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The Society for Social Studies of Science (4S) annually awards the John Desmond Bernal Prize to one or more individuals who have made distinguished contributions to the field of Science and Technology Studies. Past winners have included founders of the field, along with outstanding scholars who have devoted their careers to the understanding of the social dimensions of science and technology. This article is the revised text of Joan H. Fujimura's 2023 Bernal Lecture. [ABSTRACT FROM AUTHOR]

IMPACT: Public sector accounting needs a pluralistic perspective for fostering a broader public value and interactions with citizens and other stakeholders. In this article, the authors suggest that integrated reporting (IR) is a useful accounting practice for promoting a pluralistic perspective into public sector accounting to nurture public value and accountability—even though there are still lessons to learn. Public sector organizations need to stimulate engagement with stakeholders making disclosures more relevant; develop a more holistic appreciation for value creation focusing on efficacy and outcomes for society; and promote integrated thinking across internal stakeholders to avoid a superficial adoption of IR. This article explores the potential for integrating reporting (IR) to foster public value and accountability through its pluralistic approach. Evidence from the IR framework, the relevant public sector accounting literature, and the experience of one local government which recently embraced IR confirm that such accounting practice can help promote public value and accountability through its integrated thinking and stakeholder engagement. Yet, while this is a promising avenue, there are still several limitations and obstacles to be dealt with. [ABSTRACT FROM AUTHOR]

Copyright of Environmental & Social Management Journal / Revista de Gestão Social e Ambiental is the property of Environmental & Social Management Journal and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This study examines the issue of understanding management accounting practices in Romanian financial and accounting service firms, a subject of significant relevance due to the influence of accounting on organizational decision-making and strategic planning. The research examines 21 distinct management accounting practices, utilizing hierarchical clustering analysis refined by the Bayesian Information Criterion (BIC) to discern patterns and classifications within these practices. The findings indicate eight unique clusters, distinguished by differences in cluster size, withincluster heterogeneity, total within-cluster sum of squares, and Silhouette scores, which explain the diversity of practices and their organizational implications. The research enhances the literature by delineating the present state of management accounting practices in Romania and providing a more refined comprehension of the interrelationships among these practices, as guided by institutional theory. This method surpasses other attempts by emphasizing the diversity within clusters, uncovering distinct traits and strategic consequences. The findings indicate that various groupings of practices demonstrate particular patterns of adoption and utilization, which might affect firms' strategic decision-making processes. These insights facilitate future research focused on examining the drivers and effects of accounting methods across various institutional contexts. [ABSTRACT FROM AUTHOR]

Abstract This research intends to demonstrate the potential integration of large language models (LLMs) in accounting practices in Jordan. It is a mixed methods study that employs semi-structured interviews and content analysis of published financial reports. A total of 13 semi-structured interviews are conducted with various accounting professionals, such as accountant, financial analyst, financial controller, auditor, tax consultant, and finance manager. In addition, the study includes a thorough content analysis of financial reports, which reveals a compelling pattern highlighting the distinct narrative content richness prevalent across financial, industrial, and service sectors. The results emphasize the need for sector-specific adaptation, suggesting a paradigm shift in financial reporting practices. This study represents the initial empirical exploration in Jordan. It serves as a bridge between theory and application, offering both theoretical insights and practical guidance for accounting professionals. Ultimately, the study envisions a future where LLMs significantly enrich financial reporting practices across diverse sectors.

This study explores the valuation methods, accounting principles, and asset classification systems needed for accurate financial reporting in the Metaverse. The unique characteristics of virtual assets in the Metaverse pose challenges for traditional valuation methods and require the development of comprehensive and adaptable approaches. This study utilizes qualitative research methods, including in-depth interviews with accounting professionals in Bath and Bristol, UK. Fourteen accountants were selected based on their expertise in accounting and their understanding of the Metaverse. The findings reveal that effective governance, regulatory mechanisms, and community-driven protocols influence asset values in the Metaverse. It is shaped by factors such as engagement, scarcity, and competition. Tailored accounting principles should address legal recognition, accurate tracking, jurisdictional restrictions, and risk management. Compliance with regulations, transparent reporting, and collaboration with regulatory authorities are crucial, alongside integrating innovative technologies like blockchain for robust accounting practices.

