Data on selfـــefficacy and its sources during the COVID-19 crisis: A Saudi auditor’s perspective DOI Creative Commons
Saeed Rabea Baatwah, Ali Ali Al-Ansi, Mahfoudh Hussein Mgammal

и другие.

F1000Research, Год журнала: 2024, Номер 13, С. 935 - 935

Опубликована: Окт. 30, 2024

Background Auditors during COVID-19 experienced an unprecedented situation, in which normal audit activities were difficult to conduct. Moreover, forced auditors introduce a new approach, “remote auditing,” was not common most firms and required the adoption of more advanced technologies. Overall, pandemic needed both cognitive technical factors deliver high-quality audits. Despite these challenges, research on how deal with issues is limited, presenting intriguing area study. Methods This dataset provides insights into Saudi auditors’ experience beliefs regarding COVID-19. Through online survey, researchers collected data from 193 417 registered Organization for Chartered Professional Accountants (SOCPA). The survey assessed self-efficacy conducting audits explored its sources potential moderating factors. Specifically, includes responses eight items related self-efficacy, 19 covering four (mastery experience, vicarious social persuasion, physiological/emotional states), six assessing virtual competency. Additionally, contains demographic information that valuable analyzing relationship between auditor sources, other influencing Conclusions included this study may serve broader audience be useful improving several stakeholders’ understanding effects assess their ability adapt consequences. contributes existing body knowledge by highlighting need circumstances adopt innovative approaches challenging times, thereby ensuring delivery audits.

Язык: Английский

Exploring the Effectiveness of Sustainability Measurement: Which ESG Metrics Will Survive COVID-19? DOI Creative Commons
Jill Atkins, F Doni, Andrea Gasperini

и другие.

Journal of Business Ethics, Год журнала: 2022, Номер 185(3), С. 629 - 646

Опубликована: Авг. 4, 2022

Abstract This paper aims to investigate the current state of play on Environmental Social and Governance (ESG) integration check validity metrics system by assessing if it will survive COVID-19 crisis. By adopting a qualitative research approach through semi-structured anonymous interviews with 14 senior managers six European listed companies we use framework mechanisms reactivity effectiveness ESG measures in times COVID-19. interpreting practitioners’ points view lens sociological Espeland Sauder (Am J Sociol 113:1–40, 2007) our findings show different COVID-19, i.e., active passive conformity resistance. We also identified main Corporate Responsibility (CSR) institutional factors that affect managers’ reactivity. An extensive re-formulation is required light crisis, given accountability transparency are strongly linked quantitative which can critical role financial investors’ engagement. Particularly, strict distinction between “E”, “S” “G” issues should be abandoned claiming holistic re-design sustainability considering increasing relevance dimension time study provides valuable contribution existing literature measurement within link crisis highlighting new corporate needs system.

Язык: Английский

Процитировано

49
New development: Accounting for human-made disasters—comparative analysis of the support to Ukraine in times of war DOI Creative Commons
Giuseppe Grossi, Veronika Vakulenko

Public Money & Management, Год журнала: 2022, Номер 42(6), С. 467 - 471

Опубликована: Апрель 26, 2022

IMPACTThe article provides interesting insights and highlights tensions in the multiple international responses to supporting Ukraine following Russian invasion February 2022. Humanitarian aid donations were launched almost instantly, while military support varied from country country. The pattern of immediate reactions enables visualization global economic financial architecture suggests how governments institutions might better address future crises. will be value practitioners by critically assessing re-evaluating packages addressing human-made disasters subsequent humanitarian crises.ABSTRACTOn 24 2022, army attacked several Ukrainian cities a full-scale Ukraine. This disastrous decision government caused outbreak war started domino effect crises on scale. authors initiate debate accounting mitigate disaster, as well mapping analysing invasion, based not only but also other types support. Only few studies have date explored related socio-technical warfare shocks. Importantly, this begins fill gap presents research agenda.

Язык: Английский

Процитировано

37
Social media in accounting research: A review and future research agenda DOI
Michail Nerantzidis, Ioannis Tampakoudis, Chaoyuan She

и другие.

Journal of International Accounting Auditing and Taxation, Год журнала: 2024, Номер 54, С. 100595 - 100595

Опубликована: Янв. 14, 2024

Язык: Английский

Процитировано

7
Evaluating AIS implementation to improve accounting information quality: the prospect in Jordanian family SMEs in the post-Covid-19 age DOI
Esraa Esam Alharasis

