(i) to ascertain and analyze the funding of the Central Co-operative Fund (CCF); (ii) to assess whether the CCF has achieved its intended role of utilizing its funds optimally and why, or why not, this is so, and (iii) to evaluate and recommend ways on how the role of the CCF may be improved. The study made use of a mixed-methods research methodology. Semi-structured interviews were conducted with four CCF representatives, seven co-operative experts and nine co-operative representatives. These were followed by a review of the financial statements of the CCF for the period 2012-2019. The findings indicate that over the years, the CCF has managed to accumulate a substantial amount of funds. The financing role of the CCF is essential for the co-operative movement in Malta. Despite the numerous financial difficulties faced by Maltese co-operatives, the use of CCF financing by co-operatives as against other non-CCF financing has been relatively poor. The study concludes that the Maltese CCF is adequately funded via the 5% annual co-operative contributions. With respect to its utilization of funds, the CCF has clearly not achieved this objective optimally in that it has not played its expected role in the financing of Maltese co-operatives. The study concludes that the CCF has potential for a much-increased role than it has at present in assisting co-operatives in their financing requirements. This study is meant to raise public sector awareness on the need to improve Maltese CCF practices with respect to their definability, formulation and monitoring. It is hoped that the recommendations of this study support the competent authorities in addressing the identified existing deficiencies, thus enabling them to enhance CCFs and render them improved vehicles for sector development. Ultimately, an improved CCF would aid in the financing difficulties faced by Maltese co-operatives. This, in turn, would support the growth and development of the Maltese co-operative movement.

Purpose: The Purpose of this study was to analyse the effect of accounting which is integrity, objectivity, competence, confidentiality, and professionality behavior toward the quality of financial report. The sample selected for this study are university lectures in accounting department, accountant who work in consulting firms such as public accounting firm, audit agencies, and accounting services firm. The purposive sampling method is used to select the research sample. The study use SPSS program to analyze data. The measurement of each variable are using primary questionnaire data measured with likert scale. The results of this study show that integrity, objectivity, competence and confidentiality have a significant effect to the quality of financial statement. This article provides a new understanding of how important an accountant’s ethic in producing a high quality financial report and how to enhance accountant’s ethic to make sure the quality of financial report.

Purpose: This paper purpose is to report the differences between U.S. GAAP and IFRS by presenting a review of literature available on the topic. Methodology: This paper is based on review of 27 research papers. This paper is divided into two parts. First part presents the previous studies focused on business aspects (companies can ill afford the cost of an increasing number of GAAP standards and impact on investors) and second part presents the previous studies focused on fundamental differences between U.S. GAAP and IFRS. Findings: This paper is based on review of literature that present the differences between U.S. GAAP and International Financial Reporting Standards (IFRS). As per the studies done, U.S. GAAP contains more detailed, specific requirements than IFRS. In some instances, IFRS does not contain any corresponding guidance and, in others, IFRS contains higher-level or general guidance that is not directly comparable to the U.S. GAAP requirement. Originality/Value: This paper findings are based on 27 research papers only. As accounting standards are changing due to change in current economic situations, there is a large scope for the future studies based on U.S. GAAP and IFRS differences and impact of those difference on the investors.

Purpose: The purpose of this study is effectiveness of village-owned enterprise optimization, village wealth management, and village government performance management on the early increase in village income in Badung Regency. Methodology: This survey was conducted in seven villages in Badung Regency. This study used purposive sampling, by determining the sample with certain criteria, namely the village selected as the sample is a village that has a village-owned business entity and its operational activities are still active. The sample size of this survey was 61 respondents, that is, staff directly involved in the management of households in the village. This study used multiple regression. Findings: Based on the results of the analysis and testing conducted, optimization of the management performance of Village Owned Enterprises (BUMDesa), Village Asset Management and Village Government will have a positive effect on the increase in the village’s original income of Badung Regency. Originality/Value: This study aims to determine by testing empirically the effect of optimizing village owned business entites, village assets management, and village government managerial, performance on increasing village original income.

