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Maria José Angélico Gonçalves, Amélia Cristina Ferreira da Silva and Carina Gonçalves Ferreira
The growing dissemination of digital technologies has had an incomparable impact on many dimensions of today?s civilisation. Digital transformation (DT) redefined the industrial structures and reinvented business models. Hence, in the face of Industry 4....
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Cevdet Kizil,Erol Muzir,Vildan Yilmaz
Pág. 95 - 103
Accounting is more integrated with the technology today compared to the previous years. The increase in a variety of technological developments and commercial transactions has further increased the number and type of errors as well as frauds related to t...
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NOR AQILAH,(Accounting Research Institute, Universiti Teknologi MARA, Malaysia)Nor Farizal Mohammed,(Accounting Research Institute, Universiti Teknologi MARA, Malaysia)Amrizah Kamaluddin,(Universiti Teknologi MARA Selangor, Malaysia)
Pág. 86 - 100
Earnings manipulation involves alteration, adjustment, exploitation, and even timing of transactions in financial statements with the intention to report a sound economic performance in a company. This act could jeopardize the company?s financial perform...
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Sean Stein Smith
Pág. 27 - 32
Emerging technology tools, such as blockchain, cryptoassets, robotic process automation, and artificial intelligence continue to change and influence the economic landscape at both a macro level and in different professional sectors. Pointedly, cybersecu...
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Jerwin B. Tubay
Pág. 84 - 88
The main purpose of this paper is to determine whether job satisfaction, both intrinsic and extrinsic; as well as organizational commitment, both affective, continuance and normative; would predict the turnover intention of Certified Public Accountants w...
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klaus Solberg Söilen
It is often heard, and even more often seen written, for example on social media, that that there is nothing new in the competitive intelligence (CI) field. There are no new ideas, the ideas that are being expressed are the same old, there is no developm...
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Mustafa Uçar,Cevdet Kizil,Oguzhan Oguz
Pág. 18 - 27
Some problems of accounting professionals in Turkey were solved with the introduction of Law on Public Accountants, Certified Public Accountants and Sworn-in Certified Public Accountants in 1989. However, many other problems still remain to be solved for...
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Dimitrios Chionis and Nektarios Karanikas
In the aviation sector, the variability in the appreciation of safety risk perception factors and responses to risk behaviours has not been sufficiently studied for engineers and technicians. Through a questionnaire survey, this study investigated differ...
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Nanna Yr Arnardottir, Nina Dora Oskarsdottir, Robert J. Brychta, Annemarie Koster, Dane R. Van Domelen, Paolo Caserotti, Gudny Eiriksdottir, Johanna E. Sverrisdottir, Erlingur Johannsson, Lenore J. Launer, Vilmundur Gudnason, Tamara B. Harris, Kong Y. Chen and Thorarinn Sveinsson
In Iceland, there is a large variation in daylight between summer and winter. The aim of the study was to identify how this large variation influences physical activity (PA) and sedentary behavior (SB). Free living PA was measured by a waist-worn acceler...
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John Campbell,Jon Heales
Despite the increasing popularity of telework, little is known about individual outcomes that arise particularly for teleworking professionals. We build on earlier research by examining the conceptual constructs of individual consequences from telework. ...
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