Cloud accounting holds significant importance for the accounting profession and business management, revolutionizing how financial data is accessed, managed, and analyzed. One of the primary advantages of cloud accounting is its accessibility and flexibility, allowing Chartered Accountants (CAs) and their clients to access real-time financial information from anywhere, fostering collaboration regardless of geographical location. This accessibility enhances productivity and responsiveness, enabling CAs to meet client needs more effectively. Additionally, cloud accounting solutions are cost-efficient, eliminating the need for extensive IT infrastructure and reducing overhead costs, which is especially beneficial for small and medium-sized enterprises (SMEs) with limited budgets. This study investigates the perceptions of Chartered Accountants (CAs) in Ahmedabad regarding the adoption of cloud accounting, focusing on the perceived challenges and growth opportunities associated with this transformative technology. Cloud accounting has emerged as a revolutionary approach in financial management, promising benefits such as real-time data access, cost efficiency, and enhanced collaboration. However, the transition from traditional accounting practices to cloud-based systems is fraught with challenges, including data security concerns, cost implications, and a lack of technical expertise. Utilizing a structured questionnaire distributed to a sample of 230 CAs in Ahmedabad, the research analyzes the relationship between demographic profiles and perceptions toward cloud accounting. The findings aim to provide insights into how demographic factors influence the understanding and acceptance of cloud accounting among CAs, ultimately contributing to a better understanding of its adoption in the profession. [ABSTRACT FROM AUTHOR]

This research investigates the challenges of accounting for heritage assets in museums, archaeological institutions, and creative arts organizations. Key issues include difficulty in valuation, lack of standardized accounting practices, and unrecorded losses. The study adopts a critical approach, analyzing the limitations of current accounting practices and proposing improvements. A particular focus is on the Kurdistan Region of Iraq, with its rich Mesopotamian heritage. The limited use of information technology (IT) in Iraqi accounting practices further complicates the issue. The research investigates the need to transition to modern, IT-driven approaches specifically for valuing heritage assets. Seven key research questions guide the study, exploring topics such as the comparability of heritage assets to traditional fixed assets, the need for unique accounting treatments, and the effectiveness of existing information systems. The research aims to contribute to the preservation of cultural heritage through innovative accounting methods. It proposes a novel valuation method for heritage assets and explores its effectiveness through an inductive research approach. The study's findings can enhance accounting practices for heritage assets, leading to a clearer picture of a nation's cultural and financial health. [ABSTRACT FROM AUTHOR]

This research intends to demonstrate the potential integration of large language models (LLMs) in accounting practices in Jordan. It is a mixed methods study that employs semi-structured interviews and content analysis of published financial reports. A total of 13 semi-structured interviews are conducted with various accounting professionals, such as accountant, financial analyst, financial controller, auditor, tax consultant, and finance manager. In addition, the study includes a thorough content analysis of financial reports, which reveals a compelling pattern highlighting the distinct narrative content richness prevalent across financial, industrial, and service sectors. The results emphasize the need for sector-specific adaptation, suggesting a paradigm shift in financial reporting practices. This study represents the initial empirical exploration in Jordan. It serves as a bridge between theory and application, offering both theoretical insights and practical guidance for accounting professionals. Ultimately, the study envisions a future where LLMs significantly enrich financial reporting practices across diverse sectors. [ABSTRACT FROM AUTHOR]

