Management accountants have proven to be pivotal for introducing new forms of accounting and reporting in companies support managers their decision-making process. The purpose this paper is review the literature on role management play sustainability understand how research progressing, point out its focus, critique developments, finally, identify future avenues. Results reveal that, date, acco...

Problem statement: Worldwide, electronic filing (e-filing) system and its’ adoption has attracted much attention, however, scholarly study on accounting professionals’ acceptance of e-filing system is scant. Approach: This study aimed (i) to examine factors that motivated professional accountants to use e-filing (ii) to solicit their usage experience and (iii) to assess the barriers to adoption...

The aim of this work is to analyze, by means an experiment, if the type (positive or negative) and level (simple complex) financial information influence overconfidence entrepreneurs accountants in a managerial decision-making process. design consists 2 x factorial with four treatments, accounting as experimental factors. research was applied sample 68 managers, 86 accountants, 118 people diffe...

This empirical research attempts to evaluate the hypothesized relationship between information literacy in digital environment, self-efficacy, servant leadership, and managerial performance, as well moderating role of management accountants.
 was conducted by taking a sample 116 senior managers / staff who have accounting, finance, marketing HRD HCM Jabodetabek, Indonesia, distributing que...