Category Archives: 2/2026

Critical success factors for management accounting digitalisation: A structured literature review and evidence from practitioners

DOI: 10.24818/jamis.2026.02005 Vol. 25, No. 2, pp. 293-326, 2026 © 2026. This work is openly licensed via CC BY 4.0. Author(s): Sînziana-Maria Rîndașua and Cristina-Gabriela Grimescu (Guțu)1,a a Bucharest University of Economic Studies, Bucharest, Romania 1 Corresponding author: Cristina-Gabriela Grimescu … Continue reading

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The impact of artificial intelligence on enhancing compliance with International Accounting Education Standards (IES 2-6): Evidence from Algerian universities

DOI: 10.24818/jamis.2026.02004 Vol. 25, No. 2, pp. 264-292, 2026 © 2026. This work is openly licensed via CC BY 4.0. Author(s): Wafa Ahmouda1,a and Abdelmadjid Mouzarineb a Laboratory of Innovation, Economic and Financial Analysis, Badji Mokhtar – Annaba University, Algeria … Continue reading

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Factors influencing the association between CEO change and creative accounting practices in Bangladesh

DOI: 10.24818/jamis.2026.02003 Vol. 25, No. 2, pp. 231-263, 2026 © 2026. This work is openly licensed via CC BY 4.0. Author(s): Ruksana Parvin1,a a Department of Accounting, Kishoreganj University, Bangladesh 1 Corresponding author: Ruksana Parvin, Department of Accounting, Kishoreganj University, … Continue reading

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The relationship between corporate governance mechanisms and financial performance

DOI: 10.24818/jamis.2026.02002 Vol. 25, No. 2, pp. 203-230, 2026 © 2026. This work is openly licensed via CC BY 4.0. Author(s): Mădălina Preda1,a and Alexandra Ștefana a Doctoral School of Accounting, Bucharest University of Economic Studies, Romania 1 Corresponding author: … Continue reading

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AI in auditing: Drivers and barriers to its adoption and the sociomaterial reconfiguration of the auditor’s role

DOI: 10.24818/jamis.2026.02001 Vol. 25, No. 2, pp. 166-202, 2026 © 2026. This work is openly licensed via CC BY 4.0. Author(s): Marcio Fernando da Silva1,a, Ariel Behra, Fernanda da Silva Momoa and António Samagaiob a Federal University of Rio Grande … Continue reading

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