Journal of Family Business Management, Год журнала: 2024, Номер unknown

Опубликована: Ноя. 5, 2024

Purpose As organisations rely more on systems to protect their accounting data, it is critical investigate whether cutting-edge “Accounting Information Systems (AIS)” technologies increase Quality (AIQ)” in post-Covid-19 era. Design/methodology/approach The current study examined how Covid-19 modified the expected links between AIS implementation and AIQ factors. To make “structural model”, a “web-based survey” was used. A “Multi-group Analysis” (MGA) with “AMOS.26” employed test regulating effect. look at regression values, 412 participants from “Family Small- Medium-sized Enterprises FSMEs” Jordan who took part MGA were split into two groups: those had high experience of impact ( N = 143) low 269). completed surveys shows that uses t -test determine significant difference coefficients. Findings results moderation effect confirm has substantial adoption AIQ. All hypotheses about affects era approved. finds adopting for enterprises maintain successful operations efficiency. Practical implications This model may assist businesses comprehending relationship AIQ, technological phase under extremely unpredictable economic conditions what characteristics support its widespread usage. research offered theoretical underpinning examining AIS’s ability improve among Jordanian family firms. can also be applied other Middle Eastern countries this during period extraordinarily factors use. Practitioners scholars must recognise develop organisational values impacts as environment grows. recommends holistic AIS-implementation methodology evaluates address empirical challenge. Originality/value investigates significantly higher best author’s knowledge, there have been few attempts influences data quality. Still, little evidence evolved aftermath tragedy. result, much work remains done, particularly analytical decision-making culture, which development growing economies East Jordan. knowledge gap, criteria incorporated utilised study. adds existing valuable areas framework frequency.

Язык: Английский

Процитировано

5
COVID-19 JobKeeper Policy: Accounting for ‘many voices’ in the community DOI Creative Commons
Mona Nikidehaghani, Michael Mehmet, Rodney J. Clarke

и другие.

The British Accounting Review, Год журнала: 2025, Номер unknown, С. 101593 - 101593

Опубликована: Фев. 1, 2025

Язык: Английский

Процитировано

0
Evacuation planning in urban areas: A case study in Galați under military conflict conditions DOI Creative Commons
Marta Borowska-Stefańska, Vasile Grama, Edyta Masierek

и другие.

Case Studies on Transport Policy, Год журнала: 2025, Номер unknown, С. 101424 - 101424

Опубликована: Март 1, 2025

Язык: Английский

Процитировано

0
Climate Change Disclosure: A Conceptual Framework and Future Research Avenues DOI Creative Commons
Syed Mahfujul Alam, Ericka Costa

Corporate Social Responsibility and Environmental Management, Год журнала: 2025, Номер unknown

Опубликована: Март 5, 2025

ABSTRACT Climate change disclosure (CCD hereafter) has received substantial academic attention for its alignment with the United Nations' sustainability development goals. Inspired by growing to CCD, this study synthesises extant CCD literature and proposes a novel conceptual framework incorporating multiple fields. Adopting structured review method, paper analyses 285 articles published between 1992 2023. Conducting thematic analysis, presents disentangling themes of CCD. The offers insights into comprehensively simplifying illustrating interplays. It crucially highlights interlinkages various (i.e., governance, policy impacts, drivers strategies) provides premise explore their practical implications policies regulations. To broaden future through framework, suggests research avenues from theoretical contexts emphasises qualitative approaches.

Язык: Английский

Процитировано

0
Spatial mobility of the inhabitants of the countries of NATO’s eastern flank in the event of a military conflict DOI Creative Commons
Marta Borowska-Stefańska, Krzysztof Goniewicz, Vasile Grama

и другие.

Moravian Geographical Reports, Год журнала: 2024, Номер 32(1), С. 51 - 65

Опубликована: Март 1, 2024

Abstract In this article, we identify the spatial mobility of populations selected urban centres in Poland, Romania, Slovakia and Hungary. total, 1,616 interviews were conducted. Additionally also with employees responsible for crisis management Based on analyses, five different clusters identified, patterns inhabitants terms their event war. The most significant factors influencing situations are country residence, age, number people household sex. This research can help develop evacuation strategies at levels governance.

Язык: Английский

Процитировано

4
A Commentary on Post‐Pandemic Challenges and Opportunities for the Accounting Profession: Insights from a Systematic Literature Review* DOI Creative Commons
Merridee Bujaki, Irfan Butt, Camillo Lento

и другие.

Accounting Perspectives, Год журнала: 2025, Номер unknown

Опубликована: Янв. 22, 2025

ABSTRACT This empirically grounded commentary explores the impacts of COVID‐19 pandemic on strategic direction Canada's accounting profession and highlights opportunities challenges that lie ahead in post‐pandemic era. We undertake a systematic literature review using deductive inductive approaches within both academic selection publications targeting practitioners. Our framework uses Chartered Professional Accountants (CPA Canada) Foresight initiative, while our approach identifies themes do not fit initiative. conclude will be challenged to balance pursuit new arising from disruptive technologies, real‐time data, organizational value drivers simultaneously reflecting its roots financial reporting, auditing, taxation. findings also suggest should pay more attention human aspects profound changes are underway. Specifically, focuses heavily how accountants' work change due forces but enough these impact accountants broader resource management perspective (e.g., mental health challenges, alternative arrangements, retraining, upskilling). differs prior reviews as we incorporate practitioner‐focused propose research agenda intended encourage practically relevant research.

Язык: Английский

Процитировано

0
Insights into enhancing student engagement: A practical application of blended learning DOI

Thuy Thanh Tran,

Padmi Nagirikandalage

The International Journal of Management Education, Год журнала: 2025, Номер 23(2), С. 101167 - 101167

Опубликована: Март 23, 2025

Язык: Английский

Процитировано

0