Does the type of knowledge, and levels of ability and experience needed, depend on rank in managerial accounting? Are the knowledge, ability, and experience needed for managerial accounting success, consistent with the Libby & Luft (L&L) model (1993) of the determinants of judgment performance in accounting? We explore these questions using structural equation models of the performance evaluati...

the purpose of this paper is to study how the characteristics of successful managers are somehow related to their programme in co-operatives. the study shows there is a significant relationship between managers' characteristics such as innovation, authority and leadership, with managerial skills, self confidence and degree of success. however, there is no correlation between intelligence, ...

ABSTRACT The study investigates the role of auditor in mitigating effect related party transactions on firm value. This observed 439 non-financial firms from publicly listed Indonesia during 2016-2019. Based OLS regression analysis, there is evidence that are to Related reflect entrenchment majority shareholders can be captured by market. founds no differences types external an alignment inside...

In this paper, we present a variant of Datalog language (we call it Datalog ) able to deal with weights on ground facts and to consequently compute a feedback result for the goal satisfaction. The weights are chosen from a proper c-semiring. In our context, our goal is to use this language as a semantic foundation for languages for expressing trust relationships. As a matter of fact, many of th...

Sharing sensitive information across security domains is an important requirement for knowledge intensive collaborative work, but such sharing may impose risks on security and privacy integrity. Research has increasingly recognized the role of trust in minimizing the risk of information sharing across untrusted or unknown entities. To this extent, trust negotiations[1][3][15][20] have emerged a...

Grounded Theory provides a useful approach for eliciting and justifying subjective characteristics of individuals. A Grounded Theory analysis is carried on individuals who share pictures, with a view to developing a trust management policy model of indiscretion regarding the sharing of photographs.