The Impacts of Emerging Technologies on Accountants’ Role and Skills: Connecting to Open Innovation—A Systematic Literature Review

Journal of Open Innovation Technology Market and Complexity, Journal Year: 2021, Volume and Issue: 7(3), P. 163 - 163

Published: June 23, 2021

Purpose: This paper reviews the recent accounting literature focusing on emerging technologies' impacts accountants' role and skills. Specifically, it determines what technologies are most studied concerning their skills, which research strategies used in studies that focus this theme, of identified It also investigates whether open innovation is an influencing factor connection. Methodology: Through a systematic review following five-step approach described by Denyer Tranfield, Web Science Scopus databases as source article collection. Thus, our analysis starts with total 157 articles. Findings: The main analytical results study identify skills today's accountants must have assigned to them. Practical implications: Professional bodies regulators may take into account informing revision standards, rules, laws for new environment. Educational institutions can use adjust programs prepare students employers expect them have. Contribution: provides integrated understanding implications technological developments accountant's been hitherto discussed existing fragmented way. Future suggestions provided, based gaps literature, assisting other researchers finding way augment knowledge area.

Language: Английский

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Coordinated development between green finance and environmental performance in China: The spatial-temporal difference and driving factors

Journal of Cleaner Production, Journal Year: 2022, Volume and Issue: 346, P. 131150 - 131150

Published: March 1, 2022

Language: Английский

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Past, present, and future of green product innovation

Business Strategy and the Environment, Journal Year: 2021, Volume and Issue: 30(8), P. 4081 - 4106

Published: July 10, 2021

Abstract Firms are under constant pressure from various governmental and nongovernmental agencies to switch conventional environmentally polluting products green product innovations (GPIs). However, the relevant research pertaining GPI has been published in a diverse set of journals that vary their scope readership and, therefore, scholarly contribution topic remains largely fragmented. This study utilised systematic literature review approach examine literary corpus on paint holistic picture its different aspects. The content thematic analysis 85 studies resulted extraction seven key themes: organisational capabilities, learning, institutional pressures, barriers, structural changes, benefits GPI, methodological choices. study's findings further highlight gaps raise some questions warrant investigation future. Likewise, our important implications for practitioners who likely benefit understanding aspects GPI. Similarly, policymakers can use this introduce policy interventions, especially countries where adoption is low.

Language: Английский

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Does corporate social responsibility and green product innovation boost organizational performance? a moderated mediation model of competitive advantage and green trust

Economic Research-Ekonomska Istraživanja, Journal Year: 2022, Volume and Issue: 35(1), P. 5379 - 5399

Published: Jan. 18, 2022

The study contemplates the impact of corporate social responsibility (CSR) and green product innovation on organizational performance while considering moderating role competitive advantage mediating trust. Data have been accumulated through a structured questionnaire distributing 259 questionnaires among employees working in Pakistani small medium-sized enterprises (SMEs) companies. In this study, we conducted reliability, validity, discriminant structural modeling analysis by using SPSS Smart PLS for data analysis. results identified significant positive CSR performance. Remarkably, positively influences advantage. Competitive mediates relationship between responsibility, innovation, Further, has filled lacuna extant literature analyzing trust

Language: Английский

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The Mediating Role of Firm Strategy in the Relationship between Green Entrepreneurship, Green Innovation, and Competitive Advantage: The Case of Medium and Large-Sized Firms in Greece

Sustainability, Journal Year: 2022, Volume and Issue: 14(6), P. 3286 - 3286

Published: March 11, 2022

The present research examines both the relationship between green innovation and entrepreneurship mediating role of firm strategies in entrepreneurship, innovation, competitive advantage. A total 225 managers responsible for environmental strategy medium large-sized firms operating Greece were used as a sample study. To measure variables, structured questionnaire was used. collected data analyzed using descriptive inductive statistics, including principal components analysis, correlation multivariate generalized linear model, structural equations model. empirical results indicate positive influence product process innovation. Furthermore, advantage is confirmed.

Language: Английский

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Digital transformation as a catalyst for sustainability and open innovation

Journal of Open Innovation Technology Market and Complexity, Journal Year: 2023, Volume and Issue: 9(1), P. 100017 - 100017

Published: March 1, 2023

The work identifies the main interrelations between digital transformation, open innovation, and sustainability. While interest of scientific communities in these concepts is growing, there are very few studies on role transformation fostering innovation This research aims to study conceptual frameworks for sustainability investigate whether how catalyzes innovation. A three-phase methodology applied this research. literature overview was performed demonstrate definitions evolved over years create a typology. To scope body existing identify knowledge gaps, scoping review establish underlying principles sustainability, their interrelations. qualitative content analysis selected conducted answer question sub-questions. As result research, framework developed confirmed, demonstrating that an enabling factor At same time, may have negative impact mainly affecting its environmental dimension.

