The power of digital accounting: A bibliometric literature review analysis

Journal of General Management, Journal Year: 2025, Volume and Issue: unknown

Published: April 1, 2025

Market competitiveness forces businessmen of all kinds to be quicker and as far decision-making is concerned. In this sense, digital accounting has become an essential tool insofar it presents many advantages for any firm, regardless its size, allowing use technology automate processes. The present study provides a bibliometric analysis well literature review recent topic that received little attention from academia. A quantitative qualitative methodology based on Web Knowledge (WoS) Scopus databases was used accomplish this. Using the R Bibliometrix software associated with content analysis, revealed there growing interest in Digital Accounting concept, although needs further researched. allowed identification three main research topics/clusters: Cluster 1—Scientific mapping accounting; 2—Digital records management; 3—Digital skills. This aims make theoretical contribution subject practical one business managers about implementing keeping up advances their businesses more efficient simpler, rigorously, interactively run.

Language: Английский

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Adoption of Artificial Intelligence-Driven Fraud Detection in Banking: The Role of Trust, Transparency, and Fairness Perception in Financial Institutions in the United Arab Emirates and Qatar

Journal of risk and financial management, Journal Year: 2025, Volume and Issue: 18(4), P. 217 - 217

Published: April 18, 2025

This paper examines the uptake of AI-driven fraud detection systems among financial institutions in UAE and Qatar, with a special focus on trust, transparency, perceptions fairness. Despite promise AI operations identifying anomalies, unclear decision-making processes algorithmic bias constrain its extensive acceptance, especially regulation-driven banking sectors. study uses quantitative strategy based Partial Least Squares Structural Equation Modeling (PLS-SEM) Multi-Group Analysis (MGA) survey responses from 409 bank professionals, such as auditors compliance officers. shows that transparency greatly enhances which is leading predictor uptake. Fairness perception mediates negative impacts bias, emphasizing important role establishing system credibility. The analysis subgroups differential regional professional variations trust fairness sensitivity, where internal highly AI-exposed subjects are found to exhibit higher adoption preparedness. Compliance regulations also emerges positive enabler adoption. concludes suggestions for practical implementation by banks, developers, regulators align deployment ethical regulatory aspirations. It recommends transparent, explainable, fairness-sensitive tools essential promoting findings provide guide responsible, trust-driven detection.

Language: Английский

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Navigating Tradition and Modernity: Digital Accounting and Financial Integration in Family-Owned Enterprises in the Arab Gulf

Sustainable Futures, Journal Year: 2025, Volume and Issue: unknown, P. 100680 - 100680

Published: May 1, 2025

Language: Английский

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