The IAS 41 accounting standard for agriculture aims to standardize the accounting practices among entities engaged in agricultural production. However, there has been limited awareness and adoption of the standard, especially in the agritourism sector. This study examined accounting practices of selected agritourism farms in Region IV-A, Philippines, and aimed to identify the factors that influence their accounting practices. Interviews were conducted with eighteen farms and their financial records were reviewed. A descriptive analysis composed of mean and median rating and odds ratio analysis were performed. Additionally, sentiment analysis was conducted to evaluate the attitudes of the respondents toward the factors that influence their practices. Results indicated that most farms did not adhere to the established accounting standards for recognizing and measuring biological assets, instead relying on current practices. Only five farms recognized biological assets composed of living animals and plants, and only three farms maintained a Biological Asset account and measured it using the fair market value approach. The study highlighted that owner or management preferences, and the ease of calculation contributed very significantly to the farm's accounting practices. Training in finance and accounting and recommendations of external auditors increased the likelihood of farms adopting the standard. Notably, sentiment analysis revealed a positive score for training, while recommendations of the auditors received a moderately positive score. The study recommends enhanced education on accounting for agriculture. A framework on how to record and measure biological assets must be developed to improve the accounting practices of agritourism farms and their compliance with accounting standards. [ABSTRACT FROM AUTHOR]

Purpose: Current research aims to investigate the relationships between Chinese national cultural values (uncertainty avoidance (UA), power distance, masculinity (MAS), individualism (IDV) and Confucian dynamism) and accounting practices (professionalism, uniformity, conservatism and secrecy). Design/methodology/approach: A sample of 842 users/preparers of financial statements participated in this cross-sectional, questionnaire-based survey from China. Covariance-based structural equation modeling (CB-SEM) was used to test the proposed relationship. Findings: Results show that cultural values strongly impact financial reporting practices in China. Chinese society is characterized by low UA, high power distance, collectivism, future orientation (Confucianism) and masculine traits. These values show an overall preference for uniformity, conservatism and secrecy in financial reporting with weak professionalism. The findings show that Chinese society emphasizes law abidance, strict codes of conduct, written rules and regulations and respect for consistent orthodox measures. Practical implications: This study provides valuable input for policymakers in developing regulations and accounting standards in the Chinese market. Understanding the relationship between cultural dimensions and accounting values helps to address societal challenges and align policies with cultural values to acquire desired financial reporting values. Global firm managers must consider cultural dimensions in accounting when entering Chinese markets or negotiating with partners from different cultures. Findings also suggest local managers gain self-awareness of their cultural biases and accounting values, enabling them to navigate businesses and society's financial reporting needs. Originality/value: This study enriches the existing literature on cultural and accounting practice studies by validating the role of stakeholder and social contract theories in Gray–Hofstede's framework and highlighting the influence of dominant cultural values on accounting values. The study provides a unique empirical analysis of the Chinese market by using a questionnaire survey and structural equation modeling (SEM). Further, it also opens avenues for future research on the relationship between cultural dimensions, accounting practices and their global impact. These findings emphasize the importance of cultural sensitivity and adaptability, especially in multicultural environments. [ABSTRACT FROM AUTHOR]

The complexity, completeness and particularities of the banking industry influence opposable accounting practices. Approaching accounting practices for settlements within the banking network assumes the identification of the internal component of the activity of the entities operating within this industry. The research approach is two-dimensional. The first dimension considers the conceptual and regulatory aspects specific to network settlements in the banking industry. The second dimension presents accounting practices opposed to settlements within the banking network. We believe that this approach will outline to the concerned parties of the banking industry a picture of the accounting practices specific to the transactions carried out at the individual and intrabank level.

The premise of addressing aspects concerning the revaluation of tangible fixed assets took into account its importance within the portfolio of components that precede the preparation of the annual financial statements. Through the correct and complete application of the conceptual and accounting coordinates related to the revaluation of tangible fixed assets, they will contribute to providing a true image of the financial position and financial performance of public sector entities. Thus, the issue of revaluation of tangible fixed assets in the public sector was approached gradually, in a three-dimensional manner, namely concepts, specific accounting practices and presentation in the annual financial statements.

