The interrelationship of marketing, accounting and auditing with corporate social responsibility

Purpose – The purpose of this paper is to examine the interrelationship of marketing, accounting and auditing with corporate social responsibility (CSR) to determine the benefit of CSR marketing, the responsibility of Board of Directors (BODs) with CSR accounting and the duty of external auditors with CSR that has influence on corporate sector. Design/methodology/approach – This paper uses exploratory and qualitative data obtained from multiple research methods, to investigate benefit of CSR marketing, the responsibility of BODs with CSR accounting and the duty of external auditors with CSR and of its practices by companies’ websites, google search, annual reports and CSR reports from all listed companies in the Muscat Securities Market, Oman. The data are used to critically examine and revise a previously published explanatory framework that identifies interrelationship of CSR marketing, accounting with CSR and auditing with CSR. Findings – Results indicate that CSR marketing, CSR accounting and CSR auditing are closely interrelated for accepting and implementing CSR requirements by corporates. This finding suggests that the benefit of CSR marketing, the responsibility of BODs with CSR accounting and the duty of external auditors with CSR has positively influence on corporate sector. The finding helps to build good image by corporates. Practical implications – Organizations from developing countries such as Oman should be aware of CSR marketing, CSR accounting and CSR auditing that affects decisions with CSR adoption and implementation by organizations that could also lead to competitive advantage when it operates in developed countries. Though, organizations in developed countries are also equip for higher expectations by applying innovative CSR initiatives. Originality/value – To the best of the author’s knowledge, this is the first academic literature review on interrelationship of marketing, accounting and auditing with CSR based on evidence from an Oman context. The paper contributes by exploring the benefit of CSR marketing, the responsibility of BODs with CSR accounting and the duty of external auditors with CSR which influence on corporate sector

The hunt for computerized accounting education in the GCC: a structured literature review

Purpose – The objective of this paper is to review and analyze the existing literature on computerized accounting education (CAE) in educational institutions across the Gulf Cooperation Council (GCC) countries and to suggest a research agenda for the future. Design/methodology/approach – The author employs a structured literature review (SLR) approach to analyze CAE research published in the GCC between 1981 and 2021. Findings – The current study has focused mainly on education in the field of computerized accounting (CA); however, very few research studies have focused on CAE. The author recognized two key topics: the broad concept of CA and the identification of software programs used to teach CA courses. Research limitations/implications – A future study might extend to address the gap in the knowledge of graduate students’ theoretical concept in accounting with CA program across higher-educational institutions (HEIs) in the GCC. Practical implications – The broad topic analyzed by the author leads to highlight the growing need for students’ practical skills in CA, particularly in the GCC, and to give suggestions for future research. This study also provides a kind of advice to educational institutions to implement an appropriate CA program for CA courses. Originality/value – Currently, there is a lack of SLR on CAE. Findings on the broad topic analyzed in the current study have been addressed by agreeing on a critical assessment of present research and future research goals

Emerging technology and auditing practice : analysis for future directions

Purpose – The purpose of this paper is to explore the effects of emerging technology (technology adoption, perceived benefits, technological challenges and ease of use) and the auditing practice of accounting professionals. Design/methodology/approach – The primary method of data collection was a questionnaire directed to newly practicing chartered accountants who are partners of sole proprietorship or partnership firms in India. The data were analyzed by using partial least squares structural equation modeling (PLS-SEM). Findings – The findings revealed that there is a positive and significant relationship between characteristics of emerging technology (technology adoption, technological challenges and ease of use) and auditing practice, while factors of the perceived benefits had a negative relationship with auditing practice. Research limitations/implications – The study model would aid technology enabled audit research by giving a platform for a new study to investigate further detailed solutions to emerging information technology determinants. Practical implications – This study illustrates how tools technique perceived benefit motivates sole proprietorship practicing auditors to adopt emerging technology- enabled auditing software for auditing client’s financial statements. Further, this study has added to the information technology auditing literature and might add benefits to the numerous other audit firms to adopt in emerging technology tools their audit firm. Social implications – Audit firms, generally sole proprietorship and partnership firms, should be given enough awareness about the latest audit software tools to carry out their audit tasks efficiently. Originality/value – The study findings highlight benefits of emerging technology-enabled auditing practice among owners/partners of the sole proprietorship or partnership firms, which is not extensively discussed in the prior studies. Furthermore, it broadens knowledge of perceived benefit, technological challenges and ease of use in technology-enabled audit software in the auditing and accounting literature.info:eu-repo/semantics/publishedVersio

