The Effect of Technology Readiness on Adopting Artificial Intelligence in Accounting and Auditing in Vietnam
Nguyen Thi Mai Anh,
No information about this author
Le Thi Khanh Hoa,
No information about this author
Lai Phuong Thao
No information about this author
et al.
Journal of risk and financial management,
Journal Year:
2024,
Volume and Issue:
17(1), P. 27 - 27
Published: Jan. 11, 2024
This
research
article
focuses
on
investigating
the
impact
of
technology
readiness
(TR)
adoption
artificial
intelligence
(AD)
by
accountants
and
auditors,
utilizing
intermediary
factors,
such
as
perceived
usefulness
(PU)
ease-of-use
(PEOU),
within
companies
in
Vietnam.
Based
143
survey
responses,
results
demonstrate
a
positive
relationship
between
TR
AI
among
professionals
accounting
auditing
industry.
Additionally,
analysis
reveals
that
factors
PU
PEOU
positively
influence
adoption.
consistently
relates
with
applying
auditing.
The
result
experiment
study
is
impacts
auditors
from
Hence,
ease
use
mediate
technologies
workers
contributes
not
only
academically
enriching
scientific
knowledge
but
also
holds
practical
significance
suggesting
training
development
policies
business
perspective
future.
Language: Английский
An introductory overview of bio-based construction materials
Elsevier eBooks,
Journal Year:
2025,
Volume and Issue:
unknown, P. 1 - 14
Published: Jan. 1, 2025
Language: Английский
Factors Affecting Renewable Energy for Sustainable Development: The Case of the Philippines
Environmental Health Insights,
Journal Year:
2024,
Volume and Issue:
18
Published: Jan. 1, 2024
This
paper
examines
the
nexus
between
carbon
dioxide
(CO
Language: Английский
Biological Resources for Renewable Energies in the European Union: A Hierarchical Approach
Sustainability,
Journal Year:
2025,
Volume and Issue:
17(4), P. 1484 - 1484
Published: Feb. 11, 2025
The
bioeconomy
is
an
essential
framework
for
sustainable
economic
growth
in
the
European
Union
(EU),
leveraging
biomass
transformation
into
bioenergy,
biofuels,
and
other
high-value
products.
This
study
examines
socio-economic
impact
of
bio-based
electricity
liquid
biofuels
EU
from
2008
to
2021,
focusing
on
employment,
turnover,
value
added
at
factor
cost.
Cluster
analysis
shows
that
countries
are
divided
four
groups
based
outcomes
bioenergy
sector,
highlighting
significant
differences
between
Western
Eastern
Europe.
Notably,
like
Germany,
France,
Italy
lead
development,
supported
by
robust
policy
frameworks,
while
several
Central
Europe
Countries
(CEECs),
face
challenges
advancing
sectors.
also
puts
forward
a
indicator
(SEIB),
which
highlights
national
potential
paths
energy
sector.
These
findings
provide
valuable
insights
policymakers
address
regional
inequalities
promote
bioeconomic
practices
across
EU.
underscores
need
consistent
data
collection
support
future
research
formulation.
Language: Английский
The Influence of Financial Indicators on Vietnamese Enterprise’s Sustainability Reports Disclosing Process
Journal of risk and financial management,
Journal Year:
2024,
Volume and Issue:
17(4), P. 146 - 146
Published: April 4, 2024
Sustainability
reporting
has
become
increasingly
crucial
for
businesses
worldwide,
communicating
environmental,
social,
and
governance
(ESG)
performance
to
stakeholders.
Despite
the
growing
importance
of
sustainability
reporting,
there
remains
a
gap
in
understanding
how
financial
indicators
influence
disclosure
process,
particularly
Vietnamese
enterprises.
This
paper
aims
address
this
by
investigating
on
practices
companies.
Employing
mixed-methods
approach,
combining
quantitative
analysis
data
with
qualitative
assessment
reports,
research
seeks
uncover
nuanced
relationship
between
metrics
quality
extent
disclosures.
The
was
conducted
identify,
evaluate,
measure
factors
affecting
companies’
reports
Vietnam.
is
based
scoring
sustainable
development
top
100
listed
joint
stock
companies
HOSE—Ho
Chi
Minh
City
Stock
Exchange.
Based
model
Dissanayake,
case
Vietnam,
we
build
report
GRI
standards
add
additional
criteria
appropriate
situation
each
company
Vietnam
exchange.
overview,
our
team
tested
hypotheses
related
short-term
current
ratio,
total
asset
turnover
ratio
(AT),
return
equity
(ROE),
debt-to-equity
(DE).
empirical
results
show
that
AT
ROE
significantly
positively
affect
reports;
DE
hurts
reports.
findings
are
expected
provide
valuable
insights
into
shaping
contribute
existing
literature
corporate
sustainability.
Language: Английский
Assessing the Sustainability of Agricultural Bioenergy Potential in the European Union
Energies,
Journal Year:
2024,
Volume and Issue:
17(19), P. 4879 - 4879
Published: Sept. 28, 2024
The
present
study
aims
to
assess
the
sustainability
of
bioenergy
potential
from
agriculture
in
European
Union
period
2012–2021,
with
a
particular
focus
on
material
flow
and
emissions
management,
recycling
impacts,
while
assessing
analyzing
degree
self-sufficiency
import
dependency
biomass
economy.
