Asian Journal of Accounting Research最新文献_第2页

How does budget participation affect managerial performance in the higher education sector? A mediated-moderated model 预算参与如何影响高等教育部门的管理绩效？中介-调节模型

Asian Journal of Accounting Research Pub Date : 2024-07-01 DOI: 10.1108/ajar-12-2023-0405

M. Alhasnawi, Ridzwana Mohd Said, Sajead Mowafaq Alshdaifat, Khaled Ahmed Elorabi, Maytham Hameed Al-Hasnawi, Ali Hussein Khudhair

{"title":"How does budget participation affect managerial performance in the higher education sector? A mediated-moderated model","authors":"M. Alhasnawi, Ridzwana Mohd Said, Sajead Mowafaq Alshdaifat, Khaled Ahmed Elorabi, Maytham Hameed Al-Hasnawi, Ali Hussein Khudhair","doi":"10.1108/ajar-12-2023-0405","DOIUrl":"https://doi.org/10.1108/ajar-12-2023-0405","url":null,"abstract":"PurposeEmployee participation in budgeting enhances motivation and commitment, leading to better performance by enhancing ownership. Within Iraqi higher education institutions (HEIs), the current investigation delves into the influence of participative budgeting on managerial performance. Drawing upon goal-setting theory, this study discerns budget goal commitment as a mediating variable while also examining directive leadership as a moderator in the dynamics of this association.Design/methodology/approachThe current study used partial least squares structural equation modelling (PLS-SEM) using SmartPLS 4.0. 373 questionnaires were collected from managers in Iraqi public universities, with 58.37% responding.FindingsThe findings show that budget goal commitment partially mediates the connection between budget participation and managerial performance. Furthermore, the results showed that directive leadership increases the positive associations between budget goal commitment and managerial performance.Originality/valueThis study expands the existing literature by shedding light on the mediating role of budget goal commitment and the moderating influence of directive leadership. It also enriches the discourse in management accounting by providing a more elucidation of how employee involvement in the budgeting process enhances managerial performance.","PeriodicalId":514562,"journal":{"name":"Asian Journal of Accounting Research","volume":"273 1‐4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-07-01","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141692057","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Dividend policy and residual dividend theory: evidence from Indonesia 股利政策和剩余股利理论：印度尼西亚的证据

Asian Journal of Accounting Research Pub Date : 2024-06-03 DOI: 10.1108/ajar-10-2023-0347

D. G. Wirama, Komang Ayu Krisnadewi, L.G.S. Artini, Putu Agus Ardiana

{"title":"Dividend policy and residual dividend theory: evidence from Indonesia","authors":"D. G. Wirama, Komang Ayu Krisnadewi, L.G.S. Artini, Putu Agus Ardiana","doi":"10.1108/ajar-10-2023-0347","DOIUrl":"https://doi.org/10.1108/ajar-10-2023-0347","url":null,"abstract":"PurposeUsing the residual dividend theory, this study examines the impact of capital expenditures and working capital on the dividend policies of publicly listed companies in Indonesia.Design/methodology/approachUsing data on public companies (other than those in the financial sector) listed on the Indonesia Stock Exchange from 2011 to 2020, this study collected 870 observations (firm-years). This study employs a regression analysis technique using the STATA application program. The main variables in this study are capital expenditure and working capital, and the control variables are sales growth, firm size, leverage, profitability, liquidity and dummy variables for state-owned enterprises. The dependent variable of dividend policy is proxied by the dividend payout ratio.FindingsThis study’s results support the residual dividend theory’s hypothesis, in which capital expenditure negatively affects a company’s dividend policy. This study also analyzes this effect on companies that pay cash dividends at quantile positions of 25, 30, 50 and 60. The results show that the effect of capital expenditure on cash dividend payments is more pronounced in the case of companies whose cash dividends are in the 50th quantile. This result holds across different specification and endogeneity tests.Originality/valueThis study analyzes the residual dividend theory in Indonesian companies, focusing on localized factors and investment priorities. It challenges traditional Western dividend policies and provides empirical data that enhances the theory’s robustness. The findings have practical implications for investors, policymakers and corporate decision-makers in the Indonesian market.","PeriodicalId":514562,"journal":{"name":"Asian Journal of Accounting Research","volume":"12 2","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-06-03","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141228573","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Cognitive board diversity and profitability – evidence from Islamic banks in Southeast Asia 认知董事会多样性与盈利能力--来自东南亚伊斯兰银行的证据

