International Journal of Accounting and Management Sciences
type: channel
description: International Journal of Accounting and Management Sciences (IJAMS) focuses on new research addressing Accounting, Management, and Humanities Sciences. The IJAMS is published in print and online open access. All Business Administration scholar can contribute their ideas and thoughts, and IJAMS invites them to contribute their valuable works to this new journal. The Journal’s articles are subject to review of all the theoretical, methodological literature, and novel perspectives on all matters of the business administration and encourage all world scholars to publish their works through “The Science Publishing House.” The Editorial Board team of IJAMS is composed of several professors from many countries worldwide in the field.
publisher: The Science Publishing House
language: en
publication name: International Journal of Accounting and Management Sciences
issn: 2834-8923
items: Sustainable Finance in Emerging Economies: A Comprehensive Review of ESG Accounting in MENA Countries
items: Integrated Reporting: A Research Note on Measurement, Verification, and Capital Market Relevance
items: GO-Alpha: Metaverse-Based Accounting Information System for Enhancing the Quality of Accounting Information
items: The Role of Generative AI in Enhancing Financial Reporting Transparency and Accuracy
items: The Importance of Financial Analysis to Decision-Making for Financial Portfolio Diversification and Revenue Sustainability in Reducing Risk: The Case of Saudi Arabia's Public Investment Fund
items: Measuring the impact of social responsibility on the effectiveness of the mandatory international financial reporting standards (IFRS) adoption according to the price crash risk
items: The English Judicial Trends in Lifting the Corporate Veil
items: The Effectiveness of the Use of Artificial Intelligence in the Internal Audit Process and its Impact on Risk Management, Control and Governance in the Palestinian Government Sector
items: Entrepreneurial Orientation and Firm Innovativeness A Study of Selected Fast Food Restaurants in Nigeria
items: Analyzing The Influencing Factors Associated with Environmental Reporting in The Context of Green Accounting Implementation
items: Developing an Accounting Disclosure Framework in a Big Data Environment: An Applied Study in the Egyptian Banks
items: The Role of Strategic Management Accounting Tools in Developing Accounting Measurement and Disclosure for the Effects of Climate Changes
items: Factors Influencing Adoption of Accrual Basis International Public Sector Accounting Standards
items: The Accounting Regulations for the Non-Profit: A Comparative Study Between Egypt and UK
items: Public expenditure return as a proposed accounting concept for the disclosure of social performance of governmental sector
items: Corporate Governance and Firm Performance: Empirical Evidence from Pakistan Banking Sector
items: Validity and Reliability: The Functionality of Knowledge Seeking Behavior and Theory Building
items: The Accounting Measurement of Public Expenditure Return and its Impact on Accounting Transformation in governmental Sectoer
items: What changes the Iraqi economy has undergone?
items: Empirical Assessment of Public Expenditure on Educationand Manpower Development in Nigeria
items: On Application of Fixed Point Theorem to Insurance Loss Model
items: Enterprise Risk Management (ERM) in the Nigerian Insurance Industry
items: A Review of Factors Affecting Real Estate Value for Property Developers in UAE
items: The Role of Both Audit Rotation and Joint Audit on the Enterprise’s Value
items: Reviewing The Relation Between Agility in Audit Committee and Financial Performance on Stock Price
items: The Effect of Corporate Governance on Firm Performance: A Field Study on Electronic Sector in Egypt
items: Adopting Cloud Computing and Accounting Practices: A Review of Artifice Intelligence Perspective
items: Entrepreneurial Strategies for Managing Disruptive Innovations
items: Capitalization of Professional Players’ Contracts and Income Statement: The Case of Egyptian Clubs
items: The Role of Big Data in Transforming the Nature of Accounting System

Sustainable Finance in Emerging Economies: A Comprehensive Review of ESG Accounting in MENA Countries
type: item
description: This study systematically reviews the fragmented body of literature examining Environmental, Social, and Governance (ESG) accounting and finance within the Middle East and North Africa (MENA) region. Analysing the empirical and theoretical foundations of sustainable accounting up to 2026, the paper uncovers key structural trends. First, the value relevance of ESG is proxy-dependent; long-term market indicators (Tobin’s Q) reward comprehensive environmental (E) and social (S) disclosures, while short-term accounting metrics (ROA) often reflect immediate compliance costs. Second, the governance (G) pillar exhibits mixed results due to heavy ownership concentration across the region. Third, internal board architecture (independence and gender diversity) and external audit quality (Big Four mandates) serve as critical filters that curb greenwashing, reduce information asymmetry, and optimize capital costs. Finally, the review highlights a structural convergence between modern ESG frameworks and Islamic banking ethics (Maqasid al-Shariah). By contrasting the hypercapitalized Gulf Cooperation Council (GCC) markets with resource-scarce non-GCC economies, this manuscript maps critical methodological and geographic gaps, delivering a comprehensive future research agenda and actionable insights for regional regulators, investors, and corporate strategists.
subject: Articles
  topic: section
subject: ESG Accounting
  topic: keywords
subject: MENA Region
  topic: keywords
subject: Corporate Governance
  topic: keywords
subject: Islamic Finance
  topic: keywords
creator: Esam O. Elharon
rights: Copyright (c) 2026 International Journal of Accounting and Management Sciences
date: 2026-05-23
publication date: 2026-05-23
doi: 10.56830/IJAMS04202605

Integrated Reporting: A Research Note on Measurement, Verification, and Capital Market Relevance
type: item
description: Integrated Reporting (IR) has evolved as a key advancement in corporate reporting, incorporating the financial and non-financial features of value creation. This research note critically explores IR from three angles: conceptual basis, implementation challenges, and capital market relevance. It contemplates IR as a multidisciplinary system that combines accounting, governance, sustainability, and strategic management within a value-creation framework, rather than as a specifically disclosure-focused profession. The paper emphasises ongoing challenges in assessing non-financial information, organisational limits in data integration, ineffective assurance methods, and managerial discretion in reporting practices. It synthesises existing research through a structured, interpretive literature review technique. It further assesses empirical evidence on IR's capital market effects, which is still varied and vague. While some research indicates positive correlations between IR quality, firm value, and market liquidity, other research finds weak or inconsistent links. The paper highlights significant gaps in theory, measurement, and technique. It finds that IR's effectiveness is dependent on increased standardisation, verification, and deeper organisational integration of integrated thinking.
subject: Articles
  topic: section
subject: Integrated Reporting
  topic: keywords
subject: Non-Financial Disclosure
  topic: keywords
subject: Multi-Capital Framework
  topic: keywords
subject: Sustainability Reporting
  topic: keywords
subject: Capital Market Relevance
  topic: keywords
subject: Corporate Governance
  topic: keywords
creator: Prem Lal Joshi
rights: Copyright (c) 2026 International Journal of Accounting and Management Sciences
date: 2026-05-23
publication date: 2026-05-23
doi: 10.56830/IJAMS04202603

