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Using a sample of 726 firm year observations from 2008 to 2018, the purpos of this study is to investigate the relationship between earnings quality (EQ), audit quality (AQ), and luring more international investors to Oman. Persistence and value relevance are two EQ metrics used in this study, while auditor size is used to assess audit quality (Big 4 audit firm). The data for this analysis was extracted from the Capital IQ database, while some additional data was personally computed from Omani capital markets and enterprises. The study employs a quantitative methodology, and ordinary least squares (OLS) regression is employed to examine the connections between EQ measurements, aptitude, and luring foreign investors. Results show that in Oman, perseverance, value relevance, and audit quality are beneficial. Furthermore, the data shows that combining earning persistence with AQ adds value and helps attract additional FI, but combining AQ with value relevance does not.

Keywords: Earnings quality, Earnings quality proxies, Audit quality, foreign investor, emerging market, Oman

The purpose of this study is to investigate the issue of why a significant gap exists between the number of students enrolled and the number of students who pass out as professional accountants taking Navarro et al. (2005) model as the theoretical lens. The study adopted a deductive approach, stratified random sampling, and distributed 500 questionnaires. The response rate was 80%. The study found that the course assessment and institutional image, teaching methods, teaching staff, course organisation and infrastructure facilities, and institutional administration, and efficiency significantly impact the student satisfaction. Next tilt argues that the students’ satisfaction significantly impacts the students’ loyalty. Also, the study extends Navarro et. al.’s model by adding two more constructs viz. commitment as alumni and commitment as a student. The findings have practical implications for Professional Accounting Education Institutions (PAEIs) which seek to retain their students. The students’ needs and the students’ loyalty are the two tilt of students’ satisfaction which lower students’ intentions to leave by nurturing their expectations met by the PAEIs.

Keywords: Professional Accounting Education, Students’ Satisfaction, Students’ Need, Students’ Loyalty.

Management accounting information plays a very important role for managers in the decisionmaking process, providing quality information to control operations, using resources, and supporting managers in planning, and controlling to improve the efficiency of business operations in the contemporary world. The number of researches on Management Accounting Practices (MAPs) in recent years has been increasing and focusing on the factors that have an effect on MAPs and analysis of the relationship between MAPs and firm performance. According to various researches, MAPs have an impact on serious business operations and enhance firm performance. However, there is still limited empirical evidence to support the relationship between management accounting and firm performance. The results show the fact that there are conflicts and inconsistencies in the correlation between MAPs and firm performance. The majority of research showed a positive relationship, while others exposed no relationship or negative one. The paper aims to debate with the literature review of analyzing the relationship between MAPs and firm performance. Furthermore, performance measurement is also indicated to clarify the analysis content.

Keywords: Management Accounting Practices, Contemporary MAPs, Traditional MAPs, MAPs outcomes, Firm Performance, Performance Measures.

Every company needs to manage its inventories efficiently to accomplish its objectives. This study examined that relationship in order to determine how inventory management affects company performance in the Ethiopian public sector. The cornerstone of this study is the descriptive and explanatory research designs. Both primary and secondary sources were used to collect the data. The surveys were distributed to 186 randomly selected respondents, 170 of whom completed and returned them, for a response rate of 91%. The data was analysed using SPSS version 20, and both descriptive and inferential statistics, such as correlation and multiple regressions, were given. The research found problems with bureaucratic recordkeeping, documentation, and purchasing procedures as well as a dearth of information communication technology for inventory management. The correlation finding also shows a strong and positive relationship between inventory management and organisational success. According to the findings of multiple regression analysis, the effectiveness of an organisation is significantly influenced by a number of variables, including inventory utilisation, cumbersome procurement procedures, documentation and record keeping, staff knowledge and skills, inventory accuracy, and information and communication technology. The researcher also counsels the bureau’s management to support efficient organisational inventory management by ensuring quick bureaucratic procurement procedures, good documentation and record keeping, use of adequate information communication technology, development of staff skills, and training of employees.

Keywords: Inventory Management, Organizational Performance, Bureaucratic Procurement Procedure, Documentation and Record Keeping, Staff Skill and
Information Technology, Inventory Facilities.

In order to identify the effects of implementing lean tools on an enterprise’s environmental performance, a framework is proposed in this study in order to explain the direct relationship between the two. In order to demonstrate lean and sustainability principles, sustainability’s dimensions, pertinent lean tools, and the influence of adopting lean tools on corporate environmental performance, descriptive analytical techniques are utilised to evaluate the current literature. Additionally, a framework for assessing the effect of using lean technologies on an enterprise’s environmental performance is proposed using a constructive approach. The analysis indicates that there may be a direct or indirect link between the application of lean and environmental performance. Only the direct link between lean implementation and environmental performance was examined in this article. When lean tools are used, environmental performance improves accidentally as a consequence of lower material, water, and energy consumption, waste generation, and emissions into the air, land, or water. On the other hand, future research can examine the indirect relationship between the application of lean and environmental performance. This study offers a novel academic methodology for assessing the influence of lean  doption on environmental performance. Additionally, managers can use the framework as a guide to find the best lean tools to apply in order to get rid of lean waste and the associated environmental waste.

Keywords: Lean Philosophy, Sustainability, Environmental Performance, Lean Tools, Environmental Waste, Sustainability Development Goals (SDGs).

The primary purpose of this short article is to present a list of publications by Scholars Book Co. that Prof. Robert Sterling established. The books and monographs are of two types. While some were being published for the first time and were original, others have been previously published. The contribution of

previously published books in accounting is wellknown. With the closure of Scholars Book Co., it is imperative that the 32 books that the publishing house printed should be preserved for accounting students and researchers.

Keywords: Scholars Book Co;, Robert Sterling; Classical Work in Accounting