259 results

Determinants of artificial intelligence literacy among accounting students

Camila Helfenstein; Alison Martins Meurer; Sayuri Unoki de Azevedo

Contabilitate şi Informatică de Gestiune, Vol. 25 No. 3 · 2026 · English · DOAJ

Research Question: What are the determinants of artificial intelligence (AI) literacy among accounting students? Motivation: This study is grounded in the importance of developing AI literacy for research, education, and the accounting profession. Although its consequences, theoretical aspects, and…

Critical success factors for management accounting digitalisation: A structured literature review and evidence from practitioners

Sînziana-Maria Rîndașu; Cristina-Gabriela Grimescu (Guțu)

Contabilitate şi Informatică de Gestiune, Vol. 25 No. 2 · 2026 · English · DOAJ

Research Question: What are the critical success factors (CSFs) in the digitalization of the management accounting processes? Motivation: As the advancements in the information technology sector provide companies with a series of tools to be leveraged in creating competitive advantages, it is…

The impact of artificial intelligence on enhancing compliance with International Accounting Education Standards (IES 2-6): Evidence from Algerian universities

Wafa Ahmouda; Abdelmadjid Mouzarine

Contabilitate şi Informatică de Gestiune, Vol. 25 No. 2 · 2026 · English · DOAJ

Research Question: Does the integration of artificial intelligence (AI) into accounting education influence Algerian universities’ compliance with the International Accounting Education Standards (IES 2–6)? Motivation: Although AI in Education is attracting global attention, there is little…

Factors influencing the association between CEO change and creative accounting practices in Bangladesh

Ruksana Parvin

Contabilitate şi Informatică de Gestiune, Vol. 25 No. 2 · 2026 · English · DOAJ

Objective: The article’s objective is to identify potential factors influencing the association between CEO change and creative accounting practices in Bangladesh, based on opinions of experts. Methodology: We collected data in 2025 from 102 respondents who are academicians, chartered accountants…

The relationship between corporate governance mechanisms and financial performance

Mădălina Preda; Alexandra Ștefan

Contabilitate şi Informatică de Gestiune, Vol. 25 No. 2 · 2026 · English · DOAJ

Research Question: What is the influence exerted by the characteristics of the board of directors on financial performance? To what extent do the characteristics of the audit committee contribute to financial performance? Motivation: In a business environment marked by rapid technological…

AI in auditing: Drivers and barriers to its adoption and the sociomaterial reconfiguration of the auditor’s role

Marcio Fernando da Silva; Ariel Behr; Fernanda da Silva Momo et al.

Contabilitate şi Informatică de Gestiune, Vol. 25 No. 2 · 2026 · English · DOAJ

Research Question: What are the drivers and inhibitors of Artificial Intelligence (AI) use in auditing, and how does AI reconfigure the auditor’s role? Motivation: The adoption of Artificial Intelligence (AI) in auditing has advanced rapidly, transforming processes, resources, and professional…

Book review: Handbook of Accounting, Accountability and Governance, Edited by Garry D. Carnegie and Christopher J. Napier

Elena-Mirela Nichita

Contabilitate şi Informatică de Gestiune, Vol. 24 No. 3 · 2025 · English · DOAJ

Sustainability Reporting and corporate governance in the European energy sector

Andreea Dinu

Contabilitate şi Informatică de Gestiune, Vol. 24 No. 3 · 2025 · English · DOAJ

Research Questions: How do selected companies present their materiality assessment policies in their annual reports? What are the selected company’s due diligence processes? How do selected companies engage with their stakeholders? Do the selected companies have sustainability committees? Is there…

Adoption of Robotic Process Automation in the accounting area by a cooperative credit system: Metrics and motivators

Tailane Dias Rovaris; Fernanda da Silva Momo; Giovana Sordi Schiavi et al.

Contabilitate şi Informatică de Gestiune, Vol. 24 No. 3 · 2025 · English · DOAJ

Research Question: What metrics guide the decision to adopt Robotic Process Automation in the accounting area of a Cooperative Credit System from the viewpoint of TOE framework? Motivation: The research seeks to fill the gaps in the literature regarding the criteria and challenges involved in RPA…

Implementing AI in auditing in organizations

Kishore Singh; Mario Bojilov; Peter Best

Contabilitate şi Informatică de Gestiune, Vol. 24 No. 3 · 2025 · English · DOAJ

Research Question: What are the challenges to implementing AI in organizations and how can they be overcome? Motivation: The rapid growth of artificial intelligence (AI) presents both opportunities and challenges for organizations. While AI can enhance efficiency, accuracy, and strategic…

Impact of CEO characteristics on corporate tax avoidance: GMM approach in French listed firms