Детерминанты налога на добавленную стоимость в Омане

Value Added Tax (VAT) system started to implement only in the year 2018 in Gulf Corporation Councils countries. The main purpose of this study is to understand to a great extent the determinants of VAT in Oman by using a qualitative approach. The research survey has used purposive sampling techniques to select a group of individual accountants who are working in a small and medium sized business. The study has considered respondents’ basic knowledge in accounting and experience by adopting a qualitative approach and selected 26 respondents as sample size involving semi-structured interviews. The findings suggested that there is a positive impact on determinants of VAT (VAT law, VAT awareness, and VAT impacts) with the implementation of VAT in Oman. The study highlights the broad scope of VAT in Oman specially to remove VAT ambiguity among citizens. The study identified not only citizens believes on VAT but also each set of interviewees’ responses can be understood in different ways. The paper provides a path for strategic insights and practical thinking by software providers, accountants, managers, governments, and the general public. The study has shown that the majority of the respondents did not exactly know about the overall scope of VAT, intra sales and purchase between countries, input tax, output tax, and zero tax. Determinants of VAT law, VAT awareness and VAT impacts are not well understood, especially by micro, small and medium enterprises. But the majority of the respondents were ready to accept and agree that VAT impacts Oman’s GDP significantly.For citationThottoli M.M., Mamari N.A.R. Determinants of Value Added Tax in Oman. Journal of Tax Reform. 2022;8(2):157–169. https://doi.org/10.15826/jtr.2022.8.2.114Article infoReceived January 8, 2022; Revised June 14, 2022; Accepted July 16, 2022Система налога на добавленную стоимость (НДС) начала внедряться в странах-членах Совета сотрудничества арабских государств Персидского залива в 2018 г. Целью данного исследования является определение отношения к внедрению НДС в Омане. В исследовании использован качественный метод полуструктурированного интервью. Для проведения исследования проведена целенаправленная выборка группы индивидуальных бухгалтеров, работающих в малом и среднем бизнесе с учетом их базовых знаний в области бухгалтерского учета и опыта работы. Для интервью было выбрано 26 респондентов. Полученные результаты свидетельствуют о положительном влиянии внедрения НДС в Омане на выбранные детерминанты налога (закон об НДС, осведомленность о НДС и воздействие НДС). В исследовании подчеркивается, что широкая сфера применения НДС в Омане способствует устранению неопределенности в отношении налога. Исследование выявило не только то, как респонденты относятся к НДС, но и то, что ответы каждого из опрошенных могут быть поняты по-разному. Исследование предоставляет информацию, которая может использоваться для стратегического понимания и практического использования поставщиками программного обеспечения, бухгалтерами, менеджерами, правительством и широкой общественностью. Исследование показало, что большинство респондентов не совсем точно знают об общей сфере применения НДС, налогообложении продаж внутри страны и покупок между странами, входном налоге, выходном налоге и нулевом налоге. Выбранные детерминанты налога (закон об НДС, осведомленность об НДС и воздействие НДС) не очень хорошо понятны, особенно микро-, малым и средним предприятиям. Однако большинство респондентов высказали готовность принять и согласиться с тем, что НДС оказывает значительное влияние на ВВП Омана.Для цитированияThottoli M.M., Mamari N.A.R. Determinants of Value Added Tax in Oman. Journal of Tax Reform. 2022;8(2):157–169. https://doi.org/10.15826/jtr.2022.8.2.114Информация о статьеДата поступления 8 января 2022 г.; дата поступления после рецензирования 14 июня 2022 г.; дата принятия к печати 16 июля 2022 г

Cracking the Code: Shedding Light on Accounting Students' Career Intentions - An empirical study

The study aims to assess how a student's plan, perception, and family factors affect accounting students' career intentions. This research delves into the factors that influence accounting students' career intentions and investigates whether these factors evolve as they progress in their studies, ultimately shaping their workplace preferences. The study used a survey questionnaire asked on a 5-point Likert scale to gather primary data from 136 accounting university students studying in Oman. PLS-SEM has been employed in this study to conduct the analysis. The results showed that the determinants of accounting students' career intentions significantly affected students' plans. Likewise, students' perceptions are related considerably to accounting students' career intentions. Hence, the results showed that the p-values of the two independent variables, namely, students' plans and perceptions, significantly support the current study's hypotheses. However, the third variable, family factors, does not impact accounting students' career intention

