Purpose: This paper sought to investigate the applicability of the course experience questionnaire through its implementation of accounting students in Saudi universities.

Methodology: Between a three-month period (January 2020-march 2020) which marks the 2019/2020 session in the Saudi higher education system, a total of 396 accounting students at 7 Saudi state universities. The instrument reliability and validity was assessed using exploratory factor analysis. Internal consistency was measured using Cronbach’s alpha. Criterion validity was assessed by examining the correlation between CEQ scales and one single item of Overall Satisfaction Scale and examined the correlation coefficient between sub-scales using Pearson’s bivariate correlation analysis.

Findings: A four-factor model supported an adequate fit with the data. The findings showed good internal consistency reliability of the instrument as a whole. While four of the five sub-scales of the CEQ showed good internal consistency reliability, just one subscale showed unsatisfactory reliability. The following results were obtained for the four-factor model: Values of sampling appropriateness (KMO = 0.948) and Bartlett test of sphericity (x2 = 4575,038, p < 0.001). The findings of the present study showed the inapplicability of the CEQ in accounting education due to the low reliability of Clear goals and standards and unstable factor of Appropriate workload.

Originality/Value: This study is meant to take advantage of the Australian experience to apply the CEQ as a measure of perceived course quality so as to help the HEIs in planning a better model of both courses and institutions in Saudi. The present study suggests the need for further studies of the CEQ for application in several majors. So, the expansion of the study population in future research to include several majors can further validate the factor structure of the CEQ for use in Saudi and as benchmarking in the Middle East.

Purpose: This study is to examine the private sector demand for CFOs with certain professional accountancy bodies’ qualification in Nigeria’s listed companies from 2012 to 2018, inclusive. Design/methodology/approach: The population of this study comprises non-financial services companies quoted on the Nigerian Stock Exchange. Purposive sampling method was used to select the 49 sample used for the research. Research data were tested using non-parametric statistics and simple regression model. Findings: Results from non-parametric statistics suggest that 89% of all CFOs are ICAN qualified; about 98% of the Nigerian CFOs are ICAN qualified while about 13% of the foreign CFOs hold the ICAN qualification. The evidence further suggests that the ICAN qualification is statistically different from that of non-ICAN qualification. Finally, the evidence indicates that CFOs’ nationalities positively and significantly influence their affiliations. Practical Implications: The paper recommends that ICAN should be empowered to regulate the accountancy profession in Nigeria. In the alternative there should be created a consortium of accountancy bodies to regulate the accountancy profession in Nigeria. Originality/value: This is the first empirical paper to examine the demand for CFOs in private listed companies in Nigeria, and the first to link CFOs nationalities and CFOs affiliations with professional accountancy bodies in Nigeria.

Purpose: The purpose of this study is to analyze in detail one of the new cost approaches, time driven activity-based costing (TDABC), and in this context the cost of a mold manufacturing company is analyzed.

Methodology: For this research, we used primary and secondary sources. Direct observation, interviews with relevant departments and computer analysis methods were used as data collection method. A software and online database especially developed for the project was used in order to ease data collection.

Findings: Different than traditional volume-based cost methods, with TDABC, based on data analysis, we have identified idle capacities for each department. Which means, TDABC method can be used as an effective management tool as well as for financial reporting purposes.

Originality/Value: This paper aims to provide empirical evidence in the implementation of TDABC in project-based manufacturing industry, especially in mold sector and give a contribution to researchers in this field.

Purpose: This study was conducted to examine the impact of corporate governance and CEO’s reputation toward value relevance. This study also examines how CEO’s reputation moderates the impact of corporate governance toward value relevance. The object of this research are banks that listed in Bursa Efek Indonesia (BEI) from 2016 and 2019. Design/methodology/approach: The purposive sampling method is used to select the research sample. The study use SmartPLS program to analyze data. The measurement of value relevance are share price, earning per share and net asset value per share. This study used board size, board independence, board activity, board gender diversity and staggered board to measure corporate governance. CEO’s reputation index is used to measure CEO’s reputation. Findings: The results of this study show that by maximizing the board size can improve the value relevance of banks at Indonesia. Practical implications: These findings will be very helpful to management to increase the company's value relevance by managing board of directors. Originality/value: This article provides a new insight of value relevance research as to how CEO’s reputation moderates the impact of corporate governance to value relevance.

