Do cultural differences deter or facilitate accounting-manipulation practices propagated across countries? While firms attempt to operate in countries that offer the best opportunities to maximize returns on their investments, their managers’ acquaintance with different practices at foreign subsidiaries generates contagion effects that eventually influence the firms’ opportunistic accounting de...

the main objective of the present survey is to conduct a comparative analysis of the challenges of the performance evaluation system in two private and public sectors and their impact on effectiveness of human resources management practices. this survey was conducted using the field-descriptive method. the historical study method was used to collect theoretical subjects and the field study meth...

background although iranian women increasingly attend hospitals for childbirth, no information is available on programs and practices related to infection control in labor and delivery units. conclusions the results of this study revealed a need for development of appropriate policies and protocols for infection control practices in labor and delivery units and also midwives training on clean d...

Purpose: The aim of this study is to examine how entrepreneurial orientation (EO) and the use of management accounting practices (MAPs) in decision making affects the profitability of SMEs, and also to analyze the extent to which EO and the use of MAPs affects profitability differently in growing and non-growing SMEs. Design/Methodology/Approach: The paper employs an empirical investigation whi...

Competitive and skilled management accountants are needed for the companies' survival in an ever-changing world and also a world without borders. Therefore, the problem is what components in a decision maker brings out the best decision. Since learning is continuous and continuous learning is essential in an ever changing world in order for the company to survive. The aim of this study is to de...

It is worth mentioning that the proper implementation of accounting practices provides a good opportunity for firms to compete in market order offer qualitative products and services, which have affordable prices consumers (Nugroho et al., 2022). The main purpose this study overview impacts some manufacturing companies Albania. To carry out study, questionnaires distributed cities Durrës Tirana...