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Displaying 50 articles of 92 total result(s).

Original Article

Political Connection, Board Characteristics and Firm Performance in Nigeria

Nosakhare Peter Osazuwa
,
Ayoib Che-Ahmad
,
Noriah Che-Adam

Keywords: Accounting; Political connection; Board of Directors; Firm performance; Nigeria

Article no: 108

Pages 769-774

Doi: 10.15405/epsbs.2016.08.108

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Original Article

Mapping the Landscape of Accountability in the Public Sector: A Bibliometric Review

Fathimath Rasheed
,
Jamaliah Said
,
Norziaton Ismail Khan

Keywords: Accountability, Bibliometric Analysis, Citation Analysis, Governance, Public Sector

Article no: 77

Pages 936-946

Doi: 10.15405/epsbs.2023.11.77

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Original Article

Tax Instruments For Tanzanias Industrialization Growth

A. Maskaeva*
,
J. Mmasa
,
N. Lema
,
M. Mgeni

Keywords: Capital commodities, Computable General Equilibrium (CGE) modelling, industrialization, social accounting matrix, Tanzania, value added tax

Article no: 109

Pages 891-900

Doi: 10.15405/epsbs.2019.12.05.109

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Original Article

Accounting Information System and Organizational Effectiveness: Evidence From SMEs Manufacturing Companies

Nor Hasimah Johari
ORCiD ,
Nurul Nazwa Khairudin
,
Nadhirah Mohd Rasidi
,
Iezza Syaida Yuhana
,
Nurusyafiqa Atiqah Norbadirim

Keywords: Accounting information system, organizational effectiveness, organizational performance, manufacturing companies, SMEs

Article no: 10

Pages 108-119

Doi: 10.15405/epfe.23081.10

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Original Article

Factors Of Asset Formation On Individual Investment Accounts Of Private Investors

Bella Aptievna Demilkhanova
,
Valentina Batrazovna Dzobelova

Keywords: Computerization, correlation coefficient, investor, individual investment account, property income

Article no: 39

Pages 311-318

Doi: 10.15405/epsbs.2022.12.39

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Original Article

Impact Of The World Economy Globalization On National Accounting Systems

Elena Alexandrovna Sharovatova
,
Nikolai Tikhonovich Labyntsev
,
Irina Alexandrovna Omelchenko
,
Ekaterina Pavlovna Shcherbakova

Keywords: World economy, globalization, accounting, standardization, risk

Article no: 330

Pages 2504-2511

Doi: 10.15405/epsbs.2021.11.330

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Original Article

The extent of applying the International Public Sector Accounting Standards by the Jordanian Public Sector

Ziad Al-Zubi

Keywords: International Public Sector Accounting Standards (IPSAS), Public Sector, Economic System, Government Accounting

Article no: 6

Pages 47-63

Doi: 10.15405/epsbs.2015.05.8

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Original Article

 Events after Reporting Period, Misstatements and Earnings Deviation between Quarterly and Annual Accounts

Saidatunur Fauzi Saidin
,
Mazrah Malek
,
Daing Nasir Ibrahim
,
Phua Lian Kee

Keywords: Events after reporting period; earnings reliability; interim reporting; misstatements; quarterly accounts

Article no: 64

Pages 450-456

Doi: 10.15405/epsbs.2016.08.64

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Original Article

Public Social Welfare System

Irina P. Vorobyeva
,
Tran Thi Hong Phuong

Keywords: Public funding of the social sector, protected categories in Russia and Vietnam, funding of the social sector, accounting in social organizations

Article no: 93

Pages 705-713

Doi: 10.15405/epsbs.2017.01.93

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Original Article

Legal Aspects Of Analysis Of Work Time Expenditures Of Staff In Organizations

I. N. Makhmudova
,
L. A. Ilyukhina
,
I. V. Bogatyreva

Keywords: Compensation, leave schedule, reference period, total account of working hours, working hours, working arrangements

Article no: 78

Pages 616-624

Doi: 10.15405/epsbs.2020.04.78

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Original Article

Money Mule Scams: Patterns of Involvement and Awareness Campaign

Nik Adzrieman Abdul Rahman
ORCiD ,
Chan Cheong Chong
,
Raja Rizal Iskandar Raja Hisham

Keywords: At-Risk Behaviours, Cybercrime, Commercial Crime, Mule Account, Money Mules

Article no: 62

Pages 802-808

Doi: 10.15405/epsbs.2023.11.02.62

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Original Article

Account-Analytical Ensuring Of Economic Entities For The Development Of Financial Control

E.M. Evstafyeva
,
M.V. Charaeva
,
G.E. Krohicheva
,
E.O. Kiryanov

Keywords: Accounting, accounting and analytical information, financial control, financial flows, financial indicators, financial service.