Asian Journal of Accounting Research Pub Date : 2024-05-24 DOI: 10.1108/ajar-02-2023-0034

H. Mukhibad, Doddy Setiawan, Y. Aryani, Falikhatun Falikhatun

{"title":"Cognitive board diversity and profitability – evidence from Islamic banks in Southeast Asia","authors":"H. Mukhibad, Doddy Setiawan, Y. Aryani, Falikhatun Falikhatun","doi":"10.1108/ajar-02-2023-0034","DOIUrl":"https://doi.org/10.1108/ajar-02-2023-0034","url":null,"abstract":"PurposeLiterature on the board diversity of Islamic banks (IB) found limited knowledge of the “deep-level” attribute. This study aims to explain the impact of the board diversity attributes (education levels, educational backgrounds and the interactions between these two attributes of diversity) on profitability.Design/methodology/approachThe research sample is 37 fully flagged IBs from five Southeast Asian countries, covering nine years (2010–2019). Data were analyzed using the two-step system generalized moment (2SYS-GMM) method.FindingsWe found that the cognitive conflict between the board of directors (BOD) and the Shariah Supervisory Board (SSB), which has heterogeneity in its education level and educational background, positively affects profitability. These results reinforce the resources dependence theory (RDT) approach that having boards with heterogeneous characteristics is beneficial for IB.Practical implicationsThe findings of this study would offer useful information for Islamic banking authorities to revise or formulate rules and guidelines and make a greater effort to implement corporate governance (CG) reform measures by determining educational level and background as a requirement to become a member of a BOD or an SSB.Originality/valueThis paper contributes in three ways: (1) we use the “deep-level” diversity attributes of the BOD and the SSB, (2) it focuses on cognitive conflict in boards by presenting the expertise diversity of the BOD and SSB and (3) we interact with the level of education to evaluate the effect of a cognitive conflict.","PeriodicalId":514562,"journal":{"name":"Asian Journal of Accounting Research","volume":"2 6","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-05-24","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"141099223","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Earnings management with the absence of income tax avoidance motivation: evidence from pre-, during, and post- global financial crisis 缺乏所得税规避动机的盈利管理：全球金融危机前、中、后的证据

Asian Journal of Accounting Research Pub Date : 2024-04-10 DOI: 10.1108/ajar-04-2023-0130

Osama F. Atayah, Hazem Marashdeh, A. Hamdan

{"title":"Earnings management with the absence of income tax avoidance motivation: evidence from pre-, during, and post- global financial crisis","authors":"Osama F. Atayah, Hazem Marashdeh, A. Hamdan","doi":"10.1108/ajar-04-2023-0130","DOIUrl":"https://doi.org/10.1108/ajar-04-2023-0130","url":null,"abstract":"PurposeThis study aims to examines both accrual and real-based earnings management (EM) behavior of listed corporations in tax-free countries during different economic situations. It also addresses the link between firm- and country-level determinants of accrual and real-based EM and explores economic conditions' influence on these determinants.Design/methodology/approachThe study examines 1,608 firm-years, covers sixteen years (2004–2019), clustered into three periods according to the global financial crisis (GFC): four years prior (2004–2007), two years during (2008–2009), and ten years post the GFC (2010–2019). We employ the modified Jones model (performance-matched) developed by Kothari et al. (2005) to measure the accrual-based EM (positive and negative discretionary accrual EM) and the three levels model for Dechow et al. (1998) to measure the real-based EM (cash flow from operating, discretionary expenses and abnormal production cost).FindingsThe study finds a significant increase in EM practices in the listed corporations in tax-free countries during the economic downturn. These corporations are found to understate their earnings during the economic stress period. Simultaneously, the firm-level determinants of EM practices were at the same level of significance during different economic conditions in accrual-based EM. In contrast, the country-level EM determinants vary based on the economic conditions.Originality/valueFinancial reports' users gain a deep understanding of the quality of financial reports in the context of tax-free country. And, the study outcomes inspire policymakers to develop relevant legislation to mitigate financial reports' risk and adequately protect the financial reports' users.","PeriodicalId":514562,"journal":{"name":"Asian Journal of Accounting Research","volume":"228 1","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-10","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140720036","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Decarbonization and the obstacles to carbon credit accounting disclosure in financial statement reports: the case of UAE 去碳化与财务报表报告中碳信用会计披露的障碍：阿联酋案例

