Open Access. Powered by Scholars. Published by Universities.®
- Institution
-
- University of Mississippi (14640)
- Singapore Management University (642)
- Al-Muthanna University (374)
- Brigham Young University (276)
- De La Salle University (239)
-
- Universitas Indonesia (203)
- University of Nebraska - Lincoln (182)
- Walden University (144)
- Universitas Padjadjaran (135)
- MMU Press (113)
- Marquette University (88)
- Kennesaw State University (83)
- Illinois State University (72)
- University of Arkansas, Fayetteville (67)
- Claremont Colleges (60)
- University of Richmond (46)
- Bryant University (44)
- East Tennessee State University (43)
- Liberty University (43)
- University of New Hampshire (43)
- Western Kentucky University (43)
- Stephen F. Austin State University (40)
- Technological University Dublin (40)
- University of Texas Rio Grande Valley (39)
- Georgia Southern University (37)
- Montclair State University (35)
- University of Dayton (33)
- University of Central Florida (32)
- San Jose State University (29)
- Sacred Heart University (28)
- Keyword
-
- Etc (905)
- Questions (878)
- Accounting -- Examinations (830)
- Books -- Reviews (493)
- Accounting firms -- Management (377)
-
- American Institute of Certified Public Accountants (365)
- Accounting -- Bibliography (328)
- Accounting (312)
- American Institute of Accountants (216)
- Income tax -- United States (208)
- Accounting -- Study and teaching (205)
- Etc. (204)
- Auditing (172)
- Taxation -- Law and legislation -- United States (170)
- Accountants -- Professional ethics (162)
- Auditing -- Standards -- United States (153)
- Finance (152)
- Accounting -- Vocational guidance (140)
- Accounting -- Societies (131)
- Financial statements (131)
- Accounting -- Bibliographies (119)
- Manuals (115)
- Accounting -- Terminology (97)
- Accounting -- Law and legislation -- United States (95)
- Accounting -- Standards -- United States (94)
- American Association of Public Accountants (93)
- Defense contracts (88)
- Accounting firms -- Management; Accounting -- Societies (77)
- Accounting -- Periodicals; Tax planning -- Periodicals (74)
- Accounting -- Law and Legislation -- United States (73)
- Publication Year
- Publication
-
- Journal of Accountancy (6801)
- Newsletters (1026)
- Woman C.P.A. (941)
- Accounting Historians Journal (847)
- Association Sections, Divisions, Boards, Teams (797)
-
- Guides, Handbooks and Manuals (718)
- Accounting Historians Notebook (565)
- Research Collection School Of Accountancy (544)
- Muthanna Journal of Administrative and Economics Sciences (374)
- Honors Theses (293)
- Industry Guides (AAGs), Risk Alerts, and Checklists (289)
- Faculty Publications (287)
- Haskins and Sells Publications (237)
- Tax Adviser (237)
- DLSU Business & Economics Review (234)
- Exposure Drafts, Comment Letters, and Statements of Position (218)
- Journal of Actuarial Practice (1993–2006) (176)
- Touche Ross Publications (166)
- Individual and Corporate Publications (158)
- Walden Dissertations and Doctoral Studies (143)
- Accounting Hall of Fame Brochures (140)
- Journal of Accounting Auditing and Business (135)
- Management Services: A Magazine of Planning, Systems, and Controls (131)
- AICPA Professional Standards (128)
- Proceedings of the University of Kansas Symposium on Auditing Problems (120)
- Examinations and Study (119)
- International Journal of Management, Finance and Accounting (113)
- AICPA Annual Reports (112)
- Accounting Faculty Publications (103)
- American Institute of Accountants (101)
- Publication Type
- File Type
Articles 271 - 300 of 18895
Full-Text Articles in Entire DC Network
The Impact Of Organizational Sustainability On Improving Companies’ Financial Performance (Applied To The Southern Refineries Company.), Thaer Khalaf Khashan
The Impact Of Organizational Sustainability On Improving Companies’ Financial Performance (Applied To The Southern Refineries Company.), Thaer Khalaf Khashan
Muthanna Journal of Administrative and Economics Sciences
The impact of organizational sustainability on improving companies' financial performance, applied to the Southern Refineries Company. The research aims to explore the impact oforganizational companies' financial performance. The research variables were organizational sustainability as an independent variable with its three dimensions (economic sustainability, social sustainability, and environmental sustainability), and improving financial performance as a dependent variable. To achieve the research objectives, the descriptive analytical approach was adopted. A questionnaire was used as a tool for data collection. The questionnaire was distributed to a random sample of (400) individuals from the employees of the Southern Refineries Company, (388) questionnaires were retrieved, …
