The purpose of this study was to examine the impact of the board of directors on the economic performance of Jordanian companies listed on the Amman stock exchange (ASE) by measuring the board of administrators using a variety of indicators, including board size, board independence, and CEO duality. Economic performance is measured by going back on property and returning on equity. During the study period (2015–2020), 186 industrial corporations were examined. The study found that the indexed organizations at ASE during the years 2015–2020 showed full-size financial overall performance in accordance with Jordan's improving understanding of and application of the board of directors' traits. This study found that board size and independence had a substantial influence on financial performance. Based on the findings, the study recommends that the codes be evaluated on a regular basis and that corporations be instructed to examine corporate governance principles through legislation and regulations to encourage enterprises to follow these rules. Furthermore, board members' experience, devotion, and independence are reviewed on an ongoing basis. Stock exchanges should also conduct seminars and workshops for company managers and decision-makers to enhance understanding of effective corporate governance, especially its importance. The correlation coefficient shows a negative relationship between Board size and Board Independence with ROA, while board size and CEO duality are positive correlation with ROE. On The other side the regressions test of the effect of the variables on financial performance ratios (ROA and ROE) shows that there is a significant effect of board size and board independence on ROA and ROE. While CEO duality has an insignificant effect on both ratios ROA and ROE.

The study aimed to examine the effects of accounting technology improvements on the generation of accurate and reliable financial reports in the public sector of Jordan. In order to carry out this inquiry, the researchers set research goals and formulated null hypotheses that were derived from these objectives and afterwards used in the study. The study used an ex-post facto survey methodology as its research technique. The study sample included 250 persons employed at the Ministry of Finance in Jordan. The research included a sample size including 152 people. A questionnaire was used as the primary tool for data collection in this study. The validity of the instrument was established by an evaluation conducted by experts specialising in the field of testing and measurement. The evaluation of the instrument's dependability was performed using the Cronbach Alpha reliability approach, yielding a reliability coefficient ranging from 0.73 to 0.85. The findings of this research demonstrate that the instrument has a significant level of dependability. The data obtained from the surveys underwent analysis using the Pearson Product-Moment Correlation (PPMC) and regression analysis approaches. The present study offers empirical data and affirms the growing significance of financial reporting in the global economic landscape. Ensuring unwavering trust in the financial information pertaining to the public sector has considerable significance for investors. The article proposes that the establishment of a comprehensive framework of guidelines for enterprises' information technology infrastructure would be advantageous for regulatory bodies, such as the Jordan Central Bank. The aim of this method is to reduce the potential danger of the public sector being overwhelmed by outdated technology.

This study focused on the factors affecting the quality / outcome of online learning, which would eventually affect accounting students' perceptions of online learning in universities in Ho Chi Minh City in the age of Industry 4.0. The study used convenience-sampling method with sample size of 992 to collect information from accounting students who were taking online classes at Universities in Ho Chi Minh City on an irregular basis; then, the information was tested using Structural Equa-tion Modelling (SEM). The findings confirmed the appropriateness of the research model. All the information collected, analytical methods, and the results showed the direct relationship between service quality, information quality, system quality, IT skills, students' perceptions and students' awareness of Industry 4.0 with quality of online learning system. Based on the findings, accounting students' perceptions of online learning at universities in Ho Chi Minh City can be improved. Uni-versities in Ho Chi Minh City can use this result and other management methods to implement ef-fective online learning programs that are appropriate and effective for students in the Age of Indus-try 4.0.

The production of ceramic creates scrap material that is often wasted. The aims of this study are to know the influence of size and material on scrap material and the role of accounting in managing the environment. The results show that product size and material used together have an effect on scrap material. Partial testing shows that only materials used have a positive and significant effect on the emergence of scrap materials. The accounting treatment is done by debiting Cash IDR 5,258,753.99 and crediting Work in Process-Raw Material Cost IDR 5,258,753.99. The cost of goods manufactured of ceramic products after accounting treatment for scrap material is lower than before. The selling price also decreased for the same product. The operating profit will increase IDR 5,013,038.64 (use original selling price) and decrease IDR 1,272,112.67 (use selling price after treatment for scrap material). The emergence of scrap material causes environmental problems. Environmental accounting overcomes this by removing scrap material from its place. The transfer is done by selling at a price of half the standard price. The proceeds from the sale are treated as a deduction from the cost of raw materials in an account in the Work in Process-Raw Materials Cost credit.