Purpose: This paper proposes a management accounting framework for Small and Medium Enterprises (SMEs) operating in developing countries. The development of the framework was motivated by the existing low uptake of management accounting and inconsistent use of Management Accounting Practices (MAPs) by SMEs, especially in emerging economies. The model framework advanced in this paper is meant to regularise and systematise the use of MAPs by SMEs.

Methodology: The study adopted a qualitative research approach using semi-structured interviews. A total of thirteen focus group meetings, nineteen face-to-face in-depth interviews and twenty-one key informant interviews were conducted in five provinces in Zimbabwe. Data was analysed following a reflexive thematic analysis through content analysis using Atlas. ti.

Findings: The paper proposed a six staged systematic implementation method that makes the application of MAPs less cumbersome and easy to implement. The framework can be applied to other similar contexts in the Global South. It is highly recommended that SMEs should apply management accounting as it use promotes competitive advantage and success for an entity.

Originality/Value: The framework is envisaged to increase the usage of management accounting among SMEs as well as reducing inconsistencies in the application of MAPs among SMEs.

Purpose: This study seeks to assess how data analytics (DA) can be implemented within the scope of Maltese external public sector audits in order to enhance the value obtained from these audits. We herein explore the use of descriptive, diagnostic, predictive and prescriptive DA within Malta’s National Audit Office (NAO). The research follows a mixed methodology approach. Empirical evidence was gathered through the conduct of semi-structured interviews and the distribution of questionnaires to NAO auditors across all audit units. The findings indicate that that while the NAO has started to integrate DA in its operations, the use of DA by the Office is still limited. The study suggests that all units across the NAO stand to benefit from the implementation of DA. In order for the NAO to take advantage of DA, the Office should fully commit to making the necessary investments to prepare for the future of auditing. Additionally, a DA strategy, which maps out the direction the NAO intends to take, should be drawn up, addressing the immediatie, medium and long-term. Training for NAO auditors is also key for addressing any lack of expertise in this area. The study aims to shed light on how Supreme Audit Institutions can incorporate DA into their operations, in order to increase the efficiency, effectiveness as well as the level of insights gained from the audits they carry out.

Purpose: This study aims to investigate the causal relationships between Bitcoin prices and developed and developing country stock markets.

Design/methodology/approach: In the analysis part of the study, the causality test developed by Hacker and Hatemi (2006) was used to identify the causality relationship between Bitcoin and developed and developing country stock markets. Findings: As a result of the analysis, a two-way causality was found between BTC and DJI, among the developed country stock markets. On the other hand, there was a causality relationship from FCHI to BTC, while there was no causality from BTC to FCHI. There was a causality relationship from BTC to N225, while there was no causality from N225 to BTC. Finally, no causality relationship was found between DAX and BTC. Looking at the developing country stock markets, however, there was no causality relationship from BIST to BTC, there was a causality relationship from BTC to BIST. There was no causality relationship from BVSP to BTC, but there was a causality relationship from BTC to BVSP. There was no causality from MOEX to BTC, but there was a causality relationship from BTC to MOEX. There was no causality from BSE to BTC, but it was found that there was a causality relationship from BTC to BSE. As can be seen from the results, it is seen that Bitcoin prices are the cause of the stock markets of developing countries. It has been determined that Bitcoin historical values are effective on BIST, BOVESPA, MOEX Russia and BSE Sensex 30. The findings of the study were discussed in the results section. Originality/value: It is of great importance for investors to follow the developments in the stock market indices subject to researchsimultaneouslywiththeBitcoinprices.Itisimportant that investors who will invest in these markets do not ignore the relationship between these markets in portfolio diversification.

Purpose: This study investigated, from a practice-theory perspective, whether audit committee best practice influences sound governance, applying the proxy of the external audit outcome.

