The purpose of this paper is twofold. Firstly, we aim to investigate the relationships among environmental uncertainty, broad-scope and timely management accounting information usefulness, and (traditional and contemporary) management accounting prac...
Classical double entry accounting has provided the foundation for accounting within the firm for many centuries. The digitally signed receipt, an innovation from financial cryptography, gives rise to exactly duplicated entries for each of 3 parties o...
Concerns regarding the development of environmental accounting have been around for decades. This work is an update to some of the previous questions around the development of ecological accounting to see how this has changed over the last two decade...
The International Financial Reporting Standards (IFRS) do not make explicit provisions, in terms of a specifically dedicated standard, for the accounting treatment of cryptocurrencies. This creates uncertainty, and guidance is therefore required in t...
Nowadays, the speed of changes in practical activities and scientific research in the field of sustainable development has not yet allowed to clearly indicate the role of accounting in this area. Therefore, the main goal of the paper is to present su...
Accounting manipulation undermines the integrity of financial reporting and can distort key performance indicators, yet its quantitative effects on accounting quality (AQ) and value-related metrics remain underexplored. This study analyses U.S. publi...
The accounting profession is undergoing significant changes due to revolutions in technology and markets. It is ever more important for higher education institutions (HEIs) to understand how to prepare professionals and students for the not-so-distan...
Management accountants have proven to be pivotal for introducing new forms of accounting and reporting in companies to support managers in their decision-making process. The purpose of this paper is to review the literature on the role management acc...
Land, as a valuable natural resource, is an important pillar of Rwanda’s sustainable development. The majority of Rwanda’s 80% rural population rely on agriculture for their livelihood, and land is crucial for agriculture. However, since...
The aim of this paper is to show the mathematical basis for a precise treatment of double-entry bookkeeping, which was first developed in the nineteenth century by Sir William Rowan Hamilton. This is done by using basic notions of matrix algebra foun...
Despite the technological leaps modern accounting systems have brought about, fraud is still prevalent. This necessitates spending time and money on audits. Connecting modern accounting ledgers to a public blockchain would make accounting records eas...
Investments in circular eco-innovation projects require rigorous measurement and management accounting to assess environmental performance and enable circular economy reporting. Using a double-focused theoretical framework, a methodology is proposed...
This study conducts a comprehensive meta-synthesis of review-based research on environmental accounting, spanning from 1995 to 2024. Environmental accounting, also known as green accounting, has evolved as a critical tool for integrating sustainabili...
The current pandemic crisis has led to a paradigm shift in the economy. Expressions such as digital transformation and digitalization of business are common in the communication channels of economic entities, which want to benefit from the advantages...
The accounting profession plays a crucial role in serving public interest by establishing the foundation for sustainable development and taking on social responsibility. The growing focus on sustainability practices of companies and stakeholders has...
System dynamics implementations of financial statements are currently limited by the lack of a simple to use, yet sufficiently detailed model that operationally replicates the accounting reporting process for the income statement, balance sheet, cash...
Contemporary Management Accounting Practices (MAPs) were developed to address the weaknesses of traditional practices and to meet financial managers’ need for accurate and timely information. Consequently, they contribute to optimal decision-ma...
This bibliometric study explores the cryptocurrency accounting (CA) literature and the connections between authors, institutions, and countries where cryptocurrency activity involves transactions that must be legally recognized in accounting, ensure...
Climate accounting for financial portfolios has seen growing prominence in the past years, thanks to both private and public sector initiatives. Over 200 financial institutions have conducted some form of portfolio analysis. In the context of this gr...
This study conducts a bibliometric analysis of the scientific literature on digital, automated, and AI-assisted accounting systems. The data include documents listed in the Web of Science and Scopus databases. The analysis identifies the main authors...
Sustainability accounting is considered a subcategory of financial accounting that focuses on the disclosure of non-financial information about a company’s performance to external parties. Various definitions of sustainability accounting by dif...
The initial studies that connected accounting and sustainability concentrated on the shortcomings of traditional accounting as well as the boundaries of the underlying accounting philosophy, which typically emphasizes monetary, quantitative measures...
Many learners who are not familiar with the accounting terms find blended learning very complex to understand with respect to the computerized accounting system, the journal entries process, and tracing the accounting transaction flows of accounting...
This paper examines the impact of cognitive technologies in management accounting. The purpose of the research was to create the current management accountant skills model. The main contributions of this paper are the literature study of the future o...
The discussion in recent decades about sustainable development issues has given rise to a new accounting dimension: social accounting. Currently, this issue remains an emerging theme. Although there are some studies and literature reviews, none inclu...
