...Shubham Rajpal; Amit Manglani Purpose The purpose of this study is to investigate and synthesise the key drivers influencing FinTech adoption globally, highlighting how FinTech has revolutionised the worldwide financial landscape by redefining service provision, business processes, and customer...

...Harmandeep Singh; Arwinder Singh Purpose This study aims to investigate the awareness of extensible business reporting language (XBRL) and the perception of chartered accountants of India concerning the inhibitors of XBRL adoption, namely, environmental, organizational and innovation factors...

...Dieu Thuong Ha; Thanh Le; Greg Fisher; Thanh Truc Nguyen Purpose This study empirically examines factors affecting the extent of balanced scorecard (BSC) adoption in Vietnamese small- and medium-sized enterprises (SMEs) such as top management involvement, an innovative culture, a product...

... for exploration and evaluation (E&E) costs and IFRS 6 – Exploration for and Evaluation of Mineral Resources allowed firms to continue with existing divergent accounting treatment of E&E costs. Design/methodology/approach The authors use data from Australia, a country that adopted IFRS in 2005...