Anissa Dakhli; Zouhaira Khelil

Contabilitate şi Informatică de Gestiune, Vol. 24 No. 3 · 2025 · English · DOAJ

Research Question: How do CEO characteristics affect corporate tax avoidance level? Motivation: Few studies have addressed this topic in the French context. In addition, this research investigates the combined effect on tax avoidance of CEO characteristics. Indeed, prior studies analyzed each…

Direct entry students in UK higher education: lived learning experiences and a sense of belonging amidst crisis environments

Nadia Gulko; Madiha Sarwar; Catriona Hyde

Contabilitate şi Informatică de Gestiune, Vol. 24 No. 3 · 2025 · English · DOAJ

Research Question: How do direct entry accounting students perceive their experiences during a period of unprecedented disruption to the higher education environment caused by the pandemic? Motivation: With the internationalisation of higher education and the fact that UK Universities have become a…

A bibliometric analysis of literature on accounting information systems: trends, future and direction

Justice Stephen Tetteh Zotorvie; James Dickson Fiagborlo; Edward Sedzro

Contabilitate şi Informatică de Gestiune, Vol. 24 No. 2 · 2025 · English · DOAJ

Research Questions: What has been the trend and development in research publications concerning Accounting Information Systems (AIS) over the past decade? Which authors, countries, and scholarly journals have made significant contributions to the body of AIS literature? What are the key thematic…

Applying forecasting methods to accrual-based and cash-based ratio analysis

Alexey Litvinenko; Anna Litvinenko; Samuli Saarinen

Contabilitate şi Informatică de Gestiune, Vol. 24 No. 2 · 2025 · English · DOAJ

Research Questions: Which of the forecasting methods (SMA, ARIMA, ES) is the most informative? Can forecasting methods be used to verify each other's results? How do the manipulations in historical data affect the forecasting of accrual and cash ratios? Motivation: addressing the challenge of…

The effect of IFRS 15 mandatory adoption on earnings management: Evidence from firms listed on the STOXX Europe 600 Index

Imen Mahfoudh; Sameh Kobbi-Fakhfakh

Contabilitate şi Informatică de Gestiune, Vol. 24 No. 2 · 2025 · English · DOAJ

Research Question: Does the mandatory adoption of International Financial Reporting Standard (IFRS) 15 "Revenue from contracts with customers” affect earnings quality? Motivation: This study adds to the empirical literature on the effects of IFRS implementation on earnings quality by examining a…

The effect of audit market deregulation on audit competition and quality

Marios Fasoulas; Evangelos Chytis

Contabilitate şi Informatică de Gestiune, Vol. 24 No. 1 · 2025 · English · DOAJ

Purpose: This paper examines the effect of minimum audit fee reserve deregulation on audit quality. Specifically, we examine the impact of the 2011 audit fee deregulation in Greece. Design/methodology/approach: Our sample consists of 120 firms listed on the Athens Stock Exchange, from twelve…

Ownership concentration and risk disclosure quality in the Tunisian context: Evidence from the pre- and during COVID19 periods

Ikhlass Amous; Ahmed Chabchoub

Contabilitate şi Informatică de Gestiune, Vol. 24 No. 2 · 2025 · English · DOAJ

Research question: How does ownership concentration impact risk disclosure quality in Tunisian listed companies before and during the Covid19 pandemic, and how does board gender diversity moderate this relationship? Motive: Building mainly on the findings of Haj Salem et al. (2019) who studied the…

The influence of corporate governance mechanisms on financial performance. Is gender diversity a relevant board characteristic?

Raluca Andreea Achim; Camelia Iuliana Lungu

Contabilitate şi Informatică de Gestiune, Vol. 24 No. 1 · 2025 · English · DOAJ

Research Questions: To what extent is the financial performance of Romanian listed companies influenced by corporate governance mechanisms? Does a higher proportion of women on boards of directors lead to better financial performance in listed companies? Motivation: As a consequence of the…

The impact of tax audits on tax avoidance levels: the moderating role of audit quality

Sabrine Hamrouni; Ines Menchaoui

Contabilitate şi Informatică de Gestiune, Vol. 24 No. 2 · 2025 · English · DOAJ

Research Question: Does an audit cause companies to change their tax strategies, becoming less or more aggressive? Is this relationship more pronounced when audited by a Big Four firm? Motivation: This study was inspired by Leung et al. (2019), who examined the impact of legal effects on tax…

Do state-controlled banks pay more or less taxes? Evidence for Brazil

Luiz Cláudio de Carvalho Mauro; Sérgio Jurandyr Machado; Mathias Schneid Tessmann et al.

Contabilitate şi Informatică de Gestiune, Vol. 24 No. 2 · 2025 · English · DOAJ

Research Question: Do Brazilian publicly-controlled banks pay less taxes than privately-controlled banks? Motivation: Common sense in society might assume that there is a principal-agent conflict whereby publicly-controlled banks would pay less taxes than privately-controlled banks. At the same…