Article no: 19

Pages 167-172

Doi: 10.15405/epsbs.2019.04.19

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Original Article

A Critique On Consolidation Accounting For Islamic Financial Institutions

Hani Hazaa Abdulbari
,
Syed Musa Alhabshi

Keywords: : Islamic Accounting; Consolidation Accounting; Islamic Financial Institutions, AAOIFI Standards, Form and Substance.

Article no: 48

Pages 592-606

Doi: 10.15405/epsbs.2018.05.48

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Original Article

Situational Inhibitors to Informal Learning in the Workplace: A Case Study of Accountants

Muhammad Syahir Abdul Wahab
,
Ram Al-Jaffri Saad
,
Mohd. Amir Mat Samsudin

Keywords: Accountant; informal learning; situational inhibitor; accounting firm; case study

Article no: 5

Pages 25-31

Doi: 10.15405/epsbs.2016.08.5

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Original Article

Motivations, Exposure on Accounting Students’ Career Path of a Malaysian Private University

Fatimah Hanim Abdul Rauf
ORCiD ,
Faizah Mohd Khalid
ORCiD ,
Azimah Ariffin
,
Nurafizan Aminuddin
,
Nurul Najihin Shamsul Bahri

Keywords: Intrinsic motivation, extrinsic motivation, career exposure, career path, accounting students, Malaysia

Article no: 94

Pages 1019-1027

Doi: 10.15405/epfe.23081.94

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Original Article

Regenerative Management Accounting in the Context of Circular Economy

Monica Izvercian
,
Raul Ambruș
,
Larisa Ivascu*
,
Alin Artene

Keywords: Regenerative management accounting, costs, circular economy, decision making, resources

Article no: 7

Pages 59-65

Doi: 10.15405/epms.2017.06.7

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Original Article

Innovative Approach To Accounting Information Support Of The Management Of The Organization

V.A. Piskunov
,
T.A. Bityukova
,
A.Y. Smagina

Keywords: Information, accounting, accounting system, accounting and information support, information systems.

Article no: 77

Pages 780-789

Doi: 10.15405/epsbs.2019.03.77

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Original Article

Process Mining Human Resources Cost Calculations in Time Driven Activity Based Costing

Eleni Sachini
,
Evdokia Nikou
,
Michail Glykas

Keywords: Activity based costing, event logs, effort based costing, full time equivalents, human resources accounting, time driven activity based costing process mining

Article no: 15

Pages 170-193

Doi: 10.15405/epsbs.2022.12.02.15

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Original Article

Challenges of Evolving Digital Auditing Landscape Among Malaysian Government Accountants and Auditors

Nur Aima Shafie
ORCiD ,
Zuraidah Mohd Sanusi
ORCiD ,
Soliha Sanusi
ORCiD ,
Yusarina Mat Isa
ORCiD ,
Nurshuhaida Abdul Razak
ORCiD

Keywords: Auditor Performance, Digital Auditing, Digital Landscape, Government Accountants and Auditors

Article no: 57

Pages 670-682

Doi: 10.15405/epsbs.2023.11.57

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Original Article

Learning Strategies of Non Science and Science Undergraduates in Learning Mandarin

Eng Sze Boon
ORCiD ,
Soo Yew Phong
ORCiD ,
Lai Yuh Ying
ORCiD ,
Gan Kiat Chien
ORCiD

Keywords: Accountancy, computer science, foreign language, language learning strategy, Mandarin language

Article no: 59

Pages 659-669

Doi: 10.15405/epes.23097.59

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Original Article

Prospects Of Shifting Basic Competencies In The Digital Economy

R. S. Blizkiy
,
I. I. Rakhmeeva
,
O. T. Ergunova

Keywords: Digital competencies, digital economy, fourth industrial revolution, foresight, digital transformation, digital accounting