Asian Journal of Accounting Research Pub Date : 2024-04-09 DOI: 10.1108/ajar-04-2023-0128

Lilian Gheyathaldin Salih

{"title":"Decarbonization and the obstacles to carbon credit accounting disclosure in financial statement reports: the case of UAE","authors":"Lilian Gheyathaldin Salih","doi":"10.1108/ajar-04-2023-0128","DOIUrl":"https://doi.org/10.1108/ajar-04-2023-0128","url":null,"abstract":"PurposeThis study investigated the visibility of carbon emissions allowances accounting in the financial reports of 32 clean development mechanism (CDM) projects in the UAE to uncover the obstacles to setting consistent standards for carbon emission accounting. As carbon emissions are monetized as credits, consistent accounting standards can aid decision-makers in the development of carbon emission mitigation strategies.Design/methodology/approachThis study used a grounded theoretical framework for exploring the terms used in the policy documents of international accounting bodies regarding accounting standards and guidelines for carbon emission credits. Raw qualitative data were gathered, and an inductive approach was used by analyzing documents from various sources using the qualitative data text analysis software QDA Miner 6.FindingsThe findings showed that the financial statement reports of the corporations did not include disclosure of the carbon credit account. This omission was due to the lack of global standardization of carbon credit accounts and emission allowance recognition. This may hinder the production of a comprehensive report containing accurate and valuable financial information relevant to all stakeholders.Originality/valueThe study is among the first to use a grounded theoretical framework to investigate whether corporations are applying common standards and guidelines for carbon emissions accounting.","PeriodicalId":514562,"journal":{"name":"Asian Journal of Accounting Research","volume":"9 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-09","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140725561","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The effect of MD&A disclosures on corporate performance: a panel quantile regression analysis MD&A 披露对公司业绩的影响：面板量子回归分析

Asian Journal of Accounting Research Pub Date : 2024-04-02 DOI: 10.1108/ajar-09-2023-0309

Vijay Singh, Himani Singla

{"title":"The effect of MD&A disclosures on corporate performance: a panel quantile regression analysis","authors":"Vijay Singh, Himani Singla","doi":"10.1108/ajar-09-2023-0309","DOIUrl":"https://doi.org/10.1108/ajar-09-2023-0309","url":null,"abstract":"PurposeThe study aims to examine how the information disclosed by the managers in the management discussion and analysis (MD&A) reports varies at the different levels of corporate performance.Design/methodology/approachTo understand this quantile effect, first OLS technique was adopted and then, the quantile regression method was applied to explore the impact of MD&A disclosures on the firm performance across the lower and upper quantiles. The sample size for the study is 490 firms’ year observations for the period 2016–2022.FindingsThe results of the study demonstrate the negative but significant relationship between MD&A disclosures and corporate performance, supporting the two management strategies of “competitive disadvantage” in case of good performance and “management impression strategy” in case of poor performance. Furthermore, with other corporate governance variables, both the size of the board and the number of independent directors on the board are positively significant only in the case of the upper quantile indicating the heterogeneity in the relationship between the performance and the MD&A disclosures. Therefore, the overall findings of the study support that these results contradict the agency theory and the stakeholders’ theory as managers are not acting well as agents on behalf of the investors and work well only when they are controlled by the large board having more independent directors.Originality/valueTo the best of the authors’ knowledge, no study so far has incorporated quantile regression to assess the effect of MD&A disclosures on company performance at various levels of the firm performance, which gives more robust insights about the viewpoint of the managers on the different level of the firm performance. In other words, this study highlights the important information as to how the information provided in the MD&A reports varies as per the good or poor performance of the companies.","PeriodicalId":514562,"journal":{"name":"Asian Journal of Accounting Research","volume":"36 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-04-02","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140352408","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Assessing the asymmetric cost behavior in China 评估中国的不对称成本行为

