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Accounting and Information Management
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Accounting and Information Management

A special issue of Journal of Risk and Financial Management (ISSN 1911-8074). This special issue belongs to the section "Financial Technology and Innovation".

Deadline for manuscript submissions: closed (31 December 2023) | Viewed by 6043

Special Issue Editors

Prof. Dr. Maria Elisabete Duarte Neves

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Guest Editor
1. Polytechnic of Coimbra, Coimbra Business School Research Center (ISCAC), 3045-601 Coimbra, Portugal
2. Centre for Transdisciplinary Development Studies (CETRAD), University of Trás-os-Montes and Alto Douro, 5000-801 Vila Real, Portugal
Interests: corporate finance and performance; corporate governance; behavioral finance; corporate social responsibility; investments; bank performance and competition; corporate sustainability
Special Issues, Collections and Topics in MDPI journals
Dr. Carla Oliveira Henriques

E-Mail Website
Guest Editor
1. Polytechnic of Coimbra, Coimbra Business School | ISCAC Quinta Agrícola, Bencanta, 3040-316, Coimbra, Portugal 2. INESC Coimbra – DEEC, University of Coimbra, Polo 2, 3030-290 Coimbra, Portugal 3. CeBER, Faculty of Economics, University of Coimbra, Av Dias da Silva 165, 3004-512 Coimbra, Portugal
Interests: Energy Economics; Economics of Education; Multiobjetive Optimization; Interval and Fuzzy Programming; Efficiency Analysis
Special Issues, Collections and Topics in MDPI journals

Special Issue Information

Dear Colleagues,

This Special Issue focuses on the broad topic of “Accounting and Information Management” and includes novel research on the use of information technology methods and techniques for accounting and control management, risk management, or corporate performance. Accounting/management control can be seen as dependent on information technology.

Theoretical and empirical articles on the application of novel information management techniques, accounting standards and reporting, management accounting systems, financial management, and information management with a special emphasis given to the interaction between these areas of research in an international context and in either the private or public sectors are encouraged. This Special Issue welcomes and encourages articles from both academics and practitioners.

Prof. Dr. Maria Elisabete Duarte Neves
Dr. Carla Oliveira Henriques
Guest Editors

Manuscript Submission Information

Manuscripts should be submitted online at www.mdpi.com by registering and logging in to this website. Once you are registered, click here to go to the submission form. Manuscripts can be submitted until the deadline. All submissions that pass pre-check are peer-reviewed. Accepted papers will be published continuously in the journal (as soon as accepted) and will be listed together on the special issue website. Research articles, review articles as well as short communications are invited. For planned papers, a title and short abstract (about 100 words) can be sent to the Editorial Office for announcement on this website.

Submitted manuscripts should not have been published previously, nor be under consideration for publication elsewhere (except conference proceedings papers). All manuscripts are thoroughly refereed through a single-blind peer-review process. A guide for authors and other relevant information for submission of manuscripts is available on the Instructions for Authors page. Journal of Risk and Financial Management is an international peer-reviewed open access monthly journal published by MDPI.

Please visit the Instructions for Authors page before submitting a manuscript. The Article Processing Charge (APC) for publication in this open access journal is 1400 CHF (Swiss Francs). Submitted papers should be well formatted and use good English. Authors may use MDPI's English editing service prior to publication or during author revisions.

Keywords

  • information management techniques
  • accounting standards and reporting
  • management accounting systems
  • development issues in accounting and information systems
  • management of information technology
  • financial management
  • human factors and organizational issues

Published Papers (3 papers)