The Need for Harmonizing Value Added Tax Legislation in Gulf Cooperation Council

The elimination of discriminatory value added tax (VAT) laws on commodities are required for the proper function of the Gulf Cooperation Council (GCC) single market. The proper function of a single market entails the elimination of discriminatory internal VAT regulations of imported goods or services. Hence, the purpose of this study is to empirically examine the need for harmonizing VAT legislation among GCC countries. The data of this study was collected through a variety of sources, including the ministry's website, VAT law for each country, published articles, and other online data sources/websites with regards to VAT. The data were statistically evaluated using Microsoft Excel. The dependent variable in this study is Harmonization. The factors affecting Value Added Tax Legislation are also called independent variables. Through this search, they harmonize VAT legislation in the GCC countries to maximize the effectiveness of tax laws. Thus, such a fact process to be helpful to understand the challenges faced by GCC companies due to discriminatory VAT regulations and double taxation.  There is a need to harmonize VAT legislation in the GCC countries to maximize the effectiveness of tax laws. This study adds value by assessing the present state and the need for harmonizing VAT legislation in the GCC countries. The timely approach of the study will help policymakers, regulators, and practitioners to understand the importance of harmonizing VAT legislation in the GCC

The ICT Antecedents and Sole Proprietary Practicing Audit Firms: A Quantitative Study

The main objective of this study is to investigate the mediating effect of Information Communication Technology (ICT) training on the linkage between ICT confidence, ICT challenges as antecedents of Sole Proprietary Practicing Audit Firms (SPPAFs) were the firms having lower than 100 clients. The study adopts a quantitative approach where a set of questionnaires were designed using a Likert scale to collect 165 usable data from auditors of SPPAFs in India. The data were analyzed using Smart PLS and SPSS statistical tools. The findings confirmed that ICT training mediates the linkages between ICT antecedents (ICT confidence and ICT challenges) and SPPAF. The conceptual model of the study can be useful to understand ICT antecedents of SPPAFs to increase the effectiveness of auditing. Hence, practicing auditors could realize ICT confidence and ICT challenges to improve firm effectiveness

EMPOWERING ACCOUNTING EDUCATION: A STUDY ON MICROSOFT EXCEL KNOWLEDGE AND SKILLS

Purpose- The aim of this research is to know the level of Microsoft (MS) excel knowledge and skills in the broad field of accounting education.        Design/methodology/approach- The survey questionnaire is designed as a research instrument and distributed to graduate students enrolled in an accounting course from Oman universities. 142 questionnaires were gathered using Google Forms and analyzed using the partial least-squares structural equations modeling (PLS-SEM) technique. Findings- The findings show that both MS Excel knowledge and skills are most important and developing MS excel skills in accounting education suggest that the Omani accounting education system might do more to give opportunity for students to thrive in their future careers. Research limitations/implications- The findings provide MS knowledge and skills of accounting graduates in Oman's higher educational institutions (HEIs). In particular, this study sheds light on the skills that accounting students want and how relevant these skills for Omani graduates. Practical Implications- Some modifications to accounting education are proposed to enhance accounting students' MS skills. Originality/value- Because there is a lack of specific research on MS excel knowledge and skills in accounting education in Gulf Cooperation Council (GCC) countries, this study contributes to the body of expertise on MS skills in GCC countries, especially in Oman. &nbsp

Perception of classroom attendance and academic performance: evidence from Oman

This research aimed to determine the link between students' attendance of classes and its effect on academic performance. The statistical sample was taken from Omani students studying in colleges or universities. The context of perceptions on classroom attendance and its effect on academic performance has been tested by employing PLS path modeling (PLS-SEM). The result revealed that the perception of classroom attendance, students centered, has a significant relationship with academic performance. Further, the findings also confirmed that the perception of classroom attendance, teacher-centered, has a significant relationship with academic performance. Therefore, the variables of academic performance, namely, student-centered perception of classroom attendance and teacher-centered perception of classroom attendance, complement each other and increase academic performance