring (CCM) may add value to the internal audit function. This study aims to examine the use of CCM technologies and the impact on the internal audit function during a pandemic.

This study adopted a case study approach for this study because it focuses on questions of “how” and “what.” Case studies provided an opportunity for an in-depth analysis of the phenomena being investigated. Semi-structured interviews were used to collect data. This study did not use sampling. Instead, multiple case studies were used for data collection.

Based on the findings, this study makes several contributions to the literature, for example, in health-care evidence suggests the pandemic has caused internal audit to focus on risk areas. Other industries, such as retail, have invested in CCM. However, in all cases, education and preparedness (or the lack thereof) appeared to significantly influence uptake of CCM. Organizations that made prior investments in CCM technologies experienced greater acceptance in the face of changing demands. Training in emerging technologies is a key competency in supporting audit operations in changing environments.

As the study was conducted with a small sample of cases, findings cannot be extrapolated nor generalized beyond the case study organizations.

This study found that several factors limit adoption, exploitation and further development of CCM technologies, such as lack of top management support, acceptance of CCM technologies and suitable education and training of internal audit staff.

This study addresses the issue of the value that CCM offers organizations and whether it is a silver bullet that the internal audit profession needs, particularly when physical access to organizations may be restricted. The COVID-19 pandemic placed considerable focus on digital access. Better IT systems and more data will allow organizations to better support employees, inform strategic and financial decisions and engage stakeholders. During the recovery phase, leveraging investments in CCM technologies will contribute to internal audits’ ability to help clients to manage organizational risk.

The purpose of this paper is to demonstrate the technical feasibility of implementing multi-view visualization methods to assist auditors in reviewing the integrity of high-volume accounting transactions. Modern enterprise resource planning (ERP) systems record several thousands of transactions daily. This makes it difficult to find a few instances of anomalous activities among legitimate transactions. Although continuous auditing and continuous monitoring systems perform substantial analytics, they often produce lengthy reports that require painstaking post-analysis. Approaches that reduce the burden of excessive information are more likely to contribute to the overall effectiveness of the audit process. The authors address this issue by designing and testing the use of visualization methods to present information graphically, to assist auditors in detecting anomalous and potentially fraudulent accounts payable transactions. The strength of the authors ' approach is its capacity for discovery and recognition of new and unexpected insights.

Data were obtained from the SAP enterprise (ERP) system of a real-world organization. A framework for performing visual analytics was developed and applied to the data to determine its usefulness and effectiveness in identifying anomalous activities.

The paper provides valuable insights into understanding the use of different types of visualizations to effectively identify anomalous activities.

Because this study emphasizes asset misappropriation, generalizing these findings to other categories of fraud, such as accounts receivable, must be made with caution.

This paper provides a framework for developing an automated visualization solution which may have implications in practice.

This paper demonstrates the need to understand the effectiveness of visualizations in detecting accounting fraud. This is directly applicable to organizations investigating methods of improving fraud detection in their ERP systems.

Most past studies on studentsʼ entrepreneurial intention tend to focus on the phenomenon in developed countries.There is limited research on entrepreneurial intention of university students from developing nations. This article intends to close this gap by providing some insights into students℉ entrepreneurial inclination in a developing country, Malaysia. A total of 234 students from three faculties at both graduate and undergraduate levels were surveyed to examine their entrepreneurial inclination and also to examine the relationship between their demographic and social characteristics with entrepreneurial inclination.The study found strong entrepreneurial inclination among the students. Significant difference was found between students studying part time and full time and their entrepreneurial inclination. Significant difference was also found between the type of program enrolled in and students℉ entrepreneurial inclination. Further analysis and other findings were reported and recommendation for future research are been put forth in this article.

The purpose of this study is to investigate the effectiveness of fraud detection instruments in not-for-profit (NFP) organizations. Not-for-profit organizations rely on trust and volunteer support. They are often small in size and do not have relevant expertise to prevent fraud. Such organizations are more vulnerable to fraud and, consequently, require effective fraud detection instruments. The existing literature on fraud detection is primarily descriptive and does not measure instrument performance. The authors address this research gap and provide a detailed overview of the impact of nine common fraud detection instruments.

Data were obtained from an NFP fraud survey conducted in Australia and New Zealand. A set of contingency tables is produced to explore the relationship between the existence of a specific fraud detection instrument and actual detection of fraud. We also investigate the relationship between organization size and fraud detection strategy.

The findings provide valuable insights into understanding fraud detection mechanisms. Although most fraud detection measures may not lead to more fraud detection, three highly effective instruments emerge, namely, fraud control policies, whistle-blower policies and fraud risk registers. The results also reveal that commonly used fraud detection instruments are not necessarily the most effective. This is true in a significant number of small organizations that appear to be focusing on ineffective fraud detection instruments.