The aim of this study is to analyze and synthesize the key challenges that are prevalent in the application of blockchain in accounting and auditing, to study the approaches to account for cryptocurrencies, to study the effect of blockchain on the ac...
This paper examines the little-known connection between econometrics and accounting invoked by Paweł Ciompa, who first introduced the term econometrics in 1910. Since then, research in accounting and in statistical (econometric) analysis has dev...
The rapid developments in technology have brought about significant changes regarding accounting information extraction as a tool for optimized administrative and strategic decisions. The implementation of electronic bookkeeping as a dynamic applicat...
IR4.0 has transformed the global industrial landscape including the accounting profession. Thus, accountants have significant opportunities to enhance their digitalized skills and knowledge but are at risk if they do not comprehend how the workplace...
Carbon accounting is primarily a process for measuring, reporting, and allocating greenhouse gas emissions from human activities, thus enabling informed decision-making to mitigate climate change and foster responsible resource management. There is a...
This quantitative research study delves into the adoption of management accounting tools (MATs) and their impact on organizational performance and sustainability within the provincial branches of the Supreme Audit Agency of the Republic of Indonesia...
This study aims to advance the conceptualisation of materiality in sustainability accounting by tackling theoretical deficiencies that remain unresolved in the current understanding of materiality. In doing so, we integrate accountability and stakeho...
In the context of global carbon peak and carbon neutrality, this work proposes a carbon accounting method for construction project based on life-cycle assessment (LCA) and construction cost quota. By incorporating national standards, relevant databas...
Companies depend on the trust and confidence of the general public to thrive. The integrity of financial reporting practices plays a pivotal role in establishing and sustaining stakeholders’ confidence. This trust serves as a foundational corne...
Accounting account codes are created within a specific logic framework to systematically and accurately record a company’s financial transactions. Currently, accounting reports are processed manually, which increases the likelihood of errors an...
This study examines how gender dynamics shape greenhouse gas (GHG) accounting and carbon accountability in a Mediterranean maritime agency. It adopts an interpretive single-case study design with ethnographic elements, combining interviews, document...
Discounted-utilitarian welfare, the commonest social objective studied by economists, is the basis for the theory of green accounting in terms of social utility. Sustainability is a different type of social objective. Consequently, green accounting a...
Taiwan’s Financial Supervisory Commission of the Executive Yuan promulgated the fully amended Certified Public Accountant Act in 2007, which directly led to significant changes in accounting law. From the perspective of the economic theory of l...
The current dramatic context of COVID-19 has urged academics and practitioners to tackle the topic of the pandemic not only regarding its medical side but from the perspective of social sciences, accounting and accountability as well. In this sense,...
Purpose—The study on the relationship between accounting conservatism and earnings quality is not new. However, the results are inconsistent and mixed, and to some degree, even contradictory, which represents a gap in the literature. The purpose of t...
23 November 2022
The expansion of digital technologies has significantly changed most economic activities and professions. Digital technologies penetrated managerial accounting and have a vast potential to transform this profession. Implementing emerging digital tech...
During the last few years, sustainability has become an increasingly important dimension for corporations. Many stakeholders expect companies to implement sustainability-oriented practices and report on these actions and their results. As a consequen...
The purpose of this study is to consider the events leading to the development of modern accounting standards for Islamic banks and, thereafter, to consider the accounting process and related impact on the financial statements for the Murabaha contra...
This paper aims to investigate the characteristics of outsourcing in accounting services for tourism SMEs as a choice to mitigate their financial risk. The research was carried out in summer 2022, during tourism recovery from the COVID-19 pandemic cr...
Ecological Footprint accounting quantifies the supply and demand of Earth’s biocapacity. The National Footprint Accounts (NFA) are the most widely used Ecological Footprint (EF) dataset, and provide results for most countries and the world from...
This paper aims to provide a state-of-the-art overview in research on Accounting Information Systems, analyzing scientific production characteristics and identifying this topic research trends. A quantitative bibliometric analysis is conducted on pap...
To cope with an increasingly competitive and turbulent environment caused by economic, health, and political crises, companies need to adopt innovative management accounting tools to meet challenges, increase economic performance and ensure organizat...
This review article seeks to discuss the sustainability accounting concept by examining previously conducted studies on this topic in order to understand its thematic progress in the academic literature. This study is a metasynthesis, where, in the i...
The complexity and interconnection within the financial ecosystem demand innovative solutions to improve transparency, security, and efficiency in financial reporting and liquidity management, while also reducing accounting fraud. This paper presents...
Despite the significant economic contribution of small and medium-sized enterprises (SMEs), little is known about the extent to which they make use of accounting information (AI). Although AI is considered one of the main sources of information for S...
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