GO-Alpha: Metaverse-Based Accounting Information System for Enhancing the Quality of Accounting Information
type: item
description: The paper aimed to discuss and investigate the impact of implementing a Metaversebased on accounting information system to fill the gap between applying Metaverse and performing accounting functions. Moreover, the study investigates the importance of Metaverse in accounting system and using virtual ecosystem to perform accounting tasks and enhancing the quality of accounting information. The researchers developed a tool called GO-Alpha [1] for helping users to immerse themselves virtually within Metaverse to perform their accounting tasks virtually with depending on a Metaverse platform called Spatial.io for enhancing the immersive characteristic. The study concluded that adopting such generative tool can help the accounting information system to perform its stages such collecting, processing and storing data remotely and more efficient than traditional systems. The researchers used GO-Alpha for performing multiple functions based on AI mechanism such as analyzing financial data, performing an interactive data, making a prediction of stock prices of companies that have NFTs or existence in Metaverse. The model used in the developed tool is based on using TensorFlow.js for making an accurate prediction by ML algorithms with using AI model from google (Gemini) to access a high volume of data at any time.
subject: Articles
  topic: section
subject: Metaverse Technology
  topic: keywords
subject: Industry 5.0
  topic: keywords
subject: Generative AI (GAI)
  topic: keywords
subject: Accounting Information System (AIS)
  topic: keywords
subject: Accounting Information Quality
  topic: keywords
creator: Hossam Ahmed EL Sayed Hassan
creator: Ahmad A. Abu-Musa
rights: Copyright (c) 2026 International Journal of Accounting and Management Sciences
date: 2026-05-23
publication date: 2026-05-23
doi: 10.56830/IJAMS04202601

The Role of Generative AI in Enhancing Financial Reporting Transparency and Accuracy
type: item
description: Generative Artificial Intelligence (GAI), particularly large language models such as ChatGPT, Bard, and Claudey, is transforming financial reporting through improvements in the clarity, consistency, and traceability of narrative disclosures. GAI relies on deep neural networks that have been trained on vast amounts of data to produce coherent content tailored to specific needs; this also enhances transparency by allowing generated text to be linked back to original inputs for purposes of auditability and error reduction. The capability of GAI to synthesize information from multiple sources improves the accuracy of disclosures by enabling anomaly detection and scenario modeling for full risk assessment and sensitivity analysis. These developments meet the ever-increasing demand for accurate and dependable financial narratives while simultaneously addressing issues of complexity and managerial subjectivity. However, the integration of GAI into financial reporting requires an appropriate governance framework with risk management and compliance mechanisms in place to ensure adherence to accounting standards as well as regulatory requirements to protect data integrity, model quality, etc. This paper highlights developing context-specific governance policies for mitigating operational and reputational risks when AI is deployed in financial services. Future research opportunities may include improving generative AI architectures, investigating audit methodologies, and studying stakeholder acceptance. In summary, GAI holds transformative promise for enhancing financial transparency and accuracy by providing advanced means for disclosure preparation and corporate reporting decision-making.
subject: Articles
  topic: section
subject: Artificial Intelligence
  topic: keywords
subject: Financial Report
  topic: keywords
subject: Modern Governance
  topic: keywords
creator: Mahmoud Khalifa Ibrahim
creator: Maged Mostafa Albaz
rights: Copyright (c) 2026 International Journal of Accounting and Management Sciences
date: 2026-05-23
publication date: 2026-05-23
doi: 10.56830/IJAMS04202602

The Importance of Financial Analysis to Decision-Making for Financial Portfolio Diversification and Revenue Sustainability in Reducing Risk: The Case of Saudi Arabia's Public Investment Fund
type: item
description: This study examines whether structured financial analysis supports evidence-based capital allocation within Saudi Arabia's Public Investment Fund (PIF), and whether those decisions have produced measurable reductions in sovereign fiscal risk through portfolio diversification and non-oil revenue growth over 2015–2025. A quantitative approach is applied to an eleven-year time-series using five instruments: Compound Annual Growth Rate (CAGR), Pearson Correlation Coefficient, Herfindahl-Hirschman Index (HHI), Real Options Valuation (ROV), and Weighted Average Cost of Capital (WACC) modelling. Data were sourced from PIF Annual Reports, the Ministry of Finance, SAMA, and IMF Article IV Consultations. PIF recorded a CAGR of 22.2 percent in Assets Under Management (2015– 2024). The fiscal-oil correlation declined from r = 0.92 to r = 0.48, a 48 percent reduction in revenue concentration risk. Non-oil revenue rose from SAR 163.5 billion to a projected SAR 505.3 billion by 2025. HHI analysis nonetheless identifies a domestic concentration paradox that constrains full fiscal decoupling. Analytical capacity, rather than resource endowment alone, governs the pace of sovereign fiscal transformation. Financial analysis is the primary mechanism through which diversification decisions yield quantifiable risk reduction. Institutionalized correlation monitoring expanded Real Options analysis, ESG-aligned WACC optimization, and transparent risk-adjusted performance reporting are recommended for resource-dependent sovereign funds.
subject: Articles
  topic: section
subject: Financial Analysis
  topic: keywords
subject: Decision-Making
  topic: keywords
subject: Portfolio Diversification
  topic: keywords
subject: Revenue Sustainability
  topic: keywords
subject: Risk Reduction
  topic: keywords
subject: Public Investment Fund
  topic: keywords
creator: Hoda Ahmed Ibraheem Abdelnabi
rights: Copyright (c) 2026 International Journal of Accounting and Management Sciences
date: 2026-05-23
publication date: 2026-05-23
doi: 10.56830/IJAMS04202604

