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  Open Journal of Accounting Vol.15 No.4,  October 21, 2026
  DOI: 10.4236/ojacct.2026.154020  8 Downloads   89 Views   Citations
  This article belongs to the Special Issue on

• Contextual Determinants and Performance Consequences of Cost System Sophistication in UK Services ()
  Hanadi Mohammed Alshamlan
  Open Journal of Accounting Vol.15 No.4,  October 15, 2026
  DOI: 10.4236/ojacct.2026.154019  5 Downloads   76 Views   Citations
  This article belongs to the Special Issue on

• Net-Zero or Net-Illusion? Corporate Climate Disclosures and the Political Economy of Greenwashing ()
  Fredrick Asare-Appiah, Cornelius Adorm-Takyi, Emmanuel Asamoah Boye, Michaella Selasi Genego
  Open Journal of Accounting Vol.15 No.4,  October 13, 2026
  DOI: 10.4236/ojacct.2026.154018  16 Downloads   165 Views   Citations
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• Formal ABC Adoption versus Activity-Based Management Practices: Evidence from UK Non-Manufacturing Firms ()
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  Open Journal of Accounting Vol.15 No.4,  September 28, 2026
  DOI: 10.4236/ojacct.2026.154017  28 Downloads   171 Views   Citations
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• Institutional Evolution and Performance of India’s GST System: Evidence from Revenue Trends, Digital Compliance Frameworks, and Reform Initiatives ()
  Bishowa Raj Adhikari, Rajeev Prabhakar
  Open Journal of Accounting Vol.15 No.4,  August 26, 2026
  DOI: 10.4236/ojacct.2026.154016  61 Downloads   399 Views   Citations
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• Determinants of Capital Structure, Cash Holdings, and Earnings Quality among ASX-Listed Firms: Cross-Sectional Evidence for FY2025 ()
  Ibrahim Majed M. Hablayn
  Open Journal of Accounting Vol.15 No.4,  August 26, 2026
  DOI: 10.4236/ojacct.2026.154015  40 Downloads   339 Views   Citations
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• Determinants of Financial Inclusion in Northern Ghana: An Empirical Analysis ()
  Patricia Ayishetu Don, Raymond A. Adongo, Dabuo Emmanuel Yelku-Ang, Hawawu Abubakari
  Open Journal of Accounting Vol.15 No.3,  July 17, 2026
  DOI: 10.4236/ojacct.2026.153014  47 Downloads   258 Views   Citations
  This article belongs to the Special Issue on