Copyright of Amazonia Investiga is the property of PRIMMATE and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Galician Journal of Economics / Revista Galega de Economía is the property of Universidad de Santiago de Compostela, Servicio de Publicaciones and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

We first review the recent research published in the Journal of International Accounting Research (JIAR) on the influence of international institutions on accounting practices. We follow this with a discussion of the literature by studying the influence of institutions on tax avoidance and tax evasion. We then propose a new methodological approach that draws on the theory of institutional hierarchy proposed by Williamson (2000) and examine the relative importance of three broad types of institutions (informal, formal, and media) in curtailing perceived tax evasion activities. We contribute to the international accounting literature by summarizing the recent research that addresses tax avoidance and tax evasion and by providing preliminary evidence on how employing an institutional hierarchy approach can address the interdependencies between commonly used institutional factors. Data Availability: Data are available from the public sources cited in the text. JEL Classifications: H26; G28; O16. [ABSTRACT FROM AUTHOR]

Copyright of Dilemas Contemporáneos: Educación, Política y Valores is the property of Dilemas Contemporaneos: Educacion, Politica y Valores and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

This research aims to reveal the budgeting accounting practices of the Jaton Community in Gorontalo, especially in Reksonegoro village during the Eid Ketupat celebration. Ethnomethodology is used by researchers as a research method to explore and study how humans perceive and carry out daily activities in social reality. The results of the research concluded that the Jaton Family's budgeting accounting practices during Eid Ketupat celebrations were carried out in three ways: (1) estimating the budget based on previous year's expenditure, (2) estimating the budget based on the frequency of the number of guests, and (3) estimating the budget based on nominal savings. In optimizing the budget, it is revealed that there is a role for household accounting in it. Matombol-tombolan (mutual cooperation) household accounting practices are reflected in (a) the mutual cooperation attitude between husband and wife in combining income, (b) the mutual cooperation attitude between family members in preparing the ketupat tradition so that it can be carried out efficiently and effectively, and (c) the attitude of mutual cooperation between neighbors of the Jaton community to cover each other's shortcomings during the ketupat tradition. The values that underlie accounting practices carried out in the Ketupat celebration tradition are: Amanah (Trustworthy), Maslahah, Adil (Fair) and Loyal; which can be shortened into a word namely; AMAL (Charity). [ABSTRACT FROM AUTHOR]

The main aim is to investigate the impact of artificial intelligence (AI), Industry 4.0 readiness, and Technology Acceptance Model (TAM) variables on various aspects of accounting and auditing operations. To evaluate the associations between the variables, the research design employs a mediation and path approach using SMART PLS. The study employs a convenience sampling method, which is augmented with snowball sampling. The sample size was determined using various techniques, yielding a final sample of 228 respondents. The findings indicate that leveraging AI, big data analytics, cloud computing, and deep learning advancements can improve accounting and auditing practices. AI technologies assist businesses in increasing their efficiency, accuracy, and decision-making capabilities, resulting in improved financial reporting and auditing processes. The study contributes to the theoretical explanation of the influence of AI adoption in accounting and auditing practices in the context of an emerging country, Saudi Arabia. The findings of the study have practical implications for accounting and auditing practitioners, policymakers, and scholars. The findings of this study can assist businesses in efficiently leveraging AI developments to improve their accounting and auditing operations. Policymakers can use the findings to create supporting frameworks and regulations that encourage the adoption and integration of artificial intelligence in the domain. These findings contribute to the existing stock of knowledge on the use of AI in accounting and auditing, as well as providing evidence of its benefits in the context of an emerging country.