Measuring the impact of social responsibility on the effectiveness of the mandatory international financial reporting standards (IFRS) adoption according to the price crash risk
type: item
description: Demand for information on corporate social responsibility (CSR) and international financial reporting standards (IFRS) has progressively increased in tandem with the growing interest in sustainable investments. Numerous studies have established that the adoption of IFRS has often improved the information quality offered to many users through providing highly relevant, reliable and understandable information, as well as allowing companies' accounting data to be compared to that of other companies for various periods. Crash risk is a major concern for investors and may result in higher compensation for holding higher-risk securities. This research seeks to examine the impact of corporate social responsibility on the effectiveness of adopting mandatory international financial reporting standards according to the price crash risk. To achieve this, the descriptive approach and a systematic review of previous studies, research, and literature related to the research topic and its variables were used. The results confirmed the existence of a correlation between CSR and IFRS in the financial market. Finally, the research recommended the necessity of conducting more research, analytical and empirical studies with regard to measuring the correlation among CSR and IFRS.
subject: Articles
  topic: section
subject: corporate
  topic: keywords
subject: crash
  topic: keywords
subject: risk
  topic: keywords
subject: social
  topic: keywords
subject: responsibility
  topic: keywords
subject: financial
  topic: keywords
subject: international
  topic: keywords
creator: Amany Ahmed Wahba
rights: Copyright (c) 2022 International Journal of Accounting and Management Sciences
date: 2026-02-23
publication date: 2026-02-23
doi: 10.56830/PPCQ1865

The English Judicial Trends in Lifting the Corporate Veil
type: item
description: The “separate legal personality” and “limited liability” are two main and fundamental principles of corporate law. The concept of a separate legal personality of the company originated from the case Salomon v Salomon & Co Ltd. The landmark case decided that when a company is registered, it attains a separate legal identity. A corporate veil is a concept that recognizes the separate corporate personality of the company from the shareholders‟ personalities. In many circumstances, it happens that the corporate personality of the company commits fraud or any other illegal acts. It becomes impossible to believe that an artificial personality like a company commits any illegal act or fraud. In such cases, for the identification of the original wrongdoer, the veil of the corporation is pierced which is also called lifting the corporate veil. To highlight the English Courts' trends in lifting the corporate veil, this article unearths the canons of English courts' judgments to pinpoint the inconsistencies in their decisions. The paper inspects the exceptions to the Saloman rule that have been focused on and meticulously analysed in this research paper to highlight the evolution of these recognised exceptions including “Single Economic Entity, Fraud, and Facade, Sake of justice, and Agency.”
subject: Articles
  topic: section
subject: Lifting the Corporate Veil
  topic: keywords
subject: Separate Legal Personality
  topic: keywords
subject: Limited Liability
  topic: keywords
subject: Single Economic Unit
  topic: keywords
subject: Fraud and Facade
  topic: keywords
subject: Sake of Justice
  topic: keywords
subject: Agency
  topic: keywords
creator: Farqaleet Khokhar
rights: Copyright (c) 2022 International Journal of Accounting and Management Sciences
date: 2026-02-23
publication date: 2026-02-23
doi: 10.56830/OZVW4086

The Effectiveness of the Use of Artificial Intelligence in the Internal Audit Process and its Impact on Risk Management, Control and Governance in the Palestinian Government Sector
type: item
description: The study aimed to identify the effectiveness of the use of artificial intelligence in the internal audit process and its impact on the management and evaluation of risks, control and governance in the Palestinian government sector, and to answer the research questions and test the hypotheses of the study, the researchers relied on the descriptive analytical method, and distributed a questionnaire to the study community consisting of department managers and heads of departments and internal auditors working in the internal audit departments of the Palestinian government ministries and the number of (40) auditors, and the use of statistical analysis program(SPSS) to enter and analyze data. The results of the study also showed that there is a significant impact on the use of artificial intelligence in the internal audit process on the management and evaluation of risks and regulatory systems, strengthening governance procedures and mechanisms, improving the efficiency and effectiveness of the audit process, increasing the quality of internal audit services and reducing risk in Palestinian government ministries. The study also recommended the need to direct Palestinian government ministries to adopt the use of Artificial Intelligence applications in the internal audit process, because it provides a reduction in time and cost and increase the efficiency of performing internal audit tasks in light of the huge amount of data and complex reports and then help him reach rational decisions, and should enhance the awareness of internal auditors of the importance of the use of Artificial Intelligence technologies, its role in achieving the quality of the audit, conducting the risk assessment process, examining internal control systems, and strengthening the governance system in Palestinian government ministries.
subject: Articles
  topic: section
subject: Artificial Intelligence
  topic: keywords
subject: Internal Audit
  topic: keywords
subject: Risk
  topic: keywords
subject: Internal Oversight
  topic: keywords
subject: Governance
  topic: keywords
creator: Abdul Rahman M. S. Rashwan
creator: Eitedal M. S. Alhelou
rights: Copyright (c) 2022 International Journal of Accounting and Management Sciences
date: 2026-02-23
publication date: 2026-02-23
doi: 10.56830/RZBA5370

Entrepreneurial Orientation and Firm Innovativeness A Study of Selected Fast Food Restaurants in Nigeria
type: item
description: This study investigated the relationship between entrepreneurial orientation and firm innovativeness in selected fast food restaurants in Nigeria using cross-sectional research survey. Ten fast food restaurants registered with Rivers State Ministry of Culture & Tourism was surveyed using simple random sampling technique. One hundred (100) fast workers were drawn from the fast food restaurants in Port Harcourt Metropolis. Sample size of eighty (80) was determined from the population with Krejcie and Morgan sample size determination table. Copies of questionnaire was used as instrument for data collection. Pearson Product Moment Correlation Coefficient (rs) was used to analyze the hypotheses with the aid of IBM Statistical Package for Social Sciences (20.0). The study found that entrepreneurial orientation has significant positive relationship with firm innovativeness. The study concluded that entrepreneurial orientation that a measured in terms of learning orientation and achievement orientation predicts product innovation and process innovation in fast food restaurants. It was recommended that managers of fast food restaurants should utilize entrepreneurial orientation as their strategic advantage over their competitors. In addition, policymakers and other business practitioners should ensure that entrepreneurial activities in terms of achievement orientation and learning orientation are utilized to improve the innovativeness in their respective managerial levels.
subject: Articles
  topic: section
subject: Entrepreneurial orientation
  topic: keywords
subject: firm innovativeness
  topic: keywords
subject: learning orientation
  topic: keywords
subject: achievement orientation
  topic: keywords
subject: process innovation
  topic: keywords
subject: , product innovation
  topic: keywords
creator: Obiageri Felicitas Onwuegbule
creator: Benedict Chima Onuoha
rights: Copyright (c) 2022 International Journal of Accounting and Management Sciences
date: 2026-02-23
publication date: 2026-02-23
doi: 10.56830/FBJV2776