Article no: 102

Pages 764-772

Doi: 10.15405/epsbs.2021.06.03.102

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Original Article

Development Of Functional Cost Analysis In Machine-Building Enterprises

A. A. Boiko
,
А. V. Kukartsev
,
S. O. Kurashkin
,
D. V. Rogova
,
I. V. Markevich

Keywords: Cost accounting, functional cost analysis, mechanical engineering, operational requirements, process approach to management

Article no: 276

Pages 2481-2490

Doi: 10.15405/epsbs.2021.09.02.276

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Original Article

Factors Affecting Students’ Intention To Become Professional Accountant In Selected Malaysian Universities

Fatimah Hanim Abdul Rauf
,
Faizah Mohd Khalid
,
Dahlia Darwisya Rastam Tan
,
Nor Haleda Khalid
,
Nur Sabrina Mohamad
,
Nur’ain Farhana Mohd Lutfi Radhi

Keywords: Students’ intention, professional accountant, intrinsic motivation, extrinsic motivation, subjective norms, self-efficacy

Article no: 18

Pages 171-180

Doi: 10.15405/epsbs.2020.12.05.18

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Original Article

Accounting Students’ Awareness TowardsFraud Prevention: A Case Of Government-Linked University

Nik Amalena Najebah Nik Azman
,
Nor Farhana Selahudin
,
Abdul Hadi Abd Karim
,
Kahvinisha Nair M. Vijayan
,
Suhasshini Wotravathy
,
Nur Liyana Kay Mohd Rashid Ka
,
Badrul Azman
,
Suhasshini Wotravathy

Keywords: Accounting students, objectivity, professional responsibility, students’ ethical perception, students’ awareness, fraud prevention

Article no: 2

Pages 12-21

Doi: 10.15405/epsbs.2018.07.02.2

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Original Article

The Acceptance of Medical Saving Account (MSA) in Alleviating Healthcare Costs

Siti Nurul Akma Ahmad
,
Nor Azmaniza Azizam
,
Sharifa Ezat Wan Puteh
,
Mohd Shahril Mohd Besir
,
Siti Nurbayah Ahmad

Keywords: Medical Saving Account, Health Saving Account, Healthcare Financing

Article no: 21

Pages 225-234

Doi: 10.15405/epsbs.2016.11.02.21

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Original Article

An Accounting And Finance System In The Digital Economy

Nataliya A. Burmistrova
,
Irina V. Kalnitskaya
,
Elena A. Kormiltseva
,
Olga V. Maksimochkina
,
Alexandra P. Shmakovа

Keywords: Accounting and finance system, digital economy

Article no: 18

Pages 129-137

Doi: 10.15405/epsbs.2020.12.18

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Original Article

Application Of Selected Creative Accounting Techniques To Detect Fraud In Financial Statements

Monika Poradova
,
Lucia Michlakova

Keywords: Creative accounting, Beneish model, Kanapickiene – Grundiene model, financial statements, fraud

Article no: 17

Pages 166-173

Doi: 10.15405/epsbs.2021.12.04.17

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Original Article

Assessing Personal Attributes and Virtual Learning Engagement During Pandemic Among Accounting Undergraduates

Juliana Anis Ramli
ORCiD ,
Khairul Nizam Surbaini
ORCiD

Keywords: Personal attributes, online learning engagement, accounting, undergraduates, pandemic

Article no: 91

Pages 982-990

Doi: 10.15405/epfe.23081.91

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Original Article

Processes Of Exchange Market Digitalization And Development Parameters Of Its Professional Activity

Bela Aptyevna Demilkhanova
,
Leila Rumanovna Magomaeva

Keywords: Digital technology, stock market, professional participant, private investor, analysis, accounting infrastructure

Article no: 253

Pages 1921-1929

Doi: 10.15405/epsbs.2021.11.253

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Original Article

Features Of Agricultural Financing In Russia

Kermen Naminova*
,
Kermen Makaeva
,
Tatyana Bakinova
,
Salgar Boldyreva
,
Natalya Darbakova

Keywords: Agricultural enterprises, budget, unprofitability, loans, accounts payable, insurance.

Article no: 320

Pages 2393-2398

Doi: 10.15405/epsbs.2019.12.04.320

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