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Research

34 pages, 2013 KiB  
Article
Performance of US and European Exchange Traded Funds: A Base Point-Slack-Based Measure Approach
by Carla O. Henriques, Maria E. Neves, Jeremias A. Conceição and Elisabete S. Vieira
J. Risk Financial Manag. 2023, 16(2), 130; https://doi.org/10.3390/jrfm16020130 - 16 Feb 2023
Cited by 2 | Viewed by 1425
Abstract
This study evaluates the performance of United States (US) and European Exchange Traded Funds (ETFs) using the non-oriented version of the base point-slack-based measure (BP-SBM) Data Envelopment Analysis (DEA) model, which allows for handling negative data that can arise in some of the [...] Read more.
This study evaluates the performance of United States (US) and European Exchange Traded Funds (ETFs) using the non-oriented version of the base point-slack-based measure (BP-SBM) Data Envelopment Analysis (DEA) model, which allows for handling negative data that can arise in some of the metrics traditionally used in this type of analysis. Our findings show that US efficient ETFs are considered benchmarks more often than European efficient ETFs. Nonetheless, it was possible to conclude that European inefficient ETFs were generally less inefficient than US ETFs. Our findings also show that ETFs’ efficiency (particularly for US ETFs) in the short run is more related to risk than to profitability factors. This implies that as the time horizon lengthens, the importance of profitability factors for the ETFs’ financial performance grows. Full article
(This article belongs to the Special Issue Accounting and Information Management)
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19 pages, 1057 KiB  
Article
Knowledge Collaboration among Tax Professionals through the Lens of a Community of Practice
by Nurhidayah Bahar, Shamshul Bahri and Zarina Zakaria
J. Risk Financial Manag. 2022, 15(10), 439; https://doi.org/10.3390/jrfm15100439 - 28 Sep 2022
Cited by 2 | Viewed by 1653
Abstract
This paper presents knowledge collaboration among tax professionals in a tax-knowledge context within Malaysian accounting associations through the conceptual lens of a community of practice. Semi-structured in-depth interviews were conducted with a total of 29 tax professionals. Additionally, data were also gathered from [...] Read more.
This paper presents knowledge collaboration among tax professionals in a tax-knowledge context within Malaysian accounting associations through the conceptual lens of a community of practice. Semi-structured in-depth interviews were conducted with a total of 29 tax professionals. Additionally, data were also gathered from field notes and archival data. The findings revealed that the Malaysian accounting-professional associations reflected a community of practice. Knowledge collaboration occurs among members in this community in order to attain the highest standard of technical and professional competency in tax knowledge and practice. The findings from this study complement and expand previous research on CoP, knowledge management, and collaboration. The findings suggest exploring a better strategy to implement a central repository of knowledge acquired or generated by the members within the community to support the learning lifecycle. Full article
(This article belongs to the Special Issue Accounting and Information Management)
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14 pages, 582 KiB  
Article
How Market Orientation Impacts Customer’s Brand Loyalty and Buying Decisions
by Elizabeth Serra, Mariana de Magalhães, Rui Silva and Galvão Meirinhos
J. Risk Financial Manag. 2022, 15(8), 357; https://doi.org/10.3390/jrfm15080357 - 11 Aug 2022
Cited by 1 | Viewed by 2146
Abstract
As retail management has become increasingly demanding, it is imperative that retailers use market orientation to promote and increase loyalty to their private labels. This can be important in efforts to differentiate themselves from their competition. The focus of this study is to [...] Read more.
As retail management has become increasingly demanding, it is imperative that retailers use market orientation to promote and increase loyalty to their private labels. This can be important in efforts to differentiate themselves from their competition. The focus of this study is to understand how these factors impact the loyalty of customer purchase decisions, through the link between the potential for brand risk and brand commitment, in order to facilitate customer orientation and brand loyalty. An online survey was conducted with a sample of 2900 consumers in Portugal and Spain. This study analyzed two distinct and high involvement product categories: Denomination of Origin (DOC) wine and anti-wrinkle cream. Structural equation modeling methodology was used to analyze the relationship between different constructs. It was found that there is no direct correlation between customer orientation and brand loyalty. However, this connection is critical when the two mediating variables of brand risk and brand commitment are accounted for. Another important finding relates to the values and differences identified between the two product categories. The results obtained show the importance of risk and commitment for high involvement products. In practice, this justifies brands explicitly managing these factors, because they can translate into loyalty behaviors. The results also contribute to demystifying the market for more complex products, particularly when the choice and risk process is more complex. Full article
(This article belongs to the Special Issue Accounting and Information Management)
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