Asian Journal of Accounting Research Pub Date : 2024-03-29 DOI: 10.1108/ajar-05-2023-0152

Yuxin Shan, Vernon J. Richardson, Peng Cheng

{"title":"Assessing the asymmetric cost behavior in China","authors":"Yuxin Shan, Vernon J. Richardson, Peng Cheng","doi":"10.1108/ajar-05-2023-0152","DOIUrl":"https://doi.org/10.1108/ajar-05-2023-0152","url":null,"abstract":"PurposeA country’s institutional environment influences every facet of its business. This paper aims to identify institutional factors (state ownership, government attention on employment and employees’ educational background) that affect the asymmetric cost behavior in China.Design/methodology/approachUsing 2,570 listed firms’ data between 2002 and 2015, we use empirical models to explore the effects of state ownership, government attention on employment and employees’ educational background on the asymmetric cost behavior in China.FindingsThis study found that the asymmetric cost behavior of central state-owned enterprises (CSOEs) is greater than local state-owned enterprises (LSOEs). Meanwhile, the empirical results show that government attention on employment is reflected in five-year government plans, and employees’ educational backgrounds are positively associated with asymmetric cost behavior.Originality/valueThis study contributes to the economic theory of sticky costs, institutional theory and asymmetric cost behavior literature by providing evidence that shows how government intervention and employee educational background limit the flexibility of corporate cost adjustments. Additionally, this study provides guidance to policymakers by showing how government long-term plans affect firm-level resource adjustment decisions.","PeriodicalId":514562,"journal":{"name":"Asian Journal of Accounting Research","volume":"46 8","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-29","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140368431","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

Risk Management practices and potential fraudulent financial reporting: evidence from Malaysia 风险管理实践与潜在的欺诈性财务报告：来自马来西亚的证据

Asian Journal of Accounting Research Pub Date : 2024-03-20 DOI: 10.1108/ajar-01-2022-0017

M. Madah Marzuki, Wan Zurina Nik Abdul Majid, Hatinah Abu Bakar, Effiezal Aswadi Abdul Wahab, Zuraidah Mohd Sanusi

{"title":"Risk Management practices and potential fraudulent financial reporting: evidence from Malaysia","authors":"M. Madah Marzuki, Wan Zurina Nik Abdul Majid, Hatinah Abu Bakar, Effiezal Aswadi Abdul Wahab, Zuraidah Mohd Sanusi","doi":"10.1108/ajar-01-2022-0017","DOIUrl":"https://doi.org/10.1108/ajar-01-2022-0017","url":null,"abstract":"PurposeThis paper investigates the relationship between risk management practices and potential fraudulent financial reporting in Malaysia by considering recent regulatory reforms of the Malaysian government on risk management practices.Design/methodology/approachThe sample of this study was based on 257 firm-year observations during the 2012–2017 period. This study employed panel-least square regressions with period fixed effects.FindingsThis study found a significant association between risk management activities in the disclosure and potential fraudulent financial reporting. Nevertheless, this study found there is insignificant effect of the risk-management committee in reducing potential of fraudulent financial reporting.Originality/valueThis study is a pioneer research that relates firms’ risk management practices with potential fraudulent financial reporting measured by F-score. Thus, this study provides an insight to regulators on the extent of risk-management practices in deterring potential fraudulent financial reporting which can be used as an input for greater enforcement of risk-management regulations.","PeriodicalId":514562,"journal":{"name":"Asian Journal of Accounting Research","volume":"2 3","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-03-20","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140226437","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

The moderating role of board diversity on the relationship between ownership structure and real earnings management 董事会多样性对所有权结构与实际收益管理之间关系的调节作用

Asian Journal of Accounting Research Pub Date : 2024-02-27 DOI: 10.1108/ajar-10-2022-0307