Analyzing The Influencing Factors Associated with Environmental Reporting in The Context of Green Accounting Implementation
type: item
description: The research aims to analyze the influencing factors associated with environmental reporting in the context of green accounting implementation. The research is organized to present a discussion on green/environmental accounting, a literature review related to environmental reporting, and concepts, benefits, obstacles, and influencing factors associated with environmental reporting. The study methodology was based on a field survey the researcher directed the questionnaire to the stakeholders (investors, financial analysts, creditors, and auditors) of the Egyptian listed firms. Only 427 questionnaires with responses Were collected and included 11 incomplete questionnaires. Only 416 questionnaires were statistically valid and free of missing data, with a response rate of 88.89%. The researcher concluded that external and internal factors associated with environmental reporting have a significant direct positive impact on the benefits of environmental reporting. External and internal factors associated with environmental reporting have a significant direct negative impact on the obstacles of environmental reporting.
subject: Articles
  topic: section
subject: Environmental Reporting
  topic: keywords
subject: , Environmental Disclosure
  topic: keywords
subject: Green Accounting
  topic: keywords
creator: Huda M. Abdallah
rights: Copyright (c) 2022 International Journal of Accounting and Management Sciences
date: 2026-02-23
publication date: 2026-02-23
doi: 10.56830/IJAMS10202213

Developing an Accounting Disclosure Framework in a Big Data Environment: An Applied Study in the Egyptian Banks
type: item
description: The research aims to suggest a model for accounting disclosure in a big data environment that improves the quality of accounting information of Egyptian banks. The researchers depend on the use of the content analysis method to analyze quarterly financial reports, the reports of the Board of Directors of banks operating in Egypt from 1/1/2019 to 31/12/2020. The E-VIEWS program have been used to test the study's assumptions that reflect the relationship between disclosure development in a big data environment. Additionally, Qualitative Characteristics of Useful Financial Information. The results of the study indicate a significant digit’s correlation between the development of accounting disclosure in a big data environment expressed by the total disclosure model in a big data environment and relevance, as well as a non-significant digits and a direct correlation between the form disclosure index in a big data environment and relevance. It also indicates significant digits and a direct correlation between (the public content disclosure index, the financial content disclosure index, and between the disclosure index through the use of networks and social media) in a big data environment and relevance. It also indicates a significant digit’s relationship between the development of accounting disclosure in a big data environment expressed by the total disclosure model the form disclosure index in a big data environment and faithful representation. It also indicates significant digits and the expletive relationship between the public content disclosure index, as well as a significant digits and direct correlation between the financial disclosure index and faithful representation and specifies significant digits and direct correlation between the disclosure index through the use of networks and social media in the context of a big data environment and faithful representation.
subject: Articles
  topic: section
subject: Accounting Disclosure
  topic: keywords
subject: Big Data
  topic: keywords
subject: Qualitative Characteristics of Useful Financial Information
  topic: keywords
creator: Ahmed Mohamed Ibrahim Fadel
creator: Bassant Sayed Ahmed Amin
rights: Copyright (c) 2023 International Journal of Accounting and Management Sciences
date: 2026-02-23
publication date: 2026-02-23
doi: 10.56830/ZWGV6283

The Role of Strategic Management Accounting Tools in Developing Accounting Measurement and Disclosure for the Effects of Climate Changes
type: item
description: This research aims to study climate changes and know the international efforts made to reduce the negative effects of climate changes, and the impact of climate changes on management accounting and how to account measure and disclosure of information on greenhouse gas emissions, and to identify the role of strategic management accounting tools in developing the accounting measurement and disclosure of the effects of climate changes. The current study is the first, to the researcher’s knowledge, to specifically examine the role of strategic management accounting tools in developing accounting measurement and disclosure for the effects of climate changes. The results of the research showed that strategic management accounting, with its tools and methods, can help establishments identify and measure costs associated with climate changes, in addition to the possibility of allocating and distributing them to activities, products or the stages that cause them instead of merging them with the additional costs elements of the establishments, which methods and tools of strategic management accounting have contributed to their measurement and disclosure, and perhaps the most important of which is the sustainable balanced score card, which works to rationalize all internal and external decisionmaking processes related to the economic and environmental activity of these establishments.
subject: Articles
  topic: section
subject: Climate changes
  topic: keywords
subject: Global warming
  topic: keywords
subject: Strategic management accounting
  topic: keywords
subject: Accounting measurement and disclosure
  topic: keywords
subject: Sustainable balanced Score Card
  topic: keywords
creator: Osama S. Abdelsadek
rights: Copyright (c) 2023 International Journal of Accounting and Management Sciences
date: 2026-02-23
publication date: 2026-02-23
doi: 10.56830/EYOF5574

Factors Influencing Adoption of Accrual Basis International Public Sector Accounting Standards
type: item
description: IPSAS adoption is a very important issue because it improves the ability of governments to provide understandable, relevant, reliable, and comparable financial reports to legislative bodies, citizens, media, taxpayers, donors, and employees. In particular, the aim of this study is to propose a conceptual framework of the antecedent factors of IPSAS adoption. The proposed conceptual framework has seven independent variables; top management support, knowledge and experience, training, implementation cost, external pressure, availability of expertise, and technology, besides to IPSAS Adoption as a dependent variable. Furthermore; both Agency theory and Institutional theory supports the proposed conceptual framework. This research is conceptual study and use the literature review analysis to achieve the research aim. The next step of this research is to empirically examine the conceptual framework in Dubai public sector.
subject: Articles
  topic: section
subject: IPSAS Adoption, Top Management Support
  topic: keywords
subject: Knowledge and Experience
  topic: keywords
subject: Training
  topic: keywords
subject: Implementation Cost
  topic: keywords
subject: External Pressure
  topic: keywords
subject: Availability of Expertise
  topic: keywords
subject: Technology Factor
  topic: keywords
creator: Badariah Haji Din
creator: Esam O. El Haron
rights: Copyright (c) 2023 International Journal of Accounting and Management Sciences
date: 2026-02-23
publication date: 2026-02-23
doi: 10.56830/PUTY6689