Language: Английский

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Analyzing the Level of Digitalization among the Enterprises of the European Union Member States and Their Impact on Economic Growth

Journal of Open Innovation Technology Market and Complexity, Journal Year: 2022, Volume and Issue: 8(2), P. 70 - 70

Published: April 18, 2022

The dynamic development of information and communication technology (ICT) reported in recent years has caused significant changes almost all areas social economic life. digitalization process resulting from this is now becoming a determinant both progress modernity. This issue been addressed paper, thereby we present methodology developed to study the level use innovative technologies among enterprises EU-27 countries. research was conducted using selected indicators—determinants (10) characterizing main digital infrastructure associated with their implementation under study. Based on these indicators, Entropy-Multi-Objective Optimization basis Ratio Analysis (MOORA) method used determine index (level) companies EU-27. for Industry 4.0 also determined. Another important goal relationship between values countries parameters economies. For analysis, non-parametric tests such as Kendall's Tau Spearman's rank correlation coefficients were applied. results significantly enrich knowledge studying its status These findings provide great opportunities interpretation practical application, especially terms building an knowledge-based economy. They show diversity field poor area by so-called "new EU" Among many interesting findings, it worth pointing out positive impact spending enterprises. should be when creating strategy individual groups.

Language: Английский

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Reducing transport sector CO2 emissions patterns: Environmental technologies and renewable energy

Journal of Open Innovation Technology Market and Complexity, Journal Year: 2024, Volume and Issue: 10(1), P. 100217 - 100217

Published: Jan. 23, 2024

The research explores the impact of environmental technologies and renewable energy on carbon dioxide (CO2) emissions from EU transportation sector (2007-2020). Utilizing panel corrected standard error feasible generalized least squares methods, study uncovers key drivers influencing declining CO2 emissions. results reveal a significant variable effect in transport sector, emphasizing positive correlation between increased adoption emission reduction. This underscores necessity for heightened investment sustainable infrastructure clean solutions, encompassing initiatives like electric vehicles, hydrogen fuel cells, biofuels. further recommends promoting sources systems, aligning with broader goals European Green Deal Climate Law. Additionally, provides essential insights into policy implications, multifaceted approach including comprehensive strategies cleaner transportation, innovation, education to accelerate transition towards practices EU.

Language: Английский

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Impact of Green Process Innovation and Productivity on Sustainability: The Moderating Role of Environmental Awareness

Sustainability, Journal Year: 2023, Volume and Issue: 15(17), P. 12945 - 12945

Published: Aug. 28, 2023

Sustainability is one of the fastest-growing research areas globally. Irrespective industry and economic activity, it need day. This study examines impact green process innovation production on sustainability in Pakistan India’s cement plastic manufacturing industries. The also addresses moderating role environmental awareness, which increases effect productivity towards sustainability. based a quantitative approach to addressing issue question. Primary data were collected via closed-ended questionnaire from 657 employees industries, analyzed partial least square structural equation modeling SmartPLS. findings show that have significant sustainability, while awareness plays sustainable practices industries India. results are helpful for policymakers, other governmental non-governmental organizations ensure through innovation, productivity, awareness.

Language: Английский

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The PRISMA statement in enviropreneurship study: A systematic literature and a research agenda

Cleaner Engineering and Technology, Journal Year: 2024, Volume and Issue: 18, P. 100721 - 100721

Published: Jan. 21, 2024

As environmental awareness takes centre stage in business, entrepreneurship research has established a dedicated subfield for sustainability-driven ventures. The growing emphasis on sustainable business practices led to identify entrepreneurship-related sustainability as critical subfield. However, the inconsistent terminology used, such “green entrepreneurship,” “ecopreneurship”, and “entrepreneurship” (ENP), reflects fragmented nature of this area. A Systematic Literature Review was conducted address this, focusing term “enviropreneurship” applying PRISMA guidelines transparency methodological standardization. total 67 articles published between 2013 2022 were analyzed key themes subthemes. This analysis resulted comprehensive definition ENP cohesive agenda future. findings revealed significant shortcomings standardized reporting procedures, highlighting need greater openness harmonization. To widespread adoption principles adapted specific needs is advocated enhance rigour, comparability, reliability multidisciplinary field. Categorizing provided valuable insights into direction focus areas, revealing shift towards practical application evaluation alongside conceptual exploration analysis, which inherent any

Language: Английский

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