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This study aims to investigate the selection and use of introductory financial accounting (IFA) textbooks in the context of achieving the objectives of accounting education to provide both discipline-specific skills and liberal education.

This paper adopts a qualitative research design to collect data through semi-structured interviews with 33 accounting educators across Indonesia. This study uses the institutional theory approach to explain how accounting textbooks are selected and used to meet the objectives of accounting education at universities.

The study provides evidence of the adoption of a systematic procedure for the selection of recommended IFA textbooks. The selection was driven by the technical-regulatory objective of providing technical training. This objective also guides the use of the recommended textbooks. In a sense, accounting educators were more concerned about responding to institutional pressures of preparing accountants for work in the accounting industry rather than providing students with a liberal education that promotes critical thinking and problem-solving skills.

This study focuses on the selection and use of IFA textbooks. Further research should examine the contents of various accounting textbooks and obtain feedback from the people involved in the publication of the textbooks.

The findings of this study have important implications for accounting educators. They can use these findings to improve their selection and use of accounting textbooks.

The purpose of this paper is to explore the perspectives of accounting lecturers regarding the contents of accounting textbooks. It focusses on the ideological character of introductory financial accounting (IFA) textbooks prescribed in the first year of accounting degrees in Indonesia.

The ideological analysis is informed by Thompson’s (1990) concept of ideology, which was used in a critical sense to refer to its role in serving unequal power relations. Semi-structured interviews of Indonesian accounting lecturers were utilised to collect data.

In the interviews, the lecturers revealed that the prescribed IFA textbooks focussed on prioritising shareholder interests. The mainstream view among the lecturers was that accounting textbooks realistically exhibited the natural form of accounting, whilst lecturers with an Islamic accounting and finance background notably viewed the character of IFA textbooks as serving an ideological role or permeating propaganda. The latter suggests that alternative worldviews, relevant and nuanced to the Indonesian context, are promoted in accounting education.

The findings presented in this paper should provide a basis for further research into the ideological character of accounting textbooks by analysing the internal structure of accounting textbooks and investigating the broader perspectives of other users and individuals involved in the production of accounting textbooks.

An awareness of the ideological representation of accounting textbooks can provide insights for universities, publishers and policy makers concerned with lecture structure, textbook design and regulation formulation in accounting education.

This is the first paper to empirically explore the ideological character of accounting textbooks prescribed in an Islamic developing country setting.

This study investigates the impact of organizational culture on the governance transparency of audit firms operating in the emerging market of the United Arab Emirates. The study unpacks how organizational culture influences audit firms' perceptions and practices regarding transparency in leadership, operations and reporting.

The primary data for this study is collected through an online survey distributed to auditing firms in the UAE, with statistical analysis conducted using multiple regression models and robustness checks. The survey is designed to assess transparency practices in leadership, operations and reporting based on the Financial Reporting Council’s (UK) audit firm governance code. Then, the data is analyzed using SPSS software, representing a diverse sample of auditors from different firm types, ownership structures and sizes.

The study reveals that organizational culture significantly influences audit firms' perceptions of governance transparency practices. Specifically, cultural aspects such as public interest, improvements and consultation positively and significantly impact voluntary transparency in leadership, operations and reporting. Notably, reporting practices are particularly affected by organizational cultural norms and values. Furthermore, transparency practices vary based on audit firms' size, type and industry. These findings offer valuable guidance for audit firms, regulators and accounting standards setters in developing suitable governance mechanisms for global audit firms, including developed and developing countries.

Future studies may extend the scope by including additional transparency issues such as independent non-executives and dialogue practices. Further, it would be valuable to investigate the influence of organizational culture components, such as symbols and assumptions shared by employees, on governance transparency and to include an additional set of control variables, such as corporate governance. By incorporating these aspects into research, a more comprehensive understanding of transparency practices within organizations can be achieved.

This study offers directions for stakeholders in the audit industry, aiding them in developing effective governance strategies both locally and internationally. The study further highlights ways audit firms can foster a culture of transparency, regulators can establish relevant frameworks, and accounting standards setters can contribute to developing consistent and appropriate governance mechanisms across different countries.

This study explores the influence of organizational culture on governance transparency in UAE audit firms, emphasizing the role of cultural elements in shaping transparency practices. It provides insights for enhancing governance mechanisms in global audit firms. Previous studies dealt with different determinants of audit behavior and performance. This study extends this prior literature by focusing on organizational culture as a vital underlying informal mechanism for controlling agency relationships.