Intangible assets (IAs) are fundamental for the creation of firm value. However, the literature is inconclusive regarding the relationship between IAs and profitability. This paper uses financial data from Colombian firms from 2005 to 2015 to determine if this relationship exists. Thirty dynamic panel models have been used to see whether IAs are related to Return on Equity, Return on Assets, Earnings Before Interest and Taxes, Earnings Before Interest, Taxes, Depreciation, and Amortization, Gross margin, and Net margin. The results, despite a limited sample size and missing variables, are related to the literature in that they signal the negative relationship between IAs and profitability. Thus, the capitalized value of IAs seems to negatively affect Colombian firms' performance in the short and long term.

Accounting scandals and financial irregularities have always been conducted to achieve numerous objectives which however become cancerous issues truncating the survival of firms. The nature and level of damage arising from accounting scandals and financial irregularities differ based on individual firm characteristics. Hence, this study examined the effect of organisational dynamics on accounting practices of listed deposit money banks in Nigeria. This study adopts ex-post facto research design and data was sourced from 13 out of 14 listed deposit money banks as at 2018. The generalised moment model regression model technique was used and the result showed that profitability has positive significant effect on accounting practice of deposit money in Nigeria; foreign listing has no significant effect on accounting practice of deposit money banks in Nigeria; and, leverage has positive significant effect on accounting practice of deposit money banks in Nigeria. The study concluded that organisation dynamics contributes significantly to accounting practice of deposit money banks in Nigeria. The study therefore recommended that profitability decision should be considered more by Nigerian deposit money bank in order to reduce accounting practice and to measure board performance.

The current research conceptualizes and validates a model concentrating on how policy initiatives foster the big data management capabilities (BDMC) to achieve sustainability. Additionally, it also pursues to delve into the mediation mechanism of Global brain reflective management accounting practices (GBAP) in the linkage between BDMC and sustainability. Outstandingly, it makes several endeavors to deepen insight on whether the extent of the effect of BDMC on GBAP and the effect of GBAP on sustainability vary resting on specific degree of innovation human resource management (IHRM). The statistical data of a convenient and snowball sample of 612 participants was gathered from a structured and close-ended questionnaire survey. In order to bring forth the proposed hypothesized interconnections, the fundamental analytical instrument utilized was structural equation modeling (SEM). Additionally, multi-group SEM analysis was also applied to corroborate the moderating effects of IHRM. Beyond ameliorating the insight into how intersection of accounting practices and new technologies could make a huge contribution to BDMC enhancement to reach the sustainability paradigm, the observations of this research gave rise to the practical implications for the practitioners in organizational management and policy-makers in promulgating rules in relation to digital transformation implementation within small and medium enterprises. [ABSTRACT FROM AUTHOR]

By examining environmental management accounting practices (EMAP) in South African companies, the study assists the company management to better understand their EMAP more broadly and establish effective EMAP to improve environmental management. This paper explores EMAP adopted by South African companies in Gauteng province and understands the motivation for applying the EMAP. Companies from different industrial sectors were used as the study sample. To accomplish the major aim of the study, 202 questionnaires were received as valid from the environmental managers, accountants and production managers. The study establishes that the companies are mostly using environmental management system, environmental reporting, waste management and water conservation activities as the key EMAP. This indicates that South African companies opt for EMAP with little cost involved and EMAP that does not require advanced systems in place. Also, financial gains were identified as the major motivation of EMAP adoption. This is followed by stakeholder pressure, marketing pressure and regulatory pressure. This paper will amplify literature on the EMAP adopted within industrial sectors and the motivation of adopting EMAP from an emerging market standpoint.