Aklima Akter, Wan Fadzilah Wan Yusoff, M. Abdul-Hamid

{"title":"The moderating role of board diversity on the relationship between ownership structure and real earnings management","authors":"Aklima Akter, Wan Fadzilah Wan Yusoff, M. Abdul-Hamid","doi":"10.1108/ajar-10-2022-0307","DOIUrl":"https://doi.org/10.1108/ajar-10-2022-0307","url":null,"abstract":"PurposeThis study aims to see the moderating effect of board diversity on the relationship between ownership structure and real earnings management.Design/methodology/approachThis study uses unbalanced panel data of 75 listed energy firms (346 firm-year observations) from three South Asian emerging economies (Bangladesh, India, and Pakistan) from 2015 to 2019. The two-step system GMM estimation is used for data analysis. This study also uses fixed effect regression to obtain robust findings.FindingsThe findings show that firms with a greater ownership concentration and managerial ownership significantly reduce real earnings management. In contrast, the data refute the idea that institutional and foreign ownership affect real earnings management. We also find that board diversity interacts significantly with ownership concentration and managerial ownership, meaning that board diversity moderates the negative link of the primary relationship that reduces real earnings management. On the other hand, board diversity has no interaction with institutional and foreign ownership, implying no moderating effect exists on the primary relationship.Originality/valueTo the best of the authors’ knowledge, this is unique research investigating how different ownership structures affect real earnings management in the emerging nations’ energy sector, which the earlier studies overlook. More specifically, this research focuses on how board diversity moderates the relationships between ownership structure and real earnings management, which could be helpful for future investors.","PeriodicalId":514562,"journal":{"name":"Asian Journal of Accounting Research","volume":"10 10","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-27","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"140426318","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0

A study of accounting mechanism from an ethnic lens; a case of Belis marriage in East Sumba, Indonesia 从种族视角研究会计机制；印度尼西亚东松巴的贝利斯婚姻案例

Asian Journal of Accounting Research Pub Date : 2024-02-06 DOI: 10.1108/ajar-08-2022-0252

Marko S. Hermawan, Andriani Grace Irene Nomleni

{"title":"A study of accounting mechanism from an ethnic lens; a case of Belis marriage in East Sumba, Indonesia","authors":"Marko S. Hermawan, Andriani Grace Irene Nomleni","doi":"10.1108/ajar-08-2022-0252","DOIUrl":"https://doi.org/10.1108/ajar-08-2022-0252","url":null,"abstract":"PurposeThis study describes the accounting mechanism for an ethnic marriage in East Sumba, Indonesia. Blended with a rich culture of Indonesia’s familial piety (Kekeluargaan), the accounting perspective is argued as a root of Indonesia’s norm and plays an important role in defining accounting mechanisms in the Indonesian context.Design/methodology/approachThe study observes the Belis traditional marriage in East Sumba, East Nusa Tenggara, in a qualitative approach. About 12 in-depth interviews from indigenous East Sumba sources, a direct field observation and a historical content analysis were used.FindingsTraditional objects, local caste and spiritual karma are key factors in determining the Belis marital mechanism, which is intertwined with the Kekeluargaan norm. Marriage involves the unification of assets and liabilities bound to the newlyweds and their extended family and neighbors. The Kekeluargaan underpins the cooperation of both sides of the families with the manifestation of the parties concerned and is connected in mutual understanding based on harmony and respect.Practical implicationsThis study suggests that accountants in Indonesia should factor in the organizational cultural context. They can do this by fostering relationships, integrating cultural norms into accounting practices and adopting a broader perspective that considers the impact on multiple stakeholders for more effective accounting.Originality/valueThe value of this study challenges the perspective from a non-western point of view that accounting and Kekeluargaan relate to one another and align the role of culture as a context in accounting.","PeriodicalId":514562,"journal":{"name":"Asian Journal of Accounting Research","volume":"165 4","pages":""},"PeriodicalIF":0.0,"publicationDate":"2024-02-06","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":null,"resultStr":null,"platform":"Semanticscholar","paperid":"139859460","PeriodicalName":null,"FirstCategoryId":null,"ListUrlMain":null,"RegionNum":0,"RegionCategory":"","ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":"","EPubDate":null,"PubModel":null,"JCR":null,"JCRName":null,"Score":null,"Total":0}

引用次数: 0