The Accounting Regulations for the Non-Profit: A Comparative Study Between Egypt and UK
type: item
description: The researchers have shed the light on the specific nature of NPOs by reviewing two models, the CAs in the Arab republic of Egypt and charities in the United Kingdom from legislative side and determine the most important organizational and financial aspects. And The Researchers found a rapprochement between the concept, characteristics and activities nature of both the CAs and charities, but the United Kingdom is more significantly regulated than Egypt in the legislative and accounting regulation, so the researcher will address in the next section the problems and challenges facing the NPS at the international level with a focus on the Egyptian CAs.
subject: Articles
  topic: section
subject: : Accounting Regulations
  topic: keywords
subject: NPOs
  topic: keywords
subject: CAs
  topic: keywords
subject: Disclosure
  topic: keywords
creator: Maged M. Albaz
creator: Magdy M. Melegy
creator: Ahmed M. Abu-Sheashea
creator: Ahmed Z. Metwaly
rights: Copyright (c) 2022 International Journal of Accounting and Management Sciences
date: 2026-02-22
publication date: 2026-02-22
doi: 10.56830/IHEA1443

Public expenditure return as a proposed accounting concept for the disclosure of social performance of governmental sector
type: item
description: Although the primary goal of the governmental sector is a social goal that is to raise the level of social welfare of citizens, the International Public Sector Accounting Standards (IPSAS) did not regulate the process of recognition and accounting disclosure of financial information which enables of the evaluation social performance of this sector, the reason of that is the lack of a scientific concept that can be measured and disclosed as afinancial information - in the governmental sector - express the social benefits obtained by citizens as a result of the public expenditure done by the governmental sector units. The researcher proposed the concept of public expenditure return as an expression of those benefits, which are considered as social revenue for governmental sector units, to be disclosed through an independent financial statement called the social performance statment. It must be approved as a financial statement that must be prepared by governmental sector units in addition to the four financial statements stipulated in IPSAS 1 which are represented in the statement of: (Financial Position - Financial Performance Change in net assets - financial flows).
subject: Articles
  topic: section
subject: Public Expenditure Return
  topic: keywords
subject: Accounting Disclosure
  topic: keywords
subject: , Social Performance
  topic: keywords
subject: Governmental Sector
  topic: keywords
creator: Samy Hosny Mohamed Tamera
rights: Copyright (c) 2022 International Journal of Accounting and Management Sciences
date: 2026-02-22
publication date: 2026-02-22
doi: 10.56830/FJCQ7366

Corporate Governance and Firm Performance: Empirical Evidence from Pakistan Banking Sector
type: item
description: Corporate governance is important in developing a culture of integrity in an organization that enhances the performance of business resulting in sustainability in ‎ the business of the organization. The purpose of this study is to investigate the impact ‎ of corporate governance factors on bank performance in Pakistan. The data was ‎ collected ‎ from 15 banks from the period of 2010 to 2020. The data was collected from the ‎ financial reports of the banks. The dependent variable was returning on assets as a proxy of firm ‎ performance and the independent variables were corporate governance factors (namely, the ‎ board size, firm size, independent directors, CEO duality, and lev‎ erage). The technique was applied for this research included the Co-integration test, the Hausman test to determine ‎ Random or Fixed Effect, and the Panel Least Square Regression to check the relationship ‎ between variables The result found that board size has a significant effect on return on assets ‎ indicated that optimum board size in an organization increases the ROA. The results found ‎ board independence has a significant effect on return on assets indicating the independency of ‎ directors is involved in creating greater value for shareholders. The results found that ‎ CEO/Chairman duality has an insignificant impact on return on assets. The results found ‎ leverage has a significant impact on return on assets indicating that having high leverage ‎ earns more profit. The results found a positive impact of firm size on return on assets. Results ‎ can be concluded that improvement in corporate practices increases the firm ‎ performance shows the positive revenue generates by the company and the company used it‎s assets through business. Good CG practices make firm -healthy.
subject: Articles
  topic: section
subject: : Corporate Governance
  topic: keywords
subject: Firm Performance
  topic: keywords
subject: , Firm Size
  topic: keywords
subject: Leverage
  topic: keywords
creator: Kehkashan Nizam
rights: Copyright (c) 2022 International Journal of Accounting and Management Sciences
date: 2026-02-22
publication date: 2026-02-22
doi: 10.56830/WWPT2651

Validity and Reliability: The Functionality of Knowledge Seeking Behavior and Theory Building
type: item
description: The scientific approach to knowledge generation hinges in the collection of valid and reliable data about the phenomenon being investigated. These quests for knowledge claims not only satisfy the human curiosity in the need to know but also emphasize the systematic application of science in the investigation of social phenomenon. However, the functionality of knowledge seeking behaviour rests on the sustenance of the human quest for valid and reliable knowledge. These knowledge only become meaningful when they stand to explain the purpose, nature, meaning and shortfalls of the human element which is the centre of inquiry in the behavioural science research. Thus, an understanding of this phenomenon gives insightful knowledge into the kind of data to be collected that would aid in theory building which is the tool for explaining the knowledge that researchers anchors their philosophical assumptions upon. And since theory building in the behavioural science domain requires the collection of accurate and reliable data in order to make salient epistemic claims and generalization, researchers need to uncover the phenomenon under investigation and such understanding must be taken into consideration. These considerations would inform researchers on the approach to be adopted. Based on these the paper concluded that researchers need to understand the human ontological nature which gives rise to epistemological consideration because human behaviour is unpredictable
subject: Articles
  topic: section
subject: Epistemology
  topic: keywords
subject: knowledge seeking
  topic: keywords
subject: ontology
  topic: keywords
subject: theory building
  topic: keywords
creator: Ule Prince Alamina
creator: Edeh Friday Ogbu
creator: Aberes Wapaimi
creator: Woyengiimomoemi Jacob
rights: Copyright (c) 2022 International Journal of Accounting and Management Sciences
date: 2026-02-22
publication date: 2026-02-22
doi: 10.56830/FCTP1084

