The unaccounted effects of digital transformation: implications for accounting, auditing and accountability research

Accounting Auditing & Accountability Journal, Journal Year: 2025, Volume and Issue: unknown

Published: March 25, 2025

Purpose This paper aims to uncover the unaccounted effects of digital transformation on accounting, auditing and accountability. It explores extant academic research introduces AAAJ Special Issue titled Accountability for a Connected Society: Unaccounted Effects Digital Transformation . Design/methodology/approach A methodological approach combining bibliometric analysis techniques with qualitative literature review was used explore relevant research. facilitates identification thematic clusters within supports subsequent studies each cluster. The employed an analytical model grounded in organisational science literature, focusing three predominant levels analysis: individual, societal. Findings technique led seven covering impact (1) accounting; (2) adoption, accounting education e-government; (3) management control; (4) profession; (5) public sector technologies; (6) innovations sustainable future; and, finally, (7) trust cybersecurity. papers belonging cluster integration those themes into macro-clusters: Originality/value work’s innovative combination methods, including manual techniques, enhances its ability identify key topics further directions. Several promising directions are suggested future

Language: Английский

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Digital taxation, artificial intelligence and Tax Administration 3.0: improving tax compliance behavior – a systematic literature review using textometry (2016–2023)

Accounting Research Journal, Journal Year: 2024, Volume and Issue: 37(2), P. 172 - 191

Published: March 9, 2024

Purpose This paper aims to analyze the impact of tax digitalization, focusing on artificial intelligence (AI), machine learning and blockchain technologies, enhancing compliance behavior in various contexts. It seeks understand how these emerging digital tools influence taxpayer behaviors levels assess their effectiveness reducing evasion avoidance practices. Design/methodology/approach Using a systematic review technique with Preferred Reporting Items for Systematic Reviews Meta-Analyses method, this study evaluates 62 papers collected from Scopus database. The were analyzed through textometry titles, abstracts keywords identify prevailing trends insights. Findings reveals that particularly AI blockchain, significantly enhances operational efficiency. However, challenges persist, especially economies, regarding adoption integration technologies systems. findings indicate global trend toward Tax Administration 3.0, emphasizing importance regulatory frameworks, capacity building simplification small medium enterprises (SMEs). Practical implications provide guidance policymakers administrations, underscoring necessity strategic planning, backing cooperation effectively use compliance. Emphasizing need tailored support SMEs, also calls expanded research less represented areas specific sectors, such as SMEs developing deepen insights into Originality/value has attempted fill gap literature comprehensive fiscal AI-based, across different contexts, adding discourse taxation.

Language: Английский

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GOVERNMENT ARTIFICIAL INTELLIGENCE READINESS AND BRAIN DRAIN: INFLUENCING FACTORS AND SPATIAL EFFECTS IN THE EUROPEAN UNION MEMBER STATES

Journal of Business Economics and Management, Journal Year: 2024, Volume and Issue: 25(2), P. 268 - 296

Published: April 4, 2024

In the swiftly advancing field of Artificial Intelligence (AI), a where every country aims to keep pace, significant disparities are observed in how different nations adopt AI. This study explores deep, yet insufficiently studied, effects AI on societal, economic, and environmental aspects. It particularly examines brain drain influences governmental implementation capabilities, addressing gap existing literature. The investigates interplay between government drain, factoring macroeconomic conditions, governance quality, educational levels, R&D efforts. Utilizing 2022 data from European Union countries, research employs instrumental-variables regressions (2SLS LIML) counteract endogeneity uses clustering methods for categorizing countries based their alongside spatial analysis detect cross-national spillovers interactions. findings reveal drain’s detrimental effect preparedness, highlight tendencies, identify interdependencies. paper underscores need strategic policy-making institutional reforms bolster capabilities. advocates paradigm shift frameworks post-New Public Management era, tailored new challenges posed by research, however, is limited single year region, with constraints availability indicator breadth.

