Protocol analysis data collection technique implemented for artificial intelligence design

This article suggests that artificial intelligence (AI) can automate protocol analysis, a form of data analysis in cognitive psychology for inferring the information processes used by individuals from their verbal behavior while solving a problem. We propose a framework to employ think-aloud protocols (TaP) and thematic analysis in qualitative accounting research. Specifically, we use the TaP methodology to explore the impact of legal conflict and the lack of international financial reporting standards (IFRS) knowledge on implementing these accounting standards in a developing country (i.e., Iraq). The article analyzes 32 semi-structured in-depth phone interviews with external auditors, preparers, the capital market, national professional accounting and auditing associations, and academics. The results indicate that the lack of an AI framework, IFRS knowledge, and legislation conflict may adversely interact with standard implementation. This article explores how protocol analysis can benefit from AI support and provide design features. Protocol analysis can provide opportunities for future article, design, and action

International Accounting and Financial Statements’ Quality in the Context of Transitional Developing Countries: The Case of Iraq

The International Accounting Standards have been adopted almost worldwide, as a single global set of high quality and understandable accounting standards. The adoption decision is predominately driven by economic and political factors to enhance financial statements’ quality and investors’ rational investment decisions. However, a number of entities’ internal and external environmental factors may hinder the adoption decision or limit the implementation of these standards, particularly in transitional developing countries. This study uses Iraq as an example and an interesting setting to study these factors. This study has four main objectives: to investigate in depth factors influencing the application of the international accounting standards, to determine the obstacles to the application of these standards in Iraq, to examine the impact of these obstacles on financial statements’ quality in the banking sector, and to assess the professional and ethical role of professional bodies in enhancing the financial statements’ quality and overcoming these obstacles. To fulfil these objectives, this study uses exploratory sequential mixed methods research design, using both qualitative and quantitative data collection and data analysis. Drawing on twenty-one individual telephone interviews and a questionnaire survey (n=114), the analysis shows that i) the lack of IFRS knowledge, legislation conflict, political and economic instability, security turmoil, and accounting culture were the factors that negatively affected the application of such standards. ii) These factors raised technical and behavioural obstacles to the application of these standards. iii) Financial statements’ quality is highly influenced by technical and behavioural obstacles. iv) Professional bodies have a significant role in enhancing the quality of financial statements, mediated by professional accountants’ judgements to overcome technical and behavioural obstacles. v) In contrast to previous literature findings, the capital market does not influence the application of these standards

The Impact of Financial Accounting in Decision Making Processes in Business

Purpose: This Study aims to test the impact of financial accounting on the decision made by business managements. As well as to analyse the relation among the business management decision and the financial accounting.   Theoretical framework: This research is theoretically covered by accounting knowledge by testing the relationship between the accounting information and decision-making process.   Design/methodology/approach: Data was collected from the tehrantimes.com and it was observed that, there are total 33,800 active small and medium organization operating in Iraq in 2019. For simplifying the survey and data collection as well as to reduce the time and costing of survey, an online survey method is used to get the votes of all responders. In this survey, 836 responders were invited, participated and interviewed using a prepared using well questionnaire.   Findings: The result shows that the business accepts the fact that the financial accounting information, helps in analysing the factors which affect start-ups in the early state of business establishment, the also shows that financial accounting information helps in analysing competitor, and it satisfactorily defines the study of alternative options which buyers may have with respective product or service. The study also shows that financial accounting information does not helps in defining the bargaining capacity of supplier or buyers.   Research, Practical & Social implications: This study helps accounting regulators and process decision maker by having more understanding of this relationship.  In addition, it increases the knowledge of the companies regarding the decision making and accounting information by developing the accounting information system to increase the quality of accounting.   Originality: This research contributes to accounting felid and accounting knowledge  as well as to accounting practice by understanding the relationship between the financial information and decision making

Intraperitoneal drain placement and outcomes after elective colorectal surgery: international matched, prospective, cohort study

Despite current guidelines, intraperitoneal drain placement after elective colorectal surgery remains widespread. Drains were not associated with earlier detection of intraperitoneal collections, but were associated with prolonged hospital stay and increased risk of surgical-site infections.Background Many surgeons routinely place intraperitoneal drains after elective colorectal surgery. However, enhanced recovery after surgery guidelines recommend against their routine use owing to a lack of clear clinical benefit. This study aimed to describe international variation in intraperitoneal drain placement and the safety of this practice. Methods COMPASS (COMPlicAted intra-abdominal collectionS after colorectal Surgery) was a prospective, international, cohort study which enrolled consecutive adults undergoing elective colorectal surgery (February to March 2020). The primary outcome was the rate of intraperitoneal drain placement. Secondary outcomes included: rate and time to diagnosis of postoperative intraperitoneal collections; rate of surgical site infections (SSIs); time to discharge; and 30-day major postoperative complications (Clavien-Dindo grade at least III). After propensity score matching, multivariable logistic regression and Cox proportional hazards regression were used to estimate the independent association of the secondary outcomes with drain placement. Results Overall, 1805 patients from 22 countries were included (798 women, 44.2 per cent; median age 67.0 years). The drain insertion rate was 51.9 per cent (937 patients). After matching, drains were not associated with reduced rates (odds ratio (OR) 1.33, 95 per cent c.i. 0.79 to 2.23; P = 0.287) or earlier detection (hazard ratio (HR) 0.87, 0.33 to 2.31; P = 0.780) of collections. Although not associated with worse major postoperative complications (OR 1.09, 0.68 to 1.75; P = 0.709), drains were associated with delayed hospital discharge (HR 0.58, 0.52 to 0.66; P < 0.001) and an increased risk of SSIs (OR 2.47, 1.50 to 4.05; P < 0.001). Conclusion Intraperitoneal drain placement after elective colorectal surgery is not associated with earlier detection of postoperative collections, but prolongs hospital stay and increases SSI risk