The Impact Of Implementing Good Governance Principles On The Quality Of University Education: An Analytical Study Of The Opinions Of A Sample Of Employees At Sawa Private University, Thanaa Hussein Jalil Al-Khuzaie
The Impact Of Implementing Good Governance Principles On The Quality Of University Education: An Analytical Study Of The Opinions Of A Sample Of Employees At Sawa Private University, Thanaa Hussein Jalil Al-Khuzaie
Muthanna Journal of Administrative and Economics Sciences
This study aims to analyze the impact of applying good governance principles—such as transparency, accountability, participation, and the rule of law—within higher education institutions on the quality of university education, by examining the relationship between these principles and academic and administrative quality indicators. The study population comprised academic and administrative staff at Al-Sahel Private University. A stratified random sample of 75 participants was selected from the university. Data were analyzed using descriptive statistics (mean, standard deviation), Pearson correlation coefficient, and coefficient of variation. The instrument’s reliability was assessed using Cronbach’s alpha, and factor analysis was conducted. Hypotheses were tested using …
The Role Of Transformational Leadership In Achieving Strategic Recovery: A Survey Study Of The Opinions Of A Sample Of Directors In The General Directorate Of Education In Nineveh Governorate, Mariam Moneim Malallah Al-Halawajy
The Role Of Transformational Leadership In Achieving Strategic Recovery: A Survey Study Of The Opinions Of A Sample Of Directors In The General Directorate Of Education In Nineveh Governorate, Mariam Moneim Malallah Al-Halawajy
Muthanna Journal of Administrative and Economics Sciences
The current study aims to shed light on the role of transformational leadership as an independent variable, embodied in four dimensions (idealized influence, inspirational motivation, intellectual stimulation, and individualized consideration), in achieving strategic recovery as a dependent variable, represented by three dimensions (apology, compensation, and rapid response) at the General Directorate of Education in Nineveh Governorate. To achieve the objectives of the study, the descriptive–analytical approach was adopted as a methodological framework to accurately observe and analyze relationships. A validated questionnaire was designed for data collection and distributed to a sample of managers working in the Directorate, numbering (98). The …
The Role Of Fuzzy Logic In Cost-Volume-Profit Analysis, Ahmed Imad Abed Al-Atabe, Mohammed Wafi Abbas Al-Shammar
The Role Of Fuzzy Logic In Cost-Volume-Profit Analysis, Ahmed Imad Abed Al-Atabe, Mohammed Wafi Abbas Al-Shammar
Muthanna Journal of Administrative and Economics Sciences
Cost-volume-profit analysis (CVP) is one of the most important basic tools in management accounting. It enables understanding the relationship between three key elements: costs, volume, and profit level. The problem with this research is that this type of analysis, in its traditional form, uses clear and fixed data, such as the variable cost per unit, total fixed costs, selling price, or sales volume, which can be accurately determined. However, these assumptions do not accurately reflect practical reality, which is often characterized by uncertainty and fluctuations. The research aims to utilize an artificial intelligence tool, fuzzy logic, as a more flexible …
The Impact Of Strategic Mindset On Competitive Pressures A Field Study At The Kronje Beverage Group, Dalal Salih Mahdi, Qadisiya Said Jabr
The Impact Of Strategic Mindset On Competitive Pressures A Field Study At The Kronje Beverage Group, Dalal Salih Mahdi, Qadisiya Said Jabr
Muthanna Journal of Administrative and Economics Sciences
This research examines the impact of the strategic mindset (systems thinking, reframing, and deep thinking) on competitive pressures In the Kronje Group for beverage production. The descriptive analytical approach was adopted, collecting data using a questionnaire and analyzing it to express the opinions of a sample of leaders in the Kronje Group, which produces various beverages. The data was collected using a questionnaire based on a five-point Likert scale. A purposive sample of (60) managers was selected to represent the original population of (92) managers. The focus was on senior management leaders, including managers, assistants, and heads of departments, divisions, …
Esg Reporting And Market Capitalization In Asia: The Role Of National Cultural Values, Anggelia Syahputri, Mirza Khayhan Asyitiyani, Risda Nurmayanti
Esg Reporting And Market Capitalization In Asia: The Role Of National Cultural Values, Anggelia Syahputri, Mirza Khayhan Asyitiyani, Risda Nurmayanti
