In this paper, we review scholarly accounting research published within the Asia Pacific
Region by analysing nine of the main accounting journals within the region along five …

Purpose The purpose of this paper, as an empirical investigation of a contingency theory, is
to examine the relationship between technology (as a contingent variable) and management …

Purpose This study aims to investigate the direct relationship between management
accounting systems effectiveness (MASE) and enterprise risk management (ERM). In …

This study aims to examine the effect of firm size, leverage, profitability, domestic institutional
ownership structure, foreign ownership structure, local individual ownership structure, and …

Purpose This study aims to examine the effect of interaction between market competition
and management accounting system (MAS) characteristics on managerial performance …

Purpose–The purpose of this paper is to illustrate how information technology (IT)
governance supports the process of enterprise risk management (ERM). In particular, the …

This research aimed to examine the effect of corporate governance on financial performance
on bank listed on the Indonesia Stock Exchange (IDX) period 2011-2015, either directly or …

Purpose In develo** countries, how risk management technologies influence
management accounting and control (MAC) practices is under-researched. By drawing on …

Purpose With the increasingly complex global environment companies are facing increased
regulations. Financial and social risks are often overlooked but the key in establishing the …

Proper records management plays a significant role in the auditing process, risk
management and wider corporate governance. Despite this role, in South Africa, many …