The interaction of blockchain technology, audit process, and the International Financial Reporting Standards DOI
Arash Arianpoor,

Seyed Abbas Borhani

Accounting Research Journal, Journal Year: 2024, Volume and Issue: unknown

Published: Nov. 13, 2024

Purpose This study aims to provide a framework for the interaction of blockchain technology, audit process and International Financial Reporting Standards (IFRS). Design/methodology/approach was conducted in three phases. In first phase, meta-synthesis method used until 2020. Out 87 papers, total number 15 were selected, 72 excluded after an initial screening. second 11 interviews held with experts sufficient experience expertise accounting auditing. These between 2020 2021. The sampling purposive (targeted) type, along snowball sampling. third combination questionnaire-based fuzzy Delphi used. research population this phase consisted professors, members Iranian Association Certified Public Accountants technology professionals. Following selection panel, 35 questionnaires collected 2021 2022 analysis. Findings results showed that line IFRS, 52 indicators confirmed eight components. Moreover, “Verifiability,” “Timeliness” “Predictive value” most influential factors, respectively, according conceptual model. addition, higher average scores experts’ views related “Transparency reports” “Increasing quality auditor’s judgment”, respectively. Originality/value Blockchain is complex subject, there has been very little published on intersection IFRS technology. It crucial profession professionals focus qualitative characteristics information. area not thoroughly researched yet. improvements adherence significant development

Language: Английский

Innovative Business Models in Digital and Virtual Reality for the Gig Economy DOI
Bhupinder Singh, Christian Kaunert

Advances in e-business research series, Journal Year: 2024, Volume and Issue: unknown, P. 127 - 156

Published: Sept. 20, 2024

The exploration of revolutionary business models at the intersection digital and virtual reality in transactions within gig economy represents a forward-looking commitment to sustainable intelligent practices. utilization twins for real-time monitoring immersive experiences via reality, these promise efficiency, sustainability, smart approach conducting evolving economy. Virtual extends beyond entertainment, revolutionizing customer engagement through showrooms, promoting personalized eco-friendly alternatives traditional retail. Augmented optimizes productivity by overlaying information onto real world, minimizing errors, contributing operational This chapter guides businesses, policymakers, researchers toward technologically advanced yet socially responsible future, fostering an ecosystem where innovation sustainability coalesce define next frontier

Language: Английский

Citations

10

Financing the future: insights into sustainable energy investments through scientific mapping and meta-analysis DOI Creative Commons
Mustafa Raza Rabbani,

Madiha Kiran,

Zakir Hossen Shaikh

et al.

Discover Sustainability, Journal Year: 2025, Volume and Issue: 6(1)

Published: Jan. 16, 2025

This study presents a detailed literature review on financing for renewable and sustainable energy through bibliometric analysis scientific mapping, utilizing the Scopus database from 2000 to 2023. Using network techniques, it identifies eight main clusters, each focusing different aspects of their geographic technical contexts. The highlights most frequently cited articles, notable authors, key institutions, affiliations, journals in finance. A random effects model meta-analysis was also conducted assess overall effect size research stream. Findings indicate that finance has expanded since exhibits considerable diversity. pinpoints five major themes suitable discussion exploration new questions: (i) role Fintech finance, (ii) regulatory framework governing (iii) economic feasibility emerging markets, (iv) influence private public development, (v) relationship between development goals. insights this aim inspire equip readers as they embark inquiries into connections investment, policy, behavioral sciences. Following identifying gaps, paper outlines potential future directions. It serves thorough resource current trends investments recommends viable topics, thus benefiting researchers, professionals, policymakers alike.

Language: Английский

Citations

1

Does top executive gender diversity matter for the value relevance of ESG controversies? Empirical evidence from European tech firms DOI
Ahmad Al-Hiyari

Journal of Accounting & Organizational Change, Journal Year: 2024, Volume and Issue: unknown

Published: June 7, 2024

Purpose Interest in environmental, social and governance (ESG) controversies is acquiring great relevance the business academic communities. Nonetheless, previous studies area have devoted little attention to how market views ESG controversies. Against this backdrop, paper aims investigate whether are value-relevant investors, as reflected equity values. It also investigates top management team (TMT) gender diversity likely affect association between values context of high-tech firms. Design/methodology/approach This uses a sample firms listed on STOXX 600 index during period 2006–2022. The data for retrieved from Refinitiv Eikon database. adopts fixed-effect panel regression test hypotheses. Findings Based Ohlson’s (1995) valuation framework, authors find evidence that associated with lower valuation, suggesting shareholders perceive conveying negative information about future performance. TMT negatively moderates relationship values, indicating alleviates detrimental effect corporate These results remain consistent when using return model Easton Harris (1991). Originality/value throws more light economic consequences European particularly important due increasing importance criteria guiding investment choices. adds current literature by providing new value-relevance affected diversity.

Language: Английский

Citations

6

Management Accounting and Artificial Intelligence: A Comprehensive Literature Review and Recommendations for Future Research DOI Creative Commons
Khalid Abbas

The British Accounting Review, Journal Year: 2025, Volume and Issue: unknown, P. 101551 - 101551

Published: Jan. 1, 2025

Language: Английский

Citations

0

The disruption of blockchain technology in accounting: a review of scientific progress DOI
Javier Parra-Domínguez,

Laura Sanz Martín,

Germán López-Pérez

et al.

