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Embracing Technological Agility in Accounting and Business – Vol. 1

Edited by Tankiso Moloi ()

in Springer Proceedings in Business and Economics from Springer

Date: 2026
ISBN: 978-3-032-13380-9
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Chapters in this book:

Financial Sustainability and Capital Structure: An African Perspective
Lauren Ann Pleace, Lydia Pelcher and Marise Mouton
The Impact of Refunds Made by Employees to Employers on the S10(1)(Q) Bursary Exemption
Talha Essop, Mahmood Surty and Henriette Erasmus
How Do Tax Compliance Costs Affect the Compliance Behaviour of Small and Medium Enterprises? Qualitative South African Evidence
Nhlanhla Malumane and Masibulele Phesa
The Growing Effect of Income Tax Bracket Creep on Individual Taxpayers in South Africa
Charlotte Mamadi
Corporate Governance Structure, Disclosure Practices, and Earnings Management of Listed Financial Service Firms in Nigeria
Omobolade Stephen Ogundele and Lethiwe Nzama-Sithole
Accounting Careers in the Era of Digitalisation: Insights from Future Professionals from an Emerging Economy
Nusirat Ojuolape Gold and Husain Coovadia
Corporate Social Responsibility and Earnings Management of Listed Consumer Goods Firms in Nigeria
Adesanmi Timothy Adegbayibi and Michael Olajide Adelowotan
Accounting Profession and Disruptive Technologies: “Blockchain and Big Data”—The Agency Theory Perspective
Fowokemi Alaba Ogedengbe and Michael Olajide Adelowotan
Corporate Governance Mechanisms and Sustainability Reporting Practices of Listed Firms in Nigeria
Mohammed Kayode Ajape and Michael O. Adelowotan
Accounting Graduates’ Preparedness for the Fourth Industrial Revolution
Belinda Schutte, Ben Marx and Rozanne Smith
Challenges Hindering Effective Financial Accounting Education in Secondary Schools: A Case Study of Offa, Nigeria
Kafilah Lola Gold, Nusirat Ojuolape Gold and Varaidzo Denhere
Trends in Integrated Reporting by JSE-Listed Companies: An Analysis of Corporate Governance Disclosures Concerning King IV
Papi Pelo, Anees Kathrada and Naledi Nkhi
An Analysis of Social Disclosures Among JSE-Listed Mining Companies
Noxolo Sokweba
Foreign Direct Investment and Bank Performance in South Africa
Claudia Govender, Lydia Pelcher and Marise Mouton
Shariah Supervisory Board Characteristics and Compliance Disclosures: Preliminary Evidence from African Islamic Banks
Riyad Moosa and Zikani Mkandawire
The Determinants of Bank Profitability in South Africa
Moletenyane Mokhele and Jelvin Griffioen
Integrated Reporting in Public Sector Organisations: A Structured Literature Review
Lindani Myeza, Gary Marques and Naledi Nkhi
Consistency of Presentation and Disclosure of Cash Flow Statements
Marelize Malan and Zaheera Patel
Taxing for Sustainable Development in Sub-Saharan Africa: Is More Always Better?
Alex Adegboye, Uwuigbe Uwalomwa, Ojeka Stephen and Muneer Hassan
Drivers of Financial Performance of the South African Insurance Sector
Lethabo Kosene and Nicolaas Strydom
Sustainability Reporting Disclosure, Statutory Responsibilities, and Liquidity Performance of Listed Firms in Nigeria and South Africa: A Comparative Analysis
Temitayo O. Abe, Israel S. Akinadewo, Jeremiah O. Akinadewo, Iyabode A. Adelugba, Victoria O. Omoleye, Adebolanle A. Debo-Ajagunna and Omokemi O. Oladipo
Tracing ESG Disclosure Practices: A Scoping Review
Boitumelo Kuzwayo and Hossana Twinomurinzi
Evaluating the Effects of Financial Fraud and Board Governance on Going Concern Performance of Africa Non-Industrial Firms
Jeremiah O. Akinadewo, Ifeoluwa M. Adebiyi, Temitayo O. Abe, Israel S. Akinadewo, Alani O. Efuntade, Adebolanle A. Debo-Ajagunna and Oluwasayo H. Omomeji
Accounting in the Age of AI: A Meta-Review of Emerging Trends and Opportunities
Ahmed Mohammadali-Haji and Nicolaas Strydom
Sustainability-Related Financial Disclosure: A Systematic Literature Review
Rejoice Mandizvidza and Cosmas M. Ambe
Material Flow Cost Accounting and ESG Compliance: A Tool for Sustainable Hospitality Operations in South Africa
Omolola Ayobamidele Arise and Tankiso Moloi
The Effect of ESG Assurance on Firm Performance: Empirical Evidence from the Top 10 Johannesburg Stock Exchange Listed Companies
Justine Nkobane
Exploring Tax Inquisitiveness Using Google Trends in African Regions: Evidence of Nigeria
Alex Adegboye and Muneer Hassan
Ownership Structure and Financial Performance of Listed Insurance Companies in Nigeria
Adesanmi Timothy Adegbayibi
Taxing the Invisible: An Analysis of South Africa’s VAT on Cross-Border Telecommunication Services
Sinazo Bulana and Michelle van Heerden
IFRS Accounting Standards Credit Risk Management Disclosure Practices of the JSE Top 40 Non-financial Institutions
Ahmed Mohammadali-haji, Tasneem Mahmood and Claudia Hazelwood
Sustainability Reporting-Firm Value Nexus: Moderating Effect of Accounting Information Timeliness
Fatai Abiodun Atanda and Serah Adediran
Assessing the Influence of Sustainability Worldviews in Zimbabwean Banks: Towards Decolonising Sustainable Finance
Gilbert Tepetepe
Municipality Audit Outcomes and Their Determinants: A Systematic Review of the Literature
Munyadziwa Nevhutanda
The Future of the Accounting Profession: Evolve or Die?
Rafiu Oyesola Salawu

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Persistent link: https://EconPapers.repec.org/RePEc:spr:prbuec:978-3-032-13380-9

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DOI: 10.1007/978-3-032-13380-9

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