Jurnal Akuntansi dan Keuangan Indonesia
Background: The discussion around sustainability issues is advancing in Asia, highlighting ESG disclosure as a critical competitive advantage for companies. Corporate ESG disclosure can influence investment decisions as investors seek information on companies' ESG practices. Method: This study examines the impact of ESG reporting on market capitalization and the moderating role of Hofstede's cultural values. The analysis is based on panel data from listed firms in nine Asian countries (Indonesia, Malaysia, Thailand, the Philippines, Singapore, India, Taiwan, Japan, and China) over the period 2018–2023. Findings: The findings show a positive relationship between cumulative ESG scores and market capitalization in both …
Digital Transformation And Its Role In Achieving Sustainable Competitive Advantage: Entrepreneurial Capabilities As A Mediating Variable – An Analytical Study Of A Group Of Private Banks, Kamal Kadhim Al-Hassani, Ali Matar Abd
Digital Transformation And Its Role In Achieving Sustainable Competitive Advantage: Entrepreneurial Capabilities As A Mediating Variable – An Analytical Study Of A Group Of Private Banks, Kamal Kadhim Al-Hassani, Ali Matar Abd
Muthanna Journal of Administrative and Economics Sciences
This study aims to explore the mediating role of entrepreneurial capabilities in the relationship between digital transformation and competitive advantage in the Iraqi banking sector. The study adopted a descriptive-analytical approach, and data were collected through questionnaires distributed to 235 managers in private banks in Iraq, using a structured survey instrument. Structural Equation Modeling (SEM) was employed via AMOS v.25 to analyze the data and test the hypothesized relationships. The results revealed a statistically significant positive relationship between digital transformation and competitive advantage, highlighting the pivotal role of digital transformation in enhancing banks’ ability to achieve competitive superiority. More importantly, …
Career Development And Its Role In Organizational Commitment: An Analytical Survey Of The Opinions Of A Sample Of Employees At Al-Zahrawi Surgical Hospital/Maysan, Salem Haider Resen
Career Development And Its Role In Organizational Commitment: An Analytical Survey Of The Opinions Of A Sample Of Employees At Al-Zahrawi Surgical Hospital/Maysan, Salem Haider Resen
Muthanna Journal of Administrative and Economics Sciences
The research aims to reveal the role of career development in its dimensions (training, promotions, career planning) in enhancing organizational commitment, as the research problem was embodied in knowing the role played by career development in the organizational commitment of employees at Al-Zahrawi Surgical Hospital/Maysan? To achieve this, the research relied on a main hypothesis that (there is no statistically significant correlation or effect between career development and organizational commitment). The importance of the research is highlighted by its contribution to the development of human resources strategies to achieve organizational stability at the level of the Iraqi environment. On the …
The Impact Of Using Management Information System On Enhancing Intelligent Organizations: An Exploratory Study Of The Opinions Of A Sample Of Faculty Members At The College Of Administration And Economics – University Of Mosul, Ali Jasim Shalash
Muthanna Journal of Administrative and Economics Sciences
The present study seeks to investigate the effect of the dimensions of the Management Information System (MIS) on fostering intelligent organizations, through analyzing the relationship between the system’s components (organization, human resources, information technology, and data/information) and the level of organizational intelligence. The research employed a descriptive–analytical methodology, with data collected from a sample of 88 faculty members at the College of Administration and Economics, utilizing a scientifically designed questionnaire. The results indicated a strong and statistically significant correlation between all MIS dimensions and the development of intelligent organizations, with the system accounting for 43.3% of the variance in organizational …
The Impact Of Psychological Sustainability On The Strategic Agility System: The Role Of Design Thinking : An Analytical Study Of Technical Opinions From Senior Officials At Several Private Universities In Basra Governorate, Iman Hato Jahlol, Muhammed Nabeel Al-Salim
The Impact Of Psychological Sustainability On The Strategic Agility System: The Role Of Design Thinking : An Analytical Study Of Technical Opinions From Senior Officials At Several Private Universities In Basra Governorate, Iman Hato Jahlol, Muhammed Nabeel Al-Salim
