Attitudes towards e-Bookkeeping in Turkey: Initial Research

Şakar, Ayşe Yiğit; Ayranci, Evren

doi:10.6007/ijarafms/v4-i1/510

Cited by 2 publications

(1 citation statement)

References 39 publications

Supporting

Mentioning

Contrasting

Order By: Relevance

“…Companies like Khatabook, OkCredit, Vyapar and Bill.com deliver these services to small and medium business owners (Kumari, 2021). The history of accounting dates to 2000 BC; however, several changes have been made to accounting systems which helped business owners adopt new technologies (ŞAKAR and Ayranci, 2014). The market size for accounting applications was $11.99bn in 2020 and is anticipated to increase by 19.6% between 2021 and 2030 to reach $70.2bn (Allied Market Research, 2022).…”

Section: Introductionmentioning

confidence: 99%

Investigating the dark side of mobile bookkeeping applications: a moderated-mediation approach

Kumari

Kumar

2023

VJIKMS

View full text Add to dashboard Cite

Purpose This study aims to examine the effect of usage, value, tradition, risk, compatibility and complexity barriers on user resistance to mobile bookkeeping applications. Furthermore, it also explores how the relationship between these barriers and user resistance is mediated by technostress. Finally, the authors analysed the moderating impact of self-efficacy on the mediating effect of technostress between barriers and user resistance. Design/methodology/approach Structured questionnaires were used to obtain data from 325 respondents. A structural equation modelling technique was used to investigate the hypotheses. Findings The findings suggest that usage, risk and tradition barrier has a significantly positive effect on user resistance intention. Also, results suggested that technostress plays an important role in framing customers’ resistance intention. Finally, the mediation effect of technostress between risk barrier and user resistance is higher for users having low levels of self-efficacy compared with users with high levels of self-efficacy. Originality/value The present research enriches the existing literature, especially in the field of mobile bookkeeping applications, user resistance, technostress and innovation resistance theory. It would help bookkeeping application developers design their apps, keeping the major user barriers in mind.

show abstract

Section: Introductionmentioning

confidence: 99%

Investigating the dark side of mobile bookkeeping applications: a moderated-mediation approach

Kumari

Kumar

2023

VJIKMS

View full text Add to dashboard Cite

show abstract

Transfer pricing applicability: Perceptions of the tax professionals

Al-Hamadeen

Almarayeh²,

Fakhoury

et al. 2023

CGOBR

View full text Add to dashboard Cite

Recently, transfer pricing (TP) regulation was introduced in Jordan for the first time in the country’s history (Income and Sales Tax Department [ISTD], 2021). This research evaluates the overall awareness of tax professionals on TP and its applicability in the early stage of its implementation. This is mainstream accounting research that adopts the quantitative research approach to collect data. In this context, a research questionnaire consisting of 29 items was designed and distributed to TP specialists to investigate four key aspects of TP applicability and impact. The results of the study revealed that the majority of respondents have a good level of understanding of the TP regulation and the concept itself. In terms of the applicability of TP, the results revealed that less experience in how to implement the TP regulation has been gained so far due to insufficient training. It was also indicated that digitalized systems have a significant role in filing TP transactions efficiently. According to the tax professionals’ perceptions, TP has been shown to have a possible influence on lowering the overall tax burden and tackling tax evasion, which leads to increased compliance with the tax law. Statistically, it has been revealed that the perceptions of the tax professionals in Jordan towards the awareness, applicability, and implementation of the TP regulation were not significantly differentiated according to their demographical and professional characteristics. Finally, this research concludes with practical implications and some recommendations for future studies

show abstract

Attitudes towards e-Bookkeeping in Turkey: Initial Research

Cited by 2 publications

References 39 publications

Investigating the dark side of mobile bookkeeping applications: a moderated-mediation approach

Investigating the dark side of mobile bookkeeping applications: a moderated-mediation approach

Transfer pricing applicability: Perceptions of the tax professionals

Contact Info

Product

Resources

About