... This study contributes to audit literature by extending beyond technological acceptance models to provide a detailed, context-specific account of the institutional friction encountered in digital transformation in emerging economies. The findings also offer practical insights for regulators and audit firms...

... value and operational efficiency in an emerging economy. Managers need to regularly monitor and improve upon the competencies of their staff to maximize the contribution of TDAS to performance outcomes. It is also important for organizations to highlight the strategic uptake of TDAS and how...

... change Outsourcing Social movement Framing process Decision-making Emerging economies Organizations are facing more volatile and disruptive change and do not always have the luxury of instituting planned change (MacKay Bradley and Chia, 2013). Instead, they are increasingly facing radically...

...Hesham Yousef; Samuel Sponem Purpose This paper aims to investigate how market and institutional pressures, mediated by organizational support, impact the adoption of management accounting innovations (MAIs) in Egypt, one of the emerging economies. Design/methodology/approach The authors...

... at organizational level. Finally, this study addresses a geopolitically important emerging economy that has not been subject to significant study concerning public sector accounting and budget reforms. This is important to be taken into account as prior studies recommend further studies in this area to focussed...