Vol. 11 No. 3 (2023)

Articles

• MONEY MATTERS: EXPLORING THE ACCOUNTING CHALLENGES AND OPPORTUNITIES IN THE WORLD OF CROWDFUNDING – INSIGHTS FROM REG CF FIRMS AND AUDITORS

  Wang, Dunni

  Startups and early-stage firms often face difficulties in accounting and financial reporting quality compared to larger, public firms. Equity crowdfunding has emerged as an alternative source of financing for these firms, but there remain "knowledge gaps" and "weak spots" in accounting practices

  14-35

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• BEYOND BORDERS: UNDERSTANDING THE DYNAMICS OF REVENUE GROWTH IN TANZANIAN AND NIGERIAN CORPORATIONS

  Samuel M

  This paper investigates the impact of contingent and institutional factors on firm revenue growth in Tanzania. Using the World Bank enterprise survey data from 2006 and 2013, we employ the Pooled Ordinary Least Square model to analyze the effects of competition, small size, corruption, female

  36-49

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• MAPPING THE FUTURE OF FINANCIAL DATA: A TAXONOMY AND ONTOLOGICAL MODEL PERSPECTIVE TOWARDS STANDARDIZATION

  Alessandro M.

  The financial data services industry is complex, with numerous financial instruments and limited suppliers. The lack of a common language and standardized methodologies for taxonomy development poses challenges to the understanding and comparison of vendors' commercial offerings. This paper

  1-13

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