Language: Английский

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Transformação digital no setor público: tendências e implicações

Revista de Gestão e Secretariado (Management and Administrative Professional Review), Journal Year: 2025, Volume and Issue: 16(3), P. e4771 - e4771

Published: March 11, 2025

O avanço tecnológico tem transformado significativamente as interações entre a Administração Pública e os cidadãos, ampliando tanto disponibilidade quanto capacidade de gerenciamento dados. Esse progresso facilita tomada decisões mais rápidas simplificadas, simplifica tarefas cotidianas para cidadãos viabiliza prestação serviços em tempo real, outras vantagens. A digitalização, portanto, possui o potencial promover mudanças substanciais diversos setores. governo eletrônico, fruto dessas transformações, permite acesso online informações públicas governamentais, aprimorando comunicação servidores públicos população. No entanto, mera digitalização processos pode resultar plataformas complexas insatisfatórias usuários. Este artigo realiza uma revisão sistemática estudos sobre transformação digital no setor público, identificando desafios, oportunidades impactos. Utilizando bases dados Scopus Web of Science, foram analisados artigos publicados 2023 2024. destaca importância da interoperabilidade, colaboração sociedade civil, formação competências digitais agilidade organizacional. Os resultados indicam necessidade reestruturação abrangente nos alcançar maior qualidade satisfação dos Conclui-se que na administração pública oferece benefícios como melhoria serviços, eficiência operacional, transparência facilitação participação cidadã. enfrenta desafios resistência mudanças, desigual à tecnologia investimentos segurança cibernética capacitação servidores.

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Sistemas de información para la gestión de inversiones públicas: un análisis de plataformas

Revista Cientifica de Sistemas e Informatica, Journal Year: 2025, Volume and Issue: 5(1), P. e785 - e785

Published: Jan. 20, 2025

El presente estudio realizó una revisión sistemática exploratoria con el objetivo de analizar cómo los sistemas información contribuyen a optimizar la gestión inversiones públicas, centrándose en las aplicaciones específicas, enfoques tecnológicos, factores institucionales, desafíos y oportunidades emergentes. Se utilizó metodología estructurada, siguiendo pautas claras planificación ejecución; estrategia búsqueda se aplicó base datos Scopus, inicialmente obteniendo 7511 documentos que posteriormente fueron filtrados según criterios específicos, quedando finalmente 24 artículos relevantes para análisis detallado. Los hallazgos mostraron estos mejoran significativamente eficiencia, transparencia rendición cuentas, especialmente mediante tecnologías como inteligencia artificial, blockchain big data. Sin embargo, existen importantes resistencia al cambio, costos elevados, falta interoperabilidad riesgos seguridad digital, dificultan su adopción homogénea. recomienda futuras investigaciones profundizar estrategias superar estas limitaciones e investigar más detalle interoperabilidad, capacitación del personal actualización normativa podrían fortalecer implementación efectiva plataformas digitales distintos contextos gubernamentales.

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Navigating the Digital Frontier: A Comprehensive Examination of Romanian Public Administration Digitization and Its Perceptual Implications

Proceedings of the ... International Conference on Business Excellence, Journal Year: 2024, Volume and Issue: 18(1), P. 3452 - 3464

Published: June 1, 2024

Abstract As societies increasingly embrace digital transformations, public administration is confronted with the imperative to adapt and innovate in face of evolving technological landscapes. This article delves into multifaceted realm digitization within administration, focusing on perceptual dimensions that shape adoption efficacy solutions. By synthesizing empirical studies, case analyses, theoretical frameworks, this research offers a comprehensive exploration how influences perception stakeholders, including citizens, servants, policymakers. The study investigates impact efficiency, transparency, accessibility services, aiming unravel complexities interplay between technology administration. Special attention given challenges opportunities associated integration emerging technologies such as artificial intelligence, blockchain, data analytics. Through comparative analysis initiatives across diverse administrative contexts, seeks identify best practices lessons learned, providing insights factors contribute successful transitions. Furthermore, examines societal organizational influencing shedding light issues trust, privacy, equity. considering perspectives various aims nuanced understanding socio-political dynamics surrounding transformation services. Ultimately, not only contributes academic discourse but also provides practical for policymakers administrators seeking navigate frontier effectively. findings presented herein serve roadmap harnessing full potential while mitigating fostering positive advancements

Language: Английский

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Drivers for Sustainable Digital Transformation in Public and Private Organizations

Intelligent systems reference library, Journal Year: 2024, Volume and Issue: unknown, P. 1 - 18

Published: Jan. 1, 2024

Language: Английский

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Exploring Value-Added Tax Impact on Middle and Low-Income Citizens: A Bibliometric Analysis

