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
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
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.
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.
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.
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,
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.
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