This study aims to provide insights into management accounting changes (MACs) and potential roles of big data analytics (BDA) in accelerating the MACs in an Indonesian public hospital as a response towards the adoption of the diagnosis-related groups (DRG)-based payment system.

A mixed-method approach was used to collect and analyse data from a referral public hospital in Indonesia. First, a BDA simulation was carried out to reveal its usefulness in predicting and evaluating patient costs, and finally improving the cost recovery rate (CRR) of each DRG case. This part formulated and tested the mathematical models that predict patient cost, the CRR and determinants (length of stay/LOS, severity/SEV, patient age/AGE and gender/SEX). For this purpose, data of the top ten inpatient cases of 2018 were collected and analysed. Second, semi-structured interviews with senior staff and doctors were carried out to understand cost control strategies implemented in the hospital and the management and doctors’ perceptions regarding the application of tested mathematical models for cost control. Old institutional economics and new institutional sociology were used to gain insight about how and why management accounting practices changed in the hospital.

The findings show that the absence of detailed per-case/patient cost information has not only hindered further evolvement of MACs but also stimulate tensions between managerial and medical worlds in the studied Indonesian public hospital. The simulation of BDA in this study was not only discovering the determinants of case cost recovery but also enabling the prediction of CRR of patients immediately after admission. The application of BDA and casemix accounting in the hospital will potentially become catalysts of discussion and mutual learning between managerial and medical staff in controlling patient costs.

This paper provides a more comprehensive picture of the potential roles of BDA in cost control practices. The study assesses the feasibility of BDA application in the hospital and evaluates the potential roles and acceptance of BDA application by both management and doctors.

Drawing on the semantic field theory, the paper aims to uncover the challenges of importing and translating a management accounting concept into the Russian language and the semantic nature of resistance towards the imported management accounting concept.

The paper draws on the extensive literature review of the histories of accounting in the Soviet Union and the United States in the first part of the twentieth century and 17 interviews conducted with the Russian accounting academics.

We demonstrate the case of resistance in adopting the imported Anglo-Saxon management accounting concept. We also discuss historical underpinning and origins of this resistance in light of semantic field theory.

The paper calls for more research in the non-Anglo-Saxon contexts problematizing conventional assumptions and beliefs about objectivity and universality of accounting language.

The study demonstrates the importance of understanding historical and cross-cultural developments of accounting language for accounting educators and practitioners. Critical awareness of the differences in semantic fields of accounting can help accounting researchers and educators to develop contextualized research projects and context-relevant teaching practices.

The study contributes to the literature on translations of accounting concepts by demonstrating that accounting concepts are not understood in isolation, instead, they are interpreted in relation to each other. The present study demonstrates that the relationship between the management accounting concept (the signifier) and its meanings (signifieds) is fluid, culturally and historically contingent. To understand this relationship, we should attend to the historical development of semantic fields and associative relations between concepts.

This study aims to uncover apple preference and consumption in Indonesia, to disclose the risk of non-halal contamination of apples and the importance of maintaining the halal integrity of apples along the supply chain and to uncover the impacts of food miles of apples along supply chain segmentation.

This study adopted mixed research methods under a fully mixed sequential dominant status design (QUAN → qual). Data were collected through a survey in some Indonesian provinces (N = 396 respondents). Samples were collected randomly from individual consumers. The qualitative data were collected through interviews with 15 apple traders in Indonesia. Data were analysed using crosstab, chi-square and descriptive analysis.

First, Muslim consumers believe in the risk of chemical treatment of apples because it can affect the halal status of apples. Second, Indonesian consumers consider the importance of halal certification of chemical-treated apples and the additives for apple treatments. Third, the insignificance of domestic apple preference contributes to longer food miles at the first- and middle-mile stages (preference for imported apples). Fourth, apple consumption and shopping distance contribute to the longer food miles problem at the last-mile stage. Fifth, longer food miles have negative impacts, such as emissions and pollution, food loss and waste, food insecurity, financial loss, slow development of the local economy and food unsafety.

This research has implications for the governments, farmers, consumers (society) and business sectors.

This study proposes a framework of food miles under a halal supply chain (halal food miles) to reduce the risk of food miles and improve halal integrity. The findings from this research have theoretical implications for the development of the food mile theory, halal food supply chain and green supply chain.

