The International journal of digital accounting research -- V. 15, (2015)
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Recent Submissions
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The Influence of Theory of Planned Behavior, Technology Acceptance Model, and Information System Success Model on the Acceptance of Electronic Tax Filing System in an Emerging Economy
(Universidad de Huelva, 2015)Adoption studies on electronic tax-filing system using data from emerging nations are rare. The present paper studies the influence of perceived ease of use, perceived usefulness, and user satisfaction on taxpayers’ ... -
Standardizing the Presentation of Financial Data : Does XBRL’s Taxonomy Affect the Investment Performance of Nonprofessional Investors?
(Universidad de Huelva, 2015)Extensible Business Reporting Language (XBRL) is mandated in the United States to make financial information easier to analyze and more useful for investors. When the technology is implemented as intended, it can standardize ... -
Exploring Qualitative Data : the use of Big Data technology as support in strategic decision-making
(Universidad de Huelva, 2015)This paper is a preliminary study that investigates whether the Big Data technology contributes to making the strategic decision-making more objective. Decisions depend on the decision-makers´ knowledge and intuition, the ... -
Computer-aided text analysis of corporate disclosures - demonstration and evaluation of two approaches
(Universidad de Huelva, 2015)The volume of corporate disclosure is constantly growing and increasing attention is paid to the systematic exploration of its highly informative textual content. Manual analyses, however, are quickly reaching their capacity ... -
Developing a new service for the digital traveler satisfaction : the Smart Tourist App
(Universidad de Huelva, 2015)The spread of digital technologies offers great potential for both the creative industries in general and for the tourism industry. The overall goal of this research is to evaluate the impact of mobile technology in ... -
Improving the efficiency of Port Community Systems through integrated information flows of logistic processes
(Universidad de Huelva, 2015)The aim of the paper is to investigate maritime logistic processes, focusing on efficiency and coordination. The topic is timely because, in the European context, the EU Directive no. 2010/65/EU imposes the adoption of ...