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Showing 7 of 7 academic articles

CSR, Digital Transformation, and Internal Control: Three-Way Interaction Effect on the Firm Value of Chinese Listed Companies

Jae Wook Yoo, Bu Fan, Yu Jin Chang • Systems (2024)

CSR has become a key issue for the qualitative growth of the Chinese economy, while digital transformation has emerged as a crucial strategy for enhancing company competitiveness. Thus, the complex impact of CSR and digital transformation o...

DOAJ Open Access (DOAJ) DOI: 10.3390/systems12070236

Editorial

Anna Szychta • Zeszyty Teoretyczne Rachunkowości (2025)

Dear Authors and Readers,The closing issue of “Zeszyty Teoretyczne Rachunkowości” (ZTR, “The Theoretical Journal of Accounting”) for 2025, vol. 49, number 4, once again provides an engaging and multidimensional review of contemporary resear...

DOAJ Open Access (DOAJ) DOI: 10.5604/01.3001.0055.5421

Factors Affecting Quality of Accounting Information and its impact on local government fixed assets management's effectiveness: A study on Local Government of Indonesia

Fitra Dharma, Mega Metalia, Sari Indah Oktanti Sembiring • The Indonesian Journal of Accounting Research (2023)

Inseparable from managing regional fixed assets is the quality of information or data utilized by each unit. The quality of accounting information in government is heavily dependent on the leadership's commitment, the effectiveness of inter...

DOAJ Open Access (DOAJ) DOI: 10.33312/ijar.636

Review on the Role of Corporate Governance and Internal Control System on Firms’ Financial Performance

Omar Turki Hazzaa, Dewi Fariha Abdullah, Adel Mohammed Dhahebi • Asian Journal of Accounting Perspectives (2022)

Research aim: This research analyses the systematic review of the literature (2015–2021) concerning corporate governance, internal control system, and their impact on financial performance. This study brings about several findings on the ro...

DOAJ Open Access (DOAJ) DOI: 10.22452/AJAP.vol15no1.1

Assessing Corruption in Agricultural Cooperatives: Differences in the Perceived Level of Corruption Using Microdata

Castro Conceição, Moreira Tiago • Studies in Business and Economics (2022)

The agricultural branch of the Portuguese cooperative sector assumes an important role in rural development and in the inter-cooperation with local, regional, national, and international structures. Given the principles and values that guid...

DOAJ Open Access (DOAJ) DOI: 10.2478/sbe-2022-0025