The Accounting Measurement of Public Expenditure Return and its Impact on Accounting Transformation in governmental Sectoer
type: item
description: Objective: The research aims to identify the fundamental variables affecting slowing down the transformation of governmental sector institutions from the cash basis to the accrual basis, in addition to proposing the appropriate procedure that will work to speed up this transformation and increase the effectiveness of the accrual basis in the governmental sector. Research question: Through this research, the researcher attempted to answer the research question related to how to increase the effectiveness of applying the accrual basis in the governmental sector and to speed up the adoption of this implementation? Especially in light of the adoption of this transformation by many international professional institutions as one of the important steps for reforming public financial management. Methodology: The researcher conducted an analytical study of a number of previous research studies in the accounting literature, which dealt with discussion and analysis of the experiences of countries in which governmental sector institutions have transformed from applying the cash basis to the accrual basis, The researcher also conducted a practical surveybased study of a number of experts and those familiar with the field of research in a number of countries registered in the International Monetary Fund database, with the aim of testing the research hypotheses that were formulated, which the researcher sees as defining the research problem and how to solve it. Results: The process of accounting transformation in the governmental sector is not an easy process, but rather a complex process that affects a number of variables such as (governmental intervention, technology systems, workers’ opinions, the country’s cultural environment, political orientation, economic performance and governmental size), in addition to the impact of institutional theory, Which, despite being the cause of the transformation of many countries, was the reason for the reluctance of other countries to achiev…
subject: Articles
  topic: section
subject: accounting measurement
  topic: keywords
subject: return on public expenditure
  topic: keywords
subject: cash basis
  topic: keywords
subject: accrual basis
  topic: keywords
subject: governmental sector
  topic: keywords
creator: Samy Hosny Mohamed Tamera
rights: Copyright (c) 2022 International Journal of Accounting and Management Sciences
date: 2026-02-22
publication date: 2026-02-22
doi: 10.56830/BDQH9026

What changes the Iraqi economy has undergone?
type: item
description: Research and economic studies in all their aspects show that uncertainty has significant consequences in all areas of the economy. In recent years, the Iraqi economy has gone through difficult economic conditions as a result of exacerbations of structural imbalances and the global health crisis. The global economy witnessed a significant recovery in 2021 as a result of the improvement in the health situation, the increase in vaccination rates around the world, and the decline in Covid-19 infections. Economic growth in Iraq has begun to gradually recover in the wake of the downturn caused by the Corona pandemic during the past year, partly due to the increase in non-oil economic activity. As for the recovery of the oil sector, it has had the most prominent impact in changing the course of the Iraqi economy, and it is expected that the improvement in the conditions of the global oil market will lead to enhancing economic growth in the medium term and achieving financial surpluses that contribute to reducing the accumulated debts. Although the economic conditions in Iraq have gradually improved with the recovery of international oil markets, this recovery is fraught with major risks posed by structural obstacles, including public investment management restrictions that affected the provision of public services, the slow repayment of overdue debts, especially those related to public wages, and the burden of owned banks. The state and the Central Bank of Iraq's sovereign debt burden. In addition to the fragility of the political situation, the weakness of the health care system, and the rampant financial, administrative and political corruption in various state institutions. In order to orient ourselves better, we need to look carefully at ways of perceiving the challenges facing the Iraqi economy as a necessary condition for the country's development. However, despite the improvement in the prospects of the Iraqi economy and the recovery of global oil markets, the reper…
subject: Articles
  topic: section
subject: Iraq
  topic: keywords
subject: USA
  topic: keywords
subject: security
  topic: keywords
subject: causes
  topic: keywords
subject: challenges
  topic: keywords
subject: measures
  topic: keywords
subject: government
  topic: keywords
creator: Karim Naama
rights: Copyright (c) 2022 International Journal of Accounting and Management Sciences
date: 2026-02-22
publication date: 2026-02-22
doi: 10.56830/RCCR8434

Empirical Assessment of Public Expenditure on Educationand Manpower Development in Nigeria
type: item
description: Poor funding of the education sector and low school enrollment in Nigeria has been affecting the manpower development of the citizen. This study is an empirical assessment of public expenditure on education and manpower development in Nigeria for the period of 30 years (1990-2019). Secondary source and time series data were used and the variables such as; human development index, public capital expenditure on education, public recurrent expenditure on education, primary school enrollment, secondary school enrollment and tertiary school enrollment were employed for the study. The data were sourced from Central Bank of Nigeria (CBN) statistical bulletin of 2019 and World Bank Database. Data was analyzed using Ordinary Linear Square (OLS) techniques with the aid of E-views version 09. The various analyses that were used are unit root and regression. The findings revealed that public recurrent expenditure on education (PREE), primary school enrollment (PSE), and tertiary school enrollment (TSE) are statistically significant on the Human development index (HDI) while public capital expenditure on education (PCEE) and secondary school enrollment (SSE) are not statistically significant on the Human development index (HDI). It was concluded that if public expenditure on education if managed will improve manpower development in Nigeria. The study recommended that government should create awareness about school enrollment especially at primary and secondary level so that the citizen will know the importance of grass-root education.
subject: Articles
  topic: section
subject: Manpower development
  topic: keywords
subject: human development index
  topic: keywords
subject: public expenditure on education
  topic: keywords
subject: school enrollment
  topic: keywords
creator: ARIJE, Kazeem Damola
rights: Copyright (c) 2022 International Journal of Accounting and Management Sciences
date: 2026-02-22
publication date: 2026-02-22
doi: 10.56830/TZOW7125

On Application of Fixed Point Theorem to Insurance Loss Model
type: item
description: The future development when an insurance company is in a difficult circumstance can be described by a stochastic process which the insurance company is tasked to manage effectively in order to achieve best goal of the company. Application of an effective risk or loss management model in an insurance company brings in more revenue for the insurer and less conditional pay-out of claims to the insured. Insurance losses, risks and premium calculation or pricing have been active and essential topics in insurance and actuarial literatures but most of these literatures did not only stand the test of time due to dynamic nature of insurance principles and practices in highly evolving environment but also lack the intuitive and detailed standard rating logic to adjust loss rating to a particular experience. There is a need to strike a balance in charging an appropriate and equitable premium by applying a suitable loss model that gives a sufficient uniquely determined solution that will not necessarily put an insurer or the insured in uncertain awkward business situations. Therefore, the objective of this research is to obtain sufficient conditions for convergence of algorithm towards a fixed point under typical insurance loss and actuarial circumstances to achieve a uniquely determined solution. At the end, a unique fixed point was determined and the algorithm formulated converges towards that point through straightforward and simplified generalised formulae and functions
subject: Articles
  topic: section
subject: Fixed point theorem
  topic: keywords
subject: uniqueness
  topic: keywords
subject: convergence
  topic: keywords
subject: risk variables
  topic: keywords
creator: ABERE, Omotayo Johncally
creator: ABIOLA, Bankole
rights: Copyright (c) 2023 International Journal of Accounting and Management Sciences
date: 2026-02-23
publication date: 2026-02-23
doi: 10.56830/MNOO4883

