CRITICAL ACCOUNTING CONFERENCE


Critical Accounting Conference is one of the leading research topics in the international research conference domain. Critical Accounting is a conference track under the Business Conference which aims to bring together leading academic scientists, researchers and research scholars to exchange and share their experiences and research results on all aspects of Business.

internationalconference.net provides a premier interdisciplinary platform for researchers, practitioners and educators to present and discuss the most recent innovations, trends, and concerns as well as practical challenges encountered and solutions adopted in the fields of (Business).

Critical Accounting is not just a call for academic papers on the topic; it can also include a conference, event, symposium, scientific meeting, academic, or workshop.

You are welcome to SUBMIT your research paper or manuscript to Critical Accounting Conference Track will be held at “Business Conference in San Francisco, United States in June 2021” - “Business Conference in Paris, France in July 2021” - “Business Conference in New York, United States in August 2021” - “Business Conference in Tokyo, Japan in September 2021” - “Business Conference in Zürich, Switzerland in September 2021” - “Business Conference in Barcelona, Spain in October 2021” - “Business Conference in San Francisco, United States in November 2021” - “Business Conference in Istanbul, Turkey in November 2021” - “Business Conference in Singapore, Singapore in November 2021” - “Business Conference in Bangkok, Thailand in December 2021” - “Business Conference in Paris, France in December 2021” .

Critical Accounting is also a leading research topic on Google Scholar, Semantic Scholar, Zenedo, OpenAIRE, BASE, WorldCAT, Sherpa/RoMEO, Elsevier, Scopus, Web of Science.

