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Journal Articles

The management accounting paradox: adoption-efficiency mismatch in Nepal's manufacturing sector

Rewan Kumar Dahal, Dipendra Karki, Mahananda Chalise, Binod Ghimire, Surendra Prasad Joshi
Journal: Journal of Accounting in Emerging Economies
Journal of Accounting in Emerging Economies 1–19.
https://doi.org/10.1108/JAEE-09-2025-0537
Published: 07 July 2026
... 2026 © Emerald Publishing Limited 2026 Emerald Publishing Limited Licensed re-use rights only Diffusion Manufacturing companies Modern practices Performance Traditional practices L25 M41 O14 Funding statement: This article received no financial support...
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Journal Articles

Internal accounting controls, financial reporting quality and profitability in resource-constrained firms: a mediation analysis

Mario de la Puente, Jose Torres, Hernan Guzman, Heidy Rico, Nelvis Navarro
Journal: Journal of Accounting in Emerging Economies
Journal of Accounting in Emerging Economies 1–26.
https://doi.org/10.1108/JAEE-07-2025-0367
Published: 13 April 2026
... rights only Internal accounting control Microenterprise profitability COSO framework Quantile regression Financial sustainability M41 L25 O16 D22 O54 The global landscape of small and medium enterprises reveals a persistent paradox: while these businesses constitute...
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Journal Articles

Investigating micro-level determinants of IFRS for SMEs prospective adoption in emerging economies – evidence from Morocco

Issam Benhayoun, Ibtissam Zejjari
Journal: Journal of Accounting in Emerging Economies
Journal of Accounting in Emerging Economies (2026) 16 (4): 720–749.
https://doi.org/10.1108/JAEE-06-2024-0283
Published: 03 April 2025
... Limited Licensed re-use rights only IFRS SMEs Diffusion Innovations Adoption Emerging markets M40 M41 L25 O33 O55 G38 The financial reporting framework for Small and Medium-sized Entities (SMEs) has been significantly reshaped with the introduction of the International...
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