Vol. 8 No. 2 (2024): Accounting and Management Journal

Vol. 8 No. 2 (2024) Accounting and Management Journal

This issue of the Accounting and Management Journal presents a diverse collection of studies addressing key themes in accounting, finance, and organizational behavior. The articles explore topics such as the mediating role of financial technology in MSME performance, financial distress prediction in Indonesian manufacturing firms, determinants of reporting timeliness, accounting standards implementation in Islamic boarding schools, and internal control practices in hospitals. The issue also includes international research on target costing in South African state-owned entities, analysis of VAT payment avoidance motives, liquidity risk impacts on bank profitability, and a literature review on knowledge sharing within organizations. Collectively, the papers emphasize innovation, governance, and accountability across sectors and contexts.

This issue features contributions from authors based in Indonesia and South Africa.