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Keywords: Accounting practices
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Journal Articles
The use of robotic process automation in contemporary accounting practices
Available to Purchase
Journal of Financial Reporting and Accounting (2025)
Published: 29 September 2025
... on accounting practices. Design/methodology/approach This study use a qualitative approach, by conducting semi-structured interviews with 25 accounting professionals in Portugal. Findings The results show the influence of coercive, mimetic, normative and competitive isomorphism factors on the motivation...
Journal Articles
Bridging the trust gap in financial reporting: the impact of blockchain technology and smart contracts
Available to Purchase
Journal of Financial Reporting and Accounting (2025) 23 (2): 660–679.
Published: 06 February 2024
... and policymakers. By highlighting the effectiveness of BCT and USC in fostering TFR, the study makes one aware of strategies to mitigate financial malpractices. It promotes the adoption of BCT in accounting practices. Originality/value This study addresses a gap in the literature by investigating the complex...