Journal of Accounting & Organizational Change, Journal Year: 2025, Volume and Issue: unknown

Published: March 22, 2025

Purpose The purpose of this study is to explore the disruptive potential blockchain technology in field accounting. By conducting a systematic review and bibliometric analysis, research aims identify key clusters trends that illustrate how can transform traditional accounting practices. This includes improving transparency, enhancing data security, automating processes integrating emerging technologies such as artificial intelligence. also seeks highlight current gaps, challenges practical implementation future impact on governance financial systems. Design/methodology/approach uses two main methodologies: literature analysis. follows PRISMA 2020 guidelines analyze relevant articles from Scopus, Web Science EBSCO databases, using specific search equations related A analysis was conducted VOSviewer within collected literature. Clustering techniques, exploratory factor were applied relationships among documents, keywords authors, providing insights into evolution blockchain’s Findings results reveal four primary intersection accounting: CryptoLedger Accounting Network, TransparentChain Trust Framework, IntelliLedger Tech DigiGov Ledger Insights. These areas where transforming practices, transparency trust supply chains, intelligence for automation security. identified trends, including increasing relevance smart contracts, with existing systems need updated regulatory frameworks. Practical implications In sense, paper presents several theoretical implications, well identifying possible limitations gaps knowledge, new opportunities establishment lines research, robust frameworks, privacy security considerations, solutions real-world scenarios. Originality/value provides unique contribution by synthesizing through combination distinct clusters, offers fresh integrates particularly It highlights frameworks implementation. originality lies comprehensive exploration multifaceted role modernizing accounting, offering valuable guidance both academics practitioners navigating evolving field.

Language: Английский

Citations

0

FinTech literature reviews: a hybrid approach DOI
Dharen Kumar Pandey

Finance research letters, Journal Year: 2025, Volume and Issue: unknown, P. 107249 - 107249

Published: March 1, 2025

Language: Английский

Citations

0

A bibliometric analysis of the review papers in finance: Evidence from the last two decades DOI
Mustafa Raza Rabbani, M. Kabir Hassan,

Austin Dejan

et al.

Review of Financial Economics, Journal Year: 2024, Volume and Issue: 42(3), P. 241 - 257

Published: April 28, 2024

Language: Английский

Citations

3

The Effect of Innovation and Information Technology on Financial Resilience DOI Open Access
Saeid Homayoun,

Mohammadreza Pazhohi,

Hashem Manzarzadeh Tamam

et al.

Sustainability, Journal Year: 2024, Volume and Issue: 16(11), P. 4493 - 4493

Published: May 25, 2024

This paper aims to examine the views of managers, accountants, and auditors on impact innovation information technology financial resilience, answers question whether in today’s businesses, which are rapidly changing evolving where events unpredicted, organizations can increase their economic resilience through technology. The research population was small medium-sized companies Razavi Khorasan 2024, study conducted with a questionnaire both electronic forms in-person visits under research, 357 371 accountants managers completed questionnaire. findings show that products services expansion organizations. It is suggested use eliminate take effective action dealing possible risks. suggest exciting facts about effect advanced digital space active Iran’s economy, as well damages this field cause delays digitalization and, result,

Language: Английский

Citations

3

Does digitalization drive sustainable transformation in finance and accounting? DOI
Enkeleda Lulaj, Eglantina Hysa, Mirela Panait

et al.

Kybernetes, Journal Year: 2024, Volume and Issue: unknown

Published: Oct. 26, 2024

Purpose This paper investigates the interplay among Finance-Accounting Digitalization (FAD), Advanced System (AFAS) and Accounting 2.0 FinTech (AFT). It aims to elucidate how FAD impacts adoption of AFAS, evolution AFT, ensuing sustainable finance accounting practices. Design/methodology/approach A comprehensive survey was conducted from 2021 2023, involving 500 companies in Kosovo, spanning various sectors sizes. The data were meticulously analyzed using SPSS AMOS software, structural equation modeling (SEM) assess hypotheses, model fit direct indirect effects. Findings Significant relationships emerged between FAD, AFAS highlighting importance computerized financial systems, role achieving goals accessibility adaptability data. In particular, SEM analysis underscored a robust positive correlation transformative potential digitalization. addition, as technological solution facilitates sustainability operational efficiency. These findings provide crucial insights for future research advocate use digitalization improve efficiency management. Research limitations/implications is constrained by its focus on Kosovo’s companies, potentially limiting generalizability. Additionally, study’s reliance might introduce response bias. Originality/value contributes literature delineating intricate shedding light their implications underscores value these domains, offering novel perspectives academic managerial discourse.

Language: Английский

Citations

2

Integrating accounting fintech innovations in the U. S. healthcare sector: opportunities, challenges, and impacts on financial management and patient care DOI Creative Commons

Olubusola Odeyemi

World Journal of Advanced Research and Reviews, Journal Year: 2024, Volume and Issue: 22(1), P. 1221 - 1233

Published: April 26, 2024

Integrating accounting fintech innovations in the U.S. healthcare sector presents significant opportunities for enhancing financial management and patient care. This paper examines current landscape of solutions healthcare, highlighting key opportunities, challenges, impacts on The industry is increasingly adopting to streamline processes, improve efficiency, enhance Accounting such as automated billing payment systems, blockchain technology secure transactions, predictive analytics forecasting are revolutionizing practices organizations. However, integrating also several challenges. These include concerns about data security privacy, need regulatory compliance, potential disruption traditional practices. Addressing these challenges will be crucial realizing full healthcare. impact significant. Improved can lead cost savings, increased revenue, better resource allocation, ultimately benefiting both organizations patients. Additionally, enhanced transparency efficiency improved care outcomes experiences. In conclusion, offers numerous improving this integration that must addressed realize benefits fully. By overcoming leveraging fintech, their provide

Language: Английский

Citations

1