Enterprise Risk Management (ERM) in the Nigerian Insurance Industry
type: item
description: The study looked at how Nigerian listed insurance companies performed in terms of enterprise risk management. The ex post facto research design was used in the study. According to Nigeria Stock Exchange data as of December 30, 2021, there were 23 insurance businesses listed on the Exchange (NSE). Ten Nigerian insurance firms made up the sample size. In choosing the selected firms, we used the convenience sampling approach. The sample firms' financial statements and annual reports were used to collect data for the study. The statutory audit of the financial accounts served as the foundation for validity and reliability. Inferential (multiple regressions) and descriptive statistics were used to analyse the data. The results showed enterprise risk management has no significant impact on listed insurance companies in Nigeria's earnings per share; return on asset of listed insurance companies in Nigeria; or return on equity of listed insurance companies. According to the study's findings, enterprise risk management has little or no financial impact on Nigeria's listed insurance businesses. The research proposed that risk committee meetings be held regularly in order to improve performance and that members of the committee should be proficient in managing risk-related issues. It also advised that the committee be allowed its independence to operate.
subject: Articles
  topic: section
subject: Enterprise risk management
  topic: keywords
subject: earnings per share
  topic: keywords
subject: independence of the risk committee
  topic: keywords
subject: performance
  topic: keywords
creator: SAKA, Toyin Shafau
creator: ABERE, Omotayo Johncally
rights: Copyright (c) 2023 International Journal of Accounting and Management Sciences
date: 2026-02-23
publication date: 2026-02-23
doi: 10.56830/NJTG3014

A Review of Factors Affecting Real Estate Value for Property Developers in UAE
type: item
description: The research study aims to examine factors that have influenced the performance of property developers in the construction and real estate sector of UAE and Middle East with a view to identifying the root causes faced by property developers while completing construction projects. The UAE real estate market has witnessed significant losses and is facing a severe downturn, especially after the 2008 international financial crisis. Though the market has slowly managed to recover, real estate development continues to be hindered by several factors. The current study reviews some of the key variables that impact real estate value for property developers in the UAE. It examines factors that influence the price of real estate in the UAE and other countries, such as Kenya, Nigeria, Malaysia, Saudi Arabia, and countries in Europe. The current review shows that property developers must account for the current supply of properties, the prevailing interest rates, crude oil price, investor purchasing power and liquidity, USD exchange rate fluctuations, and regulatory impositions by the Real Estate Regulatory Agency (RERA) when determining the current and prospective value of a property in the Middle East, esp, UAE. Other micro factors that impact the value of property include location, availability of amenities, and property features. The impact of the UAE stock market on property value remains unclear. Furthermore, this research also analyzed relationship in stick market and real estate boom and found positive relation in USA but no such relationship was seen in UAE markets.
subject: Articles
  topic: section
subject: Real estate
  topic: keywords
subject: interest rates
  topic: keywords
subject: real estate prices
  topic: keywords
subject: property developers
  topic: keywords
subject: crude oil price
  topic: keywords
subject: investor liquidity
  topic: keywords
subject: RERA
  topic: keywords
subject: UAE
  topic: keywords
creator: Hajer R. AlAmeri
rights: Copyright (c) 2023 International Journal of Accounting and Management Sciences
date: 2026-02-23
publication date: 2026-02-23
doi: 10.56830/TILQ7100

The Role of Both Audit Rotation and Joint Audit on the Enterprise’s Value
type: item
description: The criticism of the audit profession and the financial scandals are the main factor for the appearance of new legislation. The Joint audit considered a way to mitigate the threats that affect the auditor independence. Audit rotation can improve audit process quality because audit rotation has a positive effect on the independence of the auditor. The data included 34 companies in 14 sectors during five years: so there are two factors the first factor is the time in years and the second factor is the companies. This study included a dependent variable the value of a firm and 12 independent variables. Random effects model and fixed effects model were performed to caption the information of the data. There is a statistical evidence that the audit rotation has a significance effect on increasing the value of a firm and positive effect on the auditor independence; while the joint audit has a non-significance effect on the value of a firm and the auditor independence.
subject: Articles
  topic: section
subject: Joint Auff
  topic: keywords
subject: Audit Rotation
  topic: keywords
subject: Random Effects
  topic: keywords
subject: Fixed Effects
  topic: keywords
subject: Panel Data
  topic: keywords
subject: Multi-Level Analysis of Variance
  topic: keywords
creator: Magdy Shokry Fawzy Mohamed
rights: Copyright (c) 2023 International Journal of Accounting and Management Sciences
date: 2026-02-23
publication date: 2026-02-23
doi: 10.56830/LVKQ8326

Reviewing The Relation Between Agility in Audit Committee and Financial Performance on Stock Price
type: item
description: The paper aims to review the relationship between Between Agility in Audit Committee and Financial Performance, we reviewed this variables and develop the framework as, first introduction, second background of the study (problem, objectives, Significance, scope and questions), third literature review (A) financial performance such as: return on assets, return on equity, earn per share and Value Ratio , (B) audit such as: audit committee independence, meeting, shareholdongs and Relationship with Internal Auditors (C) Compliance with Accounting Standards (D) audit and financaial performance (E) risk management and financial performance, finally we provide a comprehensive reviewing based on above variables.
subject: Articles
  topic: section
subject: Agility
  topic: keywords
subject: Audit Committee
  topic: keywords
subject: - Financial Performance
  topic: keywords
subject: Risk Management
  topic: keywords
creator: Noora Ayoob Mohammed Hassan
creator: Badariah binti Haji Din
creator: Vally Senasi
rights: Copyright (c) 2023 International Journal of Accounting and Management Sciences
date: 2026-02-23
publication date: 2026-02-23
doi: 10.56830/IVRI6174

