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Academic Journal

Modeling the Formation of the Hidden Curriculum in Digital-Age Accounting Education Using Grounded Theory.

Authors : Salehi, Tabandeh¹ ; Khajavi, Shokrollah²

Subjects: *ACCOUNTING education; *PROFESSIONAL identity; *ACCOUNTING ethics

Source: Accounting & Auditing Review. 2026, Vol. 33 Issue 1, p128-158. 31p.

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Academic Journal

تقييم تطبيق النظام احملاسيب املايل لقطاع السياحة- دراسة ميدانية بوالية سكيكدة.

Authors : مريم صيد¹ ; سوسن زیرق²

Subjects: *ACCOUNTING; *TOURISM; *LEGAL compliance

Source: Journal of Economic Additions. 2026, Vol. 10 Issue 1, p434-456. 23p.

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Academic Journal

هستی شناسی ماهیت پانزی در بروز رویه های حسابداری فرصت طلبانه ارائه الگوی پدیدارشناسی پارادایمی.

Authors : نصیبه شفاخیبری¹; علیرضا هیراد² ; محمدرضا عبدلی³

Subjects: *PONZI schemes; *ACCOUNTING methods; *EARNINGS management

Source: Empirical Studies of Financial Accounting. Winter2026, Vol. 22 Issue 88, p219-280. 62p.

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Academic Journal

Proprietary Information Leakage and Accounting Information Transparency: The Moderating Role of Intellectual Property Rights Protection.

Authors : Hasanzadeh, Shadi¹ ; Eslami, Kadije² ; Farahi, Mana³

Subjects: *DISCLOSURE in accounting; *INTELLECTUAL property; *NONDISCLOSUREIRAN

Source: Accounting & Auditing Review. 2026, Vol. 33 Issue 1, p24-51. 28p.

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Academic Journal

The Impact of the Covid-19 Pandemic Crisis on Accounting Conservatism in Algerian Companies.

Authors : Bilal, Kimouche¹

Subjects: *COVID-19 pandemic; *CONSERVATISM (Accounting); *FINANCIAL statements

Source: Jordan Journal of Business Administration. Feb2026, Vol. 22 Issue 1, p1-21. 21p.

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Academic Journal

Accounting Conservatism in Financial Technology: Theoretical Foundations, Applications, Benefits, and Challenges.

Authors : Hamza, TEDJANIA¹ ; Ali, LABSI¹ ; Mohammed Al-Bilawi, Abdul Sattar Salih²

Subjects: *CONSERVATISM (Accounting); *FINANCIAL technology; *RISK assessment

Source: International Journal of Economic Performance (IJEP) / Revue internationale de Performance Économique. Dec2025, Vol. 8 Issue 2, p390-406. 17p.

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Academic Journal

From Classroom to Workplace: Cyberloafing among Accounting Students in Both Settings.

Authors : Rosário, Felipe Stainsack do¹ (AUTHOR) ; Meurer, Alison Martins¹ (AUTHOR)

Subjects: *ORGANIZATIONAL behavior; ACCOUNTING students; DIGITAL technologyBRAZIL

Source: RAC: Revista de Administração Contemporânea. Jan/Feb2026, Vol. 30 Issue 1, p1-23. 23p.

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Academic Journal

تحليل پژوهش هاي پايداري در حسابداري با رويكرد مدل سازي موضوعي

Authors : زهرا طاهر¹ ; مهدي صفائي²

Subjects: *ACCOUNTING; *SOCIAL responsibility of business; SUSTAINABILITY

Source: Accounting & Auditing Review. 2025, Vol. 32 Issue 4, p715-756. 42p.

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Academic Journal

Consequences of Implementing Blockchain Technology in Management Accounting: A Grounded Theory Approach.

Authors : Taherkordi, Mohammad Reza¹ ; Hejazi, Rezvan² ; Kashanipour, Mohammad³

Subjects: *BLOCKCHAINS; *MANAGERIAL accounting; *FINANCIAL management

Source: Journal of Empirical Research in Accounting. Winter2025, Vol. 15 Issue 4, p29-56. 28p.

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Academic Journal

Digital Accounting Legitimacy Perspectives Based on the Need for More Developed Software Services.

Authors : Manafi, Abolfazl¹ (AUTHOR) ; Borhani, Seyyed Abbas² (AUTHOR) ; Gerayli, Mehdi Safari³ (AUTHOR)

Subjects: *ORGANIZATIONAL legitimacy; *ACCOUNTING software; *SOFTWARE as a serviceIRAN

Source: Iranian Journal of Accounting, Auditing & Finance (IJAAF). 2025, Vol. 9 Issue 4, p149-181. 33p.

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