Buscar recursos académicos

Purpose - The purpose of this study was to explore the application of the values of Al-Ghazali Islamic business ethics to tax consultants in Indonesia and to compare them with the Indonesian Tax Consultant Professional C...

This paper examines the evolution and current limitations of compliance maturi-ty models and develops the conceptual foundations of an integrated approach—the Compliance Governance Maturity Model (CGMM). The study is b...

This study aims to analyze the effect of sustainable marketing and green product innovation on customer loyalty from the perspective of Islamic business, focusing on Avoskin consumers in Bandar Lampung. In an era of incr...

Drawing from Kolberg’s Theory of Moral Development, the study investigated the effect of ethics education (EE) and ethical perception (EP) on prospective accountants’ behaviour towards corruption (BTC). The study emp...

Background: The Zondo Commission exposed how corruption and collusion undermined South Africa’s state and business relations. However, little is known about its impact on small businesses and local economic developmen...

This research project aims to investigate fuel tankering practices in the aviation industry, exploring their relation to carbon emissions and evaluating the Brazilian fuel tankering scenario in comparison to global and n...

Once a side note, sustainability reporting has become an important issue for companies and airlines globally and in the U.S. This exploratory study examined the sustainability reporting practices of U.S. passenger and ca...

Over the past few decades, digital transformation has reshaped the accounting profession. Against this backdrop, this paper examines the evolving role of professional accountants in an era marked by accelerated adoption ...

Background In sub-Saharan Africa, young women face disproportionate challenges transitioning from school to employment, with high rates of those not in education, employment or training (NEET). Structural barriers—incl...

Previous research has documented how British American Tobacco (BAT) and other transnational tobacco companies (TTCs) smuggled their own products into Iran in the 1990s in order to circumvent sanctions and other trade res...

In the modern highly competitive business environment, companies characterized by labor shortage are struggling to attract, motivate, and retain talents. As a mix of functional, economic, and psychological benefits that ...