Asian Journal of Accounting Research,
Journal Year:
2024,
Volume and Issue:
9(4), P. 294 - 308
Published: July 15, 2024
Purpose
This
study
examines
the
relationship
between
financial
reporting
quality,
Industrial
Revolution
4.0
and
social
well-being
of
stakeholders
among
public
companies
in
Malaysia.
Design/methodology/approach
The
sample
includes
232
firm-year
observations
Malaysian
publicly
listed
from
2013
to
2017.
Social
is
measured
using
pillar
scores
Environmental,
Governance
(ESG)
data
provided
by
Refinitiv.
identified
as
an
adopter
IR
based
on
their
disclosure
use
autonomous
robots,
simulation,
cloud,
horizontal
vertical
system
integration,
cybersecurity,
additive
manufacturing,
augmented
reality
big
analytics
reports.
Financial
quality
discretionary
accruals.
Findings
found
that
are
related
well-being,
particularly
workforce.
These
results
imply
with
higher
adoption
more
likely
provide
information
concerning
job
satisfaction,
a
healthy
safe
workplace,
maintaining
diversity,
equal
development
opportunities
for
its
Furthermore,
show
firms
lower
accruals
(i.e.
reporting)
about
well-being.
robust
even
after
addressing
endogeneity
issues.
Research
limitations/implications
research
contributes
new
insights
into
role
enhancing
findings
offer
valuable
input
regulators
striving
advance
United
Nations'
2030
Agenda
Sustainable
Development.
Practical
implications
carries
substantial
practical
policymakers
businesses
alike.
It
underscores
importance
embracing
technologies
integrating
them
strategic
planning
foster
can
guide
shaping
economic
strategies
assist
prioritizing
while
engaging
promote
Originality/value
first
investigate
combined
IR4.0
which
provides
evidence
this
novel
domain.
While
previous
studies
have
primarily
explored
sustainability
environmental
human
resource
perspective,
sheds
light
specific
dimension
hence
promoting
sustainable
goals
Nations
2030.
Information Systems Frontiers,
Journal Year:
2024,
Volume and Issue:
unknown
Published: Feb. 22, 2024
Abstract
The
present
study
addresses
two
critical
controversies
surrounding
the
emerging
Industry
5.0
agenda.
Firstly,
it
seeks
to
elucidate
driving
forces
behind
accelerated
momentum
of
agenda
amidst
ongoing
digital
industrial
transformation.
Secondly,
explores
how
agenda’s
sustainability
values
can
be
effectively
realised.
conducted
a
comprehensive
content-centric
literature
synthesis
and
identified
4.0
shortcomings
adversely
impacted
values.
Furthermore,
implements
novel
approach
that
determines
in
what
order
functions
should
leveraged
promote
objectives
5.0.
Results
reveal
has
benefited
economic
environmental
most
at
organisational
supply
chain
levels.
Nonetheless,
micro
meso-social
have
been
by
4.0.
Similarly,
worryingly
detrimental
macro
like
social
or
growth
equality.
These
contradictory
implications
pulled
However,
results
nine
that,
when
appropriately
correct
order,
offer
important
for
realising
socio-environmental
goals
For
example,
under
extreme
unpredictability
business
world
uncertainties,
first
leverage
automation
integration
capabilities
gain
necessary
cost-saving,
resource
efficiency,
risk
management
capability,
antifragility
allow
them
introduce
sustainable
innovation
into
their
model
without
jeopardising
survival.
Various
scenarios
empowering
knowledge
practice.
Research Policy,
Journal Year:
2024,
Volume and Issue:
53(3), P. 104956 - 104956
Published: Feb. 1, 2024
How
does
the
increasing
use
of
robots
affect
mental
health
workers?
To
investigate
this
question,
we
combine
individual
data
from
German
Socioeconomic
Panel
with
on
stock
in
14
manufacturing
sectors
provided
by
International
Federation
Robotics
for
period
2002–2018.
Using
mediation
analysis
and
an
instrumental
variable
approach,
find
that
higher
robot
intensity
is
associated
deteriorating
health,
effect
mainly
driven
worries
about
job
security
a
lower
sense
achievement
job.
