Fraud Triangle Theory and Fraud Diamond Theory. Understanding the Convergent and Divergent For Future Research 

Elements of Knowledge Management Systems of Enterprises

Knowledge is becoming the main driver of competitive advantage of enterprises operating in today's economic reality, hence the important role of knowledge management as a business process. Companies are faced with the ch...

Investigate the Relationship between Age of Fixed Assets with Co-Financing Ratio 

Indonesia’s Participation in ASEAN Audit Regulators Group (AARG): Efficiency-driven or Institutional Pressure?

This paper takes institutional theory perspective to discuss the efforts being undertaken by regulators and accounting profession in Indonesia to strengthen its audit quality (AQ). The question being asked is whether Ind...

Improving SMTEs’ Business Performance through Strategic Use of Information Communication Technology. ICT and Tourism Challenges and Opportunities

Information communication technologies (ICTs) prevail in all functions of strategic and operational management. As information is the lifeblood of tourism, ICTs provide both opportunities and challenges for the industry....