It is claimed that ChatGPT, developed by OpenAI, an artificial intelligence research company based in the United States (USA), is the most important product of artificial intelligence technologies in recent years. This Large Language Model (LLM), which has the ability to answer questions and create explanatory texts using the data obtained from a large data set, is expected to increase efficiency in the field of accounting, as it does in many areas. On the other hand, there are questions about how ChatGPT will contribute to accounting business and processes. In this study, which was written based on these question marks, it was aimed to test the competence of ChatGPT in basic accounting subjects. In accordance with this purpose; Basic questions prepared on financial accounting, cost-management accounting and auditing were directed to the model and evaluations were made within the framework of the answers given. In line with the findings of the study, it is possible to say that ChatGPT will find significant application opportunities in the field of accounting in the coming years. However, it should be noted that the model has features that need improvement in accounting practices. For all that, it is estimated that the new versions that will be developed with some improvements in the near future will produce very successful works, especially in preaccounting issues. In the study, it has been concluded that although ChatGPT cannot undertake the tasks within the scope of accounting business and processes alone, it will play an important role in increasing the productivity of practitioners as an auxiliary element. [ABSTRACT FROM AUTHOR]

This research considers the relationship between accounting and physical space, focusing on the creation of musical recordings within the musical and 'magical' space of Abbey Road Studios during the 1960s. Building on prior studies that have utilised the work of Foucault to theorise accounting's ability to contribute to making space more disciplinary, this study highlights how, at the beginning of the 1960s, accounting was part of a wider regime that rendered the non-disciplinary, musical space of the recording studio visible and controllable in order to standardise musical recording practices. As the period progressed, and against a backdrop of cultural revolution in 1960s Britain, existing rules and procedures were circumvented by musicians, producers and engineers who utilised experimental practices to create non-standardised, 'magical', sonic worlds. Control over the musical space of the recording studio waned and so too did accounting's ability to capture and manage the emergent creative practices. [ABSTRACT FROM AUTHOR]

The first purpose of this research is to study how and whether the joint use of lean production, value stream costing and accounting performance measures contribute to performance. Comparing a first-order and second-order structural equation model with survey data from 368 American production facilities, we find that lean production and management accounting practices (value stream costing and accounting measures of variance) collectively – rather than additively – affect performance. This finding indicates that organisations obtain greater performance by integrating lean production and management accounting practices into a system. The second purpose of this research is to determine whether the length of time organisations have employed lean production ('time with lean') moderates the joint effect of lean production and management accounting practices on performance. We find that the joint performance effect is positively moderated by the time with lean (i.e. we find a positive progressive learning curve). This contradicts the traditional wisdom on learning, which suggests that the benefits from learning are degressive. We argue that this positive moderation derives from the difficulty of understanding relations between multiple variables and the need for organisations to promote system-wide coherence via holistic changes. [ABSTRACT FROM AUTHOR]

Research Question: What are the impacts of digital transformation of accounting practices and behavior following the COVID-19 pandemic? Motivation: The outbreak of the health crisis linked to COVID-19 pandemic has turned massively the companies to adopt digital platforms for accounting function in order to keep concurrent pace with the emergent crisis at all levels (Begum, 2019). Many tools have emerged in terms of accounting procedures such as Artificial Intelligence, Big Data, e-accounting, and its adoption impacted accountant’s behavior (Damerji & Salimi, 2021). Key stakeholders of this study include accountants and companies. Idea: We examine the impact of level of digitalization and changes caused by COVID-19 on accountant’s behavior throughout multiple items. The independent variables utilized were, firm size, sector and position within companies. Data: We surveyed and analyzed a sample of 568 accountants operating in private companies in the MENA region, between February and April 2021, using SPSS software. Tools: A quantitative approach is adopted through a questionnaire-based survey. A sample of accountants in the MENA region was surveyed. Findings: Results show that changes caused by COVID-19 have a negative effect on accountant’s behavior in terms of attitude, effort, expectancy, and adaptation. Otherwise, the level of digitalization, position occupied by the accountant and firm size have a positive effect on accountant’s behavior in MENA region. Contribution: This paper contributes to literature by finding a concept foundation in order to help accounting profession in MENA region to digital transformation many processes. This paper helps accountants to adapt to changes engendered by COVID-19.