International Journal of Academic Research in Business and Social Sciences, Journal Year: 2024, Volume and Issue: 14(6)

Published: June 1, 2024

This study aims to perform a comprehensive bibliometric analysis of impacting Value-Added Tax (VAT) on the standard living middle and low-income citizens. To reach our goal, we used PRISMA protocol VOSviewer find relevant documents in Scopus database between 2004 May 2024. A total 481 papers were analyzed. The revealed that USA China led published VAT research, with 83 68 respectively. Most authors contributed fewer than five papers, but Keen, M., Omodero, C.O. stood out as most prolific each. "International And Public Finance" emerged journal 16 138 citations (TCs). "Firm investment exporting: Evidence from China's value-added tax reform" was cited paper 202 citations. findings also emphasized need for nuanced policy design mitigate adverse effects while promoting sustainable development. Additionally, this underscores challenge poses redistribution theory, emphasizing fair taxation policies. Furthermore, policymakers must address VAT's regressive nature through targeted relief measures social welfare programs its impact vulnerable populations. Through examination, complex interplay policy, academic inquiry, socioeconomic outcomes, providing valuable insights researchers alike.

Language: Английский

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Stratejik Yönetim Perspektifinden Dijitalleşme İle İlgili Yayınlanan Makaleler Üzerine Sistematik Bir İnceleme

Artvin Çoruh Üniversitesi Uluslararası Sosyal Bilimler Dergisi, Journal Year: 2024, Volume and Issue: 10(1), P. 69 - 86

Published: July 31, 2024

Dijitalleşme kavramı her alanda ve fonksiyonda ihtiyaç olarak görülmektedir. İşletme alanında sürdürülebilir başarıyı elde etmek için ise stratejik yönetim bakış açısıyla ele alınması gerekmektedir. Bu bakımdan dijitalleşme ilişkisini bilimsel açıdan alarak kavramsal gelişime katkısının artırılmasının önemli olduğu düşünülmektedir. çalışmada, Web of Science (WoS) veri tabanında ile ilgili yayımlanan makalelerin sistematik incelenmesi amaçlanmaktadır. Çalışmanın amacı doğrultusunda verilerin düzenlenmesinin ardından VOSviewer programı kullanılarak bibliyometrik analizler uygulanmıştır. Çalışmada amaçlı örnekleme yöntemlerinden olan ölçüt tekniğinden faydalanılarak 2013-2023 yılları arasında toplam 22 makaleye ulaşılmıştır. Öncelikle makaleler kodlanmıştır. Gerçekleştirilen neticesinde üzerine yapılan makaleler, başlık, yıl, yazar, anahtar kelime, dergi, kategori, metodolojik altyapı, konu sonuç gruplandırılmıştır. Daha sonra sonuçlara yönelik bulgular tespit edilerek rapor halinde sunulmuştur. Söz konusu araştırmalarda en çok odaklanılan konular; yarar/fayda/avantaj, etki, inovasyon, dönüşüm, sürdürülebilirlik, verimlilik, bölgesel kalkınma bağlılık ortaya çıkmıştır.

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Transformación Digital en Entidades Gubernamentales: Retos y Oportunidades

Revista de Climatología, Journal Year: 2023, Volume and Issue: 23, P. 3902 - 3913

Published: Dec. 31, 2023

En un mundo globalizado y moderno, todas las organizaciones, en especial gubernamentales, vienen experimentando cambios muy significativos, impulsadas por el proceso de modernización la gestión pública, con propósito liderar eficiencia los dentro del gestión; implementación política estatal administración cuya visión es construir Estado eficiente, unificado, descentralizado, inclusivo abierto. La transformación digital caracterizada introducción adaptación tecnologías información, juega papel preponderante gobierno interacción ciudadano. ese sentido, presente Revisión Sistemática Literatura-RSL, tiene como objetivo analizar rigurosamente impacto, desafíos, retos oportunidades pública entidades utilizando estrategia PICO base datos Scopus aplicando enfoque PRISMA, analizandose estudios relacionados competencias técnicas su impacto digital. Esta investigación examinó artículos científicos publicados bases Scopus; Incluyéndose treinta cuatro últimos diez años criterios relevancia para tema analizado.

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