Methodology: Binary logistic analysis was applied to determine a relationship between audit committee best practice and the external audit outcome, within a sample of South African private sector and public sector organisations, employing optimal scaling to reduce the items to a workable number of variables.

Findings: The results indicated that there is a statistically significant relationship between some audit committee ‘best practice’ practices and the external audit outcome – supporting practice theory.

Originality/Value: Although studies have investigated the relationship between certain audit committee characteristics and the external audit outcome, no study could be found where the influence of audit committee best practice on the external audit outcome was examined, supporting the worth of an effective audit committee in a time of regular corporate failures.

Purpose: Internal auditing has recently become a profession with great potential and each time is being developed and improved to extend its impact to a better management of public money. So, in recent years we see an evolution of function of internal audit as elsewhere in Kosovo, becoming an element of important public internal financial control. Methodology: Data sources from the accounts of one were used to carry out the work significant samples of budget organizations in the Republic of Kosovo as well as a questionnaire dedicated to this topic. Secondary data are also used as laws, regulations, guidelines, standards, codes of ethics, and best professional practices for internal audit, as well as the way budgets are spent in certain organizations budgets also reflected in the external audits that have been done over the years. Findings: This paper describes and analyzes the current state of internal audit in monitoring of public finances, looking at it from a normative point of view, implementing institutional capacity and to the concrete effects that this important function of the link gives to the view of public finance surveillance. Originality/Value: Aware that the internal audit function is not the only instrument of public finance oversight, above all it has an important role to play within the public sector organization and aims at advisory activity independent and objective in providing reasonable assurance, aimed at adding value and improving the functioning of the public sector entity, namely the budget organization. It also assists the subject in meeting the objectives, providing a systematic approach to discipline, evaluate and improve the effectiveness of management processes risk, control and governance in general.

Purpose: The focus of the study was to investigate whether acquisition and merger as a tool of recapitalization improves Ecobank Ghana limited performance in the long run. This study precisely examined the effect of acquisition and merger on return on assets, return on capital employed, shareholders equity to total assets, debt to equity and total liabilities to total assets.

Methodology: The study adopted a descriptive research model with quantitative analysis. Financial ratios over a 12-year period (2006- 2018, excluding 2012) were extracted from financial statements of the bank. The inferential and descriptive statistics were employed for the data analysis. The hypothesis of the study was tested by employing the independent sample test. Also, the Levene’s test was employed to test for the variance homogeneity.

Findings: Results from the t-test for equality of means revealed that acquisition and merger had an insignificant relation with the return on equity, return on capital employed, shareholders equity to total assets, debt to equity and total liabilities to total asset.

Originality/Value: This paper seeks to add up to the existing empirical evidence on the impact of mergers and acquisitions on the financial performance of Ecobank Ghana Limited. The study further recommend that the processes involve in mergers should be strategically planned and executed not ignoring the valuation process.

Purpose: This comparison case comprises theoretical and numerical data. Theoretical data were analysed through the SWOT matrix, while numerical data were extracted using IFE and EFE matrixes for both Golden Eagle and Red Bull.

Methodology: The methodology utilize in this research is based on the literature study and comparative analysis associate to drinks branding. Two brands “Red Bull and Golden Eagle” was chosen because they are in the same product/service category that are competing for the same target consumers. These two brands (Red Bull and Golden Eagle) have been compared with each other using SWOT, IFE and EFE matrix. The SWOT analysis data of both brands has shown that in addition to the advantages that these two brands possess, they also have weaknesses, opportunities and threats which can be avoided by using different types of strategies (SO, WO, ST, WT).

Findings: The results of IFE and EFE matrix also have revealed the positions of these two brands in internal and external aspects. The data derived from the results of the IFE matrix showed the evaluation aspects of internal factors from both brands. From the data of the IFE matrix, it appears that both Golden Eagle and Red Bull have the same total weighting of points 2.5. The result 2.5 is an average score, so the IFE internal factor rating matrix is positive for both brands. The results obtained from the EFE matrix showed that the evaluation aspect of external factors Golden Eagle and Red Bull differ from each other. The overall weighting of points from the EFE matrix for the Golden Eagle brand turns out to be 2.91 while for the Red Bull brand it is 3.3. The results 2.91 and 3.3 are above average that means that two brands are using to the maximum the external possibilities and minimizing the various risks with which can be faced.

