The configuration of economic development, through complexity, rhythm, and amplitude,
imposed Industry 4.0 as a new industrial paradigm characterized by advanced digitalization …

Purpose This study aims to investigate whether cloud-based accounting information system
(AIS) usage contributes to AIS effectiveness, with firm size acting as a moderator …

Purpose This paper aims to examine the nexus among cloud-based accounting (CBA),
employee job performance (EJP) and operational performance (OPP) in the circumstances …

Small and medium-sized businesses (SMEs) are essential to Indonesia's economic growth.
Financial management is one of the biggest problems SMEs in Indonesia encounter. Cloud …

Purpose This study aims to examine the effect of audit client's use of blockchain (BC) on
auditing accounting estimates (AEs), especially the inherent risk (IR), control risk (CR) and …

Purpose This study aims to explore the extent to which micro, small and medium-sized
enterprises (MSMEs) in Saudi Arabia are adopting cloud-based accounting systems, what …

Purpose: This paper aims to investigate the impact of the three lines of defense (TLOD) in
strengthening corporate governance in industrial companies in the Sultanate of Oman …

Over the last decade, rapid advances in information systems (ISs) have greatly reshaped
and changed the nature of doing business and how its performance is measured, with …

This study aims to examine the effect of determinants of the quality of tax audits for content
creation tax on formal tax compliance and actual tax compliance. We used the questionnaire …

This study aims to examine the role of digitalization in management accounting systems
(DIMAS) in increasing the effectiveness of management decision-making in urban small and …