A
heterogeneity
reveals
has
particularly
severe
negative
effects
workers
close
to
retirement,
low-skilled
occupations
performing
routine
jobs.
Women
men
are
affected
similarly,
as
all
educational
levels.
Our
results
indicate
presence
hidden
(health)
costs
automation
policymakers
need
address.
Journal of Educational Technology and Online Learning,
Journal Year:
2021,
Volume and Issue:
4(1), P. 23 - 30
Published: Jan. 30, 2021
The
current
study
falls
in
line
with
the
contemporary
effort
aiming
towards
raising
societal
awareness
about
impacts
of
4th
Industrial
Revolution
(IR
4.0)
education.
aims
to
reveal
impact
IR
4.0
on
dimensions:
control
learning,
learning
opportunities,
Instructional
activities
and
social
implications.
To
achieve
aim,
a
questionnaire
was
designed
including
30
items
that
were
distributed
into
previous
four
dimensions
applied
77
pre-service
science
teachers
at
Sohar
University
Sultanate
Oman
academic
year
2019/2020.
Findings
showed
variations
teachers’
perceptions
implications
They
believed
block-chain,
Cloud
Computing
cyber
security
will
be
used
wide
range
future
improve
opportunities
keep
student’s
data
for
long
time.
On
other
hand,
they
referred
teaching-learning
processes
occur
no
values
low
level
students-teachers
interactions.
Also,
predicted
robots
machines
work
instead
humans
even
educational
jobs
future.
According
findings,
suggested
implement
significant
transformations
instructional
programs,
curricula,
environment,
liquid
skills
teachers-students
roles
deal
technologies
products.
Applied Sciences,
Journal Year:
2021,
Volume and Issue:
11(9), P. 3954 - 3954
Published: April 27, 2021
The
development
of
human
civilization
over
the
last
decade
has
reached
a
landmark
as
Industry
4.0
been
widely
introduced.
Several
aspects
industry
and
manufacturing
activities
are
changing
due
to
Internet
Things
(IoT),
location
detection
technologies,
advanced
human–machine
interfaces.
To
enact
industrial
affairs
under
those
specifications,
sensor
is
required
transform
physical
events
into
numerical
information.
use
sensors
in
marine
applications
also
appears
research
studies,
which
used
for
both
monitoring
phenomena
designated
subject
data
acquisition.
Achievements
quantifying
complex
critical
maritime
designs
fascinating
subjects
discuss
regarding
their
current
states,
may
be
reliable
references
further
on
developing
related
measurement
analysis
tools
marine,
shipbuilding,
shipping
fields.
This
comprehensive
review
covers
several
discussion
topics,
including
origins
technology,
applied
engineering
logistic
activities,
hydrodynamic
characterization
designed
hulls,
machinery
performance,
Arctic-based
field
observations,
vibration-based
damage
offshore
structures,
corrosion
control
monitoring,
explosions
infrastructures.
Sustainability,
Journal Year:
2021,
Volume and Issue:
13(6), P. 3095 - 3095
Published: March 11, 2021
Currently,
Industry
4.0
(I4.0)
is
the
most
popular
concept
relating
to
changes
in
functioning
of
industrial
enterprises.
has
been
discussed
actual
literature
mainly
from
a
technological
perspective,
overlooking
social
challenges
regarding
this
fourth
revolution.
The
objective
article
diagnose
impact
I4.0
on
employees.
This
aim
will
be
achieved
by
(1)
review
existing
research
efforts,
(2)
conducting
structured
interviews,
and
(3)
summarizing
current
state
knowledge
providing
definition
further
work.
Scopus,
Web
Science,
set
specific
keywords
were
used
select
peer-reviewed
articles
showing
evidence
employees/jobs
given
countries
or
industries.
After
determining
area,
it
was
decided
conduct
interviews
questionnaire
country
(Australia)
industry
(horticulture),
which
had
not
covered
topic
so
far.
main
contribution
development
validation
comprehensive
agenda
obtained
results
suggest
that
employees
significant,
occur
many
different
categories
related
human
identified
both
at
macro
(labor
market)
micro
(jobs)
level.