Research Question: How can business organizations develop accounting practices to use big data to create competitive intelligence advantages to survive during and beyond the COVID-19 conditions? Motivation: We aim to provide new accounting perspectives for using big data techniques in business organizations beyond the COVID-19. Idea: We argue that the massive reduction in business capacity and operations will interpose the accounting and financial practices beyond the COVID-19 pandemic. There is a crucial need to uncover the underlying business practices and market circumstances toward the radical shifts in business and society. Data: Our paper uses a desk study method to investigate companies' possible challenges and opportunities to use big data analytics as a survival method during and beyond the COVID-19 conditions. Tools: Critical contingencies represent one of the leading business strategies to manage the shift in customer demand and business risks. Big data can be used in this sense as a valuable intangible asset to create these critical contingencies and help a business survive beyond this pandemic. Findings: This study provides policy and practitioner implications in relation to establishing new accounting perspectives on big data analytics in the context of achieving economic sustainability for corporations during and beyond the COVID-19 pandemic. It offers new forms of trust, accountability and governance practices to integrate big data into accounting practices to create more competitive intelligence for businesses. Contribution: This study extends previous accounting literature by offering unique insights and critical developmental thoughts about accounting perspectives of big data applications, opportunities and challenges beyond the COVID-19 pandemic. It provides a critical understanding of the predictive analytics of big data from an accounting perspective as an intangible asset.

A transition towards a circular economy is a challenge. It is vital to know that circularity and sustainability are two different segments. So, circular economy can only be achieved in the long-term perspective. This study investigates accounting and accountability for circular economy and waste. Considering these principles and based on a critical review of the literature, economic gains from the transition toward a circular economy are measurable; the problems for corporations and governments are diverse; the way to handle the stakeholders who are losing control in the circular economy is considerable. Diffusion of innovation theory is used to conduct this study. It is essential that an organisational design built should help implement the circular model. Targeted questions responded by adopting a systematic literature review approach by applying PRISMA protocol. This study examines 78 publications in English between 2012 and 2021, which present a map of the circular economy-related knowledge published in web of science and Scopus. Besides, this study includes 03 European Commission reports, 01 Ellen Macarthur Foundation report, 01 Council for the Environment and Infrastructure report, 01 report from SUN IZA, 01 UN Global Compact and 01 the Brundtland Commission report. The results highlight how circular economy, waste management, sustainability, accountability, and management accounting practices help to develop an ecosystem and achieve sustainable development goals of the United Nations 2030 Agenda. Theoretical and practical implications are discussed. [ABSTRACT FROM AUTHOR]

This paper examines the mediation role of International Financial Reporting Standards (IFRS) implementation at the firm level on the influence of cultural dimensions (power distance, individualism, uncertainty avoidance, masculinity, long-term orientation, and indulgence) on accounting practices of the multinational companies (MNCs) operating in Tanzania. Data was gathered from 209 accountants, auditors, finance managers, and directors of the MNCs. Hypotheses were tested using Ordinary Least Square (OLS) regression based on Hayes PROCESS macro tool. The study results reveal that the IFRS implementation negatively mediates the influence of power distance and masculinity on the accounting practices of the MNCs. Conversely, the results show that IFRS implementation positively mediates the influence of uncertainty avoidance, long-term orientation, and indulgence on the accounting practices of the MNCs. These results indicate that enhanced implementation of IFRS may increase the influence of uncertainty avoidance, long-term orientation, and indulgence; while suppressing the influence of power distance and masculinity on accounting practices. The results suggest that cultural factors should be considered alongside the implementation of IFRS when examining accounting practices within MNCs. The findings contribute to our understanding of the interplay between cultural dimensions, IFRS implementation, and accounting practices in the context of MNCs operating in Tanzania. [ABSTRACT FROM AUTHOR]

Copyright of Algerian Business Performance Review ABPR is the property of University of Kasdi Merbah Ouargla and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Copyright of Económicas CUC is the property of Corporacion Universidad de la Costa, CUC and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