In this study, we use neoinstitutional sociology to explore how institutional pressures exerted on Ghana influenced the government’s decision to adopt, implement and use integrated financial management information systems (IFMIS) for the management of public financial resources.

Based on a case study of Ghana’s Controller and Accountant General’s Department (CAGD), the study uses a qualitative interpretive case approach as the methodological stance, and some key officials involved in the implementation of the IFMIS project were interviewed and documentary evidence was also analyzed to achieve triangulation of data and results.

The results show that the IFMIS reform was instigated by two main forces. One is the pressure from external stakeholders like the World Bank related to funding relationships. The other is the indigenous pressures coming from internal stakeholders who felt dissatisfied with the outcomes of previous reforms. The findings also suggest that many contingencies for successful reforms to IFMIS were present in Ghana, such as the commitment of internal stakeholders, the training programs for improving the needed skills of employees, and the will to get inspired by best practices abroad. Nevertheless, ultimate users mostly were hesitant to use IFMIS due to fears of losing their jobs because of institutionalized practices and a lack of IT skills. The study further revealed that, even if many conditions for a successful reform, especially regarding adoption and implementation, are in place, the reform may ultimately fail due to the impact of other factors that particularly regard the use of the newly developed accounting repertoire.

The findings of this study can be considered as a blueprint to emerging economies yet to adopt and implement similar IT-based Public Financial Management Information System (PFMIS). Moreover, given that some ultimate users exhibited resistance to the use of the new system, the results will prompt emerging economies that have not yet implemented IT-based PFMIS to recognize that cultural change management is an inevitable condition for successful implementation and use of IT-based PFMIS.

This study contributes to studies on public sector accounting reform in emerging economies by highlighting how the adoption of public sector accounting reform was instigated by both development partners and indigenous institutions responsible for ensuring effective and transparent management of public funds. Furthermore, unlike previous studies, the implementation team imported business case ideas from the private sector to augment the IFMIS implementation.

This study aims to examine the relationship between key audit matters (KAMs) and the restatement of financial statements, assessing their impact on the financial statement restatement process.

This study aims to examine the economic context of Vietnam by analyzing data from 170 listed enterprises on the Vietnam stock exchange from 2010–2021. Feasible generalized least squares and robustness regression are conducted to give results and conclusions.

The results show that the KAMs disclosure in the financial statements has not really significantly affected the quality of an audit, so the KAMs disclosure does not have too much impact on the restatement of financial statements. However, this study found that the number of disclosed KAMs would partly reflect the shortcoming that exists in companies' financial statements.

The authenticity of financial statements is crucial for companies to meet auditor requirements, particularly KAMs. Restatements can influence business decisions and provide more accurate financial information to stakeholders. Thus, studying the impact of KAMs on restatement is essential for improving the veracity and reliability of financial statements.

This study clarifies the important role of KAMs in financial statements to recommend investors to be more careful in considering KAMs disclosed by auditors in audit reports. In addition, this study helps to add an overview of KAMs in emerging markets like Vietnam, as well as helps stakeholders to improve the legal system on Accounting – Auditing in Vietnam.

The purpose of this paper is to contribute to a better, empirically grounded and theoretically informed understanding of data analytics (DA) use and nonuse in accounting for decision-making. To that end, it explores the links between accounting logic, commercial logic and DA use in financial due diligence (FDD).

The paper reports the findings of a case study of DA use in the FDD practice of a Big Four accounting firm in Sweden (Pseudonym: DealCo). The primary data comprises semistructured interviews, observations and additional meetings. Institutional logics is mobilized as method theory.

First, accounting logic and commercial logic both drove and hindered DA use in DealCo’s FDD practice in different ways. Second, conflicting prescriptions for DA use existed mostly within commercial logic rather than between accounting logic and commercial logic. Third, accounting logic and commercial logic, as perceptual and conceptual filters, seemed to shape DealCo’s advisors’ understanding of DA and give rise to an efficiency-centric DA logic. This logic, in turn, as a high-level model of how to use DA in the context of FDD, governed DA use broadly.

The paper draws attention to direct and indirect links between accounting logic and commercial logic, on the one hand, and DA conceptions and use, on the other hand. It, thereby, advances prior theorization of DA use in accounting for decision-making.