It is expected that more accounting conservation (environmental uncertainty) reduces manager optimism. Prior research, however, has struggled to establish this relation empirically. Moreover, some evidence points to the possibility that the manager optimism is lower for firms with more accounting conservation. In this paper, the author examine the link between accounting conservation, environme...

Some of the difficulties and misunderstandings that happen in accounting theory, practice, regulation and education are grounded in language and linguistics. As an illustration of this the Persian equivalent of 'accounting' is linguistically analysed to reveal how a mistranslation may cause difficulties in understanding and improving Iranian Accounting. This paper shows how Hesaabdaaree is not ...

middle east countries have begun to implement economic reforms to stimulate private investment, promote economic growth and support the transition to market economy. although, it is difficult to define the direct impact of the accounting system reform on economic transformation, as there are many other conditions that have influence on the transition process. however, with the central position ...

The goal of this study is to examine how big data and analysis have affected the accounting process in Palestine. For study's objectives, 147 questionnaires were issued Palestinians working auditing, internal control, academics who specialize analysis. More than one hundred individuals took survey. Moreover, half people participated Additionally, research tried validate theory. researcher used ...

a growing interest has arisen among accountants in understanding accounting in relation to the entire business decision process. they questioned such factors as the role of accounting in the whole complex process of decision making in business and what effects, if any, different accounting methods have on this decision process. this article presents a theoretical analysis of the relationship be...

The objective of the research is to clarify what Blockchain technique is and the developments of its various uses, and identify the accounting perspective of this technique and the possibility of using it in accounting work. It also aims at demonstrating how to utilize its Blockchain technique in accounting information systems, and identify the most important potential effects of the use of tec...