Muthanna Journal of Administrative and Economics Sciences
This study seeks to address the limited ability of private colleges in Basra Governorate to cope with organizational and educational challenges by examining the relationship between employees’ psychological well-being (faculty members and administrators) and strategic agility, while testing the mediating role of design thinking. The study adopted a descriptive–analytical approach and employed validated scales: Ryff (1989) for psychological well-being, Ergin (2024) for design thinking, and Doz & Kosonen (2008) for strategic agility. The sample consisted of 196 participants selected through stratified random sampling. The study was guided by a main hypothesis stating that the combined dimensions of psychological well-being (purpose …
The Role Of Expert Systems In Enhancing Organizational Performance In Hotel Organizations A Descriptive–Analytical Study Of The Opinions Of A Sample Of Managers And Employees In First-Class Hotels In Erbil Governorate, Dr. Hassan Odah Ghdaab
Muthanna Journal of Administrative and Economics Sciences
The study aimed to identify the role of expert systems as an independent variable with its dimensions (hardware, software, knowledge engineer) in enhancing organizational performance as a dependent variable. The research problem emerged through the need to determine the role of expert systems in improving organizational performance if adopted by managers and employees in the surveyed hotel organizations. A hypothetical model was presented to test the main and sub-hypotheses and to answer the research questions. The study focused on five-star hotels, with the research population consisting of managers and employees in hotel organizations in Erbil Governorate, specifically: (Erbil Quartz Hotel, …
Sustainable Development In The Islamic Economy Between Theoretical Foundations And Practical Application, Dr. Ahmed Abbas Abdalhussein
Sustainable Development In The Islamic Economy Between Theoretical Foundations And Practical Application, Dr. Ahmed Abbas Abdalhussein
Muthanna Journal of Administrative and Economics Sciences
This research aims to examine the implications of the Islamic vision of sustainable development and to identify the way Islamic law has addressed its environmental, economic, and social dimensions. This is achieved by examining evidence from the Prophet’s biography, which includes foundations that align, in some cases, with the goals of sustainable development, while also encompassing more comprehensive foundations for achieving sustainability. This is particularly true given that these foundations and principles are consistent with Islamic societies, as well as defining the responsibilities of the individual, society, and the state within the framework of the exalted status that God Almighty …
Total Quality Management And Its Relationship With Organizational Efficiency Through The Mediating Role Of Benchmarking –An Exploratory Study At The Hartha Thermal Power Station For Electric Power Generation, Dhuha Nadhem Abdullah Al-Maliki, Dr. Zainab Shallal Akkar Jaber
Total Quality Management And Its Relationship With Organizational Efficiency Through The Mediating Role Of Benchmarking –An Exploratory Study At The Hartha Thermal Power Station For Electric Power Generation, Dhuha Nadhem Abdullah Al-Maliki, Dr. Zainab Shallal Akkar Jaber
Muthanna Journal of Administrative and Economics Sciences
Public service organizations face increasing challenges in achieving organizational efficiency and sustainable excellence despite adopting quality initiatives. This is attributed to the limited integration of Total Quality Management (TQM) and benchmarking as pivotal tools in the continuous improvement process. This study aims to analyze the role of TQM, with its dimensions of (top management commitment, process management, training and capacity building, data-driven decision-making, and employee engagement), in enhancing organizational efficiency, while also examining the mediating role of benchmarking in this relationship. The study employed a descriptive-analytical approach and included a sample of 270 employees at the Al-Haritha Thermal Power Plant …
Washington Report: Responsibilities Statement No. 10, Thomas R. Hanley
Washington Report: Responsibilities Statement No. 10, Thomas R. Hanley
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 5, Number 12, December 1974, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 5, Number 12, December 1974, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Voluntary Aspects Of Involuntary Conversions, Eli Gerver
Voluntary Aspects Of Involuntary Conversions, Eli Gerver
Tax Adviser
No abstract provided.
