Purpose The purpose of this study is to augment an understanding of the importance and
relevance of a proposed new definition of accounting to reset, inform and develop …

Purpose This article centres on the pertinence of redefining accounting for tomorrow,
particularly for facilitating the attainment of the UN Sustainable Development Goals (SDGs) …

Purpose This study aims to investigate the quality of disclosure of a cutting-edge reporting
tool–integrated reporting ()–in terms of its effectiveness to report on COVID-19 pandemic …

Purpose The purpose of this study is to contribute to the discussion surrounding the
definition of accounting proposed by Carnegie et al.(2021a, 2021b) and further elaborated …

Purpose This study aims to develop a conceptual framework for the role of chief financial
officer (CFO) in an ever-changing environment. As previous research focused on …

Purpose This study aims to investigate accounting practices within a non-Western
(indigenous) context and provide insights into alternative accounting approaches and …

Purpose This paper aims to seek accounting graduates' perspectives on the demand for
accounting in their workplaces, on the gaps in accounting education (AE), and on the future …

Portuguese companies are increasingly responding to the demand of stakeholders for
transparent information about companies' environmental, social, and governance (ESG) …

Purpose: This research examines how internal auditors' soft and hard skills may influence
the adoption of the subset of Artificial Inelegance (AI)(data mining and data analytics) …

I samhället finns ett stort fokus på hållbarhet och att företagen ska bidra till den hållbara
utvecklingen. Ett sätt att göra detta är genom en transparens mellan företaget och dess …