Purpose: The study sought to review literature on tax incentives in developing countries, with the objective of assessing whether tax incentives were a problem or a solution to fostering economic growth and development in developing countries. The research sought to explore the controversy surrounding the offering of incentives in developing country contexts in order to contribute to the ongoing debate on the desirability and non-desirability of tax incentives. Methodology: This study was a critical literature review, therefore used literature review as a stand-alone methodology. Literature was collected from databases that include the Google Scholar database and. Thematic analysis was used to guide the analysis of the findings from the review. These were grouped into two major themes and these were the arguments in favour of tax incentives and those against. Several sub-themes were explored under each main theme as they emerged from the literature review. Findings: The revealed the controversy and contradiction surrounding offering incentives, their effectiveness and their influence on economic growth, spill over gains, the revenue mobilisation efforts (tax base) and future tax compliance. The review accentuated the research gaps that emanate from the lack of consensus among scholars on the effect of awarding tax incentives in developing countries. Originality or Value: Developing countries continue to offer tax incentives yet the outcry on their relevance; contribution and effect on the tax base continue to be debatable among researchers. This study sought to contribute to this body of knowledge on the effect of tax incentives in developing countries.

Purpose: The purpose of this paper is to examine the relationships between two dimensions of electronic service quality influencing ease of use and emotional benefit in internet banking service quality, together with the subsequent effects on behavioral intention in Turkey. Methodology: Accountants who use internet the banking services of banks in Turkey completed a self-administered questionnaire. Data obtained from 206 accountants were analyzed using diverse data analysis approaches, including univariate analysis with descriptive statistics as well as multivariate analysis with correlation, regression, moderation analyses. Also, the initial results were tested using Partial Least Square (PLS) based Structural Equation Modeling (SEM) approach. Findings: The results revealed that Graphic Quality and Layout Clarity have a significant positive association with Behavioral Intentions, Ease of Use and Control and Emotional Benefit. Moreover, Ease of Use and Control is a significant moderator upon the relationship of Graphic Quality and Layout Clarity with Behavioral Intentions. Originality/value: This research uniquely investigates the subdimensions of the electronic service environment that influence the behavioral perceptions of accountants using internet banking services in Turkey, with outcome quality dimensions.

Purpose: This work was conducted in one of the 500 largest companies in Turkey to study the impact of the Covıd-19 pandemic on the budgeting process in companies. Methodology: The interview technique was preferred as the research method. Data were collected through one-on-one interviews with the budget manager. Findings: As a result of the study, it was found that the company acted in accordance with general budgeting principles, invested in technologies to professionalize the budgeting process, and benefited from modern budgeting methods. The Covıd-19 pandemic process required constant revisions and flexibility in the budgeting process. Originality/Value: The study contributes to the literature by examining the impact of Covid-19 on the budgeting process.

Purpose: Increasing financial performance requires the application of adequate internal audit practices. Aiming to this study, was requested to determine the effect of internal audit on financial performance in insurance companies in Kosovo. Methodology: The return on assets (ROA) ratio was used to mea-sure financial performance. Data for this dependent variable were obtained from the six-month statements of insurance companies operating in Kosovo during the period 2015 - 2021. Internal audit was viewed from the perspective of internal auditing standards, the professional competence of the internal auditor, the independence of the internal auditor and the efficiency of internal audit, which were also taken as independent variables. The researcher applies a survey questionnaire to each member of the target population consisting of members of the Board of Directors, members of the Audit Commi-ttee, managers of various departments, internal audit officers, legal officers and finance officers. Also, three control variables (growth, size and age of the company) were taken. As data analysis techniques are used quantitative analysis and regression analysis. Findings: From the findings, the study concludes that professional competence had a significant positive impact, in contrast to the effi-ciency of internal audit, which had a negative impact on the financial performance of insurance companies. The study also found that the other two independent variables (internal audit standards and inter-nal auditor independence) had a negative correlation with financial performance but not significant. The size of the insurance company also had a significant positive relationship, in contrast to the age of the company which had a negative and significant impact on the financial performance of insurance companies operating in Kosovo. Originality/Value: The study aims to increase the importance of internal audit for insurance companies, as in general, the importance is given only to external audit and its reports. It is also hoped that the recommendations will support decision-making authorities in addressing and identifying current problems and taking measures to eliminate them. Based on the above findings, this study provides insights to regulators and policymakers about the importance of audit quality in enhancing financial performance.