Implementation of more effective fraud detection measures will reduce the damage caused to an organization and is highly relevant for practitioners.

The results show that differences in the effectiveness of fraud detection instruments in the NFP sector exist. This knowledge is directly applicable by related organizations to reduce fraud damage.

The purpose of this paper is to assess the effectiveness of Kuwait Infection Control Directorate educational program in improving knowledge, attitude and practices (KAP) of environmental service workers (ESWs) regarding the management of infectious and sharps waste.

An interventional educational pre-test/post-test study was conducted over seven months, on a sample of 102 ESWs in Farwaniya General Government Hospital, Kuwait. Educational sessions and practical training using the KAP approach were applied during the intervention phase. The KAP of the participants were assessed using a questionnaire and observation checklist in the pre- and post-intervention phases.

Improvement in all aspects of the KAP regarding infectious and sharps waste management was observed among the participants after implementation of the intervention, with a statistically significant difference between pre- and post-test results (p<0.01).

The applied multi-component educational program in the current study can be successfully implemented for ESWs in all government hospitals in Kuwait and other countries with similar settings.

This study aims to examine the impact of job-related knowledge sharing on information availability and job satisfaction for information-receiving employees in the public sector. Following self-determination theory, the study suggests that job satisfaction is only partly affected by knowledge sharing itself, but particularly through the availability of job-related information enabling the information receiver to work effectively.

The hypotheses are tested with data from the US Federal Employee Viewpoint Survey from 2018. Additionally, results are replicated with earlier waves of the survey.

Results show the positive impact of job-related knowledge sharing on job satisfaction, whereby the availability of job-relevant information mediates this relationship partially.

This study confirms that managers should provide room for social interactions when introducing knowledge management practices.

The results emphasize that knowledge sharing is a highly social process in which support and relatedness play a significant role in success in addition to the diffusion of information itself.

In recent times, organizations and leaders are focusing on new strategies to increase the success rate of organizational change (OC) implementation. Therefore, this study aims to uncover the sources and role of knowledge sharing (KS) to overcome the challenges of OC implementation.

For this research, data have been gathered from respondents based on their key designations by using unstructured interview method. Thematic analysis was then performed using the NVivo 11-Plus software.

It has found that employees in public sector organizations are opposing OC because of ineffective communication, and a lower level of employee participation in decision-making and barriers of, for example, a cultural, social, structural and political nature. Therefore, this study suggests how KS can be used to overcome the challenges of OC implementation.

KS has become necessary to ensure incremental and radical changes in the survival of dynamic businesses. The results are useful to enhance understanding regarding the role of KS in the context of OC among change leaders, researchers, academicians and policymakers.

The study provides meaningful and novel knowledge regarding role of KS to overcome the challenges of OC implementation. No prior research that contributes practical and theoretical knowledge in the perspective of KS and OC has been found, especially in the context of developing countries and Asian culture. Therefore, this investigation attempts to explore the role of KS and presented overarching conceptual framework in the real context of OC implementation.

The purpose of this paper is to investigate the sources of self-efficacy that researchers rely on when using social media for knowledge sharing and to explore how these sources impact their use.

The study employed 30 semi-structured interviews with researchers at a major Scottish university. The authors analysed the interview transcriptions using directed content analysis.

The researchers relied on the four sources of self-efficacy proposed by Bandura (1977) when using social media for knowledge sharing. These sources lead researchers to use social media effectively and frequently for sharing knowledge, although some may discourage its use.

It extends the self-efficacy integrative theoretical framework of Bandura (1977) by presenting the relative amount of the influence of these sources for researchers to share their ideas, experiences, questions and research outputs on social media. While the participants included academic staff, postdoctoral researchers, and PhD students, the majority were PhD students.

The findings can help universities understand how to promote productive use of social media. For example, academic staff who have high personal mastery experience could mentor those who do not.

This is the first known study to investigate the sources of self-efficacy that impact researchers’ use of social media for knowledge sharing.

The increased demand for high-quality, nutritionally rich processed food has led to non-thermal food processing technologies like high pressure processing (HPP), a novel process for microbial inactivation with minimal loss of nutritional and sensory properties. The purpose of this paper is to highlight the impact of HPP on the microbiological, nutritional and sensory properties of food.

Recent research on the role of HPP in maintaining food quality and safety and the impact of process conditions with respect to various food properties have been explored in this paper. Also, the hurdle approach and the effectiveness of HPP on food quality have been documented.

HPP has been verified for industrial application, fulfilling the consumer demand for processed food with minimum nutrition loss at low temperatures. The positive impact of HPP with other treatments is known as the hurdle approach that enhances its impact against microorganism activity and minimizes the effects on nutrition and sensory attributes.

This paper highlights the impact of HPP on various food properties and a good alternative as non-thermal technology for maintaining shelf life, sensory properties and retention of nutrients.