XXIII. INTERNATIONAL BUSINESS CONFERENCE

JUNE 05 - 06, 2021
SAN FRANCISCO, UNITED STATES

XXIV. INTERNATIONAL BUSINESS CONFERENCE

JULY 20 - 21, 2021
PARIS, FRANCE

XXV. INTERNATIONAL BUSINESS CONFERENCE

AUGUST 10 - 11, 2021
NEW YORK, UNITED STATES

XXVI. INTERNATIONAL BUSINESS CONFERENCE

SEPTEMBER 10 - 11, 2021
TOKYO, JAPAN

XXVII. INTERNATIONAL BUSINESS CONFERENCE

SEPTEMBER 16 - 17, 2021
ZÜRICH, SWITZERLAND

XXVIII. INTERNATIONAL BUSINESS CONFERENCE

OCTOBER 21 - 22, 2021
BARCELONA, SPAIN

XXIX. INTERNATIONAL BUSINESS CONFERENCE

NOVEMBER 02 - 03, 2021
SAN FRANCISCO, UNITED STATES

XXX. INTERNATIONAL BUSINESS CONFERENCE

NOVEMBER 12 - 13, 2021
ISTANBUL, TURKEY

XXXI. INTERNATIONAL BUSINESS CONFERENCE

NOVEMBER 19 - 20, 2021
SINGAPORE, SINGAPORE

XXXII. INTERNATIONAL BUSINESS CONFERENCE

DECEMBER 15 - 16, 2021
BANGKOK, THAILAND

XXXIII. INTERNATIONAL BUSINESS CONFERENCE

DECEMBER 28 - 29, 2021
PARIS, FRANCE

FINISHED

I. INTERNATIONAL BUSINESS CONFERENCE

MARCH 19 - 20, 2019
ISTANBUL, TURKEY

FINISHED

II. INTERNATIONAL BUSINESS CONFERENCE

JUNE 26 - 27, 2019
PARIS, FRANCE

FINISHED

III. INTERNATIONAL BUSINESS CONFERENCE

AUGUST 21 - 22, 2019
LONDON, UNITED KINGDOM

FINISHED

IV. INTERNATIONAL BUSINESS CONFERENCE

OCTOBER 08 - 09, 2019
NEW YORK, UNITED STATES

FINISHED

V. INTERNATIONAL BUSINESS CONFERENCE

DECEMBER 12 - 13, 2019
ROME, ITALY

FINISHED

VI. INTERNATIONAL BUSINESS CONFERENCE

FEBRUARY 13 - 14, 2020
LONDON, UNITED KINGDOM

FINISHED

VII. INTERNATIONAL BUSINESS CONFERENCE

APRIL 15 - 16, 2020
BARCELONA, SPAIN

FINISHED

VIII. INTERNATIONAL BUSINESS CONFERENCE

MAY 11 - 12, 2020
ISTANBUL, TURKEY

FINISHED

IX. INTERNATIONAL BUSINESS CONFERENCE

JUNE 05 - 06, 2020
SAN FRANCISCO, UNITED STATES

FINISHED

X. INTERNATIONAL BUSINESS CONFERENCE

JULY 20 - 21, 2020
PARIS, FRANCE

FINISHED

XI. INTERNATIONAL BUSINESS CONFERENCE

AUGUST 10 - 11, 2020
NEW YORK, UNITED STATES

FINISHED

XII. INTERNATIONAL BUSINESS CONFERENCE

SEPTEMBER 10 - 11, 2020
TOKYO, JAPAN

FINISHED

XIII. INTERNATIONAL BUSINESS CONFERENCE

SEPTEMBER 16 - 17, 2020
ZÜRICH, SWITZERLAND

FINISHED

XIV. INTERNATIONAL BUSINESS CONFERENCE

OCTOBER 21 - 22, 2020
BARCELONA, SPAIN

FINISHED

XV. INTERNATIONAL BUSINESS CONFERENCE

NOVEMBER 02 - 03, 2020
SAN FRANCISCO, UNITED STATES

FINISHED

XVI. INTERNATIONAL BUSINESS CONFERENCE

NOVEMBER 12 - 13, 2020
ISTANBUL, TURKEY

FINISHED

XVII. INTERNATIONAL BUSINESS CONFERENCE

NOVEMBER 19 - 20, 2020
SINGAPORE, SINGAPORE

FINISHED

XVIII. INTERNATIONAL BUSINESS CONFERENCE

DECEMBER 15 - 16, 2020
BANGKOK, THAILAND

FINISHED

XIX. INTERNATIONAL BUSINESS CONFERENCE

DECEMBER 28 - 29, 2020
PARIS, FRANCE

FINISHED

XX. INTERNATIONAL BUSINESS CONFERENCE

FEBRUARY 13 - 14, 2021
LONDON, UNITED KINGDOM

FINISHED

XXI. INTERNATIONAL BUSINESS CONFERENCE

APRIL 15 - 16, 2021
BARCELONA, SPAIN

FINISHED

XXII. INTERNATIONAL BUSINESS CONFERENCE

MAY 11 - 12, 2021
ISTANBUL, TURKEY

Business Conference Call For Papers are listed below:

Previously Published Papers on "Critical Accounting Conference"

