Determinants of intention to use FinTechs services by accounting students: a mixed methods approach by Anderson Betti Frare, Carla Milena Gonçalves Fernandes, Mariele Castro dos Santos, Alexandre Costa Quintana

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Comptabilité et réalité financière : quelques observations autour d’un registre comptable de l’abbaye Saint-Amand de Rouen (1387/8-1397) by Isabelle Theiller

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A study of positive accounting practice by Hisar Pangaribuan, Jenny Sihombing, Wing Wahyu Winarno, Denok Sunarsi

Subjects: “…behavioral, accounting conservatism, ownership, debt covenant, political cost…”
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Implications des consultants qualité dans l’institutionnalisation du nouveau mode de pilotage du système éducatif chilien by Manuel González Carpanetti, Gilles Monceau

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Monitoramento participativo e accountability governamental: o estudo de caso do “Cuidando de Meu Bairro” by Ivan Trizi Amorim, Gisele Craveiro, Jorge Machado

Subjects: “…accountability…”
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Accounting Controls and Quality of Financial Reporting by Yusuf Alabi Olumoh

Subjects: “…accounting controls…”
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TO THE QUESTION OF MAXIMIZING THE ENTERPRISES EFFICIENCY by V. Vasyaycheva

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Analysing the influence of accounting conventions on the financial performance of commercial banks in Kenya by Mercy Wangari Macharia, Martin Onsiro Ronald

Subjects: “…accounting conventions…”
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THE DEVELOPMENT OF METHODOLOGICAL AND ORGANIZATIONAL ASPECTS OF INTERNAL CONTROL OF TAXES AND TAX ACCOUNTING by T. Rogulenko

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Trusting the trustless blockchain for its adoption in accounting: theorizing the mediating role of technology-organization-environment framework by Sujata Seshadrinathan, Shalini Chandra

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THE EVOLUTION OF THE ENERGY SYSTEMS OF UKRAINE AND THE ORGANIZATION OF MANAGEMENT ACCOUNTING IN ENERGY COMPANIES IN CONDITIONS OF RISK by Liubov Gutsalenko, Oleksandr Hutsalenko, Uliana Marchuk, Serhiy Zabolotnyy

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Behavioural bias in investment decisions: moderate role of self-control by Muhadjir Anwar, Sulastri Irbayuni, Ira Wikartika, Heri Pratikto

Subjects: “…loss aversion, mental accounting, self control, and investment decision…”
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E-business Development: The Comparative Study of the Czech Republic and the Ukraine by Victoriya Kulyk, Dagmar Škodová Parmová

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Être engagé et s’engager dans la responsabilité d’adjoint d’établissement by Simon Mallard, Gwénola Réto, Rozenn Décret-Rouillard

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UNCOVERING TRANSPARENCY IN BIODIVERSITY ACCOUNTING STANDARDS IN INDONESIA’S MINING SECTOR by Simon Nisja Putra Zai, Yuni Pristiwati Noer Widianingsih

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Um registo de contabilidade medieval do Mosteiro de S. Jorge de Coimbra (1257-1259) by Saul António Gomes

Subjects: “…monastic accounting; monastery of Saint Georges of Coimbra; regular canons…”
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THE ESSENCE OF FIXED ASSETS AS PROPERTY ACCOUNTING by T. Rogulenko, E. Egorova

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Écrits comptables et commerce interreligieux : les cas des registres d'Ugo Teralh de Forcalquier et de la compagnie Datini (xive-xve siècles) by Ingrid Houssaye Michienzi, Judith Olszowy-Schlanger

Subjects: “…account books…”
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Taxation of exports and imports of services: Automation of accounting and audit of transactions by Іryna Zhurakovska, Roman Sydorenko

Subjects: “…export; import; foreign economic activity; service; accounting automation…”
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What contributes to consumer price inflation? A novel decomposition framework with an application to Austria by Martin Schneider

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