Accounting behavioral research

This research aimed to consider the importance of digital transformation and digital marketing on consumer behavior, along with studying the indirect impact of this relationship through brand positioning. The authors conducted a survey of 300 leaders of small and medium-sized enterprises (SMEs) on “The impact of digital transformation and digital marketing on the brand positioning and consumer behavior” through online and direct forms using pre-designed questionnaires.

13p leminhvu111 07-06-2024 1 0   Download

The article presents experiences in applying social responsibility accounting in some countries such as the US, Japan, and Australia, thereby drawing some implications for Vietnam. Research results show that through different tools such as the sustainable balanced scorecard, businesses in these countries have integrated social responsibility accounting reports into sustainable development reports for external publication with the trend of standardization of behavior and professionalization of organization.

7p leminhvu111 07-06-2024 1 0   Download

This study employs the Stimulus-Organism-Response theory in consumer behavior research to investigate the decision-making process of consumers regarding Buy Now, Pay Later (BNPL) services. Data from 348 university student questionnaires were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM). The findings highlight the significantly mediating roles of emotion and cognition in shaping trust during the pre-purchase process, ultimately influencing consumers’ intentions to adopt BNPL services.

12p leminhvu111 07-06-2024 1 0   Download

This article explores the symbiotic relationship between psychology and accounting, two social sciences investigating human behavior and decision-making. While they share common interests, methods, and challenges, the interdisciplinary nature of these fields requires careful consideration.

15p viohoyo 25-04-2024 4 1   Download

Journal of Finance & Accounting research - No. 06 (25) - 2023 includes papers: Global food security and its impacts on Vietnam’s rice export; Structural change and economic growth: Evidence from Vietnam; Expanding social insurance coverage to contract informal workers in Vietnam; The role of green human resource management, green social awareness and green social behavior in achieving sustainable development: Evidence from Vietnamese exporters;...

148p longtimenosee09 08-04-2024 5 2   Download

Part 1 of ebook "Experimental business research: Marketing, accounting and cognitive perspectives (Volume III)" provides readers with contents including: the rationahty of consumer decisions to adopt and utilize product-attribute enhancements; a behavioral accounting study of strategic interaction in a tax compliance game; information distribution and attitudes toward risk in an experimental market of risky assets; effects of idiosyncratic investments in collaborative networks;...

147p tuongnhuoclan 27-11-2023 6 3   Download

Part 1 of ebook "Cambridge series on Judgment and Decision making: Judgment and decision-making research in accounting and auditing" provides readers with contents including: perspectives on judgment and decision-making research in accounting and auditing; judgment and decision-making research involving users of accounting information;...

151p mocthanhdao0210 19-11-2023 7 4   Download

Continued part 1, part 2 of ebook "Beyond September 11th: An account of post-disaster research" provides readers with contents including: individual and collective behavior; resiliency, post traumatic growth, and psychological distress after the attacks on america; private sector roles and activities; public policy and political context; representation of the September 11th terrorist attacks in the online edition of the Los Angeles Times;...

326p mocthanhdao0210 19-11-2023 3 2   Download

Ebook "Advances in accounting behavioral research (Advances in accounting behavioral research, Volume 14)" focuses primarily on developing psychometric measures that can be useful for future research. This includes research focused on developing an instrument for measuring taxpayer locus of control, developing a scale for examining social norms related to tax compliance, identifying characteristics of audit partners that might predict 'risky' behavior, and identifying facets of culture that influence employee satisfaction.

238p loivantrinh 29-10-2023 9 4   Download

The paper outlines the research results on (i) standard form contracts in general and standard form contract in the financial and banking sectors in particular which takes into account behavioral economics factors of consumer psychology; (ii) Vietnamese law on controlling standard form contracts in the financial and banking sectors and some shortcomings;

15p viindra 06-09-2023 4 4   Download

Research to date suggests that physical activity is associated with improved sleep, but studies have predominantly relied on self-report measures and have not accounted for school day/free day variability.

9p viferrari 28-11-2022 5 2   Download

Auditing is valued for its ability to provide independent assurance of the credibility of accounting information, which improves resource allocation and contracting efficiency. This article identifies the auditor's behavior affecting the quality of the audit. It also measures the impact of each of the auditor's actions on the quality of the audit activity.

12p huyetthienthan 23-11-2021 14 2   Download

Screen-viewing is one of the most common sedentary behaviors among preschoolers. Despite the high prevalence of sedentary behaviors in childcare, little research exists on the context and/or type of activities that account for these particular behaviors.

16p vichengshin2711 29-02-2020 6 1   Download

A challenge to EMH is that individuals often overreact and underreact to news causing stock markets to react according to investor behaviour in their investment decision making. Generally, the study determined the effect of investor behaviour on stock market reaction of listed companies in Kenya.

34p chauchaungayxua2 19-01-2020 33 3   Download

Financial Literacy; Financial Knowledge; Financial Attitude; Financial Behaviour; OECD; Financial Inclusion. Financial market today is flooded with sophisticated and complex financial products thereby individuals require a greater degree of financial literacy to select appropriate financial products and avail financial services. The purpose of the study was to assess the financial literacy and awareness of financial products of employed and business people in AMBO, Ethiopia. Descriptive research was adopted for the study.

33p chauchaungayxua2 19-01-2020 14 1   Download

In the Netherlands, youths of Moroccan origin account for a disproportionately large percentage of the population in juvenile justice institutions. Previous research showed that Moroccan adolescents in pre-trial arrest are characterized by less serious offending behavior (i.e., primarily property-based) and lower levels of mental health problems than native Dutch adolescents in pre-trial arrest.

10p viamsterdam2711 07-01-2020 8 2   Download

To describe the knowledge, behaviors seeking health services and determine the time from onset of symptoms until the tuberculosis disease was diagnosed. Subjects and methods: Cross-sectional study by interviewing 341 tuberculosis patients, who registered tuberculosis treatment in 4 districts of Nam Dinh province in 2013. Results: Patients lacked knowledge about tuberculosis, only 57.8% of patients correctly understood the cause of the disease, 36.1% of patients agreed to vaccinate against tuberculosis for infants and 27.6% agreed to go early examination when having signs of tuberculosis.

5p chauchaungayxua1 02-12-2019 10 0   Download

(BQ) The document Advertising - Theory (Third edition): Part 1 has contents: The environment of advertising, the evolution of advertising, the business of advertising, communication and consumer behavior, account planning and research,... and other contents. Invite you to refer.

206p thuongdanguyetan04 25-07-2019 27 5   Download

This introductory chapter outlines the motivation for the current behavioral accounting research study that focuses on the emerging area of business valuation. In addition, the research contributions of the study are briefly discussed along with an overview of the research design.

144p fugu897 03-07-2019 31 3   Download

The findings suggest that Vietnamese public hospitals should not underestimate the contextual and behavioral factors involved in facilitating the functioning of costing systems toward better performance outcomes. This study adds to limited research on behavioral accounting in Vietnamese public hospitals.

23p danhnguyentuongvi27 18-12-2018 34 0   Download