  • Exploring the Effect of Accounting Information on Systematic Risk: An Empirical Evidence of Tehran Stock Exchange
    Authors: Mojtaba Rezaei, Elham Heydari, Keywords: Accounting information, market risk, systematic risk, efficient market hypothesis, EMH, Tehran Stock Exchange, TSE. DOI:10.5281/zenodo. Abstract: This paper highlights the empirical results of analyzing the correlation between accounting information and systematic risk. This association is analyzed among financial ratios and systematic risk by considering the financial statement of 39 companies listed on the Tehran Stock Exchange (TSE) for five years (2014-2018). Financial ratios have been categorized into four groups and to describe the special features, as representative of accounting information we selected: Return on Asset (ROA), Debt Ratio (Total Debt to Total Asset), Current Ratio (current assets to current debt), Asset Turnover (Net sales to Total assets), and Total Assets. The hypotheses were tested through simple and multiple linear regression and T-student test. The findings illustrate that there is no significant relationship between accounting information and market risk. This indicates that in the selected sample, historical accounting information does not fully reflect the price of stocks.
  • A Case Study on Barriers in Total Productive Maintenance Implementation in the Abu Dhabi Power Industry
    Authors: A. Alseiari, P. Farrell, Keywords: Abu Dhabi power industry, TPM implementation, key barriers, organisational culture, critical success factors. DOI:10.5281/zenodo. Abstract: Maintenance has evolved into an imperative function, and contributes significantly to efficient and effective equipment performance. Total Productive Maintenance (TPM) is an ideal approach to support the development and implementation of operation performance improvement. It systematically aims to understand the function of equipment, the service quality relationship with equipment and the probable critical equipment failure conditions. Implementation of TPM programmes need strategic planning and there has been little research applied in this area within Middle-East power plants. In the power sector of Abu Dhabi, technologically and strategically, the power industry is extremely important, and it thus needs effective and efficient equipment management support. The aim of this paper is to investigate barriers to successful TPM implementation in the Abu Dhabi power industry. The study has been conducted in the context of a leading power company in the UAE. Semi-structured interviews were conducted with 16 employees, including maintenance and operation staff, and senior managers. The findings of this research identified seven key barriers, thus: managerial; organisational; cultural; financial; educational; communications; and auditing. With respect to the understanding of these barriers and obstacles in TPM implementation, the findings can contribute towards improved equipment operations and maintenance in power organisations.
  • Words of Peace in the Speeches of the Egyptian President, Abdulfattah El-Sisi: A Corpus-Based Study
    Authors: Mohamed S. Negm, Waleed S. Mandour, Keywords: Corpus-assisted discourse studies, critical discourse analysis, collocation network, corpus linguistics. DOI:10.5281/zenodo. Abstract: The present study aims primarily at investigating words of peace (lexemes of peace) in the formal speeches of the Egyptian president Abdulfattah El-Sisi in a two-year span of time, from 2018 to 2019. This paper attempts to shed light not only on the contextual use of the antonyms, war and peace, but also it underpins quantitative analysis through the current methods of corpus linguistics. As such, the researchers have deployed a corpus-based approach in collecting, encoding, and processing 30 presidential speeches over the stated period (23,411 words and 25,541 tokens in total). Further, semantic fields and collocational networkzs are identified and compared statistically. Results have shown a significant propensity of adopting peace, including its relevant collocation network, textually and therefore, ideationally, at the expense of war concept which in most cases surfaces euphemistically through the noun conflict. The president has not justified the action of war with an honorable cause or a valid reason. Such results, so far, have indicated a positive sociopolitical mindset the Egyptian president possesses and moreover, reveal national and international fair dealing on arising issues.
  • The Characteristics of a Fair and Efficient Tax Auditing Information System as a Tool against Tax Evasion: A Theoretical Framework
    Authors: Dimitris Balios, Stefanos Tantos, Keywords: Auditing information system, auditing mechanism, tax evasion, taxation, quality of accounting information. DOI:10.5281/zenodo.3299325 Abstract: Economic growth and social evolution are connected to trust relationships in a society. The quality of the accounting information, the tax information system and the tax audit mechanism evolve multiple benefits in an economy. Tax evasion, the illegal practice where people and companies do not pay taxes, is a crime because of the negative effect in economy and society. In this paper, we describe a theoretical framework on the characteristics of a fair and efficient tax auditing information system which could be a tool against tax evasion, a tool for an economy to grow, especially in countries that face fluctuations in economic activity. We conclude that a fair and efficient tax auditing information system increases the reliability of tax administration, improves taxpayers’ tax compliance and causes a developmental trajectory for the economy.
  • Developing an Instrument to Measure Teachers’ Self-Efficacy of Teaching Innovation Skills
    Authors: Huda S. Al-Azmi, Keywords: Critical thinking, collaboration, innovation skills, self-efficacy. DOI:10.5281/zenodo.1474707 Abstract: There is a growing consensus that adoption of teachers’ self-efficacy measurement tools help to assess teachers’ abilities in specific areas in order to improve their skills. As a result, different instruments to assess teachers’ ability were developed by academics and practitioners. However, many of these instruments focused either on general teaching skills, or on the other hand, were very specific to one subject. As such, these instruments do not offer a tool to measure the ability of teachers in teaching 21st century skills such as innovation skills. Teaching innovation skills helps to prepare students for lives and careers in the 21st century. The purpose of this study is to develop an instrument measuring teachers’ self-efficacy of teaching innovation skills related to the classroom context and evaluating the teachers’ beliefs regarding their ability in teaching innovation skills. To reach this goal, the 16-item instrument measures four dimensions of innovation skills: creativity, critical thinking, communication, and collaboration. 211 secondary-school teachers filled out the survey to quantitatively analyze the quality of the instrument. The instrument’s reliability and item analysis were measured by using jMetrik. The results concluded that the mean of self-efficacy ranged from 3 to 3.6 without extreme high or low self-efficacy scores. The discrimination analysis revealed that one item recorded a negative correlation with the total, and three items recorded low correlation with the total. The reliabilities of items ranged from 0.64 to 0.69 and the instrument needed a couple of revisions before practical use. The study concluded the need to discard one item and revise five items to increase the quality of the instrument for future work.
