Category «Discipline»

Corporate Culture and Its Influence on Accounting Practices: Lessons from KPMG and PwC in South Africa

By focusing primarily on the pursuit of higher profits, many companies, including accounting firms, have unfortunately ignored their values and missions, which has often led to financial scandals.

The Influence of Audit Firm Culture on the Adoption of Artificial Intelligence in Audit Firms

To understand the impact of audit firm culture on AI adoption in audit firms, it is essential to explore the perspectives of leadership (audit partners) regarding AI use. Additionally, examining auditors’ views on AI across various phases of the audit process and assessing how the leadership tone set by audit partners influences these attitudes and …

Citizen Developers: The New Accelerators for Digital Transformation

A theoretical model is proposed to explain the characteristics of individuals, organizations, and technology platforms contributing to citizen developers’ effectiveness in creating applications using low-code/no-code platforms to drive an organization’s digital transformation.

What Cultural Intelligence Factors Influence the Effectiveness of Cross-Cultural Negotiations?

Cultural intelligence undoubtedly influences cross-cultural negotiations. However, the interplay of cultural intelligence and cultural values is the key factor in influencing the dynamics of the negotiation process through the choice of negotiation styles.