Tax Clinic, William L. Raby
Professions At Work: Tax Division Activities 1974-75 A Review And Forecast, Joel M. Forster, American Institute Of Certified Public Accountants. Federal Tax Division
Professions At Work: Tax Division Activities 1974-75 A Review And Forecast, Joel M. Forster, American Institute Of Certified Public Accountants. Federal Tax Division
Tax Adviser
No abstract provided.
Role Of The Accountant In Tax Fraud Cases, Richard S. Helstein, Jules Ritholz
Role Of The Accountant In Tax Fraud Cases, Richard S. Helstein, Jules Ritholz
Tax Adviser
No abstract provided.
The Tax Adviser, Volume 5, Number 8, August 1974, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 5, Number 8, August 1974, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Partnership Records Lose Fifth Amendment Protection, Paul P. Lipton
Partnership Records Lose Fifth Amendment Protection, Paul P. Lipton
Tax Adviser
No abstract provided.
The Conditional Nature Of The Value Premium: Interaction And Cross-Sectional Evidence Across Market Regimes, Samuel L. Klein
The Conditional Nature Of The Value Premium: Interaction And Cross-Sectional Evidence Across Market Regimes, Samuel L. Klein
Honors Thesis
This thesis examines why value-based investment strategies generate strong returns in some environments yet weaken or collapse in others. Regressions test whether the performance of the book-to-market ratio depends on the investor’s perception of financial health as defined by F-Score and accruals. Across additive regressions, interaction models, cross-sectionals, and heatmap visualizations, a consistent mechanism emerges. The book-to-market effect is strongest when financial information is neither highly reliable nor severely distressed. In these “moderate-quality” environments, investors struggle to fully distinguish the transitory components of earnings from their persistent counterparts. This makes valuation ratios particularly influential. Accrual intensity and financial strength jointly …
The Tax Adviser, Volume 5, Number 7, July 1974, American Institute Of Certified Public Accountants
The Tax Adviser, Volume 5, Number 7, July 1974, American Institute Of Certified Public Accountants
Tax Adviser
No abstract provided.
Proposed Regulations On Restricted Compensation, Stuart R. Josephs, Jeffrey M. Weiner, J. Ronald Barnett
Proposed Regulations On Restricted Compensation, Stuart R. Josephs, Jeffrey M. Weiner, J. Ronald Barnett
Tax Adviser
No abstract provided.
Gary John Previts [Inducted 2011], American Accounting Association
Gary John Previts [Inducted 2011], American Accounting Association
Accounting Hall of Fame Brochures
No abstract provided.
William Welling Werntz [Inducted 1968], American Accounting Association
William Welling Werntz [Inducted 1968], American Accounting Association
Accounting Hall of Fame Brochures
No abstract provided.
Yuji Ijiri [Inducted 1989], American Accounting Association
Yuji Ijiri [Inducted 1989], American Accounting Association
Accounting Hall of Fame Brochures
No abstract provided.
Norton Moore Bedford [Inducted 1988], American Accounting Association
Norton Moore Bedford [Inducted 1988], American Accounting Association
Accounting Hall of Fame Brochures
No abstract provided.
Oscar Strand Gellein [Inducted 1985], American Accounting Association
Oscar Strand Gellein [Inducted 1985], American Accounting Association
Accounting Hall of Fame Brochures
No abstract provided.
Sidney Davidson [Inducted 1983], American Accounting Association
Sidney Davidson [Inducted 1983], American Accounting Association
Accounting Hall of Fame Brochures
No abstract provided.