Originality/Value: In this study, has been made the comparison of beverage brands Red Bull and Golden Eagle. The addition of Golden Eagle, who is operated in Kosovo, has brought originality to the study and this study is aimed to be an example for other studies to be carried out in the region.

Purpose: The study examined the impact of non-performing loans on Kosovo banks' profitability over a time span of 2010 to 2019.

Methodology: The traditional profit theory was employed to formulate profit, measured by Return on Assets as a function of the ratio of Non-Performing Loans, Liquidity Risk, and Bank Size as control variables. We have employed multivariable linear regression to estimate the determination of the profit function.

Findings: The results showed that the effect of non-performing loans on the profitability is statistically significant and shows that for each 1% increase in NPL, the Return of Assets decreases by 0.19%, holding other variables constant.

Originality/Value: The commercial banks in Kosovo, it is recommend following a balanced approach between portfolio growth and credit risk exposure.

Purpose: The study addressed Value Added Tax compliance challenges facing small and medium enterprises in Saudi Arabia and rank these challenges based on their relative impacts. The research addressed four major challenges: the complexity of VAT system design, lack of VAT knowledge of taxpayers, high compliance cost, and multiple fines and audits. Methodology: A survey research design was employed to collect relevant data from SMEs using a self-designed questionnaire, which was sent to 200 enterprises of which 97 was returned. Findings: Results revealed that out of the four challenges, imposing rigorous fines was the most VAT compliance challenge facing SMEs, and compliance cost was the least. The study showed that equipping taxpayers with adequate tax knowledge and proper education reduces compliance costs and fines and increases compliance. Originality/Value: The study contributed to the understanding of the VAT system and possible mediation of challenges that enhance the level of VAT compliance. It is hoped that the forwarded recommendations can be helpful for researchers and policymakers investigating the implications of VAT and the enhancement of compliance.

We examine whether countries that have high levels of financial inclusion have fewer non-performing loans and loan loss provisions in their banking sectors. The fixed effect panel regression methodology was used to analyse the effect of financial inclusion on bank non-performing loans and loan loss rovisions. Using data from 48 countries, we find that greater formal account ownership is associated with high non-performing loans. Bank loan loss provisions are fewer in countries that have high levels of financial inclusion only when financial inclusion is achieved through the combined use of formal account ownership, bank branch supply and ATM supply. Also, non-performing loans are fewer in countries that experience economic boom and high levels of financial inclusion.

Changes in consumer behaviour, coupled with shifting purchasing habits, have led to a new setting, one in which the retailers are seeking novel means of keeping potential consumers inside their stores for the maximum duration possible. This prolonged time span contributes to the increased frequency of impulsive actions, thus resulting in greater customer spending. Impulsive buyers are the most crucial target audience for retailers, for they are purely driven by emotion, making decisions without prior preparation or information gathering. Through the grasp of psychological science, behavioural and cognitive functioning, it is possible to discern the factors that make specific retailers and their stores more appealing than others. The main purpose of this paper is to point out a relatively new concept and a technique, called “nudging”, and to showcase the methods of gaining new customers through its utilisation within the Croatian retail market. The nudging technique is not a forceful one, opting to employ imperceptible and subtle means, such as playing certain music, utilising carefully selected scents, colours and lighting within the store, which all serve to improve consumer perception and satisfaction. The retailer can stand out from the competition, precisely by using nudging, which intertwines sensory perception and other psychological factors, incorporating them in the overall store design. For this particular purpose, a survey was conducted among Croatian customers, which examined the presence of specific nudging techniques in retail, as well as their effects on the consumer behaviour. The research results concluded that the Croatian retailers do indeed utilise some nudging techniques which, although perceived by their customers are ultimately left unaware of the impact they have on their respective decision-making process and behaviour.