While
has
significant
EU
energy
transition,
its
use
is
accompanied
by
challenges
related
sustainability,
carbon
neutrality,
efficiency
economic
viability.
Using
quantitative
approach
based
official
statistical
data,
this
research
tracked
evolution
imports,
exports,
domestic
extraction
consumption,
providing
comprehensive
picture
stability
adaptability
economy
Union.
results
indicate
steady
increase
reflecting
high
capacity
manage
resources;
thus,
been
throughout
period,
moderate
dependence
showing
an
adaptable
conclusions
suggest
that
order
maintain
stability,
must
continue
develop
balanced
environmental
policies
support
sustainable
contribute
transition
objectives.
Language: Английский
Ensuring Sustenance of Innovation
Monal Gupta,
No information about this author
Khan Yasin
No information about this author
Advances in information security, privacy, and ethics book series,
Journal Year:
2024,
Volume and Issue:
unknown, P. 137 - 164
Published: Oct. 7, 2024
Questions
have
been
posed
over
the
effectiveness
of
these
audits
in
improving
hospital
systems,
giving
rise
to
new
trends
and
practices
healthcare
audits.
Since
most
hospitals
are
constant
chime
improve
quality
length
their
patients'
lives,
there
is
an
impetus
not
only
innovate
medical
but
also
risk
management
internal
audit
functions
ensure
controlled
sustained
adoption.
Internal
will
generally
institutions'
care
operations.
It
leads
better
data
analytics
tools,
improved
information
leveraging
technology,
addressing
evolving
needs,
dealing
with
relationships
third-party
providers
carefully,
complying
regulations.
The
research
critical
as
industry
continues
leverage
technologies
tools
patients
society,
risks
effectively
managed.
Language: Английский
AI Revolution: How Malaysian Firms are Redefining Accounting Performance
Information Management and Business Review,
Journal Year:
2024,
Volume and Issue:
16(3S(I)a), P. 379 - 393
Published: Oct. 27, 2024
Artificial
Intelligence
(AI)
is
the
primary
force
behind
organization's
continued
sustainability
and
competitiveness.
The
rise
of
AI
software,
cloud
computing-based
software
blockchain
apps
services,
together
with
use
accounting
information
outcomes
indicate
that
computerized
has
become
available
to
accountants.
Even
if
there
are
great
hopes
for
application
in
industry,
numerous
nations
little
infrastructure
still
lagging
using
this
type
technology.
88.89%
80
questionnaires
were
initially
issued
returned
within
a
week.
As
result,
issued,
75
responses
received
one
week,
yielding
response
return
rate
93.75
percent.
Managerial
non-managerial
staff
members
from
American
Express
(Malaysia)
Sdn.
Bhd,
Selangor,
Malaysia
chosen
as
research
participants.
By
employing
sample
random
sampling
approach,
total
legitimate
surveys
gathered.
results
study
have
shown
positive
strong
relationship
between
level
readiness
(AI
Software,
Cloud
technology
Blockchain)
adoption
industry
toward
employees’
job
efficiency.
All
eight
hypotheses
(H1
H8)
showed
significant
all
accepted.
outcome
moderating
effect
working
tenure
presents
direct
impact.
However,
shows
an
indirect
impact
on
efficiency
whereas
Language: Английский
Determinants of Environmental Pollution in China: Novel Findings from ARDL Method
Environmental Health Insights,
Journal Year:
2024,
Volume and Issue:
18
Published: Jan. 1, 2024
This
study
examines
how
EC,
FF
use,
RC,
POP
growth,
trade,
GDP,
and
CO
2
emissions
are
interrelated
in
China.
It
aims
to
clarify
these
factors
together
impact
environmental
pollution
economic
sustainability.
The
motivation
stems
from
China’s
dual
challenge
of
sustaining
growth
while
mitigating
degradation,
particularly
emissions.
Understanding
the
intricate
relationships
among
variables
is
critical
for
shaping
adequate
energy
policies
context
growing
role
as
a
global
power.
empirical
methodology
utilizes
time-series
data
2000
2023
applies
econometric
techniques,
including
Autoregressive
Distributed
Lag
(ARDL).
These
methods
allow
exploring
both
long-term
short-term
dynamics
identifying
causal
relationships.
key
findings
reveal
significant
relationship
between
emissions,
with
RC
increasingly
crucial
carbon
In
short
term,
there
bidirectional
causality
utilization
indicating
mutual
feedback
demand
development.
trade
activities
also
significantly
influence
patterns
policy
implications
profound:
China
must
prioritize
promoting
enhancing
efficiency,
strengthening
regulations
decouple
degradation.
Policies
should
integrate
sustainable
urban
planning
international
cooperation
accelerate
transition
low-carbon
economy.
strategies
ensure
can
meet
its
goals
without
compromising
Language: Английский