According to the Ministry of Finance's roadmap for applying IFRS in Vietnam, listed enterprises on the stock market and state-owned enterprises holding the dominant power are the first group of enterprises to alter the preparation of financial statements according to Vietnamese Accounting Standards (VAS) to the application of International Financial Reporting Standards (IFRS). The voluntary application period is from 2022 to 2025 and the period after 2025 will be the mandatory one. This study was conducted to determine the factors affecting the transition from preparing financial statements following VAS to IFRS for this group of enterprises. The study involved surveying managers and chief accountants at 120 enterprises belonging to the group of companies listed on the stock market, state-owned enterprises holding the dominant power, with the adoption of a regression analysis method. The research results show that five factors are affecting the transition of financial reporting from VAS to IFRS in this group of enterprises, with the order of influence being ranked from high to low, respectively as (i) Size and operation characteristics of the enterprise; (ii) Competence of accountants; (iii) Viewpoints of the enterprise administrators; (iv) Applied accounting regime, and (v) Enterprise owners. On that basis, the study proposes some recommendations for the transition from preparing financial statements according to VAS to IFRS for enterprises to meet the Ministry of Finance's roadmap for IFRS application.

With the aim of determining the factors affecting the application of IFRS in teaching for universities and colleges with accounting and auditing training, the research was conducted at 30 universities, colleges with accounting and auditing majors, and 208 lecturers who are engaged in teaching accounting and auditing in Vietnam. Next, the study employed the method of regression analysis by PLS_SEM software to process and analyze the collected data. Research results show that eight factors are affecting the application of IFRS in teaching at universities and colleges in Vietnam in the order of influence from high to low, respectively (i) Training program; (ii) Teaching staff; (iii) Regulation on the application of IFRS of the Ministry of Finance; (iv) Request of the related parties; (v) Faculty/Institution administrators; (vi) Teaching aids; (vii) IFRS teaching methods and (viii) Learners (students, trainees). At the same time, the study also shows that the financial capability of the institutions does not affect the application of IFRS in teaching.

The accelerated progress of Artificial Intelligence (AI) within the accounting field has resulted in a heightened use of this technology in international enterprises, therefore generating noteworthy ethical concerns. This research investigates the ethical implications that arise from the use of AI in accounting practices, focusing on international corporations operating in Jordan. The objective of this research is to provide a comprehensive framework for the ethical and responsible integration of AI within the accounting domain. The research used a survey methods approach while 379 respondents were selected using cluster and proportional sampling. The qualitative component of the research investigates the viewpoints and concerns of persons pertaining to the use of AI. The study results provide significant contributions to the development of a context-specific paradigm for AI ethics that prioritizes concepts such as transparency, fairness, and accountability. The findings of this study have substantial value for multinational corporations engaged in commercial operations in Jordan and similar regions. The results provide organizations with the necessary tools to proficiently address the ethical dilemmas that emerge as a result of using artificial intelligence in accounting procedures.

Malaysian Private Entity Reporting Standard (MPERS) serves as new reporting framework to private entities and significant milestone to the capital market. The qualification for first-time MPERS adoption is incremental and it is important to prepare in advance for private entities if they intend to move to the MPERS or MFRS framework in the near future. A common question that private entities may ask is how far-reaching or how reliable the current Private Entity Reporting Standards (PERS) Framework is comparable to the new MPERS or MFRS framework. The adoption of MPERS is retrospective. The purpose of the analysis is to analyze the implementation of MPERS on small medium enterprises (SMEs) and how they perceive the implementation. The study covers all sectors of the SME sector, namely services, manufacturing, agriculture, construction, mining and quarrying, and is subdivided into Micro, small and medium and in three categories. These sectors were selected based on the SMEs landscape of Malaysia following the issuance of MPERS on February 14, 2014. There were 55 of SMEs participated in this research by answering the questionnaire. The study evaluated using linear regression and the measures of research are based on the factors described in the literature review, influence the variables. Hence, the SMEs experiences have the potential to make respondent’s perception of MPERS also agreeable. The implications of the research highlighted that the implementation of the MPERS still at the infancy level as there are few challenges faced by the SMEs regards to the implementation. Therefore, the regulators and standard setter can identify the challenges and provide appropriate assistance to ensure the financial reports are fairly presented.

Information technology plays an important role on increasing internal control in many organizations. In this paper, we present an empirical study to measure the impact of information technology, hiring high quality skilled management team, using high quality standards and increasing employees & apos; awareness on managing internal control. The survey uses a questionnaire based on Likert scale and distributes among the people who work in either administration or financial sectors of governmental agencies in province of Zanjan, Iran. The results of the study indicate that the implementation of information technology positively influences management team to control their system, more effectively, using more skilled and specialized managers positively influences management internal control, an organization with suitable standard positively influences management internal control and increasing employees & apos; awareness positively influences management internal control.

This study interrogates the meaning and conceptual nuances of human capital accounting and additionally highlights its empirical dimensions. A critical aspect of the concerns of the study borders on the validity of an interdisciplinary interpretation of the trajectories of human capital accounting. The methodology of the study is purposively the literature review. The study has attempted to underscore the essential aspects of the critical developments in the subject matter of human capital accounting. It has also tried to draw attention to the shortcomings of earlier studies, while showing the strengths of the influential types of such previous researches. Finally, the interdisciplinary thesis of the problem of the study was upheld, as having a large measure of validity. The empirical import of the concept of human capital accounting however, remains contentions. Consequently, continuous interdisciplinary research-engagement is recommended as an outcome of the study.