The research on the effects of new management and accounting paradigms in the VUCA world on tax evasion has been extensively reviewed in this work. The complexity of tax systems and inequality are the major causes of tax evasion that are the subject of the research. The study's questions center on how the new management and accounting paradigms affect tax evasion and how businesses use to reduce their tax obligations. The primary issues covered in the literature review are how governments have adopted these new tactics and how this new paradigm has resulted in less tax evasion, thanks to the enforcement measures. The government has improved its data analytics capabilities and coordination with the appropriate authorities. The implications of tax evasion and how it has affected governance are major topics of discussion. The main topic of discussion is how this new paradigm has significantly impacted the government's approach to the problem of tax evasion. A thorough analysis of the literature on the effects of new management and accounting paradigms in the VUCA environment on tax evasion is provided in this study as a contribution to the area. It offers insightful information on businesses' tactics to reduce their tax obligations and the effects on the tax system. Also, it offers suggestions for how governments might respond to the problems brought on by the new management and accounting paradigms. [ABSTRACT FROM AUTHOR]

Copyright of Gestión Joven is the property of Asociacion Espanola de Contabilidad y Administracion de Empresas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

How do accounting practices interact with processes of state transformation? Focusing on the privatisation of social housing in the UK, we clarify an important mechanism through which accounting practices served to constitute material incentives in favour of privatisation. Our archival research demonstrates that the UK government's atypical practice of including public corporations' liabilities in its own debt calculations shaped discussions and decisions over the transfer of public housing stock to non-state Housing Associations in the 1980s. By unpacking the constitutive relationship between accounting practices and material incentives, we advance and bring together scholarship on state transformation and the politics of accounting. [ABSTRACT FROM AUTHOR]

IFRS and their implementation are being associated with globalisation and the increasing influence of global institutions such as the World Bank. This article investigates the challenges of IFRS implementation in Lebanon, an Asian, Middle-Eastern, and an emerging economy. The findings are theoretically framed within the system, society and dominance (SSD) framework. The analysis demonstrates that system and dominance effects have driven the initial phase of IFRS implementation in Lebanon. However, societal factors have created challenges to this implementation. The article proposes a framework that categorises these challenges as schisms within the local field of accounting, associated with practice, education, and regulation. [ABSTRACT FROM AUTHOR]

Copyright of Gestión Joven is the property of Asociacion Espanola de Contabilidad y Administracion de Empresas and its content may not be copied or emailed to multiple sites or posted to a listserv without the copyright holder's express written permission. However, users may print, download, or email articles for individual use. This abstract may be abridged. No warranty is given about the accuracy of the copy. Users should refer to the original published version of the material for the full abstract. (Copyright applies to all Abstracts.)

Pricing is not only oriented towards material profit, but also oriented to nonmaterial values, such as cultural aspects. This study aims to reveal the accounting practices of Mandar culture in Majene, West Sulawesi, based on an ethnographic review of the meaning of Uang Panai for local communities and accounting practices in setting the price of Uang Panai. This study uses a qualitative approach with an interpretive paradigm. Data collection was done naturally through participatory observation, in-depth interviews, and referring to the literature and previous research results. The data analysis technique uses a modified and simplified Spradley model without reducing and replacing the results of data analysis. The results of the study indicate that the determination of the price of Uang Panai in Mandar Majene is carried out to cover the costs of the wedding party. The process of determining the price of the panai money is carried out in four stages, namely messiq, negotiation, proposal, and mattandajari. The amount of panai can be influenced by the social status of the bride, such as occupation, education, and family power or authority. The price fixing process refers to conventional accounting theory, the concept of price fixers and price takers, and bargaining as in a perfectly competitive market. The results of this study can be used as a reference material for multi-paradigm Accounting learning. In addition, the community gains additional understanding that the amount of panai money depends on the agreement of the prospective bride's family. [ABSTRACT FROM AUTHOR]