The Effect of Corporate Governance on Firm Performance: A Field Study on Electronic Sector in Egypt
type: item
description: The main objective of this research is to study the effect of corporate governance on firm’s financial and non-financial performance. In order to achieve this objective, the research collected literature review about previous variables. This research used survey method on the electronic sector in Egypt. They are 107completed questionnaires, Data was analyzed, and hypotheses tested by using Statistical Package for the Social Sciences (SPSS25). The research found that there’s positive correlation but not statistically significant between corporate governance and financial performance, which means that financial performance of listed electronic firms not influenced by corporate governance. In addition, there’s positive strong correlation with statistically significant between corporate governance and nonfinancial performance.
subject: Articles
  topic: section
subject: Corporate governance
  topic: keywords
subject: financial performance
  topic: keywords
subject: Non-financial performance
  topic: keywords
subject: Electronic Sector in Egypt
  topic: keywords
creator: Khaled AbdElAlim
creator: Moamen Shazly
creator: Hesham Mohamed
rights: Copyright (c) 2023 International Journal of Accounting and Management Sciences
date: 2026-02-26
publication date: 2026-02-26
doi: 10.56830/IJAMS04202301

Adopting Cloud Computing and Accounting Practices: A Review of Artifice Intelligence Perspective
type: item
description: Cloud computing is revolutionizing the way businesses operate in the digital age. This technology allows businesses to store, process, and analyze data from multiple sources and locations, resulting in improved efficiency and cost savings. However, while leveraging this technology has significant advantages, accounting professionals must understand the implications for their operations to ensure accuracy and compliance. This paper explores the impact of cloud computing on accounting practices, including the precision of calculations, financial accounting of services used, verification of internal controls, compliance, and cyber security considerations. Understanding the implications of cloud-based systems is essential for businesses to ensure accounting accuracy and maintain compliance with laws and regulations in the digital age.
subject: Articles
  topic: section
subject: Cloud Computing
  topic: keywords
subject: Accounting Computing
  topic: keywords
subject: Artifice Intelligence
  topic: keywords
subject: Firm Value
  topic: keywords
creator: Maged M. Albaz
creator: Hammoud K. Alazmi
creator: Ahmed Z. Metwaly
rights: Copyright (c) 2023 International Journal of Accounting and Management Sciences
date: 2026-02-27
publication date: 2026-02-27
doi: 10.56830/IJAMS04202302

Entrepreneurial Strategies for Managing Disruptive Innovations
type: item
description: Contemporary studies on disruptive innovations have identified entrepreneurship as veritable driver of the disruptive phenomenon. Disruptive innovation describes a new product or service that is so innovative that it disrupts the existing market and forces businesses in that market to devise new strategies for managing their business to avoid suffering huge losses and possibly going out of business. This paper integrates recent developments from entrepreneurship and innovation research streams to better understand the conditions and causal mechanisms that influence disruptive innovations. The rise and fall of firms especially in high technology industries under the dynamic effect of disruptive innovations have been a theme of inquiry that has fascinated many scholars in economics, technology and change management disciplines. This conceptual paper carried out a diagnostic review of disruptive innovations and found that disruption of existing market creates new phenomenon that ultimately delivers new value to consumers and the society. The study therefore recommended that organizations operating in today’s digital dispensation should not fear disruptive innovations but rather embrace them and devise strategies for managing the disruptions to enhance their business bottom-line.
subject: Articles
  topic: section
subject: Entrepreneurial Strategies
  topic: keywords
subject: Disruptive Innovation
  topic: keywords
subject: Marketplace
  topic: keywords
subject: Society
  topic: keywords
creator: James Nwoye Obi
rights: Copyright (c) 2023 International Journal of Accounting and Management Sciences
date: 2026-02-27
publication date: 2026-02-27
doi: 10.56830/IJAMS04202303

Capitalization of Professional Players’ Contracts and Income Statement: The Case of Egyptian Clubs
type: item
description: The main objective of the research is the reflection of the determinants of capitalization of professional players contracts on the income statement in sports clubs. The research methodology depends on the use of the content analysis method, in which the researcher relied on analyzing the actual data contained in the financial statements and the supplementary clarifications for the Ismaili Club during the period (from 2011 to 2020), as well as Analysis of the book value of the cost of contracts for professional players registered in the records and accounting books and the book value of the value of dispensing players for the number (206) players who are the sample members during the period from 2016 to 2020. Professionals and the information content of the income statement the study also found a positive and significant relationship between the accounting measurement methods for professional players contracts and the information content of the income statement. Issuance of an Egyptian regulatory standard to determine the mechanism of disclosure Show, display and measure contracts for professional players.
subject: Articles
  topic: section
subject: Capitalization Determinants
  topic: keywords
subject: Players Contracts
  topic: keywords
subject: Income Statement
  topic: keywords
creator: Aly Bayoume Aly Ahmed
rights: Copyright (c) 2023 International Journal of Accounting and Management Sciences
date: 2026-02-27
publication date: 2026-02-27
doi: 10.56830/IJAMS04202304

The Role of Big Data in Transforming the Nature of Accounting System
type: item
description: Recent changes in technology introduced by the advent of the 21st century have drastically transformed the face of accounting in recent time from its analogue nature into a digitalized package. These technological advancements have modernized accounting systems and packages which created opportunity for accounting tasks to be performed in an easier, faster, and efficient manner. By the virtue of these technological developments, the concept of big-data was discussed. This research focused on evaluating the impact of the big data concept in shifting the norms of the financial accounting and reporting. This research reveals amongst others the weaknesses of the current accounting conceptual framework to ascertain the relevance of the recent advancements in accounting packages and software. The design of the research is based on providing literature review of the history by undertaking a relatively holistic view of the big data influence on financial accounting and reporting system.
subject: Articles
  topic: section
subject: Bid data
  topic: keywords
subject: Information technology developments
  topic: keywords
subject: accounting nature
  topic: keywords
creator: Doaa Fathy
rights: Copyright (c) 2023 International Journal of Accounting and Management Sciences
date: 2026-02-27
publication date: 2026-02-27
doi: 10.56830/IJAMS04202305