Forthcoming articles

International Journal of Managerial and Financial Accounting

International Journal of Managerial and Financial Accounting (IJMFA)

These articles have been peer-reviewed and accepted for publication but are pending final changes, are not yet published and may not appear here in their final order of publication until they are assigned to issues. Therefore, the content conforms to our standards but the presentation (e.g. typesetting and proof-reading) is not necessarily up to the Inderscience standard. Additionally, titles, authors, abstracts and keywords may change before publication. Articles will not be published until the final proofs are validated by their authors.

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International Journal of Managerial and Financial Accounting (5 papers in press)

Regular Issues

  • The determinants of XBRL adoption: a meta-analysis   Order a copy of this article
    by Mohssen EL ANSARY, Mourad OUBRICH, Beatrice ORLANDO, Fabio FIANO 
    Abstract: eXtensible Business Reporting Language (XBRL) is a new technology revolutionizing the world of business information. Past studies attempt explaining what are the factors, such as drivers and inhibitors, able to exert influence over the adoption of this technology. To date, findings seems contrasting. This fragmented panorama provides the opportunity to current study, which purpose is to provide a fine-tuned meta-analysis of determinants of XBRL adoption, by cross-checking the results of 18 prior contributions. Originally, we group determinants of XBRL adoption into three main species of factors: the perceived usability related to the technical dimension (perceived ease-of-use and perceived usefulness - Technology Acceptance Model). The second dimension includes environmental factors (normative pressure). The third dimension is formed by the organizational aspect, composed by the managerial attitude and organizational expertise. The output of this study is an original conceptual framework that we will test in the Moroccan context.
    Keywords: Technology acceptance; Business information; XBRL adoption; Meta-analysis.

  • Investor sentiment, stock price and audit quality   Order a copy of this article
    by Hossein Jokar, Vahid Daneshi 
    Abstract: Numerous studies have investigated the effect of audit quality on investors decisions in the stock market, but the direction of most of these studies has focused solely on the rationality principle of economic factors and the documentation of the relationship between audit quality and stock price. They have also stated the direct reaction of the market to audit quality criteria as the signs of the effects of auditing on the investors' decisions. They have rarely investigated the role of independent auditing on the emotional behaviours of investors in the stock market; hence, the main objective of this research is to investigate the moderating effect of audit quality on the relationship between investor sentiment and stock price. The audit quality is measured by the observable variables of the type of audit report, auditor size, auditor specialization, and auditor tenure. A composite index has been used to measure investor sentiment. The results show that the auditor reports and the auditor specialization in the industry strengthened the investors' trust in the accounting information and affected the investor sentiment in-stock pricing; however, the auditor size and the auditor tenure did not have a moderating effect and did not affect the relationship between investor sentiment and stock price.
    Keywords: Investor sentiment; Stock price; Audit quality.

  • Strategy and Capital budgeting techniques: The moderating role of entrepreneurial structure   Order a copy of this article
    by Zahida Sarwary 
    Abstract: This study explores how Miles and Snows (1978) typology of strategy relates to a firms choice of capital budgeting techniques (CBT) when the firm operates in a competitive market. Furthermore, it explores how this relationship is contingent on entrepreneurial structure. The study is based on data from 62 small and medium-sized enterprises (SMEs) operating on First North. The empirical data was collected using a survey and secondary data from annual reports and analyzed with content analysis. The results show that an analyzer strategy is positively related to the choice of sophisticated CBT, and a defender strategy is positively related to the choice of non-sophisticated CBT. Moreover, entrepreneurial structure positively moderates the relationship between prospector strategy and the choice of non-sophisticated CBT. The study also provides practical insights on how to align strategy, CBT, and structure among SMEs operating on competitive markets.
    Keywords: Strategy; Strategic planning tools; Capital budgeting techniques; Organizational structure; Entrepreneurial structure; Content analysis.

  • The Phenomenon of Tax Evasion and Undeclared Work in Greece. Causes and the Role of Control Mechanisms   Order a copy of this article
    by Petros Lois, George Drogalas, Alkiviadis Karagiorgos, Eleni Karasteriou 
    Abstract: The purpose of this paper is to investigate tax evasion through undeclared work incidents. It examines low taxation ethics observed from citizens and relates then to evasion levels connected to undeclared work. The research introduces a number of factors including different business sectors, a countrys economic, sociological and political conditions. Furthermore, it investigates the phenomenon compared to inadequacies in state taxation and auditing mechanisms, as well as undeclared works different types. The research was conducted in the second biggest industrial and economic center of Greece in public administration organizations and accounting offices. The sample responded to closed questions questionnaire and the results showed that the low insurance and taxation ethics levels demonstrating by citizens are related most variables mentioned above. Overall, the study makes several important contributions, although of the most interesting results was the strong correlation between undeclared work and sociopolitical factors. Research findings contribute to the existing but limited literature, providing evidence for southern European countries and developing countries.
    Keywords: Undeclared work; Social security contribution evasion; Contribution evasion; Low insurance; tax morality.

  • Conceptualization of customer experience : The case of mobile telecoms services in Morocco.   Order a copy of this article
    by Ikrame BELABBES, Mourad OUBRICH, Beatrice ORLANDO, Fabio FIANO 
    Abstract: The mobile telecommunications industry in Morocco has undergone rapid evolution supported by globalization and liberalization. Mobile operators have embraced customer experience as a way to achieve sustainable competitive advantages. The purpose of this paper is to identify and analyse the drivers of customer experience as described by users in their own words. Our study explores a new conceptual approach for customer experience based on a literature review aiming to define the concept, identify the relevant dimensions and give insight into the most common methods of measurement. The research design consists of a qualitative study based on interviews and discussions with experts and practitioners and supported by focus groups conducted within mobile telecoms services users in Morocco. The findings suggest that the most relevant determinants of customer experience in the Moroccan mobile telecoms market are the brand image, the pricing, the customer relation, the promotion and the usage tracking.
    Keywords: Customer experience; measurement; telecom industry; operators; mobile telecoms services.