  • The Role of Blended Modality in Enhancing Active Learning Strategies in Higher Education: A Case Study of a Hybrid Course of Oral Production and Listening of French
    Authors: Tharwat N. Hijjawi, Keywords: Active learning, critical thinking, inverted classroom, learning paradigm, problem-based. DOI:10.5281/zenodo.1317124 Abstract: Learning oral skills in an Arabic speaking environment is challenging. A blended course (material, activities, and individual/ group work tasks …) was implemented in a module of level B1 for undergraduate students of French as a foreign language in order to increase their opportunities to practice listening and speaking skills. This research investigates the influence of this modality on enhancing active learning and examines the effectiveness of provided strategies. Moreover, it aims at discovering how it allows teacher to flip the traditional classroom and create a learner-centered framework. Which approaches were integrated to motivate students and urge them to search, analyze, criticize, create and accomplish projects? What was the perception of students? This paper is based on the qualitative findings of a questionnaire and a focus group interview with learners. Despite the doubled time and effort both “teacher” and “student” needed, results revealed that the NTIC allowed a shift into a learning paradigm where learners were the “chiefs” of the process. Tasks and collaborative projects required higher intellectual capacities from them. Learners appreciated this experience and developed new life-long learning competencies at many levels: social, affective, ethical and cognitive. To conclude, they defined themselves as motivated young researchers, motivators and critical thinkers.
  • UK GAAP and IFRS Standards: Similarities and Differences
    Authors: Feddaoui Amina, Keywords: Accounting, UK GAAP, IFRS, similarities, differences. DOI:10.5281/zenodo.1316025 Abstract: This paper aimed to help researchers and international companies to the differences and similarities between IFRS (International financial reporting standards) and UK GAAP or UK accounting principles, and to the accounting changes between standard setting of the International Accounting Standards Board and the Accounting Standards Board in United Kingdom. We will use in this study statistical methods to calculate similarities and difference frequencies between the UK standards and IFRS standards, according to the PricewaterhouseCoopers report in 2005. We will use the one simple test to confirm or refuse our hypothesis. In conclusion, we found that the gap between UK GAAP and IFRS is small.
  • Conventional and Islamic Perspective in Accounting: Potential for Alternative Reporting Framework
    Authors: Shibly Abdullah, Keywords: Accounting, Islamic accounting, conventional accounting, corporate reporting. DOI:10.5281/zenodo.1315773 Abstract: This paper provides an overview of fundamental philosophical and functional differences in conventional and Islamic accounting. The aim of this research is to undertake a detailed analysis focus on specific illustrations drawn from both these systems and highlight how these differences implicate in recording financial transactions and preparation of financial reports for a range of stakeholders. Accounting as being universally considered as a platform for providing a ‘true and fair’ view of corporate entities can be challenged in the current world view, as the business environment has evolved and transformed significantly. Growth of the non-traditional corporate entity such as Islamic financial institutions, fundamentally questions the applicability of conventional accounting standards in preparation of Shariah-compliant financial reporting. Coupled with this, there are significant concerns about the wider applicability of Islamic accounting standards and framework in order to achieve reporting practices satisfying the information needs generally. Against the backdrop of such a context, this paper raises fundamental question as to how potential convergence could be achieved between these two systems in order to provide users’ a transparent and comparable state of financial information resulting in an alternative framework of financial reporting.
  • Effect of Political and Social Context in Libya on Accounting Information System to Meet Development Needs
    Authors: Bubaker F. Shareia, Almuetaz R. Boubakr, Keywords: Accounting, economic development, globalisation theory, information system. DOI:10.5281/zenodo.1315755 Abstract: The aim of this paper is to show how Libya’s legal, economic, political, social, and cultural systems have shaped Libyan development. This will provide a background to develop an understanding of the current role of the accounting information system in Libya and the challenges facing the design of the aeronautical information system to meet the development needs of Libya. Our knowledge of the unified economic operating systems of the world paves the way for the economic development of every developing country. In order to achieve this understanding, every developing country should be provided with a high-efficiency communications system in order to be able to interact globally. From the point of view of the theory of globalization, Libya's understanding of its socio-economic and political systems is vital in order to be able to adopt and apply accounting techniques that will assist in the economic development of Libya.
  • A CDA-Driven Study of World English Series Published by Cengage Heinle
    Authors: Mohammad Amin Mozaheb, Jalal Farzaneh Dehkordi, Khojasteh Hosseinzadehpilehvar, Keywords: ELT, textbooks, critical discourse analysis, World English. DOI:10.5281/zenodo.1315535 Abstract: English Language Teaching (ELT) is widely promoted across the world. ELT textbooks play pivotal roles in the mentioned process. Since biases of authors have been an issue of continuing interest to analysts over the past few years, the present study seeks to analyze an ELT textbook using Critical Discourse Analysis (CDA). To obtain the goal of the study, the listening section of a book called World English 3 (new edition) has been analyzed in terms of the cultures and countries mentioned in the listening section of the book using content-based analysis. The analysis indicates biases towards certain cultures. Moreover, some countries are shown as rich and powerful countries, while some others have been shown as poor ones without considering the history behind them.