Developed countries have well-designed and developed economies in macroeconomic terms. However, not all countries benefit from the fruits of such an economy. Therefore, some countries are still faced with an economy that requires macroeconomic restructuring and development. People in these countries face high unemployment, evolving fiscal and monetary policies. The state is forced to borrow either internally or externally, where the latter is usually preferred. This paper aims to show the effects of government debt on private consumption with a particular focus on transition countries. Thereby explaining the factors that influence private consumption and the types of debt that governments take into account. The countries in regions, which are facing this problem, will be analysed in more detail. Kosovo is one such country, which will be analysed in detail, particularly the relationship between national debt and private consumption. This study is carried out using the statistical software STATA, whereby private consumption is a dependent variable, whilst national debt, gross fixed capital formation, foreign direct investment, consumer price index, export of goods and services and GDP growth are our independent variables. This paper is a compilation of information from multiple sources to describe the reality that transition countries are faced with when borrowing.

In recent decades, the concept of Ecosystem Services (ES) has generated a paradigm shift in the perspective of human society on nature and has had an important awareness-raising role concerning the importance of ecosystems. However, the concept has not been capable to stop the loss of biodiversity and nature in order to meet the societal challenges of ES provision, especially in urbanized territories. From the reviewed literature, it is obvious that implementing the ES concept within spatial design and planning processes poses several difficulties. In this context we state that a more comprehensive approach is needed of which the ES concept is part. To move to genuine landscape change and a shift in land use and land stewardship, we argue that a landscape design approach can play a significant activating role. The goal of this paper is to underpin this assumption from a theoretical and methodological point of view. The paper first gives an overview of the difficulties that the field of ES science and practice is facing when implementing the ES concept in landscape design and planning processes. Then a landscape design approach is presented as an alternative approach and a possible way forward for genuine landscape change to meet the societal demand for ES (Fig. 1).

The internal control and audit system is a component of a company's management system that focuses on defining individual employee tasks, identifying and implementing the most efficient methods, implementing the most effective information system, and meeting all stakeholders' needs, expectations, and requirements. The different parts of the internal management control system can be integrated with the other parts of the general management system in order for the internal control objectives to complement the general objectives of an entity, such as development, financing, profitability, and the environment. This integration can make resource planning and allocation easier, formulate complementary goals, and evaluate the entity's overall efficiency. This reflects the current internal control and auditing method at the entity level regarding organizational culture. The study aims to use organized, statistically measurable (by applying markers of dispersion, central tendency, and correlation) evaluative, predictive, and causal methodologies to verify the theories and hypotheses proposed on the subject. Insurance and counselling add value to the entities' activities and aid management in maintaining efficient and effective internal audit and control, assessing the reliability of the information, evaluating the effectiveness and efficiency of operations funds and public property management processes, and ensuring compliance with laws, regulations, and contracts.

The minimum wage has long been regarded as a vital tool for ensuring labour market stability, and its impact and implications on employment, poverty reduction, the informal sector, and economic development, in general, have sparked a multi-year discussion. Based on a poll of 635 respondents, we present an analysis of the minimum wage in Kosovo's economy in this study. Our poll results reveal that our respondents had good attitudes toward the minimum wage and its increase in the Kosovo economy, as measured by the standard of living, employment, private sector, poverty reduction, and other factors. Kosovo has the lowest minimum wage in Central and Eastern Europe - 130 euros for those under 35 and 170 euros for those over 35.

Purpose: This research will aim to provide a more complete view of the IAS implementation process by large enterprises in Kosovo and its impact on their financial position. Methodology: For this research, we used primary and secondary sources. We conducted quantitative research through a customized questionnaire, which was completed by the accountants of 102 chosen companies, regarding the implementation of IAS and its impact on the company’s financial position. Findings: Based on data analysis, we have identified that the level of implementation of IAS is average, and the main factors of this are the complexity of IAS, cost of implementation, lack of knowledge, and adequate certifications about IAS. Originality/Value: This paper aims to provide empirical evidence in the implementation of IAS in Kosovo and give a contribution to researchers in this field.