...Adriana Tiron-Tudor; Delia Deliu; Andreea Labaditis Purpose This study reconstructs the technology acceptance model (TAM) for professional settings where adoption is no longer discretionary. It develops an experience-contingent account in which technology-related beliefs are shaped by direct...

... to this study. Hence, it deserves a more in-depth examination. The Directive represents a comprehensive EU regulation to enhance transparency and accountability in sustainability reporting and, as mentioned above, aims to replace the previous Non-Financial Reporting Directive. In particular, the scope...

... Management Accounting Open innovation Kolmogorov-Smirnov tests The concept of open innovation was initially introduced by Chesbrough (2003a) to describe the way companies exchange ideas, knowledge, technologies, and expertise by inward and outward communication flows in order to obtain...

...Isabel-Maria García-Sánchez; Jennifer Martínez-Ferrero; Emma García-Meca The authors contribute to both the accounting quality literature and the corporate governance literature by identifying board characteristics that are associated with higher conservatism and quality of earnings...

... is the capital market’s perception of the efforts of management that is reflected in the framework of stock prices sometimes different from the reported accounting earnings? Ronen and Yaari (2008) argue that stakeholders are aware of the fact that accounting earnings may have undergone distortion...

...Abby Ghobadian; Nicholas O'Regan; Howard Thomas; David Gallear; Peter Johnson; Howard Thomas Purpose The aim of this paper is to describe “resource margin accounting” (RMA) as a valuation framework in strategic analysis. Design/methodology/approach The paper defines RMA as an improved...

...Charlie Weir; David Laing The vast majority of the acquisitions of UK‐quoted companies are friendly. This paper compares the accounting, financial and governance characteristics of firms that were acquired by friendly take‐over with those of firms that were not taken over. Evidence is found...

...Stuart Cooper; David Crowther; Chris Carter This article considers the role of accounting in organisational decision making. It challenges the rational nature of decisions made in organisations through the use of accounting models and the problems of predicting the future through the use...

...Tony Tollington Addresses the UK accounting definition of an asset from a practical, theoretical and critical perspective. It suggests that it is a flawed definition in need of change. The accounting definition (UK and US) recognises assets arising from a “transaction or event”, a basis which...

...Russell Williams A nostrum of business is that accounting can be read as the language of business. However, for very good reasons the claims for it as such are weak, and whilst a strong case can be brought for its inability to provide a genuine and useful “audit” of the firm’s essence, the question...

...Jim Rowe It is often said, in business and business schools, that accounting is the language of business. This paper attempts to deconstruct this nostrum by demonstrating the possibility of a language of business existing and why accounting is not it. The paper will briefly discuss the technical...

...John C. Groth; Steven S. Byers Focuses on understanding accounting and economic concepts, relationships and factors important as a basis for economic decisions that create value. Provides the background essential for understanding the future papers in the series. Offers a review and develops...

...Albert Galway The methodology of process cost accounting is set out in a step‐by‐step format. This is a technique used when operations are not undertaken on a discrete, job‐by‐job basis. PROCESS COST ACCOUNTING - METHODOLOGY 27 R elatively simple mathematical procedures together with a knowledge...